1. So snh kt qu li nhun tng i gia Key Bank v cc NH chn 2. nh gi cc ri ro ti chnh m Key Bank tip nhn m bo li nhun.

un. S dng c phn tch dng tin v phn tch Dupont bo v nhn nh ca bn. Cu 1 : Li nhun tng i ca Key Bank v cc NH chn

Nm 2008 Nm 2009

Key Bank 0.95% 0.91%

TB 1.02% 1.04%

Mc li nhun tng i ca Key Bank so vi mc trung bnh ngnh l thp hn. Nm 2008 thp hn 0.07%,nm 2009 thp hn 0.13% . Mc li nhun nm 2009 so nm 2008 ca Key bank gim 0.04%. Ngn hng hot ng km hiu qu. Cu 2:
ROE = Thu nhp rng Tng ti sn Tng ti sn x VCSH

=(

TN rng t li TN ngoi li rng TN bt thng Thu TN Tng ti sn + Tng TS + Tng TS Tng TS - Tng TS ) x VCSH

TN li CP li TN khc DPTTTD CP hot ng TN bt thng = ( Tng TS - Tng TS + Tng TS - Tng TS + Tng TS Tng TS Thu TN Tng ti sn - Tng TS ) x VCSH Nm 2008: KEY BANK: 14.73% = 0.95% x 15.5 = [(10.89% - 5.81%) + 0.92% - 0.49% - 3.8% - 0.76% ] x 15.5 TB: 14.41% = 1.02% x 14.12 = [ (10.62% - 5.79%) + 0.97% - 0.41% - 3.55% - 0.82% ] x 14.12

Nm 2009: KEY BANK: 13.82% = 0.91% x 15.2 = [ (9.98% - 5.08%) + 0.9% - 0.55% - 3.61% - 0.73% ] x 15.2 TB: 14.9% = 1.04% x 14.33 = [ (9.78% - 5.04%) + 0.94% - 0.43% - 3.37% - 0.84% ] x 14.33 Nhn xt : 1.ROA: Trong c 2 nm ROA ca Keybank u nh hn ca TB ngnh hay ni cch khc cng 100 ti sn a vo kinh doanh th Keybank to ra t li nhun hn . C th:

T l thu nhp li rng trn tng ti sn ca Keybank ln hn trung bnh ngnh th hin hiu qu trong vic huy ng vn v qun l chi ph tr li .y l hot ng em li li nhun ch yu cho NH. Nm 2009 gim so nm 2008 do chi ph tr li tng nhanh hn so vi thu nhp t li. - T l thu nhp ngoi li rng trn tng ti sn ca Keybank thp hn so vi TB ngnh. =>Ngn hng khng t trng tm vo mng hot ng ny. - DPTTTD trn tng ti sn u ln hn trung bnh ngnh v nm 2009 tng so nm 2008 phi chng NH gp phi nhiu mn n xu,khch hng khng kh nng ti chnh hay do NH tp trung vo mng tn dng nn phi trch lp nhiu hn. - CP hot ng trn tng TS ca Key bank nm 2009 so nm 2008 gim nhng vn cao hn TB ngnh chng t kh nng qun l chi ph ca NH cha tt. 2.ROE: Trong khi ROE ca ngnh tng ln th ca Key bank li gim xung v thp hn trung bnh ngnh. C th, ROE nm 2009 ca KEY BANK gim 0.91% so vi nm 2008, do nh hng ca 2 nhn t: - ROA gim lm ROE gim: (0.91% - 0.95%) x 15.5 = - 0.62% - T l Tng TS/VCSH gim lm ROE gim: 0.91% x (15.2 -15.5) = - 0.273% ROA gim l do TN li rng ca KEY BANK nm 2009 gim so vi nm 2008, m DPTTTD li tng chng t hot ng tn dng km hiu qu hn so vi nm 2008, n xu tng. T l CP hot ng nm 2009 vn cao hn TB ngnh, tuy nhin gim so vi nm 2008, cng tc qun l CP c ci thin. n by ti chnh ca KEY BANK cao hn TB ngnh chng t KEY BANK s dng vn bn ngoi nhiu hn, d gp ri ro hn cc ngn hng khc khi th trng bin ng. Tuy nhin t l ny vn khng qu cao, c th chp nhn c. n by ti chnh nm 2009 gim c th nhm gim mc ri ro trong hot ng kinh doanh ti chnh tin t. Kt lun : Key bank tp trung ch yu vo tn dng nn khi tnh hnh kinh t lm vo khng hong tnh hnh hot ng ca NH tr nn km hiu qu,th hin thu nhp li rng trn tng ti sn gim, nhiu khon n xu hn nn phi trch lp d phng nhiu hn. n by ti chnh c xu hng gim nhng vn cao hn ngnh tim n nhiu ri ro.