Chapter5 商业银行(精选)
金融学第五章商业银行PPT课件
❖2、关注类贷款：贷款损失概率不会超过5% ❖销售收入下降，利润下降， ❖未按规定用途使用贷款， ❖贷款项目出现工期延误等重大的不利于贷款
偿还的调整， ❖抵押品价值下降， ❖不积极和银行合作
❖3、次级贷款：贷款损失概率30%—50%
❖借款人还款能力出现明显问题，依靠正常经 营收入无法保证偿还本息，需要靠处分资产 或者再融资来付款。
❖接着又设立广州分行，深圳 分行，已经没能募集到存款
商业银行经营原则
❖最后海发行只能倒闭， 又工行接管。
❖工行支付全部债务。
商业银行经营原则
❖3、盈利性
❖第三季度上市公司业绩 公布，银行尽管利润增 速放缓，但依然是最赚 钱的公司。
商业银行的负债业务
❖商业银行的负债主要有： 存款：被动负债 借款：主动负债
美国国会大厦
人民大会堂
三、借款业务
❖中央银行借款 ❖同业借款 ❖发行资本债券 ❖国际金融市场借款
❖向中央银行借款： ❖①再贴现 ❖②再贷款
二、同业借款
❖1、银行同业拆借 ❖2、转抵押借款 ❖3、转贴现借款 ❖4、回购协议
银行间同业拆借市场
❖资金多余者向资金不足者贷出款项 ，称为资金拆出
一、自有资本
❖商业银行资本是指银行股东为赚取利润而 投入银行的货币或保留在银行的收益。
❖1、营业功能：购置房屋等固定资产需要 ❖2、保护功能：亏损之后偿还存款人 ❖3、管理功能：央行规定资本金比率控制
银行
一、自有资本 ❖股本 ❖资本盈余 ❖公积金 ❖风险准备金
二、存款业务
❖存款是银行最主要的资金来 源，也是银行最传统的业务。
1、都是赚取手续费 2、都是接受客户委托 3、所有的表内业务都属 于中间业务
商业银行Chapter-5-homework1
商业银行Chapter-5-homework1Chapter 5Multiple Choice Questions1. The noncash expense item on a bank's Report of Income designed to shelter a bank'scurrent earnings from taxes and to help prepare for bad loans is called:DA) Short-term debt interestB) Noninterest expenseC) Provision for taxesD) Provision for possible loan lossesE) None of the above.2．Banks depend heavily upon borrowed funds supplied by customers with little owners' capital invested. This means that banks make heavy use of: AA) Financial leverageB) Capital restructuringC) Operating LeverageD) Margin borrowingE) None of the above.3. Large U.S. banks must use which of the methods listed below to determine theirprovision for loan loss expense? CA) Experience methodB) Reserve methodC) Specific charge-off methodD) Historical cost methodE) None of the above.4. A bank's temporary lending of excess reserves to otherbanks is labeled on thebalance sheet as: BA) Fed Funds PurchasedB) Fed Funds SoldC) Money Market DepositsD) Securities Purchased for ResaleE) None of the above5. A bank sells shares of its common stock with a par value of $100 for $200 in themarket. Which two accounts on the bank's balance sheet are going to be affected?DA) Retained earnings and capital surplus accountsB) Subordinated notes and debentures and commons stock outstanding accountsC) Retained earnings and common stock outstanding accountsD) Common stock outstanding and capital surplus accountsE) Only the common stock outstanding account is affected6. A bank which starts with ALL of $1.48 million at the beginning of the year, chargesoff worthless loans of $.94 million during the year, recovers $.12 million on loans previously charged off and charges current income for a $1.02 million provision for loan losses will have an ALL at the end of the year of: BA) $.66 millionB) $3.32 millionC) $1.68 millionD) $1.28 millionE) The same amount as at the beginning of the year7. A bank that has total interest income of $67 million and total noninterest income of$14. million. This bank has total interest expenses of $35 million and totalnoninterest expenses (excluding PLL) of $28 million. Its provision for loan losses is $6 million and its taxes are $5. What is this bank's net income? AA) $7B) -$14C) $18D) $32E) None of the above8.You know the following information about the Miller State BankGross Loans $300Miscellaneous Assets $50Deposits $390Total Equity $50Common Stock Par $5NonDeposit Borrowings $60Investment Securities $150Net Premises $40Surplus $5Allowance for Loan Losses $50Deposits $390Total Assets $500Gross Premises $70Given this information, what is this firm’s Net Loan s?AA) $250B) $350C) $500D) $50E) $1509.You know the following information about the Davis National BankTotal Interest Expenses ($500)Total Non Interest Income $100Securities Gains (Losses) $ 50Income Taxes ($ 80)Dividends to Stockholders ($ 40)Total Interest Income $800Total Non Interest Expenses ($150)Provision for Loan Losses ($100)Given this information, what is this firm’s Net Income? DA) $300B) $150C) ($50)D) $120E) $8010.You know the following information about the Webb State BankAccumulated Depreciation $40Net Loans $600Fed Funds Purchased and Repurchase Agreements $200Cash and Due from Banks $50Trading Account Securities $40Miscellaneous Assets $100Deposits $500Undivided Profits $140Gross Premises $90Surplus $40Subordinated Debt $100Investment Securities $160Common Stock Par $20Gross Loans $700Given this information, what is this firm’s Total Assets? AA) $1000B) $300C) $800D) $200E) $500Problems5-4If you know the following figures:Gross Loans 300 Trading Account Securities 2 Allowance for Loan Losses 15 Other Real Estate Owned 4 Federal Funds Sold 26 Goodwill and other Intangibles 3 Common Stock 12 Total Liabilities 380 Surplus 19 Preferred Stock 3 Total Equity Capital 49 Nondeposit Borrowings 20 Cash and Due from Banks 9 Bank Premises and Equipment, Net 29 Miscellaneous Assets 38 Bank Premises and Equipment, Gross 34Please calculate these items:Total AssetsNet LoansUndivided ProfitInvestment SecuritiesDepreciationTotal Deposits5-5.Hokie High Bank has Gross Loans of $550 million with an ALL account of $30 million. Two years ago the bank made a loan for $10 million to finance the Hokie Hotel. One million dollarsin principal was repaid before the borrowers defaulted on the loan. The Loan Committee at Hokie High Bank believes the hotel will sell at auction for $7 million and they want to charge-off the remainder immediately.a. The dollar figure for Net Loans before the charge-off is ?b. After the charge-off, what are the dollar figures for Gross Loans, ALL and Net Loans assuming no other transactions.c. If the Hokie Hotel sells at auction for $8 million, how with the affect the pertinent balancesheet accounts?5-9. See if you can determine the amount of Rosebush State Bank’s current net income after taxesfrom the figures below (stated in millions of dollars) and the amount of its retained earnings from current income that it will be able to reinvest in the bank. (Be sure to arrange all the figures given in correct sequence to derive the bank’s Report of Income.)。
商业银行管理Chap005 免费在线阅读
Industry
Introduction
and equipment) and investments in subsidiaries (if any)
• Deposits (D) are typically the main source of funding for banks
▫ Nondeposit borrowings (NDB) are carried out mainly to supplement
• The Balance Sheet or Report of Condition • Asset Items • Liability Items • Recent Expansion of Off-Balance-Sheet Items • The Problem of Book-Value Accounting and “Window
• The two main financial statements that managers, customers, and the regulatory authorities rely upon are ▫ The balance sheet (Report of Condition) ▫ The income statement (Report of Income)
• A bank’s assets, on the other hand, are its accumulated uses of funds which are made to generate income for its stockholders, pay interest to its depositors, and compensate its employees for their labor and sk
商业银行Chapter-5-homework1
Chapter 5Multiple Choice Questions1. The noncash expense item on a bank's Report of Income designed to shelter a bank'scurrent earnings from taxes and to help prepare for bad loans is called:DA) Short-term debt interestB) Noninterest expenseC) Provision for taxesD) Provision for possible loan lossesE) None of the above.2．Banks depend heavily upon borrowed funds supplied by customers with little owners' capital invested. This means that banks make heavy use of: AA) Financial leverageB) Capital restructuringC) Operating LeverageD) Margin borrowingE) None of the above.3. Large U.S. banks must use which of the methods listed below to determine theirprovision for loan loss expense? CA) Experience methodB) Reserve methodC) Specific charge-off methodD) Historical cost methodE) None of the above.4. A bank's temporary lending of excess reserves to other banks is labeled on thebalance sheet as: BA) Fed Funds PurchasedB) Fed Funds SoldC) Money Market DepositsD) Securities Purchased for ResaleE) None of the above5. A bank sells shares of its common stock with a par value of $100 for $200 in themarket. Which two accounts on the bank's balance sheet are going to be affected?DA) Retained earnings and capital surplus accountsB) Subordinated notes and debentures and commons stock outstanding accountsC) Retained earnings and common stock outstanding accountsD) Common stock outstanding and capital surplus accountsE) Only the common stock outstanding account is affected6. A bank which starts with ALL of $1.48 million at the beginning of the year, chargesoff worthless loans of $.94 million during the year, recovers $.12 million on loans previously charged off and charges current income for a $1.02 million provision for loan losses will have an ALL at the end of the year of: BA) $.66 millionB) $3.32 millionC) $1.68 millionD) $1.28 millionE) The same amount as at the beginning of the year7. A bank that has total interest income of $67 million and total noninterest income of$14. million. This bank has total interest expenses of $35 million and totalnoninterest expenses (excluding PLL) of $28 million. Its provision for loan losses is $6 million and its taxes are $5. What is this bank's net income? AA) $7B) -$14C) $18D) $32E) None of the above8.You know the following information about the Miller State BankGross Loans $300Miscellaneous Assets $50Deposits $390Total Equity $50Common Stock Par $5NonDeposit Borrowings $60Investment Securities $150Net Premises $40Surplus $5Allowance for Loan Losses $50Deposits $390Total Assets $500Gross Premises $70Given this information, what is this firm’s Net Loan s?AA) $250B) $350C) $500D) $50E) $1509.You know the following information about the Davis National BankTotal Interest Expenses ($500)Total Non Interest Income $100Securities Gains (Losses) $ 50Income Taxes ($ 80)Dividends to Stockholders ($ 40)Total Interest Income $800Total Non Interest Expenses ($150)Provision for Loan Losses ($100)Given this information, what is this firm’s Net Income? DA) $300B) $150C) ($50)D) $120E) $8010.You know the following information about the Webb State BankAccumulated Depreciation $40Net Loans $600Fed Funds Purchased and Repurchase Agreements $200Cash and Due from Banks $50Trading Account Securities $40Miscellaneous Assets $100Deposits $500Undivided Profits $140Gross Premises $90Surplus $40Subordinated Debt $100Investment Securities $160Common Stock Par $20Gross Loans $700Given this information, what is this firm’s Total Assets? AA) $1000B) $300C) $800D) $200E) $500Problems5-4If you know the following figures:Gross Loans 300 Trading Account Securities 2 Allowance for Loan Losses 15 Other Real Estate Owned 4 Federal Funds Sold 26 Goodwill and other Intangibles 3 Common Stock 12 Total Liabilities 380 Surplus 19 Preferred Stock 3 Total Equity Capital 49 Nondeposit Borrowings 20 Cash and Due from Banks 9 Bank Premises and Equipment, Net 29 Miscellaneous Assets 38Bank Premises and Equipment, Gross 34Please calculate these items:Total AssetsNet LoansUndivided ProfitInvestment SecuritiesDepreciationTotal Deposits5-5.Hokie High Bank has Gross Loans of $550 million with an ALL account of $30 million. Two years ago the bank made a loan for $10 million to finance the Hokie Hotel. One million dollarsin principal was repaid before the borrowers defaulted on the loan. The Loan Committee at Hokie High Bank believes the hotel will sell at auction for $7 million and they want to charge-off the remainder immediately.a. The dollar figure for Net Loans before the charge-off is ?b. After the charge-off, what are the dollar figures for Gross Loans, ALL and Net Loans assuming no other transactions.c. If the Hokie Hotel sells at auction for $8 million, how with the affect the pertinent balancesheet accounts?5-9. See if you can determine the amount of Rosebush State Bank’s current net income after taxesfrom the figures below (stated in millions of dollars) and the amount of its retained earnings from current income that it will be able to reinvest in the bank. (Be sure to arrange all the figures given in correct sequence to derive the bank’s Report of Income.)。
商业银行第五章
商业银行作为金融中介，连接储户和借款人，提供资金流通和支付系统服务。
3 风险管理
商业银行通过评估风险、制定策略和监控市场来管理金融风险。
商业银行的组织结构
行长
管理整个银行，制定战略决策。
分行
分布于不同地方，提供具体金 融服务。
部门
负责特定业务领域，如贷款、 理财、风险管理等。
商业银行的业务范围
人工智能
商业银行将利用人工智能提高效 率和提供取款服务。
贷款
向个人和企业提供贷款来支持投 资和消费。
理财
提供投资和理财产品，帮助客户 增加财富。
商业银行的风险管理
1
风险评估
识别和评估潜在风险，制定相应的管理措施。
2
风险监测
监测市场和客户风险，采取必要的预防措施。
3
风险控制
制定政策和流程，控制风险的发生和扩散。
商业银行的角色与责任
商业银行第五章
本章将介绍商业银行的定义、作用、组织结构、业务范围、风险管理、角色 与责任以及未来发展趋势。
商业银行的定义
商业银行是指以营利为目的，接受存款、发放贷款、提供理财等金融服务的机构。它们是经济体系中的重要组 成部分。
商业银行的作用
1 经济催化剂
商业银行促进经济发展，为个人和企业提供资金支持，推动投资和创业。
金融中介
连接储户和借款人，促进资金流通和经济发展。
社会责任
支持社会福利项目，促进可持续发展。
合规要求
遵守监管机构的规定，确保合法运营。
商业银行的未来发展趋势
移动银行
随着科技的发展，移动银行将更 加普及，提供便捷的金融服务。
数字货币
数字货币可能改变支付和资金流 通的方式，商业银行需要适应这 一变化。
货银第五章
（三）信用创造
信用创造建立在信用中介职能和支付中介职能
的基础之上。
商业银行利用吸收的存款发放贷款，在支票流通和转 账结算的基础上，贷款又转化为存款，这种存款在不 提取或不完全提取现金的情况下，就增加了商业银行 的资金来源，最后在整个银行体系形成数倍于原始存 款的派生存款。 1.能够发挥货币对经济的第一推动力和持续推动力。 2.能够发挥宏观经济调控的杠杆作用。
第二节 商业银行的职能和组织形式
一、商业银行的性质 二、商业银行的职能 三、商业银行的组织形式
一、商业银行的性质
商业银行是以追求利润为目标，以经营金融资产和负 债业务为主要对象，综合性、多功能的金融企业。
首先，商业银行是一个企业，它具有现代企业的基本特征。商 业银行也具有业务经营所需的自有资金，也需独立核算、自负 盈亏，也要把追求最大限度的利润作为自己的经营目标。 其次，商业银行是一个特殊企业（金融企业）。商业银行以资 产和负债为经营对象，经营的是特殊商品—货币和货币资本。 第三，商业银行是一种特殊金融企业。商业银行既有别于中央 银行，又有别于专业银行和非银行的金融机构。 中央银行是国家的金融管理当局和金融体系的核心，不对客户 办理具体的信贷业务，不以盈利为目的。 专业银行和各种非银行的金融机构只限于办理某一方面或几种 特定的金融业务，业务经营具有明显的局限性。而商业银行的 业务经营具有广泛性和综合性，它既经营“零售”业务，又经 营“批发业务”，成为“金融百货公司”或“万能的银行”。
一、银行字面解释 二、早期银行的形成 三、商业银行的产生 四、商业银行的发展演变
一、银行字面解释
“银行”一词英文称之为“Bank”，是由意大利文 “Banca”演变而来的。在意大利文中， Banca是 “长凳”的意思，最初的银行家，在市场上人各 一凳，据以经营货币兑换业务。倘若有人资金周 转不灵，无力支付债务时，就会招致债主们群起 捣毁其长凳，兑换商的信用也即宣告破碎。英文 “破产”为“Bankruptcy”即源于此。“Bank”原 意“存钱的柜子”。中国宋代以来，以银为流通 中的货币。经商的店铺也称为行，经营银的店铺 便称为“银行”。
金融学课件第05章商业银行
2020/7/19
金融学课件
三、商业银行的职能
1.信用中介
信用中介职能是指商业银行通过负债业务，将社会上的 各种闲散资金集中起来，又通过资产业务，将所集中的 资金运用到国民经济各部门中去。
商业银行通过充当资金供应者和资金需求者的中介，实 现了资金的顺利融通，同时也形成了商业银行利润的重 要来源。
银行广泛使用自动化服务系统，包括现款支付机、自 动柜员机以及售货终端机等
信用卡的普及 银行内部业务处理和银行资金转账系统的自动化
2020/7/19
金融学课件
(4)网络银行的发展
网络银行(Internet Bank、Online-Bank 、e-Bank ) 即以互联网技术为基础开展业务的银行。
支付中介职能一方面有利于商业银行获得稳定而又 廉价的资金来源，另一方面又为客户提供良好的支 付服务，节约流通费用，增加生产资本的投入。
2020/7/19
金融学课件
3.信用创造
信用创造是指商业银行利用其吸收活期存款的有 利条件，通过发放贷款、从事投资业务而衍生出 更多的存款，从而扩大货币供应量。
1．商业银行具有一般企业的特征
拥有自有资本，依法经营，照章纳税，自负盈亏， 具有独立的法人资格，拥有独立的财产、名称、组 织机构和场所。
经营目标是追求利润最大化，获取最大利润既是其 经营与发展的基本前提，也是其发展的内在动力。
2020/7/19
金融学课件
2.商业银行是一种特殊企业
商业银行经营的内容特殊。商业银行是以金融资产和 金融负债为经营对象。
网络银行 的形式
传统的商业银行 开办网络银行业务
纯粹的网络银行
2020/7/19
金融学课件
(5)商业银行的全球化趋势 商业银行设立海外分支机构，扩大海外业务
金融学—第五章(商业银行)
A11 A12 A21 A22 B11 B12 B21 B22 C11 C12 C21 C22 支行 支行 支行 支行 支行 支行 支行 支行 支行 支行 支行 支行
总行：决策部门 分行等分支机构：业务部门——对上级行负责；决策部门——对下级行 管理：分支机构无独立法人资格，上下级行之间通过行政指令管理
第五章 商业银行 主要内容
• 第一节 商业银行概述 • 第二节 商业银行业务 • 第三节 商业银行经营管理
可编辑ppt
1
第五章 商业银行
第一节 商业银行概述
一、商业银行的起源
货币兑换
货币保管与汇兑
贷款业务
存款业务
可编辑ppt
2
第一节 商业银行概述
一、商业银行的起源
（一）中世纪银行业的萌芽 近代银行的萌芽，起源于意大利的威尼斯。
存款
库存现金
活期存款
存款准备金
储蓄存款
同业存款
定期存款
在途资金
借款
贷款
向中央银行借款
工商业贷款
同业拆借
其他贷款
其他借入资金
投资
其他负债
政府债券
资本账户
其他有价证券
一级资本
其他资产
二级资本
可编辑ppt
三级资本
13
第二节 商业银行业务 二、负债业务
（一）概念：负债业务是商业银行的资金来源业务。 （二）负债业务种类:
核心资本充足率≥4%
（4）资本充足率
可编辑ppt
16
第二节 商业银行业务
二、商业银行负债业务
2、存款负债业务 （1）概念：存款负债业务是银行接受客户存入的货币款项，存
款人可随时或按约定时间支取款项的一种被动性负债业务。 （2）分类：按支取方式 ①活期存款：可签发支票，不定期限 ②定期存款：规定期限，提前支取要交罚金，主要是存单形式 ③储蓄存款：个人或非营利单位以储蓄为目的，凭存折或存单