Current assets refer to assets with strong liquidity, including cash on hand, deposits with the central bank, interbank deposits, lent funds, short-term loans, short-term investments, investments due within one year and other current assets; ?
Long-term assets refer to assets with a maturity of more than one year, including medium and long-term loans, overdue loans, long-term investments, fixed assets and other long-term assets.
According to the requirements of commercial bank management, commercial bank assets can be divided into five categories: cash assets, loan assets, securities assets, fixed assets and exchange difference funds.
Cash assets are a necessary condition for banks to maintain liquidity; Loan assets and securities assets are the main part of bank assets and the main source of bank profits; Fixed assets are the necessary material conditions for bank operation; Exchange difference fund is an inevitable capital occupation in bank operation. The asset management of commercial banks will have an important impact on the whole social and economic life.
Liquidity risk in broad sense and narrow sense refers to the payment risk caused by commercial banks' insufficient cash to make up for customers' deposit withdrawal; Liquidity risk in a broad sense includes not only liquidity risk in a narrow sense, but also the risk caused by commercial banks' lack of funds to meet customers' reasonable credit demand or other immediate cash demand.
Take the recent subprime mortgage crisis in America as an example. On the surface, this crisis is caused by insufficient liquidity of banks, but its fundamental reason is the wrong asset allocation of commercial banks and the indiscriminate issuance of loans with low credit rating and poor quality.
The biggest harm of liquidity risk lies in its conductivity. Due to the complex creditor-debtor relationship between the assets of different financial institutions, once the assets of a financial institution have liquidity problems and cannot maintain their normal positions, the financial problems of a single financial institution will evolve into global financial turmoil.
Baidu encyclopedia-commercial bank assets