以成本衡量之金融资产.pptxVIP

第三章 財務報表與績效;資產負債表 (Balance Sheet);銀行資產 (Bank Assets);投資應按市場公平價值入帳;公平價值之衡量;投資科目;金融商品會計科目入帳判斷流程;金融商品之會計處理準則(34公報);公平價值變動列入損益之金融資產;彰銀為例---公平價值變動列入損益之金融商品;持有至到期日金融資產;利息法持有至到期日之金融資產－公司債;彰銀為例---持有至到期日金融資產;備供出售金融資產;;彰銀為例---備供出售金融資產;彰銀為例---其他金融資產;採權益法之長期股權投資;彰銀為例---採權益法之股權投資;放款及貼現;放款及貼現淨額之計算 ;放款及貼現之調整項;備抵呆帳(loan-loss reserve);備抵呆帳變動明細表 ;呆帳損失提存(PLL)之規定;逾期放款;催收款;呆帳;存款負債;存款負債-美國;存款負債-美國;借入款;Core（核心） versus volatile（不穩定） funds;彰化銀行?應付金融債券?;股東權益;特別股;資本公積;保留盈餘;表外交易;表外交易;The income statement（損益表）;利息收入(Interest income);利息支出 (Interest expense);利息以外收益 (noninterest income);營業費用;放款損失提存 (Provision for loan losses);資本報酬率模型;資本報酬率模型;資本報酬率模型;資本報酬率模型;Aggregate profitability measures;第一銀行ROE分解(一);第一銀行ROE分解(二);Fundamental risks :;其他風險;Credit Risk Ratios（信用風險比率） ;流動性風險;Market risk（市場風險）;Interest rate risk （利率風險）…the potential variability in a banks net interest income and market value of equity due to changes in the level of market interest rates.;Operational risk（營運風險） –Basel Committee Defines;Operational risk （營運風險） …measures the cost efficiency of the banks activities; i.e., expense control or productivity.;Capital risk（資本風險）… closely tied to asset quality and a banks overall risk profile;Legal risk（法律風險）…the potential that unenforceable contracts, lawsuits, or adverse judgments can disrupt or otherwise negatively affect the operations or condition of banking organization;報告