工商银行财务报表分析

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20,939,000,00000持有至到期投资1,314,320,000,000001,496,738,000,000002,312,781,000,000002,424,785,000,000002,576,562,000,00000长期股权投资28,421,000,0000036,278,000,0000040,325,000,0000032,750,000,0000033,284,000,00000固定资产79,759,000,0000084,626,000,0000090,569,000,00000100,246,000,00000110,275,000,00000在建工程5,189,000,000008,693,000,0000010,270,000,0000016,054,000,0000022,604,000,00000递延所得税资产10,775,000,0000018,696,000,0000021,712,000,0000021,938,000,0000022,789,000,00000其他资产105,749,000,00000108,781,000,00000624,168,000,00000149,933,000,00000804,582,000,00000资产总计9,757,654,000,0000011,785,053,000,0000013,458,622,000,0000015,476,868,000,0000017,542,217,000,00000向中央银行借款51,000,00000100,000,000001,133,000,00000同业及其他金融机构存放款项592,607,000,00000931,010,000,00000922,369,000,000001,091,494,000,000001,232,623,000,00000拆入资金53,647,000,0000070,624,000,00000125,633,000,00000249,796,000,00000254,182,000,00000交易性金融负债11,834,000,0000015,831,000,00000衍生金融负债13,612,000,000007,773,000,0000010,564,000,0000012,617,000,0000013,261,000,00000卖出回购金融资产款4,648,000,0000036,060,000,00000吸收存款8,223,446,000,000009,772,749,000,0000011,145,557,000,0000012,261,219,000,0000013,642,910,000,00000应付职工薪酬19,942,000,0000020,772,000,0000020,305,000,0000023,819,000,0000025,013,000,00000应交税费44,979,000,0000028,626,000,0000040,917,000,0000061,046,000,0000068,162,000,00000应付债券35,726,000,0000075,000,000,00000100,410,000,00000递延所得税负债16,000,00000178,000,00000318,000,00000103,000,00000552,000,00000其他负债150,059,000,00000147,496,000,00000270,841,000,00000818,851,000,000001,175,922,000,00000负债合计9,150,516,000,0000011,106,119,000,0000012,636,965,000,0000014,519,045,000,0000016,413,758,000,00000实收资本（或股本）334,019,000,00000334,019,000,00000349,019,000,00000349,084,000,00000349,620,000,00000资本公积112,243,000,00000102,156,000,00000122,820,000,00000126,395,000,00000128,524,000,00000盈余公积24,650,000,0000037,484,000,0000053,782,000,0000074,420,000,0000098,063,000,00000一般风险准备69,355,000,0000084,222,000,0000093,071,000,00000104,301,000,00000189,071,000,00000未分配利润72,146,000,00000117,931,000,00000201,157,000,00000313,334,000,00000372,541,000,00000少数股东权益3,955,000,000005,041,000,000001,227,000,000001,081,000,000003,462,000,00000外币报表折算差额9,230,000,000001,919,000,00000581,000,0000010,792,000,0000012,822,000,00000归属母公司所有者权益（或股东权益）603,183,000,00000673,893,000,00000820,430,000,00000956,742,000,000001,124,997,000,00000所有者权益（或股东权益）合计607,138,000,00000678,934,000,00000821,657,000,00000957,823,000,000001,128,459,000,00000负债和所有者权益（或股东权益）总计9,757,654,000,0000011,785,053,000,0000013,458,622,000,0000015,476,868,000,0000017,542,217,000,00000表12、比较资产负债表之资产总计分析2012年12月31日，工商银行的资产总计为17,542,217,000,00000元，比上年增加了2,065,349,000,00000元，增长率为1177，比2008年同期增长了7,784,563,000,00000元，增长率为4438，从表12可以看出，2008年至2012年，工商银行资产一直呈平稳上升的趋势。由于银行的性质较为特殊，高负债率是十分正常的。其中，2012年发放贷款及垫款较上年增加了989,270,000,00000元，应主要是投放于基础设施行业，高信度等级客户，优质小企业客户，及个人住房贷款等。而2012年度的现金及存放同业款项也比前一年增长了94,451,000,00000元，增长率为2293，2008年至2012年也是一直平稳增长，这主要是由于法定存款准备金受客户存款大幅增长影响而增加的。表13、比较资产负债表之负债合计分析2012年12月31日，工商银行的资产负债总计为16,413,758,000,00000元，较上年增长1,894,713,000,00000元，增长率为1154，这得益于客户基础的拓展和巩固，吸收客户的存款增加了1,381,691,000,00000元，这项数据也是银行资金需求的表现之一。银行只要能提供贷款，就能从中获利，这就是银行的特殊性表现。2）比较利润表（水平分析表）表15、比较利润表（水平分析表）利润水平分析表编制单位工商银行单位元会计年度2008年度2009年度2010年度2011年度2012年度一、营业收入309,758,000,00000309,454,000,00000380,821,000,00000475,214,000,00000536,945,000,00000利息净收入263,037,000,00000245,821,000,00000303,749,000,00000362,764,000,00000417,828,000,00000利息收入440,574,000,00000405,878,000,00000462,762,000,00000589,580,000,00000721,439,000,00000利息支出177,537,000,00000160,057,000,00000159,013,000,00000226,816,000,00000303,611,000,00000手续费及佣金净收入44,002,000,0000055,147,000,0000072,840,000,00000101,550,000,00000106,064,000,00000手续费及佣金收入46,711,000,0000059,042,000,0000078,008,000,00000109,077,000,00000115,881,000,00000投资收益3,348,000,000009,904,000,000003,275,000,000008,337,000,000004,707,000,00000其中对联营企业和合营企业的投资收益1,978,000,000001,987,000,000002,146,000,000002,444,000,000002,652,000,00000公允价值变动收益71,000,00000101,000,00000108,000,00000211,000,00000371,000,00000汇兑收益851,000,000001,246,000,00000735,000,000001,400,000,000004,095,000,00000其他业务收入293,000,0000071,000,00000114,000,000001,374,000,000004,622,000,00000二、营业支出166,227,000,00000143,460,000,00000166,334,000,00000204,214,000,00000229,487,000,00000营业税金及附加18,765,000,0000018,157,000,0000021,484,000,0000028,875,000,0000035,066,000,00000业务及管理费91,506,000,00000101,703,000,00000116,578,000,00000139,598,000,00000153,336,000,00000资产减值损失55,528,000,0000023,219,000,0000027,988,000,0000031,121,000,0000033,745,000,00000其他业务成本428,000,00000381,000,00000284,000,000004,620,000,000007,340,000,00000三、营业利润143,531,000,00000165,994,000,00000214,487,000,00000271,000,000,00000307,458,000,00000营业外收入2,834,000,000002,213,000,000002,357,000,000002,451,000,000002,767,000,00000减营业外支出1,064,000,00000959,000,000001,418,000,000001,140,000,000001,538,000,00000四、利润总额145,301,000,00000167,248,000,00000215,426,000,00000272,311,000,00000308,687,000,00000减所得税34,150,000,0000037,898,000,0000049,401,000,0000063,866,000,0000069,996,000,00000净利润111,151,000,00000129,350,000,00000166,025,000,00000208,445,000,00000238,691,000,00000（一）归属于母公司所有者的净利润110,766,000,00000128,599,000,00000165,156,000,00000208,265,000,00000238,532,000,00000（二）少数股东损益385,000,00000751,000,00000869,000,00000180,000,00000159,000,00000（一）基本每股收益03303904806068（二）稀释每股收益033039048059067分析从上面的利润表可以看出，2012年营业利润相比前一年增长率为115，而净利润比前一年增长了30,246,000,00000元，从利润构成上来看，工商银行的盈利能力比前一年提高了。虽然利息净收入、利息收入、利息支出、手续费及佣金净收入以及手续费及佣金收入这几项费用的增加会影响营业利润，但是投资收益的减少比费用增加的增长率高，因此没有影响营业利润的增加。而2012年工商银行净利润比上一年增加了1267，从分析来看，主要是利润总额比前一年增加了36,376,000,00000元所引起的。由于所得税费用也增加了6,130,000,00000元，两者一同增加，所以净利润增加幅度较大。2、选择2012年度的资产负债表，进行垂直分析。分析资产结构及其合理性；资本结构及其稳健性；偿债能力及其安全性；运营能力及其效率性。1）2012年度资产负债表（垂直分析表）表21、资产负债表（垂直分析表）资产负债表垂直分析表编制单位工商银行2012年度单位元年末数年初数资产金额比重金额比重现金及存放同业款项411,937,000,00000235317,486,000,00000205存放中央银行款项3,174,943,000,0000018102,762,156,000,000001785贵金属55,358,000,0000003238,971,000,00000025拆出资金224,513,000,00000128160,516,000,00000104交易性金融资产221,671,000,00000126152,208,000,00000098衍生金融资产14,756,000,0000000817,460,000,00000011买入返售金融资产349,437,000,00000226发放贷款及垫款8,583,289,000,0000048937,594,019,000,000004907应收款项364,715,000,00000208498,804,000,00000322可供出售金融资产920,939,000,00000525840,105,000,00000543持有至到期投资2,576,562,000,0000014692,424,785,000,000001567长期股权投资33,284,000,0000001932,750,000,00000021固定资产110,275,000,00000063100,246,000,00000065在建工程22,604,000,0000001316,054,000,00000010递延所得税资产22,789,000,0000001321,938,000,00000014其他资产804,582,000,00000459149,933,000,00000097资产总计17,542,217,000,000001000015,476,868,000,0000010000向中央银行借款1,133,000,00000001100,000,00000000同业及其他金融机构存放款项1,232,623,000,000007031,091,494,000,00000705拆入资金254,182,000,00000145249,796,000,00000161衍生金融负债13,261,000,0000000812,617,000,00000008吸收存款13,642,910,000,00000777712,261,219,000,000007922应付职工薪酬25,013,000,0000001423,819,000,00000015应交税费68,162,000,0000003961,046,000,00000039递延所得税负债552,000,00000000103,000,00000000其他负债1,175,922,000,00000670818,851,000,00000529负债合计16,413,758,000,00000935714,519,045,000,000009381实收资本（或股本）349,620,000,00000199349,084,000,00000226资本公积128,524,000,00000073126,395,000,00000082盈余公积98,063,000,0000005674,420,000,00000048一般风险准备189,071,000,00000108104,301,000,00000067未分配利润372,541,000,00000212313,334,000,00000202少数股东权益3,462,000,000000021,081,000,00000001外币报表折算差额12,822,000,0000000710,792,000,00000007归属母公司所有者权益（或股东权益）1,124,997,000,00000641956,742,000,00000618所有者权益（或股东权益）合计1,128,459,000,00000643957,823,000,00000619负债和所有者权益（或股东权益）总计17,542,217,000,000001000015,476,868,000,00000100002）分析资产结构及其合理性分析资产结构是指企业流动资产与非流动资产各主要项目占资产总额的比重。企业的资产要最大限度地发挥其功能，就必须有一个合理的配置。从表21可以看出，工商银行2012年末的各项流动资产所占的比重，大部分都高于年初的比重，表明企业资产的流动性增强，这也说明了银行的稳定性差，但却较为灵活。3）分析资本结构及其稳健性分析资本结构是指各种资本的构成及其比例关系。其实质是债务资本在资本结构中安排多大的比例。从表21可以看出，工商银行的债务资本所占比重明显低于自有资本，并且年末9357较年初9381还有所降低。在债务资本内部，短期债务资本和长期债务资本的比重均有不同程度的降低。而引起自有资本总量增长、比重提高的主要原因是实收资本总量的增长。盈余公积和未分配利润总量与比重的同时增长，表明企业自由资本实力雄厚，对债务资本的保证程度高，企业的资本结构合理，具有较强的规避财务风险的能力，也有利于吸收投资和开展筹资的活动。4）分析偿债能力及其安全性分析偿债能力是指企业按时偿还到期债务的能力。它是反映企业财务状况和企业资信力的重要标志。资产负债率表示在企业全部资产中，债务资本所占的比重。根据表21的数据