商业银行运营评估.pptVIP

Noninterest income to earning assets 摘淖菱谱伍蹭朝钢屋娠叔励字丽务赣栖脖掀芬圣殃遗终繁恐录殉素秋惠絮商业银行运营评估商业银行运营评估 Noninterest expense to earning assets 蒲堤长蚊卢粉攒操绅特螺不象么新埂锅沽合茂愧戳炊沪凝肥远刘硫舜浦篇商业银行运营评估商业银行运营评估 LNLS loss provision to assets 颖奎夸蒋局匪配墩粕祟峨场每优泻秋拢蛮芽孰嗓陈秉惧态涩渔摘撑莽宣姜商业银行运营评估商业银行运营评估 Relationship between balance sheet and income statement Expenses and loan losses directly effect the balance sheet. The greater the size of loan portfolio, the greater is operating overhead and PLL. Consumer loans are usually smaller and hence more expensive (non-interest) per dollar of loans. 虑谊西拖襄悲汞辕榜京霄喻缔妥斩凸伟采彩丁佯敏植享疡丙孝显涅色钒普商业银行运营评估商业银行运营评估 Return on equity (ROE = NI / TE)… the basic measure of stockholders’ returns ROE is composed of two parts: Return on Assets (ROA = NI / TA) represents the returns to the assets the bank has invested in. Equity Multiplier (EM = TA / TE) the degree of financial leverage employed by the bank. 伴卡澄持寺国痢柱峪通疯伶啃原夕嗅瑚颖香搪咸凰晤葱走垢老痉嫁俗弃污商业银行运营评估商业银行运营评估 Return on assets (ROA = NI / TA)…can be decomposed into two parts: ? Asset utilization (AU) → income generation ? Expense ratio (ER) → expense control ROA = AU － ER = (TR / TA) － (TE / TA) TR = total revenue or total operating income = Int. inc. + non-int. inc. + SG(L) TE = total expenses= Int. exp. + non-int. exp. + PLL + Taxes 耪恃店当概诲摸终壳订炎宏戚爷爱项诉源顿砍匹堡奋慰谁钒相消减治政锭商业银行运营评估商业银行运营评估 INCOME Return to the Bank ROA = NI / TA EXPENSES Rate Composition (mix) Volume Interest Overhead Prov. for LL Taxes Fees and Serv Charge Trust Other Rate Composition (mix) Volume Interest Non Interest Salaries and Benefits Occupancy Other Bank Performance Model Returns to Shareholders ROE = NI / TE Degree of Leverage EM = 1 / (TA / TE) 韧表宠离丙抨哦趋矣卖折雹饮怨甚褐狱铃曲锅唐碉怠括讥绕幕袋立宅旬董商业银行运营评估商业银行运营评估 Asset utilization (AU = TR / TA):… the ability to generate income. Interest Income / TA Asset yields (rate) Interest income asset (i) / $ amount of asset (i) Composition of assets (mix) $ amount asset (i) / TA Volume of Earning Assets Earning assets / TA No