商业银行经营评价英文版.pptVIP

Efficiency ratio 第六十二页，共七十页。 Noninterest income to earning assets 第六十三页，共七十页。 Noninterest expense to earning assets 第六十四页，共七十页。 Relationship between balance sheet and income statement The composition of assets and liabilities and the relationships between different interest rates determine net interest income. The mix of deposits between consumer and commercial customers affects the services provided and thus the magnitude of noninterest income and noninterest expense. The ownership of nonbank subsidiaries increases fee income but often raises noninterest expense. 第三十页，共七十页。 Relationship between balance sheet and income statement Expenses and loan losses directly effect the balance sheet. The greater the size of loan portfolio, the greater is operating overhead and PLL. Consumer loans are usually smaller and hence more expensive (non-interest) per dollar of loans. 第三十一页，共七十页。 Return on equity (ROE = NI / TE)… the basic measure of stockholders’ returns ROE is composed of two parts: Return on Assets (ROA = NI / TA) represents the returns to the assets the bank has invested in. Equity Multiplier (EM = TA / TE) the degree of financial leverage employed by the bank. 第三十二页，共七十页。 Return on assets (ROA = NI / TA)…can be decomposed into two parts: ? Asset utilization (AU) → income generation ? Expense ratio (ER) → expense control ROA = AU － ER = (TR / TA) － (TE / TA) TR = total revenue or total operating income = Int. inc. + non-int. inc. + SG(L) TE = total expenses= Int. exp. + non-int. exp. + PLL + Taxes 第三十三页，共七十页。 INCOME Return to the Bank ROA = NI / TA EXPENSES Rate Composition (mix) Volume Interest Overhead Prov. for LL Taxes Fees and Serv Charge Trust Other Rate Composition (mix) Volume Interest Non Interest Salaries and Benefits Occupancy Other Bank Performance Model Returns to Shareholders ROE = NI / TE Degree of Leverage EM = 1 / (TA / TE) 第三十四页，共七十页。 Asset utilization (AU = TR / TA):… the ability to generate income. Interes