2013专硕银行第二章财务绩效.pptVIP

第二章 银行财务绩效评价 银行竞争力的评价纬度 资本CAPITAL 资产ASSETS 管理MANAGEMENTS 盈利EARNINGS 流动性LIQUIDITY 敏感性SENSITIVITY 盈利性的评价 ROE：资本收益率、股权收益率、净资产收益率 ROA：资产收益率 ROE构成因素:杜邦分析 ROA的构成因素 Return on Assets (ROA) - measures profit generated relative to the bank’s assets ROA = Net Income ? Total operating income Total operating income Average Total assets = PM ? AU * Total operating income = Interest Income + Non-Interest Income Return on Assets and Its Components ROE=ROA x EM =PM x AU x EM =TME x EME x AU x EM PM=Net income/Total operating revenue AU= Total operating revenue/Total asset EM=Total assets/Total equity capital TME=Net income/Pretax net operating income EME=Pretax net operating income/Total operating revenue Expense Decomposition Interest expense ratio = Interest Expense (IE)/aTA Noninterest expense ratio = Nonterest expense (OE)/Ata Provision for loan loss ratio = Provisions for loan losses(PLL)/aTA ER = EXP/aTA = IE/aTA + OE/aTA + PLL/aTA Income Decomposition Asset Utilization Components AU= TR/aTA = II/aTA + OI/aTA +SG/aTA II = Interest income OI = Noninterest income SG = Realized security gains or losses Earnings base (EB) = Average earning assets/ aTA Income Decomposition Net interest margin (NIM) = Net interest income /Average earning asset Spread (SPRD)= Interest income Interest expense Average earning assets Average interest-bearing liabilities Burden ratio ( BURDEN) = Noninterest expense – Noninterest income aTA Efficiency ratio ( EFF) = Noninterest expense/(NII + Noninterest income) 收益风险综合分析 ROE = 税后净利润/营业收入 ×营业收入/平均风险加权资产 ×平均风险加权资产/平均总资产 ×平均总资产/平均所有者权益 = 边际利润率×风险收益率×业务风险水平×财务杠杆 2011年我国银行业盈利总体情况 2011 年, 银行业金融机构实现净利润1.25 万亿元, 同比增长39.3%, 其中商业银行实现净利润1.04 万亿元; 资产利润率1.2%, 资本利润率19.2%, 同比分别上升0.17 个和1.7 个百分点; 非利息收入占比19.3%, 比上年提高1.8 个百