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ID:37320128
大小:319.10 KB
页数:69页
时间:2019-05-11
《商业银行的经营评价分析(英文版)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、第二章商业银行经营评价对外经济贸易大学金融学院何自云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(XX年2月22日)PerformanceCharacteristicsofDifferent-sizedBanksBalanceSheetItisastatementoffinancialpositionlistingass
2、etsowned,liabilitiesowed,andowner’sequityasofaspecificdate.Assets=Liabilities+Equity.Balancesheetfiguresarecalculatedataparticularpointintimeandthusrepresentstockvalues.ChinaBigFourBanks(12/31/XX)v.s.AllUSBanks(12/31/2002)Asset(%)Liabilities(%)CNUSCNUSLoans
3、60.261.4Deposits81.465.8Investments6.623.1Borrowings14.927.2Cash24.89.1Other8.47.4Capital3.87.1Total100100Total100100PNCBank(12/31/2000,TA:63bn)v.s.CommunityNationalBank(12/31/00,TA:0.1bn)Asset(%)Liabilities(%)PNCCNBPNCCNBLoans78.064.9Deposits72.891.7Invest
4、ments8.725.6Borrowings18.91.0Cash5.65.7Other7.73.9Capital8.37.3Total100100Total100100BankAssets:LoansLoansarethemajorassetinmostbanks’portfoliosandgeneratethegreatestamountofincomebeforeexpensesandtaxes.Theyalsoexhibitthehighestdefaultriskandarerelativelyill
5、iquid.Loans:CategoriesRealestateloansCommercialloansLoanstoindividualsAgriculturalloansOtherloansindomesticofficesLoansandleasesinforeignofficesThreeadjustmentsLeases;Unearnedincome;LossallowancePNCandCNB:Loanportfolio(2000)PNCCNBRealestate37.037.0Commercial
6、28.819.4Individuals5.64.3Agricultural0.00Domesticother7.34.7International0.50Unearnedincome-0.20Lossallowance-1.0-0.5Total78.064.9BankAssets:InvestmentsecuritiesInvestmentsecuritiesareheldtoearninterest,helpmeetliquidityneedsspeculateoninterestratemovementss
7、erveaspartofabank’sdealerfunctions.Theadministrationandtransactioncostsareextremelylow.BankAssets:InvestmentsecuritiesShort-terminvestmentsInterest-bearingbankbalances(depositsduefromotherbanks)federalfundssoldsecuritiespurchasedunderagreementtoresell(RPs)Tr
8、easurybillsmunicipaltaxwarrantsLong-terminvestment:notesandbondsTreasurysecuritiesObligationsoffederalagenciesMortgage-backed,foreign,andcorporateBankAssets:NoninterestcashandduefrombanksItconsi
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