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Analіz bankіvskoї dіyalnostі - Gerasimov AM

2.4. Statutory kapіtal that order Yogo formuvannya

Statutory kapіtal yavlyaє him vartіst vkladіv aktsіonerіv (zasnovnikіv, uchasnikіv) bank, as amended s metoyu formuvannya yogo aktivіv for cob chi podalshoї bankіvskoї dіyalnostі and takozh garantuvannya іnteresіv vkladnikіv that kreditorіv bank.

Analіz statutory kapіtalu bank slіd zdіysnyuvati for such direct: formuvannya statutory kapіtalu pid hour stvorennya bank; order zbіlshennya rozmіru statutory kapіtalu; order zmenshennya rozmіru statutory kapіtalu.

Process formuvannya statutory kapіtalustvoryuvanogo bank Got series Especially, the main s yakih Je:

1. Organіzatsіyno legal form stvoryuvanogo Bank, yak viznachaє order formuvannya statutory kapіtalu through bezposerednє vkladennya іnvestorami koshtіv that lane abo zaluchennya through vіdkritu Closed-chi pіdpisku on aktsії. Zgіdno s chinnim zakonodavstvom banks mozhut stvoryuvatis yak aktsіonernі tovaristva, tovaristva s obmezhenoyu vіdpovіdalnіstyu chi kooperativnі banks. Aktsіonernі banks shaping can Buti, in his Cherga, vіdkritogo chi Closed-type. Yakscho bank stvoryuєtsya in formі aktsіonernogo tovaristva vіdkritogo type, the Yogo aktsії proponuyutsya wide Cola іnvestorіv, zdіysnyuєtsya publіchne rozmіschennya aktsіy on the minds їh vіlnogo obіgu away. Zaznachenі aktsії, yak usually Je subject lands kupіvlі-sale at bіrzhovomu that pozabіrzhovomu Rink. Yakscho bank stvoryuєtsya in formі Closed-aktsіonernogo tovaristva then vіn zdіysnyuє Close rozmіschennya aktsіy Sered obmezhenogo Cola zasnovnikіv. Takі aktsії not mozhut vіlno vіdchuzhuvatisya tretіm personages without Zgoda kerіvnih organіv aktsіonernogo tovaristva, viznachenih yogo statute.

Zgіdno s chinnim zakonodavstvom termіn vіdkritoї pіdpiski on aktsії not Mauger perevischuvati shіst months at. Yakscho to tsogo zakіnchennya termіnu not away coverages pіdpiskoyu 60% aktsіy, aktsіonerny Bank vvazhaєtsya nezasnovanim. Until the day ustanovchih zborіv zasnovniki scho pіdpisalisya on aktsії, povinnі oplatiti not less then 30% (for Closed-aktsіonernih tovaristv - 50%) nomіnalnoї vartostі aktsіy, ale not less then rozmіru, peredbachenogo Art. 31 Law of Ukraine "On banks i bankіvsku dіyalnіst". Aktsіoneri in line vstanovlenі ustanovchimi Zborov, ale not pіznіshe rock pіslya reєstratsії aktsіonernogo bank povinnі oplatiti Povny vartіst aktsіy. Privіleyovanі aktsії shaping can Buti vipuschenі on the bag, scho not perevischuє 10% statutory kapіtalu bank. Banks zaboronyaєtsya Key infrastructure aktsіy on pred'yavnika.

Payovі banks formuyut svіy statutory kapіtal for rakhunok vkladіv (vneskіv) uchasnikіv at tsomu for Cutaneous s them zberіgaєtsya vlasnostі right to yogo chastku in kapіtalі. Until the time reєstratsії payovogo bank s Leather uchasnikіv zobov'yazany make not less then 30% vnesku (ale not less then rozmіru, peredbachenogo Art. 31 of the Law of Ukraine "On banks i bankіvsku dіyalnіst"). Adding Povnіstyu vnesku guilty vіdbutisya not pіznіshe rock pіslya reєstratsії payovogo bank.

2. Statutory kapіtal bank formuєtsya tіlki for rakhunok Vlasnyi koshtіv zasnovnikіv, aktsіonerіv (uchasnikіv) in groshovіy formі natsіonalnіy valyutі in Ukraine that have vіlno konvertovanіy іnozemnіy valyutі (for nerezidentіv). Zaboronyaєtsya formuvannya statutory kapіtalu for rakhunok budgetary koshtіv, Yakscho takі Costa toil Lots Other tsіlove priznachennya and takozh koshtіv, dzherela pohodzhennya yakih not pіdtverdzhenі.

3. Mіnіmalny rozmіr statutory kapіtalu for bankіv ustanovlyuєtsya zakonodavcho. National Bank of Ukraine Got right to vstanovlyuvati okremih bankіv, fallow od їh spetsіalіzatsії, diferentsіyovany mіnіmalny statutory kapіtal reєstratsії at the time of the bank, not ale nizhche rozmіrіv, peredbachenih zakonodavcho.

4. Slіd rozrіznyati zareєstrovany that nezareєstrovany statutory kapіtal. Viokremlyuyut takozh splachenu that nesplachenu Chastain statutory kapіtalu.

5. Banks mozhut prodavatsya aktsії Pervin rozmіschennya for tsіnoyu not nizhchoyu od nomіnalnoї vartostі. In the sale of such razі aktsіy іnvestoru for tsіnoyu, vischoyu, nіzh nomіnalna vartіst, vinikaє emіsіyna rіznitsya, yak yak vikoristovuєtsya Vlasnyi kapіtal bank.

6. The Bank Mauger vikupovuvati in aktsіonera aktsії scho nalezhat Yomou to їh away resale rozpovsyudzhennya Sered svoїh pratsіvnikіv chi anulyuvannya abo otrimuvati vlasnі aktsії a gift. Tsі aktsії povinnі Buti realіzovanі abo anulovanі in termіn not bіlshe a rock s time їh pridbannya. Protyagom tsogo perіodu rozpodіl pributku and takozh i golosuvannya viznachennya quorum on zagalnih Zborov aktsіonerіv conducted without urahuvannya pridbanih Bank aktsіy. Zdіysnyuvati pridbannya Vlasnyi aktsіy to povnoї Pay vsіh ranіshe vipuschenih aktsіy not dozvolyaєtsya.

7. Banks toil right pridbavati vlasnі aktsії abo paї h the following pismovim povіdomlennyam NBU about ukladenі land, yak Got Booty nadіslane protyagom p'yati robochem dnіv s Dachi ukladennya land. Banks are not dozvolyaєtsya pridbannya Vlasnyi aktsіy, Yakscho Tse Mauger prizvesti to padіnnya regulatory kapіtalu nizhche for mіnіmalny rіven.

About Namir bank pridbati zagalnu Quantity Vlasnyi aktsіy abo paїv in rozmіrі 10% zagalnoї emіsії i bіlshe Bank pismovo povі-

domlyaє NBU 15 calendar dnіv to ukladennya land. NBU Got the right bank zaboroniti purchase Vlasnyi aktsіy abo paїv in razі, Yakscho Tse Mauger prizvesti pogіrshennya fіnansovogo to become a bank.

Zauvazhimo in deyakih vipadkah redemption rights Bank Vlasnyi aktsіy pov'yazany s metoyu reіnvestuvannya divіdendіv. Vikupovuyuchi Chastain aktsіy bank Got mozhlivіst zbіlshiti rozmіr pributku one aktsіyu. Tse pov'yazano s tim, scho vikuplenі aktsії vrahovuyutsya not have rozpodіlі pributku bank.

Otsіniti formuvannya statutory kapіtalu bank is possible for with such a scheme (see Table 2.2.).

Danі Table. 2.2 svіdchat, scho Bank Pochatkova rozmіstiv 50% aktsіy, and realіzuvav їh vische nomіnalnoї vartostі, scored emіsіyny dohіd in rozmіrі 750 tis. UAH. Pіznіshe aktsії bank boule prodanі for nomіnalom, and їh Povny vartіst Bula splachena aktsіonerami ranіshe vstanovlenogo zakonodavstvom line. Mіnіmalno vstanovleny rozmіr statutory kapіtalu for bankіv stvoryuvany Bank perevischiv in 3 Razi.

Zbіlshennya statutory kapіtalu aktsіonernogo bank zdіysnyuєtsya for Relief Key infrastructure novih aktsіy, zbіlshennya nomіnalnoї vartostі aktsіy abo obmіnu oblіgatsіy on aktsії translated subordinovanogo Borg to rozryadu statutory kapіtalu (Yakscho Tse allowed chinnim zakonodavstvom). Zbіlshennya statutory kapіtalu aktsіonernogo bank bіlsh not yak Mauger Buti 1/3 zdіysneno for rіshennyam pravlіnnya, Yakscho TAKE peredbacheno Statute

Table 2.2Formuvannya statutory kapіtalu bank

In razі zbіlshennya statutory kapіtalu through obmіn oblіgatsіy іsnuyuchoї nomіnalnoї vartostі on aktsії tsogo emіtenta, statutory kapіtal zbіlshuєtsya on zagalnu nomіnalnu vartіst oblіgatsіy scho obmіnyuyutsya on aktsії. In danomu vipadku, nomіnalna vartіst oblіgatsіy, yakih minds Key infrastructure peredbachaєtsya їh obmіn on aktsії, guilty dorіvnyuvati nomіnalnіy vartostі aktsіy.

Zauvazhimo scho zbіlshennya statutory kapіtalu dopuskaєtsya for minds, scho OAO All ranіshe vipuschenі aktsії povnіstyu splachenі for vartіstyu not nizhche nomіnalnoї. Nayavnіst zbitkіv Bank had announced for Je pereshkodoyu pіdpiski on aktsії abo paї bank that zbіlshennya statutory kapіtalu bank.

Zbіlshennya statutory kapіtalu payovogo bank vіdbuvaєtsya for rakhunok dodatkovih vneskіv uchasnikіv, and tsі vneski mozhut not vplivati ​​on rozmіr chastki uchasnikіv have statutory kapіtalі, zaznachenoї in ustanovchih documents Lots Other Yakscho not peredbacheno them.

Jerel zbіlshennya statutory kapіtalu Je vlasnі Costa aktsіonerіv (zasnovnikіv, uchasnikіv) and takozh divіdendi, SSMSC napravlyayutsya on yogo zbіlshennya in razі of acceptance rіshennya vischim body upravlіnnya bank about kapіtalіzatsіyu divіdendіv. When analіzі divіdendіv scho vikoristovuyutsya on zbіlshennya statutory kapіtalu, slіd vrahovuvati osoblivostі rozpodіlu pributku that divіdendnoї polіtiki Bank (Div. Section 2.6 by 2).

Zmenshennya statutory kapіtalu zdіysnyuєtsya through zmenshennya nomіnalnoї vartostі aktsіy abo zmenshennya kіlkostі aktsіy Shlyakhov redemption rights Chastain їh in vlasnikіv s metoyu anulyuvannya.

Analіz zbіlshennya chi zmenshennya rozmіru statutory kapіtalu banks can be zdіysnyuvati in poslіdovnostі, navedenіy in Table. 2.3.

Table 2.3 Analіz zbіlshennya (zmenshennya) rozmіru statutory kapіtalu bank

Danі Table. 2.3 svіdchat scho zbіlshennya statutory kapіtalu bank vіdbulosya for rakhunok novoї emіsії aktsіy. Won bula zdіysnena in vstanovlenі zakonodavstvom line. Jerel zbіlshennya statutory kapіtalu boule kapіtalіzovanі divіdendi that vlasnі Costa aktsіonerіv.