home Finance Аналіз банківської діяльності - Gerasimovich А.М.

Аналіз банківської діяльності - Gerasimovich А.М.

2.3. Оцінка вартості власного капіталу

In the process of analisys of a strong capitallu bank, the value of the food of the yogi varsti is great. Оцінка вартості власного капіталу дає змогу одати додаткову Information for applying прииняття відповідних управлінський рішень поточного і prospective plan, визначити ефективність діяльності банку.

Banking practice has the ability to negotiate a vested capital bank. Skinny of them ma yak positivnyi sides, so і pevnі wadi.

The first one is the task of accounting (balance) vartosty vladnogo kapitalu bank. Zgіdno zіm way zіі activa ta zobov'yаnnya bank to be divided into yogo balance for vartіstyu їх придбання чи чи виникнення. Vlasny kapital rashrahovuyutsya yak rіznitsya mіzh balosovoy vartіstyu activeіv taki zobov'azan. Such a method of adaptation is prichnyatny Lisha Todi, if balansovaya rinkova vartist activist і zobov'azan not duzhe різняться між собою. Yakschoo rinkova vartіst і tih chіsіshikh zakonі znachno vіdhilyaetsya vіd pervіsnoї balansovoї vartostі, then assignments sposіb prizvodit to spotvorennya result, inadequacy оцінки власного капіталу bank. Tsey sposib forgive, do not need nayavnost spetsialnogo kvalіfіkatsi y pratsіvnikіv bank that znachnih vitration for zdіysnennya otsinki.

The other way is to solve the risk of varnost , in which the activist has to go to the bank to settle for a wincing, you must go to the bank for the bank. Цей спосіб точніше відбиває real рівень захищеності банку, дає змогу більш динамічно та realistically otsіyuvati vartnost vlasynogo kapitalu, oskil'ki rinkova vartіst activeіі і збовіязань постійно змінюється. However, the banks of the country are not hampered in such a way as to obtain a vested capital, especially if they do not relate to the position of the bank on the market. Tse sposіb zdebil'shogo vikoristovuyutsya management of the bank for domestic consumption, hocha vin korisniy i iz zovnіshnyh korostustachіv - podniknikіv ta creditorіv banku.

Zauvazhimo, sho the way of the Rink War Veteran power in the wilderness. In a nutshell, do not zavzhdi dotsilno that it is correct otsiniti activa zobov'yannya zhinkovuyu vartіstyu. In a different way, the notion of work is laborious, vimagaє nayavnostі vysokokkvalіfіkovanyh fahіvtsіv, and takozh znachnyh penny vitrat.

The essence of the third method - the method of regular accounting procedures - is in the computation of the rosemary of the capital capitals for the rules by the wimogs, the bodies that restore it, and visualize the visibility and control over the bank's disincentives. For tsim way vlasniy kapital bank junk yak suma low yogi warehouses elements. The order is viznachennya that the warehouse of the capital stock is to be deposited in the territory of the region, but in the same way that the security of creditors is secured, the financial security of the banking system is blocked by a number of economically efficient banks. The Basel catastrophe. Neyu viznachenі єdinі pogodnі pіdhod viznachennya warehouse that order rozraunku vladnogo kapitalu bankov kraїn, scho pidpisali zaznachenu please.

The basic position of the Basel Region is the Vikoryevuyu i інші країни, зокрема Україна. The National Bank of Ukraine, with a vindicated adequacy of the capitalized capital, will have to settle the position of the land. With the NBU, I postpone the methodology of viznachennya rozmiru vladnogo kapitalu.

Zauvazhimo, scho chyomu way rozraunku vladnogo kapitalu vlastivі nedolіki.

In the first place, the order is divided into the form of a royal capital, the National Bank of Ukraine is to be elected by the body, which is the visual control of the bank's capital, that of the monetary authorities.

In a different way, postyna zmіna that in-depth way in which to open a capital deposit to a bank, you will be able to settle at a financial analysis of a financial bank. Zmіnnichi rules rozraunku vladnogo kapitalu, slid zabezpechiti pervavnyannіst yogo magnitudes through pererahuvannya dannii minislikh zvіtnikh periodov for new rules.

By-trete, the notion of the possibility of admission is included active visiv Borghovi zobov'azan reserve to pokrtya zbitkiv to the warehouse of the capital capitals. Tse mozhe prizvesti to spotvorennya result in analizu dіyalnіі banku, stvorti yogozhennya yogo yavlychnoї діяльності.

Methodological basis for rozraunku regulatory capitals є pozlozhnya Law of Ukraine "About banks and banking diyalnist." Zgіdno z him kapital bank included basic and dodatkovy kapital. Warehousing of the main capitals: спла : Alloys and monuments of statutory capital ; Rozkriti the reservation (стренрені або збільшені for ралунок нерозподіленого прибутку); Add-ons to the rate of accruals and additions to the accruals of capital; Zagalny fund pokritty rizikіv, sdovorovany pіd niznachenyk rizik pіd the hour of conducting bankovskih operations, for vinyatkom zbitkіv for the current rіk і нетерііальних активів. Додатковий капітал складається з нерозкритих резервів, резервів переоцінювання активів, гібридних капітальних інструментів і подбординованого боргу . NBU, the right to value the balance of the bank for inclusion to the addendum capitals, and how such an order is included.

Zgіdno with the methodology of the National Bank of Ukraine, the regulatory authority of the capital stock of the warehouse, the sum of the main capitals (for the 1st quarter of the year) for the virahuvanni sumi, the undeformed reserves for the active operations of banks, the add-on capitals (the 2nd capital), and the virahuvanni vidvernen.

The algorithm of rozraunku rozmіru reguljativnogo vlasynogo kapitalu banku maє such viglyad:

RVK = OK + DK - B,

De RVC - the regulatory capital of the bank;

OK - the main capital, changes in the sum of undersupplied reserves for active operations to the bank;

ДК - додатковий капітал to the bank;

In - inverted.

At tsjomu slid vrachovuvaty soi pogodnі pіdhod, characteristic for the designated methodology of the National Bank of Ukraine:

1. Fundamentals kapital є postіynim jerel kostyv, yak can not be passed, pererozpodіlyatisya chi viluchatsya at the bank, and yogo rozmіrr ґruntuєtsya on the conservative pіdhodі to оцінювання activeів to the bank. Mova yde about viklyuchennya "viyavleni" zbitkiv, oskilki nedosformovany reserve actually vzhe-otsinenim zbetkom bank, and then at the approaching days vin obovyazyakovo zmenit rozmіr vlasynogo kapitalu. Tak zmenshennya mozhe budi u viglyadі vitrat on formvaniya reserveov for pokrtya імовірних збитків від активных операцій або ви виглиді збитків від списання активів.

2. Vidrahuvannya from the main capitals of non-material activities in the country, in particular, in the designation of activities, the trend towards a zniknennya in the middle of the future, the bank is on the verge of failing to pay off.

3. Dodatkovy capitals are not obovozyazkovo servant by the post-war dzherlom bankoviskikh resursiv, yogo vartitsch mensh nadiyna, oskilki mozhe include "neviyavleni", "prihovani" zbitki vіd bankіvskoї діяльності.

4. Including up to the add-on capitallu reserve of the standard credit to the credit card zimovlenie tim, sho vidnosno tsієї zaborgovanostі na dany periyod not vinyaky sovnіvіv schodo ponennennya kreditnіv, odak practice about the possibility of an untrusted part of standard loans. In the financial region, the reserve of standard loans is subject to contractual arrangements, which are to be switched off from the balancing of the loan portfolio, that is, the capital capitaal (through vidnesennya on shaft vitrati), or for the sale of the regulatory capital capitals to the rest.

5. Зменшення розрахункової суми регулятного власного капіталу на придбані капітальні та боргові цінні папери, які випущені іншими banks, in the portfolios of the bank for sales and investment in the cases of the need to maintain the lanche bankruptcy of banks. Actually, you can not talk about the unaccepted situation, if the banks are coupwatimuy one of the one in the method of the piece-work of their own statutory capital.

6. Zmenshennya rozmіru reguljativnogo vladnogo kapitalu na zdіysnenni bank інвестиції в асоційовані компанії та banks ta / abo docіrnі companії і banks із із ризиками, які несе bank, а and takozh із тим, що джерелом інвестицій має бути чистий прибуток.

7. In a different manner, the inflows of that flowing rock. Zbitki viklyayutsya at rozraunkku from the main kapitalu, and pributki included before dodatkovogo kapitalu. It is zoomovlen tim, scho dobutki streaming rock is not a stable dzherl kapitalu, їh suma often koriguyutsya auditors chin іnshim povnovazhnimi persons, prichomu, as a rule, in the bik zmenshennya. Natomost sumka zbitkiv practical nikoli not koriguyetsya in bik zmenshennya.

8. In view of the financial region of the subordination of the capitalist banks, one person in the power of the sign of the imperious capitals: the payment of visas to investors can be privatized (as indicated in the meeting) at the time of the financial institution of the bank-builder; У разі ліквідації банку Владники subordinovаnogo kapitalu otrimyut svoї koshi лише після погашення заязій депозиників та кредиторів, але перед розрахунками з акціонерами; You can transfer (convert) the subordinated capital to the order of the statutory capital in the order established by law.

Залучення коштів на умовов субординованого боргу має for bankів Actively engaged in the transfer of money in the best way zbіlshennya іх власного капіталу. In a nutshell, the payment of interest for subordinovanim borg zdіysnjєyatsya for rahunok zbіlshennia valovіh vitrat. In a friend, burgov zobov'yaznya not nadayut їх Власникам right to manage the bank. On-tretє, mehanizm zaluchennia koshtiv on the minds of subordinovanogo borgu simple, nizh that, scho zastosovuyutsya, zokrema, pіd hour эмісії акцій. In the fourth place, pribannya Aktsі mozhlive Lisha for rahunok vlasnih koshtіv акціонерів (зановників). In the minds of the economically unstable, znachnoy іnflyatsії, the decline of vibrobitvtva, zbitkostіі znіchnoі kіlostі pіdpriєmnicki structures доволі it is important to the banks розмістити акції on прийнятнихних мохов. Bilsh priinyatnim є zaluchchennia koshtiv on the moovah subordinovanogo borgu.

9. When rozraunku zagalnoy sumi regulative vlasy kapitalu dodatkovy kapital is not guilty of overhauling rozmіr main capital. Inclusion of the subordinated borgu in rozraunook vladnogo kapitalu actually interpose 50% rozmіr main capital.