商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)

第二章商業(yè)銀行經(jīng)營(yíng)評(píng)價(jià)對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)金融學(xué)院何自云

商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第1頁(yè)!第二章商業(yè)銀行經(jīng)營(yíng)評(píng)價(jià)BalanceSheetIneStatementRelationshipbetweenBalanceSheetandIneStatementReturnonEquityModel股份制商業(yè)銀行風(fēng)險(xiǎn)評(píng)級(jí)體系(XX年2月22日)PerformanceCharacteristicsofDifferent-sizedBanks商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第2頁(yè)!BalanceSheetItisastatementoffinancialpositionlistingassetsowned,liabilitiesowed,andowner’sequityasofaspecificdate.Assets=Liabilities+Equity.Balancesheetfiguresarecalculatedataparticularpointintimeandthusrepresentstockvalues.商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第3頁(yè)!ChinaBigFourBanks(12/31/XX)v.s.

AllUSBanks(12/31/2002)Asset(%)Liabilities(%)CNUSCNUSLoans60.261.4Deposits81.465.8Investments6.623.1Borrowings14.927.2Cash24.89.1Other8.47.4Capital3.87.1Total100100Total100100商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第4頁(yè)!BankAssets:LoansLoansarethemajorassetinmostbanks’portfoliosandgeneratethegreatestamountofinebeforeexpensesandtaxes.Theyalsoexhibitthehighestdefaultriskandarerelativelyilliquid.商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第5頁(yè)!PNCandCNB:Loanportfolio(2000)PNCCNBRealestate37.037.0Commercial28.819.4Individuals5.64.3Agricultural0.00Domesticother7.34.7International0.50Unearnedine-0.20Lossallowance-1.0-0.5Total78.064.9商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第6頁(yè)!BankAssets:InvestmentsecuritiesShort-terminvestmentsInterest-bearingbankbalances(depositsduefromotherbanks)federalfundssoldsecuritiespurchasedunderagreementtoresell(RPs)TreasurybillsmunicipaltaxwarrantsLong-terminvestment:notesandbondsTreasurysecuritiesObligationsoffederalagenciesMortgage-backed,foreign,andcorporate商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第7頁(yè)!BankAssets:OtherassetsOtherassetsareresidualassetsofrelativelysmallmagnitudessuchasbankersacceptancespremisesandequipmentotherrealestateownedandothersmalleramounts商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第8頁(yè)!Bankliabilities:DepositsDemanddepositstransactionsaccountsthatpaynointerestNegotiableordersofwithdrawal(NOWs)andautomatictransfersfromsavings(ATS)accountspayinterestsetbyeachbankwithoutfederalrestrictionsMoneymarketdepositaccounts(MMDAs)paymarketrates,butacustomerislimitedtonomorethansixchecksorautomatictransferseachmonth商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第9頁(yè)!CoredopositsCoredepositsarestabledepositsthatarenothighlyinterestrate-sensitive.Coredepositsaremoresensitivetothefeescharged,servicesrendered,andlocationofthebank.Coredepositsinclude:demanddeposits,NOWaccounts,MMDAs,andsmalltimedeposits.商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第10頁(yè)!Capital:

SubordinatednotesanddebenturesNotesandbondswithmaturitiesinexcessofoneyear.Long-termuninsureddebt.Mostmeetrequirementsasbankcapitalforregulatorypurposes.Unlikedeposits,thedebtisnotfederallyinsuredandclaimsofbondholdersaresubordinatedtoclaimsofdepositors.商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第11頁(yè)!IneStatementItisafinancialstatementshowingasummaryofafirm’sfinancialoperationsforaspecificperiod,includingnetprofitorlossfortheperiodinquestion.Abank’sinestatementreflectsthefinancialnatureofbanking,asinterestonloansandinvestmentsprisesthebulkofrevenue.Netinterestinemadeupapproximately77percentofnetrevenueatabankin1981,butonlyabout58percentoftotalnetrevenueattheendof2001.商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第12頁(yè)!Interestine…thesumofinterestandfeesearnedonallofabank'sassets.…

Interestineincludesinterestfrom:LoansDepositsheldatotherinstitutionsMunicipalandtaxablesecuritiesInvestmentandtradingaccountsecurities商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第13頁(yè)!NoninterestineTrustorfiduciaryinereflectswhatabankearnsfromoperatingatrustdepartmentFeesanddepositservicechargesreflectchargesoncheckingaccountactivity,safe-depositboxes,andmanyothertransactions.TradingrevenuesreflectmissionsandprofitsorgainsfromoperatingatradingaccountOtherforeigntransactionsOthernoninterestine商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第14頁(yè)!Loan-lossprovisions(PLL)Representmanagement'sestimateofpotentiallostrevenuefrombadloans.Itissubtractedfromnetinterestineinrecognitionthatsomeofthereportedinterestineoverstateswhatwillactuallybereceivedwhensomeoftheloansgointodefault.Charge-offsindicateloansthatabankformallyrecognizesasuncollectableandcharges-offagainstthelossreserve.商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第15頁(yè)!Inestatement:PNC&CNB,2000+ Interestine(II) 72%&92%- Interestexpense(IE) 38%&27%= NetinterestIne(NII)+ Noninterestine(OI) 27%&8%- Noninterestexpense(OE) 35%&46%- Loan-lossprovisions(PLL) 2.1%&1.7%= Operatinginebeforesecuritiestransactionsandtaxes +(-) Realizedgainsorlosses 0.3%&0%= Pretaxnetoperatingine- Taxes 8.5%&8.6%= Netine 16.3%&16.0%商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第16頁(yè)!RelationshipbetweenbalancesheetandinestatementThepositionofassetsandliabilitiesandtherelationshipsbetweendifferentinterestratesdeterminenetinterestine.Themixofdepositsbetweenconsumerandmercialcustomersaffectstheservicesprovidedandthusthemagnitudeofnoninterestineandnoninterestexpense.Theownershipofnonbanksubsidiariesincreasesfeeinebutoftenraisesnoninterestexpense.商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第17頁(yè)!Returnonequity(ROE=NI/TE)

…thebasicmeasureofstockholders’returnsROEisposedoftwoparts:ReturnonAssets(ROA=NI/TA)representsthereturnstotheassetsthebankhasinvestedin.EquityMultiplier(EM=TA/TE)thedegreeoffinancialleverageemployedbythebank.商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第18頁(yè)!INCOMEReturntotheBankROA=NI/TAEXPENSESRateComposition(mix)VolumeInterestOverheadProv.forLLTaxesFeesandServChargeTrustOtherRateComposition(mix)VolumeInterestNonInterestSalariesandBenefitsOccupancyOtherBankPerformanceModelReturnsto

ShareholdersROE=NI/TEDegreeofLeverageEM=1/(TA/TE)商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第19頁(yè)!Expenseratio(ER=Exp/TA)

…theabilitytocontrolexpenses.Interestexpense/TACostperliability(rate)Int.exp.liab.(j)/$amt.liab.(j)Compositionofliabilities$amt.ofliab.(j)/TAVolumeofdebtandequityNon-interestexpenses/TASalariesandemployeebenefits/TAOccupancyexpenses/TAOtheroperatingexpense/TAProvisionsforloanlosses/TATaxes/TA商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第20頁(yè)!Financialratios…PNC,2000ROE:NetIne/AverageTotalequity18.9%ROA:NetIne/AvgTA1.5%AU:TotalRevenue/AvgTA9.2%ER:Totalexpenses(lessTaxes)/AvgTA7.0%Memo:PM:NetIne/TotalRevenue16.2%EM:Avg.TA/Avg,TotalEquity12.6xEB:EarningAssets/AvgTA87.0%NIM:Netinterestmargin3.6%Spread3.1%EfficiencyRatio57.2%Burden/Avg.TotalAssets0.7%NonInterestIne/Noninterestexp.78.3%商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第21頁(yè)!資本（Capital）C:signalstheabilitytomaintaincapitalmensuratewiththenatureandextentofalltypesofriskandtheabilityofmanagementtoidentify,measure,monitor,andcontroltheserisks.商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第22頁(yè)!資產(chǎn)（Asset）A:reflectstheamountofexistingcreditriskassociatedwiththeloanandinvestmentportfolioaswellasoffbalancesheetactivities.商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第23頁(yè)!資產(chǎn)（Asset）：續(xù)定性因素（40分）不良資產(chǎn)變動(dòng)趨勢(shì)及其影響（5分）貸款行業(yè)集中度及其影響（5分）信貸風(fēng)險(xiǎn)管理的程序、制度及其有效性（10分）貸款風(fēng)險(xiǎn)分類制度的健全性和有效性（10分）保證貸款和抵（質(zhì)）押貸款及其管理狀況（5分）非信貸資產(chǎn)風(fēng)險(xiǎn)管理狀況（5分）商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第24頁(yè)!管理（Management）銀行公司治理狀況，公司治理的合理性和有效性（50分）基本結(jié)構(gòu)（10分）：三會(huì)、獨(dú)立董事、外部監(jiān)事決策機(jī)制（10分）：股東、董事會(huì)執(zhí)行機(jī)制（10分）：高管素質(zhì)、團(tuán)隊(duì)精神監(jiān)督機(jī)制（10分）：獨(dú)立董事、監(jiān)事激勵(lì)約束機(jī)制及問(wèn)責(zé)（10分）：掛鉤內(nèi)部控制狀況（50分）內(nèi)部控制環(huán)境與內(nèi)部控制文化（10分）風(fēng)險(xiǎn)識(shí)別與評(píng)估（10分）控制行為與職責(zé)分工（10分）信息交流與溝通（10分）監(jiān)督與糾正（10分）商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第25頁(yè)!盈利（Earnings）定量指標(biāo)（60分）資產(chǎn)利潤(rùn)率（15分）：1%資本利潤(rùn)率（15分）：20%利息回收率（15分）：95%資產(chǎn)費(fèi)用率（15分）：0.75%以下，2%為0定性因素（40分）銀行的成本費(fèi)用和收入狀況以及盈利水平和趨勢(shì)（15分）銀行盈利的質(zhì)量，以及銀行盈利對(duì)業(yè)務(wù)發(fā)展與資產(chǎn)損失準(zhǔn)備提取的影響（15分）財(cái)務(wù)預(yù)決算體系，財(cái)務(wù)管理的健全性和有效性（10分）商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第26頁(yè)!流動(dòng)性（Liquidity）定量指標(biāo)（60分）流動(dòng)性比率（20分）：35%人民幣超額準(zhǔn)備金比率（10分）：5%外幣備付金率（5分）：5%本外幣合并存貸款比例（10分）：65%以下外幣存貸款比例（5分）：70%以下凈拆借資金比率（10分）：-4%以下定性因素（40分）資金來(lái)源的構(gòu)成、變化趨勢(shì)和穩(wěn)定性（5分）資產(chǎn)負(fù)債管理政策和資金的調(diào)配情況（5分）銀行對(duì)流動(dòng)性的管理情況（20分）：專門(mén)管理部門(mén)、需求預(yù)測(cè)、管理政策、日常管理銀行以主動(dòng)負(fù)債形式滿足流動(dòng)性需求的能力（5分）管理層有效識(shí)別、監(jiān)測(cè)、和調(diào)控銀行頭寸的能力（5分）商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第27頁(yè)!敏感性（Sensitivity）包括利率風(fēng)險(xiǎn)、外匯風(fēng)險(xiǎn)、股本風(fēng)險(xiǎn)和商品風(fēng)險(xiǎn)。金融機(jī)構(gòu)盈利性或資產(chǎn)價(jià)值對(duì)利率、匯率、商品價(jià)格或產(chǎn)權(quán)價(jià)反向變動(dòng)的敏感程度；銀行董事會(huì)和高級(jí)管理層識(shí)別、衡量、監(jiān)督和控制市場(chǎng)風(fēng)險(xiǎn)敞口的能力；源自非交易性頭寸利率風(fēng)險(xiǎn)敞口的性質(zhì)和復(fù)雜程度；源自交易性和境外業(yè)務(wù)市場(chǎng)風(fēng)險(xiǎn)敞口的性質(zhì)和復(fù)雜程度。根據(jù)我國(guó)銀行業(yè)現(xiàn)狀，暫不對(duì)市場(chǎng)風(fēng)險(xiǎn)進(jìn)行評(píng)級(jí)，但可以考察銀行資產(chǎn)價(jià)值與盈利水平受利率政策與外匯價(jià)格變化的影響，作為評(píng)價(jià)盈利性和資產(chǎn)質(zhì)量的參考。商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第28頁(yè)!Equitycapitalratio商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第29頁(yè)!Tier1risk-basedcapitalratio商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第30頁(yè)!Netinterestmargin商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第31頁(yè)!Costoffundingearningassets商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第32頁(yè)!Efficiencyratio商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第33頁(yè)!Noninterestexpensetoearning

assets商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第34頁(yè)!USBanks:ROA(2002)商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第35頁(yè)!US&ChineseBanks:ROA(2002)商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第36頁(yè)!PNCBank(12/31/2000,TA:63bn)v.s.

CommunityNationalBank(12/31/00,TA:0.1bn)Asset(%)Liabilities(%)PNCCNBPNCCNBLoans78.064.9Deposits72.891.7Investments8.725.6Borrowings18.91.0Cash5.65.7Other7.73.9Capital8.37.3Total100100Total100100商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第37頁(yè)!Loans:CategoriesRealestateloansCommercialloansLoanstoindividualsAgriculturalloansOtherloansindomesticofficesLoansandleasesinforeignofficesThreeadjustmentsLeases;Unearnedine;Lossallowance商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第38頁(yè)!BankAssets:InvestmentsecuritiesInvestmentsecuritiesareheldto

earninterest,helpmeetliquidityneedsspeculateoninterestratemovementsserveaspartofabank’sdealerfunctions.Theadministrationandtransactioncostsareextremelylow.商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第39頁(yè)!BankAssets:

NoninterestcashandduefrombanksItconsistsofvaultcash,depositsheldatFederalReserveBanksdepositsheldatotherfinancialinstitutionscashitemsintheprocessofcollectionTheseassetsareheldtomeetcustomerwithdrawalneedsmeetlegalreserverequirementsassistincheckclearingandwiretransferseffectthepurchaseandsaleofTreasurysecurities商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第40頁(yè)!BankLiabilitiesThecharacteristicsofvariousdebtinstrumentsdifferintermsofcheck-writingcapabilitiesinterestpaidmaturitywhethertheycarryFDICinsurancewhethertheycanbetradedinthesecondarymarket.商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第41頁(yè)!Bankliabilities:DepositsTwogeneraltimedepositscategoriesexist:Timedepositsinexcessof$100,000,labeledjumbocertificatesofdeposit(CDs).SmallCDs,consideredcoredepositswhichtendtobestabledepositsthataretypicallynotwithdrawnovershortperiodsoftime.DepositsheldinforeignofficesbalancesissuedbyabanksubsidiarylocatedoutsidetheU.S.商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第42頁(yè)!Borrowings(volatilefunds)Large,orvolatile,borrowingsareliabilitiesthatarehighlyrate-sensitive.Normallyissuedinuninsureddenominations.Theirabilitytoborrowissensitivetothemarketsperceptionoftheirassetquality.Volatileliabilitiesornetnon-coreliabilitiesinclude:largeCDs(over100,000)depositsinforeignofficesfederalfundspurchasedrepurchaseagreementsotherborrowingswithmaturitieslessthanoneyear商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第43頁(yè)!Capital:Stockholders'equityOwnershipinterestinthebank.CommonandpreferredstockarelistedatparSurplusaccountrepresentstheamountofproceedsreceivedbythebankinexcessofparwhenitissuedthestock.商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第44頁(yè)!TheInestatement+ Interestine(II)- Interestexpense(IE)= NetinterestIne(NII)+ Noninterestine(OI)- Noninterestexpense(OE)- Loan-lossprovisions(PLL)= Operatinginebeforesecuritiestransactionsandtaxes +(-) Realizedgainsorlosses= Pretaxnetoperatingine- Taxes = Netine =burden商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第45頁(yè)!Interestexpense….thesumofinterestpaidonallinterest-bearingliabilities….Itincludesinterestpaidtotransactionsaccounts(NOW,ATS,andMMDA)timeandsavingsdepositsshort-termnon-coreliabilitieslong-termdebtInterestinelessinterestexpenseis

netinterestine(NII)商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第46頁(yè)!NoninterestexpensePersonnelexpense:SalariesandfringebenefitspaidtobankemployeesOccupancyexpense:RentanddepreciationonequipmentandpremisesOtheroperatingexpenses:UtilitiesandDepositinsurancepremiums商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第47頁(yè)!Loan-lossprovisions(PLL)

Thereserve’smaximumsizeisdetermined

bytax.ProvisionsforloanlossesReserveforLoanLossesRecoveriesChargeoffsTaxLaw商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第48頁(yè)!Realizedsecuritiesgains(orlosses)Theyarisewhenabanksellssecuritiesfromitsinvestmentportfolioatpricesabove(orbelow)theinitialoramortizedcosttothebank.Generally,securitieschangeinvalueasinterestrateschange,butthegainsorlossesareunrealized(meaningthatthebankhasnotsoldthesecuritiestocapturethechangeinvalue).商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第49頁(yè)!Relationshipbetweenbalancesheet

andinestatementExpensesandloanlossesdirectlyeffectthebalancesheet.Thegreaterthesizeofloanportfolio,thegreaterisoperatingoverheadandPLL.Consumerloansareusuallysmallerandhencemoreexpensive(non-interest)perdollarofloans.商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第50頁(yè)!Returnonassets(ROA=NI/TA)

…canbedeposedintotwoparts:

Assetutilization(AU)→inegeneration

Expenseratio(ER)→expensecontrolROA = AU－ER

=(TR/TA)－(TE/TA)TR =totalrevenueortotaloperatingine

=Int.inc.+non-int.inc.+SG(L)TE =totalexpenses

=Int.exp.+non-int.exp.+PLL+Taxes商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第51頁(yè)!Assetutilization(AU=TR/TA):

…theabilitytogenerateine.InterestIne/TAAssetyields(rate)Interestineasset(i)/$amountofasset(i)Compositionofassets(mix)$amountasset(i)/TAVolumeofEarningAssetsEarningassets/TANoninterestine/TAFeesandServiceChargesSecuritiesGains(Losses)Otherine商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第52頁(yè)!OtheraggregateprofitabilitymeasuresNetinterestmarginNIM=NII/earningassets(EA)SpreadSpread=(intinc/EA)-(intexp/intbear.Liab.)EarningsbaseEB=EA/TABurden/TA(Noninterestexp.-Noninterestine)/TAEfficiencyratioNonint.Exp./(Netint.Inc.+Nonint.Inc.)商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第53頁(yè)!股份制商業(yè)銀行風(fēng)險(xiǎn)評(píng)級(jí)體系駱駝氏體系CAMELS資本（Capital） 20%資產(chǎn)（Asset） 20%管理（Management） 25%盈利（Earnings） 20%流動(dòng)性（Liquidity） 15%敏感性（Sensitivity） 0%商業(yè)銀行的經(jīng)營(yíng)評(píng)價(jià)分析(英文版)共69頁(yè)，您現(xiàn)在瀏覽的是第5