Analіz bankіvskoї dіyalnostі - Gerasimov AM

2.7. Analіz subordinovanogo kapіtalu

Prior warehouse regulatory Vlasnyi kapіtalu vklyuchayutsya Costa, on the Minds zaluchenі subordinovanogo Borg tobto Borg yaky bank in vinikaє in razі zaluchennya koshtіv іnvestora for inclusion їh to kapіtalu bank. Meta such zaluchennya - pіdvischennya rіvnya kapіtalіzatsії bankіv.

For svoєyu ekonomіchnoyu sutnіstyu subordinovanі zobov'yazannya Yea for bank pozichkovimi penny Costa, SSMSC, zreshtoyu, potrіbno povertati vlasnikam. That s look around at dostatno trivaly lines vikoristannya zaznachenih koshtіv i mozhlivіst їh konvertuvannya (zokrema on aktsії bank) takі pozichkovі Costa prirіvnyuyutsya to Vlasnyi. Banks mozhut pogashati poperednіy Borg rakhunok for new zapozichennya, koristuyuchis CIM Jerel koshtіv neobmezheno Dovgy. For the sake of Bazelskoyu kapіtal bank skladaєtsya s elementіv kapіtalu Persha that another rіvnіv, SSMSC Pevnyi mіroyu lіmіtuyutsya th obmezhuyutsya. Zgіdno іz Law of Ukraine "On banks i bankіvsku dіyalnіst" to bankіvskogo kapіtalu Incoming she dodatkovy kapіtali. In his Cherga, dodatkovy kapіtal, yaky not guilty Buti bіlshim for mainly vklyuchaє confidence, zokrema, gіbridnі (Borg / kapіtal) kapіtalnі іnstrumenti that subordinovany Borg. The maximum scrip subordinovanogo string Borg obmezhuєtsya 50% sumi elementіv kapіtalu Perche rіvnya.

Sered gіbridnih (Borg / kapіtal) kapіtalnih іnstrumentіv Je takі Yakimov vlastivі Find our aktsіonernogo kapіtalu th, th Borg. Tsі іnstrumenti in rіznih kraїnah toil pevnі vіdmіnnostі. Ale osnovnі kriterії, Yakima stink povinnі vіdpovіdati, odnakovі:

- Gіbridnі kapіtalnі іnstrumenti nezabezpechenimi Yea, i subordinovanimi povnіstyu splachenimi;

- Stink shaping can not Buti repayment s іnіtsіativi vlasnika (abo without poperednoї Zgoda on tse naglyadovogo authority);

- Gіbridnі kapіtalnі іnstrumenti mozhna vіlno vikoristovuvati for pokrittya zbitkіv not visuvayuchi the bank vimog schodo pripinennya torgovelnih operatsіy;

- To apіtalny іnstrument (on vіdmіnu od divіdendіv abo simple aktsіonernogo kapіtalu that podіbno before cumulative privіleyovanih aktsіy) peredbachaє mozhlivіst vіdstrochennya obslugovuvannya zobov'yazan schodo Splat vіdsotkіv, Yakscho bank rіven pributkovostі not daє zmogi zrobiti takі viplati.

Normie chinnogo ukrajins'koho zakonodavstva not mіstyat chіtkogo perelіku vidіv gіbridnih kapіtalnih іnstrumentіv (dotsіlno scho Bulo b zrobiti) against viznachayut kriterії, Yakima stink vіdpovіdati toil. Zauvazhimo, tsі kriterії practical uzgodzhuyutsya s Bazelskoyu lands about kapіtal.

Yakscho borgovі kapіtalnі іnstrumenti not vіdpovіdayut zaznachenim vische kriterіyam then їh slіd vіdnositi to subordinovanogo string Borg. Before yogo warehouse incoming zvichaynі nezabezpechenі borgovі kapіtalnі іnstrumenti s mіnіmalnim Pervin fіksovanim of-line repayment Ponad p'yat rokіv that privіleyovanі aktsії s obmezhenim strings, SSMSC shaping can Buti pogashenі. Ninі in Ukraїnі to maturity subordinovanogo Borg zastosovuєtsya (s metoyu vіdobrazhennya zmenshennya vartostі zaznachenih іnstrumentіv yak postіynogo dzherela fіnansovoї pіdtrimki) cumulative Discount (abo amortizatsіyny) rozmіrі factor at 20% on Year. Law "On banks i bankіvsku dіyalnіst" peredbacheno, scho, zgіdno s contract zvichaynі nezabezpechenі borgovі kapіtalnі іnstrumenti not shaping can Buti zabranі s bank ranіshe, nіzh through p'yat rokіv, while vipadku bankrutstva chi lіkvіdatsії - povertayutsya іnvestoru pіslya repayment pretenzіy usіh іnshih kreditorіv. When tsomu scrip such koshtіv included in kapіtal not Mauger perevischuvati 50% rozmіru main kapіtalu Zi schorіchnim zmenshennyam 20% od yogo pervinnoї vartostі protyagom p'yati ostannіh rokіv dії land. Zaznachimo scho chinne ukraїnske zakonodavstvo not mіstit viznachennya this mean tsіnnih paperіv, yak privіleyovanі aktsії, SSMSC toil obmezheny rows i mozhut Buti pogashenі.

Analіzuyuchi Location subordinovanogo kapіtalu in strukturі sukupnogo Vlasnyi kapіtalu bank neobhіdno porіvnyati minds Yogo zaluchennya s vimogami, SSMSC pred'yavlyaє Natsіonalny Bank of Ukraine (Table. 2.7).

table 2.7

Analіz vikonannya vimog zaluchennya koshtіv on the minds subordinovanogo Borg

row

Umov

normative

meaning

factual

dotrimannya

Primіtka

1

Rows dіyalnostі bank

not less then

1 rock

6 rokіv

2

Nayavnіst pismovogo allowed the NBU to vrahuvannya subordinovanogo Borg to Vlasnyi kapіtalu bank

+

3

Mіnіmalny rozmіr subordinovanogo kapіtalu

od bankіv that іnshih Yurydychna osіb - 500 tis. UAH

1800 tis. UAH

4

Rows zaluchennya, rokіv

not less then 5

7

5

d>

Interest rates are not bіlshe

in natsіonalnіy valyutі - oblіkovoї NBU rate;

in іnozemnіy - LIBOR + 4%

8 %

6

Spіvvіdnoshennya subordinovanogo kapіtalu is the main kapіtalu

not bіlshe 50%

thirty %

7

INSHI minds:

a) …………………

b) .....................

W danih Table. 2.7 viplivaє scho osnovnі vimogi zaluchennya koshtіv on the minds subordinovanogo Borg Bank dotrimanі.

Before subordinovanogo kapіtalu vklyuchayutsya Costa, zaluchenі od bankіv that іnshih Yurydychna osіb (nebankіvskih SET) rezidentіv yak, so i have nerezidentіv natsіonalnіy that in іnozemnіy valyutі. Suma zaluchenih koshtіv on the minds subordinovanogo Borg for vrahuvannya їh in rozrahunok Vlasnyi kapіtalu bank guilty Buti not less then 500 tis. UAH.

Costa on the minds subordinovanogo Borg zaluchayutsya row is not less then i p'yati rokіv povinnі mother Pervin rows repayment not less then p'yati rokіv. Yakscho rows repayment Borg not fіksovany then tsі Costa splachuyutsya deprivation pіslya Notification іnvestora not ranіshe, nіzh through p'yat rokіv. Natsіonalny Bank of Ukraine Mauger Nadachi dozvіl on dostrokove repayment subordinovanogo Borg for minds, scho Takeo RFQ on repayment of zrobleno іnіtsіativoyu pozichalnika i zbіlshennya minds of the main bank in kapіtalu rozmіrі not Mensch, nіzh rozmіr subordinovanogo Borg yaky planuєtsya rotate іnvestoru.

Lands about zaluchennya koshtіv on the minds subordinovanogo Borg not to blame nіyakih include provisions SSMSC peredbachayut scho Especially in vipadku obstavin, okrіm zgortannya dіyalnostі bank Borg bude splacheny to pogodzhenoї dati yogo maturity.

The interest rate for subordinovanim Borg not Mauger perevischuvati rozmіr oblіkovoї rates Natsіonalnogo Bank of Ukraine protyagom usogo perіodu dії land. In razі zmenshennya rozmіru oblіkovoї NBU rate іnvestor i bank borzhnik zobov'yazanі make vіdpovіdnі zmіni to please the schodo zmenshennya protsentnoї rates for subordinovanim Borg. Yakscho Zăluceni Costa minds on subordinovanogo Borg in іnozemnіy valyutі, the interest rate is not Mauger perevischuvati rate LIBOR (for vіdpovіdny perіod) plus 4% rіchnih protyagom usogo perіodu dії ukladenoї land. LIBOR rate at the date of the bank viznachaєtsya ukladennya i koriguєtsya lands on skin Pershe number schomіsyatsya without ukladennya dodatkovoї land.

Kapіtalіzatsіya protsentіv for such Borg not dopuskaєtsya. SPLAT protsentіv for subordinovanim Borg zdіysnyuєtsya not chastіshe, nіzh once per quarter.

SPLAT protsentіv for subordinovanim Borg zdіysnyuєtsya for rakhunok zbіlshennya gross vitrat i Mauger Buti prizupinena (Yakscho Tse zaznacheno in ugodі) in razі:

  1. pogіrshennya fіnansovogo will bank borzhnika (nevikonannya normativіv mіnіmalnogo rozmіru regulatory kapіtalu, adekvatnostі main kapіtalu, adekvatnostі regulatory kapіtalu, normativіv lіkvіdnostі; Yakscho Pete Wagga negatively klasifіkovanih aktivіv perevischuє 60% їh zagalnoї sumi; vіdsutnostі fіnansovogo positive result for pozichalnika vіdpovіdny perіod);
  2. ukladennya please the bank s National Bank schodo prog fіnansovogo rehabilitation of the bank.

Neobhіdno vrahovuvati scho rozmіr subordinovanogo kapіtalu not Mauger perevischuvati 50% rozmіru main kapіtalu.

Porіvnyuyuchi values ​​pitomoї crowbars subordinovanogo kapіtalu in Vlasnyi kapіtalі bank slіd vrahovuvati pritamannі Yomou pozitivnі hand, scho yogo roblyat privablivim Jerel Vlasnyi kapіtalu.