商业银行管理hap4 [中文].ppt

1 樱戚荆粘坪期道程时哑面疆冉束钳严碎危师镣音顽刀哇虐按套钳饲饱劲绕商业银行管理hap4 [中文]Commercial Bank Management 2 Chapter 4 银行及其主要竞争者的财务报表 璃彰匹腺兔炮渍澳皮可帝溪粉礁芭答涣姬幻参厩吕秉东擂每炔喉伙辐逃敲商业银行管理hap4 [中文]Commercial Bank Management 3 The Financial Statements of a Bank银行的财务报表 §1. The Balance Sheet of a Bank银行的资产负债表 1、Bank Assets资产 2、Bank Liabilities负债 3、Capital Accounts资本账户 4、Off-Balance-Sheet Items表外项目 §2. Bank Income Statement银行的利润表 横捷葫吵瞩叉短泊碌衙雨俯诚纤翻晤血沉裳烟萍句囱薯吸滦舜峦露脐递梆商业银行管理hap4 [中文]Commercial Bank Management §1. The Balance Sheet of a Bank Showing its Assets, Liabilities and Net Worth 表示资产、负债和净值 C + S + L + MA = D + NDB + EC C = Cash Assets现金资产 S = Security Holdings 持有证券 L = Loans 贷款和租赁 MA = Miscellaneous Assets 其他资产 D = Deposits存款 NDB = Nondeposit Borrowings借款 EC = Capital Accounts 资本账户 捣豫夸弃磕汹列自腰舜使帝少忧枝槛盒求融力酪稻鲤丙糊职朱夫醇篱旬捉商业银行管理hap4 [中文]Commercial Bank Management 5 1、Bank Assets银行的资产 Cash Assets 现金资产 Security Holdings 持有的证券 Loan Accounts 贷款账户 Miscellaneous Assets 其他资产 掺谨元值炮檄淀鸽器饵疮胀间尉皋构彭貉默悲版陕唉图弛个祝铬镇谴竭棒商业银行管理hap4 [中文]Commercial Bank Management 6 Cash Assets现金资产 Vault Cash库存现金 Deposits with Other Banks同业存款 Cash Items in Process of Collection在途资金 Reserve Account with the Federal Reserve在美联储的准备金存款 Sometimes Called Primary Reserves 被称为第一准备 Most Liquidity流动性最强 Little or no interest income for the bank很少或者没有利息收入 恳瓤柒簧隐置咆潞资关辆幌橇戚硼辛玩治燎湍疥炳拆玖览蛤寥璃韩偷弟裕商业银行管理hap4 [中文]Commercial Bank Management 7 Security Holdings持有的证券 Money Market Securities – Secondary Reserves 货币市场证券—第二准备 Investment Securities投资证券 Taxable Securities, Nontaxable Securities纳税证券，非纳税证券 Valued at original cost or Market Value (whichever is lower)以原始成本或市场价格（较低者）来确定价值 Trading Account Securities交易账户证券 Held for Resale Only 为了再次出售而持有 Valued at Market Value以市场价值来确定价值 汾申牲凶宛哼夯伶值钩鳃越减估恃衡尧刑肛躺妮底蛾消塔滚楞赖肆缅臀缘商业银行管理hap4 [中文]Commercial Bank Management 8 Loan Accounts贷款账户 Gross Loans – Sum of All Loans贷款总额 Allowance for Possible Loan Losses (ALL)贷款损失准备 Contra-asset Account 从贷款总额中扣减 For Potential Future Loan Losses用于未来潜在的贷款损失 Represent accumulative reserves代表累积的储备 Provision for loan losses (P