home Finance Аналіз банківської діяльності - Gerasimovich А.М.

Аналіз банківської діяльності - Gerasimovich А.М.

Розділ 1. Analiz pasivіv

Topic 2. ANALYSIS OF VLASNOY KAPITALO BANK

2.1. Сутність та види банківського капіталу

Поняття " банківський капітал " вживається в економічній літературі й на практиці досить часто, і залежно від context в цей термін депозидається різний зміст. Bankovskij kapital ototozhnyuetsya with such terms, yak "vlasniy kapital", "viasnі koshti", "bankoviski resources" tolko. Do not vdeyuchis to analizu vsekh zakok zoru na ponattenya "bankivskiy kapital", damo takse viznachennya, yake, our dumko, nikrasche vidbiyeva yogo suttivi risi: bankivskiy kapital - tse groshovi koshi ta virazhena u groshovіy formi part of the material, non-financial and financial activities, Perebuvayut beside rozporyadzhennyi bankov i vikoristovuyutsya them for zdіysnennya operatsii z rozmischennya koshtiv that nadannya sgig z metoju oderzhannya pributku.

Glybshomu rozuminnyu ponatretya "bankivskiy kapital" spoiled yogo podil on okremi warehouses z podalshim grupuvannyaem їх for one-sided signs, tobto klasifikatsiya vidiv bankovskogo kapitalu. Залежно від мети та завдань, які ставляться під час класифікації, використовуться різні її критерії. However, in the course of the disease, it is physically harmful, that is, the mowing of the witches of the cows of some sub'ektivs in the rink that transmits them in different ways to the lower sub-categories, the banks take care of the head method of their descent, the sustained pribudku.

Do not vdeyuchis before analizu vse khterіїv klasifіkatsії bankіvskogo kapitalu (tse vyhodit for interi nashogo doslozhdzhennya), mi zupinimos on one of them. The most important is the classification of the bank's capital for the yogurt yerk. Rozriznyayut of the influxes, the positions of that vlasnyi bankivskiy kapital. Energies kapital - tse groshovi koshti juridicheski ta fizichnikh osib, zalucheni bank on the contribution. Operatsi, pozhyazany z zaluchchennyam kostyv on the deposit, mayut name depository, and taka zaluchennia - deposit. Zapozichchennia koshtiv on mizhbankovskomu rinku, from the central bank, through the sale of vlasnih borghovi zobov'azan on a penny market name nieude nedozozitnogo, and otrimaniy at such a sposіb bankіvskiy kapital - posichim. Spilnim for the borrowed that posited bankovski kapitalu - those who are alien to the bank koshti, yogi zobov'yana before depositors and creditors.

Vlasny kapital bank is a groshovi kosti that virazhenu at groshovіy formi part of the mine, yaki nalezhat yogo vlasnikam, zabezpechuyut ekonomichnu samostinichnost i fіnansovuu stіykіst bank, vikoristovuytsya zdіysnennya bankiivskikh operatsіy ta nadannya sgig z metoju prisbutnya pributku. Ported in the past, the areas of interest in the bankruptcy of the bank are not significant to the pit-wagon at the succesful bank deposit. The purpose of this is to clarify the specifics of the bankruptcy of the financial institutions, the procedure of the mobilization of the tamchasovoi kostnykh koshtivs for a penny market for the most well-to-do s.rizm.schennyam of the middle of juridical and phisical osibs. Tom vlasniy kapital from bankівській діяльності має дещо інше призначення, аніж in the other spheres підприємництва. Tse chitko prostezhuyutsya through funktsії, yakі vikonu vlasny kapital bank.

The sutnist zahisnoy funktsii vladnogo kapitalu polagaye u vom, scho vin slugu nasampered for zahistu Інтересів investіonіvіі і creditors to the bank, for покриття можливих збитків від банківської діяльності. The function includes the guarantee of deposits, the payment of the deposit to the bank for the bankruptcy of the bankruptcy, and the bankruptcy of the bankruptcy of the bank in vipadku viknennya zbitkiv vid yogo streamnoi dіyalnosti. Knocked up zhitki, yak rule, bend for the razhunok pochnutnyh pributkiv. Yaksho їх for цього, and for the non-perishable vitrites it is not enough, then the part of the imperious capitals is to be viscous. Tom, if the bank is sufficient for the reserve, then it should be in reserve, in the trivalent hour, you can enter the above-mentioned plateau and navigate for the presence of zbits in the streaming dia- lility. Vikoristania zazluchenogo that pozitschenogo kapitalu for pokritta zlotkіv zekonomichnogo glance is unacceptable, oskilki vony self-burgom bank before creditors and contributors.

The role of zahisnoi funktsii vladnogo kapitalu banku zmіnyuyutsya pіd дією низкоки факторів: загалогокономічного та фінансового стану країни, а також стабільності грошової сфери; I will become guarantor of deposits in the territory; Strategically, and tactics of banks, at the front of the gazebo pidporyadkuvannya їх забезпеченню ліквідності та фінансової стійкості. Chim vishchy u krayni riven rozvitku garantuvannya contribution to that zdіysnennya active operiytsiy, tim menshi vimogi to zahisnoi funktsii vladnogo kapitalu i tim mensha yogo suma mozhe perebuvati v revuzivi banka. One nadmіrne "zapoplennya" with those idle and unscrupulous assets to bring up znizhennya pributkovosty bank, vtrasti yogo positsіy on a penny market in the same area of ​​bankovskih operatsіy і sgig.

There is a function of the vernacular capital - the bankruptcy of the operational bank. Ported in the smaller spheres, the function is assigned to the banking services in the alternative order (ported and seized by the function) for a vested capital bank. One does not underestimate the chi Іgnoruvati її not slid, especially on the first krokas, that is the branch of the bank, if the ragoon of the imperious capital is shaped yogo infrastructure, that is, the bankruptcy dіяльність. Vidchutna role of the function of the powerful capitals in the process of the advanced development and the structural development of the bank, rozroblenya і vprovazhenzhenya noviks bankovskikh tehnologіy ta productiv.

The essence of the regular functions of the field is in that, through the fiction of the rosemary of the imperious capital (the abbreviation of the yogo warehouses), the regularities are visually impregnated onto the bank in the culm. Zokrema, vstanovlenya normative adequacy reguljativnogo kapitalu (platosprozhmostnosti) maє on meti nedopustiti nimirnogo mіnіmіzіzії banks of the capital capitals to maximize the return of income, zizniti rizik bankrutstva bankіv ta pіvshchity rіven zahistu іnteresіv іnteresіvі і kredytіv.

Багатофункціональне призначення власного капіталу robbit yogo non-uniform for its own warehouse. One yogo part, it is recognized for the bankruptcy of the bankruptcy, і naybіlsh postіynoju і vystupya y formi statutnogo kapitalu, partno reserve ta subordinovanogo kapitalu, іmісійних різниць, перецінки basic засобів, фонів розвитку банку і матеріального заохочення його працівників. Another part of the capitalistic cap is recognized for insuring active ones and those operations and serving the bank for zbits. Tsya partina bilsh ruhoma i vystupaє pokazovo at formi reserve capitals, reserve for pokrtya імовірних збитків vіd active operations. The third part is recognized for reguljuvannya rozmіru vernasnogo kapitalu, one can also be vikoristovuvatysya takozh for the protection of banking and dyalosti і for insured needs of the bank. Tom rozmіr tsієї parts of the capitalized capitals nybіlsh ruhomiy, may intermingle in the middle of the strategical and tactical values ​​of the bank itself, as well as in the wimping of regulars and visually organized organizations. A part of the capitalistic capitula is indicated in the form of the undirected pribudku, in part for which one can get the koshi on the inferiors of the subordinate borgu.

The simplest is the sutnity of the capital bank's capital, and the memory of the yogic classification behind the plaques (Figure 2.1).

Залежно від организаізаційно-правової форма діяльності bank yogo власний капітал поділяється на акціонерний і пайовий. Aktsionerny vlasniy kapital ot formetsya pochatkovo vіd vipusku ta rozmіschennya акцій. In the case of the sale of securities for the purchase of securities, there is no guarantee that the officials (shareholders) have the right to insure the bank, which is a warehouse capital. Farther away, the capital stock is to be paid for the rakunok of the capitals of the private sector to the income of the active young people, and through the dodatkova іmісію акцій. Zauvazhimo, scho іноді акціонерним називається власний капітал, який належить акціонерному to bank on rights власності, and to mean, и yого акціонерам. Іноді акціонерний капітал в економічній літературі розглядається у вузькому значенні - як мобілізований by шляхом імісії акцій.

Паявий власний капітал почаково формається за рахунок внесків коштів та майна (па їв) у статутний капітал банку. The banks can be organisated on ambushes of the partnerships with the exchange of funds and co-operative banks, in some cases the medical participant of the skin participant is deprived of the rosemary of the yoga import. At different times of the participant from the solitary bank, the yomu viplachuyetsya vartichist partnya maya bank, proportional yogo chasttsi y statutnomu kapitali.

For the form of innovation, vyokremljuyut formuvannya vladnogo kapitalu in groshovіy, materіalno-rechovіy formi at formi fіnansovih active. In accordance with the legislative legislation of Ukraine, the form of the capitalized capital in the form of money in the national currency and in the foreign currency has been forged (for registration of participants of non-resident banks ). Groshova form of Naibylsh is widened, uni-versal and likvidna, it is easy to transform into it's forms. Vlasny kapital at materіalno-rechovіy formi formetsya viglyadі budivel, sporud, obladnannya tochno. Власний капітал у формі фінансових активів складається з акцій, облігацій тощо. Do the bankruptcy practices in the form of a strong capitalist bank for a raunch of financial activists not to work.

Fig. 2.1. Класифікація видів власного капіталу банку

Залежно від формы власності розрізняють такі види власного капіталу bank: private, bases on the property of the individual; Kolektivny - basing on vlasnosti kolektivu, rіznikh vidіv gospodarskikh comrades ta pіdpriєmstv; Sovereignty, yak on the rights of power.

For the knowledge of the residence of the Russian people, it is necessary to maintain the right for legal persons and legal persons who are residents of Ukraine, that same land, which formations can be levied on the rights of legal entities and non-resident individuals.

Behind the character of the country, the rose capital, the pile of nagromadzhuyutsya, that vlasniy kapital, scho spizivayetsya. The first to be vikoristovuyutsya for vibrotic consumption, tobto for zdіysnennya bankivskih operatsii that nadannya ambassador, and the other - to settle down, tobto vikoristovuyutsya, zokrema, on materіalne stimuljuvannya that sotsialniy rozvitok kolktivu banku.

Залежно від харакку використання в банківській діяльності власний капітал bank поділяється на робочий та неробочий. Robochim є Власний капітал, який приносить банкиі дохід, and неробочим - капітал, contributions to the activist, not to bring banks and income, but to share the money.

Zalizhno vіd way rozraunku vyokremljujut balance that and reguljativnyj vlasnij kapital . Balansoviy vlasniy kapital otrakhovovuyutsya yak rіznitsya mіzh balosovoy vartіstyu activeіv taki zobov'azan 'to the bank. Regulatory vlasniy kapital vikoristvuyutsya banknevskogo visibility for calculating the economical standards of the bankruptcy of those active needs. The accrual of the regulatory capital is held for a dowdy formula, which is regularly paid by the National Bank of Ukraine. As a basis, take a demonstration of the balance-sheet vladnoy capital, a kind of potyim koriguyetsya (as a rule, zmenshuyatsya) on the balance of the balance sheet, and characterize bankovski riziki.

Vizhodachi z ordera i dzherela formvaniya rozriznyayut: statutniy kapital; Reserve capitals and special reserves; Nerozpodileny pribudok; Subordination of capital.