Financial statement analysis of banks

Author: None
Publisher:
Publish Date: 2002-05-02
Features: To strengthen the performance evaluation of Bank of Communications' agent banks, we invited Zhou Xiangsheng from Bank of China and Wang Weixin, Deputy General Manager of the Research Department of our bank, to teach financial analysis methods and other content to the Overseas Department of Bank of Communications. For convenience in work and application, we compiled their lecture notes into this booklet. Due to the rapid development of international banking since the financial innovation in the 1980s, especially after the publication of International Accounting Standard No. 30, there have been many new requirements for bank annual reports in accordance with the Basel Committee's guidelines, such as the disclosure of cash flow statements and transaction risks. Additionally, some content not covered in the original lecture notes, such as the analysis of off-balance sheet items and disclosure requirements for derivatives, has been included. We have strived to gather relevant information, such as HSBC's annual report and the requirements of the Shanghai Branch of the People's Bank of China for trial preparation of cash flow statements. At the same time, to facilitate the timely collection of such information, the book also introduces Moody's Information Rating data. This data is not only useful for evaluating agent banks but also serves as a certain guide for establishing a modern with a modern banking mindset.