home Finance Аналіз банківської діяльності - Gerasimovich А.М.

Аналіз банківської діяльності - Gerasimovich А.М.

10.2.2. Analisis of the Obligations, Dynamics and Structure of Income to the Bank

For otsynyuvannya efektivnosti bankivskoi diyalnosti perebachaetsya perehrupuvannya dohіdnih articles about the financial results of the bank up to the typical levels of income: increase the percentage of income, the main product of which is the productive activity, the non-interest you can get to the bank, but do not repay, buy, sell, or trade the unpaid goods. Previously, an analysis of the cost of income. Scheme of designs:

Д = Дп + Дн,

De D - zagalna suma income to the bank;

Dp - percentage;

Дн - not percentage come.

Znachennya kozhnogo strains income in the form of a succinct income bank otsinyuetsya through viznachennya vidpodіdnogo part of the zagalnoy obyazi, and in dinamitsy suma absolute vidhilen dorivnyuatime zagalnoy zbilshennju income:

DД = DДп + DДн,

De DD, DDn, DDn - zmina zagalnoy sumi income, interest rate and non-interest income.

Загальний аналіз доходів пропонується починати з розгляду їх динаміки і стротури, оцінка яких передбачає a number of such розрахунків:

• Viznachaatsya vidnoshennya absolute vidhilennya kozhno stati yields up to the spurious increase in the productive exponent, tobto a portion of the increment of the cutaneous type of income to the value of the incremental income of the bank, which is rozrachovyevatsya for the formula:

D:: D,

Де Д і - зміна a particular type of income to the bank;

• Оціюєється впв зміни magnitudes of the cutaneous type of income on the growth rate of the productive display, tobto can be rozrauvati, on the number of percentages in the basin of the basin, znіnivsya zagalny otsyag income pid vlivom a particular type of income, but rozrahovuyutsya for the formula:

DD і : DD • 100%,

De DD і - зміна of the income type;

D0 - zagalny oath of income in the base period.

The system is as follows:

.

Uyavlennya about vplyv on the dynamism of the subordinated income to the bank , zmіni magnitudes zakremih vidiv udivіv і odnosasno їh structura daє індексний method аналізу , який розраховуть за формулою:

,

De , , - індекси, що відображають rate зміни відповідно загальної знани in income, the value of interest and non-interest income g> І rozrahovuyutsya so: ; ;

, - the pythoma of the waggas in the case of a fatal distribution of income in the amount of interest and non-interest income in the base period, for which the formula is:

; .

Тільки the structure of the succinct income to the bank at the base date is explained by the inadequacy of the rate at the rate of growth in the form of income, and at the rate of inflation of the zyxin at the rate of growth of the peasants' income.

Obalniy analiz dinamiki dokhidnih articles mozhe zdіysnyuvatis through porivnyannya z pokaznikami biznes-plan komertsitsnogo bank zakomnimi peredodnogo periodu vidpodidno tabl. 10.1.

Table 10.1

GENERAL ANALYZ VICONANNYA PLAN OF INCOME

On підставі наведенених at tab. 10.1. You can use the following ways:

• Zastaniya of the actual income-to-income ratio was paid in accordance with the plan for 38 610 UAH, abo 45.8%, for the actual income slaughter of 27 960 hryvnias, 33.2% for abortion, for the raion of actual income from non-interest income in the plan for 10 650 UAH, or by 12.6%;
• The percentage of the percentage of interest income from the actual income tax rate is 0.724, and the non-interest income part is 0.276 paid for by the demonstrators of the financial plan;
• Vikoristan індексного методу показує, що rate of zmіni actual income to the bank to become:

.

At the same time, the number of rake farmers at the rate of actual payments of interest and non-interest income is as follows:

;

,

And for a rake actually faction structure of interest and non-interest income is as follows:

;

.

Otzhe, індекс зміни actual value to the income to become:

.

Zagalna otsinka earnings to the bank for їх strains, yak tse pobabacheno y zvіtі about fіnansovі result, zdіysnyuetsya for dopomogo anal'ticheskoi tabl. 10.2.

Table 10.2

ZAGALNA OZSINKA STRUCTURES I DYNAMICS OF REVENUES

The tabl. 10.2 to agree about those, z oo zagalny come to the bank zbylshilis at 3714 yew. UAH, abo by 16.1%, for the period, a clear analogy. Zrostania vidbulosya for rahunok zbilshennya interest income by 12.7% (2,938 thousand UAH), and for razhunk non-interest - by 3.4% (776 thousand UAH). The increase in income was imposed on the settlements of the usy yogy warehouses, for the waggery of their income, the share of some of them changed from 7.6% to 7.1%.

Pershu sdhodinku posidayut percentage go, in the basics of some над nadohodzhennya pay for nadnimi loans, rozmіscheniemi deposits and ta tsinnymi papermi, pitoma waga of some zbilshilasya from 40.7 to 46%. At zvіtnomu periodi zrosli komіsіnіi reach 630 yew. UAH, ale їh a portion of the structure of the subordinated earnings per diem changed to 19.5%, or 0.4% of the item. Відбулося незнаще збільшення the income of trading operations for 292 thousand. UAH, abo by 1.2%, sho sidіch about pro пасивну діяльність даного комерційного bank on the market of foreign exchange resources and tsinnyh paperyv.

Otzhe, zmobna zbabiti visnovok, scho zagalna otsnka zhidniv to the bank is positive, or clarified dani majut ґruntuvatisya on analizim okremih of articles of income for those reasons, scho zumovili vidpovіdnі zmіni.

Detailed analysis of the income for the year is made by the cut-off group of income (Table 10.3).

Table 10.3

AN INVERATIVE ANALYSIS OF THE POSITIVE STRUCTURE I DYNAMICS OF REVENUES

The tabl. 10.3 Download, for past transactions, please log in to the bank for 329.5 thousand yen. UAH, or by 17.37%. Tse vidbulosya zavdyaki zrostannyu percentage of income for 574 thousand yew. UAH, abo by 30.25%, that of income from trading in non-terrestrial currency by 212.5 thousand tys. UAH, or by 11.2%.

Znemenshilis peremohodzhennya vіd komіsіynikh - on 487 yew. UAH, or 25.67%, zokrema vіd komіsіnyh operatsіy z klієntami bank on 24,4%.

This is the structure of income. Yakzcho percentage reached the base period, 48.5%, then in the private sector it was reduced to 67.1%; in addition, the number of loans to customers fell 43.6% to 63.2% (Mayge 1.5 times). Pitomax of commercial income increased from 49.5% to 20.3%, the share of trade income was widened from 1.9% in the base period to 12.5% ​​in the case of zhivotnomu, then the number for rahunok traded in foreign currency - from 0.6 Up to 9.9% (Mayzhe at 16.5 times).

It is possible to accumulate funds, but the commercial bank has been active in the work of the robot and has sustained interest income through the optimization of its loan portfolio, and without watering the banks, they have not been able to pay for bank services, they could have come.

Збільшення надійності to the bank to be seated in addition, in this way the structure of the yogic income is diversified. Banks are advised to expand the range of paid services to customers - brokers, advisors, advisors and advisors. Stnovuyuchi dohіd vіd nadannya has served, komertsiyni banks zlіlshuyut svіy pributok. Ales stіyka tend tіchія tо znachnih tempіv zrostanіnі of such yields іn szіdchiti about pogіrshennya upravlіnnya proizvodstvimi operatsіami banko neo kon'jukkturi kreditnogo rinku. In addition, maybe the mother of the world is not enough to visoka zrotaniya non-interest-based vitrits for obeslugovuvannya klієntіv. Тому ступінь використання комерційним bank нетрадиційних джерел отримання доходів показує аналіз нецентних доходів, який здійснюється for допомогою structurally-dynamical tables.

Methodology analiza non-interest income to the bank to ristraunok іх for the rіk з разбивкою on quarters for basic джерелами надходження:

• Комісійні від реалізації послуг;
• Доходи від інвестиційної діяльності;
• Come in for foreign exchange transactions;
• Інші доходи.

Можливості комерційного банку збільшувати проценні доходи в увов зростання інфляції to intermingle, that is the value of non-interest income. In addition, banks actively vikoristovuyot tako dzherela otrimannya income, yak:

• Nadannya consultative assistance klієntam, іnformatsіnih ta ekspertnih servig;
• Pozadnitstvo at rozmіschennі tsіnnih papperіv svoyh klієntіv;
• Vikonannya funktsii currency control for exporter goods;
• Інші нетрадиційні послуги.

Здійснюючи аналіз нецентних доходів, необхідно:

1) viznachiti їh a part in the nefarious income of the bank;

2) виявити найбільш прибуткові visible bank services;

3) otsіniti dіyuchi in the bank the method of formulating the tariffs for the dermatologist's group of hardships, serving, viznachit actual vich vartit, otsіniti yakist methodical zabezpechennya z metoyu rozraunku tsini zakremi vidiv neprotsentnikh activeiv;

4) rozrajuvati efektivnist system of stimulation of personnel for the sake of that rіven vartostі bankівських послуг.

Neophidno vrachuvati, but the amount of non-interest income to be spent on vitrates, which are imposed on servicemen for loans, com- mercial banks for analogous services, for marketing purposes, for automatization of banknotes.