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【正文】 st expense. ? The ownership of nonbank subsidiaries increases fee ine but often raises noninterest expense. 30/69 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. 31/69 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 ???? 32/69 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) ? TR = total revenue or total operating ine = Int. inc. + nonint. inc. + SG(L) ? TE = total expenses = Int. exp. + nonint. exp. + PLL + Taxes 33/69 34/69 Asset utilization (AU = TR / TA): … the ability to generate ine. ? Interest Ine / TA ? Asset yields (rate) ? Interest ine asset (i) / $ amount of asset (i) ? Composition of assets (mix) ? $ amount asset (i) / TA ? Volume of Earning Assets ? Earning assets / TA ? Non interest ine / TA ? Fees and Service Charges ? Securities Gains (Losses) ? Other ine 35/69 Expense ratio (ER = Exp / TA) … the ability to control expenses. ? Interest expense / TA ? Cost per liability (rate) ? Int. exp. liab. (j) / $ amt. liab. (j) ? Composition of liabilities ? $ amt. of liab. (j) / TA ? Volume of debt and equity ? Noninterest expenses / TA ? Salaries and employee benefits / TA ? Occupancy expenses / TA ? Other operating expense / TA ? Provisions for loan losses / TA ? Taxes / TA 36/69 Other aggregate profitability measures ? Net interest margin ? NIM = NII / earning assets (EA) ? Spread ? Spread = (int inc / EA) (int exp / int bear. Liab.) ? Earnings base ? EB = EA / TA ? Burden / TA ? (Noninterest exp. Noninterest ine) / TA ? Efficiency ratio ? Non int. Exp. / (Net int. Inc. + Non int. Inc.) 37/69 Financial ratios…PNC, 2023 ROE: Net Ine/Average Total equity % ROA: Net Ine / Avg TA % AU: Total Revenue / Avg TA % ER: Total expenses (less Taxes) / Avg TA % Memo: PM: Net Ine / Total Revenue % EM: Avg. TA / Avg, Total Equity EB: Earning Assets / Avg TA % NIM: Net interest margin % Spread % Efficiency Ratio % Burden / Avg. Total Assets % Non Interest Ine / Noninterest exp. % 38/69 39/69 40/69 41/69 42/69 43/69 44/69 45/69 46/69 47/69 48/69 49/69 50/69 51/69 52/69 Performance Characteristics of Differentsized Banks: Trend with Size
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