Prediction of Bank Free Cash Flow to Equity under Financial Accounting Logic and Regulatory Constraints
With the continuous development of the market economy,financial enterprises are playing an increasingly significant role in the market. However,the bank valuation is affected by multiple factors,and the accuracy and reliability of the valuation results remain to be further improved at present. Taking the evaluation project of Bank A's acquisition and reconstruction of Bank B as a case,this paper clarifies the prediction and balancing process of Bank B's financial statements in combination with the consideration on bank financial accounting,and analyzes the integration process of the bank's regulatory indicators and earnings forecast. The research results show that:According to the calculation process of the bank's equity amount,the free cash flow to equity can be calculated through the annual dividend amount under certain assumptions;The methodological process that matches the logic of bank financial accounting can better predict the free cash flow to equity;Fully considering the constraints of regulatory indicators and verifying the entire prediction process through regulatory indicators,the results meet the regulatory requirements and can ensure the compliance of the prediction of each subject.
Free cash flow to equityFinancial accounting logicRegulatory constraints
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