如何进行银行财务

商业银行财务报表分析及信息披露毕马威华振会计师事务所

2010年11月6日审计税务咨询内容目录第一部分第二部分第三部分第四部分2009年度银行业财务报表分析实例城市商业银行财务报表分析实例财务报表分析的主要方法和理论近期准则修订对银行财务报表的影响©

2010

毕马威华振会计师事务所是瑞士合作组织毕马威国际的中国成员。版权所有，不得转载。中国印刷。1第一部分2009年度银行业财务报表分析实例人民币百万元工行建行中行交行招行中信浦发民生兴业光大总资产11,785,0539,623,3558,751,9433,309,1372,067,9411,775,0311,622,7181,426,3921,332,1621,197,696现金及存放央行1,693,0481,458,6481,086,037434,996216,167224,003205,119226,054171,904137,372同业往来644,127712,986683,110222,671270,125267,011220,734134,863251,933230,939投资3,599,1732,578,7991,816,679775,235375,386206,146259,618156,366197,598138,548贷款5,583,1744,692,9474,797,4081,801,5381,161,8171,050,479910,508867,738691,963632,151其他265,531179,975368,70974,69744,44627,39226,73941,37118,76458,686贷款47%49%55%54%56%59%56%61%52%53%现金及存放央行14%15%12%13%10%13%13%16%13%11%同业往来5%7%8%7%13%15%14%9%19%19%投资31%27%21%23%18%12%16%18%15%12%资冶产独整煎体重状谨况2鸽0高0秤9年窑末众主察要起资酱产漠项遣目鸭的粗构躺成©2锯0凝1锋0毕镇马驰威适华巾振猛会仓计通师仪事肺务搭所芽是研瑞雕士丈合丘作疮组燃织凭毕怨马甲威生国再际光的缘瑞中球国封成跪员妨。膀版生权摔所荷有苗，糊不座得带转震载余。站中躺国扶印微刷孤。35猛2芒%资搅产森整车体件状烛况亚（以续垂）2殃0荷0符9年餐末光主哑要堵资取产撞项栗目证的肃构禾成睬（届续港）3据%2锯4风%贷霜款1举4颤%8劲%现弃金听及岭存泡放红央孔行同雨业倒往傻来投隆资其爪他©2吼0揭1载0毕泳马奏威问华蛋振城会室计良师夹事将务煮所苏是对瑞有士嘱合越作窑组沾织木毕菠马某威默国踪蝶际享的营中袜国劝成穗员悼。赴版朗权拾所祖有其，叛不剃得堂转由载淡。诉中晌国踪蝶印恋刷计。4人民币百万元工行建行中行交行招行中信浦发民生兴业光大2009年总资产11,785,0539,623,3558,751,9433,309,1372,067,9411,775,0311,622,7181,426,3921,332,1621,197,696贷款5,583,1744,692,9474,797,4081,801,5381,161,8171,050,479910,508867,738691,963632,151占比47%49%55%54%56%59%56%61%52%53%2008年总资产9,757,6547,555,4526,955,6942,678,2551,571,7971,319,2551,309,4251,054,3501,020,899851,838贷款4,436,0113,683,5753,189,6521,298,776852,754716,386681,267646,475489,986450,521占比45%49%46%48%54%54%52%61%48%53%2009比2008总资产增幅21%27%26%24%32%35%24%35%30%41%贷款增幅26%27%50%39%36%47%34%34%41%40%信熄贷纪规草模资妹产丽总著额触超幼常抱快窃速选增龙长间，挠贷讯款些增炊速叶和上占稀比凶明灭显浅上聋升后。©2侨0喘1起0毕糖马久威霞华逼振井会腰计悦师突事职务寸所灭是先瑞顷士挂合津作掀组器织俱毕级马烛威再国阁际忽的旗中头国袄成茫员栽。醉版慈权筝所蚊有塘，腥不持得龟转蒙载昨。偶中输国移印低刷锡。5人民币百万元工行建行中行交行招行中信浦发民生兴业光大2009年占比公司贷款72.78%72.19%71.98%77.57%59.15%77.20%78.68%77.45%72.10%71.22%零售贷款21.46%23.06%23.37%16.89%32.20%13.91%16.98%18.56%24.09%21.73%票据贴现5.76%4.75%4.65%5.54%8.65%8.89%4.34%3.99%3.81%7.05%占比变化公司贷款-1.51%-1.48%0.57%-1.74%-3.29%-2.76%-2.13%3.65%9.44%-2.18%零售贷款2.89%1.04%-1.01%1.45%21.25%-0.03%1.53%2.07%-1.73%2.24%票据贴现-1.38%0.44%0.44%0.29%-17.96%2.78%0.60%-5.72%-7.71%-0.06%个人住房贷款余额887,770869,075907,912224,975273,659114,156138,97999,619149,09194,046增幅4545.22%22%4141.21%21%4242.98%98%4848.02%02%7272.64%64%4646.13%13%4646.44%44%1313.98%98%3232.93%93%6161.17%17%贷屑款他品筝种村结装构个列人库贷堤款叫增是幅啄和挨占诵比马显借著广上唯升流，滥个纸人收住费房捉贷寸款舌增善长传突拨出胞。©2随0鼓1收0毕栋马违威午华颜振悟会债计雷师塑事续务充所济是介瑞规士府合资作漫组昏织旦毕州马脾威冻国陪际闷的畅中倍国籍成馒员爹。盘版驻权构所烘有项，瞎不便得订转止载糟。厦中带国傻印踏刷帮。6中植信让银警行贷戴款钢行织业穿集咽中宝度行潮业宋分洋布夸可茫以末反厘映葛贷梅款障行孟业乒分鲁布骡风险注，匹可肾以因看各到航中岩信脑银莫行只和义民刊生迫银子行占傻比小高焦的飞行鸟业雄有与相杨当舰的炊重鸦合蛛。民猫生贷银行©2扛0蝴1文0毕牲马厌威瞧华椅振忽会命计剧师忌事聪务坑所逝是诸瑞素士哥合紧作诉组旁织教毕眼马夸威克国糕际责的吃中迟国慢成嘱员完。耗版帮权何所菜有活，锦不免得径转蜡载浸。浪中波国按印烫刷汁。7人民币百万元工行建行中行交行招行中信浦发民生兴业华夏前五大行业贷款占比（%）71.3169.0179.5669.5962.8859.5370.9463.4768.2776.97制造业交通运输、仓储邮政电力、燃气及水的生产和供应房地产水利、环境和公共设施租赁及商业服务业批发和零售其他行业贷遭款哥行枪业货集敌中野度属（碑续厌）信盈贷浸投快放筛仍舒然忍比徐较消集灾中理，饺前撕五强大蕉行构业膀集泻中雷在桃以劝下推七厌个续行在业邮中纷。©2门0招1宵0毕掘马币威贷华禽振彼会壮计拢师井事榆务拣所堆是成瑞谣士悟合巨作惧组勿织榆毕嫌马遵威悉国己际做的烫中昨国洗成腊员坡。磨版饿权我所鸦有妖，钉不秃得票转摔载皆。跟中明国梳印努刷晶。8贷彻款蚕客混户字集康中东度主湖要卖指索标单后一未集负团紫客挽户而授条信领集掠中草度单滋一掏集柳团嘱客帽户呜授姜信肠集汤中亩度赏＝骆最笔大滥一叹家愧集免团桶客攀户卵授厨信源总店额惑／鸽资驾本巾净额殊×1玩0航0的%单龙一冰客阵户纠贷墙款冒集搞中波度单誉一搂客碌户爬贷柔款便集卵中傍度膊＝象最砖大岔一眨家尖客粥户栋贷赤款组总税额要／壁资隆本挺净胡额茧×1吃0茎0宜%最背大关十仍大惰客锦户浅贷定款句比蚕率武（%）最早大猛十还大登客透户弯贷冒款骨比近率=前演十忧大图客微户恨贷孝款意总西额压／盘贷怎款边总退额怖×1蝇0神0赠%©2替0触1战0毕碍马蕉威派华且振旁会证计酬师贸事艇务揪所坚是寒瑞稼士萄合疲作聚组喇织元毕级马杀威互国旦际脂的闹中鸭国孩成巨员避。汁版招权逢所输有托，瓶不啦得或转效载膊。姿中亩国满印爸刷拳。9人民币百万元工行建行中行交行招行中信浦发民生兴业华夏2009年单一最大客户贷款比例2.80%3.09%3.80%2.75%5.70%5.76%3.35%6.50%6.53%0.62%最大十家客户贷款比例20.90%18.94%28.00%22.15%28.82%39.52%25.04%34.01%38.71%5.26%2008年单一最大客户贷款比例2.90%3.68%3.40%3.81%5.31%2.92%2.96%4.09%2.82%0.62%最大十家客户贷款比例20.40%20.72%17.60%21.10%32.14%21.93%24.30%27.51%19.77%4.47%贷薪款回客珍户貌集汤中巨度迎（友续魂）中世小灿银博行学普东遍摘较别高绢，灶个俱别负银胆行庄突顺破爹监扫管死红主线超。©2旷0兵1伏0毕怖马究威锤华币振傻会件计句师献事窜务卸所汇是秘瑞备士羡合差作宇组芽织筹毕骨马陷威表国钳际爽的扰中棕国追成泡员序。内版亚权旱所挎有峰，矿不尿得悬转偿载犹。娱中搭国岁印夜刷抹。1仓0贷揭款超客弱户妖集旨中斗度锁（箱续章）2居0熄0蜻9年洗客明户飘集员中架度崇与潜上井年辨末级相迁比酬有欠所懂提舞高侮。2纵5孔.泉0含0布%2泽0训.陶0伏0级%1橡5熔.盏0柴0选%单腊一静最席大滤客君户耀贷赚款块比床例最关大裹十局家耻客名户共贷码款粪比渣例-抗5白.滥0招0辈%1惯0鸟.辣0绕0疲%5号.卸0条0跑%0国.粉0彼0俗%工限行建层行中蕉行交妈行招益行中妥信浦懂发民勇生兴毒业光哗大©2卷0炸1凤0毕由马魔威祥华看振目会浇计乓师季事钟务瞒所吩是蚁瑞筋士君合采作尖组颤织锅毕讲马亚威紧国资际惊的络中灶国疫成协员柄。凤版捏权摄所施有乏，滨不博得多转贴载粒。昼中辜国吨印任刷泰。1彼1贷辫款委期凶限锤结斑构剩懂余骂到卵期喘日挑分蜻析妇是间国库内悠银邻行车进杰行党流姐动屑性峰管亩理阴的舰主胖要妙工险具巧，鹿可稀以将整躺体反两映察银沃行猾的辣资垮产债负脖债体流影动良性驼情房诚况温。©2域0踩1怎0毕帅马尿威击华门振扰会施计卫师革事公务坊所介是序瑞系士计合匀作小组摆织惜毕拜马欧威临国偶际烈的馋中外国狱成归员辆。碑版谜权姨所哨有顷，胸不河得片转俗载略。义中翁国袜印狭刷挑。1身2人民币百万元工行建行中行交行招行中信浦发民生兴业光大2009年占比一年以内（含无期限）38%38%99%46%54%60%55%55%40%49%一年至五年29%31%0%31%25%24%23%31%36%34%五年以上33%32%0%24%21%16%22%14%24%17%占比变化一年以内（含无期限）-6%-22%0%-12%-10%-6%-15%-7%-13%-12%一年至五年2%-9%0%6%5%5%7%10%13%7%五年以上4%31%0%6%5%0%8%-3%0%5%贷勿款骄期丝式限赠结降构骂（西续钩）中晃长预期旷贷味款弦比桑重抬上互升地，粪新坐增魄贷蔽款挨长猫期汁化恋。眨不煤同诉剩香余毅到盆期魂日颗区很间断的听贷恭款缴占区比如皇下偏所迁示挂：©2普0锐1葡0毕偶马划威躬华害振教会巷计纵师队事约务巩所黄是择瑞秧士逮合诸作给组启织得毕喊马腰威欧国悟际装的讽中抽国忽成劲员偶。替版组权尿所宝有烛，吊不硬得欢转载载嘴。锐中告国施印惕刷换。1划31容0摄%贷菌款匪期在限凝结遵构秆（舅续铅）剩捧余坏到妥期巷日奏为猛一润年垫以顾内钢和同以宋上深贷颗款博占渔比谨的果变滑动命情忍况善如谎下壳：4乏0但%3共0渔%2进0俊%工滔行建眨行中律行交费行招逆行中目信浦绞发民猜生兴俯业光蛇大一森年雷以屡内一折至跑五蛛年五福年让以绸上©2督0妇1丹0毕粘马扛威寨华良振柴会所计忽师移事稻务艺所拆是近瑞酒士货合殿作晒组拦织找毕唤马饼威啄国引际梢的闻中把国摄成乏员甩。联版抢权踏所拥有至，池不膊得候转监载屑。想中翼国咱印峡刷代。1交40斜%-止1笼0裁%-极2雾0洲%-徒3展0浆%贷浅款慈期洒限承结滋构众（颠续欢）中啦国役人奇民阿银窃行够《2城0泳0梅9年筐金愤融卷机冠构垮贷抵款厌投滩向脂统满计感报觉告鸭》默显铺示臣：2印0苏0轰9年值末某，膊本外渣币芽中岩长世期危贷榴款歼同打比姜新胳增4愤3毒.膛5劳%，蜘比疑上所年贫加泪快2决3嘴.潮4个括百锡分赵点捎。城爬市淘商受业餐银按行接中童长逼期释贷纲款隙占利比原变茶化4户5爆%4田4节%4环3谎%4丧2井%4丸1吨%4戚0虑%3保9却%3倦8搅%3哗7正%3电6当%3牌5载%2代0司0电62叠0忘0硬72弱0麦0火82碍0订0搞9©2租0用1敢0毕痕马筐威猪华蔬振本会驳计林师财事弊务刃所汉是屯瑞贼士思合果作遥组斥织长毕还马烫威搁国灵际录的油中峰国泳成萝员采。命版练权仔所械有贪，圾不公得受转念载张。雹中颤国这印窜刷温。1劝5资香料岭来徐源替：躁中俗国仪人包民鸣银僚行信艇贷澡状挪况渴分踏析国锡有备和协股虾份往制维商冲业度银部行近对炊公未中姨长婆期填贷罩款宗大陆幅它上他升脂，府大狮部件分宋投草向材政府栽的例基休础坟设雄施谁项场目泉或倡其潮他显投工资痕项欧目直；居费民称消细费偶性招贷桥款省主茶要老是亮住妙房掏按北揭状贷仔款亡，艳占侦据满中餐长献期叛贷患款挑的谜绝编对液份额突；中南长盼期淹贷瞎款村集杂中卵配腾置论在得房尾地堵产邻、岩基吓础扛设菜施伴建烫设沫和港公适共杆投自资烘行妥业草；贷繁款级主副体织出疏现轧“槐亲趟政缘瑞府糕化牲”蓬的剩倾男向翻：银柴行累贷猴款盾集郑中梅投轮向像国旷有舟大言型继企省业甲；政径府挖融划资书平旱台灯贷查款系激追增婚，障地奴方叼政象府威债始务壤风纠险按隐池现©2驱0针1笔0毕夜马班威骑华等振殿会摄计未师阻事次务洗所萄是姻瑞睁士赖合忘作熄组盒织呜毕该马溪威派国眨际乏的计中小国样成忠员抽。慰版滋权喝所凭有低，绪不汤得妇转钓载兆。略中鼠国围印增刷型。1涌6房晃地杆产短信疤贷口突距飞输猛好进乐，映相线关难信舅用赌风观险群不阶容御忽抓视铸。“释三的个暗办查法故、讽一捆个灶指鹅引温”见（辛贷著款业新翅规妨）《炉固炮定叶资哀产辆贷罪款西管绒理星办纠法参》池；《挪项侮目贩融段资滥业很务积指矿引锻》让；《攻流踪蝶动交资馅金怜贷槽款竭管型理盐暂则行倘办爱法泳》斗；《浆个星人洁贷任款谈管饶理饲暂追行荡办缠法袄》信盾贷甜资矛产阅质零量蔬分慨析主女要四指必标不娘良隙资历产制率不意良坦资包产结率绳＝希不扶良却信她用撒风折险摔资推产渠／虹信洪用辅风钻险伟资叼产嫩×1洪0管0搏%不花良纳贷做款眯率不耳良秤贷嗓款层率团＝汪（拨次窝级堵类屠贷王款狂＋捷可晴疑祥类领贷游款慕＋亦损秘失姥类前贷俗款敬）愿／绝各敌项贷距款仆×1渴0竹0声%拨吴备宫覆讲盖音率拨句备言覆六盖训率聪＝化期服末皂贷方款访减脑值身准演备段／向期抚末驰不借良零贷集款蚀余歇额%©2钉0筹1蜂0毕尝马移威倡华横振伏会愉计密师今事隶务遍所晨是端瑞窜士正合碎作启组冈织也毕医马捎威芦国螺际介的热中判国眉成薯员广。歉版稼权忠所花有众，械不围得配转所载哀。脂中关国俭印富刷柿。1枪7人民币百万元工行建行中行交行招行中信浦发民生兴业光大2009年拔备覆盖率164%176%151%151%247%149%246%206%255%194%不良率1.54%1.50%1.52%1.36%0.82%0.95%0.80%0.84%0.54%1.25%不良贷款余额8888,4674677272,1561567474,7187182525,0090099,73297321010,1571577,46074607,39773973,77937798,1238123拔贷比2.54%2.63%2.30%2.05%2.02%1.42%1.98%1.73%1.37%2.43%2008年拔备覆盖率130%132%122%117%223%136%192%150%227%150%不良率2.29%2.21%2.65%1.92%1.11%1.41%1.21%1.20%0.83%2.02%不良贷款余额104,48283,88287,49025,4609,67710,2868,4677,9214,1499,362拔贷比2.97%2.91%3.23%2.24%2.47%1.92%2.34%1.81%1.88%3.02%信第贷捆资衰产誉质冠量简分动析傅（秩续颜）不购良旋贷拣款消继洪续共“樱双呀降轿”击，墨拔厨备智覆渠盖连率冷能术够锅达付标傅。©2秤0革1掏0毕久马兴威恩华肿振乳会岗计弯师炉事摆务需所刑是曲瑞远士近合惨作尺组极织岗毕董马济威蛛国冠际桨的妻中办国朵成誓员搏。榆版倒权律所杀有鸣，舅不太得笑转没载碍。腥中独国冬印凶刷羡。1巨8不动良为贷帮款川余年额喝和番不懒良禽率不盖良腔贷捧款外余工额吧和考不辩良快率浅的温降侄低孕是荐加沉大修清顺收室和乱核锄销铃力孕度为的纵结咐果菌。3种.墨0矩0差%2握.榴5允0录%2师.将0轨0绘%2检0茅0此8年2淋0荷0区9年1啦.票5障0鼻%1谨.皱0吵0托%0变.卷5拼0型%0价.炊0咱0厕%工顿行建萍行中役行交奸行招斧行中聪信浦蕉发民疲生兴欲业光眠大©2葵0让1千0毕抗马凡威蕉华跳振霸会材计份师蛋事毕务集所新是促瑞同士尖合坡作义组漏织社毕德马或威凑国宾际悬的怪中感国假成亲员搅。虫版患权维所继有霉，盘不知得彻转浩载压。慰中朴国倦印斩刷碗。1纠9风丘险血抵菜补波能途力拔顾备拖覆蛋盖宾率隔超右过1漂5品0秋%：坟信积贷着投努放鲁高畜速至扩老张若，侵监裙管画动悦态筋调疤整饥，狡实楼现允“松以沸丰补法歉句”尤，浆提飘高辨抵尿御净预脖期膜损喘失老的领能尼力肉。3酒0消0僚%2歪5成0鄙%2险0蔬0巷%1聋5万0单%2畏0阔0外8年©2孩0使1词0毕瓣马排威贼华证振丹会感计久师聋事疮务放所达是压瑞良士纠合后作采组珍织箱毕劫马岁威箩国永际路的文中划国质成碗员素。央版车权坊所武有葵，邮不粘得遣转卸载半。叨中谦国穿印展刷葛。2膏02葛0质0戏9年1阅0滚0校%5杨0咽%0出%工体行建仇行中居行交畅行招疫行中中信浦追发民匪生兴部业光听大风便险防抵伶补安能逐力冰（队续膜）银联监荷会兄征勒求自意买见弯，意将总拔蹲贷乱比栏提南高斗到2痒.答5致%，素股拌份垂制潮商配业冈银躁行袜普续遍惠难颤以童达潮到浮要求怠，龟对芝利椒润号冲嫩击像较望大瞧。3酒.串5可0粗%3黑.麦0屯0榜%2歼.适5模0签%2宁.腐0阅0固%2京0抽0颈8年2玻0逗0昌9年1伍.绸5薄0伙%1微.刃0节0模%0拿.翠5星0杂%0稼.晒0妄0如%©2分0盛1镜0毕惧马天威翻华鸦振到会麦计听师首事蜻务爬所倒是愤瑞饼士宁合馋作兽组圾织唱毕对马娃威咽国扭际率的年中掀国刃成窗员居。青版上权纠所首有蛾，丑不柳得廉转爽载失。蓬中剖国遇印争刷为。2搞1工挥行建圾行咏中针行戒交偶行驻招爆行中桐信扰浦卷发否民恼生树兴哲业光淋大人民币百万元工行建行中行交行招行中信浦发民生兴业光大2009年总资产11,785,0539,623,3558,751,9433,309,1372,067,9411,775,0311,622,7181,426,3921,332,1621,197,696投资4,228,2322,578,7991,816,679773,964370,610206,146229,419156,366197,651138,548占比36%27%21%23%18%12%14%11%15%12%2008年总资产9,757,6547,555,4526,955,6942,678,2551,571,7971,319,2551,309,4251,054,3501,020,899851,838投资3,347,9082,194,7481,646,208621,724305,087217,020168,973133,659158,019131,516占比34%29%24%23%19%16%13%13%15%15%2009比2008总资产增幅21%27%26%24%32%35%24%35%30%41%投资增幅26%17%10%24%21%-5%5%36%17%25%5%投塔资尾规期模海抵外回投墨资浓萎吸缩壳，璃信扇贷刘挤辣压庄效椒应烫显炉现始，佛证截券拼投标资知占悔比猫显呀著萝下海降坐。©2报0鄙1腹0毕辽马量威致华兼振卡会劣计书师哈事酸务孔所糊是县瑞拨士江合插作械组佩织押毕楼马辫威逼国源际艳的头中度国除成枯员糠。况版威权风所左有挺，冻不违得完转态载耻。壤中钥国伪印饱刷薪。2骗2投闸资伙分混类从伤投锦资耀的储分作类逮上保看华，剩交殊易糖性孟金俘融肯资嫂产恐的康占抚比衬最敢小错；芹其葱他溜三蹲类膛的清比诊重朝，各务家刊银作行援均砍有冶不宵同鼓。1挪0衰0剪%9巡寿0耐%8宜0董%7姨0揭%应好收曲款崭项塑类唯投森资持冠有性至沃到沃期纸投练资可莫供老出耀售鄙金尚融杨资傍产交圆易呼性像金犁融鄙资奶产6谣0砍%5嘱0习%4怖0黄%3淹0舌%2书0茫%1舌0闸%0渡%©2肥0盆1辉0毕色马势威踢华笑振委会卷计砖师歼事俊务鼠所阿是室瑞袜士雨合轧作宾组参织掌毕宰马瞎威另国鼻际仙的役中料国削成励员发。仆版兔权砌所筋有尊，杰不卸得倡转截载束。猎中蜂国锹印肝刷牢。2坊3工即行建保行钻中碗行交节行招测行中秃信启浦超发民唱生兴吼业光型大投活资用分芒类江（桑续幅）中饭国睛建括设深银护行建送行句股耀改弄上胜市扑重秋组海时诞，倒为口了钩提湿高纳资但本芬充汇足率脊，辜财坟政木部协向折建芳行深发闪行覆特乡丰别北国楼债睛，狐由阵于纪不存处在朱同量类能型珍产恼品蛙的驼市漫场熟交树易还和你报柔价陆，桃所非以归勇类兽为傻贷利款舟及售应脏收梨款姐类展投耻资中苗国羊银额行©2扎0他1嫩0毕测马柏威父华仰振刮会仰计踏师且事扮务纱所芝是爸瑞愧士台合意作肚组贿织纤毕具马催威旱国连际柱的久中虾国素成龄员弯。梢版绩权日所陆有升，阻不喜得年转胀载僵。撤中云国功印之刷脚。2肾4人民币百万元工行建行中行交行招行中信浦发民生兴业光大总负债11,106,1199,064,3358,206,5493,144,7121,975,1581,668,0231,554,6311,337,4981,272,5641,149,575存款9,771,2778,001,3236,685,0492,372,0551,608,1461,341,9271,295,3421,127,938900,884799,640同业往来负债1,037,694812,9051,090,809653,161265,119283,702210,975152,317284,686268,993应付债券273,54498,644053,00040,73118,42218,80023,06068,92721,550其他23,604151,463430,69166,49661,16223,97229,51434,18318,06759,392存款88%88%81%75%81%80%83%84%71%70%同业往来负债9%9%13%21%13%17%14%11%21%23%应付债券1%1%1%2%2%1%1%2%5%2%其他2%2%4%2%3%1%2%3%1%5%负貌债调整攻体最状寄况随厚着员风搅险喇资芳产证规碰模套的浊上败升议，紧扩她充毙附盯属拉资絮本睁的挎需夫求骡增巨强即，声各史家叉银泻行梦的泊债务窄融姓资扮均众有邀增符加端。©2崇0高1宾0毕绸马妇威俘华糖振仪会甜计天师妈事派务底所归是宵瑞返士菜合当作艳组循织歉毕担马孟威矩国亿际斗的泳中堤国锡成咐员然。馅版哑权尼所作有岩，采不薪得歇转讨载冲。著中塞国萌印玻刷权。2己58子4深%负砌债级整眨体暗状店况串（淘续层）主盗要册负威债街项愧目领的稍构舍成语（愿续志）2膛%2仇%1神3纪%存亏款同跌业趴往肃来馅负次债应旱付鼠债寻券其色他©2坡0困1邀0毕扁马算威粮华俭振坑会污计项师肢事饥务爸所巩是纵瑞谊士虾合窃作斤组答织咱毕残马阶威答国怒际廉的故中活国忘成采员怖。征版董权给所垂有饶，睬不抛得询转乱载另。寨中医国鼠印蒸刷跟。2毯6人民币百万元工行建行中行交行招行中信浦发民生兴业光大2009年总负债11,106,1199,064,3358,206,5493,144,7121,975,1581,668,0231,554,6311,337,4981,272,5641,149,575存款8,937,0868,001,3235,390,2582,372,0551,608,1461,341,9271,295,3421,127,938900,881799,640占比80%88%66%75%81%80%83%84%71%70%2008年总负债9,150,5167,087,8906,461,7932,532,6131,492,0161,190,1961,267,723999,678971,877818,606存款7,224,8836,375,9154,116,3851,865,8151,250,6481,027,325947,293785,786632,423605,166占比79%90%64%74%84%86%75%79%65%74%2009VS2008总负债21%28%27%24%32%40%23%34%31%40%存款24%25%31%27%29%31%37%44%42%32%存森款凳规染模客维户拌存医款逝增孙速喉大怠幅博提添高竹，互占旋比膨总秤体浓变喇化某不闪大吉。©2那0两1锣0毕勤马秀威勤华晃振份会括计贩师冶事饿务跨所不是矩瑞疮士盯合古作泛组骂织戏毕那马船威泳国歼际住的外中蹄国苦成鬼员漫。庄版坚权蔬所馒有泥，丈不漂得朗转帜载宿。穿中毫国童印震刷吹。2晃7人民币百万元工行建行中行交行招行中信浦发民生兴业光大2009年占比对公存款51%55%50%57%60%82%45%83%76%71%对私存款49%45%48%33%40%18%44%17%16%17%其他存款0%0%1%10%0%0%10%0%8%12%占比变化对公存款0%2%6%2%2%2%3%0%2%0%对私存款0%-2%-5%-1%-2%-2%1%0%2%1%其他存款0%0%-1%-1%0%0%-5%0%-4%-1%存证款厚结消构宽贫松翠的固信更贷菠政乘策笔派窑生幻玉了阶大壁量痒存拉款晒，撑公调司怎类钱存夺款悼占目比翅上篇升颜。©2祝0恼1记0毕豆马枝威否华订振蜡会补计渠师亮事殃务宅所疯是励瑞聪士棕合反作棵组日织据毕备马伪威为国倍际构的致中捉国亩成填员苏。探版负权铁所过有援，晶不液得巴转刚载节。留中蹦国喝印专刷竞。2脉8人民币百万元工行建行中行交行招行中信浦发民生兴业光大2009年占比活期存款50%55%47%48%55%48%73%49%51%44%定期存款50%45%51%42%45%52%17%51%41%44%其他存款0%0%1%10%0%0%10%0%8%12%占比变化活期存款-2%2%3%1%3%5%4%7%6%-2%定期存款2%-2%-2%0%-3%-5%1%-7%-3%3%其他存款0%0%-1%-1%0%0%-5%0%-4%-1%存炸款让结吨构惨（畅续麦）实冰际熊利煤率忌为福负锻，朽通爬胀可压强力东增溉大胳，聋存警款倘活倡期宁化道迹乱象局明体显血，敏产歉生俭错究配摩风糊险累。©2响0却1决0毕春马命威会华丘振斤会羞计秧师袜事敏务华所胜是谜瑞州士衔合笨作脸组钩织却毕印马漏威卫国望际计的辰中待国誓成怪员粗。挺版纯权株所宁有芹，财不摧得荡转让载由。秤中辟国碗印绑刷厘。2冰9存繁贷冈比宽渡松有的池货类币拔政渴策云和调以砌量秆补要价求的轿战邪略挪，缝导协致狠存旧贷扬比花大鬼幅替提脾高芹，芳很监多桐中档小伸银乔行都旨突朱破蔽了7怖5茎%的蔬监悟管肠上嗽限鉴。9岸0谷%8解0鸽%7愉0旅%6辨0谢%5务0坊%2贫0轧0桶9年2途0静0凤8年4农0跨%3位0猪%2蹦0通%1喘0状%0齿%工面行建可行中鞋行交晴行招踩行中旧信浦捷发民酬生兴食业光迅大©2梳0辩1南0毕托马抓威厅华枕振凶会责计赢师喘事泡务殖所印是由瑞粥士掌合就作拼组炕织激毕竭马深威滤国大际庭的否中域国俩成真员茎。圆版够权游所秩有场，下不破得凤转碑载博。钟中政国晚印交刷乏。3目0盈林利车能冒力—僚—核谎心眨指哨标成翅本煤收票入惹比眨率成社本狭收款入酷比似率刺＝鸟营仰业严费蛛用信／园营梨业肝收汤入捏×1凝0洽0持%资申产贯利筝润确率资飘产深利栗润童率论＝剖净找利炭润屈／蹈资关产齿平犹均粪余娱额坊×1脾0像0辈%资树本锤利扇润羊率资堵本矩利小润裕率=净机利允润汉／登所蛾有矛者图权复益叫平乒均蜡余纠额否×1君0纪0颗%©2毁0构1喂0毕嘉马责威狠华皆振坛会绕计刮师逐事皱务忙所华是借瑞旅士差合廊作顶组岁织烫毕调马净威黎国炊际紧的扑中适国雄成屠员辟。姓版昨权乏所桨有换，问不雨得芝转御载渠。汪中剧国疤印淋刷创。3依1盈籍利歪能丧力—革—核阁心罩指宣标落（泡续滴）净耻利凉差净浑利桶差尝＝抛生火息放资眠产飞平华均姿利傲率锄－饰付欺息锐负户债晶平惜均白利券率生俭息昌资伸产答平痛均亭利破率柳＝外利哪息围收躺入偶／抗生发息浅资付产剃平恒均科余碑额阻×1敏0位0蛇%付瞧息畜负作债务平酿均居利诱率色＝田利她息蜓支乳出烦／赏付禁息阻负属债杯平却均卷余维额逼×1遇0坑0男%净挡利多息否收扑益天率净子利似息怨收厨益违率=利区息料净那收较入侮／距生饿息化资估产逮平益均伸余益额尽×1煎0语0和%©2萝0恼1赌0毕烟马衡威耕华么振匆会炮计则师摔事亮务关所揪是庆瑞沃士秤合起作港组拨织意毕野马肢威呼国盖际贸的摸中讯国棒成借员踢。得版跪权臭所训有妹，题不统得炒转港载仪。朝中攻国室印舰刷沉。3地2盈发利域能键力—浪—净虎利某润彻增历长勾率受课国执际煎金搭融民危给机称影娘响叠，阵经鸡济磁增敢长铲放廊缓耀，擦净肺息生差胶大续幅芝收装窄铲，半净攻利幸润稍增相长果率涂下降妙。7昂0瞎%6浆0芦%5寸0蚀%4罗0嫁%2付0熟0潜8年2睛0便0汽9年-脂1拾0妹%3俩0你%2掠0与%1鼓0仰%0健%工心行建灭行中叠行交雨行招珍行中型信兴趋业©2值0属1常0毕灰马妥威植华捐振魔会传计寻师贱事拥务谈所顾是展瑞赔士碑合纠作狐组纯织蓬毕近马衫威帝国轿际寇的厅中催国透成先员振。纯版产权呈所剃有渡，作不叛得磨转离载当。耻中岭国孤印岩刷采。3锣3-曲2辨0侨%盈则利其能板力—档—净仙资宪产设收赞益融率净写资故产士收御益踏率泥是每反态映净银路行闲盈蹈利凝能沙力屿的呈主圆要责指多标国之局一斯。3陆5善.苹0宿0考%3叮0钱.症0缺0旨%2糊5抽.糟0域0劣%2伐0哈.龟0矛0排%R贷O绪E第-巴2陈0政0隙8R纯O果E仔-按2腔0因0还91颜5娘.湿0址0厦%1植0埋.河0表0腹%5馅.炼0冒0尘%0绳.团0既0蚀%工格行建共行中舅行交擦行招首行中朝信浦卧发民思生兴姓业光傲大©2萝0米1宏0毕立马掉威这华蜜振畜会蠢计竟师驱事睬务帅所害是珠瑞障士担合链作浅组熔织元毕既马签威位国巴际冤的贝中奇国沉成码员世。丸版晶权交所缘瑞有屡，耻不凡得醋转怠载燥。咐中丸国震印照刷衫。3玩4盈傅利桶能军力—拼—总喝资农产芒收嫂益察率同缠上邪年音相仓比忆，样多话数煌银际行耗的遣总桌资严产申收棋益炭率鱼有赤所遵回谎落往。1叹.兆4归0碎%1功.叔2红0吨%1习.蛋0锁0文%0哀.为8稿0旨%R挑O异A谨-何2开0挤0勺8R丽O六A旧-词2稻0烤0旋90便.铃6飘0垦%0塘.峡4必0股%0驱.植2尺0墓%0允.器0枝0哄%工辫行建泊行中额行交灰行招业行中则信浦码发民奸生兴叶业光播大©2摧0段1妄0毕除马皂威挠华针振专会菊计星师翅事钱务厉所卫是榴瑞克士配合缓作丹组阁织瘦毕迟马游威逢国湿际致的躬中隔国染成脚员看。正版锤权匙所它有碗，扒不熄得次转趋载降。席中票国项印福刷哲。3横52009年2008年增减增减百分比单位：人民币百万元工行245,821263,037-17,216-6.55%建行211,885224,920-13,035-5.80%农行181,639,193,845,-12,206,-6.30%中行158,881162,936-4,055-2.49%交行66,56465,6369281.41%招行40,36446,885-6,521-13.91%中信35,98437,351-1,367-3.66%浦发33,53831,5342,0046.36%民生32,24030,3801,8606.12%兴业27,20226,1921,0103.86%光大19,60222,336-2,734-12.24%华夏15,80716,485-678-4.11%深发展1212,9849841212,5985983863.06%306%北京银行10,95411,088-134-1.21%盈怜利运能夸力—鬼—净摄利切息迹收惠入©2红0脂1逮0毕爹马察威说华哑振窄会送计黎师泉事陵务辫所幻玉是伍瑞月士革合王作违组死织令毕泪马童威催国屯际蚁的有中瞧国谁成信员菊。最版蔑权寺所垄有攀，且不欺得旺转戴载妖。劳中需国吴印过刷叼。3振6盈魄利绢能叉力—授—生尽息懒资漫产注和班付著息杰负种债2扬0睛0屋9年2帝0皮0苦8年增滑减2刚0昏0箭9年2横0桑0初8年增棒减生斧息盒资基产哈收茫益遇率付厦息砍负积债种付爱息电率©2拐0跪1辱0毕味马稠威绞华败振铲会朱计伴师难事宰务忙所并是甚瑞兆士字合疲作颈组典织腥毕筐马续威胀国恰际谊的枝中新国堤成屯员扁。蹦版损权驳所价有此，违不胀得近转贞载腹。鼠中容国丑印观刷算。工画行建爪行农姥行中特行交瞧行招捆行中壁信浦朗发民块生兴毅业光举大华屑夏深驱发仗展北壳京右银这行1钟.步5时8珠%1肯.镰5酒5被%1绿.号5址1夸%1荒.银4草1刷%1宝.宅7诊8籍%1铜.理5寨0粉%1腐.难5获3墓%n竹/妄a1森.奋8活0量%n郑/籍a1桌.影8住6旧%n卖/州a1件.担7萍0仔%n劫/在a2兆.坦1纱4幻玉%2呼.核0需3侵%2垄.进0佣1校%2咽.坦1龟8轰%2絮.量4倡1殊%2霜.爪0描5奋%2枣.理3恰4捆%n丝式/嫩a2苦.驼8必4赢%n厌/胆a2角.骆6稼5辽%n锡/续a2统.盆6爷7蛮%n失/培a-耳0烛.谨5办6-茧0俗.个4脊8-耗0步.页5鲁0-斑0斥.守7时7-谁0暴.幸6独3-挥0勒.悦5味5-懒0欲.兄8抬1n老/炮a-妈1恢.头0活4n新/毁a-江0坝.删7惩9n闯/总a-椅0对.帝9傍7n肌/乏a工波行建鼓行农龙行中食行交馅行招联行中送信浦希发民椅生兴脊业光赖大华浸夏深滨发伙展北丑京士银捞行3捡.如7炮4糟%3昆.嘉8捷5辅%3泳.高7经1料%3章.般3提6晴%3勒.签9团9例%3米.品6粥5诞%3队.姜9晃2触%n徐/投a4扛.钳2书9而%n镜/昼a3具.敞7阵1听%n砍/脖a4锣.围1吼1芽%n数/云a4缝.茶9番4肃%5副.渣1闸3待%4轰.愁9宝4心%4慕.粒6盖3径%5流.殊2湖8粥%5优.携2西9并%5板.获2尘8天%n阶/踩a5题.倍8团4异%n受/恼a5痛.济3蜘1差%n有/水a5陪.翁5帖7云%n股/罗a-答1方.宅2闪0-馆1欢.骄2招8-恢1爆.层2捧3-材1畅.晋2铃7-洁1广.仗2竞9-泉1械.抽6告4-赌1气.痰3嫁6n仓/准a-饼1厘.大5筛5n鲁/啄a-仔1洪.购6域0n虫/店a-奇1靠.纯4讨6n弓/祥a3笋7净息差2009年2008年增减工行2.26%2.95%-0.69建行2.41%3.24%-0.83农行2.28%3.03%-0.75中行2.04%2.63%-0.59交行2.29%3.01%-0.72招行2.23%3.42%-1.19中信2.51%251%3.16%316%-0.65065浦发2.19%3.05%-0.86民生2.59%3.15%-0.56兴业n/a/n/a/n/a/光大1.95%2.92%-0.97华夏n/an/an/a深发展2.47%247%3.02%302%-0.55055北京银行n/an/an/a净利差2009年2008年增减工行2.16%2.80%-0.64建行2.30%3.10%-0.80农行2.20%2.93%-0.73中行1.95%2.45%-0.50交行2.21%2.87%-0.66招行2.15%3.24%-1.09中信2.39%239%2.94%294%-0.55055浦发2.10%2.91%-0.81民生2.49%3.00%-0.51兴业n/a/n/a/n/a/光大1.85%2.73%-0.88华夏n/an/an/a深发展2.41%241%2.90%290%-0.49049北京银行n/an/an/a盈列利皇能捏力—爱—净柏利锤差侄和妻净筹息陈差©2挤0劣1纤0毕舱马塔威民华容振脏会算计鸽师扶事府务黄所芝是唐瑞缎士更合舱作雀组牵织状毕沿马摊威净国麻际责的条中奋国解成罢员辞。钢版呈权委所堤有违，侨不境得正转丙载足。城中孩国您印敲刷锅。3杨8盈他利躬能倒力—苗—净膏息残差由何于乱执卵行稍反谊危娱机雷的顺降拜息宽政脱策衣，找银养行呜整引体书息据差源水出平诊显撒著渔下睛降拿。43胖.名532栽.证5人桑民涛币外脊币21圆.厉510键.酸502晶0寺0瞎5年2极0庆0缝6年2胁0陵0壳7年2衡0蝴0妙8年2识0令0对9年©2哪0梦1秃0毕筑马盼威建华当振菌会钓计更师详事协务犯所沿是列瑞贱士胶合肉作膝组音织翼毕会马梨威花国微际连的括中步国辛成帖员蔬。宵版逗权摄所督有此，阵不出得径转静载细。终中蓄国呜印言刷芒。3裹9资利料也来所源姿：盐中狸国弱银换行2每0内0亭9年奏年妄报2轮0掉0垮5年极至2辰0口0屋9年架中繁国止内集地顽净狂息捐差盈钥利腾能倦力—日—净怜息扬差梢（限续肿）净胶息捞差障下摇降瘦的浪主搁要阅原治因佣包拨括益：人商民谁币野基舰准裂利熄率未和耻市另场吨利柱率策大凳幅届下切降巨，视存洽贷从利围差钩收央窄篮；为骨应会对遭危赛机蔬，自主塘要恩经蜡济使体惹利嫁率慌维漂持洪在寒低句位碗，坏外输币俊市派场顽利炼率待大筝幅齐下降暴；贷申款录结骂构镇有辫所灶变晕化粱：2前0夺0绘9年耳上旦半纺年猴新洞增腊贷兄款稠票索据习贴罩现独比允重粒大粮；采拳取舰“泉以绪量市补绣价年”开的萌策痒略誉，铅持垄续行扩千大渔信煌贷障投轧放技规锄模录，示但蚂难榴以暂遏峰制宫利润