商业银行经营与管理Chap4 [中文].ppt

* * Chapter 4 The Financial Statements of a Bank银行的财务报表 The purpose of this chapter is to acquaint the reader with the content, structure and purpose of bank financial statements and to help bank managers understand how information from bank financial statements can be used as tools to reveal how well their banks are performing.本章的目的是使读者了解银行财务报表的内容、结构和目的，帮助银行经理了解财务报表中的信息应当怎样作为一种显示银行经营状况的工具。 * The Financial Statements of a Bank银行的财务报表 §1. The Balance Sheet of a Bank银行的资产负债表 1、Bank Assets资产 2、Bank Liabilities负债 3、Capital Accounts资本账户 4、Off-Balance-Sheet Items表外项目 §2. Bank Income Statement银行的利润表 §1. The Balance Sheet of a Bank Showing its Assets, Liabilities and Net Worth 表示资产、负债和净值 C + S + L + MA = D + NDB + EC C = Cash Assets现金资产 S = Security Holdings 持有证券 L = Loans 贷款 MA = Miscellaneous Assets 其他资产 D = Deposits存款 NDB = Nondeposit Borrowings借款 EC = Capital Accounts 资本账户 * 1、Bank Assets银行的资产 Cash Assets 现金资产 Security Holdings 持有的证券 Loan Accounts 贷款账户 Miscellaneous Assets 其他资产 * Cash Assets现金资产 Vault Cash库存现金 Deposits with Other Banks同业存款 Cash Items in Process of Collection在途资金 Reserve Account with the Federal Reserve在美联储的准备金存款 Sometimes Called Primary Reserves 被称为第一准备 Most Liquidity流动性最强 Little or no interest income for the bank很少或者没有利息收入 * Security Holdings持有的证券 Money Market Securities – Secondary Reserves 货币市场证券—第二准备 Investment Securities投资证券 Taxable Securities, Nontaxable Securities纳税证券，非纳税证券 Valued at original cost or Market Value (whichever is lower)以原始成本或市场价格（较低者）来确定价值 Trading Account Securities交易账户证券 Held for Resale Only 为了再次出售而持有 Valued at Market Value以市场价值来确定价值 * Loan Accounts贷款账户 Gross Loans – Sum of All Loans贷款总额 Allowance for Possible Loan Losses (ALL)贷款损失准备 Contra-asset Account 从贷款总额中扣减 For Potential Future Loan Losses用于未来潜在的贷款损失 Represent accumulative reserves代表累积的储备 Provision for loan losses (PLL) 贷款损失预提 Specific and general reserves特种准备和一般准备 Unearned discount 未实现贴现息 Nonperforming Loans 逾期贷款 * ALL and PLL——Example Hold ALL $100 million持有1亿ALL