商业银行经营评价课件.pptxVIP

第二章 商业银行经营评价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 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)Asset (%)Liabilities(%)CNUSCNUSLoans60.261.4Deposits81.465.8Investments6.623.1Borrowings14.927.2Cash24.8 9.1Other8.4 7.4Capital3.87.1Total100100Total100100 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 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: CategoriesReal estate loansCommercial loansLoans to individualsAgricultural loansOther loans in domestic officesLoans and leases in foreign officesThree adjustmentsLeases; Unearned income; Loss allowance PNC and CNB: Loan portfolio (2000)PNCCNBReal estate37.037.0Commercial28.819.4Individuals5.64.3Agricultural0.00Domestic other7.34.7International0.50Unearned income- 0.20Loss allowance- 1.0-0.5Total78.064.9 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. Bank Assets: Investment securitiesShort-term investmentsInterest-bearing bank balances (deposits due from other banks)federal funds soldsecurities purchased under agreement to resell (RPs)Treasury bills