home Finance Аналіз банківської діяльності - Gerasimovich А.М.

Аналіз банківської діяльності - Gerasimovich А.М.

Розділ 2. ANALYSIS ACTIVITIES

Theme 4. DARK ANALYSIS OF ACTIVE OPERATING BANK

4.1. Зміст та завдання аналізу активних операцій a bank

The financial potential of a commercial bank is characterized by a combination of the structure of the yogo non-negotiable and the revolving assets, and is formed for raunchy gothic financial resources (yak vlasnih, so zaluchenih i positsih). Obruntovane optimally rozmіschennya fіnansovikh resursіv pіd hour zdіysnennya active operations є one z nayvazhlivіshih priestsіv zabezpechennya fіnansovoї stabіlnostі, platosprostochnostі ta lіkvіdnostі bank.

The active operations are the rozmischennya banks of the capital capitals and those who are acquiring resources through the method of otrymnnya pributku, zabezpechennya diyalnosti pidtrimannya neobhіdnogo rіvnya lіkvіdnosti. Prior to active bank operations, please register:

• Operation of the deposit of banking resources with grotesque koshti in the gothic and bezgotivky forms with the method of pidtrymannya lіkvіdnosty bank;
• Rozraunkovi operatsii, pozhyazanny with payments klієntіv;
• Kasov operatsії з приймання і видавання готівки;
• Інвестиційні операції з contribution of bank resources to the tinny paperi;
• Funds for operations with purchase and sale of technical paperns;
• Currency transactions with the purchase and sale of foreign currency in the domestic and international currency markets;
• Deposit operations in the deposit of the financial resources of the bank into the deposit with the NBU of those commercial banks;
• Операції з купівлі-продажу банівських коштовних металів на внутрішньому и міжнародному валютных ринках.

It is induced by the influence of the classification of bank operations, not the vinyatkovoi and not the madness of the insane between, but the one-hour operation that can occur in both the active and the passive roles. On the other hand, zaluchennia koshtiv on the deposit vvazhaetsya pasivnoyu opytstsieyu, okkilki zbіlshu resource base of the bank. At the same time, it is otrimani to deposit koshti rozmischuyutsya viglyadi filling in korespondentskomu rahunku in the central bank in the operative cash register, but actively operating. In this way, the bankruptcy of the bankruptcy operations on the basis of the active operations of the issuer is subject to strict compliance with the economic policy of the day and the hour of the end of the year, the results of the operations are reduced to the sum of the previous articles at the bank's balance sheets.

Водночас для аналізу потрібне більш чітке визначення активів. So, in the accounting region, the asset is treated as a resource, which is controlled by the bank as the result of past sub-projects, which is, in particular, in the Maybutne economy of the economic vigod. In other words, the economical resource, but perebuvayut of the retail bank, vikoristana yakih moe bring in maybutnomu dohіd. Activate vystupayut v viglyadі basic zasobiv, gotivki in the national aboriginal currencies in the bank, zaborgovanosty for the poses, tsinnyh paperyv, yaki perebuvayut at the portfolio to the bank tochno.

By the method of analizu active to the bank, the operation of them is the same as the one on the one side, the rationality of the actual structure of the asset, the security of the bank, and the loan of the loan, and the forecast of the financial performance of the financial and financial potential.

Meta analizu activeiv bank is concretized at such zavdannej:

• Дослідження та оцінка динаміки warehouse, обсягів та структуратури активів;
• Дослідження та оцінка динаміки warehouse, обсягів і structurу дохідних і недохідних активів;
• Дослідження та оцінка якості активів;
• Dslosdzhennya otsynka anchorі "credit portfolio" for klassifikatsynimi types of loans;
• Дослідження та оцінка "a portfolio of private paperns";
• Дослідження та оцінка іммобілізованих активів у дебіторську заборгованість, капітальні депозидення та ін .;
• Viznachennya uzagalnychichoi otsіinki activeіv і modіv optimіizatsії їh structur.

Інформаційне забезпечення аналізу активів складається з:

• Legal provisions, laws of Ukraine, laws regulating the economic efficiency of banks (the Law "On Banks and Banking", the law "On the Encouragement of the Income of Subsidies");
• Directive, information about the decisions of the Cabinet of Ministers of Ukraine, the National Bank of Ukraine, the penalties of the Ministry of Finance of the Ministry of Finance and Industry (Instruction of the National Bank of Ukraine "On the order of regulation of the analisys of commercial banks", amended by the Regulations of the National Bank of Ukraine No. 14, No. 1998, No. 141, Інструкція "About zastosuvannya plan rahunkiv in the accounting region of commercial banks of Ukraine", I have been confirmed by the Rule of NBU of 21 leaves of the fall of 1997, No. 388 of the same year);
• Normative and dovodkova інформація, що міститься у збірниках галузевих, відомчих, міжгалузевих нормативів, катах, проспектах тощо;
• Інформація бізнес-планів та прогнозів;
• Oblikovo-ekonomichnaya informatsiya, yaka є basic type of factographic information.

In the field of economy and business, the main thing is the flow of information in the accounting area and the financial news.

The head dzherel danyh for the financial analysis of the bank - yogo balance, yakimu vidobrazheno all information about the reality of the financial and non-fraught lane, the sovereignty of a bank; The oath that warehouse zobov'azan counterparties in front of the bank tazobov'azan bank before the counterparties.

The balance is the basis for the balance sheet of a commercial bank, in which the warehouse is stored for the strains of х ро rozmischennya, and in the pasivi - the warehouse of financial resources (zobov'yanya čapital).

Prior to the balance sheet, the inventory should be stored, as well as the bank's statistical balance.

The active of the balance is seen in the view of the warehouse of that tsil'ovogo vicaristan of financial resources for the objects of investment in assets to the bank, so і з погляду витрат, що є наслідком здійснення фінансових операцій bank з метю отримання доходів. Ці прями досліджень дають змогу оцінити ліквідність та дохідність to the bank.

In the process of analisys, the rate of zvazhati on those who are zagalnaya vartizhest vistivіv banka viznachaetsya for balance yak rіznitsya mіzh sumoju zalishkіv usіh kategoriy active maszh sumoju usіh reserves, stvorenih pіd mozhnivі zbitki vіd credit and investment vіnshih vіdіv діяльності bank.

At the balance sheet and in the accounts of the commercial bank, the activity is encroached upon the tsіlоim vicarities that stage of the illicitity. Behind the steps of the country, currency, monetization and banking, road checks and checks; Кошти on кореспондентських рахунках from the National Bank of Ukraine, інші кошти in the National Bank of Ukraine; Koshi on korespondentskih rahunk in the banks; Deposit that credit in other banks; Cінні папери у у портфелі банку для продажи та інвестицій; Kredit ta fіnansoviy lіzing, shо nadanі klієntam; Інвестиції капіталу в асоційовані компанії; Інвестиції in дочірні компанії; The main thing is to block out the intangible activists; Clean unrealized access to the future financial tools; Nahahovanni reach up to that active activist.

The currency, the monet and bank notes, the road checks and checks, the koshi on korespondentskih rahunkah in the NBU, and those in the NBU, can be summarized in one group and described as "Gotivka". Tsei active - the first bank of the jersey for vipadok viluchennya deposit і for zadovolennya pochatkovyh consumption klієntіv. Banks zatsikavleni trimati minimally allow sum, oskilki stock gotivkovyh kostyv not bring income abo zabezpechuet small vіdsotkovy dohіd. The active in viglyadі готівки is satisfied with the consumption of the bank for the littoral koshtas, tobto in the cottages, yaki neobhіdnі for pokrtya nediberbacheniyah ta terminovyh zobov'azan.

Correspondent rahunks in other banks, deposit those loans in other banks in the amount of money in the number of Ukraine, the OECD, SND, and Baltics, and the rest of the world.

Кошти in інших банках, цінні папери у портфелі банку для продажи і інвестицій, loans to finance loans, you can assign to the clients, you can name the "Basic Activation".

Інвестиції капіталу в асоційовані та дочірні компанії; Basic zasobi, intangible activa t an activation activi can name the "Secondary Activation".

For the steps of the activation of the commercial bank, apply to the group:

• Groshi in kasi, on korespondentskih rahhunkah of the NBU of those banks, checks are not enough;
• Deposit that credit in other banks;
• Цінні папери;
• Material active assets;
• Credit, on loan;
• Non-financial activites, basic balances, capital investments and investments in subsidiaries and associates.

Analis activity in the bank of inoculations for such grupuvannam:

• Groshovi koshti;
• Кошти in the National Bank of Ukraine;
• Koshi in other banks: "Zalishki Korraunkukah" і "Deposits and Credits";
• A portfolio of market shares: "OVDP", "In the first half of the year" and "Contribution to capital";
• Loan portfolio;
• Інші activator.

Groshov koshti that koshti in the NBU pokazuyut nyavnnist at the bank lіkvіdnikh activeiv for zdіysnennya vlasnih ta klієnttskie rozraunkovyh operatsiy. The juggler is not able to shape the formula "chim bolshe - tim krasche", which does not bring banks to income. Відтак їх надмірний рівень actually to bring up to neikoristannya the bank is able to expand its operations. However, at the end of the financial stability, the signifi- cance of activity can be imputed to a positive understanding of the stability of the bank.

Кошти on кореспондентських рахунках in інших banks takozh виконують a role миттєво ліквідних activeів for spent розрахунків. Behind them, the bank does not repay the income, the ig of the python of the waga in the total assets, as a rule, it is not known. It is one reason for the inability of the tsiogo є vidnosna rizikovannost operatsii for Korraunkami.

Natomist for deposits and loans in other banks, the commercial bank can be reached. Alle slіd pam'yatati, scho main zavdannyami bankіvskoї діяльності є залучення тимчасово вільних коштів та їх contribution in the real operation, tobto надання іншим небанівським установов.

The treasury of the country 's internal affairs characterizes the oath of deposit to the bank in the country's money parries. Інші цінні папери vkazyuyut zagalnyy otgay deposit to the bank in the trade in the capitalized cashier, vypuschen unrestrained emitters, and takozh vzbodennya bank in asotsіyvovі ta prechіrnі kompanії.

The loan portfolio is in the form of a dash of all kinds of loans, for the vinyatkom of the banks.

Fundamental Funds characterize the operation of the non-operative prin- cipal and prevent them from contributing to them. Vkladennya znachnyh koshtiv u neodohіdny activa pogіrshuє structure activeіv іх дохідність.

Balansovyi zvіt is formed on the basis of information, on mіstitsya on synthetic rahunkah, і at once with comments all the time vіdobrazha activa, zobov'yаnnya ta kapital at a specific date.

In addition, it is important for the bankruptcy of information for the analysis of the bankruptcy of the bank, the financing of the financial crisis, the deposit of money, the form of the reserve, the active work, the up-dating of the economic standards, and the price of the bank's disbursement of money for pawns.

Інші activator відображають дебіторську заборгованість, господарські матеріали тощо, тобто ті активи, які здейільшого do not bring banks to income and can not be admitted to the be-it-yourself and other categories of activities.