文档介绍：Bank Management Week 2 Analyzing Bank Performance
School of Business
Central South University
1
Analyzing Bank Performance - Using the UBPR (The Uniform Bank Performance Report, 统一银行业务报告)
Sheet
Statement
between Balance Sheet and e Statement
-Return on Equity Model
Risks and Returns
Ratings
Characteristics of Different-sized Banks
Statement Manipulation
2
From 1985 to 1990, 1,mercial banks failed throughout the USA, a rate of just over 169 bank failure each year.
The recent trend had been quite favorable as only 55 banks failed from 1995 to 2004, or over 5 per year.
3
4
Questions:
Can an objective observer identify problem institutions before they fail?
Is it possible to distinguish between strong and weak banks on the basis of reported earnings and balance sheet figures?
How should risk be measured?
How can the trade-off between risk and profitability be evaluated?
5
2. Balance Sheet (资产负债表)
It presents financial paring what a bank owns with what it owes and the ownership interest of stockholders.
Assets = Liabilities + Equity
资产=负债+股东权益
Balance sheet figures are calculated at a particular point in time and thus represent stock values.
6
Balance Sheet (assets): PNC munity National Bank
7
Bank Assets
Cash and due from banks
Vault cash (库存现金), deposits held at the Fed and other financial institutions, and cash items in the process of collection.
Loans
The major asset, generate the greatest amount of e, exhibit the highest default risk and some are relatively illiquid.
Investment Securities
Securities held to earn interest and help meet liquidity needs.
Other assets
Bank premises and equipment, other real estate owned, and customers' liability to the bank under acceptances(客户向银行承兑的债务)
8
China Big Four Banks (12/31/2002) . All US Banks (12/31/2002)
Asset (%)
Liabilities(%)
CN
US
CN
US
Loans
Depos