”制卧台贸易上兰 银行管理学 corporation.It is also useful to discuss the role of provision for loan losses,its noncash expense feature,and the linkage with the contra-asset account for loan loss reserves. Many banks view provisions as an easily managed figure that can produce whatever earnings figure is desired. 2.The application of the return on equity(ROE)model to PNC's data and the risk measures can be used to demonstrate the trade-off between profitability and risk.Carefully walk students through the calculations of ROE,ROA,EM,AU,ER and TAX,but focus on interpreting the ratios. 3.As an assignment,it is useful to have the students evaluate the profitability and risk ratios for Community National Bank(CNB)and write-up an analysis to be discussed in class. This works best after completing a detailed analysis of PNC's data.It is easy to get bogged down in data.Students should be encouraged to focus on interpreting the financial ratios rather than on the calculations.The template provided with the text can be used to handle subsequent computations and cases.Emphasize the importance of reviewing at least 3 years of historical financial data to determine key trends,and comparing the most recent performance ratios with those of peer banks to determine where significant deviations occur. 4.The financial ratios are provided in a framework that follows reporting in the Uniform Bank Performance Report(UPBR),which bankers obtain from federal regulators.The BANK template provided with the text can be used by students to evaluate the performance of any financial institution once students have entered the raw data. Special Projects 1.Have the students perform the analysis in Case 1:Southwestern State Bank.The use of the Lotus template is encouraged because it allows students to focus on interpreting the data rather than calculating the ratios.Have students write up a report that examines the bank's performance over the past 3 years and versus peer banks. 2.Select two or more well-known Global Banks,Nationwide Banks or Super Regional Banks and obtain their most recent annual reports and 10-K statements,if possible.Have students perform the risk versus return analysis as summarized in Exhibits 3.4-3.8 using the BANK template.Require that students carefully review footnotes to the financial statements for additional information and ask them to read the chairman's letter to stockholders.Students should submit a written report as if they are a consultant responsible for identifying strengths and weaknesses in firm performance,and recommending strategic changes in management policies to improve performance. 3.Have students collect financial information for savings and loan associations,credit unions,investment banks,and finance companies.Use the Bank template to conduct the profit and risk analysis outlined in Exhibits 3.4,3.6,3.7 and 3.8.After interpreting the data in line with that described in part B above,have students compare the performance with that of commercial banks.Ask students to specifically identify where differences exist in financial reporting and in the profit versus risk trade-off. 4.PNC Bank reported significant problems in 2001 and 2002 having to re-state earnings multiple times.By mid-2002.the regulators restricted PNC's activities due to 第5页共29页银行管理学 第 5 页 共 29 页 corporation. It is also useful to discuss the role of provision for loan losses, its noncash expense feature, and the linkage with the contra-asset account for loan loss reserves. Many banks view provisions as an easily managed figure that can produce whatever earnings figure is desired. 2. The application of the return on equity (ROE) model to PNC's data and the risk measures can be used to demonstrate the trade-off between profitability and risk. Carefully walk students through the calculations of ROE, ROA, EM, AU, ER and TAX, but focus on interpreting the ratios. 3. As an assignment, it is useful to have the students evaluate the profitability and risk ratios for Community National Bank (CNB) and write-up an analysis to be discussed in class. This works best after completing a detailed analysis of PNC's data. It is easy to get bogged down in data. Students should be encouraged to focus on interpreting the financial ratios rather than on the calculations. The template provided with the text can be used to handle subsequent computations and cases. Emphasize the importance of reviewing at least 3 years of historical financial data to determine key trends, and comparing the most recent performance ratios with those of peer banks to determine where significant deviations occur. 4. The financial ratios are provided in a framework that follows reporting in the Uniform Bank Performance Report (UPBR), which bankers obtain from federal regulators. The BANK template provided with the text can be used by students to evaluate the performance of any financial institution once students have entered the raw data. Special Projects 1. Have the students perform the analysis in Case 1: Southwestern State Bank. The use of the Lotus template is encouraged because it allows students to focus on interpreting the data rather than calculating the ratios. Have students write up a report that examines the bank's performance over the past 3 years and versus peer banks. 2. Select two or more well-known Global Banks, Nationwide Banks or Super Regional Banks and obtain their most recent annual reports and 10-K statements, if possible. Have students perform the risk versus return analysis as summarized in Exhibits 3.4 – 3.8 using the BANK template. Require that students carefully review footnotes to the financial statements for additional information and ask them to read the chairman's letter to stockholders. Students should submit a written report as if they are a consultant responsible for identifying strengths and weaknesses in firm performance, and recommending strategic changes in management policies to improve performance. 3. Have students collect financial information for savings and loan associations, credit unions, investment banks, and finance companies. Use the Bank template to conduct the profit and risk analysis outlined in Exhibits 3.4, 3.6, 3.7 and 3.8. After interpreting the data in line with that described in part B above, have students compare the performance with that of commercial banks. Ask students to specifically identify where differences exist in financial reporting and in the profit versus risk trade-off. 4. PNC Bank reported significant problems in 2001 and 2002 having to re-state earnings multiple times. By mid-2002, the regulators restricted PNC’s activities due to