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Do bank demand deposits and time deposits count as credit assets?
This paper provides an outline of "Management and Discussion on Assets and Liabilities of State-owned Banks in China" for writing reference. Asset and liability management and discussion of state-owned banks in China (Outline) Abstract: This paper analyzes the current situation of asset and liability management and monitoring indicators of state-owned commercial banks, and puts forward the setting system of asset and liability management and monitoring indicators, which provides a useful reference for asset and liability management of state-owned banks. Key words: State-owned banks, asset-liability management and asset-liability management of index banks are a set of systematic, scientific and comprehensive management methods and systems formed by western commercial banks after hundreds of years of exploration and practice, and are the basis of financial business management. In China, with the commercialization transformation of state-owned banks, the banking management system formed under the market economy was formally implemented in China, and its symbol was 1994 "Notice of the People's Bank of China on Implementing Asset-Liability Ratio Management for Commercial Banks". The management of financial assets and liabilities should be combined with the specific situation of the unit and considered comprehensively. By determining the reasonable proportion of assets and liabilities, we can achieve total balance and structural optimization, prevent overload operation, avoid financial risks, realize the coordination and unity of bank assets safety, liquidity and profitability, and achieve the purpose of commercial banks operating independently, taking risks at their own risk, taking responsibility for their own profits and losses and self-discipline. I. Status quo and monitoring indicators of asset-liability management of state-owned commercial banks With the commercialization transformation of state-owned banks, asset-liability risk management has attracted wide attention from various financial institutions. Laws and regulations on asset-liability risk management have been promulgated one after another. The People's Bank of China issued the Notice on Printing and Distributing the Management Monitoring, Monitoring Indicators and Assessment Methods of Asset-Liability Ratio of Commercial Banks. Banks have established asset-liability management committees and credit asset management committees, and some banks have also established asset risk management monitoring systems and early warning systems with the help of computers. However, judging from the current work situation and the implementation of the notice, there are still some problems. 1, most asset-liability management committees have vague tasks and unclear objectives. 2. The contents of assessment indicators are incomplete, the coverage of bank risk points is insufficient, and the basis of conclusions is insufficient. Two. Asset-liability management and monitoring index setting (1) Perfect construction 1. The main decision-makers of banks should directly lead the asset-liability management, strengthen the independence of their work, clarify their work objectives and improve the assessment methods. 2. Members should have a broad economic theoretical basis, be familiar with financial theory and understand various forms of financial risks in the process of asset-liability management. The person in charge of the committee must be familiar with the relevant financial data of this book. 4. The central task of the Committee should be to control all kinds of financial risks, and to plan and control the total assets, the source and application of funds, the proportion structure of assets and liabilities, the cost of funds and profitability. 5. Credit approval, fund raising and credit quality management should all be arranged under the supervision of the Assets and Liabilities Management Committee according to the Committee's objectives, so as to control the overall risk and ensure the company's stable operation and the unity of "three characteristics". (2) Improve the monitoring index system of asset-liability structure. All financial institutions should establish and improve the asset-liability structure management index system on the basis of the asset-liability ratio management index system of the People's Bank of China and in combination with China's specific conditions. The deposit stability index is 1, and the average balance of general demand deposits = the sum of deposit balances at the end of 5th of the current year /72. Demand deposits (including time deposits in March and June) are flexible, and only their long-term deposits are the funds available to banks. This indicator is the average deposit amount of demand deposits in the assessment year. 2. Average balance of time deposits with remaining maturity within one year = sum of time deposits due in each month within one year/12 This indicator assesses the maturity of time deposits within one year, controls the asset utilization structure and prevents payment risks. 3. Average balance of time deposits with a remaining term of more than one year = balance of deposits due in each year/number of years. This indicator assesses the degree of capital guarantee that can be used for medium and long-term loans in a certain period of time. 4. Proportion of demand deposits = ending balance of demand deposits/ending balance of all deposits This indicator assesses the proportion of demand deposits in all deposits and judges the availability of short-term loans. 5. Savings time deposit ratio = average balance of savings time deposits/average balance of savings deposits This indicator assesses the proportion of savings time deposits in all savings deposits and judges the medium and long-term availability of savings deposits. 6. Proportion of time deposits = average balance of time deposits/average balance of deposits This indicator assesses the proportion of time deposits in all deposits and judges the medium and long-term availability of deposits. Deposit and loan scale index 1, domestic and foreign currency loan-to-deposit ratio = ending balance of various loans/ending balance of various deposits ≤75%, in which: foreign currency loan-to-deposit ratio = ending balance of various loans/ending balance of various deposits ≤85%. This indicator is set to analyze whether the bank is overloaded and eliminate the overload phenomenon in operation. Loans do not include loans with special sources of funds. Deposits do not include interbank deposits and financial deposits. If the ratio exceeds 75% (foreign exchange accounts for 85%), it indicates that there is a risk of overload operation. 2. Incremental ratio of local and foreign currency deposits and loans = average growth of various loans/average growth of various deposits ≤75%. This indicator evaluates the deposit and loan structure from the operating process, and the structure ratio is controlled at 75%. In addition, attention should be paid to short-term incremental ratio and medium-and long-term incremental ratio when analyzing. Check whether the proportion of commercial bank loans and various sources of funds is coordinated, and also determine the bank's loan ability and capital utilization degree; The index exceeds the standard description attachment.