home Finance Analіz bankіvskoї dіyalnostі - Gerasimov AM

Analіz bankіvskoї dіyalnostі - Gerasimov AM

8.2.3. Analіz rizikovanostі factoring operatsіy

Yakіsny analіz peredbachaє more details rozglyad skin factoring contract strokіv, sum, mozhlivih rizikіv toscho. Analіz danoї Informácie daє zmogu zrobiti visnovok about yakіst factoring portfolio. Znayuchi yogo structure for kategorіyami of Quality is the randomness viznachayuchi way serednіy vіdsotok Problematic is the beznadіynih pozik for cutaneous kategorієyu bank Mauger get used zahodіv, SSMSC spryamovanі on znizhennya vtrat for factoring operatsіyami. Tse shaping can Buti come in schodo znizhennya credit riziku for dermal specific pozitsієyu that for pozikami on rіvnі factoring portfolio tsіlomu.

Faktoringovі operatsії vіdnosyat to visokorizikovanih Activity operatsіy. Tom Especially uwagi treba zvernuti on svoєchasnіst Pay rahunkіv invoices pokuptsyami produktsії. For cutaneous operatsієyu scho analіzuєtsya requiring rozglyanuti structure platezhіv, vidіliti chastku stitched that hold analіz їh trivalostі. Taqiy analіz neobhіdny for otsіnyuvannya dotsіlnostі that efektivnostі Venue of Tsikh operatsіy in maybutnomu.

Factoring mozhna vvazhati one іz vidіv garantіynih operatsіy bank ale od bankіvskoї garantії vіn vіdrіznyaєtsya tim, scho vimagaє negaynogo repayment Borg pokuptsya before postachalnikom (іnkasatsії) todі yak garantіya viplachuєtsya deprivation bank razі nesplati pokuptsem zaborgovanostі before postachalnikom pіslya zakіnchennya termіnu SPLAT.

Pid hour pіdgotovki factoring bank zdіysnyuє Povny analіz ekonomіchnogo that fіnansovogo will klієnta. Lachey pіslya tsogo priymaєtsya rіshennya rahunkіv about payment of invoices.

Vazhlivim Etap analіzu factoring operatsіy Je otsіnyuvannya їh rizikovanostі. When tsomu z'yasovuєtsya dostatnіst stvorenih bankіvskih rezervіv and takozh otsіnyuyutsya methodological upravlіnnya Activity operatsіyami. For tsogo klasifіkuyut assets of the Bank s Look riziku stage. Pid Credit rizikom rozumіyut rizik nevikonannya pozichalnikom credit agreement minds tobto nepovernennya osnovnoї sumi Borg that vіdsotkіv him at the agreement vstanovlenі termіni (Factoring kreditіv takozh nesplata komіsіynih). For factoring kredituvannya uskladnyuєtsya right tim, scho not borzhnik zavzhdi Je klієntom nashogo bank i is not so easy perevіriti yogo kreditospromozhnіst.

On rozmіri credit riziku in nashіy kraїnі vplivayut mіkro- yak, so i makroekonomіchnі factors. In ostannі Rocky stupіn credit for riziku of Ukrainian bankіv rіzko pіdvischivsya. Vazhlivimi makroekonomіchnimi factors SSMSC vplinuli on rіven Credit that іnshih rizikіv bankіvskoї dіyalnostі in Ukraїnі, Je Visokiy rіven ekonomіchnogo riziku yak naslіdok ekonomіchnoї, polіtichnoї that sotsіalnoї Creasy in kraїnі; Value of the credit operatsіy one yak s nayvazhlivіshih vidіv dіyalnostі of Ukrainian bankіv is the main dzherela їh income; Venue of the NBU zhorstk oї polіtiki fіnansovoї stabіlіzatsії, yak bazuєtsya on monetary principles obmezhennya groshovoї masi that skorochennya Reigning vidatkіv scho prizvelo to decline virobnitstva, vzaєmnih neplatezhіv sub'єktіv gospodaryuvannya one zrozumіlo to zrostannya nepovernennya bankіvskih pozik.

Especially formuvannya reserve for factoring operatsіyami Yea those scho vrahovuєtsya tіlki lines zobov'yazannya repayment. For stage riziku faktoringovі operatsії vіdnosyat to troh group riziku:

• standartnі - zaborgovanіst for yakoyu rows maturity (Povernennya) peredbacheny contract shte not come (koefіtsієnt riziku 2%);
• sumnіvnі - іsnuє stitched zaborgovanіst for operatsіyami termіnom 90 dnіv (koefіtsієnt riziku 50%);
• beznadіynі - termіn prostrochenostі zaborgovanostі Ponad 90 dnіv (koefіtsієnt riziku 100%).

For otsіnyuvannya factoring portfolio of Quality kreditіv s pozitsії riziku vikoristovuyut takі koefіtsієnti:

;

;

.

On bazі guidance nizhche danih rozrahuєmo yakіst factoring portfolio operatsіy.

table 8.7

PORTFOLIO factoring KREDITІV bank "A"

Rozrahunkovі pokazniki factoring portfolio of Quality kreditіv imposed at the table. 8.8.

table 8.8

ANALІZ of Quality PORTFOLIO factoring KREDITІV W Look RIZIKU

Navedenі danі svіdchat about steel tendentsіyu to znizhennya factoring portfolio of Quality kreditіv. Zrostannya Perche koefіtsієnta svіdchit about pіdvischennya rizikovanostі factoring operatsіy. Yogo viroslo values ​​of 12.1%. Chastka beznadіynih kreditіv zrosla s 5.5% to 10.4%, tobto vdvіchі. In portfelі factoring kreditіv chastka stitched kreditіv takozh zrosla by 20.1% on the cob i 2002 p. It becomes 59.5%, tobto half od usіh factoring kreditіv. Zbіlshennya rizikovanostі factoring operatsіy prizvelo to zvertannya masshtabіv dіyalnostі bank in tsomu napryamku. When tsomu neobhіdno vrahovuvati stupіn rizikovanostі Tsikh operatsіy pid hour Installed tarifіv on Danian view bankіvskih poslug.