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Analіz bankіvskoї dіyalnostі - Gerasimov AM

Subject 8.ANALІZ ІNSHIH active-Passive OPERATSІY

8.1. Analіz lіzingovih operatsіy bank

8.1.1. Sutnіst, zavdannya that іnformatsіyna base lіzingovih operatsіy bank

One іz napryamіv analіzu poslug komertsіynogo bank credit related Je vivchennya lіzingovih operatsіy bank.

Termіn "lіzing" like od anglіyskogo dієslova «to lease» - orenduvati, brother in Orenda. Lіzingovі operatsії prirіvnyuyutsya to Credit usіma s rights norms that sovereign regulyuvannya, SSMSC viplivayut іz tsogo. Prote od loan lіzing vіdrіznyaєtsya tim, scho yogo pіslya zakіnchennya termіnu that viplati vsієї obumovlenoї sumi contract ob'єkt lіzingu zalishaєtsya vlasnіstyu lіzingodavtsya (contract Yakscho not peredbacheno redemption rights ob'єkta lіzingu for zalishkovoyu vartіstyu abo sent messages in vlasnіst lіzingootrimuvacha). When kreditі Bank zalishaє behind him on the right vlasnostі ob'єkt yak outpost poziki.

Lіzing - tse dovgostrokova zdachi in Orenda s redemption rights mainly zasobіv purchased orendodavtsyami s metoyu їh virobnichogo vikoristannya.

Rozrіznyayut lіzingu three forms:

• Strait;
• zvorotny;
• zmіshany.

Direct lіzing peredbachaє pіslya zakіnchennya termіnu Orenda perehіd right vlasnostі on ob'єkt lіzingu to orendarya. Sutnіst zvorotnogo lіzingu polyagaє in fact scho pіdpriєmstvo prodaє svoє Mein lіzingovіy kompanії (bank) i vіdrazu bere in dovgostrokovu yogo Orenda. Pіslya zakіnchennya lіzingovogo contract vlasnostі right on Main znovu move to pіdpriєmstva-orendarya. Such situatsіya vinikati Mauger, if pіdpriєmstvu on the Danian time neobhіdnі groshovі Costa. Zmіshany lіzing peredbachaє payovu fate orendarya that lіzingovoї fіrmi in vitratah, pov'yazanih іz pridbannyam ob'єkta lіzingu. Tsya form Orenda zastosovuєtsya zazvichay stosovno expensive lane i Je poshirenoyu Form fіnansuvannya dіyalnostі of companies in perіod їh formation. Pіslya zakіnchennya termіnu Orenda right on Main vlasnostі move to orendarya.

Lіzingovі operatsії shaping can Buti dvoh vidіv: operatsіyny lіzing that fіnansovy lіzing.

Operatsіyny lіzing peredbachaє lіzingovі contracts scho ukladayutsya to short that serednіy termіni (yak Typically, less then amortizatsіynogo perіodu) zgіdno s yakimi orendatoru nadaєtsya right at whether yaky hour skasuvati dogovіr. Yak hobnob, tse vinikaє, if orendatori ob'єkta lіzingu Shvydko mіnyayutsya. Zazvichay lіzingova kompaniia bere on itself tehnіchne obslugovuvannya ob'єkta lіzingu - scheduled maintenance, strahuvannya toscho. Pіslya zakіnchennya termіnu dії lіzingu contract agreement subject Mauger Buti Povernennya vlasnikovі abo Orenda znovu buildings.

Fіnansovy lіzing - harakterizuєtsya trivalim termіnom contract (od p'yati to ten rokіv) that amortizatsієyu vsієї abo bіlshoї Chastain obladnannya. Factuality fіnansovy lіzing Je Form dovgostrokovogo kredituvannya kupіvlі. Pіslya zakіnchennya termіnu dії orendator Mauger rotate ob'єkt Orenda, Abo podovzhiti uklasti nova sake, and takozh buy ob'єkt for zalishkovoyu vartіstyu.

Over the minds contract rozrіznyayut nevіdmovny that vіdmovny lіzing.

Nevіdmovny lіzing anulyuєtsya in one s such vipadkіv:

• s allowed orendodavtsya;
• pіslya of yak vіdbulasya Pevnyi neperedbachena Podiya;
• Yakscho orendarem ukladaєtsya new lands about Orenda tsogo Well abo ekvіvalentnogo s tim asset orendodavtsem same.

Vіdmovny lіzing - tse whether yak іnsha orenda, krіm vіdmovnoї.

Nayavnіst Pevnyi perevag lіzingu before zvichaynimi pozikami spriyaє yogo poshirennyu. Before them vіdnosyat:

• Malim that serednіm pіdpriєmstvam prostіshe otrimati con-tract for lіzingom, nіzh poziku. Lіzingovі kompanії zazvichay not vimagayut od orendarya nіyakih dodatkovih garantіy, oskіlki zabezpechennyam lands Je sama obladnannya. In razі nevikonannya orendarem svoїh zobov'yazan lіzingova kompaniia vіdrazu zabiraє svoє am Main;
• lіzing peredbachaє 100% kredituvannya i do not vimagaє negaynogo platezhіv cob. Orendnі platezhі, yak usually pochinayutsya pіslya delivery lane orendaryu abo pіznіshe;
• lіzingova lands bіlsh gnuchka, nіzh pozika, i nadaє mozhlivіst vibrato zruchnu for pokuptsya fіnansuvannya scheme;
• rizik starіnnya obladnannya povnіstyu lyagaє on orendodavtsya. Orendar Got mozhlivіst postupovo onovlyuvati svoє obladnannya;
• platezhі for lіzingom vklyuchayutsya to warehouse vitrat (in fact i chislі in podatkovih oblіku). Suma platezhіv for lіzingom fіksuєtsya napisannі when the contract i do not deposits od Oscillations exchange rate is the percentage of the log The bankіvskogo dovgostrokovim kredituvannyam.

Vodnochase lіzingovim operatsіyam pritamannі i nedolіki:

• in vipadku fіnansovogo lіzingu, nezvazhayuchi on moral starіnnya obladnannya pid vplivom NAUKOVO-tehnіchnogo Progreso, orendnі platezhі not pripinyayutsya to kіntsya dії contract;
• vartіst lіzingu bіlsha loan, ale rizik starіnnya obladnannya lyagaє on orendodavtsya, i takes bіlsha front fee for kompensuvannya Tsikh vtrat.

Komertsіynі banks in the main vikoristovuyut fіnansovy lіzing for yakogo role zvoditsya bank to viplati postachalnikovі vartostі obladnannya, orendarem of order, i sent messages in yogo Orenda.

Main metoyu analіzu lіzingovih operatsіy Je viznachennya їh rolі for banks yak dodatkovogo dzherela otrimannya dohodіv that Poshuk nevikoristanih rezervіv pіdvischennya rіvnya їh efektivnostі.

Dosyagnennya tsієї methylene vіdbuvaєtsya through virіshennya such zavdan:

• viznachennya masshtabіv lіzingovih operatsіy in bankіvskіy dіyalnostі;
• otsіnka dinamіki that structure lіzingovih operatsіy;
• analіz dohіdnostі that rentabelnostі lіzingovih operatsіy;
• viznachennya rizikovanostі lіzingovih operatsіy.

Jerel danih for analіzu lіzingovih operatsіy Je:

• file 02 - danі about revolutions that zalishki the carrying rahunkah in rozrіzі kodіv currency is the group kraїn;
• f. Number 1D-CB "bank balance komertsіynogo" (schodenna);
• f. Number 1 CB "bank balance komertsіynogo" (mіsyachna);
• f. Number of 10-KB "turnover balance balance komertsіynogo bank";
• f. Number 11 "carrying zvіt komertsіynogo bank";
• f. Number 2 CB "Zvіt about pributki that zbitki komertsіynogo bank";
• f. № 611 "Zvіt about dotrimannya ekonomіchnih normativіv";
• danі analіtichnogo th operational oblіku rahunkami for 1525, 2075, 4532, 4538, 6018, 6028, 6395, 7018, 7028, 7395.
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