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Financial management bank - Primostka LO

1.3. UPRAVLІNNYA PRIBUTKOVІSTYU BANK

Zgіdno іz Suchasnyj ekonomіchnoyu teorієyu that practice maksimіzatsіya rinkovoї vartostі kozhnoї fіrmi rozglyadaєtsya yak prіoritetne zavdannya fіnansovogo management. Nayviraznіshim pokaznikom kompanії robots have to chislі th bank Je rinkova Cena її aktsіy. Yakscho vartіst aktsіy not pіdvischuєtsya to ochіkuvanogo rіvnya then aktsіoneri mozhut zazhadati pozbavitisya od them, scho neminuche prizvede to fіnansovih uskladnen i naslіdkіv negatively.

Golovna meta bankіvskogo management polyagaє in maksimіzatsії vartostі aktsіonernogo kapіtalu bank deposits yak od pure pributku that rіvnya riziku. Vartіst aktsіy bank zrostatime, Yakscho ochіkuєtsya pіdvischennya divіdendnih viplat abo znizhuєtsya rіven riziku scho yogo priymaє bank on itself.

Yakscho for kompanіy rinkova vartіst aktsіy Je naykraschim pokaznikom їh dіyalnostі, then bankіv Taqiy method otsіnyuvannya іnodі dosit not exactly the nadіyny. Tse poyasnyuєtsya nedostatnіm rіvnem aktivnostі Venue of operatsіy s bankіvskimi aktsіyami yak on mіzhnarodnih, so i on natsіonalnih Rink. Tom's praktitsі for otsіnyuvannya dіyalnostі bank vikoristovuyut pokazniki pributkovostі.

• 1. The interest margin (interest Prybutok) bank viznachaєtsya yak rіznitsya mіzh interest income is the interest vitratami.
• 2. The non-interest margin (non-interest Prybutok) bank obchislyuєtsya yak rіznitsya mіzh non-interest income (komіsіynі income Prybutok od torgovelnih operatsіy, fines otrimanі i t. Іn.) Is the non-interest vitratami (komіsіynі vitrati, vitrati on utrimannya staff ekspluatatsіynі vitrati i t. Іn ).. Pokaznik neprotsentnoї marzhі often buvaє vіd'єmnim, oskіlki neprotsentnі vitrati, yak usually perevischuyut neprotsentnі income.
• 3. Prybutok to opodatkuvannya obchislyuєtsya yak rіznitsya mіzh zagalnimi income that zagalnimi vitratami i skladaєtsya s protsentnoї that neprotsentnoї marzhі.

4. Net Prybutok? tse Prybutok scho zalishaєtsya in rozporyadzhennі bank pіslya viplati podatkіv (Prybutok pіslya opodatkuvannya).

Navedenі pokazniki pributkovostі vimіryuyutsya in penny i odinitsyah digit mіroyu stale od rozmіrіv bank, and through tse not pridatnі for porіvnyalnogo analіzu. Tom for viyavlennya efektivnostі robots bank zdebіlshogo zastosovuyut vіdnosnі pokazniki pributkovostі.

5. Net interest margin NIM viznachaєtsya yak vіdnoshennya rіznitsі mіzh Interest income Interest PD i vitratami aktivіv PV to A bank,%:

B

(1.1)

Net interest margin Mauger obchislyuvatisya schodo pratsyuyuchih abo zagalnih aktivіv. In deyakih kraїnah organic regulyuvannya bankіvskoї dіyalnostі vvazhayut for dotsіlne znamennikom tsogo pokaznika brati assets SSMSC Bringer dohіd (pratsyuyuchі assets). Such Dumka ґruntuєtsya to ensure scho interest Prybutok potrіbno porіvnyuvati deprivation s tієyu Chastain aktivіv, yak generuє sukupnі income of the bank. Zgіdno s іnstruktivnimi materіalami National Bank's net interest margin obchislyuєtsya schodo zagalnih aktivіv Bank [5]. Proponovany method obchislennya Got to metі optimіzuvati spіvvіdnoshennya pratsyuyuchih that nepratsyuyuchih aktivіv bank oskіlki assets, yakimi not otrimuєtsya dohіd, uniquely znizhuyut pokaznik chistoї protsentnoї marzhі.

• 6. Net non-interest margin obchislyuєtsya yak vіdnoshennya non-interest pributku to aktivіv bank.

7. Net margin operatsіynogo pributku viznachaєtsya vіdnoshennyam rіznitsі mіzh operatsіynimi income that operatsіynimi vitratami (vklyuchayuchi protsentnі) to sukupnih aktivіv bank.

Tsey pokaznik mozhna taxes have viglyadі dvoh warehouses - pributku interest on non-interest odinitsyu aktivіv that pributku on odinitsyu aktivіv. Taqiy podіl daє uyavlennya about spіvvіdnoshennya dohodіv od osnovnoї dіyalnostі (kreditіv, іnvestitsіy, lіzingu toscho) is the non-interest dohodіv, obsession od nadannya Pay fіnansovih poslug klієntam. Іz zagostrennyam konkurentsії banks shukayut novі "netraditsіynі" dzherela dohodіv, SSMSC give zmogu diversifіkuvati dіyalnіst i pіdvischuvati rozmіr sukupnogo pributku for rakhunok noninterest dohodіv.

8. vipadkah, if the non-interest margin of the bank Got vіd'єmne values ​​i rozrahunok її spіvvіdnoshennya s assets vtrachaє Sens, dotsіlno vikoristovuvati pokaznik vіdnoshennya noninterest dohodіv to serednіh zagalnih aktivіv. Vіn harakterizuє zalezhnіst bank od such vidіv dіyalnostі, SSMSC not pov'yazanі s obsession protsentіv (torgovelnі operatsії, komіsіynі, neperedbachenі income).

9. Net spread disaster (spread pributku) Je traditsіynim pokaznikom pributkovostі bank i viznachaєtsya yak rіznitsya mіzh serednozvazhenimi percent of the assets of that bank pasiv,%:

B

(1.2)

de PA - assets, interest-bearing dohіd SSMSC; PP - pasiv for yakimi viplachuyutsya percent.

For Relief tsogo pokaznika otsіnyuyutsya efektivnіst vikonannya Bank funktsії poserednika mіzh vkladnikami that pozichalnikami and takozh rіven konkurentsії on market analysis. Yak rule, at zagostrennі konkurentnoї Borotba spread skorochuєtsya i bank manager zmushenі shukati INSHI Roads Ahead pributkіv obsession.

10. Net Prybutok in rozrahunku on aktsіyu (EPS) viznachaєtsya vіdnoshennyam pure pributku to kіlkostі zvichaynih aktsіy scho perebuvayut in obіgu. Tsey pokaznik sluguє іndikatorom rіvnya dohіdnostі koshtіv, vkladenih aktsіonerami the bank, i yavlyaє him otsіnku viplat on korist mainly vlasnikіv.

Butt 1.1

For danimi bank balance (. Table 1.1) rozrahuvati pokazniki pributkovostі: 1) interest margin PM; 2) Net spread of emergencies; 3) Net interest margin NIM.

Table 1.1.

BANK BALANCE

Rozv'yazannya

1) PM = 0.25 • 670 + 0,28 • 370 + 0,27 • 125 - 125 • 0.22 - 0.18 • 450 - - 0.20 • 520 = 304.85 - 212.50 = 92 , 35 (mln.);

B

2)

B

3)

B

de NIM 1 rozrahovuєtsya schodo zagalnih aktivіv and NIM 2 - schodo pratsyuyuchih aktivіv.

Nayvazhlivіshimi pokaznikami dіyalnostі bank Je pributkovіst aktivіv i pributkovіst kapіtalu.

11. Pokaznik pributku on assets ROA viznachaєtsya vіdnoshennyam pure pributku (pіslya opodatkuvannya) PE to serednoї vartostі zagalnih aktivіv A,%:

B

(1.3)

ROA zastosovuvatisya Mauger yak pokaznik efektivnostі robots kerіvnitstva bank.

12. Pokaznik pributku on kapіtal ROE viznachaєtsya vіdnoshennyam pure pributku to vartostі aktsіonernogo kapіtalu Bank K,%:

B

(1.4)

ROE pokazuє rіven dohіdnostі vkladenih aktsіonerami koshtіv i Mauger sluguvati orієntirom at viborі nayprivablivіshogo napryamku іnvestuvannya. When tsomu slіd pam'yatati scho Visokiy rіven dohіdnostі pov'yazuєtsya rizikom s temple.

Pokazniki that ROE ROA іstotno vplivayut on rinkovu tsіnu aktsіy bank managers to have protsesі upravlіnnya Bank pridіlyayut Especially uwagi sama CIM koefіtsієntam that їh vzaєmozv'yazku:

(1.5)

B

B

(1.6)

Such zalezhnіst vkazuє on vzaєmozv'yazok pributku іz Jerel formuvannya bankіvskih resursіv and tochnіshe Zi spіvvіdnoshennyam Vlasnyi that zaluchenih koshtіv. Navіt Bank іz nevisokim pokaznikom pributkovostі aktivіv Mauger dosyagti vіdnosno temple rіvnya pributkovostі kapіtalu rakhunok for maximize mozhlivogo vikoristannya borgovih zobov'yazan.

Yakscho for pokaznik rіvnya rizikovostі bank take vіdnoshennya aktsіonernogo kapіtalu to aktivіv bank tobto chastku Vlasnyi koshtіv in zagalnіy sumі koshtіv bank, the formula (1.5) i (1.6) vkazhut on fundamental zalezhnіst mіzh rizikom i pributkom. Chim vischy Prybutok, team rizikovіshoyu Got Booty structure balance for іnshih odnakovih minds. Yakscho bank znizhuєtsya efektivnіst robots, then zabezpechennya Bazhanov rіvnya pributkovostі kapіtalu neobhіdno priynyati vischy rizik - zbіlshiti vіdnoshennya zobov'yazan to kapіtalu.

Butt 1.2

Yakogo rіvnya pributkovostі aktivіv Got dosyagti bank Abi zabezpechiti pributkovіst kapіtalu rіvnі to 20%, Yakscho vіdnoshennya aktsіonernogo kapіtalu before becoming aktivіv 1) 1:25; 2) 1:10?

Rozv'yazannya

(1.7)

Zvіdsi:

1) ROA = 1 20 • (1: 25) = 0.8 (%);

2) ROA 2 = 20 • (1: 10) = 2 (%).

Otzhe, rizik Yakscho bank yak vіdnoshennya Vlasnyi that zaluchenih koshtіv znizhuєtsya, then pіdtrimki stabіlnogo rіvnya pributkovostі kapіtalu neobhіdno pіdvischiti pokaznik s ROA 0.8% to 2%.

Іnshim napryamkom vikoristannya zalezhnostі mіzh ROA ROE that Je viznachennya tsіlovih rіvnіv pributkovostі in protsesі planuvannya dіyalnostі bank. For by (1.5) that (1.6) rozrahovuєtsya Prybutok, neobhіdny bank dwellers dosyagti Bazhanov tsіlovogo values pributkovostі kapіtalu ROE for pіdtrimannya rinkovoї tsіni aktsіy abo polіpshennya Svoge encampments on market analysis.

Formula (1.7) perepishemo in viglyadі:

B

(1.8)

zvіdki

ROA • A = PE. (1.9)

Clean Prybutok bank dorіvnyuє sukupnim income from PDP to chislі interest is the non-interest LP, for mіnusom operatsіynih vitrat OB that podatkіv P:

PE = PD + ND - OM - P. (1.10)

Іz guidance spіvvіdnoshen viznachayut interest dohіd, neobhіdny bank for dosyagnennya planned value ROE:

PD = (ROA • A) - LP + RH + n. (1.11)

Viznachivshi rozmіr interest income, management Mauger know vіdpovіdnu structure pratsyuyuchih aktivіv that planuvati dіyalnіst bank on the following perіod.

Butt 1.3

Before the management of the bank delivered zavdannya pіdvischiti pokaznik pributkovostі kapіtalu ROE of 16%. Got Bank assets in rozmіrі 18,000 yew. UAH., but becoming kapіtal 1500 tis. UAH. Operatsіynі vitrati planuyutsya in rozmіrі 475 tis. . UAH podatki - 95 tis. UAH., Income neprotsentnі 70 tis. UAH. Know interest dohіd, yaky bi zabezpechiv Bazhanov rіven pributkovostі kapіtalu.

Rozv'yazannya

ROA = 16 • 1500 18 000 = 1.33 (%).

Zvіdsi viplivaє, scho for dosyagnennya pokaznika pributkovostі kapіtalu neobhіdno 16% of the balance sheet structure danoї zabezpechiti pributkovіst aktivіv rіvnі at 1.33%.

Over (1.9) viznachimo Targets pure pributku:

• 0.0133 = 18 000 239.4 (yew. UAH.).

Interest dohіd bank obchislimo Zi spіvvіdnoshen (1.10) that (1.11):

239.4 + 475 + 95 - 70 = 739.4 (yew. UAH.).

Otzhe for danogo vіdnoshennya kapіtalu that aktivіv for dosyagnennya rіvnya ROE of 16% neobhіdno will win 739.4 yew. UAH. dohodіv in viglyadі protsentіv od pratsyuyuchih aktivіv.

Mayuchi the absolute value of the percentage dohodіv, kerіvnitstvo bank Mauger tochnіshe planuvati actively carry out specific operatsіy, obґruntovano zmіnyuvati structure aktivіv that efektivnіshe organіzuvati robot structural pіdrozdіlіv. Structurally analіz pokaznikіv pributkovostі bank daє zmogu zrobiti visnovki schodo reasons uskladnennya in sferі bankіvskih dohodіv that viyaviti problemnі aspects dіyalnostі, SSMSC potrebuyut pіdvischenoї uwagi.

Pokazniki pributkovostі vіdіgrayut vazhlivu role in dіyalnostі bank oskіlki dosyagnennya zadovіlnogo rіvnya pributku dozvolyaє popovnyuvati kapіtal, formuє basis zhittєdіyalnostі that zrostannya Bank and takozh zabezpechuє priynyatny rіven divіdendnih viplat aktsіoneram. Zavdannya maksimіzatsії bankіvskih pributkіv rozglyadaєtsya yak klyuchovy napryamok robots kerіvnitstva bank. Against Uses upravlіnnya Je pributkovіstyu not autonomous but that rіshennya schodo maksimіzatsії pributkіv toil priymatisya in vzaєmozv'yazku s admissibility rіvnyami rizikіv.

Yak vіdomo, mіzh rіvnem riziku i pributku іsnuє zalezhnіst is straight. Vischy rіven riziku nadaє potentsіynі mozhlivostі otrimannya pіdvischenogo pributku, ale not viklyuchaє mozhlivostі vtrat. Mіnіmіzatsіya rіvnya riziku daє zmogu otrimati nevisoky, ale stabіlny Prybutok. Otzhe, balansuvannya mіzh pributkovіstyu that rizikom, Poshuk optimal їh spіvvіdnoshennya rozglyadaєtsya yak odne s vazhlivih i Folding zavdan scho postayut for the management of cutaneous bank.

Uzagalnyuyuchi pіdhodi to virіshennya problemi rizik-Prybutok can viokremiti Dvi osnovnі modelі upravlіnnya bank SSMSC formalіzuyut obranu polіtiku povedіnki them at the market. Persha model upravlіnnya maksimіzuє Prybutok P for minds obmezhennya rіvnya riziku P vstanovlennyam maximum yogo value of p '. When tsomu vikoristovuyutsya nezbalansovanі pіdhodi to upravlіnnya asset i zobov'yazannyami bank strategії nehedzhuvannya rizikіv.

In drugіy modelі upravlіnnya tsіlova funktsіya mіnіmіzuє rizik and obmezhennyam Je vimoga utrimannya pokaznikіv pributkovostі on Pevnyi rіvnі not nizhchomu Quest II '. Such vikoristovuєtsya model if rіven pure pributku scho yogo otrimuє bank vlashtovuє kerіvnitstvo i basically metoyu Je stabіlіzatsіya rezultatіv. Tse dosyagaєtsya for Relief zbalansovanih metodіv upravlіnnya asset i zobov'yazannyami that strategіy hedzhuvannya rizikіv (Fig. 1.1).

Fig. 1.1. Modelі that methodological upravlіnnya Bank

On praktitsі management bank Mauger parallel vikoristovuvati obidvі modelі, zastosovuyuchi їh schodo rіznih vidіv bankіvskih operatsіy. When tsomu uspіh in dosyagnennі postavlenoї methylene digit mіroyu deposits od metodіv upravlіnnya rizikami, zastosovuvanih at the bank.