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Chapter 1 Overview of the Banking Industry1

1.1 Introduction to Banking1

1.1.1 What Is a Bank?1

1.1.2 The Development of Banking2

1.2 The Role of Bank in the Economy3

1.2.1 The Role of Commercial Banks in the Economy3

1.2.2 The Functions of Bank5

1.3 The Fundamental Forces of Change in Banking6

1.3.1 Deregulation and Reregulation7

1.3.2 Financial Innovation8

1.3.3 Securitization10

1.3.4 Globalization10

1.3.5 Advance in Technology12

1.4 Organization Form of the Banking Industry13

1.4.1 Unit Banking Versus Branch Banking13

1.4.2 Financial Holding Companies13

1.5 Bank in China17

1.5.1 Reform of Banking System17

1.5.2 Recent Banking Reform19

1.5.3 The Opening-up of the Banking System21

Chapter 2 Analyzing Banking Performance24

2.1 Introduction24

2.2 Balance Sheet25

2.2.1 Bank Assets:Uses of Funds28

2.2.2 Bank Liabilities and Equities:Sources of Funds32

2.3 The Income Statement35

2.4 The Relationship Between the Balance Sheet and Income Statement42

2.5 The Return on Equity Model44

2.5.1 All-Equity and All-Debt Banks44

2.5.2 Bank Profitability Analysis47

2.5.3 A Risk Index for Banks50

Appendix 2.1 The Uniform Bank Performance Report(UBPR)53

Chapter 3 The Funding Sources of Bank56

3.1 Introduction56

3.2 The Liability Structure of FDIC Insured Commercial Banks59

3.2.1 Recent Trends in Bank Funding Source59

3.2.2 Characteristics of Retail-Type Deposits63

3.2.3 Characteristcs of Large Wholesale Liabilities66

3.3 Measuring the Cost of Funds74

3.3.1 The Average Historical Cost of Funds75

3.3.2 The Marginal Cost of Funds76

3.3.3 Costs of Independent Sources of Funds77

3.3.4 Weighted Marginal Cost of Total Funds80

3.3.5 Marginal Cost Analysis:an Application81

3.4 Funding Sources and Banking Risk83

3.4.1 Funding Sources:Liquidity Risk84

3.4.2 Funding Sources:Interest Rate Risk86

3.4.3 Funding Sources:Credit and Capital Risk86

3.5 Deposit Insurance87

3.5.1 Federal Deposit Insurance87

3.5.2 Deposit Insurance Around the World88

Chapter 4 The Effective Use of Capital92

4.1 Why We Worry About Bank Capital?92

4.2 Risk-based Capital Standards93

4.2.1 Capital Adequacy93

4.2.2 Basle Capital Accords94

4.2.3 Basle Ⅱ Framework94

4.2.4 Risk-Adjusted Return on Capital96

4.3 The Constituents of Capital97

4.3.1 Accounting Capital97

4.3.2 Definition of Capital Included in the Capital Base99

4.3.3 Definition of Capital Included in China102

4.4 What Is the Function of Bank Capital?104

4.4.1 Bank Capital Provides a Cushion to Absorb Losses105

4.4.2 Bank Capital Provides Ready Access to Financial Markets106

4.4.3 Capital Constrains Growth and Reduces Risk106

4.5 Calculation and Measurement of Capital Adequacy Ratios107

4.6 Economic Capital and the Assessment of Capital Adequacy112

4.6.1 The Definition of Economics Capital112

4.6.2 Example:Economic Capital Allocation for Commercial Credit Risk114

Chapter 5 Bank Loans and Their Characteristics119

5.1 Recent Trends in Loan Growth and Quality119

5.1.1 The Overview of Loan Development in U.S120

5.1.2 The Overview of Loan Development in China123

5.2 The Credit Process126

5.2.1 Business Development and Credit Analysis127

5.2.2 Credit Execution and Administration129

5.2.3 Credit Review130

5.3 Different Types of Loans130

5.3.1 The Characteristics of Different Types of Loans in U.S130

5.3.2 The Types of Loans in China134

5.4 Asset Transfers and Securitization137

5.4.1 Introduction137

5.4.2 Mechanics of the Asset Securitization Process138

Chapter 6 Managing the Investment Portfolio141

6.1 Introduction141

6.1.1 The History of Banks Owning Securities in U.S141

6.1.2 The History of Bank Owning Securities in China143

6.2 Dealer Operations and the Securities Trading Account145

6.2.1 The Classification of Dealer Operation145

6.2.2 Accounting for Investment Securities146

6.3 Objectives of the Investment Portfolio147

6.3.1 Safety or Preservation of Capital147

6.3.2 Liquidity148

6.3.3 Yield148

6.3.4 Diversify Credit Risk149

6.3.5 Help Manage Interest Rate Risk Exposure149

6.3.6 Pledging Requirements149

6.4 Composition of the Investment Portfolio150

6.4.1 The Composition of the Investment Portfolio in U.S.Commercial Bank150

6.4.2 The Securities Investment in China's Commercial Bank152

6.5 Establishing Investment Policy Guidelines152

6.5.1 Return Objectives153

6.5.2 Portfolio Composition153

6.5.3 Liquidity Consideration153

6.5.4 Credit Risk Consideration154

Chapter 7 Liquidity Management155

7.1 Cash Assets Management155

7.1.1 The Introduction155

7.1.2 Objectives of Cash Assets Holding156

7.1.3 Cash Assets Versus Liquid Assets157

7.2 Liquidity Planning158

7.2.1 The Development of Liquidity Strategies158

7.2.2 The Trade-off Between Liquidity and Profitability161

7.2.3 Liquidity Needs and Risks162

7.3 Measures of Liquidity165

7.3.1 Asset Liquidity Measures165

7.3.2 Loan-to-Deposit Ratio166

7.3.3 Liability Liquidity Measures167

7.3.4 Liquidity Analysis of Citibank171

7.4 Projecting Liquidity Needs172

7.4.1 An Application172

7.4.2 Considerations in Selecting Liquidity Sources175

Chapter 8 Financial Risk Management179

8.1 Introduction179

8.1.1 Why Risk Matters?179

8.1.2 The Basic Categories of Risk180

8.1.3 Prerequisites for Risk Management181

8.2 Credit Risk Management182

8.2.1 The Definition of Credit Risk182

8.2.2 Measurement of Credit Risk183

8.2.3 Techniques of Credit Risk Management183

8.3 Market Risk Management185

8.3.1 The Definition of Market Risk185

8.3.2 Market Risk Measurement:VaR186

8.3.3 Market Risk Management187

8.4 Operational Risk Management188

8.4.1 The Definition of Operational Risk188

8.4.2 Sound Practices of Operational Risk Management190

Chapter 9 Corporate Governance and Internal Control System190

9.1 Introduction194

9.1.1 The Foundations of Bank Corporate Governance194

9.1.2 The Bank Corporate Governance in China197

9.2 Sound Corporate Governance Principles198

9.2.1 Establishing Strategic Objectives and a Set of Corporate Values198

9.2.2 Enforcing Clear Lines of Responsibility and Accountability199

9.2.3 Ensuring That Board Members Are Qualified for Their Positions200

9.2.4 Ensuring Appropriate Oversight Conducted by Senior Management202

9.2.5 Effectively Utilizing the Work Conducted by Internal and External Auditors202

9.2.6 Ensuring That Compensation Policies and Practices Are Consistent with the Bank204

9.2.7 Conducting Corporate Governance in a Transparent Manner204

9.2.8 Understanding of the Bank's Operational Structure205

9.3 Introduction of Internal Control in Banking206

9.3.1 Background206

9.3.2 The Objectives and Role of Internal Control208

9.3.3 The Major Elements of an Internal Control Process209

9.4 Principles for the Assessment of Internal Control Systems210

9.4.1 Management Oversight and the Control Culture210

9.4.2 Risk Recognition and Assessment211

9.4.3 Control Activities and Segregation of Duties212

9.4.4 Information and Communication213

9.4.5 Monitoring Activities and Correcting Deficiencies213

9.4.6 Evaluation of Internal Control Systems by Supervisory Authorities213

Chapter 10 Global Banking Activities215

10.1 Overview of International Banks215

10.1.1 The Development of International Banking215

10.1.2 Structuring the Overseas Operation217

10.1.3 Choosing an Organizational Structure220

10.2 Services of Global Commercial Banks221

10.2.1 Credit Services221

10.2.2 Syndicated Loan Facilities222

10.2.3 Project Finance224

10.2.4 Trade Finance226

10.2.5 Commercial Paper and Note Issuance Facilities226

10.2.6 Currency Exchange227

10.3 Banking System Around the World228

10.3.1 Japan228

10.3.2 United Kingdom231

10.3.3 France233

10.3.4 German235

Reference238