Analіz bankіvskoї dіyalnostі - Gerasimov AM

4.2. Horizontal that vertical analіz operatsіy bank

Doslіdzhennya aktivіv bank polyagaє in vikoristannі analіtichnih priyomіv, spryamovanih on viznachennya zagalnogo obsyagu koshtіv, SSMSC perebuvayut in rozporyadzhennі bank їh structuring i dinamіki in analіtichnomu perіodі.

Zagalny analіz aktivіv bank ґruntuєtsya on zastosuvannі techniques that vertical horizontal analіzu, SSMSC peredbachayut obchislennya that away otsіnku such pokaznikіv:

  • protsentnі spіvvіdnoshennya okremih pokaznikіv s agregovanim pokaznikom;
  • absolyutnі zmіni kіntsevih pokaznikіv porіvnyano s Pochatkova (basic);
  • Tempi zrostannya abo growth in pokaznikіv analіtichnomu perіodі.

In protsesі vertical structural abo analіzu aktivіv viznachaєtsya Pete Wagga aktivіv for їh tsіlovim vikoristannyam, steps lіkvіdnostі, rіvnem dohіdnostі and takozh warehouse is the structure of the skin aktivіv mind: the loan portfolio, the portfolio tsіnnih paperіv, visokolіkvіdnih that іnshih aktivіv. Analіz vertical structure of the balance daє zmogu ROBIT visnovki about pererozpodіl vkladen in rіznі Vidi aktivіv i zmіni about Jerel fіnansuvannya pіdpriєmstva. Result tsogo analіzu vikoristovuyutsya in protsesі otsіnki of Quality warehouse aktivіv that їh optimіzatsії. Pong, yak usually oformlyayutsya in tablitsі that grafіchno in formі sectoral abo stovpchikovih dіagram.

Horizontal, abo trend, analіz daє zmogu vivchiti dinamіku aktivіv in tsіlomu th okremih їh vidіv in chasі, viznachiti zagalnі tendentsії їh zmіni abo trend.

Result tsogo analіzu oformlyayutsya grafіchno in formі stovpchikovih dіagram that lіnіynih grafіkіv scho polegshuє viznachennya lіnії trend.

Vertical that horizontal analіz pid hour zagalnogo vivchennya aktivіv zazvichay zdіysnyuєtsya odnochasno.

Analіz dinamіki, warehouse that structure aktivіv bank that їh otsіnka navedenі Table. 4.1.

Table 4.1 DINAMІKA, STORAGE STRUCTURE THAT AKTIVІV KOMERTSІYNOGO BANK

Pokaznik

On the cob rock

On kіnets rock

Vіdhilennya

yew. UAH

% before

pіdsumku

yew. UAH

% before

pіdsumku

Absolutely, yew. UAH

% To bazi

structurally

1. Groshovі Costa

3119.5

2.5

3296.4

2.5

176.9

105.7

-

2. Costa NBU

1254.3

1.0

1745.8

1.3

491.5

139.2

0.3

3. Costa in іnshih banks

12 792.2

10.4

14 982.8

11.5

2190.6

117.1

1.1

3.1. Zalishki on korrahunkah

11 465.8

9.3

12 935.0

9.9

1469.2

112.8

0.6

3.2. Deposits that loans

1326.4

1.1

2047.8

1.6

721.4

154.4

0.5

4. Portfolio tsіnnih paperіv

27 209.3

22.1

23 868.0

18.3

-3341.3

87.7

-3.8

4.1. Paper the Tsіnnі for sale

18 539.3

15.1

17 674.0

13.5

-865.3

95.3

-1.6

4.2. Paper the Tsіnnі for іnvestitsіy

8670.0

7.0

6194.0

4.8

-2476.0

71.4

-2.2

5. The loan portfolio

21 535.1

17.5

24 355.4

18.7

2820.3

113.1

1.2

6. Osnovnі zasobi

36 993.0

30.1

40 700.9

31.2

3707.9

110.0

1.1

7. Nematerіalnі assets

189.3

0.2

136.0

0.1

-53.8

71.6

-0.1

8. INSHI assets

19 905.1

16.2

21 437.7

16.4

1532.6

107.7

0.2

Usogo aktivіv

122 998.3

100.0

130 523.0

100.0

7524.7

106.1

-

Danі tablitsі svіdchat, scho at zagalnih aktivіv growth rates of 6.1% growth rates visokolіkvіdnih aktivіv i stanovlyat loan portfolio that vіdpovіdno 16.7 13.1%. Oznachaє Tse, scho komertsіyny Bank Credit rozshiryuє dіyalnіst, odnochasno turbuєtsya about his lіkvіdnіst i nadіynіst.

Viklikaє zanepokoєnnya zmenshennya tsіnnih paperіv portfolio yak at zagalnih assets for absolutely obsyagom so i Pete vagoyu. Osoblivoї uwagi potrebuє іnvestitsіyna dіyalnіst Bank, yak once s Credit Je Main.

Znizhennya nematerіalnih aktivіv bank vіdbulosya in rezultatі їh znoshuvannya for perіod scho analіzuєtsya, todі yak growth їh not sposterіgalosya.

Visokiy growth rates harakterizuє dinamіku mainly zasobіv. Tse Mauger Buti result rozvitku bank rozshirennya MEREZHI yogo fіlіy, pіdvischennya rіvnya tehnіchnogo zabezpechennya toscho. In tsomu vipadku zmіni mozhna vvazhati normal. Ale Yakscho tendentsіyu pіdvischennya pitomoї crowbars mainly zasobіv not bude zupineno structure aktivіv bank pogіrshitsya i peretvoritsya on neefektivnu.

Digit growth rates іnshih aktivіv vimagaє uvazhnogo doslіdzhennya. Especially, Yakscho yogo sprichinilo zrostannya debіtorskoї zaborgovanostі. Debіtorsku zaborgovanіst stanovlyat Costa, timchasovo viluchenі s turnover to Bazhanov Je skorochennya abo, prinaymnі, stabіlіzatsіya її pitomoї crowbars in zagalnih (sumarno) the assets of the bank. Slіd mother on uvazі scho Visoka Pete Wagga іnshih aktivіv Je naynegativnіshoyu in dіyalnostі Find our bank.

Pіdbivayuchi pіdsumok can skazati scho dinamіka, i warehouse structure aktivіv vіdpovіdaє Basic principles i directly rozvitku bank ale rozvitok aktivіv Dali vimagaє їh koriguvannya in napryamі pіdvischennya pitomoї crowbars іnvestitsіynogo credit and portfolio th upovіlnennya tempіv gross fixed zasobіv that іnshih aktivіv.

In protsesі analіzu aktivіv potrіbno viznachiti stupіn tendentsії that lіnіyu їh trend for chogo slіd rozrahuvati dinamіchny number of kіlka rokіv.

W metoyu viyavlennya rolі skin aktivіv mind that tendentsіy, scho pid hour skladayutsya їh formuvannya, neobhіdno proanalіzuvati dinamіku, warehouse structure dohіdnih i i nedohіdnih aktivіv.

Tsey analіz mozhna zrobiti on osnovі Table. 4.2.

table 4.2

DINAMІKA, STORAGE STRUCTURE THAT AKTIVІV BANK Z Look ЇH DOHІDNOSTІ

Pokaznik

On the cob rock

On kіnets rock

Vіdhilennya

yew. UAH

% To pіdsumku

yew. UAH

% To pіdsumku

Absolutely, yew. UAH

vіdnosne%

structuring

1. Dohіdnі

assets

50 070.8

40.7

50 271.2

38.5

200.4

100.4

-2.2

2. Nedohіdnі

assets

72 927.5

59.3

80 251.8

61.5

7324.3

110.0

2.2

Vsogo

aktivіv

122 998.3

100.0

130 523.0

100.0

7524.7

106.1

-

Zmіni scho harakterizuyut dohіdnі i nedohіdnі assets vkazuyut to those scho yakіst їh pogіrshilas: for growth zagalnoї sumi aktivіv 6.1%, prirіst dohіdnih i nedohіdnih aktivіv becoming vіdpovіdno 0.4 i 10.0%, i prostezhuєtsya tendentsіya znizhennya pitomoї crowbars dohіdnih aktivіv to 38.5%. Taqiy camp svіdchit about those scho Bank not pridіlyaє dostatnoї uwagi power CIM.