商业银行经营评价课件(PPT 62页)

Bank Assets: Loans
Loans: Categories
PNC and CNB: Loan portfolio (2000)
Bank Assets: Investment securities
Bank Assets: Investment securities
Bank Assets: Noninterest cash and due from banks
Bank Assets: Other assets
Bank Liabilities
Bank liabilities: Deposits
Core doposits
Borrowings (volatile funds)
Capital: Subordinated notes and debentures
Capital: Stockholders' equity
Income Statement
The Income statement
Noninterest expense
Loan-loss provisions (PLL)
Loan-loss provisions (PLL) The reserve’s maximum size is determined by tax.
Income statement: PNC &CNB, 2000
Realized securities gains (or losses)
Relationship between balance sheet and income statement
Relationship between balance sheet and income statement
Return on equity (ROE = NI / TE)… the basic measure of stockholders’ returns
Bank Performance Model
Asset utilization (AU = TR / TA):… the ability to generate income.
Expense ratio (ER = Exp / TA)… the ability to control expenses.
Other aggregate profitability measures
Financial ratios…PNC, 2000
股份制商业银行风险评级体系
资本（Capital）
资产（Asset）
资产（Asset）：续
管理（Management）
盈利（Earnings）
流动性（Liquidity）
敏感性（Sensitivity）
Performance Characteristics of Different-sized Banks: Trend with Size
Equity capital ratio
Core capital (leverage) ratio
Tier 1 risk-based capital ratio
Total risk-based capital ratio
Net interest margin
Earning assets to total assets
Efficiency ratio
Noninterest income to earning assets
Noninterest expense to earning assets
LN&LS loss provision to assets
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