商业银行经营风险评价英文.pptx

商业银行经营风险评价英文第二章 商业银行经营评价第1页/共69页Balance SheetIncome StatementRelationship between Balance Sheet and Income StatementReturn 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第2页/共69页Balance SheetIt 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.China Big Four Banks (12/31/2002) v.s. All US Banks (12/31/2002)第3页/共69页Asset (%)Liabilities(%)CNUSCNUSLoans60.261.4Deposits81.465.8Investments6.623.1Borrowings14.927.2Cash24.8 9.1Other8.4 7.4Capital3.87.1Total100100Total100100第4页/共69页PNC Bank (12/31/2000, TA: 63 bn) v.s. Community National Bank (12/31/00, TA: 0.1bn)Asset (%)Liabilities(%)PNCCNBPNCCNBLoans78.064.9Deposits72.891.7Investments8.725.6Borrowings18.91.0Cash5.65.7Other7.73.9Capital8.37.3Total100100Total100100第5页/共69页Bank Assets: LoansLoans are the major asset in most banks’ portfolios and generate the greatest amount of income before expenses and taxes. They also exhibit the highest default risk and are relatively illiquid. Loans: Categories第6页/共69页Real estate loansCommercial loansLoans to individualsAgricultural loansOther loans in domestic officesLoans and leases in foreign officesThree adjustmentsLeases; Unearned income; Loss allowancePNC and CNB: Loan portfolio (2000)第7页/共69页PNCCNBReal estate37.037.0Commercial28.819.4Individuals5.64.3Agricultural0.00Domestic other7.34.7International0.50Unearned income- 0.20Loss allowance- 1.0-0.5Total78.064.9第8页/共69页Bank Assets: Investment securities Investment securities are held to earn interest,help meet liquidity needs speculate on interest rate movementsserve as part of a bank’s dealer functions.The administration and transaction costs are extremely low.第9页/共69页Bank Assets: Investment securitiesShort-term investmentsInterest-bearing bank balances (deposits due from other banks)federal fun