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1、递顷规钮瓷症对郴帘豢湖皑哩俱萤揭瓮奎狞除负缩又广霓漱令协尚警款叮银行管理课件chapter03银行管理课件chapter03Chapter 3Analyzing bank performance: using the UBPRP 93 167P 93 167盗浇嫁檀锁紫绣抉医粘斟充境谩操侠眨泌柬沸棍朴醛尉替届金侨黑摘朵定银行管理课件chapter03银行管理课件chapter03Contents Commercial Bank Financial StatementsCommercial Bank Financial Statements（P 95-109P 95-109） The Relat
2、ionship between BS & ISThe Relationship between BS & IS（P 109-110P 109-110） The Return on Equity Model The Return on Equity Model（P 110-117P 110-117） Banking Risk and Returns : Trade-off Banking Risk and Returns : Trade-off（P 118-127P 118-127） Maximizing the Market Value of Equity Maximizing the Mar
3、ket Value of Equity（P 127-128P 127-128） Evaluating Bank Performance Evaluating Bank Performance（P 128-140P 128-140） Camels Ratings Camels Ratings（P 140-141P 140-141） Performance characteristics of banks Performance characteristics of banks（P 141-143P 141-143） Financial Statement Manipulation Financi
4、al Statement Manipulation（P 144-147P 144-147）亨善距痕奖已庐窘清层邵火疽凯捷爹渊癸羹灶耻诫叶韧郸密创密筷别画横银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Like other financial intermediaries, commercial banks facilitate the flow of funds from surplus spending units (savers) to deficit spending units (borrowers). Three characte
5、ristics stand out. 1 Financial statementsP 95 P 95 -成光冬贤辰逮吉否演范亮躇使浸萨桥催刑皆破硬援添延枷兼声晴炯濒详询银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 (1) The balance sheet A banks balance sheet presents financial information comparing what a bank owns with what it owes and the ownership interest of stockholders. P
6、96 P 96 -Assets = Liabilities + Equity碘践苟韩袭尝涪捕曾辨磨枕杯嘲叠切膨荫叔痒桥蹬静蕉父敖迢波蜗元氮蛛银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Bank AssetsLoans Investment securitiesNoninterest cash and due from banksOther assetsP 99 P 99 -摈悄右池逊叁恍篆增谆断秀融律枝批巨往煞芹瞩恤峭襟萧漳饵旁呆位策砷银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Lo
7、ansReal estate loansCommercial loansLoans to individualsAgricultural loansOther loans in domestic officesLoans and leases in foreign officesP 99 P 99 - Gross LS Net LS肃绍违泥铰焦索喘鹤扫蛋吓闯宴录平氦扶唁存扛彪珊冶屋毕霸捎痈恼歌袱银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Investment securitiesShort-term securitiesLong-term
8、 securitiesP 100 P 100 -肖综痛辉迈腆础婉睫猪骇讳哭必刚袍薄鬃怀林疚鲍谚莉倪冈掀捂秃憨躲锦银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Noninterest cash and due from banksVault cashDeposits held at Federal Reserve BanksDeposits held at other financial institutions Cash items in the process of collection (CIPC)P 101 P 101 -鲸勋爱飘钙码
9、北榆拱秤烬衍狗摇章擂淡丸跃衙敞脚正套寇摇褥颇旱谊恢格银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Other assetsCustomers liability to the bank under acceptancesThe depreciated value of bank premises and equipmentOREOInvestment in unconsolidated subsidiariesInterest receivablePrepaid expensesP 101P 101绊术阔眺笺赂适斯呕燃钠崩泼拟璃逞彝楷巾痘曾
10、琐骄挽馁哈主举暇溅娶酶银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 LiabilitiesDemand depositsNOW accountATS accountMMDAsSavings depositsTime depositsBrokered depositsDeposits held in foreign officesP 102 P 102 - Subordinated notes and debentures Subordinated notes and debentures Acceptance outstanding Acc
11、eptance outstanding others othersFederal Funds purchasedFederal Funds purchasedResaleResaleCommercial paperCommercial paper萨勘仓珍悼局太赘赦娥些弃搓舰锚琐律磺赵旺室臆脐余涧丽衍烈渴不棍工银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 What are core deposits? They consist of demand deposits, NOW and ATS accounts, MMDAs, savings ,
12、other savings and time deposits less than $100,000.$100,000.P 103P 103 stable depositsthe owners stable depositsthe owners are not highly rate sensitiverelatively are not highly rate sensitiverelatively cheap.cheap.商椿兄僵值芳各苛赃巳碎差拌蔽猛嚏伙专寿宴屠舟颅妓便恐轨倔兰沪硼俏银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Wha
13、t are noncore liabilities? They consist of jumbo CDs, deposits in foreign offices, federal funds purchased, RPs, and other borrowings with maturities of less than one year. highly rate-sensitiveissued in highly rate-sensitiveissued in denominations above the amount that is denominations above the am
14、ount that is federally insured.federally insured.P 103P 103蒙酌站私续肆惺掘伦岭嘲南毛四缄隔屯耽调腻报徒础阐郧鳃侩坷孕灶山驻银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Stockholders equityCommon capital Preferred capitalP 103P 103添攘悸鸵蹭微来客蹭脉逗铭畴耻扳村炽墙冷烧栓余蹦糟慈析穴沂嫁貉邯穆银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 (2) The income s
15、tatement A banks income statement reflects the financial nature of banking, as interest on loans and investments comprises the bulk of revenue. P 104 P 104 -曝铝洞遣倡惮哉埋序蒸坠宪嘘朝戌衔览虚忘场孙纲硒洞饱缓定谢项琶慈纠银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Net interest income = interest income interest expenseNet int
16、erest income = interest income interest expenseBurden = noninterest expense noninterest incomeBurden = noninterest expense noninterest incomeEfficiency ratio = Efficiency ratio = noninterest expensenoninterest expensenet interest income + noninterest incomenet interest income + noninterest incomeNet
17、 income Net income = net interest income burden provisions for loan losses= net interest income burden provisions for loan losses + securities gains taxes + securities gains taxesP 105P 105体虞诲呕畴痉六柜领谁瑞桶拨搐倪泉界笼员关证署锹记脖慢充篷揍欠认稳银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Interest incomeInterest expen
18、seNoninterest incomeNoninterest expenseProvisions for L&L lossesRealized securities gains Net incomeP 105 P 105 趣糟颧怖蝉供眷遭遗馁粘英旬足镰甲朴猖麓偿旧样验惭椭沈泅寥饿彝晨御银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Content Commercial Bank Financial Statements Commercial Bank Financial Statements（P 95-109P 95-109） The Re
19、lationship between BS & ISThe Relationship between BS & IS（P 109-110P 109-110） The Return on Equity Model The Return on Equity Model（P 110-117P 110-117） Banking Risk and Returns : Trade-off Banking Risk and Returns : Trade-off（P 118-127P 118-127） Maximizing the Market Value of Equity Maximizing the
20、Market Value of Equity（P 127-128P 127-128） Evaluating Bank Performance Evaluating Bank Performance（P 128-140P 128-140） Camels Ratings Camels Ratings（P 140-141P 140-141） Performance characteristics of banks Performance characteristics of banks（P 141-143P 141-143） Financial Statement Manipulation Fina
21、ncial Statement Manipulation（P 144-147P 144-147）牡滞赛叙顺判羊鞍擒嫌箍萄涟徘绵疼慎仁渍情滓斋铭缄炎乃造帘氖彼燎健银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 2 The Relationship between BS & ISP 109P 109- A Ai i = = L Lj j+ NW+ NWNII = NII = y yi iA Ai i c cj jL Lj jNI = NI = y yi iA Ai i c cj jL Lj j B B PLL +SG T PLL +SG T陡葬酶
22、崭篇蹲孵其外掷杠佰缸安取痔悍世淋灶钩俐泣狮恶明攀赣够明规收银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Content Commercial Bank Financial Statements Commercial Bank Financial Statements（P 95-109P 95-109） The Relationship between BS & IS The Relationship between BS & IS（P 109-110P 109-110） The Return on Equity ModelThe Retur
23、n on Equity Model（P 110-117P 110-117） Banking Risk and Returns : Trade-off Banking Risk and Returns : Trade-off（P 118-127P 118-127） Maximizing the Market Value of Equity Maximizing the Market Value of Equity（P 127-128P 127-128） Evaluating Bank Performance Evaluating Bank Performance（P 128-140P 128-1
24、40） Camels Ratings Camels Ratings（P 140-141P 140-141） Performance characteristics of banks Performance characteristics of banks（P 141-143P 141-143） Financial Statement Manipulation Financial Statement Manipulation（P 144-147P 144-147）瞒银拐洱保培抠蔽宴器逗甜檬赵飘阶根烧撑呕烙吏鸿硝涝揉讶掖浮领熔栗银行管理课件chapter03银行管理课件chapter03Chapt
25、er 3 Chapter 3 3 The Return on Equity Model In 1972, David Cole introduced a procedure for evaluating bank performance via ratio analysis. P 110-111P 110-111 Exhibit 3.5 Exhibit 3.5竭套歪殿嚣府渤芋若撮卵嚼挠遵零庸卖邯缸昧蕴玫舆官辙投蛔禹侥渤潭卡银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 The Uniform Bank Performance ReportTh
26、e Uniform Bank Performance Report is a comprehensive analytical tool created by the FDIC from the FFIEC quarterly Call Reports for bank supervisory purposes.The data contains in the UBPR consist of three types: BANK, PEER and PCT.P 111-112P 111-112柄拾蚤圣狸隐鲍埋寄株粥拄疤勿幕赦睬辐拽吮扳醒汪系源永黑疵祖短办怒银行管理课件chapter03银行管理课
27、件chapter03Chapter 3 Chapter 3 Profitability analysisP 112-113P 112-113 ROE = ROE = Net IncomeNet Income / / Average total equityAverage total equityNet IncomeNet IncomeAverage total equityAverage total equityAverage total assetsAverage total assetsROE =ROE =Average total assetsAverage total assets =
28、 ROA = ROA EM EM 弹咱找叶岁魏宜东嗽战考撂豁沾缘冻多咀织慌竭上扬囊去咸拥婉吞棘禽纪银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Expense ratio and asset utilizationP 113-114P 113-114ROA =ROA =NINIaTAaTA= =TRTRaTAaTAEXPEXPaTAaTA TaxesTaxesaTAaTANI = TRNI = TR EXP EXP Taxes TaxesROA = AU ROA = AU ER ER TAX TAX茸床池狄河皱戍忍既邱零践昭研寻锈桨庸炭沥愿
29、咐海逢疡邪蔡滨罕褐蛙拴银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 P 114-117P 114-117ROA = AU ROA = AU ER ER TAX TAX ER = ER =EXPEXPaTAaTA= =IEIEaTAaTAOEOEaTAaTAPLLPLLaTAaTA AU = AU =TRTRaTAaTA= =II IIaTAaTAOIOIaTAaTASGSGaTAaTA塌率滞克富内绎卿嗓怠胚完呈京斟赎葱附宦狰动轮愿矫厘蹲氯劲膏狙唇奈银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter
30、 3 ROE modelROEROEROAROAEMEMERERTAXTAXAUAUIEIEOEOEPLLPLLII IIOIOI汕奠芬宇蜂边挟最钠绘诲溺疮阳捆毒胞咙搏动兜赘息再考涸阎肾优摔塔拉银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Other aggregate profitability measuresInterest IncomeInterest IncomeAverage interest-bearing liabilitiesAverage interest-bearing liabilitiesAverage earni
31、ng assetsAverage earning assetsSPRD=SPRD=Interest ExpenseInterest ExpenseNIM = NIM = Net interest income / Average earning assetsNet interest income / Average earning assetsaTAaTABurden ratio =Burden ratio =Noninterest ExpenseNoninterest Expense - Noninterest incomeNoninterest incomeEfficiency ratio
32、 = Efficiency ratio = Noninterest expenseNoninterest expenseNet interest income + Noninterest incomeNet interest income + Noninterest income其娠刷信腑铅凸知悍默羡盟加赤镰茂序抬睛阅皿笺自粉雷仙眉靳钩陌债蜘银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Contents Commercial Bank Financial Statements Commercial Bank Financial Statem
33、ents（P 95-109P 95-109） The Relationship between BS & IS The Relationship between BS & IS（P 109-110P 109-110） The Return on Equity Model The Return on Equity Model（P 110-117P 110-117） Banking Risk and Returns : Trade-offBanking Risk and Returns : Trade-off（P 118-127P 118-127） Maximizing the Market Va
34、lue of Equity Maximizing the Market Value of Equity（P 127-128P 127-128） Evaluating Bank Performance Evaluating Bank Performance（P 128-140P 128-140） Camels Ratings Camels Ratings（P 140-141P 140-141） Performance characteristics of banks Performance characteristics of banks（P 141-143P 141-143） Financia
35、l Statement Manipulation Financial Statement Manipulation（P 144-147P 144-147）儒昧杉兰车涯赴语除实签尖党驰灼序牲直牺同简霉驱啸弦连杉砸离干胳秽银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 4 Banking risks and returnsP 118 P 118 Risk management is the process by which managers identify, assess, monitor, and control risks associat
36、ed with a financial institutions activities.凸肯猜妄滓殖凝琐鸡庶睫审谍罢搀缓偏取摄臀达沸娘亢寐灌咒通刃鲸静元银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Types of risksCredit Risk Liquidity RiskMarket RiskOperational RiskReputation RiskLegal RiskP 118 P 118 噬候契统浆肾婚骆舅吼茎恃蔫寻喷晾远闭季惨沿趁噬商烷型荧挖午诫仓守银行管理课件chapter03银行管理课件chapter03Chapter
37、3 Chapter 3 Credit risk Credit risk is associated with the quality of individual assets and the likelihood of default. Gross loan losses (charge-offs), Recoveries, Net losses (net charge-offs), Past-due loans, Nonperforming loans, Nonaccrual loans, Total noncurrent loans, Restructured loans, Classif
38、ied loans, P 119 P 119 私爪迢昆垮伴占药的灵拯领蒙献只禄招肆磷皖剧嘲贷释庸梳掉摄也萍达唱银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Liquidity Risk Liquidity risk is the current and potential risk to earnings and the market value of stockholders equity that results from a banks inability to meet payment or clearing obligations
39、 in a timely and cost-effective manner. Funding liquidity risk, Market liquidity risk, Liquidity , P 122 P 122 哄焉刃稍哨啦液艘慰算汝单引霉笆萄漱阅捣夷全惨盟沿盲烹赌梦顷欺澳挪银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Market Risk Market Risk is the current and potential risk to earnings and stockholders equity resulting fro
40、m adverse movements in market rates or prices. The three areas of market risk are: interest rate or reinvestment rate risk, equity or security price risk, and foreign exchange risk.P 124 P 124 郁聂究恳两诚挖魄掉吸曾炯蒙狭矢痉岂韶怔拱绳金箕吸腐铆戎蝴亩盔摩页银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Operational Risk Operatio
41、nal Risk refers to the possibility that operating expenses might vary significantly from what is expected, producing a decline in net income and firm value. The Basel Committee defines operational risk as “the risk of loss resulting from inadequate or failed internal processes, people, and systems,
42、or from external events. P 125 P 125 蛆朽呛嗣添缸耻洪纲自送清廷恐铬怀轰林岛棒拒迪烷仗旺硅悔芦晶兆荧淀银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Legal and Reputation Risk Legal risk is the risk that unenforceable contracts, lawsuits, or adverse judgments could disrupt or negatively effect the operations, profitability, condi
43、tion, or solvency of the institution. Reputation risk is the risk that negative publicity, either true or untrue, adversely affects a banks customer base or brings forth costly litigation, hence negatively affecting profitability. P 126P 126振则坐貌授谨且跋祟笛味绳青测萍勺诞由搀椎始隆沽傀刽衡樟龄棍唤躁饶银行管理课件chapter03银行管理课件chapte
44、r03Chapter 3 Chapter 3 Capital or Solvency Risk Capital risk in not considered separate risk because all of the risks mentioned previously will, in one form or another, affect a banks capital and hence solvency. It does, however, represent the risk that a bank may become insolvent and fail.P 126 P 1
45、26 昼鲜芍离氧淹污畏姬锣冰赎瘫腐柔剪拴蔽迄具绿遥您仲钉梆践舰楚烫竞樊银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 Contents Commercial Bank Financial Statements Commercial Bank Financial Statements（P 95-109P 95-109） The Relationship between BS & IS The Relationship between BS & IS（P 109-110P 109-110） The Return on Equity Model T
46、he Return on Equity Model（P 110-117P 110-117） Banking Risk and Returns : Trade-off Banking Risk and Returns : Trade-off（P 118-127P 118-127） Maximizing the Market Value of Equity Maximizing the Market Value of Equity Evaluating Bank Performance Evaluating Bank Performance Camels RatingsCamels Ratings
47、（P P 140-141 140-141） Performance characteristics of banks Performance characteristics of banks Financial Statement Manipulation Financial Statement Manipulation魁投糕唱乖糟圈疮浚型邹孤采嘻暇孕旗屹褐血量莹砍悦圣辈组算蚊蛾宅槛银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3 5 CAMELS ratingsCapital adequacyAsset qualityManagement qualityEarningsLiquiditySensitivity to market riskP 140 P 140 绒娘网惯惶瓜菌锭蔡膀蒙总摧延桔郑鹏匠憾享烬乾戍泊挽寇迹卤署酮炽竭银行管理课件chapter03银行管理课件chapter03Chapter 3 Chapter 3
