Resources of a commercial bank All resources of a commercial bank are divided into own and borrowed. 3 groups of funds attracted by a commercial bank: a) funds of the bank's customers; b) loans from the Central Bank; c) funds of credit institutions. Bank deposit (deposit) -

Galiya Sharifullina (Salavat, Russia)

Risk is inherent in any form of human activity, which is associated with a variety of conditions and factors that affect the positive outcome of people's decisions. Historical experience shows that the risk of not getting the intended results is especially evident in the generality of commodity-money relations, the competition of participants in economic turnover. Therefore, with the emergence and development capitalist relations various theories of risk appear, and the classics economic theory pay great attention to the study of risk problems in economic activity.

In the course of their activities, commercial banks are exposed to many risks. In general, banking risks are divided into 4 categories: financial, operational, business and extraordinary. Financial risks, in turn, include 2 types of risks: pure and speculative. Pure risks - incl. credit risk, liquidity and solvency risks - may, if not properly managed, lead to a loss for the bank. Speculative risks based on financial arbitrage can result in a profit if the arbitrage is done correctly, or a loss if it is not. The main types of speculative risk are interest rate, currency and market (or positional) risks.

It should be noted that commercial banks deal with financial assets and liabilities (loans and deposits) that cannot be as easily sold on the market as stocks, bonds and other securities. As a result, credit institutions face higher risk than non-bank institutions. This is manifested in the fact that, along with the funds of its shareholders, the bank also bears increased risks on attracted funds, but which, in the event of a risk event, will be own funds, which is an objective factor that needs to be taken into account. On the other hand, banks in their activities take into account subjective factors, among which decisive importance is given to expert opinion analysts whose goal is to use available information, taking into account risk factors, to determine economical effect from any banking transaction.

The basis for the functioning of an effective management system financial risks becomes their classification.

Credit risk

· Liquidity imbalance risk

Market risk

interest rate risk

The risk of shortfall in profits

The risk of insolvency

Other important types of risk Rose P. refers to four more types, which he defines as follows:

Inflationary risk

currency risk

political risk

The risk of abuse

The advantage of this classification is that this system includes both risks arising within the bank and risks arising outside the bank and affecting its activities. At the same time, at present, such a classification cannot be used by commercial banks for practical application in view of its enlargement, which means that a more detailed classification is needed with the allocation of risk groups and subgroups, depending on the specifics of the bank's operations

The main documents that guide the risk managers of Western companies in their practical activities are developed by the Basel Committee on Banking Supervision and are called Principles of Banking Supervision. This document contains 25 principles, the implementation of which is designed to minimally necessary condition ensuring effective banking supervision. Comments on these principles are based on the recommendations of the Basel Committee and the best international practice in banking and banking supervision. Integration of Russian bank financial statements with International Standards financial reporting(IFRS) will undoubtedly be developed in the application of these principles in Russian practice.

International audit companies operating in Russia, based on the recommendations of the Basel Committee, develop their own risk classifications, an example is the risk map ( detailed structure financial risks of a commercial bank), created by PricewaterhouseCoopers, called GARP:

1. Credit risk is a risk possible losses related to the deterioration of creditworthiness, caused by the inability or unwillingness to fulfill their obligations in accordance with the terms of the agreement. For a bank, credit activity is the main one in the structure of active operations, therefore, the failure of the creditor to fulfill its obligations leads to financial losses and, ultimately, leads to a decrease in capital adequacy and liquidity.

2. Market risk - possible adverse deviation financial results bank from planned, caused by changes in market quotations (market prices).

3. Portfolio concentration risk - a class of risks associated with the bank's increased dependence on individual counterparties or groups of related counterparties, individual industries, regions, products or service providers.

4. Liquidity risk - the risk associated with a decrease in the ability to finance the positions taken on transactions when the deadlines for their liquidation come, the inability to cover the requirements of counterparties with cash resources, as well as collateral requirements, and, finally, the risk associated with the inability to liquidate assets in various segments financial market. Maintaining a certain level of liquidity is carried out by managing assets and liabilities. The main task is to maintain an optimal ratio between liquidity and profitability, as well as a balance between the terms of investments in assets and liabilities. To provide current liquidity the bank must have an adequate supply of liquid assets, which imposes restrictions on investments in low-liquid assets (loans).

5. Operational risk is the risk of losses associated with human actions (both intentional and unintentional), equipment failures or external influences.

6. Business event risk - a class of risks that the bank faces as economic entity. These risks are not specific to banks, they are faced by any other business entity.

The main task ahead banking structures, - minimization of credit risks . To achieve this goal, a large arsenal of methods is used, including formal, semi-formal and informal procedures for assessing credit risks. Minimize credit risks banks allows the diversification of the loan portfolio, the quality of which can be determined on the basis of assessing the degree of risk of each individual loan and the risk of the entire portfolio as a whole. One of the criteria that determine the quality of the loan portfolio as a whole is the degree of portfolio diversification, which is understood as the presence of negative correlations between loans, or at least their independence from each other. The degree of diversification is difficult to quantify, so diversification rather refers to a set of rules that a lender must adhere to. The most famous of them are the following: do not provide credit to several enterprises of the same industry; do not provide credit to enterprises of different industries, but interconnected with each other technological process, etc. In fact, the desire for maximum diversification, which is the process of collecting the most diverse loans, is nothing more than an attempt to form a portfolio of loans with the most diverse types of risks, so that changes in the external economic environment where borrowing enterprises operate do not have negative impact on all loans.

The bank, according to its purpose, should be one of the most reliable institutions of society, represent the basis of stability economic system. AT modern conditions unstable legal and economic environment banks should not only save, but also increase the funds of their clients almost independently. In these conditions professional management banking risks, prompt identification and consideration of risk factors in daily activities are of paramount importance.

Literature:

1. Arseniev Yu. N., Davydova T. Yu., Davydov I. N., Shlapakov I M. Fundamentals of the theory of safety and riskology. - M.: graduate School, 2009. - 350 p.

2. Balabanov I.T. Risk management. M.: Finance and statistics, 2008. - 200 p.

3. Belyakov A.V. Banking risks: problems of accounting, management and regulation. - M.: BDC-press Publishing Group, 2009. - 256p.

4. Kabushkin S.N. Management of banking credit risk: textbook. allowance / S.N. Kabushkin. - 3rd ed., erased. - M.: New knowledge, 2010. - 336s.

Scientific adviser:

Candidate of Economics, Assoc. Alekseeva N.G.

In the course of its activities, commercial banks are exposed to many risks. In general, banking risks are divided into four categories: financial, operational, business and emergency.

financial risks, in turn, include two types of risks: pure and speculative. pure risks, including credit risk, liquidity and solvency risks, if not properly managed, can lead to a loss for the bank. Speculative risks financial arbitrage may result in a profit if the arbitrage is done correctly, or a loss otherwise. It should be noted that the main types of speculative risk are: interest rate, currency and market (or positional).

Different types of financial risks are also closely related to each other, which can significantly increase the overall risk profile of banks. For example, a foreign exchange bank is traditionally exposed to foreign exchange risk, but it will also be exposed to additional liquidity and interest rate risk if it has open positions or maturities of claims and liabilities in a net futures position.

Operational risks depend on: the overall business strategy of the bank; his organization; functioning of internal systems, including computer and other technologies; the consistency of the bank's policies and procedures; measures aimed at preventing errors in management and against fraud. Business risks are associated with the external environment of the banking business, incl. with macroeconomic and political factors, legal and regulatory conditions, as well as with the general infrastructure of the financial sector and the payment system. Extraordinary risks include all types of exogenous risks that, if the event occurs, are capable of jeopardizing the bank's activities or undermining it financial condition and capital adequacy.

Let's characterize the financial risks that tend to pure risks, i.e., leading in the event of a risk event only to negative consequences.

Deposit risk– the risk associated with the possibility of non-return of deposits (non-redemption of certificates of deposit). This risk is quite rare and is associated with an unsuccessful choice of a commercial bank for the enterprise's deposit operations. It is important to note that, however, with all this, cases of the implementation of the deposit risk are found not only in our country, but also in countries with developed market economies. Abroad, the insurer of this type of risk is the bank, and insurance is carried out in a mandatory form.

Credit risk- the risk associated with the danger of non-payment by the borrower of the principal and interest due to the creditor. The reasons for the emergence of credit risk may be the bad faith of the borrower, the deterioration of the competitive position of a particular company, and the unfavorable economic situation.

57. Investment banks, their functions and operations

Investment banks are special lending institutions that finance and lend investments. These banks are non-identical banking institutions, which is due to the peculiarities of the loan capital market and the differences in the banking legislation of individual industries. developed country So, the classic type of US investment bank is approved Bank act 1935 (Gloss-Steagall act). In accordance with this act, commercial banks are prohibited from engaging in investment activities, with the exception of operations with state and municipal bonds. Such operations consist in acquiring a part of state and municipal bonds, organizing the placement of a certain share of them among the population, conducting operations to subscribe for bonds and pay coupons (cut-off coupons for bonds, giving the right to receive a certain amount of interest after a certain period of time).

The main function of an investment bank in the United States is the issuing function - negotiating with commercial and industrial companies on the issuance of new shares and bonds and the technical preparation of such issues with the assumption of obligations to place securities on the market and acquire that part of them that will not be placed on subscription.

A characteristic feature of the accumulation of money capital by US investment banks is the attraction of savings not only from the richest segments of the population, but also from small investors with low incomes - the petty bourgeoisie, farmers and relatively well-paid workers and employees.

In the European industrialized countries, such a clear distinction between commercial and investment banks does not exist. Thus, in the UK, investment operations are traditionally merchant banks. The most influential of them (about 60) are members of the Association of Investment Banks. Since 1970, commercial banks have been actively invading this area.

In France, financing and lending capital investments carried out by special credit institutions, among which the leading place belongs to the National Credit (Kredinational). This bank distributes government subsidies, provides loans for a period of 7-15 years and provides loan guarantees.

in Germany investment banks as independent institutions have not received distribution. Here, banks combine both short-term and long-term investment operations. At the same time, the leading place in the country's loan capital market is occupied by gross banks (German, Dresden and Commercial).

The functions of investment banks and long-term investment banks in Eastern Europe are performed by people's, national, and state banks (Bulgaria, Hungary) or specialized banks (Romania). The structure and functions of these banks are systematically changing. Thus, the Prague investment bank was approved in 1948. Until 1950, it provided financing and long-term lending for capital construction included in the state plan. In 1959, its functions were transferred to the State Bank.

The Investment Bank of Romania is a specialized bank for financing and long-term lending to industry, construction, communications, trade, with the exception of agriculture, food industry and water management.

In Japan, long-term loans are issued by both public and private banks. For example, the Japanese Development Bank is engaged in lending to industry, construction, energy, and transport, which ranks second among the state credit institutions of the country in terms of the volume of loans provided. This bank is entrusted with concessional lending (under low interest and for a period of at least a year) sectors of the economy in which private banks have little interest in lending (development risk, high capital intensity, duration of capital turnover, unprofitable production, etc.). Significant difference between interest rates on bank loans and more favorable rates in the loan capital market is covered from the state budget.

Only a few developing countries with a relatively developed capitalist sector of the economy have investment banks: in Latin America - Argentina, Bolivia, Brazil, Mexico; in Southeast Asia - Malaysia, Singapore, Hong Kong (now part of China), South Korea; in Africa - Ghana, Nigeria, and also in some countries of the French franc. Investment banks exist alongside regional banks developing countries: the Asian Development Bank, which provides long-term lending to development projects in Asia and the Pacific; the Inter-American Development Bank, which promotes the development of the economies of Latin America; African Development Bank, which promotes the economic development of African and a number of non-African states. International credit institutions also play a significant role in making investments in developing countries: the International Bank for Reconstruction and Development, Arab Investment Companies and other international organizations.

Since the main task of investment banks is the financing and lending of investments, consider the concept and types of investments.

[Investment - long-term investments capital in industry, agriculture, transport, construction and other industries. The purpose of investment activity is to obtain entrepreneurial income or interest.

Investments are divided into financial and real.

Financial investments - investments in securities (stocks, bonds, etc.) issued by private companies and the state, as well as bank deposits and objects of hoarding (treasures, i.e. keeping money at home).

Real investments - investments in fixed assets and for the growth of inventories. In the conditions of the modern scientific and technological revolution, along with an increase in the material elements of fixed capital, investments are growing.

development of spiritual productive forces, the intellectual potential becomes the most active element of production, increasing the role of scientific research, qualifications, knowledge and experience of workers. Accumulation becomes complex, and spending on science, education, training and retraining of personnel, etc. become productive investments.

A distinction is also made between expansion investments and renewal investments of consumed fixed capital.

The source of expansion investment is part of the newly created value directed to accumulation. Entrepreneurs mobilize it at the expense of their own profits (self-financing) and in the loan capital market (borrowed funds). The source of investment in the renewal of fixed capital are depreciation charges.

Real investments in fixed capital are characterized by sectoral and technological structures, the proportions of which largely determine the efficiency of savings.

Shifts in branch structure investments in all developed capitalist countries in 50-70 years. expressed in the outstripping growth of their share in the manufacturing industries, primarily in engineering, construction, transport, and communications. The backlog at that time of investments in the mining industry and the fuel and energy complex was one of the reasons for the energy and raw material crisis of the 1970s.

The technological structure of investments is determined by the ratio of the costs of active elements of fixed capital (machinery, equipment) and its passive elements (buildings, structures). The efficiency of investments usually increases with an increase in the share of the active part.

Investments in the reproduction of fixed assets, along with the sectoral and technological structures of capital investments, are also characterized by territorial and reproduction structures.

The territorial structure of capital investments means their distribution over individual regions of the country with an increase in the share of investments in areas that give the highest return, have sufficient raw materials and energy resources and the required labor force.

The reproductive structure of capital investments involves directing them to new construction, to technical

technical re-equipment and reconstruction of existing industries, since such costs provide an acceleration in the renewal of existing fixed assets.

Reconstruction and technical re-equipment of enterprises make it possible to increase production volumes, improve product quality and other technical and economic indicators at a lower cost than in the construction of new enterprises. At the same time, the terms for commissioning new capacities are reduced by one and a half to two times. Given this, the scale of technical re-equipment and reconstruction of the existing production apparatus for last years increase systematically. So, if in 1985 the share of capital investments for these purposes in industrial construction was 36%, in 1993 it was 51%.

The bulk of real investment in the developed capitalist countries is private investment. However, the state also takes part in the investment process by investing in the public sector, both directly and indirectly through the provision of loans, subsidies, and through the implementation of a policy of economic regulation. The main part of state investments is directed to the infrastructure sectors, the development of which is necessary to ensure the normal course of social reproduction (science, education, health care, environmental protection, transport and communications).

In developing countries, increased investment is a sine qua non for overcoming economic backwardness. In expanding the productive potential of these countries important role the state plays, which is confirmed by a significant increase in public investment, the main areas of investment of which are industrial and social infrastructure and the manufacturing industry.

To carry out investment financing operations, investment banks mobilize long-term loan capital and provide it to borrowers (entrepreneurs and the state) through the issuance and placement of bonds or other types of debt obligations. In addition, investment banks buy and sell blocks of shares and bonds at their own expense, as well as provide loans to buyers of securities.

In the course of its activities, commercial banks are exposed to many risks. In general, banking risks are divided into four categories: financial, operational, business and emergency.

financial risks, in turn, include two types of risks: pure and speculative. pure risks, including credit risk, liquidity and solvency risks, if not properly managed, can lead to a loss for the bank. Speculative risks financial arbitrage may result in a profit if the arbitrage is done correctly, or a loss otherwise. It should be noted that the main types of speculative risk are: interest rate, currency and market (or positional).

Different types of financial risks are also closely related to each other, which can significantly increase the overall risk profile of banks. For example, a foreign exchange bank is traditionally exposed to foreign exchange risk, but it will also be exposed to additional liquidity and interest rate risk if it has open positions or maturities of claims and liabilities in a net futures position.

Operational risks depend on: the overall business strategy of the bank; his organization; functioning of internal systems, including computer and other technologies; the consistency of the bank's policies and procedures; measures aimed at preventing errors in management and against fraud. Business risks are associated with the external environment of the banking business, incl. with macroeconomic and political factors, legal and regulatory conditions, as well as with the general infrastructure of the financial sector and the payment system. Extraordinary risks include all types of exogenous risks, which, in the event of an event, are capable of endangering the bank's activities or undermining its financial condition and capital adequacy.

Let's characterize the financial risks that tend to pure risks, i.e., leading in the event of a risk event only to negative consequences.

Deposit risk– the risk associated with the possibility of non-return of deposits (non-redemption of certificates of deposit). This risk is quite rare and is associated with an unsuccessful choice of a commercial bank for the enterprise's deposit operations. It is important to note that, however, with all this, cases of the implementation of the deposit risk are found not only in our country, but also in countries with developed market economies. Abroad, the insurer of this type of risk is the bank, and insurance is carried out in a mandatory form.

Credit risk- the risk associated with the danger of non-payment by the borrower of the principal and interest due to the creditor. The reasons for the emergence of credit risk may be the bad faith of the borrower, the deterioration of the competitive position of a particular company, and the unfavorable economic situation.

57. Investment banks, their functions and operations

Investment banks are special lending institutions that finance and lend investments. These banks are non-identical banking institutions, which is due to the peculiarities of the loan capital market and the differences in banking legislation of individual industrialized countries. Thus, the classic type of US investment bank was approved by the Banking Act of 1935 (Gloss-Steagall Act). In accordance with this act, commercial banks are prohibited from engaging in investment activities, with the exception of operations with state and municipal bonds. Such operations consist in acquiring a part of state and municipal bonds, organizing the placement of a certain share of them among the population, conducting operations to subscribe for bonds and pay coupons (cut-off coupons for bonds, giving the right to receive a certain amount of interest after a certain period of time).

The main function of an investment bank in the United States is the issuing function - negotiating with commercial and industrial companies on the issuance of new shares and bonds and the technical preparation of such issues with the assumption of obligations to place securities on the market and acquire that part of them that will not be placed on subscription.

A characteristic feature of the accumulation of money capital by US investment banks is the attraction of savings not only from the richest segments of the population, but also from small investors with low incomes - the petty bourgeoisie, farmers and relatively well-paid workers and employees.

In the European industrialized countries, such a clear distinction between commercial and investment banks does not exist. Thus, in the UK, investment operations are traditionally handled by merchant banks. The most influential of them (about 60) are members of the Association of Investment Banks. Since 1970, commercial banks have been actively invading this area.

In France, financing and lending of capital investments is carried out by special credit institutions, among which the leading place belongs to the National Credit (Creditational). This bank distributes government subsidies, provides loans for a period of 7-15 years and provides loan guarantees.

In Germany, investment banks as independent institutions have not received distribution. Here, banks combine both short-term and long-term investment operations. At the same time, the leading place in the country's loan capital market is occupied by gross banks (German, Dresden and Commercial).

The functions of investment banks and long-term investment banks in Eastern Europe are performed by people's, national, and state banks (Bulgaria, Hungary) or specialized banks (Romania). The structure and functions of these banks are systematically changing. Thus, the Prague investment bank was approved in 1948. Until 1950, it provided financing and long-term lending for capital construction included in the state plan. In 1959, its functions were transferred to the State Bank.

The Investment Bank of Romania is a specialized bank for financing and long-term lending to industry, construction, communications, trade, with the exception of agriculture, food industry and water management.

In Japan, long-term loans are issued by both public and private banks. For example, the Japanese Development Bank is engaged in lending to industry, construction, energy, and transport, which ranks second among the state credit institutions of the country in terms of the volume of loans provided. This bank is entrusted with concessional lending (at low interest rates and for a period of at least a year) to sectors of the economy in which private banks have little interest in lending (development risk, high capital intensity, duration of capital turnover, unprofitable production, etc.). A significant difference between interest rates on bank loans and more favorable rates on the loan capital market is covered from the state budget.

Only a few developing countries with a relatively developed capitalist sector of the economy have investment banks: in Latin America - Argentina, Bolivia, Brazil, Mexico; in Southeast Asia - Malaysia, Singapore, Hong Kong (now part of China), South Korea; in Africa - Ghana, Nigeria, and also in some countries of the French franc. Investment banks exist alongside regional development banks in developing countries: the Asian Development Bank, which provides long-term lending to development projects in Asia and the Pacific; the Inter-American Development Bank, which promotes the development of the economies of Latin America; African Development Bank, which promotes the economic development of African and a number of non-African states. International credit institutions also play a significant role in making investments in developing countries: the International Bank for Reconstruction and Development, Arab Investment Companies and other international organizations.

Since the main task of investment banks is the financing and lending of investments, consider the concept and types of investments.

[Investments - long-term capital investments in industry, agriculture, transport, construction and other industries. The purpose of investment activity is to obtain entrepreneurial income or interest.

Investments are divided into financial and real.

Financial investments - investments in securities (stocks, bonds, etc.) issued by private companies and the state, as well as bank deposits and hoarding objects (treasures, i.e. keeping money at home).

Real investments - investments in fixed assets and for the growth of inventories. In the conditions of the modern scientific and technological revolution, along with an increase in the material elements of fixed capital, investments are growing.

development of spiritual productive forces, the intellectual potential becomes the most active element of production, increasing the role of scientific research, qualifications, knowledge and experience of workers. Accumulation becomes complex, and spending on science, education, training and retraining of personnel, etc. become productive investments.

A distinction is also made between expansion investments and renewal investments of consumed fixed capital.

The source of expansion investment is part of the newly created value directed to accumulation. Entrepreneurs mobilize it at the expense of their own profits (self-financing) and in the loan capital market (borrowed funds). The source of investment in the renewal of fixed capital are depreciation charges.

Real investments in fixed capital are characterized by sectoral and technological structures, the proportions of which largely determine the efficiency of savings.

Shifts in the sectoral structure of investments in all developed capitalist countries in the 50-70s. expressed in the outstripping growth of their share in the manufacturing industries, primarily in engineering, construction, transport, and communications. The backlog at that time of investments in the mining industry and the fuel and energy complex was one of the reasons for the energy and raw material crisis of the 1970s.

The technological structure of investments is determined by the ratio of the costs of active elements of fixed capital (machinery, equipment) and its passive elements (buildings, structures). The efficiency of investments usually increases with an increase in the share of the active part.

Investments in the reproduction of fixed assets, along with the sectoral and technological structures of capital investments, are also characterized by territorial and reproduction structures.

The territorial structure of capital investments means their distribution over individual regions of the country with an increase in the share of investments in areas that give the greatest return, have sufficient raw materials and energy resources and the necessary labor force.

The reproductive structure of capital investments involves directing them to new construction, to technical

technical re-equipment and reconstruction of existing industries, since such costs provide an acceleration in the renewal of existing fixed assets.

Reconstruction and technical re-equipment of enterprises make it possible to increase production volumes, improve product quality and other technical and economic indicators at a lower cost than in the construction of new enterprises. At the same time, the terms for commissioning new capacities are reduced by one and a half to two times. Taking this into account, the scale of technical re-equipment and reconstruction of the existing production apparatus has been systematically increasing in recent years. So, if in 1985 the share of capital investments for these purposes in industrial construction was 36%, in 1993 it was 51%.

The bulk of real investment in the developed capitalist countries is private investment. However, the state also takes part in the investment process by investing in the public sector, both directly and indirectly through the provision of loans, subsidies, and through the implementation of a policy of economic regulation. The main part of state investments is directed to the infrastructure sectors, the development of which is necessary to ensure the normal course of social reproduction (science, education, health care, environmental protection, transport and communications).

In developing countries, increased investment is a sine qua non for overcoming economic backwardness. The state plays an important role in expanding the productive potential of these countries, as evidenced by a significant increase in public investment, the main areas of investment of which are the industrial and social infrastructure and manufacturing industry.

To carry out investment financing operations, investment banks mobilize long-term loan capital and provide it to borrowers (entrepreneurs and the state) through the issuance and placement of bonds or other types of debt obligations. In addition, investment banks buy and sell blocks of shares and bonds at their own expense, as well as provide loans to buyers of securities.

Banking risk is considered to be the possibility of material losses for a financial institution. The reasons for this may be an unexpected change in the market value of various financial instruments. In addition, losses may arise due to changes in the foreign exchange market.

Types of banking risks

There is the following classification:

1. by time. Risks are current, prospective and retrospective;
2. by level. The degree of possibility of losses may be either low or moderate or complete;
3. according to the main factors. Such circumstances are caused by economic or political reasons. The first option includes various changes of an unfavorable nature in economic area the financial institution itself. It can also happen in the economy of a country. Political risks are driven by changes in the political environment.

Main banking risks

These include the following factors:

1. liquidity risk. The value of assets and liabilities of banking institutions should correspond to the current market indicator. If this does not happen, then financial institution may experience serious difficulties in repaying its obligations;
2. the risk of changes in lending rates. Unforeseen changes in this segment can seriously affect the structure of assets and liabilities of a banking institution;
3. credit risk. This direction requires a constant balance between the quality of loans issued and the liquidity factor;
4. capital adequacy. It is necessary that the bank be able to freely absorb losses and have sufficient financial possibilities during negative situations.

Features of banking risks

In their activities, financial institutions have to take into account various nuances. In particular, the nature of the risks is of considerable importance. There are external and internal causes of their occurrence. The category of the first includes those risks that are not directly related to the activities of the bank. These are losses incurred as a result of some serious events. These may include wars, nationalizations, the introduction of various prohibitions, the aggravation of the current situation in a particular country. As for internal risks, they represent losses arising from incorrectly carried out (main or auxiliary) activities of a banking organization.

Bank risk assessment

Identification of costs (quantified) that are related to risks during implementation banking is called risk assessment. The purpose of this procedure is to identify the compliance of the results of a particular credit institution with the current market conditions. Most often, the analytical method is used for this - as applied to loan portfolio, as well as to its main indicators. This allows you to display a general picture of the activities of a particular bank, as well as its main areas of operation. In addition, such an assessment process helps to determine the degree of credit risk.

Bank risk management

In the activities of each credit institution Proper financial risk management plays an important role. In this respect, the choice of the most suitable strategy. The main purpose of such bank risk management is to minimize or limit the possibility of financial losses. To this end, a number of special events are regularly held. Much attention is paid to management issues - in relation to assets and liabilities, control established standards and limits, as well as reporting. In addition, monitoring, analytical and audit areas are of considerable importance - in relation to the activities of any credit institution.

Financial banking risks

The widest group of banking risks includes financial factors. Such probabilities of loss are usually associated with unexpected changes that have occurred with the main constituent elements of any financial institution. Most often this happens with the volumes of banking components, or is associated with a loss of their profitability. In addition, unforeseen changes in the very structure of assets and liabilities of a credit institution can play an important role. The group of financial risks includes such types as investment, credit, currency, market, inflationary and other options for changes.

Credit risk

Credit risk is the probability of non-payment by the debtor of the agreed financial amounts, the default of the debtor. Direct and indirect lending, purchase and sale operations without guarantees (prepayment) are at risk. In a broad sense, credit risk of loss is the probability of events affecting the debtor's condition to pay money on obligations.

Risk assessment is based on indicators: the probability of default, credit rating, migration, sum, level of losses. Subject to assessment, depending on the objectives pursued, the risk of a particular transaction or portfolio. The final estimate is divided into expected and unexpected losses. Expected losses are compensated by capital, unexpected losses - by formed reserves.

Bank's unbalanced liquidity risk

liquidity balance sheet called the totality of the level of fulfillment by the company's assets of obligations, the correspondence of the period for which the asset turns into finance, the time of repayment of debts. The risk of unbalanced liquidity of the bank is the probability of non-fulfillment of obligations by the bank due to a mismatch between the receipt and issue of financial units in terms of volumes, terms, currencies. The risk arises under the influence of factors: loss of liquidity, early repayment of loans, non-fulfillment by customers of the terms of contracts, the impossibility of selling an asset, errors in accounting.

Groupings of assets and liabilities are the basis for determining liquidity risk. An analysis is developed to assess the risk financial flows companies by terms, groups of payments, currencies. It is necessary to assess the possibility of a requirement for early return loans, the level of asset recovery.

Interest risk

Interest risk - the probability of receiving losses due to fluctuations in interest rates, discrepancies in the time of reimbursement of obligations, claims, discrepancies in changes in interest rates. Market price of financial instruments with a fixed profitability decreases when market rates rise in price, increases when they decrease. The strength of dependence is determined by the duration of the bonds.

extradition long-term loan is associated with a risk arising from an increase in lending rates in the market, the discovery of lost profits as a result of a decrease in profitability on an earlier loan. Financial instruments with a flexible rate are directly dependent on market rates. Instruments that do not have a market price are at risk, whether or not they report losses.

The essence of banking risks

The essence of banking risks is the probability of non-repayment of funds issued on credit. The classification of the Basel Committee highlights credit, market, operational, government, strategic, liquidity, reputational risks that can cause asset and liability imbalances.

Banking risks are divided into individual, micro and macro levels, depending on the ways of occurrence. Risks are manifested by the need for additional expenses, leading to losses up to liquidation. The possibility of loss exists in every financial transaction, banking activity reduces the likelihood of events affecting the default of creditors and debtors.

Risks in banking

Risks in banking activity are the probability of loss of liquidity, monetary losses due to external, internal factors. Risk is a part of banking, but all banks make efforts to reduce the possibility of financial losses. The desire of banks to achieve marginal revenue is limited by the probability of monetary losses.

The possibility of risks constantly exceeds the mark of 0, the task of the bank: to calculate the exact value. The level of risks increases with sudden problems, setting tasks that the bank has not previously solved, and the impossibility of taking urgent measures to resolve the situation. The consequence of an incorrect assessment is the impossibility of taking the necessary actions, the consequence is ultra-high losses.

Calculation of banking risks

The calculation of banking risks is complex and private. The calculation is based on the search for a relationship between acceptable risk and the amount of possible losses. Complex risk - the total probability of loss of the bank's finances for all types of activities. Private - receiving losses on a specific operation, measured empirically according to selected methods.

There are three methods for calculating the possibility of loss: analytical, statistical, expert. With the statistical method, statistical series are considered in a large time interval. Expert method - collecting the opinions of banking professionals, compiling ratings. The analytical method is the analysis of risky areas using the above methods of calculation.

Bank risk analysis

Analysis of banking risks is a measure aimed at reducing losses and increasing the bank's profitability. The analysis is carried out by the risk management department, which regulates the decision-making process aimed at increasing the occurrence of a favorable outcome. The analysis methods used give a rating assessment of the client's ability to fulfill obligations under accepted credit obligations.

Risk analysis allows you to calculate the possibility of losses on loan portfolios, the size of the required bank reserve, and classify debtors' debts by risk level. During the analysis, a critical level of risk is identified, based on which it is possible to avoid collapse and liquidation. When calculating possible complex losses, ready-made calculations for private risks are used.

Advice from Sravni.ru: banking risks are of great importance for the efficient operation of any credit institution. For this reason, they should be given great attention.