Chapter5TheFinancialStatementsofBanksandTheirPrincipalCompetitors解析.pptVIP

ALL（贷款损失备抵）的具体计算 Example, Text book P135 （总贷款与租赁与净贷款与租赁的关系 Gross loans and leases- Loan loss allowance= net loans and leases Ways to Increase Net Earning(p146) Increase Net Yield on each asset held Redistribute earing assets toward assets with higher yields Increase volume of services provide fees income Increase fees associated with various services Shift funding sources toward less-costly desposits Reduce employee overhead, loan-loss and operating cost Reduce taxes owed through improved tax management practices 银行和非银行金融机构非利息收入的主要类型 P149 Fees Earned from Fiduciary Activities（信托服务） Service Charges on Deposit Accounts trading account gain and loss Additional Noninterest Income 作业：P154，problem1、2、3、4） P148Net Noninterest Income = Noninterest Income – Noninterest Expenses Noninterest Income Fees Earned from Fiduciary Activities Service Charges on Deposit Accounts Trading Account Gains and Fees Additional Noninterest Income Noninterest Expenses Wages, Salaries, and Employee Benefits Premises and Equipment Expense Other Operating Expenses Chapter 5 The Financial Statements of Banks and Their Principal Competitors (银行和其竞争对手的财务报表） Goal to acquaint the reader with the content, structure and purpose of bank financial statements and to help managers understand how information from bank financial statements can be used as tools to reveal how well their banks are performing. 本章的目的，是熟悉银行财务报表的内容、结构与目的，理解银行报表的信息如何用来揭示银行运作情况。  Key Topic An Overview of the Balance Sheets and Income Statements of Banks and Other Financial Firms （银行资产负债表和损益表概览） The Balance Sheet or Report of Condition （银行的资产负债表） Asset Items （银行的资产） Liability Items （银行的负债） Recent Expansion of Off-Balance Sheet Items （近来银行表外业务的扩张） The Problem of Book-Value Accounting and ‘Window Dressing’ （账面价值记账法的问题） Components of the Income Statement: Revenues and Expenses （损益表的构成） Bank Financial Statements P129 Report of Condition – Balance Sheet (资产负债表） The Balance Sheet of a Bank Showing its Assets, Liabi