home Finance Аналіз банківської діяльності - Gerasimovich А.М.

Аналіз банківської діяльності - Gerasimovich А.М.

9.3.2. Analiz trastovih operation

Trusts (довірчі), the accounts of commercial banks - tce dovіrchі sdigi z upravlennya і rozporyadzhennya koshtami klієntіv banku, їhnnimi tsіnnymi papperami uchi їшшими actives. Надаючи трастові послуги, the bank to carry out operations in the may of the clay (the acquirer) and the average adult in the middle of the world in order to solve the problems of its management in the interests of its clien and its subordinates at the disposal of the koshi for the prevention of crawling. Prior to the trusts, the service should lie on the sales and sales of the company's private customers with the method of maximizing the yogo pributku, control over the return of pributkiv to the price of the klієnt (diviendeniv, percentage of the amount), the collection of individual bank accounts of the client (payment of yogo rahunkiw, secured by cash payments). . Діяльність to the bank of a pre-authorized agent in the interests of the clients in a quiet manner, which are contracted by the contract between the bank (guarantor) and the client (the acquirer) with the extension of the piano hour. Conducted a trustworthy operation will require a broad range of professorships, as well as other types of bank information: the knowledge of legislation, the availability of investment information, the coffins in the management of the business.

Aktivi, yakimi rozporyadzhayutsya banks in its own kleіnktiv, nalezhat not bank, and doviritelyam. Bud-yak pributki abo zbitki vid active, the guarantor of what kind of vystupayot bank, takozh nalezhat not bank, and doviritelyam. The bank, as a rule, does not hold interest on the management of the assets of the acquirer, yogo the wine of the city і komіsіya for nadannya iggi. Надаючи трастові послуги, bank передусім враховує інтереси своїх клієнтів, тоді як in інших банківських послугов bіше уваги приділяється інтересам банку.

Trusts and services on the basis of one of the most important and promising services of the means of the most common traditional and non-traditional banking services.

Grupi klієntіv, yakim nadaayutsya trastovi iggi, mozhna klasifikuvati at such a sposib:

• Trastovі sggi, scho naadayutsya sub'ektam godararskoi dіyalnі;
• Trusts and services, I give myself to private individuals.

Trusts and services, scho naadayutsya sub'ektam gospodarskoї діяльності. Banks moyut dyati yak dovirenі agentsi sub'єktіv godararskoї діяльності (підприємств). Їхня діяльність може вклюти випуск боргових зобов'язань in the interests of підприємств, виплату дивідендів або проценів за бы-якими боговими збовіянянями, реінвестування дивідендів за вимогою акціонерів і погашення боргових збов'язань після закінчення терміну їх дії.

Banks can be rozporegryazhis to the transfer of rights vlasnosti on the company's acompany, zdіysnjuvjati їх conversion in borgovі tіnnі paperi; Mozhut brother fate in zborah акціонерів. Надаючи трастові послуги, banks повинні володіти всією обліковою діловою інформацією відносно тієї spheri, in the form of acquiring loans, і допомагати уoй клієнтам оцінювати існуючі в ній ризики.

Proponoichi kvalifikovanni obygi z rudovlennya vlasnistyu, banks nadayut pidpriemstvam ambassadors to the type of "maystra trust", poko perebacha upravlennya koshty pensiynikh fondіv abo gruppy nіshikh kompanіy zagalnym rahunkom dovіritelіv z metіmu maksimіzatsії pributku ostalnіh.

Trusts and services, I give to private individuals. Banks mozut nadavati private individuals a wide range of trusts in the service of the management of property for the elderly, rozraunkіv for neruhomist, for nayavnostі dovgostrokovyh zobov'azan klієntіv, іnshі posrednіchnіkі slegi. Privatnі individual, yakі muyut nevnovolіtnіh дітей, використовуть послуги банку як попечителя їхніх сімейних активів у випадку загибелі батьків або їхньої тривалої непрацздатності. At such times the bank takes on itself zobov'yana zberigati i zahishchati tsі activa dochi, docks do not become povol'nіtnіmi and do not zamozhut samostiyno rozporyadzhatisya them.

Nevelikі іnvestori mozhut send both the bank the right rozporyadzhatisya svoїmi tsіnnimi Paper the at tsomu Bank bude automatic and reіnvestuvati Costa dovіritelya in novі tsіnnі Paper the pіslya zakіnchennya termіnu repayment іsnuyuchih paperіv, zdіysnyuvati operatsії s hedzhuvannya for Zahist aktivіv od riziku, oplachuvati abo reіnvestuvati percent i divіdendi and takozh perіodichno Надавати звіти доврирителю.

Banks can be rozporyadzhatis assets, obnednimi in bullets, yaki zakladayutsya set zinnyh papperіv ta іnshih active, scho nalezhat kilkom privatnim spivvlasnikam, kozhny iz yakih volodіє svoei chastkoju pributku vid poola. This rank, naviny klієnti with insignificant zaushchadzhennyami mozhut oderzhuvati pributok at good a diversifikovomu portofolі activeі and low komissnyh vinagorodah for posedrednitvo.

Nadayuchi trusts, banks, operatsuyut yak pennies, so i іншие actives довірителів. Відповідно до Інструкції про застосування The plan for the development of the accounting system of commercial banks of Ukraine is to take the form of the basic activation of the loans, to be collected by banks for the purpose of managing them: gothi koshti; Безготівкові кошти; Цінні папери; Bankівські метали; Інші activator.

Pid hour spent on analizu trastovih served as a result of an analytical and synthetic accounting area. In the accounting region of banks, trusts and operations are riveted on external balance sheets and counterbalanced rahunks.

On balance rahunks vidobrazhayutsya otrymanih koshtiv for trusts operatsiyami. Rahunok 4-th order 2601 - "Kosti for dovirchimi operatsiami sub'ektiv godarskoe diyalnosti" (oblik koshtiv, scho zaluchcheni bank for contracts dovirchogo ruled, and rozraunki for pre-operational management).

On posazalansovyh rahunkah trusts operatsiyny for rahunkami grupkhunkiv:

978 "Active rahunki dovirchogo upravlinnya";

979 "Pasivny rahunki dovirchogo upravlinnya."

To the warehouse of the group rakhunkiv 978 "Active rahunki dovirchogo upravlennya" enter takiri rahunki 4 th order, given for some vikorostvuyutsya pid hour analizu trastovih operatsi:

9780 "Gotivkovi kosti for operations of pre-service management";

9781 "Potuchnі rahunki stolovitelya z dovirchogo upravlinnja";

9782 "Debtors' fines for operations of pre-administrative management";

9783 «Цінні папери в довірчому управлінні»;

9784 "Banking in the dovirchoyu management";

9786 Інші activations in довірчому управлінні;

9787 "Vitraty for operations of pre-administrative management";

9788 "Naharhovan come for the objects of the dovirchogo management."

To the warehouse group rahunkiv 979 "Pasivnyi rahunki dovirchogo upravlennya" enter takiri rahunki 4-th order, given for some vikorostvuyutsya pid hour analizu trastovih operatsi:

9790 "Fund of Banking Management";

9791 «Рахунки довірителів»;

9792 «Creditor's fines for operations of pre-administrative management»;

9797 "Come on the operation of the dovirchogo management."

Nayavnіst zaznachenih vische rahunkіv analіtichnogo oblіku she Keeping neobhіdnoї kіlkostі rahunkіv analіtichnogo oblіku daє zmogu vikoristovuvati balansovі danі for analіzu pitomoї crowbars Trust operatsіy in obsyazі іnshih operatsіy bank vіdnoshennya obsyagіv nadannya Trust poslug for rіznimi kategorіyami klієntіv in zagalnomu obsyazі operatsіy bank analіz spіvvіdnoshennya obsyagіv nadannya rіznih Viznav trastovih operatsi, viznachennya efektivnostі nadannya trastovikh ugon iz nishikh pokaznikіv, scho characterize the trusts of commercial banks.

Rozglyanemo osvygi that structure of trust operations (Table 9.24).

The tabl. 9.24 show on the kynets rock naybilshy osyag midlum zabuleni ta pridbanyh active in vozraznomu vizra zaimayut gotivkovi koshti, yakі u vidnosnomu virazhennі vіdpііdno mаyut tendentіyu up zrostanya (відповідно 25% на початка року і 30% на кінець року).

Table 9.24

TACTICS THAT STRUCTURE OF RISE VISIONS OF TRUST OPERATIVE, VICHODYA, IZ RECEIVED THOSE PREDDBANY ACTIVE

Hocha otsyag bezgotivkovyh koshtiv in the zagalnoy obsnyz zarulenyh pridbanyh active in kynets roku i become the sign of the part, the ohm axes tend to tend to an appreciable change in the zagalnyh otahagah (40% of the payback for rock and 25% for kynets rock).

Analize the rate of growth in the number of acquisitions, and that of the active assets for the active kind of activity, the rate of growth of banking loans is 210%, that of the papiri - 188% of the total budget for cobblestones.

Ці самі тренції для наочності відображено діаграмою (Picture 9.2).

Fig. 9.2. Viznachennya pitomoi vagi rіznikh vidіv zaruleni ta pridbanyh activіiv, tis. UAH

For viznachennya efektivnosti conducted by the trusts of commercial banks, it is necessary to allocate priibutkiv and vitrat, vikonayut pid hour of conducting trust transactions. For the sake of, vikoristoyuchi dany rahunkiv in a synthetic region, portivnyut otsyagi income, otrimanyh bank, and ovsyagi vitar for peredovidny periyod. With the help of analizuyutsya reach that vitrati yak for the types of activities, so і in the fatal їх обсязі (tables 9.25 and 9.26).

Table 9.25

PAYMENTS THROUGH THE STRUCTURE OF INCOME FROM TRUST OPERATIONS

At the helpline of the table, the prone zagalnі tendentsії zbіlshennya of earnings for all types of activities, іo perebuvayut at довірчому управлінні. Overwhelming rіven increment for all types of activities in the mountainous territory becomes 175% vidnosno povtodnyogo rock.

Yak u vidnosnomu, so і in the absolute viraz naybіlshi otrymani otrimanykh zhiliziv for the assets that are deposited in the tinny paperi. Taka tsenatsyya zberigayatsya yak in the future, so і у звітному році.

Analize the rate of growth in earnings for the active kind of activity, reduce the rate of growth in the amount of money earned in banking metals - 228% in tinned peppers - 204% in a cumulative manner on the cob of rock; Namenshy tempi growth rate for income, otrimaniem vіd active, sho pridbanі ta rozmіschenі in bezgotіvkovyh koshtah, - 131%.

Tendency forms of vitration for trusts operations are tabulated. 9.26.

Table 9.26

PATTERNS STRUCTURE VITRAT FOR THE SURVIVAL OPERATIONS

The tabl. 9.26 sightseeing naibylshi vitrati for trust operations, pitoma waga of any species (40% for the cross-country up to 45% for the zonal river). The growth rate of vitrates for trusts in operations becomes 125%. Najvischy tempi gains vitrate sposteregayutsya for operatsiami with bankovskimi metals - 133% pobivnyano z povodnnim rokom.

About the financial results of the trusts conducted by the trusts, see the table. 9.27.

Table 9.27

TARGETS THAT STRUCTURE OF ARRIVALS FOR TRUST OPERATIONS

For give the table. 9.27 means active, yakі perebuvayut dovіrchomu upravlenny, naybіlsh pributkovymi є tsіnnі paperi, for some rіven a pributku zrostaє і to become 38% at the zagalnoe obyazі for the zvіtny rіk. If I want to increase the surplus gained for contributions in the spring, make 225% of the money for the cross-country, increase the rate of growth in the growth of the surplus, taken for bank metals, and overstay at the managerial level - 246%.

Більш наочночно тренції форвання прибутку розкриває рис. 9.3.

Fig. 9.3. Dinamika obyagіv otrymanogo pribudku for the types of active, scho perebuvayut dovіrchomu upravlenny

Yak can be seen in the guided daggers, all activists, and overstaying at the dovychomu management, pributkovi. Sered them dynamically especially zrostayut pribudki for tsennymi papermas that bankovskimi metals.