商业银行经营风险评价(英文版).pptx

Asset (%)
Liabilities(%)
CN US
CN US
Loans
60.2 61.4 Deposits
81.4 65.8
Investments
6.6 23.1 Borrowings
14.9 27.2
Cash
24.8 9.1
Other
8.4 7.4 Capital
3.8 7.1
Total
100 100 Total
PNC 37.0 28.8 5.6 0.0 7.3 0.5 - 0.2 - 1.0 78.0
CNB 37.0 19.4 4.3
0 4.7 0 0 -0.5 64.9
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Bank Assets: Investment securities
Investment securities are held to
Assets = Liabilities + Equity. Balance sheet figures are calculated at a
particular point in time and thus represent stock values.
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China Big Four Banks (12/31/2002) v.s. All US Banks (12/31/2002)
It consists of
vault cash, deposits held at Federal Reserve Banks deposits held at other financial institutions cash items in the process of collection
第二章 商业银行经营评价
对外经济贸易大学 金பைடு நூலகம்学院
何自云
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第二章 商业银行经营评价
Balance Sheet Income Statement Relationship between Balance Sheet and
Income Statement Return 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-
They also exhibit the highest default risk and are relatively illiquid.
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Loans: Categories
Real estate loans Commercial loans Loans to individuals Agricultural loans Other loans in domestic offices Loans and leases in foreign offices Three adjustments
100 100
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PNC Bank (12/31/2000, TA: 63 bn) v.s. Community National Bank (12/31/00, TA: 0.1bn)
Asset (%)
Liabilities(%)
PNC CNB
PNC CNB
Loans
78.0 64.9 Deposits
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Bank Assets: Investment securities
Short-term investments
Interest-bearing bank balances (deposits due from other banks)
federal funds sold securities purchased under agreement to resell (RPs) Treasury bills municipal tax warrants
sized Banks
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Balance Sheet
It is a statement of financial position listing assets owned, liabilities owed, and owner’s equity as of a specific date.
72.8 91.7
Investments
8.7 25.6 Borrowings
18.9 1.0
Cash
5.6 5.7
Other
7.7 3.9 Capital
8.3 7.3
Total
100 100 Total
100 100
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Bank Assets: Loans
Loans are the major asset in most banks’ portfolios and generate the greatest amount of income before expenses and taxes.
Long-term investment: notes and bonds
Treasury securities Obligations of federal agencies Mortgage-backed, foreign, and corporate
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Bank Assets: Noninterest cash and due from banks
Leases; Unearned income; Loss allowance
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PNC and CNB: Loan portfolio (2000)
Real estate Commercial Individuals Agricultural Domestic other International Unearned income Loss allowance Total
earn interest, help meet liquidity needs speculate on interest rate movements serve as part of a bank’s dealer functions.
The administration and transaction costs are extremely low.