商业银行的经营评价(英文版).pptx

第二章 商业银行经营评价对外经济贸易大学何自云金融学院1/69

第二章 商业银行经营评价2/69BalanceSheetIncomeStatement RelationshipbetweenBalanceSheetandIncomeStatementReturnonEquityModel股份制商业银行风险评级体系(04年2月22日) PerformanceCharacteristicsofDifferensizedBanks

BalanceSheet3/69 Itisastatementoffinancialpositionlassetsowned,liabilitiesowed,andowneequityasofaspecificdate.Assets=Liabilities+Equity. Balancesheetfiguresarecalculatedatparticularpointintimeandthusrepresestockvalues.

ChinaBigFourBanks(12/31/2002)v.s.AllUSBanks(12/31/2002)4/69Asset(%)Liabilities(%)CNUSCNUSLoans60.261.4Deposits81.465.8Investments6.623.1Borrowings14.927.2Cash24.89.1Other8.47.4Capital3.87.1Total100100Total100100

PNCBank(12/31/2000,TA:63bn)v.s.CommunityNationalBank(12/31/00,TA:0.1Asset(%)Liabilities(%)PNCCNBPNCCNBLoans78.064.9Deposits72.891.7Investments8.725.6Borrowings18.91.0Cash5.65.7Other7.73.9Capital8.37.3Total100100Total1001005/69

BankAssets:Loans Loansarethemajorassetinmostbanks’portfoliosandgeneratethegreatestamoofincomebeforeexpensesandtaxes. Theyalsoexhibitthehighestdefaultriandarerelativelyilliquid.6/69

Loans:Categories7/69RealestateloansCommercialloansLoanstoindividualsAgriculturalloansOtherloansindomesticofficesLoansandleasesinforeignofficesThreeadjustmentsLeases;Unearnedincome;Lossallowance

PNCandCNB:Loanportfolio(2000)PNCCNBRealestate37.037.0Commercial28.819.4Individuals5.64.3Agricultural0.00Domesticother7.34.7International0.50Unearnedincome-0.20Lossallowance-1.0-0.5Total78.064.98/69

BankAssets:Investmentsecurit9/69Investmentsecuritiesareheldtoearninterest,helpmeetliquidityneedsspeculateoninterestratemovementsserveaspartofabank’sdealerfunctions. Theadministrationandtransactioncostextremelylow.

BankAssets:InvestmentsecuritShort-terminvestments Interest-bearingbankbalances(depositsduefrombanks)federalfundssoldsecuritiespurchasedunder