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1、Chapter 3Analyzing bank performance: using the UBPR,P 93 167,盗浇嫁檀锁紫绣抉医粘斟充境谩操侠眨泌柬沸棍朴醛尉替届金侨黑摘朵定银行管理课件chapter03银行管理课件chapter03,Chapter 3,Contents, Commercial Bank Financial Statements（P 95-109） The Relationship between BS & IS（P 109-110） The Return on Equity Model（P 110-117） Banking Risk and Returns :
2、Trade-off（P 118-127） Maximizing the Market Value of Equity（P 127-128） Evaluating Bank Performance（P 128-140） Camels Ratings（P 140-141） Performance characteristics of banks（P 141-143） Financial Statement Manipulation（P 144-147）,亨善距痕奖已庐窘清层邵火疽凯捷爹渊癸羹灶耻诫叶韧郸密创密筷别画横银行管理课件chapter03银行管理课件chapter03,Chapter 3,
3、Like other financial intermediaries, commercial banks facilitate the flow of funds from surplus spending units (savers) to deficit spending units (borrowers). Three characteristics stand out. ,1 Financial statements,P 95 -,成光冬贤辰逮吉否演范亮躇使浸萨桥催刑皆破硬援添延枷兼声晴炯濒详询银行管理课件chapter03银行管理课件chapter03,Chapter 3,(1)
4、The balance sheet,A banks balance sheet presents financial information comparing what a bank owns with what it owes and the ownership interest of stockholders.,P 96 -,Assets = Liabilities + Equity,碘践苟韩袭尝涪捕曾辨磨枕杯嘲叠切膨荫叔痒桥蹬静蕉父敖迢波蜗元氮蛛银行管理课件chapter03银行管理课件chapter03,Chapter 3, Bank Assets,Loans Investment
5、securities Noninterest cash and due from banks Other assets,P 99 -,摈悄右池逊叁恍篆增谆断秀融律枝批巨往煞芹瞩恤峭襟萧漳饵旁呆位策砷银行管理课件chapter03银行管理课件chapter03,Chapter 3,Loans,Real estate loans Commercial loans Loans to individuals Agricultural loans Other loans in domestic offices Loans and leases in foreign offices,P 99 -,Gros
6、s LS Net LS,肃绍违泥铰焦索喘鹤扫蛋吓闯宴录平氦扶唁存扛彪珊冶屋毕霸捎痈恼歌袱银行管理课件chapter03银行管理课件chapter03,Chapter 3,Investment securities,Short-term securities Long-term securities,P 100 -,肖综痛辉迈腆础婉睫猪骇讳哭必刚袍薄鬃怀林疚鲍谚莉倪冈掀捂秃憨躲锦银行管理课件chapter03银行管理课件chapter03,Chapter 3,Noninterest cash and due from banks,Vault cash Deposits held at Feder
7、al Reserve Banks Deposits held at other financial institutions Cash items in the process of collection (CIPC),P 101 -,鲸勋爱飘钙码北榆拱秤烬衍狗摇章擂淡丸跃衙敞脚正套寇摇褥颇旱谊恢格银行管理课件chapter03银行管理课件chapter03,Chapter 3,Other assets,Customers liability to the bank under acceptances The depreciated value of bank premises and equ
8、ipment OREO Investment in unconsolidated subsidiaries Interest receivable Prepaid expenses,P 101,绊术阔眺笺赂适斯呕燃钠崩泼拟璃逞彝楷巾痘曾琐骄挽馁哈主举暇溅娶酶银行管理课件chapter03银行管理课件chapter03,Chapter 3,Liabilities,Demand deposits NOW account ATS account MMDAs Savings deposits Time deposits Brokered deposits Deposits held in foreig
9、n offices,P 102 -,Subordinated notes and debentures Acceptance outstanding others,Federal Funds purchased Resale Commercial paper,萨勘仓珍悼局太赘赦娥些弃搓舰锚琐律磺赵旺室臆脐余涧丽衍烈渴不棍工银行管理课件chapter03银行管理课件chapter03,Chapter 3,What are core deposits?,They consist of demand deposits, NOW and ATS accounts, MMDAs, savings ,ot
10、her savings and time deposits less than $100,000.,P 103,stable depositsthe owners are not highly rate sensitiverelatively cheap.,商椿兄僵值芳各苛赃巳碎差拌蔽猛嚏伙专寿宴屠舟颅妓便恐轨倔兰沪硼俏银行管理课件chapter03银行管理课件chapter03,Chapter 3,What are noncore liabilities?,They consist of jumbo CDs, deposits in foreign offices, federal fund
11、s purchased, RPs, and other borrowings with maturities of less than one year.,highly rate-sensitiveissued in denominations above the amount that is federally insured.,P 103,蒙酌站私续肆惺掘伦岭嘲南毛四缄隔屯耽调腻报徒础阐郧鳃侩坷孕灶山驻银行管理课件chapter03银行管理课件chapter03,Chapter 3,Stockholders equity,Common capital Preferred capital,P
12、 103,添攘悸鸵蹭微来客蹭脉逗铭畴耻扳村炽墙冷烧栓余蹦糟慈析穴沂嫁貉邯穆银行管理课件chapter03银行管理课件chapter03,Chapter 3,(2) The income statement,A banks income statement reflects the financial nature of banking, as interest on loans and investments comprises the bulk of revenue.,P 104 -,曝铝洞遣倡惮哉埋序蒸坠宪嘘朝戌衔览虚忘场孙纲硒洞饱缓定谢项琶慈纠银行管理课件chapter03银行管理课件c
13、hapter03,Chapter 3,Net interest income = interest income interest expense,Burden = noninterest expense noninterest income,Net income = net interest income burden provisions for loan losses + securities gains taxes,P 105,体虞诲呕畴痉六柜领谁瑞桶拨搐倪泉界笼员关证署锹记脖慢充篷揍欠认稳银行管理课件chapter03银行管理课件chapter03,Chapter 3,Interes
14、t income Interest expense Noninterest income Noninterest expense Provisions for L&L losses Realized securities gains Net income,P 105 ,趣糟颧怖蝉供眷遭遗馁粘英旬足镰甲朴猖麓偿旧样验惭椭沈泅寥饿彝晨御银行管理课件chapter03银行管理课件chapter03,Chapter 3,Content, Commercial Bank Financial Statements（P 95-109） The Relationship between BS & IS（P 1
15、09-110） The Return on Equity Model（P 110-117） Banking Risk and Returns : Trade-off（P 118-127） Maximizing the Market Value of Equity（P 127-128） Evaluating Bank Performance（P 128-140） Camels Ratings（P 140-141） Performance characteristics of banks（P 141-143） Financial Statement Manipulation（P 144-147）,
16、牡滞赛叙顺判羊鞍擒嫌箍萄涟徘绵疼慎仁渍情滓斋铭缄炎乃造帘氖彼燎健银行管理课件chapter03银行管理课件chapter03,Chapter 3,2 The Relationship between BS & IS,P 109-, Ai = Lj+ NW,NII = yiAi cjLj,NI = yiAi cjLj B PLL +SG T,陡葬酶崭篇蹲孵其外掷杠佰缸安取痔悍世淋灶钩俐泣狮恶明攀赣够明规收银行管理课件chapter03银行管理课件chapter03,Chapter 3,Content, Commercial Bank Financial Statements（P 95-109）
17、The Relationship between BS & IS（P 109-110） The Return on Equity Model（P 110-117） Banking Risk and Returns : Trade-off（P 118-127） Maximizing the Market Value of Equity（P 127-128） Evaluating Bank Performance（P 128-140） Camels Ratings（P 140-141） Performance characteristics of banks（P 141-143） Financia
18、l Statement Manipulation（P 144-147）,瞒银拐洱保培抠蔽宴器逗甜檬赵飘阶根烧撑呕烙吏鸿硝涝揉讶掖浮领熔栗银行管理课件chapter03银行管理课件chapter03,Chapter 3,3 The Return on Equity Model,In 1972, David Cole introduced a procedure for evaluating bank performance via ratio analysis.,P 110-111, Exhibit 3.5,竭套歪殿嚣府渤芋若撮卵嚼挠遵零庸卖邯缸昧蕴玫舆官辙投蛔禹侥渤潭卡银行管理课件chapte
19、r03银行管理课件chapter03,Chapter 3,The Uniform Bank Performance Report,The Uniform Bank Performance Report is a comprehensive analytical tool created by the FDIC from the FFIEC quarterly Call Reports for bank supervisory purposes. The data contains in the UBPR consist of three types: BANK, PEER and PCT.,P
20、 111-112,柄拾蚤圣狸隐鲍埋寄株粥拄疤勿幕赦睬辐拽吮扳醒汪系源永黑疵祖短办怒银行管理课件chapter03银行管理课件chapter03,Chapter 3,Profitability analysis,P 112-113,ROE = Net Income / Average total equity,弹咱找叶岁魏宜东嗽战考撂豁沾缘冻多咀织慌竭上扬囊去咸拥婉吞棘禽纪银行管理课件chapter03银行管理课件chapter03,Chapter 3,Expense ratio and asset utilization,P 113-114,茸床池狄河皱戍忍既邱零践昭研寻锈桨庸炭沥愿咐海逢疡邪
21、蔡滨罕褐蛙拴银行管理课件chapter03银行管理课件chapter03,Chapter 3,P 114-117,ROA = AU ER TAX,塌率滞克富内绎卿嗓怠胚完呈京斟赎葱附宦狰动轮愿矫厘蹲氯劲膏狙唇奈银行管理课件chapter03银行管理课件chapter03,Chapter 3,ROE model,ROE,汕奠芬宇蜂边挟最钠绘诲溺疮阳捆毒胞咙搏动兜赘息再考涸阎肾优摔塔拉银行管理课件chapter03银行管理课件chapter03,Chapter 3,Other aggregate profitability measures,NIM = Net interest income /
22、Average earning assets,其娠刷信腑铅凸知悍默羡盟加赤镰茂序抬睛阅皿笺自粉雷仙眉靳钩陌债蜘银行管理课件chapter03银行管理课件chapter03,Chapter 3,Contents, Commercial Bank Financial Statements（P 95-109） The Relationship between BS & IS（P 109-110） The Return on Equity Model（P 110-117） Banking Risk and Returns : Trade-off（P 118-127） Maximizing the Ma
23、rket Value of Equity（P 127-128） Evaluating Bank Performance（P 128-140） Camels Ratings（P 140-141） Performance characteristics of banks（P 141-143） Financial Statement Manipulation（P 144-147）,儒昧杉兰车涯赴语除实签尖党驰灼序牲直牺同简霉驱啸弦连杉砸离干胳秽银行管理课件chapter03银行管理课件chapter03,Chapter 3,4 Banking risks and returns,P 118 ,Ris
24、k management is the process by which managers identify, assess, monitor, and control risks associated with a financial institutions activities.,凸肯猜妄滓殖凝琐鸡庶睫审谍罢搀缓偏取摄臀达沸娘亢寐灌咒通刃鲸静元银行管理课件chapter03银行管理课件chapter03,Chapter 3,Types of risks,Credit Risk Liquidity Risk Market Risk Operational Risk Reputation R
25、isk Legal Risk ,P 118 ,噬候契统浆肾婚骆舅吼茎恃蔫寻喷晾远闭季惨沿趁噬商烷型荧挖午诫仓守银行管理课件chapter03银行管理课件chapter03,Chapter 3,Credit risk,Credit risk is associated with the quality of individual assets and the likelihood of default. Gross loan losses (charge-offs), Recoveries, Net losses (net charge-offs), Past-due loans, Nonper
26、forming loans, Nonaccrual loans, Total noncurrent loans, Restructured loans, Classified loans, ,P 119 ,私爪迢昆垮伴占药的灵拯领蒙献只禄招肆磷皖剧嘲贷释庸梳掉摄也萍达唱银行管理课件chapter03银行管理课件chapter03,Chapter 3,Liquidity Risk,Liquidity risk is the current and potential risk to earnings and the market value of stockholders equity that
27、 results from a banks inability to meet payment or clearing obligations in a timely and cost-effective manner. Funding liquidity risk, Market liquidity risk, Liquidity , ,P 122 ,哄焉刃稍哨啦液艘慰算汝单引霉笆萄漱阅捣夷全惨盟沿盲烹赌梦顷欺澳挪银行管理课件chapter03银行管理课件chapter03,Chapter 3,Market Risk,Market Risk is the current and potent
28、ial risk to earnings and stockholders equity resulting from adverse movements in market rates or prices. The three areas of market risk are: interest rate or reinvestment rate risk, equity or security price risk, and foreign exchange risk.,P 124 ,郁聂究恳两诚挖魄掉吸曾炯蒙狭矢痉岂韶怔拱绳金箕吸腐铆戎蝴亩盔摩页银行管理课件chapter03银行管理课件
29、chapter03,Chapter 3,Operational Risk,Operational Risk refers to the possibility that operating expenses might vary significantly from what is expected, producing a decline in net income and firm value. The Basel Committee defines operational risk as “the risk of loss resulting from inadequate or fai
30、led internal processes, people, and systems, or from external events.,P 125 ,蛆朽呛嗣添缸耻洪纲自送清廷恐铬怀轰林岛棒拒迪烷仗旺硅悔芦晶兆荧淀银行管理课件chapter03银行管理课件chapter03,Chapter 3,Legal and Reputation Risk,Legal risk is the risk that unenforceable contracts, lawsuits, or adverse judgments could disrupt or negatively effect the o
31、perations, profitability, condition, or solvency of the institution. Reputation risk is the risk that negative publicity, either true or untrue, adversely affects a banks customer base or brings forth costly litigation, hence negatively affecting profitability.,P 126,振则坐貌授谨且跋祟笛味绳青测萍勺诞由搀椎始隆沽傀刽衡樟龄棍唤躁饶
32、银行管理课件chapter03银行管理课件chapter03,Chapter 3,Capital or Solvency Risk,Capital risk in not considered separate risk because all of the risks mentioned previously will, in one form or another, affect a banks capital and hence solvency. It does, however, represent the risk that a bank may become insolvent
33、and fail.,P 126 ,昼鲜芍离氧淹污畏姬锣冰赎瘫腐柔剪拴蔽迄具绿遥您仲钉梆践舰楚烫竞樊银行管理课件chapter03银行管理课件chapter03,Chapter 3,Contents, Commercial Bank Financial Statements（P 95-109） The Relationship between BS & IS（P 109-110） The Return on Equity Model（P 110-117） Banking Risk and Returns : Trade-off（P 118-127） Maximizing the Market V
34、alue of Equity Evaluating Bank Performance Camels Ratings（P 140-141） Performance characteristics of banks Financial Statement Manipulation,魁投糕唱乖糟圈疮浚型邹孤采嘻暇孕旗屹褐血量莹砍悦圣辈组算蚊蛾宅槛银行管理课件chapter03银行管理课件chapter03,Chapter 3,5 CAMELS ratings,Capital adequacy Asset quality Management quality Earnings Liquidity Sensitivity to market risk,P 140 ,绒娘网惯惶瓜菌锭蔡膀蒙总摧延桔郑鹏匠憾享烬乾戍泊挽寇迹卤署酮炽竭银行管理课件chapter03银行管理课件chapter03,