商业银行管理课件解读.pptVIP

第二章 商业银行的财务分析与业绩评价 第一节 银行的财务报表 一、资产负债表 :资产＝负债＋股东权益 (’m)(Wells Fargo bank, 2009, ’million) （一）资产:608,778 1、现金及存放银行同业：初级（一级）储备，8%(19,272,+29,528=48,800) 2、所投资证券：二级储备；流动性部分+获取收益部分＝可销售证券＋持有到期证券；13.5%（81,918） 3、交易账户资产：用于销售而谋求价差的证券1.2%(7,574) 4、已售联邦基金和逆回购协:1.3%(6,471+1,241=7712) 5、贷款与租赁：61.9% (376,557) 6、贷款损失储备ALL：1.9% (11,520) 7、其他资产 5、贷款与租赁 工商贷款:69,545 消费者贷款(15,382+2,855+29,775=48,012) 房地产贷款:257,323 金融机构贷款:4,512 外国贷款（国际贷款） 农业贷款:5,972 对州政府及附属机构贷款：1,369 证券贷款:962 其他贷款：6,919 7、其他资产 房屋与固定资产 4,376 所持有的其他房地产OREO 1,829 在非合并报表的附属企业投资457 商誉及其他无形资产11,408+17,220 其他资产34,254 （二）负债＋股权资本=608,778 1、负债：552,185, 90.7% （1）存款(国内+国外）471,888= 414,131+57,757, Or 不付息+付息= 92,559+379,317, 85.5% 不付息活期存款（常规支票存款） 储蓄存款 NOW账户 货币市场存款账户 定期存款 （二）负债＋股权资本608,778 （2）非存款性质的借款 所购买的联邦基金及回购协议6,921+6,908, 2.5% 其他负债：66,480,包括次级债11,006, 12.0% 贴现窗口借入 发行商业票据 欧洲货币市场借款 发行债券 次级债务11,006 2、股权资本（永久性优先股＋普通股＋盈余＋未分配利润）56,593, 10.2% Balance sheet: ALL American Commercial Banks, 2009, ’000 Total Asset: $11,846,113,778 Cash and due from depository institutions: $976,308,232, 8.24% of TA Loan lease: $6,287,080,310 , 53.1% of Total asset, TA Real Estate Loans: 3,825,085,788 , 60.8% of Total loan, TL CI loans: 1,156,424,957, 18.4% of TL Loans to individuals: 979,828,660 , 15.6% of TL Farm loans: 59,334,110 All other loan lease: 482,845,154 Investment security portfolio: 2,199,580,664 , 18.6% of TA, Of which, U.S. Government securities: 1,311,288,896 , 59.6% of total security, TS Securities issued by states political subdivisions: 154,020,531, 7.0% of TS Other domestic debt securities: 496,952,759, 22.6% of TS Foreign debt securities: 216,455,477, 9.8% of TS Equity securities: 20,863,002 , 0.95% of TS Inference: Importance of Credit Risk Small Banks, Nation Large Banks, Nation Balance sheet: All American Commercial Banks, 2009, ’000 Liabilities+equity= $11,846,113,778 Total Liabilities: $10,514,580,727, 88.75% of total assets Deposits: 8,333,150,656 , 79.3% of total Liabilities; Borrowings: Fede