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Chapter 2
Analyzing Bank Performance
Chapter Objectives
1. Introduce bank financial statements, including the basic balance sheet and income statement, and discuss the
interrelationship between them.
2. Provide a framework for analyzing bank performance over time and relative to peer banks. Introduce key financial
ratios that can be used to evaluate profitability and the different types of risks faced by banks. Focus on the trade-off
between bank profitability and risk.
3. Identify performance measures that differentiate between small, independent banks (specialty banks) and larger
banks that are part of multibank holding companies or financial holding companies.
4. Distinguish between types of bank risk; credit, liquidity, interest rate, capital, operational, and reputational.
5. Describe the nature of and meaning of regulatory CAMELS ratings for banks.
6. Provide applications of data analysis to sample banks ’ financial information.
7. Describe performance characteristics of different-sized banks.
8. Describe how banks can manipulate financial information to -dress ’‘window performance.
Key Concepts
1. Bank managers must balance banking risks and returns because there is a fundamental trade-off between profitability,
liquidity, asset quality, market risk and solvency. Decisions that increase banking risk must offer above average profits.
The more liquid a bank is and the more equity capital used to fund operations, the less profitable is a bank, ceteris paribus.
2. Banks face five basic types of risk in day-to-day operations: credit risk, liquidity risk, market risk, capital/solvency
risk, and operational risk. Market risk encompasses interest rate risk, foreign exchange risk and price risk. Each type of
risk refers to the potential variation in a ba nks
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