home Finance Аналіз банківської діяльності - Gerasimovich А.М.

Аналіз банківської діяльності - Gerasimovich А.М.

Topic 5. ANALYSIS OF CREDIT OPERATING BANK

5.1. Znachennia, zavdannya that інформаційне забезпечення аналізу

In the structure of active operations, traditionally naiibyshu pitomu vagu muyut credit operations. The Tse is tied to the objective power of the capitalist, to stay at the sphere, de naiwischa the norm of the affluence. Same analiz lending operations to the bank with a view of the riszik, zabezpechenostі ta dokhidnosti lie in the basic analizu of the active, uh, at his own chervon, ё it is important to direct the ratings of the bank to the bank. Posikivi operatsii is one of the most nenefective, tobto pributkovyh ways to rozmischennya resources to the bank. Vodnochas kolonnyi operatsii - tse naybіlsh rizikovany kind of operation bank. Loan operations to form a yogo loan portfolio.

Loan deposits , loan portfolio of commercial banks , - sukinnnost sysіx pozk, given by the bank with a method otrimannya income.

The bank is able to lend money without a middle, laying down the favor with a pawnbroker, or buying a poke for a part of the pose, the yak of the bula is seen by the other creditor, through the contract with the pozhchalnik.

The loan portfolio to the bank includes the aggregate balance sheet of loans, in addition to the number of passes, prolonging those sums to the account. At the same time, you do not have to enter:

• Відсотки накаховані, але не сплачені;
• Zobov'yanya sydayti credit;
• Credit lines, yak shche not vikoristan;
• Guarantees and accreditations;
• Operative leasing.

In the structure and anchor of the loan portfolio to the bank of a meaningful world, lie yogo stability, reputations and financial success. To that bank it is necessary analizuvati yakist posyok, conduct nezalezhny ekspertizi great credit projects and visits, vyavlyati vipadki vidhilennya vіd legal credit policy.

Postyiniy analiz of the loan portfolio in the system of management of the bank, let it be zamogu vibrii variant of the rationality of the resources, direct credit to the bank, zizniti rizik for rahunok diversification of credit contributions, priinyati rіshennya shodo dotsіlnіі nadannya poki klієntam zalizhno vіd їх кредиспроможності, галузевої належності, форма власності і т. Д . Result of analizu give zmogu priymati rіshennya about zmіnu naprimіv ta methodіv kredituvannya.

Аналіз кредитної діяльності банку передбачає вирішення таких завдань:

• Viznachennya stepping up to the type of concentration of the risk of the loan portfolio, yogo investment in the call of pokrtyu і availability of the reserves of pokrtya actual and potential zbitkiv;
• Оцінювання адекватності credit risk of the sum of perebachuvannogo pribudku;
• Viznachennya lendingprozovolnosti poshchalkilіv z method znenzhennya credit risky;
• Viznachennye efektivnostі credit operatsiy, sho dyo zmogu vibrotiv dotsilnyi varіant rozmіschennya resursiv;
• Unrequited risky unconquered pose.

Analisys of credit operations should be carried out in the following manner:

• Analyze the credit scale of the bank to the bank from the beginning of the year by the same banks;
• Аналізується рух кредиів;
• Rozrahovuyutsya revolving credit;
• Viznachaetsya rіvenь диверсифікації credit contributions, a day that I can zemogu znimiti risik unconverted pose;
• Оцінюється turned posek;
• To be carried out the credit of the structuring of the loan portfolio of deposits in the range of classification securities;
• Vyavlyaetsya yakist of the loan portfolio with a glance at the risk і steps of unsecured loans;
• Analizuється дохідність та ефективність of credit operations.

Інформаційними джерелами analizu credit operations є такі форма бухгалтерської звітності :

• File 02 - DANI about the turnover of the barn on the balanced rahunks in the currency codes of those groups;
• File 03 - Data for the turnover of the sums of interest rates for loans with deposits in retail codes, currency codes and residences;
• File 04 - Data for turnover of sums, interest rates for loans in the form of economy (economy);
• File 11 - Data about the classification of activites in the categories of risks, forms of authority, group of kraisn (shomiskyachny);
• File 16 - Given the zaborgovannost after prolongations, stroncheniemi ta sumnnivnimi loans;
• File 17 - Data about the loan portfolio of that litter for deposits;
• File 22 - data on the structure of assets and liabilities for the lines before redemption in the group of currencies;
• File 30 - data about the retail bank reserve for vidstokduvannya mozhlivyh vtat for lending operations komercitsnykh bankov, shomomsyachny;
• F. № 1Д-КБ "Balance of commercial bank" (schodenna);
• F. No. 1-KB "Balance of Commercial Bank" (cash);
• F. No. 10-KB "Negotiable balance of commercial bank";
• F. № 11 «Balansovy zvіt komertsіnogo bank»;
• F. No. 611 "Звіт про дотримання економічних нормативів";
• F. № 301 «Звіт about a loan portfolio» (місячна);
• F. № 310 "Звіт about sumi і interest rates for loans";
• F. № 311 "Звіт про прострочені activations, for some not accrue interest";
• F. № 312 "Звіт about заборгованість behind прострочейми credits, for якие enough дораховуться percent";
• F. № 314-Г "Звіт about the embankment заборговаіі for loans клієнтів-резидентів України, beside that number nаkаhovаіa прострочені percent" (в розрізі га луз економіки та форма власності);
• F. № 314 "Звіт about залившки заборговаіі for credits клієнтів-резидентів України, beside that number nаkаhovаіa прострочені percent" (for types of economical діяльності);
• F. № 315 "Звіт about заборгованість for prolonged loans";
• F. № 316 "Звіт about zalishki zaborgovanosti for loans, give clays (klasifikatsiya for ekzalyzami economy)";
• F. № 320 "Звіт about the embankments zaborgovanosti for loans, give clays (klassifikaciya for types of economic efficiency)";
• F. № 321 "Звіт about the embankment zaborgovanosti for loans, give clays (klasifikatsiya for sectors of the economy)";
• F. № 322 "Звіт about zalibki zaborgovanosti for loans, give clays (klasifikatsiya for tsilovim spryamuvannam)";
• F. № 323 "Звіт about zalishki zaborgovanosti for loans, give clays (klasifikaciya for forms vlasnosti)";
• F. No. 604 "Roshraunok reserve for possible investments for commercial bank statements";
• F. No. 611 "Звіт про дотримання економічних нормативів";
• F. No. 613 "Звіт про нададані банком" великі "кредити";
• F. № 614 "Звіт про нададан by bank" велиі "of credit (at розрізі" grand "loans);
• F. № 615 "Звіт about the bank lending to insiders";
• F. № 614 "Звіт about the credit of the" velikі bank "(for the retailers)";
• Analitichnyi dany for the credit of the pozhchalnikov.