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Using the table data, you can perform a basic financial analysis of a commercial bank. To do this, transfer the data from the financial statements to the calculation tables, then click the "update" button and the indicators will be calculated automatically.

Please note: starting from 2016, the reporting of banks has changed. The new version of the service for analyzing the financial condition and results of the bank's activities is located here: .

1. Enter the original bank balance and income statement data in the light blue cells, replacing the numbers in the example.
2. Then scroll down the page, click the "refresh" button - all data will be recalculated. They will only have to be selected, copied and transferred to your document.

On this page, you can perform a basic analysis of the financial and property position of the bank and its financial results:

1. Horizontal analysis of asset dynamics
2. Vertical analysis of asset structure
3. Horizontal analysis of the dynamics of liabilities
4. Vertical analysis of the structure of liabilities
5. Horizontal analysis of the dynamics of sources of own funds
6. Vertical analysis of the structure of sources of own funds
7. Horizontal analysis of the dynamics of off-balance sheet liabilities
8. Vertical analysis of the structure of off-balance sheet liabilities
9. Horizontal analysis of the dynamics of financial results

The conclusions of the analysis are built on the basis of the identified problems: examples of problems identified in the analysis.

Examples of activities to address identified issues: examples of activities for WRCs.

You can draw conclusions on financial analysis yourself, or order them on any stock exchange for students.

To estimate the cost, you can leave a request on the exchange. If no one comes up - just delete the application and that's it.

Sincerely, Alexander Krylov. You can contact me using vk.com/aldex.

Before entering data, please read this article:

If the table does not fit, open it in a new window: analysis of the financial condition and results of the bank

The financial analysis:

• Using the table data, you can perform a basic financial analysis of a budgetary institution (organization). To do this, transfer the data from the financial statements to the calculation tables, then click the button ...
• This page contains a free automatic financial analysis table, similar to an Excel (xls) spreadsheet. Simply enter the original balance sheet and income statement data into…
• On this page you can conduct an express analysis of the financial and economic activities and the state of the enterprise. Just enter the initial data for three reporting dates and an automatic calculation will take place (if not, ...
• Financial stability is determined, firstly, with the help of coefficients, and secondly, with the help of a three-component indicator of financial stability.
• Structure of liabilities - the ratio of the shares of various types of liabilities and equity in the total liabilities of the enterprise. Liabilities are sources of own and ...
• When preparing diploma, term papers, master's and other academic papers on financial analysis, it is very often necessary to conduct an analysis, having data for three years only at the end ...
• This entry contains a unique free generator of financial accounting statements for three years. If you need a balance sheet and income statement for your job and…
• On this page, you can perform an analysis of the financial results of a commercial enterprise. It allows you to analyze the dynamics and…
• On the site site you can perform two tasks: Firstly, you can conduct a financial analysis online And secondly, below on this page all types of analysis are described that ...
• This record contains a simple online spreadsheet that allows you to evaluate the creditworthiness of an organization. The assessment of creditworthiness is carried out according to the methods of Nevolina E.V. and OAO Sberbank of Russia. Sincerely, Alexander…

The Bank's analytical work is carried out in the following areas:

• - analysis of the bank balance and other forms of reporting;
• - analysis of the state of accounting and reporting;
• - Analysis of the status of contracts, as well as founding documents.

It should be emphasized that the analytical work of the bank is carried out in several stages, differing from each other in the composition and labor intensity of the work, the array of processed information and the time it takes.

Analysis of the state of accounting and reporting is carried out in two directions: analytical and synthetic. Synthetic accounting contains generalized indicators of banking activity in monetary terms, and analytical accounting of the balance sheet and other forms of reporting details (explains) these indicators. Analytical accounting for balance accounts is conducted, as a rule, in personal accounts opened by types of recorded values ​​and funds with a division of the latter according to their purpose and owners, and loans issued - depending on their intended purpose.

The method of economic analysis is a comprehensive, organically interconnected study of the activities of a commercial bank using mathematical, statistical, accounting and other methods of information processing.

Identification and measurement of the relationship between the analyzed indicators provides a comprehensive, organically interconnected study of the work of a commercial bank.

Thus, the economic analysis of the activities of banks considers economic phenomena in interconnection and development, in the contradictory impact of positive and negative factors, in erasing the old and becoming new, more progressive, in the transition from quantity to quality, identifying contradictions in commercial activities and finding ways to overcome them.

The system of economic analysis of information about the bank's activities includes a statistical bank and a bank of mathematical models.

At present, more and more advanced statistical methods of analysis, such as: correlation and regression, cluster, dispersion, factorial, analytical alignment, moving averages for identifying trends, predicting the performance of banks, are increasingly being used.

Let us dwell in more detail on the application of traditional methods of analysis.

The grouping method makes it possible to study economic phenomena in their interconnection and interdependence, to identify the influence of individual factors on the indicator under study, to detect the manifestation of certain patterns inherent in the activities of banks. It is important to remember that the grouping should always be based on an economically justified classification of the phenomena and processes under study, as well as the causes and factors that cause them. The grouping method allows, by systematizing the data of the bank's balance sheet, to understand the essence of the analyzed phenomena and processes.

When analyzing the bank balance, first of all, grouping of accounts by asset and liability is used.

The comparison method is necessary to obtain a comprehensive picture of the bank's activities. It is important to constantly monitor changes in individual balance sheet items and calculated indicators, while certainly comparing their values. The comparison method allows you to determine the causes and impact of dynamic changes and deviations, for example, actual liquidity from the normative one, to identify reserves for increasing the profitability of banking operations and reducing operating costs.

Of interest for practical activities and bank management is not only intra-bank comparative analysis, but also a comparison of the main most important indicators of profitability, liquidity, reliability with data from other banks.

The coefficient method is used to identify a quantitative relationship between various items, sections or groups of balance sheet items. In parallel with it, grouping and comparison methods can be used. Using the method of coefficients, you can calculate the share of a certain article in the total volume of liabilities (assets) or in the corresponding section of the balance sheet. Active (passive) accounts can be compared both with opposite accounts in terms of liabilities (assets), and with similar accounts of balance sheets of previous periods, i.e. in dynamics.

Methods for visualizing the results of analysis, one of which is the tabulation method. When using this method, it is very important to determine the types and number of tables that will be drawn up based on the results of the study. In this case, the order in which these tables are designed is also of great importance.

Another method of visualizing the results obtained is the graphical method, which allows in the form of diagrams, distribution curves, etc. compare the final data of economic analysis.

The index method is a fairly common method in statistics. In the economic analysis of banking, it is mainly used to study the business activity of a commercial bank.

The method of system analysis is the most effective method of information analysis at the present stage. It allows you to solve complex management tasks based on the processing of entire data arrays, rather than individual information fragments.

The considered methods make it possible to single out the most significant factors influencing the result, to establish positive and negative aspects in the bank's activities, and to identify reserves for increasing its efficiency.

The most important indicators of the activity of a commercial bank are profit, income, expenses, profitability.

Accounting profit (loss) is the final financial result (profit or loss) revealed for the reporting period on the basis of accounting of all business operations of the organization and assessment of balance sheet items.

St. Petersburg Academy of Management and Economics

Faculty of Economics and Finance

Department of Finance and Credit

Specialty 080105.65 "Finance and Credit"

GRADUATE WORK

Analysis of the financial condition of the bank on the example of CJSC "Bank Russian Standard"

Performed by Shik Yu.O.

Student group №351/5

Scientific director

Zaitseva I.G.

St. Petersburg - 2012

INTRODUCTION

CHAPTER 1. THEORETICAL ASPECTS OF ANALYSIS OF THE FINANCIAL STATE OF A COMMERCIAL BANK

1 Characteristics of the main forms of financial reporting

1.2 Basic methods for analyzing the financial condition of a commercial bank

CHAPTER 2. ANALYSIS OF THE FINANCIAL STATE OF CJSC BANK RUSSIAN STANDARD

1 Organizational and economic characteristics of Russian Standard Bank CJSC

2 Analysis of the financial condition of Russian Standard Bank CJSC

CHAPTER 3. WAYS TO IMPROVE THE ACTIVITIES OF ZAO BANK RUSSIAN STANDARD

1 Proposals to improve the financial condition of Russian Standard Bank CJSC

2 Organization of risk management in Russian Standard Bank CJSC

CONCLUSION

REFERENCES

APPS

INTRODUCTION

Recent years have been a period of profound changes in banking, numerous innovations in the organization and forms of customer service, in bank management methods. Traditional banking activities have become more complex and acquired new features. At the same time, new types of financial transactions and services are emerging that had no analogues in banking practice before. At the same time, there is a significant increase in risks associated with banking activities, and for any bank it is important to anticipate and reduce them to a minimum level.

Relevance of the topic: Russian banks are forced to work in conditions of increased risks and more often than their foreign partners find themselves in crisis situations. First of all, this is due to an insufficient assessment of one's own financial position, attracted and placed funds, reliability and stability of the clients served. A bank (credit institution), like any organization, is created and operates for the sake of obtaining by its owners (shareholders, shareholders) the maximum profit on the capital invested in it. In a market economy, the possibility of attracting additional resources for banks is clearly determined by the degree of their financial stability. In this regard, the role and importance of the analysis of the financial condition of the bank increases significantly.

The domestic banking system has entered a new stage of development - the stage of crisis. Improving the quality of management on the basis of a comprehensive and in-depth analysis is becoming not only important, but also one of the few ways to get the domestic banking system out of the current situation.

Financial analysis in a commercial bank as a system for assessing the economic efficiency of its activities and a method for assessing the quality of its management is implemented in two main interrelated areas: the analysis of financial results and the analysis of the financial condition of the bank.

The analysis of the financial condition is a set of methods for studying the process of formation and use of the bank's monetary funds, as well as the sufficiency of funds necessary for organizing effective banking activities.

The banking system plays an extremely important role in the functioning of the state economy. This role increases even more in the conditions of development and formation of market relations. Figuratively, it can be called the "circulatory system" of the economic organism, through which mutual settlements and payments of enterprises, organizations, institutions and the population pass.

Banks are the main link in the credit system. They mobilize and convert temporarily free funds, savings and incomes of different segments of the population into operating capital, perform a variety of credit intermediary, investment, trust and other operations. Banks are institutions whose function is to lend to business entities and citizens by attracting free funds from enterprises, institutions, organizations, the population and other resources, cash and settlement services for the national economy, and currency and other banking operations.

The purpose of the thesis is to prove the need for an analysis of the financial condition of a commercial bank (on the example of a single bank), to present the currently available tools for assessing the financial condition according to the balance sheet.

To achieve the goals set, it is necessary to solve the following tasks:

· Describe the main forms of financial reporting

Consider the main methods of analyzing the financial condition of a commercial bank

· Give the organizational and economic characteristics of CJSC Bank Russian Standard

Evaluate the financial condition of Russian Standard Bank CJSC

· Develop ways to improve the Bank's activities.

The subject of the thesis research is the existing financial system in Russian banks, as well as ways to improve it.

The object of the study is CJSC Russian Standard Bank, which is one of the most successful participants in the Russian banking sector.

The first chapter of the thesis will describe the theoretical aspects of the analysis of the financial condition of a commercial bank.

In the second chapter, the characteristics of ZAO Russian Standard Bank will be given. Theoretical aspects of the Bank's financial activity will be studied. Calculation of indicators affecting the financial result.

The diploma work was carried out in the study of theoretical and practical developments of domestic and foreign economists, the study of banking innovations that are actively used in the Western market.

The work consists of an introduction, three chapters and a conclusion.

CHAPTER 1. THEORETICAL ASPECTS OF ANALYSIS OF THE FINANCIAL STATE OF A COMMERCIAL BANK

.1 Characteristics of the main forms of financial reporting

Ordinance of the Central Bank of the Russian Federation dated October 8, 2008 No. 2089-U “On the Procedure for Compiling Annual Reports by Credit Institutions” establishes the composition and procedure for compiling the annual report of a credit institution.

The annual report is prepared for the period beginning on January 1 of the reporting year and ending on December 31 of the reporting year (inclusive), as of January 1 of the year following the reporting year (hereinafter referred to as the new year). December 31 of the reporting year is referred to as the “reporting date”.

The annual report is prepared taking into account events after the reporting date, regardless of their positive or negative nature. The annual report is prepared in the currency of the Russian Federation - in rubles.

In the annual report, all assets and liabilities in foreign currency are reflected in rubles at the official exchange rate of the corresponding foreign currency against the ruble, set by the Bank of Russia on the reporting date. Assets and liabilities of credit institutions in precious metals are recorded in rubles at the discount price set by the Bank of Russia as of the reporting date.

The procedure and term for drawing up the annual report are approved in the accounting policy of the credit institution based on the procedure established in accordance with the constituent documents for submitting the annual report for approval by the general meeting of shareholders (participants) and taking into account the timing of the audit.

The annual report of a credit institution shall include:

Balance sheet (published form).

Profit and loss statement (published form).

Cash flow statement.

Report on the level of capital adequacy, the amount of reserves to cover doubtful loans and other assets.

Information about mandatory standards.

Auditor's report on the annual report, drawn up in accordance with the requirements of the Federal Law of December 2, 1990 No. 395-1 "On Banks and Banking Activities" and the Federal Law of December 30, 2008 No. 307-FZ "On Auditing Activities".

Explanatory note.

The basis for compiling the annual report is synthetic accounting registers (documents), including the balance sheet of a credit institution as of January 1 in the form of Appendix 9 to Regulation of the Bank of Russia dated March 26, 2007 No. 302-P, a turnover sheet on the accounts of a credit institution for the reporting year in the form Annex 8 to Regulation No. 302-P, income statement in the form of Annex 4 to Regulation No. 302-P and a summary statement of turnover for reflecting events after the reporting date in the form of Annex 14 to Regulation No. 302-P. Discrepancies between the corresponding indicators of the annual report and the data of registers (documents) of synthetic accounting for the reporting year, taking into account the turnover on the reflection of events after the reporting date, are not allowed.

An annual report is submitted by credit institutions to the territorial offices of the Bank of Russia, which supervise their activities.

The annual report is subject to publication in accordance with the regulation of the Bank of Russia on the procedure for the publication and presentation by credit institutions, parent credit institutions of banking (consolidated) groups of information about their activities.

To draw up an annual report, credit institutions carry out preparatory work at the end of the reporting year:

Carry out an inventory as of November 1 or December 1 of the reporting year of cash and valuables, fixed assets, intangible assets, inventories, settlements on claims and obligations on banking operations and transactions, on claims and obligations on futures transactions, settlements with debtors and creditors , as well as revisions of the cash desk as of January 1 of the new year (as of the reporting date);

Based on the results of the inventory, measures are taken to eliminate the identified discrepancies between the actual availability and accounting data. Surpluses and shortages must be reflected in the relevant accounting accounts in the reporting year so that the data of the annual report reflect the actual availability of property, claims and obligations of the credit institution;

Measures are being taken to settle obligations and claims on futures transactions accounted for in the accounts of section D of the Chart of Accounts in credit institutions of the Russian Federation, as well as receivables and payables listed on accounts 603 “Settlements with debtors and creditors” and 474 “Settlements for individual operations” in order to fully reflect the results of financial activities of credit institutions for the reporting year in the balance sheet. If there are carry-over balances for the new year on the accounts for accounting for receivables and payables, it is necessary to reconcile accounts receivable and payable with suppliers, contractors, buyers and counterparties, and issue it with bilateral acts.

They analyze capital investments in order to prevent accounting on account 607 “Investments in the construction (construction), creation (manufacturing) and acquisition of fixed assets and intangible assets” of fixed assets actually put into operation:

Accrue and reflect in accounting income and expenses relating to the period before January 1 of the new year;

Carry out by the chief accountant (deputy) reconciliation of balances on all balance and off-balance accounts of analytical and synthetic accounting, eliminate the identified discrepancies if they are found. Discrepancies between the data of analytical and synthetic accounting are not allowed;

Issue to customers - legal entities (including credit institutions) and individuals (if provided for by the terms of the bank account (deposit) agreement) extracts from settlement, current accounts, accounts for accounting for the deposit (deposit) as of January 1 of the new year, opened as in rubles, and in foreign currencies, as well as account statements for accounting for loan debt (including overdue), etc.;

From all clients - legal entities (including credit institutions), as well as individuals (if it is provided for by the terms of the bank account agreement) by January 31 of the new year, written confirmation of the balances on the accounts opened by him as of January 1 of the new year must be received;

By January 31 of the new year, all credit institutions (including non-resident banks) must receive written confirmation of the balances on correspondent accounts opened with them as of January 1 of the new year;

If, for any reason, credit institutions are not able to receive written confirmation of account balances within the period specified above, then the procedure for obtaining written confirmation of balances should be continued until they are received;

On the first working day of the new year, on the basis of statements received from structural divisions of the Bank of Russia, they reconcile balances on correspondent accounts (correspondent sub-accounts), savings accounts, accounts for accounting for required reserves (balance sheet) and settlements for required reserves (off-balance sheet), including accounts for accounting for unpaid fines, loans (for accounting for loans received from the Bank of Russia, including accounting for overdue loans, overdue interest, on off-balance accounts for accounting for collateral for Bank of Russia loans), accounts for accounting for deposits and other funds placed with the Bank Russia. Discrepancies between the amounts of balances on the indicated accounts in the balance sheets of credit institutions and structural subdivisions of the Bank of Russia are not allowed;

Necessary measures are taken to settle and minimize the amounts on the accounts until clarification. If there is a balance of funds on the accounts as of the reporting date, credit institutions indicate the reason and date of the occurrence of the amounts in the explanatory note;

Carry out activities to complete by January 1 of the new year unfinished settlements on transactions with customer funds conducted through structural divisions of the Bank of Russia and reflected on account 30223 “Customer funds for pending settlement operations when making settlements through divisions of the Bank of Russia”. For this purpose, amounts received on correspondent accounts (sub-accounts) on the basis of extracts and supporting settlement documents received from Bank of Russia structural subdivisions must be posted in full to the respective accounts or credited to the accounts until clarified, with reflection in accounting on the last working day of the reporting year. All settlement documents of clients, on the basis of which funds were debited from their accounts for transfer through structural divisions of the Bank of Russia, must be submitted by credit institutions to the structural divisions of the Bank of Russia on the last business day of the reporting year for payment or placement in file cabinets of settlement documents not paid on time from - for lack of funds on the correspondent account (sub-account) in accordance with the procedure established by the Bank of Russia (without violating the operating day and established customer service schedules). Credit institutions independently determine the procedure for providing settlement and cash services to customers on the first working day of the new year, which they notify customers about;

Calculate, clarify and reflect on the relevant balance sheet accounts of reserves for possible losses and reserves for future expenses;

They carry out reconciliations of mutual settlements between branches of a credit institution, between branches and the head office of a credit institution, ensure the identity of the amounts of balances on the corresponding accounts for accounting for settlements with branches.

The balance sheet (published form) is compiled in the manner determined by Bank of Russia Ordinance No. 2332-U dated November 12, 2009 “On the list, forms and procedure for compiling and submitting reporting forms of credit institutions to the Central Bank of the Russian Federation” (hereinafter - Ordinance No. 2332 -U).

Profit and loss statement (published form) is drawn up in the manner determined by Ordinance No. 2332-U. The cash flow statement is drawn up in the manner determined by Ordinance No. 2332-U. The report on the level of capital adequacy, the amount of reserves to cover doubtful loans and other assets is drawn up in the manner determined by Ordinance No. 2332-U. Information on mandatory standards is compiled in the manner determined by Directive No. 2332-U.

The explanatory note should contain essential information about the credit institution, its financial position, the comparability of data for the reporting and previous years, valuation methods and significant items of financial statements, including:

A list of the main operations of the credit institution that have the greatest impact on the change in the financial result, as well as information on various operations carried out by the credit institution in various geographical regions;

A brief review of significant changes that have taken place in the activities of the credit institution, as well as events that have had or may have an impact on the financial stability of the credit institution, its policy (strategy) for the reporting year;

A brief overview of the areas (degrees) of concentration of risks associated with various banking operations specific to this credit institution;

A list of significant changes made by the credit institution to its accounting policy that affect the comparability of individual performance indicators of the credit institution;

Brief information about the results of the inventory of balance sheet items;

Information about receivables and payables;

Information about overdue debts;

Principles and methods of evaluation and accounting of individual balance sheet items;

Description of the nature of the non-adjusting event after the reporting date that significantly affects the financial position, assets and liabilities of the credit institution and assessment of its consequences in monetary terms. If it is not possible to assess the consequences of an event after the reporting date in monetary terms, then the credit institution should indicate this. Materiality criteria are determined by the credit institution independently and are reflected in the accounting policy.

Such events may include, in particular:

Deciding on the reorganization of a credit institution or on the start of its implementation;

Acquisition or disposal of a subsidiary, dependent organization;

Deciding on the issue of shares and other securities;

Significant reduction in the market value of investments;

A major transaction related to the acquisition and disposal of fixed assets and financial assets;

A significant decrease in the value of fixed assets, if this took place after the reporting date and is not reflected in the revaluation of fixed assets at the reporting date;

Termination of a significant part of the main activity of the credit institution, if this could not be foreseen as of the reporting date;

Deciding on the payment of dividends;

Significant transactions with own ordinary shares;

Changes in the legislation of the Russian Federation on taxes and fees that come into force after the reporting date;

Acceptance of significant contractual or contingent obligations, for example, when issuing large guarantees;

Commencement of litigation arising solely from events occurring after the reporting date;

Fire, accident, natural disaster or other emergency, as a result of which a significant part of the credit institution's assets has been destroyed;

Unpredictable changes in foreign exchange rates and market quotations of financial assets after the reporting date;

Actions of public authorities.

In the explanatory note, a credit institution established as a joint-stock company discloses information (if applicable) on earnings (loss) per share, which reflects a possible decrease in the level of basic earnings (increase in loss) per share in the subsequent reporting period (hereinafter referred to as diluted earnings ( loss) per share). When determining the amount of diluted earnings (loss) per share, a credit institution may be guided by the Guidelines for Disclosing Information on Profit Per Share, approved by Order No. 29n of the Ministry of Finance of the Russian Federation dated March 21, 2000.

The explanatory note should report the facts of non-application of accounting rules in cases where they do not allow a reliable reflection of the property status and financial results of the credit institution, with appropriate justification. Otherwise, non-application of accounting rules is considered as an evasion from their implementation and is recognized as a violation of the legislation of the Russian Federation on accounting.

In the explanatory note, the credit institution announces changes in its accounting policy for the next reporting year, including the termination of its application of the fundamental assumption (principle) "going concern".

The balance sheet (published form), profit and loss statement (published form), cash flow statement, capital adequacy statement, the amount of reserves to cover doubtful loans and other assets, information on mandatory ratios, an explanatory note are signed by the head and the chief accountant of a credit institution and approved by the annual meeting of shareholders (participants).

1.2 Basic methods for analyzing the financial condition of a commercial bank

The concept of financial analysis has a rather broad interpretation and there is no consensus in economic theory about its essence.

In the theory of economic analysis, financial analysis is considered as an integral part of managerial and financial accounting. At the same time, management accounting is understood not only as accounting itself, but also planning, statistics, analysis of economic activity, which, in turn, includes financial analysis.

In financial management, financial analysis, together with planning, is an independent section of this scientific discipline, as well as a financial management tool used at all its stages and in all forms (when managing assets, sources of funds, capital, financial investments). In practical terms, financial analysis is an element of management, its integral part. At the same time, as noted by V.V. Kovalev, financial management of any object implies “an assessment of the production and financial directions of its activities in the context of the environment, the search and mobilization of sources of funds to ensure this activity and financial settlements with all counterparties that have an interest in this object (the state, owners, investors, creditors and etc.)".

An analysis of the activities of a commercial bank (hereinafter - CB), as an integral part of the management of its operations, includes:

determination of the values ​​of indicators characterizing the fulfillment of the standards established for a commercial bank by regulatory authorities;

analysis of performance indicators of capital management of a commercial bank, i.e. own funds;

carrying out calculations and analysis of indicators characterizing the cost of own and borrowed funds of a commercial bank;

analysis of indicators of active operations of the bank, taking into account the liquidity of funds invested in it, determination of the profitability of various active operations;

identification and analysis of factors affecting the financial condition and performance of a commercial bank.

Financial analysis is a method of accumulation, transformation and use of information of a financial nature, with the aim of:

Assess the current and prospective financial condition of the organization;

Assess the possible and appropriate pace of development of the organization from the standpoint of their financial support;

Identify available sources of funds and assess the possibility and expediency of their mobilization;

Predict the position of the organization in the market.

According to L.G. Batrakova, the analysis of a commercial bank is a system of special knowledge related to the study of the financial results of the bank, the identification of factors, trends and proportions of ongoing processes, the rationale for the directions of the bank's development.

Financial analysis in a commercial bank as a system for assessing the economic efficiency of its activities and a method for assessing the quality of its management is implemented in two interrelated areas: analysis of financial results and analysis of the financial condition of the bank.

Analysis of financial results allows you to determine and analyze the amount of income from the use of financial, labor, material and other resources, expenses for all types of resources, as well as the amount of profit of a credit institution and its distribution. It analyzes the information contained in the income statement of a credit institution.

The analysis of the financial condition is a set of methods for studying the process of formation and use of the bank's monetary funds, as well as the sufficiency of funds necessary for organizing effective banking activities.

An analysis of the financial condition is necessary for:

Identification of financial position;

Identification of changes in the financial condition in the spatio-temporal context;

Identification of the main factors that caused changes in the financial condition;

Forecast of major trends in financial condition.

The main functions of the financial analysis of a commercial bank (Fig. 1.2.1) are:

Objective assessment of the financial condition, financial results, efficiency and business activity of the object of analysis;

Identification of factors and causes of the achieved state and the results obtained;

Preparation of accepted management decisions;

Identification of reserves for improving the financial condition and financial results, increasing the efficiency of all activities.

Rice. 1.2.1 The main functions of the financial analysis of a commercial bank

The central function of the analysis that he performs is the search for reserves to improve the efficiency of activities based on the study of best practices and achievements of science and practice.

In our opinion, financial analysis, studying and characterizing the economic efficiency of the bank, is one of the independent management functions, i.e. the system for assessing the economic efficiency of the bank's activities allows you to implement the analysis as a management function, the basis of which is the analysis of the financial results and financial condition of the bank .

The tasks of financial analysis of a commercial bank (Fig. 1.2.2), according to V.V. Shcherbakov, include:

Evaluation of the effectiveness of management of own funds (capital) of the bank;

Determination of the influence of factors on the financial results and financial condition of the bank;

Evaluation of the effectiveness of the management of assets and liabilities of the bank;

Determining the values ​​of indicators characterizing the fulfillment by the bank of mandatory economic standards for its activities, including liquidity indicators;

Definition of other generalizing financial indicators.

Rice. 1.2.2 Tasks of financial analysis of a commercial bank

The essence of financial analysis is largely determined by its objects, which in a commercial bank reflect in their totality the content of the entire financial activity of a credit institution.

The main object of analysis in a commercial bank is all its commercial activities: cash flow, the state of the resource base, investments, financial results, liquidity and solvency.

The objects of financial analysis in a bank can also be indicators of financial results, performance and financial condition of the bank; performance indicators of the financial management system; efficiency of banking services, operations, technologies, financial security systems, etc.

Since financial analysis is important as an integral part of the bank's operations management process, the object of analysis is the bank's operations system, which can be classified as follows:

Operations related to the formation and placement of bank resources (asset and liability management);

Other operations not directly related to the formation and placement of bank resources (trust services, financial consultations, etc.).

L.G. Batrakova emphasizes that the subjects of analysis are commercial banks, bank counterparties, including the Bank of Russia (CBR), credit institutions, state tax services, audit firms, local and central authorities, real and potential customers and correspondents of the bank, other individuals and legal entities.

The plurality of subjects of analysis determines the presence of a large number of goals.

From the perspective of the bank itself, the goal of the analysis is to improve financial management while complying with the restrictions imposed by regulators and internal restrictions set by the management of a commercial bank.

The assessment of the financial condition of commercial banks, representing the interests of society, is carried out mainly by the Bank of Russia, which is a nationwide institution and must ensure that the interests of both citizens and investors, and the financial and credit system are observed.

From the point of view of observing the interests of society, a commercial bank should be guided in its activities by the principles of mutually beneficial partnerships, coordinate its policy with the interests of social development. Therefore, the institutions of the Bank of Russia, when checking the financial condition of a commercial bank, not only identify the degree of compliance with the established economic liquidity standards, deductions to centralized funds, etc. (which is the basis for the stability of the entire banking system), but also, as part of the regulation of banking activities, control compliance with special instructions and rules for the implementation of banking activities from the very beginning of the execution of operations.

The tax service, when conducting an audit and analysis of the reporting of a commercial bank, exercises financial control over the fulfillment by banks of obligations to the budget. Carrying out an audit (audit) of a commercial bank, the tax service pays attention to specific active and passive operations of the bank, accounting and reporting indicators of income, expenses and profits of the bank.

Audit services (external and internal), conducting an annual full audit of a commercial bank (or current control), check the accuracy of accounting data and reporting indicators, confirming or refuting the results of banks' activities.

Each of the market participants: the Bank of Russia, commercial banks, other credit and financial institutions, enterprises and organizations, audit firms, local and central authorities, individuals pursue their own goals in the analysis of banks. However, the general purpose of the analysis for all subjects is to determine the effectiveness of activities and the degree of reliability of a functioning bank.

The method of analyzing the financial condition of a commercial bank involves the use of a number of specific methods of analytical research.

The characteristic features of the method of analyzing the financial condition of a commercial bank are:

Definition of a system of indicators that comprehensively characterize the economic activity of organizations;

Establishing the subordination of indicators with the allocation of cumulative effective factors and factors (primary and secondary) that affect them;

Identification of the form of the relationship between factors;

The choice of techniques and methods for studying the relationship;

Quantitative measurement of the influence of factors on the aggregate indicator.

The set of techniques and methods that are used in the study of business processes constitutes a methodology for analyzing the financial condition of a commercial bank. That is, the methodology is a set of analytical methods and rules for the study of economic phenomena and processes of economic activity, subject to the achievement of the goal of analyzing the financial condition of a commercial bank.

Consider the main methods of analyzing the financial condition of a commercial bank.

grouping method. This method allows you to systematize the data of the balance sheet and other forms of reporting, make them more acceptable for analysis, highlight the analysis criteria, as well as the degree of detail of groupings based on second-order bank accounts, analytical off-balance sheet asset and liability accounts, depending on the goals of the analytical work. For example, for such an analysis, the following key performance indicators of a bank can be distinguished:

) Authorized fund (UF) - the total amount of issued and paid-in shares of the bank (shares, deposits), including the revaluation of its currency part.

) Own capital (K) - funds that are the property of the bank, free from obligations to its customers and creditors and serving as security for such obligations. Equal to the amount of the authorized fund, other funds, etc.

) Demand liabilities (OS) - the amount of the bank's liabilities, the maturity of which is either zero or unknown. They mainly include balances on settlement, budget, current, correspondent (loro) accounts of legal entities and individuals, and deposits of citizens.

) Total liabilities (CO) - the total amount of all liabilities of the bank. They consist of demand liabilities and term liabilities (deposits, deposits, interbank loans received, etc.).

Total Liabilities = Demand Liabilities + Term Liabilities

) Liquid assets (LA) - bank assets with a minimum period of "activation" as a means of payment. This is all the bank's funds in cash, on correspondent accounts with other banks, in the reserves of the Central Bank.

) Assets working (risk) (AR) - the amount of funds provided to someone or due from someone on certain conditions, implying the possibility of non-return for one reason or another. They include issued loans (loan debt), purchased securities, leasing, factoring, etc.

) Capital protection (PC) - the amount of investment in property and other material property of the bank (land, real estate, equipment, precious metals, etc.). The term "capital protection" emphasizes the role of this type of asset in an inflationary environment.

Method of coefficients. The method makes it possible to reveal a quantitative relationship between different groupings, i.e. determine the share of groups of accounts (individual accounts, articles) in the total volume of the asset (liability) or in the corresponding section.

Within this method, the following coefficients can be used.

1) Capital adequacy ratios.

This ratio shows how much the CB's investments in working assets (Ar) are protected by the CB's own capital (K), which will cover possible losses in case of non-return or return in an impaired form of one or another working asset.

K2 = K / CO

This ratio shows the ratio of capital (K) to total liabilities (CO), i.e. the scale of operations carried out by the CB.

K3 \u003d (K - UV) / K

This coefficient shows what part of the CB's own capital is formed at the expense of profit, i.e., due to the activities of the CB itself (UF - authorized capital).

K4 = ZK / K

This coefficient shows how much CB takes into account inflationary processes and what share of its assets it places in real estate, valuables, equipment (SC - protected capital).

) CB liquidity ratios.

K5 = LA / OV

The instant liquidity ratio shows how much the CB uses client money as its own credit resources (LA - liquid assets, OB - demand liabilities).

K6 = LA / CO

This coefficient shows what part of the total liabilities of the CB can be returned at the first request of customers.

K7 = LA / A

This ratio shows the share of liquid assets in the total amount of assets (A) and characterizes the scale of risks assumed by the bank.

) CB profitability ratios.

K8 \u003d Pr / CO

This coefficient characterizes the efficiency of the bank's use of attracted resources (Pr - CB profit).

K9 = Pr / Ar

This ratio characterizes the efficiency of CB operations.

K10 = Pr / K

This ratio shows the efficiency of equity capital use.

K11 = Pr / A

This ratio shows the amount of profit in relation to the balance sheet or the efficiency of the use of all resources.

K12 = Pr / UV

This ratio shows the efficiency of the bank, i.e., the ability to increase its capital through profits, and not through additional share issues.

Asset quality and liability quality ratios are also used.

CAMEL methodology (used in the US banking system). The abbreviation CAMEL is a combination of the initial letters of the analyzed components. It is deciphered as follows: - capital adequacy, or capital adequacy. The system determines how much bank capital can be used to protect its creditors (depositors) and whether its value is sufficient; - asset quality, or asset quality. The system evaluates the degree of recovery of assets, concentrating on the financial impact of problem loans; - management, or the quality of management. The system determines the quality of banking management based on the evaluation of performance, compliance with laws and regulations, the adopted control system; - earnings, or profitability (profitability). The system evaluates the efficiency of the bank and determines whether there is enough profit for the future development of the bank; - liquidity, or liquidity. The system determines whether the bank is sufficiently liquid in terms of timely fulfillment of its obligations.

Most of the indicators on the basis of which the assessments of the American rating system are based are determined in absentia, on the basis of documents received by banking supervision agencies. However, if necessary, on-site supervisory checks are provided to clarify the details of interest. Therefore, the CAMEL method cannot be fully called remote.

At the first stage of the analysis, the attention of bank controllers is focused on capital as a fundamental indicator of the bank's reliability. A bank with significant capital can survive severe losses while remaining solvent and preventing depositors from losing their money.

Next, the asset quality is assessed, which is carried out on site during the bank inspection process. All assets are divided into non-standard, doubtful and losses. An overall weighted classification is then determined, containing 20% ​​non-standard, 50% doubtful and 100% assets classified as losses. The ratio of the overall weighted classification to the total capital is the main indicator that determines the quality of assets.

At the third stage, the bank's income becomes the object of attention of supervisory authorities. Incomes are evaluated based on their level (quantity) and structure (quality). From the standpoint of the quantitative aspect, income is assessed through the analysis of the profitability of bank assets (determined by dividing net income by the average value of total assets) for three years within the respective group of banks. The use of data for three years makes it possible to eliminate the distorting effect of short-term market fluctuations in bank income. When analyzing income, the following classification of banks by total assets is used: less than $50 million; 50-100 million dollars; 100-300 million dollars; 1-5 billion dollars; more than 5 billion dollars. A five-point rating system is used in assessing income.

After that, the liquidity of the bank's balance sheet is analyzed. The latter is assessed on the basis of the bank's ability to meet its obligations in a timely manner and the readiness to satisfy the needs for credit from the customers it serves. Liquidity analysis, as well as profitability analysis, will differ from bank to bank depending on the size, content and scale of banking operations. There is no single formula for assessing the liquidity of various banks. The liquidity of an individual bank is assessed from 1 to 5, taking into account the volatility of deposits, the degree of dependence on credit resources that are sensitive to changes in interest rates, the availability of liquid assets, the availability of money markets, the effectiveness of asset and liability management, the content, size and expected use of loan obligations at a future date .

And finally, at the last stage, the quality of management is analyzed. It is evaluated from the standpoint of the effectiveness of the management of the bank's activities. A wide range of objective and subjective factors are taken into account. Along with such factors as capital adequacy, asset quality and profitability, the performance of the administration is also evaluated according to such parameters as professional competence, ability to lead and manage work, compliance with banking rules, ability to plan and respond to changing circumstances, etc. . Scaling is carried out on the basis of the same five-point rating system.

Once the bank supervisor has assessed all five components of the CAMEL system, it becomes possible to determine the bank's overall rating, which is called the composite rating. For this purpose, the scores of the five indicators are added together and divided by five. The composite rating gives the bank supervisor a clear indication of whether the bank as a whole is "good", "satisfactory", "sufficient", "critical", or "unsatisfactory".

Consider the main disadvantages and advantages of the above methods (table 1.2.1).

Table 1.2.1

Disadvantages and advantages of commercial bank financial analysis methods

An analysis of the table suggests that in the future the development of financial analysis methods for banks will be based on the application of methods based on the merits of traditional methods with their possible combination.

The development of new and/or improvement of old methods for analyzing the financial condition of banks requires, first of all, an adequate technical and information base. At present, in the context of the rapid development of high computer technologies by domestic banks, the availability of modern analytical software products is one of the main competitive advantages. Systems for analyzing banking activity, which allow building an adequate picture of the state of both the banking industry as a whole and individual credit institutions on the basis of complete and correct initial information, are of great importance for the Russian banking system.

Thus, summing up the results of the first chapter of the study, it should be noted that the analysis of the financial condition of a commercial bank is a system of special knowledge related to the study of the financial results of the bank, identifying factors, trends and proportions of ongoing processes, justifying the directions of the bank's development.

The essence of the analysis of the financial condition of a commercial bank is expressed through its functions, which include: an objective assessment of the financial condition, financial results, efficiency and business activity of the object of analysis; identification of factors and causes of the achieved state and the results obtained; preparation of accepted management decisions; identification of reserves for improving the financial condition and financial results, increasing the efficiency of all activities.

The tasks of analyzing the financial condition of a commercial bank are: assessing the effectiveness of managing the bank's own funds (capital); determination of the influence of factors on the financial results and financial condition of the bank; assessment of the effectiveness of the management of assets and liabilities of the bank; determination of the values ​​of indicators characterizing the fulfillment by the bank of mandatory economic standards for its activities, including liquidity indicators; determination of other generalizing financial indicators.

The analysis of a commercial bank should be based on certain principles (statehood, science, consistency, etc.), and since these principles are interrelated and interdependent, it is necessary to ensure their comprehensive use during the analysis.

Particular attention should be paid to the organization of information support for the analysis, that is, in the analysis it is necessary to use information that meets a number of requirements: the analyticity of information, its reliability, efficiency, comparability, rationality, etc.

CHAPTER 2. ANALYSIS OF THE FINANCIAL STATE OF CJSC BANK RUSSIAN STANDARD

.1 Organizational and economic characteristics of Russian Standard Bank CJSC

Russian Standard Bank CJSC was founded in 1999. The main shareholder of the Bank is the holding company ZAO Russian Standard Company.

Today ZAO Russian Standard Bank is one of the largest national financial institutions of federal significance.

Russian Standard Bank CJSC is a leading private bank in the retail lending market:

· credit programs in more than 1200 settlements of the country;

· more than 23 million private clients;

· more than 25 million bank cards;

· about 30 billion dollars of issued loans;

· more than 2500 ATMs and 400 branches and operational offices;

· exclusive rights to issue and service cards of the American Express ® payment system on the territory of the Russian Federation;

· 24 hours a day, 7 days a week, 365 days a year.

Russian Standard Bank CJSC adheres to the highest standards of corporate governance and corporate ethics. The management of Russian Standard Bank CJSC follows international principles of management and business transparency.

The management structure of Russian Standard Bank CJSC, policy and business processes are built in such a way as to ensure the efficiency and transparency of decision-making and the implementation of business processes.

The key to success is a team of highly professional managers with extensive experience in the Russian financial system. Employees of Russian Standard Bank CJSC are aimed at providing the most open access to financial services and the best level of service.

Russian Standard Bank CJSC is one of the largest national financial institutions of federal significance. The Bank implements credit programs for the population in more than 1200 settlements of the country. Since 2006 Russian Standard Bank CJSC has been carrying out banking operations in Ukraine. The number of Russian Standard Bank CJSC customers has exceeded 23 million people, the total amount of loans granted to the population has exceeded 30 billion dollars. Russian Standard Bank CJSC has issued more than 25 million bank cards for its customers, and since 2005 it has been exclusively issuing and servicing cards of the American Express ® payment system in Russia. The number of trading partners of Russian Standard Bank CJSC exceeds 35,000 organizations.

Russian Standard Bank CJSC continues to develop and qualitatively transform the regional structure of its divisions. In 2009, branches of the Bank were opened in Rostov-on-Don, Yekaterinburg, Kazan, Ufa, Omsk, Samara, Voronezh. Changing the structure of representative offices to a branch office allowed expanding the range of services provided and the geography of business. As part of the development of the branch structure in the regions, it is planned to open operational offices that provide the population with the opportunity to receive qualified advice, purchase banking products and services. In 2009 Russian Standard Bank CJSC opened 69 new branches. The total number of branches of Russian Standard Bank CJSC in Moscow has reached 21. Currently, the regional customer service network of Russian Standard Bank consists of more than 400 branches, offices and representative offices. The network of ATMs of Russian Standard Bank CJSC includes about 2,100 receiving ATMs and about 400 cash dispensers.

Russian Standard Bank CJSC carries out its activities on the basis of the general license of the Central Bank of the Russian Federation No. 2289 dated July 19, 2001.

In 2010, the Bank significantly developed the computing power and functionality of the system, expanding its presence in new transactional types of business.

The existing IT platform was equipped with new models of servers, which made it possible not only to effectively manage existing types of businesses, maintaining the industry's leading position in terms of business process automation, but also to speed up data processing and make customer service faster. The functionality of the IT platform has been significantly expanded in the area of ​​business development with Virtual Prepaid and Gift Cards, which, in turn, has expanded the execution of customer transactions via the Internet and via their mobile phone. In 2010, the Bank's infrastructure was increased through partnership with large payment service companies, new representative offices, cash points, ATMs, receiving ATMs, POS terminals were connected.

A significant step in the development of IT technologies was the receipt by the Bank of the PCI DSS certificate, which is an assessment of the quality standard of the Bank's systems at the world level. All work performed allows maintaining a high level of automation of the Bank's business processes, processing an ever-increasing number of operations, uninterruptedly performing these operations with a high degree of reliability. The growth of information systems corresponds to the development of the Bank's business, and the performance results confirm the correctness of the chosen technological solutions.

.2 Analysis of the financial position of Russian Standard Bank CJSC

Let's consider the dynamics of the assets of the commercial bank ZAO Russian Standard Bank for the analyzed period: 2009-2011 (table 2.2.1).

Table 2.2.1

Dynamics of assets of the bank CJSC Russian Standard Bank for 2009-2011, thousand rubles

Analysis of table 2.2.1 allows us to draw the following conclusions:

) in 2010, compared to 2009, there is an increase in the bank's assets in the amount of 7,213,353 thousand rubles. (growth rate 216.67%). At the same time, there is an increase in all types of bank assets, except for the funds of credit institutions in the Central Bank of the Russian Federation. In absolute terms, net loans and cash increased the most, in relative terms - funds in credit institutions and other assets. Compared to 2008, net investments in available-for-sale securities appear in the asset structure;

) in 2011, compared to 2010, there is also an increase in the bank's assets in the amount of 18,541,284 thousand rubles. (growth rate 238.41%). At the same time, there is also an increase in all types of bank assets: in absolute terms, net debt and fixed assets, intangible assets and inventories increased the most, in relative terms - fixed assets, intangible assets, inventories and net investments in securities available for sale. Compared to 2010, net investments in trading securities and net investments in investment securities held to maturity appear in the asset structure;

) the growth of the bank's assets over the entire analyzed period indicates the expansion of the scope of the bank's activities.

Table 2.2.2

The structure of the assets of the commercial bank ZAO Russian Standard Bank for 2009-2011, %.

Analysis of table 2.2.2 shows that:

) in 2009, the structure of the bank's assets is dominated by net debt and funds of credit institutions in the Central Bank of the Russian Federation;

) in 2010, as compared to 2009, the net loan debt also dominates in the structure of assets, while its share grows by another 4.98%, but the share of funds of credit institutions in the Central Bank of the Russian Federation decreases, which, along with cash and funds in credit institutions in the structure of the bank's assets they have shares of the same order;

) in 2011 compared to 2010, the net loan debt also dominates in the structure of assets, the share of fixed assets, intangible assets and inventories increases significantly, the remaining shares of types of assets did not change significantly.

We will divide the analysis of the liabilities of a commercial bank ZAO Russian Standard Bank into an analysis of the capital and liabilities of the bank.

Consider the dynamics of capital for the analyzed period (table 2.2.3).

Table 2.2.3

Dynamics of the bank's capital ZAO Russian Standard Bank for 2009-2011, thousand rubles

Analysis of table 2.2.3 allows us to draw the following conclusions:

) in 2010, compared with 2009, there is an increase in the sources of the bank's own funds in the amount of 589,872 thousand rubles. (growth rate 157.02%). At the same time, there is an increase in all types of the bank's own funds, with the exception of profit for distribution for the reporting period. In absolute terms, the funds of shareholders increased the most, in relative terms - funds and unused profits of previous years at the disposal of the credit institution;

) in 2011, compared with 2010, there is also an increase in the sources of the bank's own funds in the amount of 3,399,111 thousand rubles. (growth rate 309.26%). At the same time, there is an increase in all types of the bank's own funds: in absolute terms, the revaluation of fixed assets and shareholders' funds increased the most, in relative terms - profit for distribution over the reporting period. Compared to 2010, such types of sources as share premium and revaluation of fixed assets appear in the organization's capital structure.

Table 2.2.4

The capital structure of the commercial bank ZAO Russian Standard Bank for 2009-2011, %.

Analysis of table 2.2.4 shows that:

) in 2009 and 2010, the bank's capital structure is dominated by shareholders' funds;

) in 2011, compared to 2010, the share of such a source of own funds as the revaluation of fixed assets significantly increased in the structure of assets, while the share of shareholders' funds decreased significantly.

Let's consider the dynamics of liabilities for the analyzed period (table 2.2.5).

Table 2.2.5

Dynamics of Bank Liabilities of Russian Standard Bank CJSC for 2009-2011, thousand rubles

Analysis of table 2.2.5 allows us to draw the following conclusions:

) in 2010, compared to 2009, there is an increase in the bank's liabilities in the amount of 6,623,481 thousand rubles. (growth rate 228.66%). At the same time, there is an increase in all types of liabilities: in absolute terms, the funds of clients (non-credit organizations) have grown the most, in relative terms - other liabilities;

) in 2011, compared to 2010, there is also an increase in the bank's liabilities in the amount of 6,623,481 thousand rubles. (growth rate 228.66%). At the same time, there is also an increase in all types of liabilities of the bank: in absolute terms, the funds of customers (non-credit institutions) increased the most, in relative terms - the funds of credit institutions.

Table 2.2.6

Structure of liabilities of a commercial bank CJSC Russian Standard Bank for 2009-2011, %

Analysis of table 2.2.6 shows that:

) for the analyzed period in the structure of the bank's liabilities, funds of customers (non-credit organizations) significantly prevail, followed by issued debt obligations; other types of obligations occupy insignificant shares;

) for the analyzed period, the structure of the bank's liabilities changes insignificantly.

The liquidity of a commercial bank should be understood as the bank's ability to provide timely financing of its needs at minimal cost. The liquidity of the bank is determined by the balance of assets and liabilities, the degree of compliance of the terms of the placed assets and the liabilities attracted by the bank, and also implies the ability to sell liquid assets and acquire funds through various financial instruments in the shortest possible time and with the least losses.

The most common instruments for measuring liquidity are the term structure of assets and liabilities, as well as various coefficients characterizing the sufficiency of the volume of highly liquid assets: instant, current, long-term and general liquidity ratios, the procedure for determining which and their standard value are regulated by the Instruction of the Central Bank of the Russian Federation dated No. 110-I " About obligatory standards of banks”:

1) The instant liquidity ratio (N 2) is the ratio of the amount of the bank's highly liquid assets to the amount of the bank's liabilities on demand accounts and is determined by the formula:

H 2 \u003d LA M × 100% / OV M,

where LA M - highly liquid assets, i.e. financial assets that must be received within the next calendar day and (or) can be immediately claimed or sold by the bank;

OV M - obligations (liabilities) on demand, for which the depositor and (or) the creditor may submit a claim for their immediate repayment.

) The current liquidity ratio (N 3) is the ratio of the amount of the bank's liquid assets to the amount of the bank's liabilities on demand and for up to 30 days:

H 3 \u003d LA T × 100% / RH T,

where LA T - liquid assets, i.e. financial assets that must be received by the bank and (or) can be claimed within the next 30 calendar days and (or) if necessary, sold by the bank within the next 30 calendar days;

OVT - obligations (liabilities) on demand, for which the depositor and (or) the creditor may submit a claim for immediate repayment, and the bank's obligations to creditors (depositors) with a maturity within the next 30 calendar days.

) The long-term liquidity ratio (N 4) is the ratio of all debt to the bank over a year to the bank's capital, as well as the bank's liabilities on deposit accounts, loans received and other long-term liabilities for a period of over a year and is calculated by the formula

H 4 \u003d K RD × 100% / (K + OD),

where C RD - credit claims with a remaining term to the maturity date of more than 365 or 366 calendar days, as well as prolonged loans, for which, taking into account the newly established repayment terms, the remaining term to maturity exceeds 365 or 366 calendar days;

K - equity capital of the bank;

ML - obligations (liabilities) of the bank on loans and deposits received by the bank, as well as on debt obligations circulating on the market with a remaining maturity of more than 365 or 366 calendar days.

Let's calculate these indicators for the analyzed bank ZAO Russian Standard Bank.

To do this, consider the grouping of assets and liabilities of the bank for 2009-2011 (table 2.2.7).

Table 2.2.7

Grouping of assets and liabilities of the bank ZAO Russian Standard Bank for 2009-2011, thousand rubles.

Based on the table, we calculate the liquidity ratios.

) Instant liquidity ratio (Н 2):

H 2 2008 = 294836 × 100% / 2092545 = 14.09%;

H 2 2009 = 873229 × 100% / 5931358 = 14.72%;

H 2 2010 = 3371289 × 100% / 15969398 = 21.11%.

) Current liquidity ratio (Н 3):

H 3 2008 = 5526368 × 100% / 5072428 = 108.95%;

H 3 2009 = 11659898 × ​​100% / 11535784 = 101.08%;

H 3 2010 = 24077959 × 100% / 26465386 = 90.98%.

) Long-term liquidity ratio (Н 4):

H 4 2008 = 361281 × 100% / (75580 + 1034477) = 32.55%;

H 4 2009 \u003d 862711 × 100% / (235705 + 1624349) \u003d 46.38%;

H 4 2010 = 4487874 × 100% / (448276 + 5023460) = 82.02%.

Consider the dynamics of these indicators (table 2.2.8)

Table 2.2.8

Dynamics of liquidity ratios of the bank ZAO Russian Standard Bank for 2009-2011, %

Analysis of table 2.2.8 allows us to draw the following conclusions:

) The economic meaning of instant liquidity is that for every 10 rubles in demand accounts, commercial banks must keep at least 1.5 rubles in reserve. By increasing the value of this indicator, the Central Bank reduces the possibility of creating new money on passive accounts, and by decreasing it, it expands the issuing capabilities of banks.

Comparison of the calculated indicators with the minimum allowable value of the H 2 ratio (15%) allows us to conclude that at the beginning of the analyzed period, the bank did not have a sufficient level of instant liquidity. However, in dynamics there was an increase in this indicator (Figure 2.2.1).

Rice. 2.2.1 Dynamics of the instant liquidity ratio of the bank ZAO Russian Standard Bank for 2009-2011

) The calculation of the current liquidity ratio allows you to regulate the active and passive operations of banks in order to maintain the required level of liquidity in their balance sheet. The actual values ​​of the estimated indicator can be used in the analytical work of the institutions of the banking system. Comparison of the calculated indicators of current liquidity norms with the minimum allowable value of the norm (50%) allows us to conclude that the bank's current liquidity is sufficient. However, in dynamics there is a decrease in this indicator (Figure 2.2.2).

Rice. 2.2.2 Dynamics of the current liquidity ratio of the bank ZAO Russian Standard Bank for 2009-2011

Comparison of the calculated indicators of long-term liquidity norms with the maximum allowable value of the norm H 4 (120%) allows us to conclude that the bank's long-term liquidity is sufficient. At the same time, this indicator increases in dynamics (Figure 2.2.3).

Rice. 2.2.3 Dynamics of the long-term liquidity ratio of the bank ZAO Russian Standard Bank for 2009-2011

A general analysis of the calculated liquidity ratios allows us to conclude that the risk of liquidity loss by the bank is minimal.

It should be noted that liquidity requirements come into conflict with the objective function of maximizing income per unit of assets. The higher the liquidity of the assets held in the bank's portfolio, the lower the risk associated with them, but the correspondingly lower the interest rate paid on them. The art of bank management is to ensure the highest rate of return on capital invested in assets, while not going beyond the accepted liquidity standards.

Ways to ensure the required level of liquidity are:

withdrawal or conversion of credits;

· sale of a part of a portfolio of loans and investments;

· distribution of assets and liabilities by compiling a table of all liability accounts in order to identify what part of each type of liability should be placed in liquid asset items to maintain certain liquidity ratios;

· expanding the scale of passive operations to attract funds from clients;

· issuance of negotiable certificates of deposit, bonds, etc.;

· obtaining loans from the Central Bank, etc.

We will analyze the riskiness of the bank's activities for three types of risk: credit, interest and currency.

Credit risk - the probability of losses arising from an unfavorable change in the structure of the bank's cash flows as a result of non-performance (or inaccurate performance) by customers, counterparties or issuers of their obligations to the bank or obligations under transactions guaranteed by the bank. This category includes risks associated both with the implementation of direct lending to borrowers and the provision of credit-related services to them, as well as risks associated with violations of the terms of settlements for transactions concluded by the bank on the open market.

We will assess the credit risk of a commercial bank CJSC Russian Standard Bank using an expert method. To do this, consider and evaluate the following groups of credit risk factors:

Factors that increase credit risk include:

1) a significant amount of amounts issued to a narrow circle of borrowers or industries, i.e. concentration of the bank's lending activities in any area (industry) that is sensitive to changes in the economy;

2) a large proportion of loans and other banking contracts attributable to clients experiencing certain financial difficulties;

) the concentration of the bank's activities in little-studied, new, non-traditional areas;

) introduction of frequent or significant changes in the bank's policy on granting loans, forming a portfolio of securities;

) the proportion of new and recently attracted clients about whom the bank does not have sufficient information;

) liberal credit policy (granting loans without the necessary information and analysis of the client's financial situation);

) inability to obtain appropriate collateral for a loan or acceptance as collateral of values ​​that are difficult to sell on the market or subject to rapid depreciation;

) significant amounts issued to borrowers related to each other;

) unstable economic and political situation;

Unlikely;

Unlikely;

Probable;

Very likely;

Almost possible.

Also, for each group of factors, experts assign their own weight (w i), which reflects the share of the influence of the factor in the total risk. In this case, the sum of the weights is equal to 1.

The amount of credit risk (R) for each expert is determined by the following formula:

R = Σ (B i × w i).

Let's consider expert estimates of scores and weights of factors, as well as the amount of credit risk for each of the experts (tables 2.2.9 - 2.2.13).

Table 2.2.9

Assessment of credit risk factors (expert 1)

Table 2.2.10

Assessment of credit risk factors (expert 2)

Table 2.2.11

Assessment of credit risk factors (expert 3)

Table 2.2.12

Assessment of credit risk factors (expert 4)

Table 2.2.13

Assessment of credit risk factors (expert 5)

Rav = (2.56 + 2.46 + 2.47 + 2.61 + 2.31) / 5 = 2.48.

The closer R media is to 1, the lower the risk, the closer to 5, the higher. When assessing the magnitude of the risk, the following scale of risk zones can be used (Figure 2.2.4).

Rice. 2.2.4 Scale of risk areas

Thus, the average risk value, found by us by the method of expert assessments, allows us to conclude that the level of credit risk of the analyzed bank is in the zone of acceptable risk.

Another type of risk, which should be given attention in the process of managing bank risks, is interest rate. Increased fluctuations in market interest rates and exchange rates, as well as the deregulation of the interest rate on deposits, have led to the fact that interest rate risk management has become one of the key tasks of the bank's financial management and is considered today as an element of the asset and liability management concept of a financial intermediary.

Interest rate risk management includes the management of both assets and liabilities of the bank. The peculiarity of this management is that it is limited, firstly, by liquidity requirements and credit risk of the bank's asset portfolio and, secondly, by price competition from other banks. Liability management is difficult due to the limited choice and size of debt instruments that a bank can successfully place among its depositors and other creditors at any given time, and due to price competition from other banks and non-bank lending institutions for available funds.

To assess the interest rate risk, we use the statistical method of risk assessment based on the calculation of variation indicators. To do this, we calculate the variation indicators for several indicators:

) the refinancing rate of the Central Bank of Russia;

) the average rate of competing banks on loans to non-financial organizations;

) the average rate of competing banks on household deposits without demand deposits.

To calculate the variation indicators for the refinancing rate of the Central Bank of Russia, we will compile Table 2.2.14.

Table 2.2.14

Calculation of variation indicators at the refinancing rate of the Central Bank of the Russian Federation

The average value of the refinancing rate of the Central Bank of Russia is determined by the arithmetic mean simple formula:

x media 1 = Σx i / n = 110.5/7 = 15.8%.

Since the value of the coefficient of variation is less than 40%, then the value of the average value for the refinancing rate of the Central Bank of Russia is reliable, which means that this type of interest rate risk - the risk of bank losses due to changes in the refinancing rate of the Central Bank of Russia - is not large.

To calculate the variation indicators for the rate of competitor banks on loans to non-financial organizations, we will compile Table 2.2.15.

Table 2.2.15

Calculation of variation indicators at the rate of competitor banks on loans to non-financial organizations for 2011

The average value at the rate of competitor banks for loans to non-financial organizations is:

x environments 2 = 122.1/12 = 10.2%.

To determine the spread relative to the average value, we use the formula to find the standard deviation:

To assess the measure of reliability of the arithmetic mean value of the rate on loans, the coefficient of variation is calculated using the formula:

Since the value of the coefficient of variation at the rate of competitor banks for loans to non-financial organizations is less than 40%, then the value of the average value for the rate of competitor banks for loans to non-financial organizations is reliable, which means that this type of interest rate risk is the risk of bank losses due to changes in the rate of banks-competitors for loans non-financial organizations (distracting some customers to competitors) - not great.

To calculate the indicators of variation at the rate of competitor banks on loans to the population, we will compile Table 2.2.16.

Table 2.2.16

Calculation of variation indicators at the rate of banks-competitors on loans to the population for 2011

The average value at the rate of banks-competitors for loans to the population is equal to:

We calculate the coefficient of variation:

Since the value of the coefficient of variation at the rate of banks-competitors on loans to the population is less than 40%, this means that this type of interest rate risk - the risk of bank losses due to changes in the rate of banks-competitors on loans to households (diverging some customers to competitors) - is not large.

Similarly, we will evaluate the currency risk, which is the risk of losing the organization's funds due to changes in exchange rates. Thus, we need to analyze the indicators of the US dollar exchange rate variation (Table 2.2.17).

It should be noted that the course is based on forecast data, which are included in the formation of the budget of the Russian Federation.

Table 2.2.17

Calculation of indicators of variation of the US dollar exchange rate

The average value of the US dollar is equal to:

x Wednesdays 4 \u003d 211.8 / 7 \u003d 30.3 rubles.

Let's find the standard deviation:

rub.

Let's define the coefficient of variation:

Since the value of the coefficient of variation is more than 40%, which means that the currency risk - the risk of losing the organization's funds due to changes in exchange rates - is significant for the bank.

Thus, the assessment of the interest rate and currency risk of a commercial bank based on statistical methods allows us to draw the following conclusions:

) the risk of bank losses due to changes in the refinancing rate of the Central Bank of Russia is not large;

) the risk of bank losses due to changes in the rate of competitor banks on loans to non-financial organizations (diverging some customers to competitors) is not large;

) the risk of bank losses due to changes in the rate of banks-competitors on loans to the population (distraction of some customers to competitors) is not large;

) currency risk - the risk of losing the organization's funds due to changes in exchange rates - is significant for the bank.

Table 2.2.18

Dynamics of income of the bank CJSC "Bank Russian Standard" for 2009-2011, thousand rubles.

The method of analyzing the financial condition of a bank is a comprehensive, organically interconnected study of the activities of a commercial bank using mathematical, statistical, accounting and other methods of information processing. The characteristic features of the method of analyzing the financial condition are:

• - use of a system of indicators that comprehensively characterize the activities of the bank;
• - study of the factors and causes of changes in these indicators;
• - identification and measurement of the relationship between them.

In the analysis, as a rule, a system of indicators is used, which is formed in the process of operational accounting and control. Some of the missing indicators are calculated during the study. Through the analysis, the most significant factor indicators that affect the change in the results of the bank's activities are established.

Identification and measurement of the relationship between the analyzed indicators provides a comprehensive, organically interconnected study of the work of a commercial bank.

The grouping method makes it possible to study economic phenomena in their interconnection and interdependence, to identify the influence of individual factors on the indicator under study, to detect the manifestation of certain patterns inherent in the activities of banks. It is important to remember that the grouping should always be based on a reasonable classification of the phenomena and processes under study, as well as the causes and factors that cause them.

When analyzing the bank balance, first of all, grouping of accounts by asset and liability is used.

Depending on the goals of the analysis, the asset and liability items are grouped according to a number of characteristics. Liabilities are grouped according to the form of ownership, while the following features are used: cost, degree of demand, contractors, terms, types of operations, guarantees of use, types of sources. The asset is grouped according to the organizational and legal form of formation, form of ownership, sectors of the economy and type of activity. Each of these groups can be further divided by profitability, liquidity, counterparties, terms, types of operations, the degree of risk of a possible loss of part of the value of assets, forms of investment.

When grouping the balance sheet items by the subjects of the transaction, both by asset and by liability, they distinguish: interbank operations, intrabank operations, operations with clients, operations with other counterparties.

In the course of the analysis, the most important groupings of the balance sheet accounts are used in terms of the allocation of the bank's own and borrowed resources, long-term and short-term credit investments, the terms of active-passive operations, types of income and expenses, etc. The assets of the balance sheet can be grouped according to the degree of liquidity, level of profitability, degree of risk, etc.

It is important to remember that the criteria, the degree of detail, as well as other features of the grouping of asset and liability items are determined by the specific goals of the analytical work carried out in the bank.

The comparison method is necessary to obtain a comprehensive picture of the bank's activities. It is important to constantly monitor changes in individual balance sheet items and calculated indicators, while certainly comparing their values. The comparison method allows you to determine the causes and impact of dynamic changes and deviations, for example, actual liquidity from the normative one, to identify reserves for increasing the profitability of banking operations and reducing operating costs.

It must be remembered that the condition for applying the comparison method is the complete comparability of the compared indicators, i.e. the presence of unity in the method of their calculation. In this regard, comparability methods are used: direct recalculation, closing, reduction to one basis.

Of interest for practical activities and bank management is not only intra-bank comparative analysis, but also a comparison of the main most important indicators of profitability, liquidity, reliability with data from other banks. The considered method of analysis is called interbank comparative analysis.

The coefficient method is used to identify a quantitative relationship between various items, sections or groups of balance sheet items. In parallel with it, grouping and comparison methods can be used. Using the coefficient method, you can calculate the share of a certain article in the total volume of liabilities (assets) or in the corresponding section of the balance sheet. Active (passive) accounts can be compared both with opposite accounts in terms of liabilities (assets), and with similar accounts of balance sheets of previous periods, i.e. in dynamics.

The method of coefficients is needed to control the capital adequacy of the level of liquidity, the amount of riskiness of the operations of commercial banks by the Central Bank of Russia. It can also be used to quantify refinancing operations.

Methods for visualizing the results of analysis, one of which is the tabulation method. When using this method, it is very important to determine the types and number of tables that will be drawn up based on the results of the study. In this case, the order in which these tables are designed is also of great importance.

Another method of visualizing the results obtained is the graphical method, which allows in the form of diagrams, distribution curves, etc. compare the final data of the analysis.

The elimination method allows you to identify the influence of individual factors on the general indicator by eliminating the influence of other factors. One of the methods of elimination is the method of chain substitutions. The condition for its application is the presence of a multiplicative form of communication, in which the factors act as factors. The essence of the method lies in the successive replacement of the base value of particular indicators with the actual value and the successive measurement of the influence of each of them. In conclusion, the algebraic sum of the influence of all factors on the result is established.

The elimination method has found wide application in the analysis of factors affecting interest income or bank expenses. It can also be used to analyze loan investments, bank liabilities, profits, etc.

The considered methods make it possible to single out the most significant factors influencing the result, to establish positive and negative aspects in the bank's activities, and to identify reserves for increasing its efficiency.

Studying the Analysis of the Marketing Environment

1. Analysis of the financial condition of the bank

3. Deposit services in a commercial bank

4. Bank Competitiveness Analysis.

According to the requirements of the regulations of the Bank of Russia, the purpose of the financial statements of banks is to create a database that makes it possible to more realistically assess the indicators of liquidity, solvency and profitability of banks and, on this basis, determine the financial condition of banks. The financial condition of the bank is considered as a complex concept that reflects various aspects of banking.

The financial statements include: a balance sheet, a profit and loss statement, as well as a number of applications that provide additional information on the structure of assets, liabilities and equity of the bank, on risks, on the quality of the loan portfolio, as well as on other indicators, sufficient important for characterizing the financial condition of the bank. The presence of these provisions makes it possible to present the statements of Russian banks at the level of international accounting and reporting standards. As a result, financial reporting largely meets the needs of information users outside the bank (shareholders, customers and partners of the bank; the Central Bank of the Russian Federation, financial authorities).

The most important principle of international accounting and reporting standards is the principle of openness (transparency). In accordance with the Instruction of the Central Bank of the Russian Federation "On the preparation of financial statements" dated October 1, 1997. No. 17 (with subsequent amendments and additions), as well as the Regulation of the Bank of Russia "Organizations of Consolidated Reporting of Credit Institutions" dated May 12, 1998 No. 29-P (subject to amendments and additions) The Bank of Russia establishes the procedure for the publication by credit institutions in the open press of the statements of the organization of their activities and their submission to the territorial offices of the Bank of Russia.

It is planned to gradually expand the composition of data disclosed by banks and improve their reliability. For the first time since 1999 according to the Instructions of the Central Bank of the Russian Federation of February 22, 2000. No. 745-U (with subsequent amendments), banks are recommended to disclose, in addition to the mandatory balance sheet and the organization's profit and loss statement:

Ø consolidated reporting with the inclusion of non-credit organizations in it;

Ø characteristics of the bank's capital adequacy;

Ø organization data on the ratio of required and real reserves.

Of course, in order to obtain a more reasonable assessment of the financial condition of the bank, it is recommended to analyze not only the balance sheet and other reporting materials of the bank itself, but also to conduct a study of the market situation, evaluate competitors, analyze the situation of borrowers, etc. In addition, the possibilities of financial analysis are wider, the more it relies on the construction of various types of economic, statistical and mathematical models of communication, as well as generalizing characteristics of structure and dynamics.