商业银行经营评价（英文版）.ppt69

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
Performance Characteristics of Different-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.
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)
PNC Bank (12/31/2000, TA: 63 bn) v.s. Community National Bank (12/31/00, TA: 0.1bn)
Bank Assets: Loans
Loans 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: Categories
Real estate loans
Commercial loans
Loans to individuals
Agricultural loans
Other loans in domestic offices
Loans and leases in foreign offices
Three adjustments
Leases; Unearned income; Loss allowance

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