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Analіz bankіvskoї dіyalnostі - Gerasimov AM

3. ROZDІL ANALІZ the I OTSІNKA FІNANSOVIH REZULTATІV TA FІNANSOVOGO BECOME BANK

Subject 10. ANALІZ DOHODІV the I VITRAT BANK

10.1. Meaning, that zavdannya іnformatsіyne zabezpechennya analіzu dohodіv i vitrat bank

Fіnansovy mill jar harakterizuєtsya such pokaznikami, yak income vitrati, Prybutok (zbitok) - rіznitsya mіzh i vitratami income, net Prybutok - pіslya splat podatku. W metoyu viyavlennya rezervіv zrostannya pributkovostі bankіvskoї dіyalnostі yak dzherela formuvannya bankіvskogo kapіtalu scho zabezpechuє stabіlnіst fіnansovogo will bank zdіysnyuєtsya Complex analіz yogo dohodіv i vitrat. Zavdannyam such analіzu Je:

• viznachennya postateynoї structuring dohodіv i vitrat that їh dinamіki;
• otsіnka vikonannya fіnansovogo plan abo BIZNES plan for pokaznikami dohodіv i vitrat;
• viyavlennya faktorіv that viznachennya stage їh vplivu on zmіnu dohodіv i vitrat;
• koefіtsієntny analіz dohodіv i vitrat;
• analіz i otsіnka rіvnya dohіdnostі bank that rozroblennya zahodіv schodo vikoristannya rezervіv pіdvischennya pributkovostі bankіvskoї dіyalnostі;
• analіz that otsіnka spіvvіdnoshennya aktivіv, pasivіv, dohodіv i vitrat s metoyu prognozuvannya fіnansovogo will komertsіynogo bank.

Tom sogodnі expired Je rozroblennya metodіv otsіnki, zіstavlennya that vіdboru danih scho harakterizuyut rezultativnіst dіyalnostі bank otrimanih іz rіznih Jerel. For іnformatsіynogo zabezpechennya analіzu dohodіv i vitrat mozhna vikoristovuvati All types direktivnoї, normativnoї, oblіkovoї, fіnansovoї, statistichnoї, dovіdkovoї that metodichnoї Informácie. Ale Basic іnformatsієyu for fіnansovogo analіzu Je danі zvіtu about fіnansovі result, yaky vіdobrazhaє value dohіdnih i vitratnih articles for zgrupovanih їh character that basically directly; sheet (s primіtkami) yaky rozkrivaє nayavnіst that eg rozmіschennya fіnansovih resursіv bank at the time of fіksovany hour; fіnansovogo plan abo BIZNES-plan komertsіynogo Bank schodo ochіkuvanih dohodіv i vitrat perіodu, yaky analіzuєtsya.

Vіdpovіdno to zakonіv Ukraine "About Natsіonalny Bank of Ukraine" (1999) is the "About banks that bankіvsku dіyalnіst" (2000) fіnansova zvіtnіst bankіv skladaєtsya on pіdstavі Іnstruktsії about the order regulyuvannya dіyalnostі bankіv in Ukraїnі, zatverdzhenoї Holds NBU od 28 serpnya 2001 p. Number 368 (Zi zmіnami that dopovnennyami) that Іnstruktsії about skladannya rіchnogo fіnansovogo zvіtu bankіv Ukraine, zatverdzhenoї Holds NBU thoracic od 26 2001 p. Number 545 (Zi zmіnami that dopovnennyami). Prior warehouse bankіvskoї zvіtnostі nalezhat: Carrying zvіt, zvіt fіnansovі about the result, and takozh number dodatkіv to Tsikh zvіtіv have yakih іnformatsіya hovering about aktivіv structure zobov'yazan that Vlasnyi koshtіv bank riziki, yakіst loan portfolio, and about takozh INSHI pokazniki, SSMSC Je duzhe vazhlivimi to characterize fіnansovogo will jar. Nayavnіst such dodatkіv daє zmogu vіdobraziti zvіtnіst of Ukrainian bankіv on rіvnі mіzhnarodnih standartіv buhgalterskogo oblіku that zvіtnostі. Zavdyaki tsomu fіnansova zvіtnіst zadovolnyaє vimogi koristuvachіv Informácie posture Bank (aktsіonerіv, klієntіv that partnerіv bank, the NBU, fіnansovih organіv toscho). Vzaєmozv'yazok mіzh balance that zvіtom about fіnansovі proyavlyaєtsya result in the fact scho Income Statement generuyut mainly Chastain operatsіynih dohodіv and pasiv - operatsіynih vitrat on analіzі yakih ґruntuєtsya otsіnyuvannya efektivnostі bankіvskoї dіyalnostі. For detailed bіlsh analіzu fіnansovih rezultatіv dіyalnostі bank (in addition chislі dohodіv vitrat i) іnformatsіyne dzherelo yak shaping can Buti vikoristanі danі zvіtu about ruh penny koshtіv that zvіtu about Vlasnyi kapіtal Bank and takozh danі analіtichnogo i oblіku is synthetic.

Zgіdno s vimogami normative aktіv NBU priznachennyam fіnansovoї zvіtnostі bankіv Je stvorennya bazi danih, yak will give zmogu really otsіniti pokazniki lіkvіdnostі, platospromozhnostі that dohіdnostі bankіv i on tsіy osnovі viznachiti їh fіnansovy mill - complex ponyattya yak, scho vіdobrazhaє rіznі eg bankіvskoї dіyalnostі.

Stattі zvіtu about fіnansovі result mіstyat іnformatsіyu for such directly:

• protsentnі Income i vitrati vklyuchayut income for loans chi deposits for tsіnnimi on Paper the sales of i borgovimi tsіnnimi Paper the interest that іnshimi fіnansovimi іnstrumentami abo vitrati, pov'yazanі s them;
• komіsіynі Income i Income vitrati vklyuchayut od operatsіy, pov'yazanih іz Keeping rahunkіv that kasovim obslugovuvannyam, іnozemnoyu s currency that bankіvskimi metals, od іnshih nadanih otrimanih poslug abo, abo vitrati scho stosuyutsya zaznachenih operatsіy;
• divіdendny dohіd od tsіnnih paperіv, SSMSC oblіkovuyutsya in the third klasі Plan rahunkіv buhgalterskogo oblіku (tsіnnі Paper the sales on that іnvestitsіynі tsіnnі Paper the - analіtichny rakhunok carrying 6300);
• clean torgovelny dohіd vklyuchaє result od torgіvlі іnozemnoyu currency that tsіnnimi Papero, vrahovuyuchi reserves pid znetsіnennya tsіnnih paperіv on sales;
• zagalnoadmіnіstrativnі vitrati mіstyat vitrati on utrimannya that ekspluatatsіyu mainly zasobіv, nematerіalnih aktivіv, amortizatsіyu, zbitok od sale of fixed zasobіv, operatsіyny lіzing, vitrati to receptionists, SPLAT obov'yazkovih platezhіv (krіm podatku on Prybutok) that іn .;
• vitrati staff mіstyat zarobіtnu fee vitrati on sotsіalne zabezpechennya, obov'yazkovі narahuvannya premії, vinagorodi toscho; okremoyu statte vіdobrazhaєtsya serednya Quantity pratsіvnikіv bank protyagom rock;
• vitrati on beznadіynі that sumnіvnі Borg vklyuchayut vіdrahuvannya to rezervіv on pokrittya rizikovanih aktivіv (for loans, Paper the tsіnnimi, debіtorsku zaborgovanіst toscho);
• neperedbachenі Income i Income vitrati vklyuchayut abo vitrati, SSMSC vinikli in zv'yazku s podіyami chi operatsіyami scho vіdrіznyayutsya od zvichaynoї dіyalnostі bank Yea i do not regularly vklyuchayuchi pributkovy podatok them.

Nayvazhlivіshim principle mіzhnarodnih standartіv oblіku that zvіtnostі Je principle vіdkritostі (transparentnostі). Vіdpovіdno to standard aktіv Natsіonalny Bank of Ukraine vstanoviv order publіkatsіy komertsіynimi banks have zasobah masovoї Informácie zvіtnostі about his dіyalnіst that nadannya її to the NBU. Peredbachaєtsya poslіdovne rozshirennya warehouse danih scho oprilyudnyuyutsya banks that pіdvischennya їh dostovіrnostі.

For otrimannya bіlsh ґruntovnoї otsіnki fіnansovogo bank will not recommended proanalіzuvati tіlki balance that materіali zvіtnostі the bank, and the first to hold doslіdzhennya kon'yunkturi market analysis, otsіniti konkurentіv, zdіysniti analіz fіnansovogo will pozichalnikіv that іn. Krіm of mozhlivostі fіnansovogo analіzu shirshі, if the stench bazuyutsya on pobudovі rіznogo mind ekonomіko-randomness that ically mathematical models zv'yazku and takozh uzagalnyuyuchih characteristics of structures that dinamіki. Shcho stosuєtsya skin rozdіlu balance that zvіtu about fіnansovі result, the toil Buti rozrahovanі:

• vіdnosnі quantities SSMSC harakterizuyut chastku okremih articles in zagalnomu obsyazі groupies napryamіv scho analіzuєtsya;
• pokazniki dinamіki (absolute prirіst, tempo zrostannya, growth rates);
• pokazniki, SSMSC harakterizuyut vpliv zmіni sumi koshtіv for cutaneous directly on zagalnu zmіnu obsyagu groupies napryamіv scho analіzuyutsya; yak Institution characteristic іntensivnostі Change log mozhna vikoristovuvati іntegralnі pokazniki structural zrushen, zokrema quadratic koefіtsієnt absolutely structural zrushen that іndeks vіdmіnnostі.

Otsіnka fіnansovogo will bank on bazuєtsya analіzі dohodіv i vitrat s vikoristannyam such metodіv fіnansovogo analіzu:

a) Horizontal (hours) analіz - porіvnyannya skin directly dohodіv abo vitrat s poperednіm perіodom;

b) vertical (structural) analіz - viznachennya structuring okremih vidіv, group ABO i napryamіv dohodіv vitrat s viznachennyam vplivu skin chinnika to result in tsіlomu;

c) the trend analіz - porіvnyannya kozhnoї pozitsії dohodіv abo vitrat komertsіynogo bank s sukupnіstyu poperednіh perіodіv that viznachennya trend tobto osnovnoї tendentsії dinamіki obranogo pokaznika; analіz zdіysnyuєtsya on osnovі factuality danih for minulі prophets have zakordonnіy praktitsі vikoristovuєtsya perіod trivalіstyu not less then troh rokіv;

g) analіz vіdnosnih koefіtsієntіv - rozrahunok spіvvіdnoshennya mіzh okremimi pozitsіyami aktivіv, pasivіv, dohodіv that vitrat abo directly rіznih forms zvіtnostі s metoyu viznachennya vzaєmozv'yazkіv mіzh pokaznikami.

Dotsіlno vikoristovuvati for analіzu dohodіv i vitrat takі vіdnosnі pokazniki:

• koefіtsієnti rozpodіlu, viznachayut scho, yak Chastain od groupies absolutely pokaznikіv becoming one chi Inshyj absolutely pokaznik fіnansovogo will;
• koefіtsієnti korelyatsії, SSMSC viznachayut vіdnoshennya mіzh rіznimi on sutі absolutely pokaznikami fіnansovogo will abo їh lіnіynimi kombіnatsіyami scho toil rіznu ekonomіchnu znachimіst.

Sukupnіst such priyomіv analіzu daє zmogu zdіysniti kіlkіsne that yakіsne otsіnyuvannya dohodіv i vitrat bank.

Otzhe, values ​​analіzu dohodіv i vitrat komertsіynogo bank polyagaє in efektivnosti upravlіnnі yogo dohіdnіstyu, tobto in viyavlennі rezervіv zrostannya pributkovostі bankіvskoї dіyalnostі that formuvannі propozitsіy schodo vikoristannya viyavlenih rezervіv.