home Finance Аналіз банківської діяльності - Gerasimovich А.М.

Аналіз банківської діяльності - Gerasimovich А.М.

8.1.2. Analyz scale in the dinamiki lingery operations

Traditionally in the structures of active operations to the bank, the part of the leasing transaction is unfamiliar. Tse is caused by a lack of confidence in the zinc rink in the Ukraine, which is highly risky. Analiz zikh operatsii dotsilno pochinati z viznachennya їх місця в загальному обсязі активів банку.

Scale lizinhovih operatsiy (znamimist cych operatsiy) for komercitsynogo bank analizuyutsya for dopomoyu such otlaznikov:

• ;
• ;
• ;
• .

Fig. 8.1. The main display, yakі characterize the job description of the operations of the bank

For analizu dinamiki lizinhovyh operatsy vikoristovyot dinamiki standard displays:

• The absolute pririst vartosty lane, recognized for transfer to the lease;
• The pace of the zarostan vartost, which is recognized for transfer to the lease;
• The rate of growth of the war lane, which is recognized for transfer to the lease.

Розглянемо основні показники лізингової активності bank on application.

Table 8.1

ANALYSIS OF THE MAIN INDICATORS OF THE LISING ACTIVITIES OF THE BANK

Yak can be seen from the table. 8.1, lіzingovi operatsi in dіyalnі komercіynogo bank posidayut strannoe місце. Проте тренція збільшення лізингової активності to bank підтверджується зро-станням усіх показників. For example, the share of the leasing lane in the assets of the bank in the basic period was 0.4%, then in the first period of the year it fell by 100% and fell 0.8%. Tsya znakomirnist zberigayetsya і for the showboy "a section of the leasing lane in the main zasoba." In the basic period, the display became 3.7%, and in the zodiac - 7.1%. Urakhovoychy, but the structure of active assets and liabilities has not changed for a long time, but the tendency to show up has been preserved in quiet proportions and for the size of a leasing lane for 1 USD capitals of that statutory capital. Thus, the veneer of the leasing lane to the wet capitallus was increased by 2.1 percentage points for the analysis of the period, and the hanging of the leasing lane to the statutory capitals - by 8.3 percentage points, tomb sticks were approximately doubled. The absolute pririst of the leasing lane was 2520 yew. Hryvnias, boo boo, the main reason for the growth of all vidnosnih pokaznik.

Analyzuchi ruh leasing a mine, pridbanoj for peredanne in a lease, koristaemosja give tabl. 8.2.

Table 8.2

ANALYZ RUHU TA POVNOTY VICORISTAN OF THE LISING MINE

In protsesі analіzu lіzingovih operatsіy neobhіdno viznachiti, vnaslіdok chogo zmіnyuєtsya vartіst lіzingovogo lane that naskіlki Povny vono vikoristovuєtsya otrimannya for real income in rezultatі nadannya obladnannya in fіnansovy that operatsіyny lіzing. For tsogo rozrahovuєtsya zagalny koefіtsієnt povnoti vikoristannya lіzingovogo Lane (Kz.lіz) yak vіdnoshennya vartostі Lane, yak factuality transferred from fіnansovu that operatsіynu Orenda to vartostі lіzingovogo lane on the cob perіodu, zbіlshenu vartіst Lane, pridbanogo protyagom analіzovanogo perіodu for Tsikh tsіley.

.

Urahovuyuchi scho am Main, yak priznachaєtsya for lіzingovih operatsіy not all povnіstyu vikoristovuєtsya on tsі tsіlі (Especially tse stosuєtsya that lane, scho neodnorazovo peredaєtsya operatsіynu in Orenda) neobhіdno rozrahovuvati koefіtsієnt povnoti vikoristannya lane for operatsіynoї Orenda (Kvik.op.lіz). Vіn rozrahovuєtsya yak vіdnoshennya vartostі factuality sent messages in the lane operatsіynu Orenda to vartostі lіzingovogo lane on kіnets perіodu.

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Як свідчать дані tab. 8.2, the witchiness of the leasing lane at the end of the year was lost. So, the official index of the leasing lynch for the operating lease has changed from 82.9 to 79.0%, toto by 3.9%. Oznachaє Tse, scho 20% priblizno Lane, pridbanogo for lіzingovih operatsіy not bring nіyakogo income and vіdrahuvannya on yogo amortizatsіyu zmenshuє Prybutok bank. Taka z tendentsіya spostіrigіya і schodo zagalnogo koefіtsіnta povnoti vikoristana lіzingovogo lane. Vіn zmenshivsya s 85.9 to 80.8%, tobto by 5.1%, that bank potrіbno zvernuti uwagi on dotsіlnіst pridbannya obladnannya for lіzingovih operatsіy in razі, Yakscho tsogo pokupets vіdsutnіy specific lane.

Після аналізу руху та повноти використання доцільно hold the structures analisі лізинлових операцій. Yoga can be done for such classificatory signs:

• For types: operational and financial ;
• For forms: straight, rotary, zmishaniy ;
• For the reasons of the contract:

Rozglyanemo butt of structural analysis of leasing after species in Table. 8.3.

Table 8.3

ANALYSIS STRUCTURES OF THE LISING OPERATIVE FOR VIEWS

For give the table. 8.3 it can be seen that, basically, the bank has to deal with operational leasing - the yogo segment in the basic period was 72.4%, and in the self-sustaining sector - 80.4%, the total was 8 percent. Analogously, structures of analysis are carried out for the most classical cliches.