Аналіз банківської діяльності - Gerasimovich А.М.

8.2. Analiz factoring operations bank

8.2.1. Sutnist factoring, yogo visible information base

One of the most promising types of banking services has been factoring , a bit of a pribo - brok business, an effective way of financial marketing, one of the forms of integrating banking and financial services, which has been brought to the point of time for the development of economics. Prote, nezvazhayuchi on those, sho factoringov operatsiі - the main tool for managing deborotskoyu zaborgovanistyu, obmenzhenost yogo vikoristana obmovlena їh vysokoyu rizikovanistyu. Zrozumilo, scho tse strimuy banks vikoristovuvatitse tse prospectiv posemok otrymanny dodatkovyh priboriv. Tom rozoblennya methodology analizu factoring operations, yaka vsebіchno dopomagaye zvazhiti їh positivnі ta negativnі sideli, є, insane, up-to-date і neobhіdnim zavdannyam.

The term "factoring" is similar to English "mediator, agent". In the fundamentals of factoring operations, the purchase of a bank document by a retailer of documents for a vandalized product, and transferred to a bank of the right to a borough of the payer of goats for production, is lodged. In other words, factoring і різновидом посередницької діяльності, за допомогою інськоцій звідник (факторинговий відділ банку) за пвнну payment одержує підприємства right to contract and to order in the yogo рахунок належні йому від покупців суми грошей (право інкасувати дебіторську заборгованість). One-second to the middle of the middle of the middle of the middle of the day, lend to the revolutions of the capital account and take on the yogo loan and foreign currency risks. Klasichny factoring vneshachaet nayavnіst komercitsynogo credit, scho nadeatsya in the commodity viglyadі sellers vyglyadі viglyadі vіststochennya payment for the sold com, yaki obrazlyayutsya vidkrimim rahunkom.

In the operational factoring, it is zvichayno to take the fate of three individuals: factor-bank - a merchant of wimogy, porchatkovy creditor (klієnt) and a wrestler, having won a contract with a partner in a payment order.

The scheme of factoring operations to the bank

Fig. 8.3. The scheme of factoring operations to the bank

The operation of factoring a field is in the fact that the factoring account for the bank is bougie burgov (rahunki-invoice) on the basis of payment for 70-90% of the goods in the form of deliveries and payments for the part of the payment for the credit of the commercial payments, the severely obsoleted term is unreliable to the insolvency Виторгу від дебіторів. 10-30%, they lost their money, the bank exaggerated the compensation to the risk to the extinguished borg. Після погашення боргу The bank turns to утриману суму клієнтові. Utrimani bank 10-30% vid Sumi borgu є takozh by calling stimuljuvannya klієnt to hardy vikonannya obov'yazіv shodo delivery. Yaksho borzhnik not mourn in the term rahunku factoring, then viplati zmіist yyogo zdіysnyuє factoring vіddіl.

The head method of factoring operations є:

  • Zabezpechiti podachalnikovі svoechasnuu payment for vidvantazhenih goods;
  • Вл упра упра упра упра упра упра упра упра упра упра упра упра упра упра упра упра упра
  • Підвищення ефективності розрахунків між клієнтами;
  • Ліквідація виникнення дебіторської заборгованості у позичальника.

Faktoringov operatsії bankіv klassifikuyutsya yak:

  • Vnutrіshnі , якщо почальник і його клієнт, тобто parties for the contract of purchase and sale, and takozh factoringovaya company perebuvayut in odnі i і tіy samіy kraїnі;
  • Міжнародні , якщо суб'єкти факторингової операції перебувають у різних країнах.

Відкритий factoring ( conventional ) is a form of factoring service, for an anchor of discussions about those who are a postpartner, a raunch of factories for a company.

Закритий , або конфіденційний , factoring serve as prigovanam dzherlo zasobіv for credit sale by the supplier of goods, to that нохто from the contractor клієнта not information about переуступлення рахунків-фактур факторинговій компанії. Danyom vypadku pays the veda rozraunki iz from the bailiff himself, a kind of paid payment is guilty of overhauling the part of the factoring company for repaying the loan.

Factoring with the right regress , tobto right obernenie vimogi before the postal worker vidshkoduvaty raznachenu sumu, abo without the right to regress . Ці моми по'язані з ризиками, що виникають у разі відмови планика від виконання своїх зобов'язань, тобто by кредитними ризиками. Settling in favor of the right regress, the lover has to sell a loan credit for the bargains of wimogs, sell him factoring companies. Ostan'e can legitimize the right of regression і for bazhannya sell postachalniki ya-yaku neplachenu borgovu vimogu u vipadku vіdmov klієnt vіd payment (yogo neplatosprozhimostnosti). Dana teaches to perebachayutsya, yakscho postavchilniki vpovenni, scho in them not mozhut z'yavitis sumnovі zobov'jannya, neko through those, sto vony not vrahovuyut lack of lending to its klієntіv loans. І in the first, і in another vipadku the postpartner does not vvazhaet potrebnim plachchuvati uddi shodo uchuhuvannya credit riziku, protector of guaranties for the post-ikal і svoechasniy prikpliv koshtіv mozhe zabezpechuvatis tilki u razі ukladennya lands without the right regress.

Виділяють також факторингові операції з умовою кредитування почальника у формаі оплати вимог до визначеної дати або по подньоої оплати. At the first vipadku klієnt of factoring companies, in the production of products, the rahunok is made for its own purchases for the company, for the compulsory payment of the payment for the payment of the payment by the term until the agreement (from 30 to 120 days). Sum transferring borvogo wimog (for minus vitrate) pererahovuyutsya postavchilniki on the date of the date of registration of the assigned hour.

At vypadku pogododnyoi payment of factoring company kupuy rahunok-invoice in klієnta on umyvah negaynoi pays 80-90% vartostі vіdvantagzhennya, tobto advance voprany kapital ovogo klієnt (diskontuvannya rakhunkivov-invatur). Reserved 10-20% varostyі vіdvantazhennya klієntovi not vypachuyutsya, and armored on okremoy rahunku on vipadok claim for yogo address vіd zakontsya schodo yakostі produktsii, її tsіni tochscho. Keeping such attitudes nibylls on the contrary, the needs of the functions of functions, the securing of the money for zmogu for the sub-faculty of factoring, re-arrange sales and payments in sales, and in such a payment, and in such a way to accelerate the turnover of its capital.

For the methods of the field of factoring operations of factoring operations , if you can choose the goods of goods, you will have to pay the invoices to the suppliers, and payers to transfer the factor of all payments, recognized postpayers, and agency type, if you discount purchases and reserve purchases, and the loan is secured by a factoring company З відкриттям спеціальних рахунків під конкретні операції.

For the type of obesluzhovuvannya operational factoring may be forgiven і vekselnim, if rozrajunok z postalnikom be carried out by a bill, and factoring company zdіysnyuyu oblik tsikh vekselіv.

Factoring vidnosyat to netraditsynih for vitschiznyanoi practice operatsi, їh a part in zagalnіy sumі activeіv bank is unfamiliar, scho sprichineno vіdsutnistju ekonomichnih minds for їх rozvitku. The main factors involved in the development of factoring operations are з zro-stannya obyagіv vibrobitnваva, zmіtsnennya zagalnoy platosprozhimostnosti kontragentіv rinkovikh vіdnosin, znizhennia tempіv іnflyatsії, udoskonalennya resursnoi basi.

Слід зауважити, що факторингові операції не здійнноться:

  • Behind the throats of zobov'yazannami private osib;
  • For wimogs, but for budgetary organizations;
  • For zobov'yazannymi pidpriemstv ta organizatsii, scho viznany neplatoprosmozhnimi;
  • For zobov'yazannami fіlіy ta structural pіdrozdіlіv підприємств та оргаізацій.

The main method analizu factoring operations - viznachennya nevikoristanyh reserveov p pvvishchennya rivnya eh efektivnosti.

In addition, in the process of analyzing factoring operations, you need to exclaim:

  • Рівень купівлі дебіторської заборгованості;
  • Significance of factoring in a bank;
  • Дохідність і прибутковість факторингових операцій;
  • Dotsilnist conducted factoring operations.

Dzherelami danih for analizu factoring operations є:

  • File 02 - data about the turnover of the litter on the balance charts in the currency codes of the same group;
  • F. № 1Д-КБ "Balance of commercial bank" (schodenna);
  • F. № 1-КБ "Balance of commercial bank" (місячна);
  • F. No. 10-KB "Negotiable balance of commercial bank";
  • F. № 11 «Balansovy zvіt komertsіnogo bank»;
  • Analitichnyi dany for rahunkami 203-ї group: 2030, 2037, 2038, 2039, 6023, 9800.