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Фінансовий менеджмент банку - Primostka L.O.

ROSDIL 2. MANAGEMENT PASIVIV BANK

2.1. KAPITAL BANK OF THE METHODS OF YOGO OTSNYUNVANNYA

Dzherela formovannya bankівських ресурсів відображуються у правоій частині балансового звіту і називаються пасивам банку. For its pasivzhennyami pasivi not odnoridnyi i zakladayutsya kapitalu ta zobov'azan bank before the depositors of those creditors (Dod. 1). Kapital is itself vlasnі koshti bank, scho nalezhat dormitories abo акціонерам, а зобов'язання - це of foreign peasants, timchasovo nadanі їх весниками в розпорядження банку.

Зобов'язання доцільно поділити на дві групи - залучені та запозичені кошти. Zaslucheni koshi - tseobov'yana to the bank before the depositors, kotrі nadal svoї vіlnyі groshivі koshti zbernigannya na pivnykh umovah - nazivayut deposit base. Yaksho vlasnih that zaluchenih koshtiv bank not vistachaє for vnedenya active operations, then you can vdatisya to the pockets of grotesques of resources on the market. In the result of such operations, formulations of prepositions of kosti ni nondepositnyi zobov'yaznya (zobov'yanya before creditors), the incubator of which is the bank itself. For the subordinated oath, it is secured that the pledge of the koshti to the bank in the kilka raziv, to transfer the capital, to be cleared by the special bank of the bankruptcy. The skinny look of bankivskih pasivіv (kapital, zaluchcheni і zapozichchenі koshti) moe svoї sapistivosti, scho viznachayutsya rights viasnosti riznomannіstnisty dzherel їh formovannya, and then demanding zastosuvannya vidpovidnih metodiv management.

Kapital, hocha for rozmіrami vіn to become insignificant to a part of bankівських resources, відіграє the primary role in the process of securing the function of a commercial bank. Formulation of the military capital base є neobhіdnoyu ypivoi yogo majbutn'oi dіyalnі.

One of the most difficult problems, I'll postayut before the management of the bank, за zaluchchennya pidtrimka dostatnyogo otgaga kapitalu. For ekonomichnim zmіstom ponamatya kapitalu vіdnesya, nasampered, to koshtіv vlasnikov, introduced them to the sacred risik. Ризик власників полягає в том, що дохідність капіталу буде малоьёю або діяльність спричиниться до збитків і bank стане bankrut, through шо вони втратять свої кошти. Bankovskij kapital stock in the capital reserve, reserve that uninhabited pribudku, hocha mozhe zaklyuchti інші елементи згідно з релююючимими rules concrete країни. The main part of the capital is yak for rozmіrіami, so і for znachennyam є statutory capital, іоо to be formed from an acіnіnnіnnogo abo private capіtalu shіmomі emііії акцій чи внесків засновників.

Капітал банку відіграє the role of a buffer, який поглинає втрад від реалізації різноманітних ризиків. Kapital servant is zahistom for kostyv depositors and creditors, loans for loans, investment, foreign exchange operations to the bank, zlozhivan, pomilok write off for rahunok reserve, yaki enter the warehouse kapitalu. Розмір банківського капіталу істотно впливає на рівень надійності та довіри до банку з боку суспільства. The problem itself is viznachennya suchnostnost kapitalu banku ta yoga yogo reguljuvannya є odnієyu tsentrnykh u mіzhnarodnіy bankіvіkіі practical.

In the process of managing a capital bank, the important thing is the method of calculating the value of the capital. Розмір капіталу визначається з допомогою базового балансового співвіdosenly

A = 3 + K , (2.1)

De A - activator; Z is the zobovian; К - drops the jar.

Звідси

K = A - 3 (2.2)

In the banking sector, the practice of calculating the method of calculating the value of money is applied.

METHOD OF BALANCE VARTOTIS

Zgіdno із цим method уіі activi ta zobov'yazannya bank otsіnіnitsya in balance for tієy vartіstyu, yak stinks mali at the time of придбання або випуску. Kapital rozrachovyut for the formula (2.2), vyhodachi z balanceovogo vartostі activіv taki zobov'azan. Such a method otsinyuvannya kapitalu priynyatny at this time, if balansova ta rinkova vartist activist i zobov'azan not duzhe rіznyatsya mіzh soboju. Ale z chasom dysna vartizist mozhe znachitelno vidhilyatisya vіd pervіsnoї balansovoї vartostі, to raise to inadequate banking of the bank capital. At periodi, if the loan is tinnyi papiri znetsinuyutsya, method otsinyuvannya kapitalu for balansovuyu vartіstyu do not give higher results for viznachennya stepping up to the backstop of contributions to the risk.

METHOD OF FINNISH VARTOYS

Tse method of polygas in the fact that the activist zobov'yannya bank otsinyut for zinc production, vyhodichi za rasprahovuyut i kapital bank for formula (2.2). Such a method of bankruptcy capitalization є nakorisnimy yak for investments in those deposits, so for managers in the bank. Rinkova vargit kapitalu dostatno accurately vіdbyvaє real riven zahischensti banku vіd riziku bankrutstva. In addition, rozglyaduvaniya method otsinyuvannya є naidinamichnim, oskilki rinkova vartit activej, zobov'azan, and ozhe, і kapitalu mozhe zmіnuvatisya schodnya. Management of the bank can make it possible for the bank to approximate the risk of capital losses, vyhodachi from the on-line exchange rate to the bank to the bank on the market.

Оцінка капіталу за ринковою вартістю відбиієє The real camp of the bank та та ступінь захисту вкладників. The banks of the bank are not liable for such a step until the visa is issued to the bankruptcy fund, and the methods are used to give the results and protect the property to the market. In addition, not zavzhdi mozhna otsіniti activist zobov'yaznnya zhinkovuyu vartіstyu, especially in the minds of a poorly rooted market. The method of appraisal of the capital for the zinc wars of the country is made by the management of the bank for internal needs and control.

METHOD OF "REGULATORY ACCOUNTING PROCEDURES"

The essence of the method of the field is in the accrual of capitalism for the rules, which are established by the regulatory agencies. The rules in the regions of the world, often such a pidhod є sprobyu zbbiti banks supriinishimi for the parties spostirigachiv. For the method of "regular accounting procedures", the bank should be charged with a number of warehouses: an accrual of capital, a surplus stock, reserve funds, a number of loans for that type of foreign currency, subordinated zobov, and so on.

Takiy pіdhіd має істотні недоліки, які полягають у розгляді боргових збов'язань та резерів на покриття збитків як капіталу a bank. The reason for this is the method of "regular accounting procedures" that post-criticize the lack of financial resources [28, 29].