商业银行经营评价模板1254
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日) • Performance Characteristics ofห้องสมุดไป่ตู้Different-
sized Banks
Balance Sheet
• It is a statement of financial position listing assets owned, liabilities owed, and owner’s equity as of a specific date.
• Ownership interest in the bank. • Common and preferred stock are listed at
– 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.
Bank liabilities: Deposits
• Two general time deposits categories exist:
– Time deposits in excess of $100,000, labeled jumbo certificates of deposit (CDs).
perception of their asset quality. – Volatile liabilities or net non-core liabilities include:
• large CDs (over 100,000) • deposits in foreign offices • federal funds purchased • repurchase agreements • other borrowings with maturities less than one year
• These assets are held to
– meet customer withdrawal needs – meet legal reserve requirements – assist in check clearing and wire transfers – effect the purchase and sale of Treasury securities
– Leases; Unearned income; Loss allowance
PNC and CNB: Loan portfolio (2000)
Real estate Commercial Individuals Agricultural Domestic other International Unearned income Loss allowance Total
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
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
• They also exhibit the highest default risk and are relatively illiquid.
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
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
Bank Assets: Other assets
• Other assets are residual assets of relatively small magnitudes such as
– bankers acceptances – premises and equipment – other real estate owned and other smaller
amounts
Bank Liabilities
• The characteristics of various debt instruments differ in terms of
– check-writing capabilities – interest paid – maturity – whether they carry FDIC insurance – whether they can be traded in the secondary
Capital: Subordinated notes and debentures
• Notes and bonds with maturities in excess of one year.
– Long-term uninsured debt.
• Most meet requirements as bank capital for regulatory purposes.
– balances issued by a bank subsidiary located outside the U.S.
Core doposits
• Core deposits are stable deposits that are not highly interest rate-sensitive.
– Small CDs, considered core deposits which tend to be stable deposits that are typically not withdrawn over short periods of time.
• Deposits held in foreign offices
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
Bank Assets: Loans
• Loans are the major asset in most banks’ portfolios and generate the greatest amount of income before expenses and taxes.
100 100 Total
100 100
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
• Unlike deposits, the debt is not federally insured and claims of bondholders are subordinated to claims of depositors.
Capital: Stockholders' equity
• 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)
• It consists of
– vault cash, – deposits held at Federal Reserve Banks – deposits held at other financial institutions – cash items in the process of collection
• Long-term investment: notes and bonds
– Treasury securities – Obligations of federal agencies – Mortgage-backed, foreign, and corporate
Bank Assets: Noninterest cash and due from banks
– pay interest set by each bank without federal restrictions
• Money market deposit accounts (MMDAs)
– pay market rates, but a customer is limited to no more than six checks or automatic transfers each month
Borrowings (volatile funds)
• Large, or volatile, borrowings are liabilities that are highly rate-sensitive.
– Normally issued in uninsured denominations. – Their ability to borrow is sensitive to the markets
market.
Bank liabilities: Deposits
• Demand deposits
– transactions accounts that pay no interest
• Negotiable orders of withdrawal (NOWs) and automatic transfers from savings (ATS) accounts
– Core deposits are more sensitive to the fees charged, services rendered, and location of the bank.
– Core deposits include: demand deposits, NOW accounts, MMDAs, and small time deposits.
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
Bank Assets: Investment securities
• Investment securities are held to
sized Banks
Balance Sheet
• It is a statement of financial position listing assets owned, liabilities owed, and owner’s equity as of a specific date.
• Ownership interest in the bank. • Common and preferred stock are listed at
– 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.
Bank liabilities: Deposits
• Two general time deposits categories exist:
– Time deposits in excess of $100,000, labeled jumbo certificates of deposit (CDs).
perception of their asset quality. – Volatile liabilities or net non-core liabilities include:
• large CDs (over 100,000) • deposits in foreign offices • federal funds purchased • repurchase agreements • other borrowings with maturities less than one year
• These assets are held to
– meet customer withdrawal needs – meet legal reserve requirements – assist in check clearing and wire transfers – effect the purchase and sale of Treasury securities
– Leases; Unearned income; Loss allowance
PNC and CNB: Loan portfolio (2000)
Real estate Commercial Individuals Agricultural Domestic other International Unearned income Loss allowance Total
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
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
• They also exhibit the highest default risk and are relatively illiquid.
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
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
Bank Assets: Other assets
• Other assets are residual assets of relatively small magnitudes such as
– bankers acceptances – premises and equipment – other real estate owned and other smaller
amounts
Bank Liabilities
• The characteristics of various debt instruments differ in terms of
– check-writing capabilities – interest paid – maturity – whether they carry FDIC insurance – whether they can be traded in the secondary
Capital: Subordinated notes and debentures
• Notes and bonds with maturities in excess of one year.
– Long-term uninsured debt.
• Most meet requirements as bank capital for regulatory purposes.
– balances issued by a bank subsidiary located outside the U.S.
Core doposits
• Core deposits are stable deposits that are not highly interest rate-sensitive.
– Small CDs, considered core deposits which tend to be stable deposits that are typically not withdrawn over short periods of time.
• Deposits held in foreign offices
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
Bank Assets: Loans
• Loans are the major asset in most banks’ portfolios and generate the greatest amount of income before expenses and taxes.
100 100 Total
100 100
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
• Unlike deposits, the debt is not federally insured and claims of bondholders are subordinated to claims of depositors.
Capital: Stockholders' equity
• 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)
• It consists of
– vault cash, – deposits held at Federal Reserve Banks – deposits held at other financial institutions – cash items in the process of collection
• Long-term investment: notes and bonds
– Treasury securities – Obligations of federal agencies – Mortgage-backed, foreign, and corporate
Bank Assets: Noninterest cash and due from banks
– pay interest set by each bank without federal restrictions
• Money market deposit accounts (MMDAs)
– pay market rates, but a customer is limited to no more than six checks or automatic transfers each month
Borrowings (volatile funds)
• Large, or volatile, borrowings are liabilities that are highly rate-sensitive.
– Normally issued in uninsured denominations. – Their ability to borrow is sensitive to the markets
market.
Bank liabilities: Deposits
• Demand deposits
– transactions accounts that pay no interest
• Negotiable orders of withdrawal (NOWs) and automatic transfers from savings (ATS) accounts
– Core deposits are more sensitive to the fees charged, services rendered, and location of the bank.
– Core deposits include: demand deposits, NOW accounts, MMDAs, and small time deposits.
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
Bank Assets: Investment securities
• Investment securities are held to