银行管理（第六版）教师手册 Chapter_4_IM_updates.docVIP

PAGE 45 CHAPTER 4 THE FINANCIAL STATEMENTS OF BANKS AND SOME OF THEIR CLOSEST COMPETITORS Goal of This Chapter: The purpose of this chapter is to acquaint the reader with the content, structure and purpose of bank financial statements and to help managers understand how information from bank financial statements can be used as tools to reveal how well their banks are performing. Key Topics in this Chapter An Overview of Bank Balance Sheets and Income Statements The Bank’s Balance Sheet Bank Assets Bank Liabilities Recent Expansion of Off-Balance Sheet Items The Problem of Book-Value Accounting Components of the Income Statement Chapter Outline I. Introduction: The Statements We Will Review in This Chapter II. An Overview of Bank Balance Sheets and Income Statements A. Financial Inputs and Outputs on Bank Balance Sheets and Income Statements B. The Banks Balance Sheet (Report of Condition) 1. The Principal Types of Accounts on a Banks Report of Condition 2. Bank Assets a. Cash and Due from Depository Institutions b. Investment Securities: The Liquid Portion c. Investment Securities: The Income-Generating Portion d. Trading Account Assets e. Federal Funds Sold and Securities Purchased under Resale Agreements Loans and Leases Loan Losses International Loan Reserves Unearned Discount Income Nonperforming (noncurrent) Loans Bank Premises and Fixed Assets Other Real Estate Owned (OREO) Goodwill and Other Intangible Assets n. All Other Assets 3. Bank Liabilities a. Deposits b. Borrowings from Nondeposit Sources c. Equity Capital Accounts 1. Preferred Stock 2. Common Equity 4. Comparative Balance-Sheet Ratios for Different Size Banks 5. Recent Expansion of Off-Balance-Sheet Items in Banking 6. The Problem of Book-Value Accounting in Banking C. Components of the Income Statement (Report of Income) 1. The Determinants of a Banks Net Income 2. Financial Flows and Stocks a. Interest Income b. Interest Expenses c. Net Interest Income d. Loan-Loss Expense e. Noninterest Incom