商業(yè)銀行管理Chap4 中文

12Chapter4銀行及其主要競(jìng)爭(zhēng)者的財(cái)務(wù)報(bào)表3

TheFinancialStatementsofaBank

銀行的財(cái)務(wù)報(bào)表

§1.TheBalanceSheetofaBank銀行的資產(chǎn)負(fù)債表1、BankAssets資產(chǎn)2、BankLiabilities負(fù)債3、CapitalAccounts資本賬戶4、Off-Balance-SheetItems表外項(xiàng)目§2.BankIncomeStatement銀行的利潤(rùn)表§1.TheBalanceSheetofaBankShowingitsAssets,LiabilitiesandNetWorth表示資產(chǎn)、負(fù)債和凈值C+S+L+MA=D+NDB+ECC=CashAssets現(xiàn)金資產(chǎn)S=SecurityHoldings持有證券L=Loans貸款和租賃MA=MiscellaneousAssets其他資產(chǎn)D=Deposits存款NDB=NondepositBorrowings借款EC=CapitalAccounts資本賬戶51、BankAssets銀行的資產(chǎn)CashAssets

現(xiàn)金資產(chǎn)SecurityHoldings

持有的證券LoanAccounts

貸款賬戶MiscellaneousAssets

其他資產(chǎn)6CashAssets現(xiàn)金資產(chǎn)VaultCash庫(kù)存現(xiàn)金DepositswithOtherBanks同業(yè)存款CashItemsinProcessofCollection在途資金ReserveAccountwiththeFederalReserve在美聯(lián)儲(chǔ)的準(zhǔn)備金存款SometimesCalledPrimaryReserves被稱為第一準(zhǔn)備MostLiquidity流動(dòng)性最強(qiáng)Littleornointerestincomeforthebank很少或者沒(méi)有利息收入7SecurityHoldings持有的證券MoneyMarketSecurities–SecondaryReserves貨幣市場(chǎng)證券—第二準(zhǔn)備InvestmentSecurities投資證券TaxableSecurities,NontaxableSecurities納稅證券，非納稅證券ValuedatoriginalcostorMarketValue(whicheverislower)以原始成本或市場(chǎng)價(jià)格（較低者）來(lái)確定價(jià)值TradingAccountSecurities交易賬戶證券HeldforResaleOnly為了再次出售而持有ValuedatMarketValue以市場(chǎng)價(jià)值來(lái)確定價(jià)值8LoanAccounts貸款賬戶GrossLoans–SumofAllLoans貸款總額AllowanceforPossibleLoanLosses(ALL)貸款損失準(zhǔn)備Contra-assetAccount從貸款總額中扣減ForPotentialFutureLoanLosses用于未來(lái)潛在的貸款損失Representaccumulativereserves代表累積的儲(chǔ)備Provisionforloanlosses(PLL)貸款損失預(yù)提Specificandgeneralreserves特種準(zhǔn)備和一般準(zhǔn)備Unearneddiscount未實(shí)現(xiàn)貼現(xiàn)息NonperformingLoans逾期貸款9ALLandPLL——ExampleHoldALL$100million持有1億ALLAnnualPLL$1million每年提取1百萬(wàn)PLLALL=$101millionActualcharge-offsofworthlessloans=$500000實(shí)際注銷的貸款損失NetALL=$100.5millionALL凈值Recoveries=$1.5million貸款收回EndingALL=$102million最終的ALL10我國(guó)的貸款損失準(zhǔn)備包括一般準(zhǔn)備、專項(xiàng)準(zhǔn)備和特種準(zhǔn)備一般準(zhǔn)備是根據(jù)全部貸款余額的一定比例計(jì)提的、用于彌補(bǔ)尚未識(shí)別的可能性損失的準(zhǔn)備；應(yīng)按季計(jì)提取，年末余額應(yīng)不低于年末貸款余額的１％專項(xiàng)準(zhǔn)備是指根據(jù)《貸款風(fēng)險(xiǎn)分類指導(dǎo)原則》，對(duì)貸款進(jìn)行風(fēng)險(xiǎn)分類后，按每筆貸款損失的程度計(jì)提的用于彌補(bǔ)專項(xiàng)損失的準(zhǔn)備特種準(zhǔn)備指針對(duì)某一國(guó)家、地區(qū)、行業(yè)或某一類貸款風(fēng)險(xiǎn)計(jì)提的準(zhǔn)備11TypesofLoans貸款的類型CommercialandIndustrialLoans工商業(yè)貸款ConsumerLoans消費(fèi)者貸款RealEstateLoans房地產(chǎn)貸款FinancialInstitutionLoans金融機(jī)構(gòu)貸款ForeignLoans外國(guó)貸款A(yù)gricultureProductionLoans農(nóng)產(chǎn)品貸款SecurityLoans有價(jià)證券質(zhì)押貸款Leases租賃12MiscellaneousAssets其他資產(chǎn)FedFundsSold出售的聯(lián)邦基金SecuritiesPurchasedUnderAgreementtoResell逆回購(gòu)協(xié)議BankPremisesandEquipment銀行的建筑和設(shè)備Goodwillandotherintangibleassets商譽(yù)和其他無(wú)形資產(chǎn)OtherAssets其他資產(chǎn)132、BankLiabilities

銀行的負(fù)債DepositAccounts

存款賬戶NondepositBorrowings

借款CapitalAccounts資本賬戶14DepositAccounts

存款賬戶Noninterest-BearingDemandDeposits不計(jì)息的活期存款SavingDeposits儲(chǔ)蓄存款NOWAccounts可轉(zhuǎn)讓支付命令賬戶MoneyMarketDepositAccounts(MMDA)貨幣市場(chǎng)存款賬戶TimeDeposits定期存款15NondepositBorrowings

借款FedFundsPurchased購(gòu)入的聯(lián)邦基金SecuritiesSoldUnderAgreementtoRepurchase(RepurchaseAgreements)回購(gòu)協(xié)議下出售的證券（回購(gòu)協(xié)議）AcceptancesOutstanding未償還的承兌票據(jù)EurocurrencyBorrowings歐洲貨幣借款163、CapitalAccounts

資本賬戶CommonStock普通股PreferredStock(perpetualandlife-limited)優(yōu)先股（永久的和有償還期的）CapitalSurplus資本盈余RetainedEarnings(UndividedProfits)留存收益（未分配利潤(rùn)）ContingencyReserve應(yīng)急準(zhǔn)備SubordinatedNotesandDebentures次級(jí)票據(jù)和債券4、Off-Balance-SheetItems

表外項(xiàng)目LoanCommitments貸款承諾StandbyCreditAgreements備用信貸協(xié)議FinancialFuturesandOptionsContracts金融期貨和期權(quán)InterestRateSwaps利率互換Nominalvalue>13times(on-balance-sheet)表外業(yè)務(wù)的名義價(jià)值超過(guò)表內(nèi)業(yè)務(wù)的13倍§2.BankIncomeStatement

銀行的利潤(rùn)表TheStatementofRevenues,ExpensesandProfitsforaBank銀行的收入、費(fèi)用和利潤(rùn)的報(bào)表Netincome

=Totalrevenueitems－Totalexpenseitems收益凈額=總收入-總支出19Totalrevenueitems

總收入項(xiàng)目InterestIncome利息收入貸款利息證券投資賬戶利息收入其他利息收入

NoninterestIncome非利息收入客戶存款的服務(wù)費(fèi)用信托部門的收入交易賬戶收益和費(fèi)用其他營(yíng)業(yè)收入Totalexpenseitems

總支出項(xiàng)目InterestExpenses利息支出DepositInterestCosts存款利息成本Nondepositborrowing借款利息NoninterestExpenses非利息支出WagesandSalaries工資Dividends紅利OverheadExpenses管理費(fèi)用Provisionfo