商業(yè)銀行經(jīng)營(yíng)評(píng)價(jià)(ppt68)-展示頁(yè)
2025-01-28 23:06本頁(yè)面
【正文】 n Relationship between Balance Sheet and Ine Statementn Return on Equity Modeln 股份制商業(yè)銀行風(fēng)險(xiǎn)評(píng)級(jí)體系 (04年 2月 22日)n Performance Characteristics of Differentsized Banks2/69Balance Sheetn It is a statement of financial position listing assets owned, liabilities owed, and owner’s equity as of a specific date.n Assets = Liabilities + Equity.n Balance sheet figures are calculated at a particular point in time and thus represent stock values.3/69China Big Four Banks (12/31/2023) . All US Banks (12/31/2023)Asset (%) Liabilities(%)CN US CN USLoans Deposits Investments Borrowings Cash Other Capital Total 100 100 Total 100 1004/69PNC Bank (12/31/2023, TA: 63 bn) . Community National Bank (12/31/00, TA: )Asset (%) Liabilities(%)PNC CNB PNC CNBLoans Deposits Investments Borrowings Cash Other Capital Total 100 100 Total 100 1005/69Bank Assets: Loansn Loans are the major asset in most banks’ portfolios and generate the greatest amount of ine before expenses and taxes. n They also exhibit the highest default risk and are relatively illiquid. 6/69Loans: Categoriesn Real estate loansn Commercial loansn Loans to individualsn Agricultural loansn Other loans in domestic officesn Loans and leases in foreign officesn Three adjustmentsn Leases。 Unearned ine。 equityn Ownership interest in the bank. n Common and preferred stock are listed at par n Surplus account represents the amount of proceeds received by the bank in excess of par when it issued the stock.19/69Ine Statementn 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.n A bank’s ine statement reflects the financial nature of banking, as interest on loans and investments prises the bulk of revenue. n 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. 20/69The 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 =burden21/69Interest inen …the sum of interest and fees earned on all of a bank39。s estimate of potential lost revenue from ba
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