Lecture-5a-Ch-17-Banking-and-the-Management-of-Financial-Institutions.pptVIP

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Lecture-5a-Ch-17-Banking-and-the-Management-of-Financial-Institutions.ppt

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Lecture-5a-Ch-17-Banking-and-the-Management-of-Financial-Institutions

Off-Balance-Sheet Activities Fee income from Foreign exchange trades for customers Servicing mortgage-backed securities Guarantees of debt Backup lines of credit Financial futures and options Foreign exchange trading Interest rate swaps Loan sales All these activities involve risk ACF 104 Financial Institutions 17-* Measuring Bank Performance Much like any business, measuring bank performance requires a look at the income statement. For banks, this is separated into three parts: Operating Income Operating Expenses Net Operating Income Note how this is different from, say, a manufacturing firm’s income statement. ACF 104 Financial Institutions 17-* Banks Income Statement 17-* ACF 104 Financial Institutions Measuring Bank Performance As, much like any firm, ratio analysis is useful to measure performance and compare performance among banks. The following slide shows both calculations and historical averages for key bank performance measures. ACF 104 Financial Institutions 17-* Recent Trends in Bank Performance Measures ROA = Net Profits/ Assets ROE = Net Profits/ Equity Capital NIM = [Interest Income - Interest Expenses]/ Assets ACF 104 Financial Institutions 17-* Chapter Summary The Bank Balance Sheet: we reviewed the basic assets, liabilities, and bank capital that make up the balance sheet Basics of Banking: we examined the accounting entries for a series of simple bank transactions ACF 104 Financial Institutions 17-* Chapter Summary (cont.) General Principles of Bank Management: we discussed the roles of liability, reserves, asset, and capital adequacy management for a bank Off-Balance Sheet Activities: we briefly reviewed some of the (risky) activities that banks engage in that don’t appear on the balance sheet or income statement ACF 104 Financial Institutions 17-* Chapter Summary (cont.) Measuring Bank Performance: we reviewed the income statement for a banking organization and key ratios commonly used for measuring and comparing bank performance ACF