1. Self-owned funds, that is, funds invested by shareholders of relevant banks to earn profits and retained earnings, are the ownership of banks, mainly including share capital, undistributed profits and reserves.
2. Deposit liabilities, which is the most important business in the liability business, is also the main source of funds.
3. Borrowing liabilities. All kinds of non-deposit loans can obtain short-term liquidity demand and hold a high proportion of illiquid high-yield assets by borrowing short-term funds.
4. In the asset business, banks lend or invest the absorbed funds to earn income.
Commercial Bank, abbreviated as CB in English, is a kind of bank, whose duty is to act as a credit intermediary for financial institutions through deposits, loans, remittances and savings. The main business scope is to absorb public deposits, issue loans and discount bills. General commercial banks do not have the right to issue money, and the traditional business of commercial banks is mainly deposits and loans.
Main attributes
Must have its own capital required for operation, and meet the minimum capital requirements stipulated by the management department, must pay taxes according to regulations, operate independently, take risks at its own risk, be responsible for its own profits and losses, be self-disciplined, and take profit as its business purpose and development motive force.
Financial enterprise
The business objects of commercial banks are not ordinary commodities, but money and capital. The business scope of commercial banks is not the field of production and circulation, but the field of currency credit. Commercial banks are not enterprises directly engaged in commodity production and circulation, but enterprises that provide financial services for enterprises engaged in commodity production and circulation.
Special bank
As a special bank, first of all, commercial banks are different from central banks and policy financial institutions in business nature and business objectives. Commercial banks aim at profit, and emphasize the principles of profitability, safety and liquidity in the course of operation, and are not subject to government administrative intervention.
legal nature
Commercial banks are established by the state, and the banking license is issued by the the State Council Banking Regulatory Authority. First, the applicant submits an application, and then the CBRC will review it.
Formal examination should find out whether all kinds of application documents and materials are complete and in compliance with laws and regulations, while substantive examination should find out whether the applicant meets the conditions for operating commercial banks. After passing the examination, the applicant will submit other documents and materials required by law in the formal application form to the China Banking Regulatory Commission for approval and issue a business license. It is worth mentioning that the power of examination and approval belongs entirely to the state, and meeting the conditions for establishing a commercial bank does not necessarily mean that you can get a business license.
enterprise legal person
Commercial banks have the nature of enterprises and the status of legal persons. Enterprises are profit-making economic organizations, and legal persons are also organizations, but their scope includes not only enterprises, but also non-enterprise organizations and groups. Enterprise legal person can be regarded as a compound word and a classification of legal person. General Principles of Civil Law of China 1986 has the classification of enterprise legal person and non-enterprise legal person.
An enterprise as a legal person is a legal person engaged in production and operation, with the purpose of creating social wealth and expanding social accumulation, and implementing an economic accounting system. 1The Company Law of China, which was passed on February 29th, 993, divides enterprise legal persons into two categories and three forms.
The first category is limited liability companies, including limited liability companies composed of multiple shareholders with the same investment and wholly state-owned limited liability companies.
The second type is a joint stock limited company, whose shares are publicly issued and can be listed and circulated in the form of shares. The organizational form and institutional setup of a commercial bank shall conform to the provisions of the Company Law.
Therefore, the legal nature of China Commercial Bank is an established enterprise legal person.