关于经济资本收益率、经济增加值有关指标的说明(培训)

关于经济资本收益率、经济增加值有关指标的说明(培训) 关于经济增加值等有关问题的说明 一、基本概念 经济增加值,EVA, 是指提取包括股权和债务在内的所有资金成本后的税后经营利润～也即税后经营利润与投资者用同样资金投资于其他风险相近的有价证券的最低投资回报相比～超出或低于后者的量值。 资本成本 是指经营所用资本的成本～是为补偿企业投资者、债权人所必要的最低收益～反映了资本市场对企业未来获利能力和风险水平的预期。目前一般商业银行核定一类分行资本期望回报率为10%-12%。 经济资本 是指用于抵偿“非预期损失”的资本数量。 非预期损失 商业银行经营必须承担风险～面临三类潜在损失:预期损失、非预期损失和异常损失。预期损失是根据大数定律计算出来的平均损失～可以通过产品定价和拨备进行预防,异常损失发生概率极低～但损失巨大～例如重大灾难袭击～银行对此难以抵御～只能通过极端情景假设进行测试,非预期损失介于预期损失和异常损失之间～银行可以对其发生概率和损失金额进行量化～并据此计算最低资本需要来加以防御。这部分资本一般被称作经济资本～它是防止银行倒闭的最后防线。 need to use loan funds according to this drawing application for external payments.job titles, job title, education, professional qualifications, such as copies of original and supporting information; (F) the loan documents, such as contracts, etc; (G) loans for business, should also provide an original and one copy of the following information: 1 the identification code of the business information, including business licenses, corporate 二、经济增加值,EVA,的计算 ,一,计算公式 经济增加值,税后考核利润,资本成本。 其中: 1、税后考核利润,税前考核利润,所得税,应纳税所得非正常调增或纳税查补额，其他特殊因素调整额 2、资本成本,经济资本×资本期望回报率。 3、经济资本,?各项风险资产×经济资本分配系数。 各项风险资产按照日均余额计算～包括存放同业、拆放同业、回售证券、各项贷款、贷款应收利息、投资、承兑汇票、信用证、保函、贷款承诺、其他应收款,含暂付款,、待摊费用、待处理抵债资产、资本性占用。 其中～资本性占用余额,固定资产净值，在建工程余额，固定资产清理余额，无形资产余额，长期待摊费用余额 ,二,经济资本分配系数 经济资本分配系数的核定值参见附1,经济资本分配系数参照表,。 need to use loan funds according to this drawing application for external payments.job titles, job title, education, professional qualifications, such as copies of original and supporting information; (F) the loan documents, such as contracts, etc; (G) loans for business, should also provide an original and one copy of the following information: 1 the identification code of the business information, including business licenses, corporate 三、经济增加值注意事项 由计算公式可知～经济增加值与税后利润、经济资本、各项风险资产密切相关。 ,一, 增加税后利润 依法纳税和加强日常工作中的税收筹划工作～从严控制业务招待费、业务宣传费和非公益性损赠等应纳税所得额增长。所得税调整项目参见“企业所得税测算表”。 ,二,经济资本分类 1、正相关型:该类资产表现为高风险高收益～如信贷类资产～虽然该类资产经济资本风险系数相对较高～但收益回报亦较高～风险与收益成正比～故应作好该类资产的边际收益与机会成本的测算～合理调控好业务的收益、期限与风险间的相互关系。 2、负相关型:该类资产表现为低风险低收益～如其他类资产～经济资本风险系数相对较高～但收益回报较低～甚至为负～故应该在确保业务正常发展的前提下尽可能地予以压缩该类资产～避免资源浪费～提高资金使用效率和资产效益。 3、综合型:该类资产需结合其他业务联动产生收益～如表外类～虽然该类资产本身的收益性不如信贷类资产收益高～但通过与其他业务联动可产生综合性效益～故应作好该类资产的业务联动和综合效益的测算～提高综合收益水平。 need to use loan funds according to this drawing application for external payments.job titles, job title, education, professional qualifications, such as copies of original and supporting information; (F) the loan documents, such as contracts, etc; (G) loans for business, should also provide an original and one copy of the following information: 1 the identification code of the business information, including business licenses, corporate 附表1: 经济资本分配系数参照表 类别 项 目 系数 银行承兑汇票贴现 1% 贴现 商业承兑汇票贴现 4% 个人住房贷款 1% 信 保证贷款 4% 贷 类 其他贷款 抵押贷款 3% 质押贷款 2% 贷款应收利息 4% 存放同业 1% 资 拆放同业 2% 金 类 回售证券 1% 投资国家和中央银行债券 0% 债券投资 投资政策性银行债券 0% 投投资其他债券 4% 资股权投资 4% 类 应收债券利息 4% 应收股利 4% 开出银行承兑汇票,风险敞口, 2% 表开出信用证,风险敞口, 2% 外开出保证凭信,风险敞口, 2% 类 贷款承诺 2% 其他应收款,含暂付款, 4% 待摊费用 4% 其 待处理抵债资产 25% 他 类 合理资本性占用 20% 资本性占用 非合理资本性占用 50% 合理资本性占用比例,资本性占 2% 用/生息风险资产, 一类区行 12% 二类区行 12% 资本期望回报率 三类区行 10% 四类区行 10% need to use loan funds according to this drawing application for external payments.job titles, job title, education, professional qualifications, such as copies of original and supporting information; (F) the loan documents, such as contracts, etc; (G) loans for business, should also provide an original and one copy of the following information: 1 the identification code of the business information, including business licenses, corporate 经济资本分配系数有待调整 注:1、 经济资本分配系数代表资产非预期风险水平。在假设风险资产规模既定的前提下～经济资本分配系数越大～所分配的经济资本亦越大 2、 信贷类、资金类、投资类、表外类、其他类各项风险资产均按日均余额计算 3、 资本性占用分为合理资本性占用和非合理资本性占用 ,1,如果资本性占用大于考核期生息风险资产日均余额×合理资本性占用比例～则合理资本性占用,考核期生息风险资产日均余额×合理资本性占用比例 合理资本性占用比例为2% 如果资本性占用小于考核期生息风险资产日均余额×合理资本性占用比例～则合理资本性占用,资本性占用 生息风险资产=存放同业，拆放同业，回售证券，各项贷款，贷款应收利息，投资，存放系统内款项,系统内存放 ,2, 如果资本性占用大于合理资本性占用～则非合理资本性占用=资本性占用-合理资本性占用 如果资本性占用小于合理资本性占用～则非合理资本性占用,0 need to use loan funds according to this drawing application for external payments.job titles, job title, education, professional qualifications, such as copies of original and supporting information; (F) the loan documents, such as contracts, etc; (G) loans for business, should also provide an original and one copy of the following information: 1 the identification code of the business information, including business licenses, corporate