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Analіz bankіvskoї dіyalnostі - Gerasimov AM
5.8. Analіz of Quality of the loan portfolio the bank s Look zahischenostі od mozhlivih vtrat
Analіz Credit operatsіy zdіysnyuvatisya takozh guilty in napryamі otsіnyuvannya stage zahischenostі od mozhlivih vtrat. Chim gіrshі pokazniki of Quality kreditіv s credit riziku Look, Tim bіlshim Got Booty stupіn їh zahischenostі.
For yogo otsіnyuvannya rіvnya vikoristovuyut takі pokazniki:
- koefіtsієnt zabezpechenostі poziki;
- koefіtsієnt zabezpechenostі zbitkіv;
- koefіtsієnt zahischenostі pozik od vtrat;
- koefіtsієnt pokrittya zbitkіv;
- koefіtsієnt pokrittya pozik Vlasnyi kapіtalom.
Koefіtsієnt zabezpechenostі pozik (Kz.p) rozrahovuєtsya yak spіvvіdnoshennya zagalnoї sumi zabezpechennya kreditіv (outpost garantії, strahuvannya toscho) (Sk) that zagalnoї sumi kreditіv (P)
Tsey pokaznik harakterizuє stupіn zahischenostі bank od vtrat for pozikami for rakhunok zovnіshnіh faktorіv such yak garantії, forcing Lane, strahuvannya, surety.
Koefіtsієnt zabezpechenostі zbitkovih pozik (Kz.z) rozrahovuєtsya yak vіdnoshennya credit zabezpechennya (Sk) for zbitkovimi pozikami to net write-offs for analіzovany perіod (C)
Tsey koefіtsієnt svіdchit about stupіn zahischenostі bank od zbitkіv for pozikami s urahuvannyam tendentsії zbitkovostі loan portfolio, yak sklalasya.
Before vnutrіshnіh faktorіv Zahist loan portfolio od mozhlivih zbitkіv. Stvorennya such rezervіv daє zmogu uniknuti mozhlivih zbitkіv od nepovernennya kreditіv. Stupіn takoї zahischenostі od vtrat analіzuєtsya for Relief koefіtsієntіv:
- koefіtsієntіv zahischenostі pozik;
- koefіtsієntіv pokrittya zbitkіv.
Koefіtsієnt zahischenostі pozik (Kzah) rozrahovuєtsya yak vіdnoshennya rezervіv on pokrittya zbitkіv for pozikami (RZB) to zagalnoї sumi pozik (P)
Koefіtsієnt pokrittya zbitkіv for pozikami (Kp.zb) rozrahovuєtsya yak vіdnoshennya reserve on pokrittya zbitkіv for pozikami (RZB) to zbitkovih pozik (Pzb).
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Koefіtsієnt pokrittya pozik kapіtalom (Kz.k) rozrahovuєtsya yak vіdnoshennya kapіtalu bank (BK) to zagalnoї sumi pozik (P).
Tsey pokaznik ukazuє to those yak loan portfolio Chastina fіnansuєtsya for rakhunok Vlasnyi kapіtalu. Zrostannya danogo koefіtsієnta svіdchit about those scho posilyuєtsya zahischenіst kreditіv Vlasnyi kapіtalom.
Stupіn povnoti formuvannya reserve rozrahovuєtsya yak vіdnoshennya factuality stvorenogo reserve to reserve rozrahunkovoї sumi vihodyachi іz credit riziku.
Rozglyanemo rіven Tsikh pokaznikіv in analіzovanomu bank.
table 5.19
ANALІZ of Quality loan portfolio of banks H Look ZAHISCHENOSTІ od VTRAT
Pokazniki | Poperednіy perіod |
Zvіtny perіod |
Vіdhilennya |
1. Zagalna scrip s abezpechennya kreditіv, yew. UAH |
112216 |
104345 |
-7871 |
2. Zagalna scrip Vidanov pozik, yew. UAH |
135200 |
122740 |
-12,460 |
3. Zbitkovі loans, yew. UAH |
9190 |
9480 |
+290 |
4. Provision for pokrittya zbitkіv for pozikami |
10054 |
13398 |
3344 |
5. Zabezpechennya zbitkovih pozik |
8580 |
10300 |
1720 |
6. Koefіtsієnt zabezpechenostі pozik (row 1:. Number 2.) |
0.83 |
0.85 |
0.02 |
7. Koefіtsієnt zabezpechenostі zbitkovih pozik (number 5:. Number 3). |
0.934 |
1,086 |
.152 |
8. Koefіtsієnt zahischenostі pozik (number 4:. Number 2.) |
0,074 |
0.109 |
.035 |
9. Koefіtsієnt pokrittya zbitkіv (number 4:. Number 3). |
1.09 |
1.41 |
0.32 |
10. Vlasnyi kapіtal bank |
24 340 |
59700 |
35 360 |
11. Koefіtsієnt pokrittya pozik Vlasnyi kapіtalom (number 10:.. A number 2) |
0,180 |
0.486 |
0.306 |
Yak can be seen s guidance rozrahunkіv (tab. 5.19), zahischenіst loan portfolio od mozhlivih vtrat in zvіtnomu perіodі zrosla porіvnyano s passed rock. So, zagalny koefіtsієnt zabezpechenostі pozik zrіs іz 0.83 in poperednomu perіodі to 0.85 in zvіtnomu. Prote rіven danih koefіtsієntіv svіdchit about nedostatnє zabezpechennya pozik. Shcho stosuєtsya zbitkovih pozik, formally rіven zabezpechenostі Tsikh pozik in zvіtnomu perіodі CCB dostatnіy. Ale pid hour retelnіshogo vivchennya rіvnya lіkvіdnostі nadanogo zabezpechennya boule viyavlenі deyakі prorahunki in otsіnyuvannі yogo vartostі. Zahischenіst pozik for rakhunok stvorenogo in bank reserve on pokrittya zbitkіv for pozikami in zvіtnomu perіodі zbіlshilasya by 3.5 percentage points. OAO All zbitki boule spisanі reserve for rakhunok. So, koefіtsієnt pokrittya zbitkіv in zvіtnomu perіodі becomes 1.41, and in the basal perіodі - 1.09. Zagalny visnovok about rіven zahischenostі loan portfolio banks can be zrobiti Taqiy: The bank target dostatnіy reserve for pokrittya mozhlivih zbitkіv for credit operatsіyami. Against the credit іnspektoram slіd zvernuti uwagi on otsіnku rіvnya zabezpechenostі pozik. Treba uvazhnіshe analіzuvati yakіst that lіkvіdnіst nadanogo zabezpechennya kreditіv, oskіlki in danomu bank sklalasya tendentsіya nedostatnoї zahischenostі loan portfolio od mozhlivih vtrat for rakhunok zovnіshnogo chinnika.
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