某商業(yè)銀行經(jīng)營管理評價英文版-展示頁
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【正文】 unt of proceeds received by the bank in excess of par when it issued the stock. 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. 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 Interest ine ? …the sum of interest and fees earned on all of a bank39。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. 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 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 ine Taxes % % = Net ine % % Realized securities gains (or losses) ? They arise when a bank sells securities from its investment portfolio at prices above (or below) the initial or amortized cost to the bank. ? Generally, securities change in value as interest rates change, but the gains or losses are unrealized (meaning that the bank has not sold the securities to capture the change in value). Relationship between balance sheet and ine statement ? The position of assets and liabilities and the relationships between different interest rates determine interest ine. ? The mix of deposits between consumer and mercial customers affects the services provided and thus the magnitude of noninterest ine and noninterest expense. ? The ownership of nonbank subsidiaries increases fee ine but often raises noninterest expense. Relationship between balance sheet and ine statement ? Expenses and loan losses directly effect the balance sheet. ? The greater the size of loan portfolio, the greater is operating overhead and PLL. ? Consumer loans are usually smaller and hence more expensive (noninterest) per dollar of loans. Return on equity (ROE = NI / TE) … the basic measure of stockholders ’ returns ? ROE is posed of two parts: ? Return on Assets (ROA = NI / TA) ? represents the returns to the assets the bank has invested in. ? Equity Multiplier (EM = TA / TE) ? the degree of financial leverage employed by the bank. EMROATETATANIROE ???? Return on assets (ROA = NI / TA) …can be deposed into two parts: ? Asset utilization (AU) → ine generation ? Expense ratio (ER) → expense control ? ROA = AU － ER = (TR / TA) － (TE / TA)
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