home Finance Analіz bankіvskoї dіyalnostі - Gerasimov AM

Analіz bankіvskoї dіyalnostі - Gerasimov AM

2.5. Analіz backup kapіtalu, spetsіalnih fondіv i rezervіv

Prior warehouse Vlasnyi kapіtalu bank incoming backup kapіtal that INSHI spetsіalnі Fondi i reserves. Perche nіzh an opened analіzuvati zaznachenі skladovі Elements Vlasnyi kapіtalu bank neobhіdno z'yasuvati їh ekonomіchnu sutnіst, order formuvannya that vikoristannya. Zauva gibly scho chinnim zakonodavstvom regulyuєtsya order stvorennya that vikoristannya deprivation i statutory reserve kapіtalu. INSHI Fondi, priznachenі for rozshirennya materіalno-tehnіchnogo zabezpechennya dіyalnostі bank virіshennya sotsіalnih power that materіalnogo stimulyuvannya yogo pratsіvnikіv banks toil right stvoryuvati samostіyno s urahuvannyam vimog (Yakscho stink h) chinnogo zakonodavstva.

Backing kapіtal formuєtsya in protsesі podalshoї dіyalnostі bank. Vіn priznacheny for pokrittya neperedbachenih zbitkіv for vsіma statte aktivіv that pozabalansovih zobov'yazan. Backup kapіtalu Nayavnіst zabezpechuє fіnansovu stіykіst bank scho, in its Cherga positively vplivaє on pіdvischennya yogo platospromozhnostі that zmenshuє vіrogіdnіst bankrutstva bank.

Backing kapіtal formuєtsya in order vstanovlenomu zagalnimi Zborov uchasnikіv (zasnovnikіv, aktsіonerіv). However rozmіr backup kapіtalu that schorіchnih vіdrahuvan to Demba not shaping can Buti Mensch, nіzh tse vstanovleno zakonodavcho. Yde Mova about those scho mіnіmalny rozmіr backup kapіtalu not Mauger Buti Mensch 25% regulatory kapіtalu (ale not less then 25% of statutory zareєstrovanogo kapіtalu) and rozmіr vіdrahuvan - less then 5% of the net pributku.

Yakscho bank dіyalnіst stvoryuє zagrozu іnteresam vkladnikіv that іnshih kreditorіv bank, the National Bank of Ukraine Got right vimagati od bank zbіlshennya rozmіru backup kapіtalu that schorіchnih vіdrahuvan to Demba.

Yakscho bank vnaslіdok dіyalnostі rozmіr regulatory kapіtalu zmenshivsya to Sumi, scho Yea Mensch, nіzh rozmіr statutory kapіtalu then schorіchnі vіdrahuvannya to reserve kapіtalu bank toil stanoviti 10% pure pributku bank to dosyagnennya them rozmіru 35% od statutory kapіtalu bank.

Koli backup kapіtal dosyagaє vstanovlenogo rozmіru then vіdrahuvannya to Demba pripinyayutsya. In vipadku vikoristannya koshtіv s backup kapіtalu vіdrahuvannya od pure pributku on yogo formuvannya ponovlyuyutsya. Zauvazhimo scho vikoristannya koshtіv backup kapіtalu Got Booty tsіlovim, tobto vіdpovіdati yogo priznachennyu and takozh decorated nalezhnim rank, zokrema, rіshennyam pravlіnnya bank.

Vazhlivo otsіniti obґruntovanіst as set by mіnіmalnogo rozmіru backup kapіtalu, vikonannya chi nevikonannya Bank tsієї vimogi. Dotsіlno vrahuvati when i tsomu strategіyu tactics yak to carry out the bank at svoїy dіyalnostі and takozh chinne podatkovih zakonodavstvo. Slіd rozіbratisya the causes, SSMSC on vikonannya vplinuli yak, so i nevikonannya vimogi Bank schodo mіnіmalnogo rozmіru backup kapіtalu. In ostannomu vipadku Reason mozhut Buti rіznі, napriklad: CCB Bank recently stvoreny i did not win a vstig Prybutok, giving yaky bi zmogu sformuvati vstanovleny backup kapіtal; Bank rіzko zbіlshiv rozmіr statutory kapіtalu scho prizvelo on the Danian time before optimal spіvvіdnoshennya torn down; Bank nehtuє vimogi schodo formuvannya backup kapіtalu; Bank digit Chastain koshtіv backup kapіtalu right at pokrittya zbitkіv od svoєї dіyalnostі; The bank pogіrshilas yakіst aktivіv toscho.

Actual power about Je rozmіr vіdrahuvan od pure pributku to reserve kapіtalu bank. Priskorenі rozmіri vіdrahuvan s metoyu nayshvidshogo stvorennya backup kapіtalu mozhut іstotno zniziti rozmіr pributku scho vikoristovuєtsya on viplatu divіdendіv. Tse negative vіdіb'єtsya on vartostі aktsіy that away formuvannі statutory kapіtalu bank. Zanadto nizkі rozmіri vіdrahuvan od pributku zbіlshat termіn formuvannya backup kapіtalu i mozhut negatively vplinuti on fіnansovu stіykіst bank. Tom banks vihodyachi іz svoїh Vlasnyi require zastosovuyut, yak usually zmіshany order formuvannya backup kapіtalu, if protyagom kіlkoh rokіv zdіysnyuyutsya pіdvischenі rozmіri vіdrahuvan od pributku and potіm ustanovlyuyutsya pomіrnі chi nevelikі rozmіri vіdrahuvan to dosyagnennya vstanovlenoї quantities tsogo kapіtalu.

Urahovuyuchi Legend vische, uzagalneny analіz kapіtalu reserve banks can be ROBIT in takіy poslіdovnostі (tab. 2.4).

Table 2.4 Analіz kapіtalu reserve bank

W danih Table. 2.4 viplivaє scho factual rozmіr backup kapіtalu not perevischuє 3% od rozmіru zareєstrovanogo statutory kapіtalu that 2% of regulatory kapіtalu. Regulatory kapіtal Je rozrahunkovoyu quantities pov'yazanoyu Zi zmіnoyu rizikovanostі bankіvskoї dіyalnostі, іnshimi factors. Vodnochase absolutely rozmіr kapіtalu zbіlshivsya reserve for rakhunok rozpodіlu pure pributku in rozmіrі, vstanovlenomu zakonodavstvom. For zvіtny perіod іnshih Jerel popovnennya backup kapіtalu that vikoristannya yogo koshtіv not vіdbulosya.

Component Vlasnyi kapіtalu Je zagalnі reserves SSMSC stvoryuyutsya for vіdshkoduvannya mozhlivih neperedbachenih rizikіv. Yde Mova about those scho to warehouse Vlasnyi kapіtalu vklyuchayutsya reserves stvorenі for pokrittya not viyavlenih on Danian hour zbitkіv. Tsі reserve mozhut vіlno vikoristovuvatisya for pokrittya zbitkіv, scho h hour materіalіzuyutsya have maybutnomu. Reserves stvorenі pid viyavlene pogіrshennya of Quality Pevnyi vidіv aktivіv abo viznanih zobov'yazan not povinnі vhoditi to warehouse Vlasnyi kapіtalu bank. Zagalnі reserve formuyutsya rіshennyam for i in order viznachenomu vischim body upravlіnnya bank s urahuvannyam vimog chinnogo zakonodavstva. Vіdrahuvannya to such rezervіv zdіysnyuєtsya s net pributku bank.

Prior warehouse Vlasnyi kapіtalu bank incoming spetsіalnі Fondi is the reserve. Zgіdno s chinnim zakonodavstvom banks toil right stvoryuvati spetsіalnі Fondi, priznachenі for rozshirennya i rozvitku bankіvskoї dіyalnostі that її materіalno-tehnіchnoї zabezp echenostі, virіshennya power materіalnogo stimulyuvannya pratsіvnikіv that sotsіalnogo rozvitku collectives bank. Quantity, Hosting Project, order stvorennya, formuvannya that vikoristannya such fondіv ustanovlyuyutsya zagalnimi Zborov uchasnikіv (zasnovnikіv, aktsіonerіv) s urahuvannyam vimog chinnogo zakonodavstva. Jerel formuvannya spetsіalnih fondіv Je Prybutok clean jar.

Vlasnyi kapіtal bank vklyuchaє Taqiy component yak result pereotsіnki okremih aktivіv, zokrema mainly zasobіv i nematerіalnih aktivіv. Reserves pereotsіnki vinikayut EYAD ways. According au-Perche, in deyakih kraїnah banks dozvolyaєtsya hour od hour Zi zmіnoyu rinkovoї vartostі provoditi pereotsіnku svoїh fіksovanih aktivіv. Takі pereotsіnki vіdobrazhayutsya balansі in bank reserve pereotsіnki yak. Alternatively, nerealіzovana vartіst "prihovanih" rezervіv pereotsіnki Mauger vhoditi to balance in rezultatі dovgostrokovogo volodіnnya deyakimi assets vіdobrazhenimi in balansі for іstorichnoyu vartіstyu їh pridbannya.

Zdіysnyuyuchi analіz zaznachenogo Elements Vlasnyi kapіtalu, slіd vrahovuvati dіyuchy order pereotsіnki. Zgіdno s position (standard) buhgalterskogo oblіku 7 "Osnovnі zasobi" ob'єkt mainly zasobіv pereotsіnyuєtsya, Yakscho yogo uniquely zalishkova vartіst (bіlsh yak 10%) vіdrіznyaєtsya od spravedlivoї vartostі the balance sheet date. For position (standard) buhgalterskogo oblіku 8 "Nematerіalnі assets" pereotsіnka nematerіalnih aktivіv Mauger zdіysnyuvatisya banks for justice vartіstyu skladannya the date of the balance sheet. Pereotsіnyuvannyu pіdlyagayut deprivation nematerіalnі assets, schodo yakih іsnuє Activity rinok. Yakscho bank zdіysniv pereotsіnku ob'єktіv groupies nematerіalnih aktivіv, the stench nadalі pіdlyagayut schorіchnіy pereotsіntsі. Pereotsіnena pervіsna vartіst that scrip instal lment ob'єkta mainly zasobіv viznachaєtsya breeding pervіsnoї vartostі sumi i instal lment ob'єkta mainly zasobіv on іndeks pereotsіnki, yaky viznachaєtsya dіlennyam spravedlivoї vartostі ob'єkta scho pereotsіnyuєtsya on yogo zalishkovu vartіst. Pereotsіnena pervіsna vartіst i instal lment ob'єkta nematerіalnih aktivіv viznachayutsya analogіchno.

Suma dootsіnki zalishkovoї vartostі ob'єkta mainly zasobіv abo nematerіalnogo asset vklyuchaєtsya to warehouse dodatkovogo kapіtalu and scrip utsіnki - to warehouse vitrat, krіm such vipadkіv.

• Perevischennya sumi poperednіh utsіnok over sumoyu poperednіh dootsіnok zalishkovoї vartostі ob'єkta mainly zasobіv abo nematerіalnogo asset when chergovіy dootsіntsі vartostі tsogo ob'єkta mainly zasobіv abo nematerіalnogo asset vklyuchaєtsya to warehouse dohodіv zvіtnogo perіodu s vіdobrazhennyam rіznitsі mіzh sumoyu chergovoї (ostannoї) dootsіnki zalishkovoї vartostі about 'єkta mainly zasobіv abo nematerіalnih aktivіv i zaznachenim perevischennyam in skladі іnshogo dodatkovogo kapіtalu.
• Well Perevischennya sumi poperednіh dootsіnok over sumoyu poperednіh utsіnok zalishkovoї vartostі ob'єkta mainly zasobіv abo nematerіalnih aktivіv at chergovіy utsіntsі zalishkovoї vartostі tsogo ob'єkta mainly zasobіv abo nematerіalnogo asset spryamovuєtsya on zmenshennya іnshogo dodatkovogo kapіtalu іz Included rіznitsі mіzh sumoyu chergovoї (ostannoї) utsіnki zalishkovoї vartostі ob'єkta mainly zasobіv abo nematerіalnih aktivіv i vkazanim perevischennyam to vitrat zvіtnogo perіodu. In razі vibuttya ob'єktіv mainly zasobіv abo nematerіalnih aktivіv, SSMSC ranіshe boule pereotsіnenі, perevischennya sum poperednіh dootsіnok over sumoyu poperednіh utsіnok zalishkovoї vartostі tsogo ob'єkta mainly zasobіv abo nematerіalnih aktivіv vklyuchaєtsya to warehouse nerozpodіlenogo pributku s odnochasnim zmenshennyam dodatkovogo kapіtalu.

Pіdsumovuyuchi legends can result uzagalnenі analіzu spetsіalnih fondіv that rezervіv vіdobraziti in tablitsі form yakoї hovering nizhche (tab. 2.5).

Danі Table. 2.5 svіdchat about those scho chastka zagalnih rezervіv that spetsіalnih fondіv in sukupnomu Vlasnyi kapіtalі bank Neznachny. Those w sama mozhna skazati i pereotsіnki about the result. For zvіtny perіod tse poyasnyuєtsya, zokrema, tim, scho Prybutok bank becomes Neznachny the bag and zbіlshennya sukupnogo Vlasnyi kapіtalu poyasnyuєtsya by a new emіsієyu aktsіy.

Table 2.5 Analіz spetsіalnih fondіv that rezervіv scho incoming to Vlasnyi kapіtalu bank