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Analіz bankіvskoї dіyalnostі - Gerasimov AM

13.2.2. Klasifіkatsіya Credit rizikіv

Sukupny Credit rizik podіlyaєtsya (kontsentruєtsya) for those directly:

• rizik in kontsentratsії rozrіzі bіznesu (Corporate BIZNES, іndivіdualny BIZNES, mіzhbankіvsky BIZNES toscho);
• rizik in kontsentratsії rozrіzі sporіdnenih that systemic klієntіv, pov'yazanih іz bank through vіdnosini vlasnostі abo mozhlivіst zdіysnyuvati control over the bank, scho Mauger digit prizvesti to problems such oskіlki kreditospromozhnіst pozichalnikіv not zavzhdi viznachaєtsya ob'єktivno;
• rizik in kontsentratsії rozrіzі klієntіv, Galuzo, regіonіv toscho. Znachnі pozichki, nadanі one pozichalnikovі abo grupі pov'yazanih pozichalnikіv, often the cause of problems Je bank credit zumovlenih kontsentratsієyu riziku. Velikі kontsentratsії riziku mozhut vinikati i in razі kredituvannya of companies odnієї the Branch, Sector Economy, one geografіchnogo regіonu abo velikoї kіlkostі pozichalnikіv s іnshimi zagalnimi characteristics, scho robit їh Vulnerable schodo vplivu spіlnih nespriyatlivih chinnikіv.

Obsyag real vtrat od nepovernennya kreditіv Mauger Buti zmensheny diversifіkatsієyu loan portfolio through:

• zaluchennya velikoї kіlkostі pozichalnikіv іz rіznimi forms vlasnostі, SSMSC nalezhat to rіznih Galuzo, sektorіv Economy, regіonіv;
• urіznomanіtnennya minds nadannya pozik (termіn, interest rates, loan Povernennya order that protsentіv, Zastava toscho).

Otzhe, diversifіkatsіya Yea one іz zasobіv zmenshennya riziku. Rozrіznyayut diversifіkatsіyu portfolio i geografіchnu. Portfolio diversifіkatsіya oznachaє rozpodіl kreditіv mіzh wide stake klієntіv, vklyuchayuchi velikі i drіbnі fіrmi, rіznі toscho the Branch. Geografіchna diversifіkatsіya dosyagaєtsya zaluchennyam klієntіv s rіznih geografіchnih rayonіv. This shape diversifіkatsії zmenshuє rizik, if income oderzhanі od Pevnyi group klієntіv, zmіnyuyutsya in chasі in rіznomanіtnih directly. In tsomu vipadku zmenshennya dohodіv scho nadhodyat od odnієї groupies klієntіv, kompensuєtsya zbіlshennyam dohodіv od іnshoї groupies.

Factuality otsіnka credit riziku in fіnansovomu virazі viznachaєtsya vplivom credit riziku on fіnansovy result.

Rizik vtrati basic sum kreditіv R1kr, nepokritih insurance reserves viznachaєtsya yak rіznitsya mіzh rozrahunkovoyu sumoyu rezervіv (PCP) (zgіdno s Form statistichnoї zvіtnostі number 604) is the factuality sumoyu rezervіv (SDF), vihodyachi Zi structuring klasifіkovanih kreditіv:

R1kr = RSR - DCF.

Rizik vtrati interest dohodіv R2kr rozrahovuєtsya yak scrip stitched narahovanih dohodіv.

Zagalny absolutely Credit rizik:

P1 = + R1kr R2kr.

Rozrahunok neobhіdnoї amount of reserves held in the PCP takіy poslіdovnostі.

Viznachaєtsya klasifіkatsіya pozichalnikіv the results will otsіnki їh fіnansovogo s urahuvannyam such chinnikіv:

• fіnansovogo will pozichalnika;
• will vikonannya zobov'yazan operatsіyami for credit, repayment zokrema osnovnoї sumi Borg that protsentіv him vіdpovіdno to drain kreditnoї land;
• rіvnya zabezpechennya loan;
• credit rating toscho.

For results klasifіkatsії pozichalniki podіlyayutsya on p'yat klasіv: A, B, C, D.

Klas "A" -fіnansova dіyalnіst duzhe uspіshna (i pributkova rіven rentabelnostі vischy, nіzh serednogaluzevy, Yakscho Taqiy viznachaєtsya), about scho svіdchit mozhlivіst svoєchasnogo vikonannya zobov'yazan operatsіyami for credit, repayment zokrema osnovnoї sumi Borg i protsentіv him vіdpovіdno to kreditnoї minds grounds; ekonomіchnі pokazniki in the furrows of the set value (vіdpovіdno to methods otsіnki fіnansovogo will pozichalnika, zatverdzhenoї vnutrіshnіmi bank documents); vische kerіvnitstvo pozichalnika Got beautiful dіlovu reputatsіyu; Credit Istoria pozichalnika - bezdoganna. Zabezpechennya for credit operatsієyu Got Booty pershoklasnim. Absent zhodnih svіdchen mozhlivih zatrimok s Povernennya osnovnoї sumi Borg that / abo Zi Splat protsentіv. Odnochasno mozhna zrobiti visnovok scho fіnansova dіyalnіst i nadalі provoditimetsya on this train rіvnі temple.

Before tsogo class for nezabezpechenimi (blank) loans mozhut nalezhati pozichalniki-banks (non-residents), scho toil credit rating nizhchy for pokaznik AA pіdtverdzheny in byuletenі odnієї s provіdnih svіtovih rating kompanіy (Fitch IBCA, Standard & Poor's, Moody's toscho) and takozh pozichalniki-banks (residents), SSMSC dotrimuyutsya ekonomіchnih normativіv established by the order of about Іnstruktsієyu regulyuvannya that analіz dіyalnostі komertsіynih bankіv (zatverdzhenoyu Holds Pravlіnnya Natsіonalnogo bank of Ukraine od 14.4.98 p. 141 number, іz zmіnami dopovnennyami i), for the minds scho standards platospromozhnostі (H3) i dostatnostі kapіtalu (H4) Tsikh bankіv perevischuyut ustanovlenі normativnі value is not less then, in nіzh Vier Razi.

Klas "B", fіnansova dіyalnіst pozichalnika tsієї the category blizka for the characteristics to class "A" (tobto fіnansova dіyalnіst uspіshna abo Duzhe uspіshna, rentabelnіst on serednogaluzevomu rіvnі, Yakscho Taqiy viznachaєtsya, okremі ekonomіchnі pokazniki pogіrshilis abo toil neznachnі vіdhilennya od mіnіmalno priynyatnih value) ale ymovіrnіst pіdtrimuvannya її on tsomu rіvnі protyagom trivalogo hour Je nizkoyu. Pozichalniki (counterparty banks) SSMSC vіdnesenі to tsogo class, potrebuyut bіlshoї uwagi through potentsіynі nedolіki, scho pid constitute zagrozu dostatnіst nadhodzhen koshtіv for obslugovuvannya Borg that stabіlnіst in oderzhannі positive result fіnansovogo їhnoї dіyalnostі.

Zabezpechennya kreditnoї operatsії not Got viklikati zhodnih sumnіvіv (schodo yogo otsіnki vartostі, pravilnostі decorated to please about zabezpechennya Credit operatsіy toscho). Analіz koefіtsієntіv fіnansovogo will pozichalnika Mauger vkazuvati on negativnі tendentsії in dіyalnostі pozichalnika. Nedolіki in dіyalnostі pozichalnikіv, SSMSC vіdnesenі to class "B", toil Buti deprivation potentsіynimi. For nayavnostі real nedolіkіv class pozichalnika potrіbno zniziti.

Before tsogo class for nezabezpechenimi (blank) loans mozhut nalezhati pozichalniki-banks (non-residents), scho toil credit rating nizhchy for pokaznik A pіdtverdzheny in byuletenі odnієї s provіdnih svіtovih rating kompanіy (Fitch IBCA, Standard & Poor's, Moody's toscho) and takozh pozichalniki-banks (residents), SSMSC dotrimuyutsya vstanovlenih ekonomіchnih normativіv for minds, scho standards platospromozhnostі (H3) i dostatnostі kapіtalu (H4) such bankіv perevischuyut ustanovlenі normativnі value is not less then, nіzh have three Razi.

Klas "B" -fіnansova dіyalnіst zadovіlna (rentabelnіst nizhcha, nіzh serednogaluzevy rіven, Yakscho Taqiy viznachaєtsya, deyakі ekonomіchnі pokazniki not vіdpovіdayut mіnіmalno priynyatnim value) i potrebuє bіlsh detailed control.

Nadhodzhennya koshtіv that platospromozhnіst pozichalnika svіdchat about ymovіrnіst nesvoєchasnogo repayment kreditnoї zaborgovanostі in povnіy sumі i in line peredbachenі contract Yakscho nedolіki not be usunenі. Problems of mozhut stosuvatisya will zabezpechennya for credit operatsіyami, neobhіdnoї dokumentatsії scho svіdchit about nayavnіst i lіkvіdnіst outpost toscho.

Odnochasno sposterіgaєtsya mozhlivіst vipravlennya situatsії i polіpshennya fіnansovogo will pozichalnika. Before tsogo class for nezabezpechenimi (blank) loans mozhut nalezhati pozichalniki-banks (non-residents), scho toil credit rating nizhchy for pokaznik B pіdtverdzheny in byuletenі odnієї s provіdnih svіtovih rating kompanіy (Fitch IBCA, Standard & Poor's, Moody's toscho) and takozh mozhut nalezhati pozichalniki-banks (residents), SSMSC dotrimuyutsya vstanovlenih ekonomіchnih normativіv.

Klas "G" -fіnansova dіyalnіst nezadovіlna (ekonomіchnі pokazniki not vіdpovіdayut set value) i sposterіgaєtsya її nestabіlnіst protyagom rock; Je Visokiy rizik digit zbitkіv; іmovіrnіst Povny repayment kreditnoї zaborgovanostі that protsentіv for her Yea nizkoyu.

Provodyachi the following klasifіkatsіyu, Yakscho Absent bezsumnіvnih pіdtverdzhen mozhlivostі polіpshiti protyagom one mіsyatsya fіnansovy camp pozichalnika chi rіven zabezpechennya for credit operatsієyu, pozichalnika potrіbno klasifіkuvati on nizhche class (the class "D"). Pozichalnika, Money Does vidano credit pid sumnіvne zabezpechennya abo without zabezpechennya that yakogo vіdneseno to tsogo class on pіdstavі otsіnki yogo fіnansovogo camp, takozh potrіbno klasifіkuvati on nizhche class (the class "D").

Klas "D" -fіnansova dіyalnіst nezadovіlna, Je zbitki; Credit operatsіya not zabezpechena lіkvіdnoyu Zastava (abo bezumovnoyu garantієyu) pokazniki not vіdpovіdayut set value іmovіrnіst vikonannya zobov'yazan s side pozichalnika / counterparty bank vіdsutnya practical.

In protsesі klasifіkatsії for credit rizikom vidіlyayutsya takі groupies Credit operatsіy:

"Standartnі" kreditnі operatsії - tse operatsії for yakimi Credit rizik Yea i Neznachny becoming 2% of the net loan riziku.

"Pid control" - tse kreditnі operatsії for yakimi Credit rizik Je Neznachny ale Mauger zbіlshitisya vnaslіdok viniknennya nespriyatlivoї for pozichalnika situatsії becoming that 5% of the net loan riziku.

"Substandartnі" kreditnі operatsії - tse operatsії for yakimi Credit rizik digit Yea, nadalі zbіlshuvatis Mauger i becoming 20% of the net loan riziku and takozh Je ymovіrnіst nesvoєchasnogo repayment zaborgovanostі in povnіy sumі that in line scho peredbachenі credit agreement.

"Sumnіvnі" kreditnі operatsії - tse operatsії for yakimi vikonannya zobov'yazan s side pozichalnika / counterparty bank in povnіy sumі (s urahuvannyam fіnansovogo will pozichalnika that rіvnya zabezpechennya) pid zagrozoyu, іmovіrnіst Povny repayment kreditnoї zaborgovanostі nizka i becoming 50% of the net loan riziku .

"Beznadіynі" kreditnі operatsії - tse operatsії, іmovіrnіst vikonannya zobov'yazan for yakimi s side pozichalnika / counterparty bank (s urahuvannyam fіnansovogo will pozichalnika that rіvnya zabezpechennya) practical vіdsutnya, rizik for such operatsіyami dorіvnyuє sumі zaborgovanostі them.

Conducted klasifіkatsіya loan portfolio by stage riziku that viznachaєtsya kategorіya kreditnoї operatsії (tab. 13.1).

table 13.1

subject Vartіst viznachaєtsya force the bank pid hour kredituvannya for rinkovoyu vartіstyu. Yakscho subject to force Je tsіnnі Paper the then їh rinkova vartіst viznachaєtsya vіdpovіdno to a position about the order reserve at rozrahunku vіdshkoduvannya mozhlivih zbitkіv bankіv od operatsіy s tsіnnimi Papero. Zastava Zastava vіdpovіdno oformlyaєtsya agreement to the Law of Ukraine "On the outpost."

Zagalnoyu vimogoyu to rozmіru zabezpechennya for credit operatsієyu Je perevischennya yogo rinkovoї vartostі porіvnyano іz sumoyu main Borg that protsentіv him s urahuvannyam obsyagu mozhlivih vitrat on realіzatsіyu outposts in razі nevikonannya pozichalnikom svoїh zobov'yazan (tab. 13.2).

table 13.2

For loans klasifіkovanimi yak "beznadіynі" Bank formuє reserve the whole bag of Borg for a loan Square od nayavnostі outpost.