商業(yè)銀行的經(jīng)營評價分析(英文版)-展示頁
2025-05-24 19:56本頁面
【正文】 /69 管理（ Management） ? M: reflects the adequacy of the board of directors and senior management systems and procedures to identify, measure, monitor, and control risks. 46/69 管理（ Management） ? 銀行公司治理狀況，公司治理的合理性和有效性（ 50分） ? 基本結(jié)構(gòu)（ 10分）：三會、獨立董事、外部監(jiān)事 ? 決策機制（ 10分）：股東、董事會 ? 執(zhí)行機制（ 10分）：高管素質(zhì)、團隊精神 ? 監(jiān)督機制（ 10分）：獨立董事、監(jiān)事 ? 激勵約束機制及問責(zé)（ 10分）：掛鉤 ? 內(nèi)部控制狀況（ 50分） ? 內(nèi)部控制環(huán)境與內(nèi)部控制文化（ 10分） ? 風(fēng)險識別與評估（ 10分） ? 控制行為與職責(zé)分工（ 10分） ? 信息交流與溝通（ 10分） ? 監(jiān)督與糾正（ 10分） 47/69 盈利（ Earnings） ? E: reflects not only the quantity and trend in earnings, but also the factors that may affect the sustainability or quality of earnings. 48/69 盈利（ Earnings） ? 定量指標(biāo)（ 60分） ? 資產(chǎn)利潤率（ 15分）： 1% ? 資本利潤率（ 15分）： 20% ? 利息回收率（ 15分）： 95% ? 資產(chǎn)費用率（ 15分）： %以下， 2%為 0 ? 定性因素（ 40分） ? 銀行的成本費用和收入狀況以及盈利水平和趨勢（ 15分） ? 銀行盈利的質(zhì)量，以及銀行盈利對業(yè)務(wù)發(fā)展與資產(chǎn)損失準(zhǔn)備提取的影響（ 15分） ? 財務(wù)預(yù)決算體系，財務(wù)管理的健全性和有效性（ 10分） 49/69 流動性（ Liquidity） ? L: reflects the adequacy of the bank39。 0% = Pretax operating ine Taxes % amp。 46% Loanloss provisions (PLL) % amp。 27% = Net interest Ine (NII) + Noninterest ine (OI) 27% amp。CNB, 2021 + Interest ine (II) 72% amp。s assets. … ? Interest ine includes interest from: ? Loans ? Deposits held at other institutions ? Municipal and taxable securities ? Investment and trading account securities 23/69 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 expense is interest ine (NII) 24/69 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 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 Loanloss provisions (PLL) ? Represent management39。 Loss allowance 8/69 PNC and CNB: Loan portfolio (2021) PNC CNB Real estate Commercial Individuals Agricultural 0 Domestic other International 0 Unearned ine 0 Loss allowance Total 9/69 Bank Assets: Investment securities ? Investment securities are held to ? earn interest, ? help meet liquidity needs ? speculate on interest rate movements ? serve as part of a bank’s dealer functions. ? The administration and transaction costs are extremely low. 10/69 Bank Assets: Investment securities ? Shortterm investments ? Interestbearing bank balances (deposits due from other banks) ? federal funds sold ? securities purchased under agreement to resell (RPs) ? Treasury bills ? municipal tax warrants ? Longterm investment: notes and bonds ? Treasury securities ? Obligations of federal agencies ? Mortgagebacked, foreign, and corporate 11/69 Bank Assets: Noninterest cash and due from banks ? It consists of ? vault cash, ? deposits held at Federal Reserve Banks ? deposits held at other financial institutions ? cash items in the process of collection ? These assets are held to ? meet customer withdrawal needs ? meet legal reserve requirements ? assist in check clearing and wire transfers ? effect the purchase and sale of
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