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Analіz bankіvskoї dіyalnostі - Gerasimov AM

14.4. Analіz lіkvіdnostі

Lіkvіdnіst komertsіynogo bank - tse mozhlivіst i zdatnіst bank vikonuvati svoї zobov'yazannya before klієntami i rіznimi counterparties analіzovanih perіodah. Lіkvіdnіst balance yak stupіn pokrittya zobov'yazan asset i lіkvіdnіst themselves aktivіv zabezpechuєtsya dotrimannyam nasampered obov'yazkovih ekonomіchnih normativіv Natsіonalnogo Bank of Ukraine. Vzyatі us tsі that number іnshih, naybіlsh suttєvih, priynyatih in ekonomіchnіy lіteraturі pokaznikіv (rozrahunku algorithm that ekonomіchny zmіst yakih imposed in tab. 14.8), our Dumka, give mozhlivіst dostatno Povny rozkriti lіkvіdnіst bank balance.

Hovering in Table. 14.8 block pokaznikіv priznacheno for otsіnki lіkvіdnostі Bank schodo yogo zdatnostі peretvoryuvati assets in gotіvku penny to repay at once (at the date of skladannya balance) that in nayblizhchy perіod zobov'yazan before klієntami for їh Flow, Deposit, Savings rahunkami and takozh to creditors, іnvestorami, aktsіonerami.

table 14.8

Algorithm ROZRAHUNKU J EKONOMІCHNY ZMІST POKAZNIKІV, SHCHO HARAKTERIZUYUT LІKVІDNІST bank balance

Yak svіdchat danі, navedenі in rozrahunkovіy tablitsі 14.9, Bank zabezpechuvav for analіzovany perіod Visokiy factuality ponadnormativny rіven koefіtsієntіv mittєvoї lіkvіdnostі (vіdpovіdno 53% on 1 sіchnya 2001 p. I 99% 1 sіchnya 2002 p. For NBU norm is not less then 20%) i zagalnoї lіkvіdnostі (i vіdpovіdno 174% 169% of the norm is not less then 100%), i tse zabezpechuvalo spromozhnіst bank pogashati whether SSMSC zobov'yazannya i Borg before klієntami.

Descho znizilasya zabezpechenіst robochem aktivіv visokolіkvіdnimi: of 24% on 1 sіchnya 2001 p. up to 15% on 1 sіchnya 2002 p. for normativnoї NBU vimogi not less then 20%. Tse viniklo through zrostannya robochem aktivіv 131% i skorochennya visokolіkvіdnih 11%. Otzhe, tse znizhennya - signal about neobhіdnіst aktivіzatsії upravlіnskih zahodіv, spryamovanih on usunennya appeared rizikovogo factor yaky takozh kontrolyuєtsya NBU.

About pіdvischennya zabezpechenostі dohіdnimi assets vsіh zobov'yazan bank svіdchit koefіtsієnt resursnoї lіkvіdnostі zobov'yazan. For the norm in furrows of 70-80% Won zrosla of 96% on 1 sіchnya 2001 p. to 119% on 1 sіchnya 2002 p.

Dopovnyuyuchim pokaznikom resursnoї lіkvіdnostі Je koefіtsієnt lіkvіdnogo spіvvіdnoshennya Vidanov kreditіv i zaluchenih depozitіv. Yak seen іz Table. 14.9, Tsey pokaznik zrіs s 102% on 1 sіchnya 2001 p. up to 120% on 1 sіchnya 2002 p. Oznachaє Tse, scho rizik lіkvіdnogo repayment of principal obsyagu zobov'yazan before klієntami bank Got INCREASING tendentsіyu. Otzhe, vidanі loans zabezpechenі perevazhayuchim obsyagom zaluchenih depozitіv i bankovі not zagrozhuє nezbalansovana lіkvіdnіst.

Yak pokazuє koefіtsієnt generalnoї lіkvіdnostі, prodovzhuє zalishatisya temple spromozhnіst bank pogashati zovnіshnі zobov'yazannya for zaluchenimi i pozichenimi Costa visokolіkvіdnimi asset that through neruhomostі sales (i am Main Incomplete kapіtalnі vkladennya). Vіn descho skorotivsya of 106% to 99%, ale Tsey rіven Duzhe temple.

So rank, rozrahovana i rozglyanuta Table. 14.9 System pokaznikіv bank showed scho vіn dotrimuvavsya in 1999-2002 pp. Normative vimog National Bank schodo lіkvіdnostі i zabezpechuvav its assets zdatnіst pogashati whether SSMSC vimogi for svoїmi zobov'yazannyami before klієntami scho rozmіstili svoї groshі in tsomu bank on the production, inset, deposit rahunkah and takozh to creditors on gospodarskіy dіyalnostі that aktsіonerami.

table 14.9

VIHІDNІ DANІ TA ROZRAHUNOK mainly POKAZNIKІV, SHCHO HARAKTERIZUYUT LІKVІDNІST BANK