商業(yè)銀行經(jīng)營管理評價(jià)-wenkub.com
2025-01-20 23:04 本頁面
【正文】 equity ? Ownership interest in the bank. ? Common and preferred stock are listed at par ? Surplus account represents the amount of proceeds received by the bank in excess of par when it issued the stock. 19/69 Ine Statement ? It is a financial statement showing a summary of a firm’s financial operations for a specific period, including profit or loss for the period in question. ? A bank’s ine statement reflects the financial nature of banking, as interest on loans and investments prises the bulk of revenue. ? Net interest ine made up approximately 77 percent of revenue at a bank in 1981, but only about 58 percent of total revenue at the end of 2023. 20/69 The Ine statement + Interest ine (II) Interest expense (IE) = Net interest Ine (NII) + Noninterest ine (OI) Noninterest expense (OE) Loanloss provisions (PLL) = Operating ine before securities transactions and taxes +() Realized gains or losses = Pretax operating ine Taxes = Net ine =burden 21/69 Interest ine ? …the sum of interest and fees earned on all of a bank39。1/69 第二章 商業(yè)銀行經(jīng)營評價(jià) ? Balance Sheet ? Ine Statement ? Relationship between Balance Sheet and Ine Statement ? Return on Equity Model ? 股份制商業(yè)銀行風(fēng)險(xiǎn)評級體系 (04年 2月 22日) ? Performance Characteristics of Differentsized Banks 2/69 Balance Sheet ? It is a statement of financial position listing assets owned, liabilities owed, and owner’s equity as of a specific date. ? Assets = Liabilities + Equity. ? Balance sheet figures are calculated at a particular point in time and thus represent stock values. 3/69 China Big Four Banks (12/31/2023) . All US Banks (12/31/2023) Asset (%) Liabilities(%) CN US CN US Loans Deposits Investments Borrowings Cash Other Capital Total 100 100 Total 100 100 4/69 PNC Bank (12/31/2023, TA: 63 bn) . Community National Bank (12/31/00, TA: ) Asset (%) Liabilities(%) PNC CNB PNC CNB Loans Deposits Investments Borrowings Cash Other Capital Total 100 100 Total 100 100 5/69 Bank Assets: Loans ? Loans are the major asset in most banks’ portfolios and generate the greatest amount of ine before expenses and taxes. ? They also exhibit the highest default risk and are relatively illiquid. 6/69 Loans: Categories ? Real estate loans ? Commercial loans ? Loans to individuals ? Agricultural loans ? Other loans in domestic offices ? Loans and leases in foreign offices ? Three adjustments ? Leases。s assets. … ? Interest ine includes interest from: ? Loans ? Deposits held at other institutions ? Municipal and taxable securities ? Investment and trading account securities 22/69 Interest expense ? …. the sum of interest paid on all interest bearing liabilities …. ? It includes interest paid to ? transactions accounts (NOW, ATS, and MMDA) ? time and savings deposits ? shortterm non core liabilities ? longterm debt ? Interest ine less interest expe
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號-1