商业银行管理Chap4 [中文]
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• Nominal value > 13 times (on-balance-sheet)表外业务 的名义价值超过表内业务的13倍
§2. Bank Income Statement 银行的利润表
The Statement of Revenues, Expenses and Profits for a Bank银行的收入、费用和利润的报表 Net income
16
4、Off-Balance-Sheet Items 表外项目
• Loan Commitments贷款承诺 • Standby Credit Agreements备用信贷协议 • Financial Futures and Options Contracts金融期货和期 权
• Interest Rate Swaps利率互换
3
§1. The Balance Sheet of a Bank
Showing its Assets, Liabilities and Net Worth 表示资产、负债和净值
C + S + L + MA = D + NDB + EC
1. 2. 3. 4.
C = Cash Assets现金资产 S = Security Holdings 持有证券 L = Loans 贷款和租赁 MA = Miscellaneous Assets 其他资产 1. D = Deposits存款 2. NDB = Nondeposit Borrowings借款 3. EC = Capital Accounts 资本账户
= Total revenue items －Total expense items
收益净额=总收入-总支出
Total revenue items 总收入项目 • Interest Income利息收入
• 贷款利息 • 证券投资账户利息收入
• 其他利息收入
• Noninterest Income非利息收入
•客户存款的服务费用 •信托部门的收入 •交易账户收益和费用 •其他营业收入
19
Total expense items 总支出项目 Interest Expenses利息支出 • Deposit Interest Costs存款利息成本 • Nondeposit borrowing 借款利息
• • • • • • Noninterest Expenses非利息支出 Wages and Salaries工资 Dividends红利 Overhead Expenses管理费用 Provision for Loan Losses (PLL)贷款损失预提 Taxes税 Other Operating Expenses其他营业费用
15
3、Capital Accounts 资本账户 • Common Stock普通股
• Preferred Stock (perpetual and life-limited)优先股（永 久的和有偿还期的） • Capital Surplus资本盈余 • Retained Earnings (Undivided Profits)留存收益（未 分配利润） • Contingency Reserve应急准备 • Subordinated Notes and Debentures次级票据和债券
款
• Saving Deposits储蓄存款 • NOW Accounts可转让支付命令账户 • Money Market Deposit Accounts (MMDA)货币市场存 款账户 • Time Deposits定期存款
14
Nondeposit Borrowings 借款
• Fed Funds Purchased购入的联邦基金
11
Miscellaneous Assets其他资产
• Fed Funds Sold 出售的联邦基金
• Securities Purchased Under Agreement to Resell 逆回购
协议
• Bank Premises and Equipment银行的建筑和设备 • Goodwill and other intangible assets商誉和其他无形资 产 • Other Assets其他资产
12
2、Bank Liabilities 银行的负债
• Deposit Accounts 存款账户
• Nondeposit Borrowings 借款
• Capital Accounts 资本账户
13
Deposit Accounts 存款账户
• Noninterest-Bearing Demand Deposits不计息的活期存
• 特种准备指针对某一国家、地区、行业或某一类贷 款风险计提的准备
10
Types of Loans贷款的类型 • Commercial and Industrial Loans工商业贷款 • Consumer Loans消费者贷款 • Real Estate Loans房地产贷款 • Financial Institution Loans金 融机构贷款 • Foreign Loans外国贷款 • Agriculture Production Loans 农产品贷款 • Security Loans有价证券质押 贷款 • Leases租赁
7
Loan Accounts贷款账户
• Gross Loans – Sum of All Loans贷款总额 • Allowance for Possible Loan Losses (ALL)贷款损失准备 – Contra-asset Account 从贷款总额中扣减 – For Potential Future Loan Losses用于未来潜在的贷款 损失 – Represent accumulative reserves代表累积的储备 – Provision for loan losses (PLL) 贷款损失预提 – Specific and general reserves特种准备和一般准备 • Unearned discount 未实现贴现息 • Nonperforming Loans 逾期贷款
• Net ALL = $100.5 million ALL净值 • Recoveries = $1.5 million 贷款收回 • Ending ALL = $102 million 最终的ALL
9
我国的贷款损失准备
• 包括一般准备、专项准备和特种准备 • 一般准备是根据全部贷款余额的一定比例计提的、 用于弥补尚未识别的可能性损失的准备；应按季计 提取，年末余额应不低于年末贷款余额的１％ • 专项准备是指根据《贷款风险分类指导原则》，对 贷款进行风险分类后，按每笔贷款损失的程度计提 的用于弥补专项损失的准备
1
Chapter
4Hale Waihona Puke 银行及其主要竞争者的财务报表
2
The Financial Statements of a Bank 银行的财务报表
• §1. The Balance Sheet of a Bank银行的资产负债表
• 1、Bank Assets资产 • 2、Bank Liabilities负债 • 3、Capital Accounts资本账户 • 4、Off-Balance-Sheet Items表外项目 • §2. Bank Income Statement银行的利润表
1、Bank Assets银行的资产
• Cash Assets 现金资产
• Security Holdings 持有的证券 • Loan Accounts 贷款账户 • Miscellaneous Assets 其他资产
5
Cash Assets现金资产 • Vault Cash库存现金 – Deposits with Other Banks同业存款 – Cash Items in Process of Collection在途资金 – Reserve Account with the Federal Reserve在美联储 的准备金存款 • Sometimes Called Primary Reserves 被称为第一准备 • Most Liquidity流动性最强 • Little or no interest income for the bank很少或者没有 利息收入
6
Security Holdings持有的证券 • Money Market Securities – Secondary Reserves 货币市场证券—第二准备 • Investment Securities投资证券 – Taxable Securities, Nontaxable Securities纳税证券，非 纳税证券 – Valued at original cost or Market Value (whichever is lower)以原始成本或市场价格（较低者）来确定价值 • Trading Account Securities交易账户证券 – Held for Resale Only 为了再次出售而持有 – Valued at Market Value以市场价值来确定价值
8
ALL and PLL——Example
• Hold ALL $100 million持有1亿ALL
• Annual PLL $1 million每年提取1百万PLL • ALL = $101 million
• Actual charge-offs of worthless loans = $500000实 际注销的贷款损失
Income Statement 利润表
利息收入 － 利息支出 = 净利息收入 － 贷款损失预提
= 扣除贷款损失预提后的利息收入
+/－ 净非利息收入（非利息收入－非利息支出） = 税前净收入 － 税 = 净收入 － 红利 = 未分配利润
21
• Securities Sold Under Agreement to Repurchase
(Repurchase Agreements)回购协议下出售的证券
（回购协议） • Acceptances Outstanding未偿还的承兑票据 • Eurocurrency Borrowings欧洲货币借款
§2. Bank Income Statement 银行的利润表
The Statement of Revenues, Expenses and Profits for a Bank银行的收入、费用和利润的报表 Net income
16
4、Off-Balance-Sheet Items 表外项目
• Loan Commitments贷款承诺 • Standby Credit Agreements备用信贷协议 • Financial Futures and Options Contracts金融期货和期 权
• Interest Rate Swaps利率互换
3
§1. The Balance Sheet of a Bank
Showing its Assets, Liabilities and Net Worth 表示资产、负债和净值
C + S + L + MA = D + NDB + EC
1. 2. 3. 4.
C = Cash Assets现金资产 S = Security Holdings 持有证券 L = Loans 贷款和租赁 MA = Miscellaneous Assets 其他资产 1. D = Deposits存款 2. NDB = Nondeposit Borrowings借款 3. EC = Capital Accounts 资本账户
= Total revenue items －Total expense items
收益净额=总收入-总支出
Total revenue items 总收入项目 • Interest Income利息收入
• 贷款利息 • 证券投资账户利息收入
• 其他利息收入
• Noninterest Income非利息收入
•客户存款的服务费用 •信托部门的收入 •交易账户收益和费用 •其他营业收入
19
Total expense items 总支出项目 Interest Expenses利息支出 • Deposit Interest Costs存款利息成本 • Nondeposit borrowing 借款利息
• • • • • • Noninterest Expenses非利息支出 Wages and Salaries工资 Dividends红利 Overhead Expenses管理费用 Provision for Loan Losses (PLL)贷款损失预提 Taxes税 Other Operating Expenses其他营业费用
15
3、Capital Accounts 资本账户 • Common Stock普通股
• Preferred Stock (perpetual and life-limited)优先股（永 久的和有偿还期的） • Capital Surplus资本盈余 • Retained Earnings (Undivided Profits)留存收益（未 分配利润） • Contingency Reserve应急准备 • Subordinated Notes and Debentures次级票据和债券
款
• Saving Deposits储蓄存款 • NOW Accounts可转让支付命令账户 • Money Market Deposit Accounts (MMDA)货币市场存 款账户 • Time Deposits定期存款
14
Nondeposit Borrowings 借款
• Fed Funds Purchased购入的联邦基金
11
Miscellaneous Assets其他资产
• Fed Funds Sold 出售的联邦基金
• Securities Purchased Under Agreement to Resell 逆回购
协议
• Bank Premises and Equipment银行的建筑和设备 • Goodwill and other intangible assets商誉和其他无形资 产 • Other Assets其他资产
12
2、Bank Liabilities 银行的负债
• Deposit Accounts 存款账户
• Nondeposit Borrowings 借款
• Capital Accounts 资本账户
13
Deposit Accounts 存款账户
• Noninterest-Bearing Demand Deposits不计息的活期存
• 特种准备指针对某一国家、地区、行业或某一类贷 款风险计提的准备
10
Types of Loans贷款的类型 • Commercial and Industrial Loans工商业贷款 • Consumer Loans消费者贷款 • Real Estate Loans房地产贷款 • Financial Institution Loans金 融机构贷款 • Foreign Loans外国贷款 • Agriculture Production Loans 农产品贷款 • Security Loans有价证券质押 贷款 • Leases租赁
7
Loan Accounts贷款账户
• Gross Loans – Sum of All Loans贷款总额 • Allowance for Possible Loan Losses (ALL)贷款损失准备 – Contra-asset Account 从贷款总额中扣减 – For Potential Future Loan Losses用于未来潜在的贷款 损失 – Represent accumulative reserves代表累积的储备 – Provision for loan losses (PLL) 贷款损失预提 – Specific and general reserves特种准备和一般准备 • Unearned discount 未实现贴现息 • Nonperforming Loans 逾期贷款
• Net ALL = $100.5 million ALL净值 • Recoveries = $1.5 million 贷款收回 • Ending ALL = $102 million 最终的ALL
9
我国的贷款损失准备
• 包括一般准备、专项准备和特种准备 • 一般准备是根据全部贷款余额的一定比例计提的、 用于弥补尚未识别的可能性损失的准备；应按季计 提取，年末余额应不低于年末贷款余额的１％ • 专项准备是指根据《贷款风险分类指导原则》，对 贷款进行风险分类后，按每笔贷款损失的程度计提 的用于弥补专项损失的准备
1
Chapter
4Hale Waihona Puke 银行及其主要竞争者的财务报表
2
The Financial Statements of a Bank 银行的财务报表
• §1. The Balance Sheet of a Bank银行的资产负债表
• 1、Bank Assets资产 • 2、Bank Liabilities负债 • 3、Capital Accounts资本账户 • 4、Off-Balance-Sheet Items表外项目 • §2. Bank Income Statement银行的利润表
1、Bank Assets银行的资产
• Cash Assets 现金资产
• Security Holdings 持有的证券 • Loan Accounts 贷款账户 • Miscellaneous Assets 其他资产
5
Cash Assets现金资产 • Vault Cash库存现金 – Deposits with Other Banks同业存款 – Cash Items in Process of Collection在途资金 – Reserve Account with the Federal Reserve在美联储 的准备金存款 • Sometimes Called Primary Reserves 被称为第一准备 • Most Liquidity流动性最强 • Little or no interest income for the bank很少或者没有 利息收入
6
Security Holdings持有的证券 • Money Market Securities – Secondary Reserves 货币市场证券—第二准备 • Investment Securities投资证券 – Taxable Securities, Nontaxable Securities纳税证券，非 纳税证券 – Valued at original cost or Market Value (whichever is lower)以原始成本或市场价格（较低者）来确定价值 • Trading Account Securities交易账户证券 – Held for Resale Only 为了再次出售而持有 – Valued at Market Value以市场价值来确定价值
8
ALL and PLL——Example
• Hold ALL $100 million持有1亿ALL
• Annual PLL $1 million每年提取1百万PLL • ALL = $101 million
• Actual charge-offs of worthless loans = $500000实 际注销的贷款损失
Income Statement 利润表
利息收入 － 利息支出 = 净利息收入 － 贷款损失预提
= 扣除贷款损失预提后的利息收入
+/－ 净非利息收入（非利息收入－非利息支出） = 税前净收入 － 税 = 净收入 － 红利 = 未分配利润
21
• Securities Sold Under Agreement to Repurchase
(Repurchase Agreements)回购协议下出售的证券
（回购协议） • Acceptances Outstanding未偿还的承兑票据 • Eurocurrency Borrowings欧洲货币借款