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Analіz bankіvskoї dіyalnostі - Gerasimov AM

3. Subject Analіz zobov'yazan bank

3.1. Ekonomichna sutnіst zobov'yazan bank zavdannya analіzu that yogo іnformatsіyna base

In zagalnomu obsyazі resursіv, yakimi volodіє komertsіyny bank perevazhayut zobov'yazannya bank.

Pid zobov'yazannyami bank slіd rozumіti vimogi aktivіv bankіvskoї to place the scho zobov'yazuyut її splatiti fіksovanu scrip koshtіv in viznacheny hour at maybutnomu. In buhgalterskomu oblіku to zobov'yazan vklyuchayut Costa on the production rahunkah klієntіv; kreditorsku zaborgovanіst, zaborgovanіst for narahovanimi percent that vіdstrochenu debіtorsku zaborgovanіst Revenue, ale not vklyuchayut income Prybutok that vnutrіshnobankіvskі rozrahunki.

Fig. 3.1. The structure of the bank zobov'yazan

In ekonomіchnіy lіteraturі zobov'yazannya opened podіlyati on zaluchenі that zapozichenі Costa. Zaluchenі Costa Je naybіlshoyu Chastain zobov'yazan bank. Tse Basic dzherelo formuvannya resursіv bank SSMSC spryamovuyutsya for active operatsіy.

Before zaluchenih koshtіv bank nalezhat zalishki koshtіv on the production, budgetary rahunkah klієntіv, depozitnі contribution fіzichnih that Yurydychna osіb, deposits of up to zapitannya, zalishki platіzhnih on plastic cards, kreditorska zaborgovanіst toscho.

In bankіvskіy praktitsі zaluchenі Costa nazivayut deposit zobov'yazannyami.

Deposit (deposit) - tse zobov'yazannya bank for timchasovo zaluchenimi Costa fіzichnih i Yurydychna osіb abo tsіnnimi Paper the vіdpovіdnu for a fee. Deposits utvoryuyutsya for rakhunok contribution to sumi pennies gotіvkoyu abo Bank in bezgotіvkovіy formі have viglyadі tsіnnogo Paper the scho nalezhit before payment. Practical OAO All klієntskі rahunki in pasivі nazivayutsya deposit. Deposit Mauger Buti whether yaky rakhunok, vіdkrity klієntovі in a jar on Money Does zberіgayutsya yogo groshovі Costa. In svіtovіy praktitsі їh chastka in strukturі pasivіv becoming from 60 to 80%.

Depozitnі operatsії vіdіgrayut digit dіyalnostі role in the bank:

• depozitnі operatsії Je bunt Jerel implementation of an active i, nasampered, Passive operatsіy. Vid nature depozitіv stale Vidi Credit operatsіy i, vіdpovіdno, rozmіr income of the bank;
• correct organіzatsіya deposit operatsіy zabezpechuє lіkvіdnіst komertsіynih bankіv;
• depozitnі operatsії spriyayut priskorennyu bezgotіvkovih rozrahunkіv;
• resources sformovanі for rakhunok deposit operatsіy, zazvichay deshevshі mіzhbankіvskih kreditіv.

Vodnochase depozitnі operatsії toil pevnі nedolіki:

• operatsії schodo zaluchennya koshtіv contribution from pov'yazanі Zi digit Marketing zusillyami, penny i materіalnimi vitratami komertsіynih bankіv. Tse did not daє zmogi komertsіynomu bank in razі neobhіdnostі quickly otrimuvati groshovі Costa for active operatsіy, zdіysnennya neperedbachenih platezhіv;
• mobіlіzatsіya koshtіv in deposits (deposits) in bіlshostі vipadkіv deposits od vkladnikіv instead od komertsіynogo bank, Money Does vazhko often, and the second nemozhlivo dosyagti dodatkovogo zaluchennya koshtіv;
• zagalny obsyag timchasovo vіlnih koshtіv penny in the bank within okremogo abo area ob'єktivno obmezheny.

Metoyu analіzu zobov'yazan bank Je otsіnka that viznachennya shlyahіv optimіzatsії їh structure behind EYAD kriterіyami:

- Znizhennya serednoї vartostі resursіv bank;

- Pіdvischennya stabіlnostі resursnoї bazi that nadіynostі bank in tsіlomu.

Dosyagnennya tsієї methylene konkretizuєtsya in such zavdannyah:

• otsіnyuvannya dіlovoї aktivnostі Bank schodo zaluchennya zovnіshnіh Jerel fіnansuvannya svoєї dіyalnostі;
• doslіdzhennya dinamіki that structure zobov'yazan bank;
• control dotrimannya Bank normativіv obov'yazkovogo rezervuvannya koshtіv korrahunku at the NBU.
• viznachennya stabіlnostі that oborotnostі zobov'yazan bank in tsіlomu that okremih їh warehouses;
• viznachennya serednoї vartostі resursіv bank that okremih їh warehouses;
• analіtichne otsіnyuvannya stage vikoristannya zaluchenih that zapozichenih koshtіv.

For analіzu zobov'yazan bank vikoristovuyutsya takі dzherela Informácie:

• File 03 - Danі per revolution about sumi that protsentnі rates for loans that deposits;
• File 05 - Danі per revolution about sumi that protsentnі rates for deposits;
• File 06 - Danі about zalishki for Costa to zapitannya, Credit is the deposit rahunkami;
• File 17 - Danі about the loan portfolio that zalishki for deposits;
• File 19 - Danі about zalishki for deposit zobov'yazannyami rezidentіv;
• Picture 82 - rіchny carrying zvіt that zvіt about pributki that zbitki;
• Form 11 "carrying zvіt";
• Form 2 "Zvіt about pributki that zbitki";
• Form 10 "trial balance sheet";
• Form 252 T "Zvіt about zalishki for deposit zobov'yazannyami klієntіv-rezidentіv Ukraine (in rozrіzі Galuzo Economy that forms vlasnostі)";
• Form 341 "Zvіt about zalishki for deposits";
• Form 350 "Zvіt about sumi i protsentnі rates for deposits";
• Form 353 "Zvіt about zalishki for deposit zobov'yazannyami (klasifіkatsіya for Galuzo Economy)";
• Form 354 "Zvіt about zalishki for deposit zobov'yazannyami before sub'єktami gospodaryuvannya (klasifіkatsіya for organіzatsіyno legal form gospodaryuvannya");
• Form 360 "Zvіt about zalishki for deposit zobov'yazannyami (klasifіkatsіya sectors of Economy)";
• Form 361 "Zvіt about zalishki for deposit zobov'yazannyami (klasifіkatsіya for species ekonomіchnoї dіyalnostі)";
• Form 362 "Zvіt about zalishki for deposit zobov'yazannyami (klasifіkatsіya for vlasnostі forms)";
• Form 381 "Dovіdka about Costa zaluchenі that їh zalishki for viznachennya rozmіru obov'yazkovih rezervіv";
• Form 603 "Zvіt about dostatnіst kapіtalu";
• Form 611 "Zvіt about dotrimannya ekonomіchnih normativіv";
• Form 752 "about Zvіt Quantity klієntіv i Osobowa rahunkіv";
• Danі analіtichnogo oblіku for rahunkami another that third of klasіv rahunkіv plan;
• Rіznі pozaoblіkovі materіali.