第二章 商业银行经营评价.pdf

第二章 商业银行经营评价 对外经济贸易大学 金融学院 何自云 1/69 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 2/69 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. 3/69 China Big Four Banks (12/31/2002) v.s. All US Banks (12/31/2002) Asset (%) Liabilities(%) CN US CN US Loans 60.2 61.4 Deposits 81.4 65.8 Investments 6.6 23.1 Borrowings 14.9 27.2 Cash 24.8 9.1 Other 8.4 7.4 Capital 3.8 7.1 Total 100 100 Total 100 100 4/69 PNC Bank (12/31/2000, TA: 63 bn) v.s. Community National Bank (12/31/00, TA: 0.1bn) Asset (%) Liabilities(%) PNC CNB PNC CNB Loans 78.0 64.9 Deposits 72.8 91.7 Investments 8.7 25.6 Borrowings 18.9 1.0 Cash 5.6 5.7 Other 7.7 3.9