商业银行经营评价模板1254解读.pptVIP

第二章 商业银行经营评价 Balance Sheet Income Statement Relationship between Balance Sheet and Income Statement Return on Equity Model 股份制商业银行风险评级体系(04年2月22日) Performance Characteristics of Different-sized Banks Balance Sheet It is a statement of financial position listing assets owned, liabilities owed, and owner’s equity as of a specific date. Assets = Liabilities + Equity. Balance sheet figures are calculated at a particular point in time and thus represent stock values. China Big Four Banks (12/31/2002) v.s. All US Banks (12/31/2002) PNC Bank (12/31/2000, TA: 63 bn) v.s. Community National Bank (12