《《精编》针对商业银行的经营评价》由会员分享，可在线阅读，更多相关《《精编》针对商业银行的经营评价（69页珍藏版）》请在金锄头文库上搜索。
1、第二章商业银行经营评价 BalanceSheetIncomeStatementRelationshipbetweenBalanceSheetandIncomeStatementReturnonEquityModel股份制商业银行风险评级体系 04年2月22日 PerformanceCharacteristicsofDifferent sizedBanks BalanceSheet Itisastatementoffinancialpositionlistingassetsowned liabilitiesowed andowner sequityasofaspecificdate Assets
2、 Liabilities Equity Balancesheetfiguresarecalculatedataparticularpointintimeandthusrepresentstockvalues ChinaBigFourBanks 12 31 2002 v s AllUSBanks 12 31 2002 PNCBank 12 31 2000 TA 63bn v s CommunityNationalBank 12 31 00 TA 0 1bn BankAssets Loans Loansarethemajorassetinmostbanks portfoliosandgenerat
3、ethegreatestamountofincomebeforeexpensesandtaxes Theyalsoexhibitthehighestdefaultriskandarerelativelyilliquid Loans Categories RealestateloansCommercialloansLoanstoindividualsAgriculturalloansOtherloansindomesticofficesLoansandleasesinforeignofficesThreeadjustmentsLeases Unearnedincome Lossallowance
4、 PNCandCNB Loanportfolio 2000 BankAssets Investmentsecurities Investmentsecuritiesareheldtoearninterest helpmeetliquidityneedsspeculateoninterestratemovementsserveaspartofabank sdealerfunctions Theadministrationandtransactioncostsareextremelylow BankAssets Investmentsecurities Short terminvestmentsI
5、nterest bearingbankbalances depositsduefromotherbanks federalfundssoldsecuritiespurchasedunderagreementtoresell RPs TreasurybillsmunicipaltaxwarrantsLong terminvestment notesandbondsTreasurysecuritiesObligationsoffederalagenciesMortgage backed foreign andcorporate BankAssets Noninterestcashandduefro
6、mbanks Itconsistsofvaultcash depositsheldatFederalReserveBanksdepositsheldatotherfinancialinstitutionscashitemsintheprocessofcollectionTheseassetsareheldtomeetcustomerwithdrawalneedsmeetlegalreserverequirementsassistincheckclearingandwiretransferseffectthepurchaseandsaleofTreasurysecurities BankAsse
7、ts Otherassets Otherassetsareresidualassetsofrelativelysmallmagnitudessuchasbankersacceptancespremisesandequipmentotherrealestateownedandothersmalleramounts BankLiabilities Thecharacteristicsofvariousdebtinstrumentsdifferintermsofcheck writingcapabilitiesinterestpaidmaturitywhethertheycarryFDICinsur
8、ancewhethertheycanbetradedinthesecondarymarket Bankliabilities Deposits DemanddepositstransactionsaccountsthatpaynointerestNegotiableordersofwithdrawal NOWs andautomatictransfersfromsavings ATS accountspayinterestsetbyeachbankwithoutfederalrestrictionsMoneymarketdepositaccounts MMDAs paymarketrates
9、butacustomerislimitedtonomorethansixchecksorautomatictransferseachmonth Bankliabilities Deposits Twogeneraltimedepositscategoriesexist Timedepositsinexcessof 100 000 labeledjumbocertificatesofdeposit CDs SmallCDs consideredcoredepositswhichtendtobestabledepositsthataretypicallynotwithdrawnovershortp
10、eriodsoftime DepositsheldinforeignofficesbalancesissuedbyabanksubsidiarylocatedoutsidetheU S Coredoposits Coredepositsarestabledepositsthatarenothighlyinterestrate sensitive Coredepositsaremoresensitivetothefeescharged servicesrendered andlocationofthebank Coredepositsinclude demanddeposits NOWaccou
11、nts MMDAs andsmalltimedeposits Borrowings volatilefunds Large orvolatile borrowingsareliabilitiesthatarehighlyrate sensitive Normallyissuedinuninsureddenominations Theirabilitytoborrowissensitivetothemarketsperceptionoftheirassetquality Volatileliabilitiesornetnon coreliabilitiesinclude largeCDs ove
12、r100 000 depositsinforeignofficesfederalfundspurchasedrepurchaseagreementsotherborrowingswithmaturitieslessthanoneyear Capital Subordinatednotesanddebentures Notesandbondswithmaturitiesinexcessofoneyear Long termuninsureddebt Mostmeetrequirementsasbankcapitalforregulatorypurposes Unlikedeposits thed
13、ebtisnotfederallyinsuredandclaimsofbondholdersaresubordinatedtoclaimsofdepositors Capital Stockholders equity Ownershipinterestinthebank CommonandpreferredstockarelistedatparSurplusaccountrepresentstheamountofproceedsreceivedbythebankinexcessofparwhenitissuedthestock IncomeStatement Itisafinancialst
14、atementshowingasummaryofafirm sfinancialoperationsforaspecificperiod includingnetprofitorlossfortheperiodinquestion Abank sincomestatementreflectsthefinancialnatureofbanking asinterestonloansandinvestmentscomprisesthebulkofrevenue Netinterestincomemadeupapproximately77percentofnetrevenueatabankin198
15、1 butonlyabout58percentoftotalnetrevenueattheendof2001 TheIncomestatement Interestincome II Interestexpense IE NetinterestIncome NII Noninterestincome OI Noninterestexpense OE Loan lossprovisions PLL Operatingincomebeforesecuritiestransactionsandtaxes Realizedgainsorlosses Pretaxnetoperatingincome T
16、axes Netincome burden Interestincome thesumofinterestandfeesearnedonallofabank sassets Interestincomeincludesinterestfrom LoansDepositsheldatotherinstitutionsMunicipalandtaxablesecuritiesInvestmentandtradingaccountsecurities Interestexpense thesumofinterestpaidonallinterest bearingliabilities Itincludesinterestpaidtotransactionsaccounts NOW ATS andMMDA timeandsavingsdepositsshort termnon coreliabilitieslong termdebtInterestincomelessinterestexpenseisnetinterestincome NII Noninterestincome Trusto
