商業(yè)銀行經(jīng)營(yíng)評(píng)價(jià)-wenkub.com
2025-01-20 23:06 本頁面
【正文】 ? 根據(jù)我國銀行業(yè)現(xiàn)狀，暫不對(duì)市場(chǎng)風(fēng)險(xiǎn)進(jìn)行評(píng)級(jí)，但可以考察銀行資產(chǎn)價(jià)值與盈利水平受利率政策與外匯價(jià)格變化的影響，作為評(píng)價(jià)盈利性和資產(chǎn)質(zhì)量的參考。s assets. … ? Interest ine includes interest from: ? Loans ? Deposits held at other institutions ? Municipal and taxable securities ? Investment and trading account securities 23/69 (企管培訓(xùn)資料下載 ) 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 expense is interest ine (NII) 24/69 (企管培訓(xùn)資料下載 ) Noninterest ine ? Trust or fiduciary ine ? reflects what a bank earns from operating a trust department ? Fees and deposit service charges ? reflect charges on checking account activity, safedeposit boxes, and many other transactions. ? Trading revenues ? reflect missions and profits or gains from operating a trading account ? Other foreign transactions ? Other noninterest ine 25/69 (企管培訓(xùn)資料下載 ) Noninterest expense ? Personnel expense: ? Salaries and fringe benefits paid to bank employees ? Occupancy expense : ? Rent and depreciation on equipment and premises ? Other operating expenses: ? Utilities and ? Deposit insurance premiums 26/69 (企管培訓(xùn)資料下載 ) Loanloss provisions (PLL) ? Represent management39。 2023 by He Ziyun ? 商業(yè)銀行世界 （ (企管培訓(xùn)資料下載 ) 第二章 商業(yè)銀行經(jīng)營(yíng)評(píng)價(jià) 2/69 (企管培訓(xùn)資料下載 ) 第二章 商業(yè)銀行經(jīng)營(yíng)評(píng)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(píng)級(jí)體系 (04年 2月 22日 ) ? Performance Characteristics of Differentsized Banks 3/69 (企管培訓(xùn)資料下載 ) 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. 4/69 (企管培訓(xùn)資料下載 ) 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 5/69 (企管培訓(xùn)資料下載 ) 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 6/69 (企管培訓(xùn)資料下載 ) 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. 7/69 (企管培訓(xùn)資料下載 ) 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。 Unearned ine。s estimate of potential lost revenue from bad loans. ? It is subtracted from interest ine in recognition that some of the reported interest ine overstates what will actually be received when some of the loans go into default. ? Chargeoffs indicate loans that a bank formally recognizes as uncollectable and chargesoff against the loss reserve. 27/69 (企管培訓(xùn)資料下載 ) Loanloss provisions (PLL) The reserve’ s maximum size is determined by tax. Provisions for loan losses Reserve for Loan Losses Recoveries Charge offs Tax Law 28/69 (企管培訓(xùn)資料下載 ) Ine statement: PNC CNB, 2023 + Interest ine (II) 72% 92% Interest expense (IE) 38% 27% = Net interest Ine (NII) + Noninterest ine (OI) 27% 8% Noninterest expense (OE) 35% 46% Loanloss provisions (PLL) % % = Operating ine before securities transactions and taxes +() Realized gains or losses % 0% = Pretax operating
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