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1、芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄
2、葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈
3、莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂
4、薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆
5、莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃
6、芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈
7、蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂
8、芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆
9、薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀
10、莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅
11、芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿
12、蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆
13、节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄芈莈薈螄肁芄蚇袆芇膀蚇罿肀蒈蚆蚈芅蒄蚅袁肈莀蚄羃莃芆蚃肅膆薅蚂螅罿蒁蚁袇膄莇螁羀羇芃螀虿膃腿蝿螁羆薇螈羄膁蒃螇肆肄荿螆螆艿芅螅袈肂薄螅羀芈蒀袄肃肀莆袃螂芆节葿袅聿膈葿肇芄薇蒈螇膇蒃蒇衿莂莈蒆羁膅芄蒅肄羈薃薄螃膄葿薃袆羆莅薃羈膂芁薂螇羅芇薁袀芀薆薀羂肃蒂蕿肄 Analysis of Bank financial statementsA case study approach An example of Industrial Bank Co., Ltd commercial banks1. Int
14、roductionAnalysis and Interpretation of the financial statements of banks will face some of the financial statements accounts and analytical ratios that are different from other industries, because banks generate profits by earning more their assets, including loans and investments than they pay in
15、interest to depositors. Although the differences that result from the nature of a banks operations, the fundamental concepts of evaluating a banks financial condition and performance are essentially similar because of banking institutions also attempt to effectively manage the trade-off between retu
16、rn and risk in order to improve the overall return on equity.2. The major aspects of evaluation of bank financial statementsThe first major positive aspect about the evaluation of bank financial statements is that all commercial banks required prepare their financial statements in a uniform reporting format, and this information is available to banks and to the general public on both a quarterly and annual basis. The income statement and balance sheet for each ba