加权风险资产收益率的运用

1、加权风险资产收益率的运用    商业银行经营的首要目标是盈利，盈利也就成为商业银行考核分支机构及其主要负责人经营业绩的一个主要指标。当前，各家商业银行大都以利润绝对额或资产收益率来考核利润。但是，对于一些成立时间不长的机构，其利润额在不同年度间有时差别相当大。笔者认为，利润额和资产收益率只是简单的利润考核指标，没有考虑，或者可以说较少考虑风险因素。对于一般的工商企业可能比较适用。商业银行是经营货币、信用的特殊企业，一方面，商业银行需要稳健经营；另一方面，商业银行又面临着较高的风险，高风险与高收益之间存在矛盾。而运用加权风险资产收益率能够兼顾收益和风险两方

2、面，可以较好地避免银行经营的短期行为。    一、加权风险资产收益率的计算    加权风险资产收益率，即计算期利润额与计算期末加权风险资产余额的比例。    加权风险资产，是根据风险权数计算出的资产总额。我国目前根据不同的资产种类，设定了6个档次的风险权数，即0、10%、20%、50%、70%、100%。下面我们以甲、乙两家银行为例介绍加权风险资产的具体计算方法。    假设甲、乙银行为一家商业银行的两个分支机构。2002年，甲银行实现

3、税前利润(以下简称利润)9500万元；乙银行实现利润11500万元。同时，2002年末，两家银行的资产余额均为100亿元，其具体资产结构如下表(由于表外加权风险资产计算较为复杂，故简单地不分细项计算，且风险权重以100%计算)。甲银行加权风险资产状况                             &

4、#160;单位：亿元 -1 2 3 4 5 6 7 8 9 10  . 下一页  >>     -项 目                         金&

5、#160;额       风险权重(%)       加权风险额 一、表内资产(一)现金及存放央行款项          10             0     

6、60;          0 (二)存放同业                     2            10   

7、0;            0.2 (三)国债投资                &nbs上一页  1 2 3 4 5 6 7 8 9 10  . 下一页  >>

8、;     p;   10             0                0 (四)各类贷款         

9、0;          60 1.国家特大型企业保证贷款        20            50               10&

10、#160;2.房屋抵押贷款                  15            50                7.5

11、0;3.人民币存单质押贷款            10  上一页  1 2 3 4 5 6 7 8 9 10  . 下一页  >>               

12、0;0                0 4.其他贷款                      15         

13、  100               15 (五)同业拆借                     8 1.境内商业银行      

14、60;            6            10                0.6 2.境外商业银行(一级国家)     &

15、#160;上一页  1 2 3 4 5 6 7 8 9 10  . 下一页  >>        2            10           

16、;     0.2 (六)其他                        10           100      

17、0;        10 小 计                          100            

18、60;                43.5 二、表外资产                 上一页  1 2 3 4 5 6 7 8 9 10

19、60; . 下一页  >>        20                             20 合 计      

20、                    120                             63.

21、5-乙银行加权风险资产状况                      单位：亿元 -项 目              &nbs上一页  1 2 3 4 

22、5 6 7 8 9 10  . 下一页  >>     p;          金 额      风险权重(%)       加权风险额 一、表内资产 (一)现金及存放央行款项  

23、0;        9           0                  0 (二)存放同业          

24、           1          10                  0.1 (三)国债投资        

25、;             5           0  &nb上一页  1 2 3 4 5 6 7 8 9 10  . 下一页  >>    

26、60;sp;               0 (四)各类贷款                    67 1.国家特大型企业保证贷款        1

27、0          50                  5 2.房屋抵押贷款                  10

28、0;         50                  5 3.人民币存单质押贷款            10       

29、    0       &nbs上一页  1 2 3 4 5 6 7 8 9 10  . 下一页  >>     p;          0 4.其他贷款  &

30、#160;                   37         100                 37 (五)同业拆借 

31、;                    8 1.境内商业银行                   6        &

32、#160; 10                  0.6 2.境外商业银行(一级国家)         2          10   &上一页  1

33、 2 3 4 5 6 7 8 9 10  . 下一页  >>     n't be     healthy if you're dead."     Dad,in a hurry to get home before dark so he could go fora run,had forgotten to wear his sa fety

34、 belta mistake 75% ofthe US population make every day.The big question is why.     There have been man myths about safety belts ever sincetheir first appearance in cars some forty years ago. Thefollowing are three of the most common.     Myth Number One: It's best t

35、o be "thrown clear"of aserious accident.     Truth: Sorry, but any accident serious enough to "throwyou clear" is also going to be serio us enough to give you avery bad landing.And chances are you'll have traveled througha windshi eld（挡风玻璃）or door to do it. Stu

36、dies show thatchances of dying after a car accident are     twenty- five timesgreater in cases where people are"thrown chear."     Myth Number Two:Safety belts"trap"people in cars that areburning or sinking in water.     Truth:Sorry ag

37、ain, but studies show that people knockedunconscious（昏迷）due to not w earing safety belts have agreater chance of dying in these accidents. People wearingsafe ty belts are usually protected to the point of having aclear head to free themselves from suc h dangerous situations,not to be trapped in them

38、.     Myth Number Three:Safety belts aren't needed at speeds ofless than 30 miles per hour (mph).   &n << 上一页  11 12 13 14 15 16 17 18 19 20 下一页     n't be   

39、;  healthy if you're dead."     Dad,in a hurry to get home before dark so he could go fora run,had forgotten to wear his sa fety belta mistake 75% ofthe US population make every day.The big question is why.     There have been man myths about safety belts

40、ever sincetheir first appearance in cars some forty years ago. Thefollowing are three of the most common.     Myth Number One: It's best to be "thrown clear"of aserious accident.     Truth: Sorry, but any accident serious enough to "throwyou clear&quo

41、t; is also going to be serio us enough to give you avery bad landing.And chances are you'll have traveled througha windshi eld（挡风玻璃）or door to do it. Studies show thatchances of dying after a car accident are     twenty- five timesgreater in cases where people are"thrown chea

42、r."     Myth Number Two:Safety belts"trap"people in cars that areburning or sinking in water.     Truth:Sorry again, but studies show that people knockedunconscious（昏迷）due to not w earing safety belts have agreater chance of dying in these accidents. Peop

43、le wearingsafe ty belts are usually protected to the point of having aclear head to free themselves from suc h dangerous situations,not to be trapped in them.     Myth Number Three:Safety belts aren't needed at speeds ofless than 30 miles per hour (mph).   &n &l

44、t;< 上一页  11 12 13 14 15 16 17 18 19 20 下一页     n't be     healthy if you're dead."     Dad,in a hurry to get home before dark so he could go fora run,had forgotten to we

45、ar his sa fety belta mistake 75% ofthe US population make every day.The big question is why.     There have been man myths about safety belts ever sincetheir first appearance in cars some forty years ago. Thefollowing are three of the most common.     Myth Number One: I

46、t's best to be "thrown clear"of aserious accident.     Truth: Sorry, but any accident serious enough to "throwyou clear" is also going to be serio us enough to give you avery bad landing.And chances are you'll have traveled througha windshi eld（挡风玻璃）or door

47、 to do it. Studies show thatchances of dying after a car accident are     twenty- five timesgreater in cases where people are"thrown chear."     Myth Number Two:Safety belts"trap"people in cars that areburning or sinking in water.    

48、Truth:Sorry again, but studies show that people knockedunconscious（昏迷）due to not w earing safety belts have agreater chance of dying in these accidents. People wearingsafe ty belts are usually protected to the point of having aclear head to free themselves from suc h dangerous situations,not to be t

49、rapped in them.     Myth Number Three:Safety belts aren't needed at speeds ofless than 30 miles per hour (mph).   &n << 上一页  11 12 13 14 15 16 17 18 19 20 下一页     n't

50、be     healthy if you're dead."     Dad,in a hurry to get home before dark so he could go fora run,had forgotten to wear his sa fety belta mistake 75% ofthe US population make every day.The big question is why.     There have been man myths about

51、 safety belts ever sincetheir first appearance in cars some forty years ago. Thefollowing are three of the most common.     Myth Number One: It's best to be "thrown clear"of aserious accident.     Truth: Sorry, but any accident serious enough to "thro

52、wyou clear" is also going to be serio us enough to give you avery bad landing.And chances are you'll have traveled througha windshi eld（挡风玻璃）or door to do it. Studies show thatchances of dying after a car accident are     twenty- five timesgreater in cases where people are&qu

53、ot;thrown chear."     Myth Number Two:Safety belts"trap"people in cars that areburning or sinking in water.     Truth:Sorry again, but studies show that people knockedunconscious（昏迷）due to not w earing safety belts have agreater chance of dying in these a

54、ccidents. People wearingsafe ty belts are usually protected to the point of having aclear head to free themselves from suc h dangerous situations,not to be trapped in them.     Myth Number Three:Safety belts aren't needed at speeds ofless than 30 miles per hour (mph).   

55、&n << 上一页  11 12 13 14 15 16 17 18 19 20 下一页     n't be     healthy if you're dead."     Dad,in a hurry to get home before dark so he could go fora run,had f

56、orgotten to wear his sa fety belta mistake 75% ofthe US population make every day.The big question is why.     There have been man myths about safety belts ever sincetheir first appearance in cars some forty years ago. Thefollowing are three of the most common.     Myth

57、 Number One: It's best to be "thrown clear"of aserious accident.     Truth: Sorry, but any accident serious enough to "throwyou clear" is also going to be serio us enough to give you avery bad landing.And chances are you'll have traveled througha windshi el

58、d（挡风玻璃）or door to do it. Studies show thatchances of dying after a car accident are     twenty- five timesgreater in cases where people are"thrown chear."     Myth Number Two:Safety belts"trap"people in cars that areburning or sinking in water.  

59、;   Truth:Sorry again, but studies show that people knockedunconscious（昏迷）due to not w earing safety belts have agreater chance of dying in these accidents. People wearingsafe ty belts are usually protected to the point of having aclear head to free themselves from suc h dangerous situatio

60、ns,not to be trapped in them.     Myth Number Three:Safety belts aren't needed at speeds ofless than 30 miles per hour (mph).   &n << 上一页  11 12 13 14 15 16 17 18 19 20 下一页    

61、 n't be     healthy if you're dead."     Dad,in a hurry to get home before dark so he could go fora run,had forgotten to wear his sa fety belta mistake 75% ofthe US population make every day.The big question is why.     There have been m

62、an myths about safety belts ever sincetheir first appearance in cars some forty years ago. Thefollowing are three of the most common.     Myth Number One: It's best to be "thrown clear"of aserious accident.     Truth: Sorry, but any accident serious enough

63、 to "throwyou clear" is also going to be serio us enough to give you avery bad landing.And chances are you'll have traveled througha windshi eld（挡风玻璃）or door to do it. Studies show thatchances of dying after a car accident are     twenty- five timesgreater in cases where people are"thrown chear."     Myth Number Two:Safety belts"trap"people in cars that areburning or sinking in water.     Truth:Sorry again, but studies show that people knockedunconscious（昏迷）due to not w earing safety belts have agreater