home Finance Аналіз банківської діяльності - Gerasimovich А.М.

Аналіз банківської діяльності - Gerasimovich А.М.

8.2.2. Analis of dynamics and structuring of factoring operations

Analiz factoringovyh operatsiy pochinayatsya z viznachennya їх місця та znachennya in zagalnomu obyazі active operіtsіy banku. Ці операції відносять до високодохідних, а виіпоповідно до високоризикованиї: rates for them on 2-3 vіdsotkovі points of interest, nіzh for loans, які надаються почальникам з аналогічним фінансовим станом. Tom їх rozvitok for a pleasant economical camp in kraїnі є positive factor підвищення ефективності діяльності to bank. For otsnki zagalnoї tentsіїї rozvitku tsich operatsіy analiz it is spent for trivaly prom for hour.

Znachennya factoringovyh operatsiy u diyalnost komercitsynogo bank viznachaetsya for dopomoyu such otpaznik:

• Pitoma vaga factoring operations at the zagolny sum of active operations of a commercial bank;
• Rozmіr factoring operations on 1 UAH capitals;
• Rozmіr factoring operations on 1 UAH statutory capitals;
• Рівень купівлі дебіторської заборгованості.

For analizu faktoringovogo activity rashrahovuyutsya pokamoto vagi factoring for such a formula:

.

Розмір факторингових операцій на 1 грн капіталу та 1 UAH of statutory capitals to be allocated to the lounges of the settlements for the rahuns 2030, 2037, 2038, 2039 on the sum of the balance capitals (kapitalo-grosso) for the rahunks of the 5th class for the statutory capitals on the kolobok per capita periode.

For viznachennya rіvnya kupіvіlі debіtorskoi zaborgovanіі neobhіdno sumu, čo pererahovana factor-bank to the post-sellers for trade-commercial operations, sub-loans for sums, firstly paid by the payers, and multiplied by 100%.

Розглянемо Applied Analyze Scale Factoring Banking on a Digital Application (Table 8.5).

Table 8.5

ANALIZ ZASHTABIV FACTORINGOVYA DIALOGNOSTY BANK

Table 3 gives the table. 8.5 it can be seen that the factoring operations in the assets of the bank are not known to the bank, and the bankruptcy of the banks is at a disadvantage. So, on 1.01.2001 p. Їх рівень in assets to the bank having become 1.6%, and as of January 1, 2002 р. Vin znizivsya up to 0,94%, tobto zmenshivsya at 0.66 percentage points. Analogical tendencies were spurred and і for the іnshim pokaznikami: rіven faktoringinovyh operatsіy for 1 UAH kapitalu in the basic perіodі becoming 8.9 kopecks, and in the perіodіі perіodі - 5.2 kop. Urakhovoychi, scho rozmіr statutnyj kapitalu not zmіnivsya, analogіchna tentsіія spostіrіalas і shchodо chоого osoznika. The number of factoring transactions for 1 UAH of statutory capital in the basic period was 28.8 kopecks, while in the zvitnomu znizivsya to 18.2 kopecks, tobto to 10.6 kopecks. Obogalny wigs, a kind of viplyvaє z navevedeny rozraunkiv, - the bank has become a part of the policy of taxonomy of operations. The cause of this can be fixed in the background of analyses.

Після визначення місця, яке посідають факторингові операції in banking operations, conducted analiz їх динаміки та руху.

Analiz dinamiki for the sake of the standard display:

• Absolute pririst factoring loans;
• Rate of factoring operations;
• The growth rate of factoring operations.

So, for analizovany period, the absolute pririst factoring credit was 3225 thousand yew. UAH, tobto vіdbulosya rapidity factoring bankruptcy by 36.7%, and the rate of growth dorivnyuvav 63.3%. Detailed causes of shortage of factoring services can be carried out on the basis of analisys of debits and loans for analogous rahunks.

Analis ruhu faktorinovighe kredytіv pochinayatsya z viznachennya spivvidnoshennya debetovih ta lentibikh revolutiv for rahunkami factoring loans, tobto viznachaetsya koefitsynet spivvidnoshennya nadanikh that turned the factoring credits.

Далі розраховуться такі коефіцієнти:

Наданя факторингових кредиів :

;

Verified loans :

.

Table 8.6

ANALYZ RUHU OF FACTORING CREDITS

Table 3 gives the table. 8.6 it can be seen that the bank has a speedy facet of factoring transactions. So, in the basic period, the factoring of factoring loans was 0.509, while in the periode period it was 0.412, the tomb changed to 0.097. Pogirshivsya і stan pozurnennya sum, the contributions of factoring. Коефіцієнт повернення у звітному періоді becoming 0,346 проти 0,689 у базосноному періоді, тобто знизився майже вдвічі. Tse svidchit about the high risk of giving operations, but the bank has vzmyshiti їх osyag.

The onset of stage analgesia is a structural analisis . Peredusim neobhidno viznachit galusevu structure sub'ektiv factoring operations. Such analisis is necessary for diversification of risk. Зосередження цих операцій серед клієнтів однієї галузі підвищує ризик неплатежів.

Крім галузевої стротури, слід takozh rozgljanuti operatsії z geografichnimi zonami ta terminіami. Analis the structure of factoring operations for geographic areas, let it be known, the bank vikorostvuyu riznomannitnyi rinki for rozyshrennya dіyalnostі ta privavlennya klієntіv. To be carried out takozh analiz dinamiki factoring operations at the hour of the analiz of the anchovy cych operations.