Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://www.allbest.ru/

Ministry of Education and Science of the Russian Federation

Federal State Budgetary Educational Institution

higher education

AMUR STATE UNIVERSITY

Faculty of Economics

Department of Finance

Area of study 38.03.01 Economics

Profile: Finance and Credit

on the passage of educational practice (practice for obtaining primary

professional skills and abilities, including primary

skills and abilities of research activities)

Blagoveshchensk 2017

The study practice report contains p., 12 tables, 1 figure, 3 applications, 13 sources.

credit institution, horizontal analysis, vertical analysis, active operations, passive operations

The basis of the research methodology is the methods of analysis, synthesis, generalization, monographic method, horizontal and vertical analysis.

The report provides a description of the activity of the object of study, the organizational structure of the credit institution is investigated, the types of activities, tasks and directions are disclosed, the analysis of the main economic indicators, horizontal and vertical analysis is carried out. financial statements, the characteristics of active, passive and settlement- cash transactions credit organization.

Based on the information of the accounting (financial) statements, an analysis of the financial condition was carried out, an assessment was given financial stability enterprises, sources of financing activities, identified factors influencing financial condition.

Introduction

1. Organizational, legal and economic characteristics of PJSC "Sberbank"

1.1 Legal form and main provisions of the Charter of Sberbank PJSC

1.2 Characteristics of the organizational and management structures of Sberbank PJSC

1.3 Species activities of PJSC Sberbank

2. Analysis of the main economic indicators of Sberbank PJSC

2.1 Horizontal analysis of assets and liabilities of Sberbank PJSC

2.2 Vertical analysis of assets and liabilities of Sberbank PJSC

3. Characteristics of the operations of Sberbank PJSC

3.1 Characteristics of active operations of Sberbank PJSC

3.2 Characteristics of passive operations of Sberbank PJSC

3.3 Characteristics of settlement and cash operations of Sberbank PJSC

Conclusion

Bibliographic list

Application

Introduction

PJSC Sberbank of Russia is the largest bank in the Russian Federation and the CIS. Founded in 1841, Sberbank of Russia PJSC today is a modern universal bank that meets the needs various groups clients in a wide range banking services. Sberbank occupies the largest share in the deposit market and is the main lender Russian economy. Sberbank of Russia PJSC is a modern universal bank with a large share of private capital. Structure share capital Sberbank testifies to its high investment attractiveness.

The main goal of PJSC Sberbank of Russia is to ensure the growth of investment attractiveness and maintain leadership in Russian market financial services by modernizing management and technological processes. To achieve this goal, the activity of Sberbank of Russia is aimed at improving the client policy, creating a flexible and efficient system of interaction with clients based on taking into account the needs of various client groups.

PJSC "Sberbank of Russia" is a universal commercial bank that meets the needs of various customer groups in a wide range of high-quality banking services throughout Russia. Acting in the interests of depositors, clients and shareholders, PJSC Sberbank of Russia strives to effectively invest the attracted funds of private and corporate clients into the real sector of the economy, lends to citizens, contributes to the stable functioning of the Russian banking system and the saving of household deposits.

The main activities of Sberbank of Russia PJSC:

Lending to Russian enterprises;

Lending to private clients;

Investment in government securities and bonds of the Bank of Russia;

Carrying out transactions on a commission basis.

Funds for implementation said activity attracted by the Bank from the following sources: shareholders' funds; deposits of private clients; facilities legal entities; other sources, including borrowings in international financial markets.

The purpose of the report is to consolidate the knowledge gained in the process of educational practice and to acquire initial practical experience in collecting statistical material and calculating the main economic indicators.

Tasks of the study practice report:

Study of the organizational, legal and economic structure of PJSC Sberbank;

Study normative documents and types of activities of the credit institution;

Collection, systematization and analysis of the main economic indicators characterizing the activity of the research object;

The study of active, passive, as well as settlement and cash operations of a credit institution.

The basis of the research methodology is the methods of analysis, synthesis of generalization, monographic method, horizontal and vertical analysis of indicators.

The information base of the report is educational and scientific literature, local regulations, organizational documentation, data from the accounting (financial) statements of PJSC Sberbank.

1. Organizational, legal and economic characteristics of PJSC "SBERBANK"

1.1 Legal form and main provisions of PJSC Sberbank

Public Joint Stock Company "Sberbank" is a modern universal commercial bank meeting the needs of various customer groups in a wide range of banking services.

PJSC Sberbank is part of the banking system of the Russian Federation and in its activities is guided by federal laws, other regulatory legal acts, including regulations Bank of Russia and the Charter.

Cbr.ru Electronic resource: official. website. - 05/17/2010. - Access mode: www.cbr.ru. - 29.09.2017. :

Civil Code of the Russian Federation (parts one and two);

Federal Law of December 2, 1990 No. 395-1 “On Banks and banking»;

Federal Law of July 10, 2002 No. 86-FZ “On the Central Bank of the Russian Federation”;

Federal Law of 08.08.2001 No. 128-FZ “On Licensing Certain Types of Activities”;

Federal Law of December 26, 1995 No. 208-FZ “On Joint Stock Companies”;

Federal Law of March 26, 1998 No. 41-FZ “On Precious Metals and Precious Stones”;

Federal Law No. 40-FZ of February 25, 1999 “On the Insolvency (Bankruptcy) of Credit Institutions”;

Federal Law of July 26, 2006 No. 135-FZ “On Protection of Competition”;

Federal Law No. 46-FZ of 05.03.1999 “On Protection of the Rights and Legitimate Interests of Investors in the Securities Market”;

Bank of Russia Regulation No. 437, dated April 23, 1997, “On the Peculiarities of Registration of Credit Institutions with Foreign Investments and on the Procedure for Obtaining Prior Permission from the Central Bank of the Russian Federation to Increase authorized capital registered credit institution at the expense of non-residents”;

Bank of Russia Regulation No. 103-P dated December 30, 1999 “On the Procedure for Maintaining Accounting for Operations Related to the Issuance and Redemption of credit organizations savings and deposit certificates.

The activities of Sberbank PJSC are carried out on the basis of the Bank's Charter.

Name of the bank and its location (postal and legal address);

List of performed banking operations;

The size of the authorized capital, reserve and other funds formed by the bank;

An indication that the bank is a legal entity and operates on a commercial basis;

Data on the management bodies of the bank, the order of formation and functions.

Public Joint Stock Company Sberbank of Russia is a credit institution.

The founder of Sberbank of Russia is the Central Bank of the Russian Federation.

The bank is commercial organization, the main purpose of which is to make a profit when carrying out activities in accordance with the legislation of the Russian Federation, including when carrying out banking operations.

The governing bodies of the Bank are: the General Meeting of Shareholders, the Supervisory Board of the Bank, the collegial executive body - the Board of the Bank, the sole executive body - the President, the Chairman of the Board of the Bank.

Bank shareholders can be legal entities and individuals, including foreign ones. Shareholders are not liable for the obligations of the bank and bear the risk of losses associated with its activities, within the value of their shares. The Bank is not liable for the obligations of its shareholders. bank economic asset liability

Sberbank of Russia is not liable for the obligations of the state and its bodies. It is also not liable for the obligations of the Bank of Russia, and the Bank of Russia is not liable for the obligations of the Savings Bank of Russia, unless the Bank of Russia has assumed such obligations.

The Bank has the right to issue, purchase, sell, record, store and carry out other operations with securities that perform the functions of a payment document, with securities confirming the attraction of funds to deposits and bank accounts.

Sberbank of Russia has the right to carry out professional activity in the securities market, including brokerage, dealer, depository.

The authorized capital of Sberbank of Russia is formed in the amount of 67760844000 rubles. It is equal to the total nominal value of the Bank's shares acquired by Cbr.ru shareholders Electronic resource: official. website. - 05/17/2010. - Access mode: www.cbr.ru. - 29.09.2017. .

The Bank placed 21586948000 ordinary shares with a nominal value of 3 rubles and 1000000000 preferred shares nominal value of 3 rubles.

The authorized capital determines the minimum size of the bank's property that guarantees the interests of its creditors.

The nominal value of the placed preferred shares must not exceed 25% of the authorized capital of the bank.

All shares of Sberbank of Russia are registered. The Bank placed ordinary shares and preferred shares of the same type - with mandatory payment a certain dividend in the amount of not less than 15% of the par value of the preferred share.

Shareholders - owners of preference shares participate in the General Meeting of Shareholders with the right to vote when deciding on issues of reorganization or liquidation of the bank, as well as on releasing the bank from the obligation to disclose or provide information provided for by the legislation of the Russian Federation on securities.

The Bank has full economic independence in matters of profit distribution after taxation (net profit).

After-tax profit is distributed among shareholders in the form of dividends and directed to the formation of a reserve fund. Profit not directed to the payment of dividends and to the reserve fund remains at the disposal of the Bank in the form of retained earnings.

The Bank forms a reserve fund in the amount of at least 5% of the authorized capital.

The reserve fund is formed by annual deductions in the amount of at least 5% of net profit until the established amount is reached.

You decide on the payment of annual dividends and their amount general meeting shareholders on the recommendation of the Bank's Supervisory Board. Dividends are paid once a year. Dividends are paid to shareholders in cash, net of tax, within 30 days from the date of the decision to pay dividends.

The Bank pays insurance premiums to the Fund compulsory insurance deposits individuals by transferring funds.

Sberbank of Russia guarantees the secrecy of transactions, accounts and deposits of customers and correspondents. All employees of Sberbank of Russia are required to strictly observe the secrecy of operations, accounts and deposits of the bank's customers and its correspondents, as well as the bank's commercial secret.

The Bank maintains accounting records and provides financial and other reporting.

The executive bodies of the bank are responsible for the accuracy of the information contained in the statements of Sberbank of Russia.

The grounds, procedure, forms of reorganization and liquidation of Sberbank of Russia are determined in accordance with the legislation of the Russian Federation.

1.2 Characteristics of the organizational and management structures of PJSC Sberbank

Organizational structure- a set of bank departments that perform the functions assigned to them. The purpose of the organizational structure is the management of the functioning of the bank Zhukov E.F. Banks and non-bank credit organizations and their operations. M., 2013. S. 87. .

The organizational structure of a commercial bank is determined, first of all, by its organizational and legal form of ownership, which determines the organizational structure of the bank, which, of course, is reflected in the Bank's Charter.

The organizational structure of the bank includes functional units and services of the bank, each of which has certain rights and obligations.

The choice of the optimal organizational structure of the bank is an important condition for the effectiveness of the organization of labor in the bank as a whole, its successful commercial activities.

The main criterion for the organizational structure of the bank is the economic content and volume of operations performed by the bank.

The management structure of the bank includes functional divisions and services, the number of which is determined by the economic content and volume of operations performed by the bank, which are reflected in the License for this bank to carry out banking activities.

As of December 31, 2016, PJSC Sberbank has 14 territorial banks, 79 branches of territorial banks and 15,016 customer service outlets in the Russian Federation.

The governing bodies of Sberbank are: the General Meeting of Shareholders, the Supervisory Board, the Management Board of the Bank. The Management Board is headed by the President and Chairman of the Management Board of the Bank.

The organizational structure of PJSC Sberbank is shown in Figure 1.

The General Meeting of Shareholders is the supreme governing body of Sberbank of Russia. At the General Meeting of Shareholders, decisions are made on the main issues of the Bank's activities. Held once a year. The General Meeting of Shareholders resolves the following issues: approval annual report, considers the report of the audit commission, the report of the management, the procedure for distributing profits and its use (the amount and procedure for paying dividends), the development plan for the next year, determines the bank's development strategy, elects the Board of the bank.

Figure 1 - Organizational structure of PJSC Sberbank

In accordance with the Charter, the general management of the bank's activities is carried out by the Supervisory Board. The competence of the Supervisory Board includes issues of determining the priority areas of the bank's activities, appointment of members of the Management Board and early termination of their powers, issues of convening and preparing General Meetings of Shareholders, recommendations on the amount of dividends on shares, periodic hearing of reports of the President, Chairman of the Management Board on the activities of the bank and other issues.

Committees of the Supervisory Board are bodies established for preliminary consideration of the most important issues within the competence of the Supervisory Board and preparation of recommendations on them. The Committees are formed annually from among the members of the Supervisory Board. Each Committee includes independent directors. The committees facilitate working interaction with the bank's management bodies. Decisions of the Committees are advisory in nature. The committees of the Supervisory Board and their powers are presented in Table 1.

Table 1 - Characteristics of the Committees of the Supervisory Board Cbr.ru Electronic resource: official. website. - 05/17/2010. - Access mode: www.cbr.ru. - 29.09.2017.

Committee name	Powers
Audit Committee	Implements preliminary assessment candidates for the bank's auditors, prepares recommendations to the Supervisory Board on the selection of an audit organization for approval at the general meeting of shareholders, considers the conclusions of the auditor and the Audit Commission, evaluates the effectiveness of internal control.
Human Resources and Remuneration Committee	Develops principles and criteria for determining the amount of remuneration for members of the Supervisory Board and executive bodies of the bank, determines the criteria for selecting candidates for members of the Supervisory Board and executive bodies of the bank, and also performs a preliminary assessment of these candidates
Strategic Planning Committee	reviews and evaluates long-term trends in the development of the banking operations market, analyzes strategic development projects for the bank, develops proposals for the formation of the bank's policy in the field of risk management, analyzes and evaluates the adequacy and effectiveness of the bank's risk management systems

Management current activities bank is carried out by the President, the Chairman of the Board and the Board.

The Board is a collegial executive management body. The Management Board preliminarily discusses all issues subject to consideration by the General Meeting of Shareholders and the Supervisory Board of the bank, determines the bank's policy in the field of risk management and other areas of activity, discusses the reports of the heads of departments central office bank and the heads of territorial banks on the results of activities, organizes the introduction of the most advanced banking technologies into the practice of the bank, implements projects to integrated automation banking works, ensures the creation of a modern banking infrastructure, solves current issues of the bank's activities.

Committees of the Bank: the Committee for Retail Lending ensures the implementation of the Bank's policy in the field of lending to individuals, the Committee for Human Resources ensures the implementation of the Bank's Development Strategy in terms of personnel management, the Committee for Processes and Technologies ensures the implementation of the Bank's Development Strategy in terms of the development of processes and technologies, etc. .d Cbr.ru Electronic resource: official. website. - 05/17/2010. - Access mode: www.cbr.ru. - 29.09.2017. .

The Bank has a permanent collegial working body - the Board of the Bank, which includes members of the Board of the Bank, heads of territorial and subsidiary banks. The Board is a platform for active discussion of strategic issues of the bank's development and development of optimal solutions that take into account the peculiarities of the regions.

To exercise control over the financial and economic activities of the bank, the annual General Meeting of Shareholders elects Audit committee in the amount of 7 people. The audit commission checks the bank's compliance with legislative and other acts regulating its activities, the establishment of internal control in the bank, the legality of the operations performed. The Audit Commission assesses the reliability of the data included in the annual report and contained in the bank's annual financial statements.

1.3 Activities of PJSC Sberbank

PJSC Sberbank was established with the aim of attracting temporarily free funds of the population and enterprises, and their effective placement on the terms of repayment, payment, urgency, in the interests of the bank's depositors and in the interests of the development of the national economy.

The main activities of the Bank Cbr.ru Electronic resource: official. website. - 05/17/2010. - Access mode: www.cbr.ru. - 29.09.2017. :

Corporate business - providing services to corporate clients and organizations for servicing settlement and current accounts, opening deposits, providing all types of financing, guarantees, servicing foreign trade operations, collection services, etc.;

Retail business - the provision of banking services to clients - individuals for accepting funds for deposits, lending, servicing bank cards, operations with precious metals, foreign exchange transactions, money transfers, payments, storage of valuables, etc.;

Operations in financial markets - operations with securities, operations to place and raise funds in the interbank market, to raise long-term funds in capital markets, operations with foreign currency and derivative financial instruments, as well as other operations in financial markets.

As part of the above areas of activity, Sberbank offers customers a wide range of banking products and services.

Sberbank of Russia carries out the following banking operations Ibid. :

Attracting funds from individuals and legal entities (on demand and for a specified period);

Placement of attracted funds on its own behalf and at its own expense;

Opening and maintaining bank accounts individuals and legal entities;

Transfers of funds on behalf of individuals and legal entities, including correspondent banks, to their bank accounts;

Collection of funds, bills of exchange, payment and settlement documents and cash services for individuals and legal entities;

Purchase and sale of foreign currency in cash and non-cash forms;

Attracting deposits and placement of precious metals;

Issuance of bank guarantees;

Money transfers without opening bank accounts, including electronic money (except for postal orders).

In addition to banking operations, the bank carries out the following transactions Cbr.ru Electronic resource: official. website. - 05/17/2010. - Access mode: www.cbr.ru. - 29.09.2017. :

Issuance of guarantees for third parties, providing for the fulfillment of obligations in cash;

Acquisition of the right to demand from third parties the fulfillment of obligations in cash;

Trust management of funds and other property under an agreement with individuals and legal entities;

Operations with precious metals and precious stones in accordance with the legislation of the Russian Federation;

Leasing to individuals and legal entities of special premises or safes located in them for storing documents and valuables;

Leasing operations;

Provision of consulting and information services.

Blagoveshchensk Branch of Sberbank of Russia provides services for individuals and legal entities: consumer loans, educational loans, mortgages, car loans, credit cards, loan refinancing. Accepts deposits and deposits: term deposit, online deposit, settlement deposit, savings certificate, DIA payments, compensation on deposits, as well as account search. The Blagoveshchensk branch is part of the Far East Bank with its head office in Khabarovsk, which serves the population and businesses in the Khabarovsk, Primorsky, Amur and Sakhalin regions, Jewish Autonomous Region Cbr.ru Electronic resource: official. website. - 05/17/2010. - Access mode: www.cbr.ru. - 29.09.2017. .

2. Analysis of the main economic indicators of PJSC SBERBANK

2.1 Horizontal asset analysis, equity and obligations of Sberbank

With the help of horizontal analysis, we will study the change in the final indicators of the balance sheet of PJSC Sberbank over time. Let's trace the changes that have taken place over the previous and previous years.

In the table, based on the financial statements presented in the appendix, horizontal analysis assets of PJSC Sberbank.

Table 2 - Horizontal analysis of the assets of PJSC Sberbank

	Indicator values	Horizontal Analysis
			Absolute change	Relative change, %

assets, total
Cash
At the Central Bank of the Russian Federation
Required reserves


Net debt
Net investments in securities and other financial assets available



Deferred tax asset


Other assets

Having considered the horizontal analysis of the assets of PJSC Sberbank, it can be seen that the volume of assets as of January 1, 2017 decreased compared to previous period by RUB 985,837,610 million or by 4.54%. This is due to a decrease in the volume of cash by 19.18%, funds of credit institutions by 2.31%, financial assets, estimated by fair value through profit or loss by 187.23%, net investments in securities and other financial assets available for sale by 2.06%.

At the same time, as of January 1, 2017, compared to January 1, 2016, the funds of credit institutions with the Central Bank increased by 39.34%, required reserves by 23.49%, investments in subsidiaries and affiliates by 22.43%, and also long-term assets held for sale increased by 22.33%.

Table 3 shows a horizontal analysis of equity and liabilities of PJSC Sberbank.

Table 3 - Horizontal analysis of equity and liabilities of PJSC Sberbank

	Indicator values	Horizontal Analysis
			Absolute change	Relative change, %



Funds of credit institutions


Financial liabilities at fair value through profit or loss



Other liabilities
Provisions for possible losses contingent liabilities credit nature, other possible losses and transactions with residents of offshore zones
Total liabilities
Sources own funds


Share premium
reserve fund
Revaluation at fair value of securities

This table shows that the liabilities of PJSC Sberbank as of 01/01/2017 decreased by 1486605889 million rubles compared to the previous periods. or by 7.87%.

This is due to a decrease in loans, deposits and other funds. Central Bank RF by 0.32%, due to credit institutions by 0.69%, due to customers other than credit institutions by 4.98%, financial obligations at fair value through profit or loss by 112.08%, debt obligations issued by 6.02%, deferred tax liabilities by 422.13%.

Having considered the horizontal analysis of the equity capital of Sberbank, we can conclude that as of 01/01/2017, compared to the previous period, the sources of equity increased by 500,768,279 million rubles. or by 17.7%. This was due to an increase in income from the revaluation of securities at fair value by 216.36%, there was also an increase in retained earnings of previous years by 7.99% and unused profit for reporting period by 56.17%.

2.2 Vertical analysis of assets, equity and liabilities of Sberbank

Using vertical analysis, consider the structure of the final data balance sheet in the form of relative values, and also analyze the change in balance sheet items compared to previous years.

In table 4, based on the financial statements presented in the appendix, a vertical analysis of the assets of PJSC Sberbank was carried out

Table 4 - Vertical analysis of Sberbank assets

	Indicator values	Vertical Analysis

assets, total
Cash

Required reserves
Funds in credit institutions
Financial assets at fair value through profit or loss
Net debt
Net investments in securities and other available-for-sale financial assets
Investments in subsidiaries and affiliates
Net investment in securities held to maturity
Current Income Tax Requirements
Deferred tax asset
fixed assets, intangible assets and inventories
Long-term assets held for sale
Other assets

Having considered the vertical analysis of the assets of PJSC Sberbank, we can conclude that as of 01/01/2017, a large share in the total assets is occupied by the net debt of 74.68%. The same can be said about 2016. Net debt is 74.29%.

Net investments in securities and other financial assets available for sale as of 01/01/2017 in total assets amount to 10.45%, funds of credit institutions in the Central Bank of the Russian Federation - 4.45%. The smallest share in total assets is held by long-term assets held for sale - 0.03%.

In table 5, based on the financial statements presented in the appendix, a vertical analysis of equity and liabilities of PJSC Sberbank was carried out.

Table 5 - Vertical analysis of equity and liabilities of PJSC Sberbank

	Indicator values	Vertical Analysis



Total liabilities
Loans, deposits and other funds of the Central Bank of the Russian Federation
Funds of credit institutions
Due to customers other than credit institutions
Deposits (funds) of individuals, including individual entrepreneurs
Financial liabilities measured at fair value
Issued debt
Liability for current income tax
Deferred tax liability
Other liabilities
Provisions for possible losses on contingent credit related commitments
Sources of own funds
Total sources of own funds
Funds of shareholders (participants)
Own shares (shares) redeemed from shareholders
Share premium
reserve fund
Fair value revaluation of securities available-for-sale
Revaluation of property, plant and equipment reduced by deferred tax liability
Reassessment of long-term benefit liabilities
Revaluation of hedging instruments
Grant Funding Cash
Retained earnings of previous years
Unused profit for the reporting period

The table shows that as of January 1, 2017, in the total volume of liabilities, the largest share is occupied by funds of customers who are not credit institutions - 89.36%. Then 57.89% belongs to the deposits of individuals, including individual entrepreneurs. The smallest share in the bank's liabilities is occupied by current income tax liabilities - 0.03%. In 2016, the largest share was also accounted for by the funds of clients that are not credit institutions - 86.97%, then 50.16% belongs to the deposits of individuals, as well as individual entrepreneurs.

Having considered the vertical analysis of the sources of own funds, we can conclude that as of 01/01/2017, the largest share in the total volume is retained earnings of previous years - 68.79%. Unused profit for the reporting period is 17.61%. The smallest share in the total volume of own capital is made up of the reserve fund - 0.12%.

3. Characteristics of operations of PJSC SBERBANK

3.1 Characteristics of active operations of PJSC Sberbank

Active Operations savings bank associated with the provision of loans to banks, organizations and the public within the resources at its disposal. Active operations also include all types of operations with securities. The implementation of active operations leads to an increase in funds in active accounts, reflecting cash, bank loans, investments in equipment, buildings, securities, etc.

Active operations include:

Operations on placement of funds in securities;

Interbank lending;

Loans to legal entities and individuals.

When lending to legal entities, Sberbank of Russia adheres to the following areas:

1 Support for the following industries and sectors of the economy:

Industries that guarantee the satisfaction of the daily and most necessary vital needs of the population (retail chains, pharmacies, etc.);

Industries that perform life-supporting functions (electricity and water supply, transport, etc.);

Defense-industrial complex;

Small business;

Agriculture.

2 Support for existing clients of Sberbank of Russia and fulfillment by the Bank of its legal obligations for lending under concluded agreements, support for the Bank's borrowers whose business continuity is critical for other borrowers of Sberbank of Russia.

3 Lending to working capital and current business needs of clients.

With regard to individuals, Sberbank of Russia follows the following priorities:

Increases the availability of loans by offering various ways their repayment - equal monthly (annuity) or differentiated payments, with the obligatory explanation to clients of all the possibilities and limitations of a particular type of payment;

Helps clients avoid becoming over-indebted by increasing attention to individual solvency when issuing new loans;

Retains the entire line of retail loan products and continues to optimize it, taking into account the need to maintain the quality of the loan portfolio;

Provides a boost financial literacy population, consultations and clarifications on all products and services of the bank;

Strengthens the work on maintaining and improving the quality of the loan portfolio, carefully assessing financial opportunities borrowers and collateral offered.

PJSC Sberbank provides the following types of loans:

1) consumer credit;

2) mortgage loan;

3) credit cards.

Consumer loan - a loan provided directly to citizens (households) for the purchase of consumer goods. Such a loan is taken not only for the purchase of durable goods (apartments, furniture, cars, etc.), but also for other purchases ( Cell phones, Appliances, Food). It acts either in the form of the sale of goods with a deferred payment, or in the form of a bank loan for consumer purposes, including through credit cards. In this case, a fairly high percentage is charged.

Table 6 shows the characteristics of consumer loans of PJSC Sberbank

Table 6 - Characteristics of consumer loans of PJSC Sberbank

Type of consumer loan	Description	Amount of credit	Interest rate	Credit term
Consumer loan without collateral	The loan is allocated for any purpose without collateral and guarantee	Up to 3,000,000 rubles	From 13.9% per year
Consumer loan secured by individuals	Issued under the guarantee of two persons that meet the criteria for the borrower	Up to 5,000,000 rubles.	From 12.9% per year
Non-targeted loan secured by real estate	The main condition is a pledge of own property.	Up to 10,000,000 rubles, should not exceed 70% of the appraised value of the property	From 12% per year
Consumer credit to military personnel - participants of the NIS (savings and mortgage system)	For any purpose, including as an additional payment for the purchased apartment	Maximum loan amount: 500,000 rubles. (without collateral), RUB 1,000,000 (with registration of a guarantee of an individual).	13.5% (with collateral), 14.5% (without collateral).
Loan to individuals leading a personal subsidiary farm	Special credit program for owners of private farms.	No more than 1,500,000 rubles. for one household
Consumer loan for refinancing	Making a loan to refinance debt.	Up to 3,000,000 rubles	13.9% and 14.9% per year

The appendix contains a list of requirements for borrowers and required documents for each type of consumer loan. Mortgage loan - providing a long-term loan on collateral real estate(land, dwellings, etc.). Table 7 provides a characteristic mortgage loans PJSC Sberbank.

Table 7 - Characteristics of mortgage loans of PJSC Sberbank

View mortgage loan	Description	Amount of credit	Interest rate	Credit term
Acquisition of finished housing	Loan for the purchase of an apartment or other living quarters in the secondary real estate market.	From 300 000 rub.	From 8.9% per year
Promotion for new buildings	A loan for the purchase of housing under construction or housing in a finished new building from a selling company.	From 300 000 rub.	From 7.5% per year
Mortgage plus maternity capital	When purchasing a home on credit, as down payment maternity capital funds can be used.	From 300 000 rub.	From 8.9% per year
Residential building construction	Loan for individual construction of a residential house.	From 300 000 rub.	From 10% per year
country estate	A loan for the purchase, construction of a dacha (garden house) and other buildings for consumer purposes.	From 300 000 rub.	From 9.5% per year
military mortgage	A loan for the purchase of an apartment, residential building or other residential premises in the secondary real estate market, as well as for the acquisition in the primary real estate market.	Up to 2,200,000 rubles.	10.9% per year

The appendix presents the requirements for borrowers and the required documents for each type of mortgage loan.

The technology for issuing loans in PJSC Sberbank is presented in table 8.

Table 8 - Technology of issuing loans

Name	Characteristic
Consideration period loan application	Within 2 working days from the date of submission to the Bank of a complete package of documents.
The procedure for granting a loan	The loan is granted at a time, no later than 30 calendar days from the date the Bank makes a positive decision to grant a loan. The date of the actual provision of the Loan is the date the loan is credited to the bank card account opened with PJSC Sberbank.
Loan repayment procedure	Annuity (equal) payments.
Partial or complete early repayment loan	It is carried out upon application at the branch of the Bank. The application must contain the date of early repayment, the amount and the account from which the funds will be transferred. The execution of the application for early repayment is made on the date of early repayment specified in the application, which may fall on a working day, as well as on a weekend or holiday. Minimum size the amount of early repayment is unlimited. There is no fee for early redemption.
Penalty for late loan repayment	The penalty for late repayment of a consumer loan is 20% per annum from the amount of the overdue payment for the period of delay from the date following the date of the fulfillment of the obligation established by the Agreement to the date of repayment of the Overdue Debt under the Agreement (inclusive). The penalty for late repayment of a mortgage loan corresponds to the amount key rate Bank of Russia

Credit card - banking payment card, intended for transactions, settlements for which are carried out exclusively at the expense of funds provided by the bank to the client within the established limit in accordance with the terms of the loan agreement.

Table 9 shows the characteristic credit cards PJSC Sberbank and requirements applicable to borrowers.

Table 9 - Characteristics of Sberbank credit cards and requirements applicable to borrowers

Type of credit card	Description	Maintenance cost	Credit	Loan interest	Client Requirements
classical Master Card	Credit card for daily use	From 0 to 750 rubles. in year	Up to 600,000 rubles.	From 23.9% to 27.9% per year	Citizenship of the Russian Federation, age from 21 to 65 years, permanent registration on the territory of the Russian Federation.
Gold MasterCard	Credit card for daily use, including a set additional services, special offers and discounts	From 0 to 3000 rubles. in year	Up to 600,000 rubles.	From 23.9% to 27.9% per year	Citizenship of the Russian Federation, age from 21 to 65 years, permanent or temporary registration on the territory of the Russian Federation.
Premium MasterCard world black Edition	A credit card will allow you to return up to 10% of the cost of purchases with bonuses THANK YOU	4900 rub. in year	Up to 3,000,000 rubles.	From 21.9% per year	Citizenship of the Russian Federation, age from 21 to 65 years old, permanent or temporary registration in the territory of the Russian Federation, total work experience of at least 1 year in the last 5 years and a period of work in the current place of at least 6 months
classical Visa card Aeroflot	A credit card allows you to earn Aeroflot Bonus miles and exchange them for award tickets of Aeroflot airlines or Sky Team alliance companies	900 rub. in year	Up to 600,000 rubles.	From 23.9% to 27.9%	Citizenship of the Russian Federation, age from 21 to 65 years, permanent or temporary registration on the territory of the Russian Federation, total work experience of at least 1 year over the past 5 years and a period of work in the current place of at least 6 months.
Aeroflot Visa Gold Card	A credit card allows you to earn Aeroflot Bonus miles and take advantage of special offers	3500 rub. in year	Up to 600,000 rubles.	From 23.9% to 27.9% per year	Citizenship of the Russian Federation, age from 21 to 65 years inclusive, permanent or temporary registration on the territory of the Russian Federation.
Aeroflot Visa Signature premium card	A credit card that allows you to accumulate more Aeroflot Bonus miles	12 000 rub. in year	From 300,000 to 3,000,000 rubles.	21.9% per year	Citizenship of the Russian Federation, age from 21 to 65 years inclusive, permanent or temporary registration on the territory of the Russian Federation
Classic Visa Card "Give Life"	50% of the cost of the first year of service and 0.3% of each purchase goes to a charity	From 0 to 900 rubles. in year	Up to 600,000 rubles.	From 23.9% to 27.9% per year	citizenship of the Russian Federation, age from 21 to 65 years, permanent or temporary registration on the territory of the Russian Federation, a total work experience of at least 1 year in the last 5 years and a period of work at the current place of work of at least 6 months.

A credit card can be issued at any branch of Sberbank. Required documents for registration: passport of the Russian Federation and an application form for a credit card. Loan term - 3 years.

Thus, PJSC Sberbank provides a wide range of lending services, taking into account the needs of various client groups.

3.2 Characteristics of passive operations of PJSC Sberbank

Deposit operations are bank operations to attract funds from legal entities and individuals in deposits either for a specified period or on demand.

Considering the deposit policy of the bank as one of the elements of the banking policy as a whole, it is necessary to proceed from the fact that the main goal of the deposit policy is to attract as much money as possible at the lowest price.

Successful implementation of this multifaceted goal of the bank's deposit policy involves solving such tasks as:

Assistance in the process of conducting deposit operations in obtaining bank profits or creating conditions for making profits in the future;

Maintaining the required level of bank liquidity;

Ensuring the diversification of the subjects of deposit operations and the combination of different forms of deposits;

Maintaining the relationship and mutual consistency between deposit operations and operations for issuing loans in terms of amounts and terms of deposits and credit investments;

Minimization of free funds on deposit accounts;

Conducting a flexible interest rate policy;

Constant search for ways and means to reduce interest costs on attracted resources;

Development of banking services and improvement of the quality and culture of customer service.

Successful fulfillment of the goals and objectives set by the bank in the process of developing and implementing a deposit policy largely depends on the effectiveness of the functioning of the mechanism for forming a deposit policy.

Each of the stages of the formation of the deposit policy of Sberbank is directly related to the others and is mandatory for the formation of an optimal deposit policy and the correct organization of the deposit process. Various structural units jar.

By maturity, deposits are divided into demand deposits and term deposits.

Demand deposit - under the agreement, the credit institution undertakes to return the invested funds at any time at the first request of the client. Since the bank does not accept a deposit for a certain period, the rate on such a deposit is minimal - on average no more than 0.1%.

Term deposit - deposits are placed for a certain period specified in the contract. Most often there are deposits for three, six months or one year. In order to receive the full interest rate, it is necessary to keep the money in the deposit during the entire term of the agreement. Otherwise, the bank will return the deposit, but with a significantly reduced interest - usually at the level of the rate on demand deposits.

Term deposits can, in turn, be divided into separate subspecies according to their purpose: savings, savings or settlement. The simplest of them is savings. For such a deposit, replenishment and partial withdrawal operations are prohibited. Savings deposits tend to have the highest rates.

Savings deposits are designed for those who would like to replenish the deposit during the term of the agreement. They are intended for those who would like to accumulate some a large sum(for example, for an expensive purchase).

The settlement deposit allows the client to maintain control over his funds to some extent, manage his savings by making incoming or outgoing transactions. Another name for this type of deposit is universal deposits. Settlement deposits are also consumable-replenished and consumable.

The types of deposits can also be differentiated depending on who they are intended for.

The deposit for individuals is intended for ordinary citizens. Such deposits are protected by the deposit insurance system.

Deposit for legal entities - a type of deposit designed for organizations. With the help of it, companies place temporarily free cash. By agreement between the bank and the legal entity, early withdrawal of funds from the deposit may be prohibited, and this does not contradict the current legislation. In addition, deposits of legal entities are not subject to the deposit insurance system.

Special deposits are offered, as a rule, to a narrower group of persons.

For example, banks can develop special products for pensioners, students, etc. In Sberbank, this type of deposit includes the Social deposit. This special contribution for children left without parental care. The deposit is issued for 3 years, the minimum amount is 1 ruble, the interest rate is 4.06% in rubles.

Table 10 - Characteristic term deposits for individuals in PJSC Sberbank

Type of deposit	Description	Minimum deposit amount	Interest rate	Deposit term
Deposit "Save Online"	Online deposit for reliable savings and guaranteed income.		From 4.05% to 5.63%	From 1 month to 3 years inclusive
Deposit "Top Up Online"	A replenishable deposit for those who prefer to save and save their funds regularly.		From 3.95% to 5.12%
Deposit "Manage Online"	Online deposit for free management cash with the ability to use part of the funds without loss of interest.		3.25% to 4.82%	From 3 months to 3 years inclusive
Deposit "Give Life"	Contribution to help children with serious illnesses. Every 3 months, Sberbank transfers an amount of 0.3% per annum of the deposit amount to the Podari Zhizn charitable foundation
savings account

Financial economic indicators activities of PJSC Sberbank of Russia

· The total capital of the Bank, calculated in accordance with the Regulation of the Bank of Russia dated December 28, 2012 No. 395-P "On the methodology for determining the amount of equity (capital) of credit institutions (Basel III)", increased compared to January 1, 2016 by 117.2 billion rubles, up to 2,775.3 billion rubles. Earned profit became the source of capital growth. The return on assets increased from 0.8% to 2.0% due to the growth in net profit.

Return on equity for the 1st half of 2016 increased from 8.0% to 18.9% due to an increase in net profit .

· Net assets decreased compared to January 1, 2016 by 3.7%, or by 0.8 trillion. rubles, up to 21.9 trillion. rubles. The dynamics of net assets was strongly influenced by the negative revaluation of foreign currency balance sheet items as a result of the strengthening of the ruble. Thus, the net loan debt compared with the beginning of the year decreased by 0.7 trillion. rubles, or by 4.0%, which was the result of the revaluation of foreign currency loans to legal entities and non-resident banks. Also, the dynamics of net loan debt was influenced by the investment of part of the funds previously placed in loans to banks in more profitable instruments, in particular, in securities. Net investments in securities and other available-for-sale financial assets increased by 16.1% or $0.4 trillion. rubles to 2.7 trillion. rubles. The growth of investments in subsidiaries and affiliates is associated with pre-capitalization subsidiaries. Reduction of cash balances since the beginning of the year by 0.3 trillion. rubles, or by 34.4%, which took place mainly in January, due to the seasonal decline in demand for cash compared to the period of the New Year holidays. 12

· Clients' funds remain the basis of the Bank's resource base. Since the beginning of the year, their balance has decreased by 0.7 trillion. rubles, or by 3.9%, to a value of 17.0 trillion. rubles. The negative revaluation of currency balances affected the dynamics of customer funds.

· The financial result (including other comprehensive income from the revaluation of securities for sale) amounted to 295.1 billion rubles, which is 89.3 billion rubles or 43.4% more than the same period last year.

Liquidity indicators of Sberbank of Russia PJSC are presented in Table 2. commercial deposit bank

In the 1st half of 2016, the total assets of Sberbank of Russia PJSC decreased by 831 billion rubles and in the 2nd quarter amounted to 21,876 billion rubles (against 22,707 billion rubles at the beginning of the year) .

The main factors that determined the dynamics of assets were:

· decrease in the amount of net loan debt (decrease over the year by 682 billion rubles to the level of 16,188 billion rubles);

· decrease in the amount of cash by RUB 252 billion due to lower demand for cash from customers;

revaluation of assets at fair value through profit or loss (for 2015 - by 155 billion rubles),

· Growth in investments in securities and other financial assets available for sale, as well as an increase in investments in subsidiaries and affiliates (total by 598 billion rubles over half a year).

The modern banking system is the most important area national economy any developed country and states.

Commercial banks, acting in accordance with the country's monetary policy, regulate the movement of funds, affecting the speed of their circulation, total mass, issue, including the amount of cash in circulation.

The current difficult economic situation in Russia due to the sanctions imposed against enterprises and organizations shows a number of negative factors that, among other things, affect the profits and profitability of banks.

The main goal of a commercial bank is to obtain maximum profit, subject to its long-term functioning and stable position in the market.

The amount of profit or loss received by the bank, being the final financial result, reflects the results of all types of its activities, active and passive operations.

The profit of a commercial bank is the main financial result of its activities, defined as the difference between income received and expenses. In turn, the bank's profitability is an indicator of the effectiveness of its use of monetary or other resources.

Income, expenses and profits are a reflection of a complex of objective and subjective factors affecting the bank's activities: client base, location, availability of sufficient premises to serve the clientele, level of competition, etc.

Revenues are cash receipts from its production and non-production activities. A commercial bank can receive income from both main and side activities, as well as have occasional income classified as other. From this it follows that the source of the bank's income is its main and side activities. Part of the income received by a commercial bank is directed to the creation of reserves to cover potential risks. The totality of all income of a commercial bank is called gross income.

PJSC Sberbank of Russia is the largest universal bank Russia, which provides banking services to legal entities and individuals. License number 1481 dated August 11, 2015. The Bank is a member of the deposit insurance system. Authorized capital 67.7 billion rubles. It is a public joint stock company, 52.3% of the shares are owned by the Central Bank of the Russian Federation, the remaining 47.6% of the shares are in public circulation, the owners of which have not been established (including those owned by minority shareholders) .

Let's analyze the main financial results of PJSC "Sberbank of Russia" for 2010-2016. according to the income statement of a commercial bank for seven reporting periods (table 1) .

Table 1.

Main financial results activities of Sberbank of Russia PJSC for 2010-2016(billion rubles)

Indicators
Indicators
Net interest income
Net fee and commission income
Operating income before provisions
Operating income
Allocations to the provision for impairment of the loan portfolio
Operating expenses
Profit before tax
Net profit

More clearly, the indicators of table 1 are presented in figure 1.

Figure 1. Dynamics of the main financial results of PJSC Sberbank of Russia for 2010-2016

The data in Table 1 and Figure 1 show a positive upward trend in profit indicators. It can be seen that for 7 years the operating income of the bank increased by 1047.7 billion rubles. or by 161.2%. Profit before tax from 2010 to 2016 also increased by 447.4 billion rubles. or nearly three times. The net profit of PJSC Sberbank of Russia increased by 360.3 billion rubles. or nearly three times.

Figure 2 presents the dynamics of the bank's net profit. In 2014-2015, the bank's net profit tended to decrease due to the current situation in the country economic crisis. Net profit of the bank from 362 billion rubles. in 2013 decreased to 290.3 billion rubles. in 2014 and further up to 222.9 billion rubles. in 2015. For two years, the bank lost 139.1 billion rubles. However, in 2016, compared to 2015, the net profit of PJSC Sberbank of Russia increased by 319 billion rubles. or almost 2.5 times.

Let's do a trend analysis. Trends can be represented by various equations - logarithmic, linear, power, etc. A trend is the main trend in a certain series (indicator).

Based on the graph data for 2010-2016 in Figure 2, a polynomial trend line is constructed, which approximates the empirical share well.

Figure 2. Dynamics of net profit of PJSC Sberbank of Russia for 2010-2016

Thus, in Figure 2, there is a clear uptrend in 2010-2016. If there are no major changes in politics and the economy, and Sberbank of Russia PJSC will work without slowing down, then we can expect that profit next year, 2017, will also grow.

Bibliography:

Bukato, V.I. Banks and banking operations in Russia / V.I. Bukato, Yu.I. Lvov. - M.: Finance and statistics, 2012. - 498 p.
Bondar A.P., Kondrashikhin I.A. The main ways to increase profits and profitability of regional banks on the example of JSC "Sevastopol Sea Bank" [Electronic resource]. Access mode: http://elibrary.ru/query_results.asp (accessed 04/25/2017)
Zhukov E.F. Money. Credit. Banks. Securities: textbook. allowance. - M .: New knowledge, 2011. - 735 p.
Zagidullina A.M., Araslanbaev I.V. Formation of profit in commercial bank[Electronic resource]. Access mode: http://elibrary.ru/query_results.asp (accessed 04/25/2017)
Official website of PJSC "Sberbank of Russia" [Electronic resource]. Access mode: http://www.sberbank.com (Accessed 04/24/2017)

Theoretical foundations of banking statistics. Analysis of the structure of the loan portfolio. Determination of the concentration index of financial flows. Calculation of indicators of dynamics and identification of a trend. Study of the dependence of bank assets on the amount of deposits of individuals.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://allbest.ru

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

Bryansk State Technical University

Department of "Economics, organization of production, management"

Course work

in the discipline "Statistics"

Statistical analysis of the bank's activities (on the example of PJSC "Sberbank of Russia")

Completed by: Student Damansky D.A.

Checked by: Ph.D., Assoc. Novikova A.V.

Bryansk 2016

Introduction

Chapter 1. Theoretical basis banking statistics

1.1 Socio-economic essence of the banking system and banking statistics

1.2 Key performance indicators of the bank

1.3 Review of banking services for 2010-2015

1.4 Banking system development forecast

Chapter 2. Calculation and analysis of performance indicators of PJSC Sberbank of Russia

2.1 Calculation of the number of groups and interval values

2.2 Calculation of relative values

2.3 Means and measures of variation

2.4 Application of the sampling method

2.5 Calculation of dynamics indicators and identification of a trend

2.6 Correlation-regression analysis

Conclusion

Bibliography

Application

Introduction

Development of banking activities - necessary condition real creation market mechanism. The emergence of new structures (in the area of individual banking operations) increases the likelihood of unpredictable changes and forces banks to develop a flexible policy for managing their activities. Therefore, it is important to study the financial performance of banks. After all, they reflect the main aspects of the bank's activities. Of particular relevance is the knowledge of the nature and strength of the relationship between these indicators, which allows you to manage socio-economic processes and predict their development.

Statistical analysis of the bank's activity is one of the main conditions for ensuring the quality and efficiency of the managerial decisions made. Reliable performance the bank depends on its ability at any time and in full to meet the requirements for its obligations, i.e. the bank must at any time quickly make payments on behalf of customers and be responsible for its obligations in the event of crisis situation in a bank or in the financial market. In the course work, the main attention is paid to the statistical study of the performance of the Sberbank of Russia.

The object of the study is PJSC Sberbank of Russia.

The subject of the study is banking statistics.

Target term paper consists in studying the statistical indicators of the activities of PJSC Sberbank of Russia.

Work tasks:

Outline the theoretical foundations of banking statistics;

Calculate statistical indicators characterizing the activities of the bank.

Chapter1. Theoretical foundations of banking statistics

The banking system is an integral part of the economy of any state. Modern banking systems of different countries have a multi-level structure. The main link of any banking system is the Central (National) Bank. It belongs to the state administration bodies (monetary authorities) and performs the functions of monetary regulation:

Issue of the national currency;

Management of the country's international reserves;

Acceptance of obligations in the form of deposits of other banks;

The role of the lender of last resort;

The role of the fiscal agent of the central government.

The banking system includes operating banks, credit institutions and organizations that perform certain banking operations that support the activities of banks and credit institutions (cash settlement centers, bank audit firms, etc.). The banking system is the main integral part credit system, which is included in economic system countries. Thus, the banking system actively interacts with other parts of the social and economic mechanism.

Distinguish between single-tier and two-tier banking system. One-tier banking system is spoken of in the case when there is no central bank in the state or all banks function as central ones. This type of banking system is not typical for a market economy. A developed economy is characterized by a two-tier banking system, the first tier of which is the central bank, the second - commercial banks and credit institutions. Such a banking system takes into account the freedom of enterprise, on the one hand, and allows you to control the activities of commercial banks, on the other hand.

Russia has a two-tier banking system, which includes the Central Bank of the Russian Federation (Bank of Russia) and credit institutions, as well as their branches and offices, representative offices of foreign banks.

The main areas of socio-economic statistical analysis are:

Development of strategy and tactics monetary policy the monetary authorities of the country;

Determination of the size of the official refinancing rate, depending on the state and prospects for the development of the economy;

Development of strategy and tactics of payment policy;

Supervision over the performance of individual credit institutions and the banking system as a whole;

Control over monetary policy;

Drawing up the balance of payments of the Russian Federation.

1.1 Socio-economic essence of the banking system and banking statistics

Consider some basic concepts of the subject of study.

A bank is a credit institution that has the exclusive right to carry out the following banking operations in aggregate: attracting funds from individuals and legal entities to deposits; placement of funds on its own behalf and at its own expense on the terms of repayment, payment, urgency; opening and maintaining bank accounts of individuals and legal entities .

A credit institution is a legal entity that, in order to make a profit, as the main goal of its activities, on the basis of a special permit (license) of the Central Bank of the Russian Federation, has the right to carry out banking operations provided for by the Federal Law "On Banks and Banking Activities". A credit organization is prohibited from engaging in production, trade and insurance activities.

A non-bank credit institution shall have the right to carry out certain banking operations provided for federal law. Non-bank credit institutions include: insurance, leasing, financial companies; pension, investment, charitable funds; pawnshops; credit unions, societies and partnerships, etc.

A commercial bank is a multifunctional institution that performs operations in all sectors of the loan capital market. In other words, banks provide loans, settlements and financing of individual enterprises, groups of enterprises, industries, trade, other legal entities and individuals at the expense of attracted funds (deposits). All these operations are carried out on a paid basis.

Banking statistics is a branch of financial statistics whose tasks are to obtain information to characterize the functions performed by the banking system, develop analytical materials for the needs of managing the country's monetary system, primarily credit and cash planning and control over the use of plans.

The following objects are distinguished in banking statistics:

Resources of banks and their use;

Short-term loan;

Cashless payments;

Cash circulation;

savings business;

Financing and lending of capital investments;

Cash execution of the state budget.

Table 1 can serve as an example of the result of banking statistics.

Table 1 - Number and structure of credit organizations

Definition
Number of credit institutions registered in the Russian Federation
including those having the right to carry out banking operations (operating)
Number of credit institutions with foreign participation in the authorized capital, having the right to carry out banking operations
including:
with 100% foreign participation
with foreign participation from 50 to 100%
Number of branches of operating credit institutions in the Russian Federation

Sberbank of Russia
banks with 100% foreign participation in the authorized capital
Number of branches of operating credit institutions abroad
Registered authorized capital of operating credit institutions, billion rubles
Number of credit institutions holding licenses (permits) granting the right to:
to attract deposits from the population
for operations in foreign currency
for general licenses
for operations with precious metals

Thus, the subject of statistical analysis are both the banks themselves and other credit institutions, real and potential customers, and correspondents, individuals and legal entities.

1.2 Key performance indicators of the bank

The main statistical indicators used by the Central Bank of the Russian Federation are grouped into 6 blocks:

structures banking sector;

capital adequacy and liquidity;

Loan portfolio structures;

Sizes and structures of gold and foreign exchange reserves;

The main factors determining the official exchange rate;

Indicators that determine official interest rates.

Of these, the first 3 blocks are directly related to banking statistics. Let's take a closer look at their performance.

The structure of the banking sector includes the following indicators:

The number of registered and operating banks in Russia and their regional distribution;

Number of branches of credit institutions and their distribution by region..

Index of the number of banking institutions in the region. It is calculated as the ratio of the number of banking institutions in the region to the similar average Russian indicator, expressed as a percentage. It is used when calculating the concentration index of financial flows.

Average number of branches created by one bank. It is calculated by dividing the number of bank branches registered in a given region, regardless of the location of these branches, by the number of banks registered in the territory.

Grouping of credit institutions in accordance with the amount of total or paid-in capital.

Grouping of credit institutions in accordance with the type of licenses issued by the Central Bank of the Russian Federation.

Capital adequacy is an indicator of the bank's performance, expressed as the ratio of the bank's own funds to the total volume of risk-weighted assets.

Capital adequacy and liquidity implies the study of the following indicators:

Growth rates of total equity capital of banks;

Capital of the banking sector, including as a percentage of GDP; to the value of banking sector assets;

Ratio of banks' capital to risk-weighted assets;

Ratio of core capital to risk-weighted assets;

Attitude highly liquid assets to the total assets of the banking sector;

The ratio of liquid assets to total assets;

The ratio of highly liquid assets to demand liabilities;

The ratio of customer funds to total loans.

Indicators of the structure of the loan portfolio of the banking system:

Attitude total amount involved bank deposits(including and excluding received interbank deposits) in domestic and foreign currency to GDP;

The ratio of the total amount of loans issued by banks (with and without interbank loans) in domestic and foreign currency to GDP;

The ratio of the total amount of interbank loans (deposits) in domestic and foreign currency to GDP;

Growth rates of total credit investments of banks (including and excluding interbank loans);

Growth rates of short-term credit investments of banks (with and without relevant interbank loans);

Growth rates of total (short- and long-term) deposits of bank customers (including and excluding interbank deposits);

The specificity of banks as intermediaries is that most of their income depends on interest rates, and if for bank customers the level of both real and nominal interest rates is important, then for banks the most important parameter is the difference between interest rates.

The assets of a financial institution are usually reflected in the balance sheet of an institution. Assets are the resources at the disposal of the organization.

The return on bank assets is a single indicator for evaluating the effectiveness of a bank, characterizing in relative units the use of all resources received by the bank at its disposal. Return on bank assets is the ratio of profit to average total assets.

The return on assets ratio (Kd.a) is defined as the ratio of total income to the value of the bank's assets:

Kd.a \u003d D / A (1),

A is the value of the bank's assets.

2) The rate of return on income-generating assets (KD APD) is defined as the ratio of total income to the value of income-generating assets:

K D APD \u003d D / APD (2),

where D is the total income of the bank;

Coefficient percentage yield income-generating (To PD APD) is defined as the ratio of interest income to the value of working assets:

To PD APD \u003d Dp / APD (3),

where Dp - interest income of the bank;

APD - assets that generate income (working).

The non-interest yield ratio of income-producing assets (NIR APA) is defined as the ratio of non-interest income to the value of income-producing assets:

K NDAPD = Dn / APD (4),

where Dn - non-interest income jar.

The rate of return on assets shows the amount of income attributable to 1 rub. bank assets.

Profitability of the bank - an indicator of the bank's activities, characterizing:

For shareholders - return on invested capital;

For depositors - a guarantee of reliability and efficiency of the bank;

For the bank - the main source of equity capital

The main criteria for profitability are return on assets and net income. The main and most stable component of the net profit of a commercial bank is the net interest margin, which makes it possible to determine the effectiveness of the use of paid resources in assets placed at interest.

Interest margin can be defined as follows:

PMCH \u003d (Dp - Rp) / APD * 100% \u003d PP / APD * 100% (5),

where Dp - interest income of the bank; Рп - interest expenses of the bank;

APD - assets that generate income (working);

PP - interest income.

If in formula (5) instead of income-generating assets, total assets (averaged) are used, then this indicator is called the total interest margin (MIO):

PMO \u003d PP / A * 100% (6),

where A is the value of the bank's assets.

Let's compile a ranking table by experts of bank performance indicators according to their importance for the concept of bank reliability (Table 2).

Table 2 - Ranking by experts of bank performance indicators according to their importance for the concept of bank reliability

Index	% of experts who indicated this indicator among the most important
Share of overdue debt in loans
Current liquidity
Capital adequacy
Equity
The share of long-term liabilities in the balance sheet
Share of non-performing assets in balance currency

Return on equity
Instant liquidity
The share of long-term loans in the balance sheet

The table shows that experts consider the share of overdue debts in loans issued to be the most important characteristic of the bank's activities. The group of those most influencing reliability also includes indicators of asset liquidity, capital adequacy, profitability and equity capital. The share of long-term loans in the economy did not make it into the top five, however, 20% of experts consider this indicator important.

1.3 Overview of banking services for 2010-2015

According to the Bank of Russia, in the first seven months of 2015, banks received a total profit (before taxes) in the amount of 34 billion rubles, which was 15 times less than the same indicator in 2014.

Given that in the first half of 2015 the sector's profit amounted to 51.5 billion rubles, banks ended July 2015 with losses of 17.5 billion rubles. At the same time, it should be noted that the depth of the recession in the banking system is smoothed out by a significant positive contribution of Sberbank of Russia, which continued to increase profits, having received 32.8 billion rubles in July. profit (before taxes), and according to the results of seven months - 127.8 billion rubles. Excluding Sberbank of Russia, the losses of the banking sector in January-July amounted to 93.8 billion rubles, and in July - 50.3 billion rubles. The reason for the enormous losses of most banking organizations in Russia is the ongoing plummeting asset quality, which leads to an increase in arrears. In particular, in July the growth of the total share of overdue debt accelerated, increasing by 0.2 percentage points. and reaching 6.5% by August 1, 2015, which is only 0.2 p.p. below the peak reached in May 2010 .

One of the reasons for the persistence of high rates of growth in overdue debt is the difficult financial situation of most corporate borrowers, largely due to the continued contraction in consumer and investment demand - retail turnover in July fell by 9.2% in annual terms.

Under the current conditions, banks are forced to adhere to a more conservative lending policy, which also leads to the fact that interest rates on short-term loans, necessary to replenish working capital, which is extremely important for the life of companies, have become prohibitively high for many borrowers. In particular, in June 2015 the weighted average rate on corporate loans up to 1 year (excluding OJSC Sberbank) amounted to 15.62%, which is only 1.11 p.p. below December 2014 levels.

A similar situation has developed with regard to interest rates on loans for small and medium-sized enterprises. After a sharp increase at the end of last year and the beginning of this year (from 16.3% in December 2014 to 18.9% in January 2015), the level of interest rates for small and medium-sized businesses did not practically decrease, remaining critically high, which indicates the preservation of increased risks of lending to this segment compared to the corporate sector as a whole.

In retail lending, the situation as a whole looks even more unfavorable. Interest rates on loans for individuals (up to 1 year, in rubles, excluding Sberbank of Russia) decreased in June by 2.16 percentage points. to 27%, however, they were not able to offset the May jump by 2.73 p.p. The reason for maintaining a high level of interest rates, despite the reduction in the cost of funding by the Bank of Russia, is also the growing costs of creating reserves associated with the outstripping growth of bad debts. In addition, the continued decline in real disposable income and wages of the population does not allow banks to increase lending, as a result of which the retail loan portfolio declined steadily in the first six months of 2015, losing 5.3% of its volume during this time. The accumulated problems in the banking system ultimately led to an acceleration in the growth of total losses of unprofitable banks in July to 337.2 billion rubles. (+31.5% compared to June 2015) and an increase in the number of unprofitable credit institutions up to 234. At the same time, retail banks account for a significant part of the losses: in the first half of the year, 6 out of 10 largest retail banks accounted for 74% of all losses among unprofitable retail banks according to RAS. In addition, the net loss of Russian Standard Bank under IFRS for the first half of 2015 reached a record 22 billion rubles, against a loss of 4.7 billion rubles. for the same period last year. The loss turned out to be more than the expectations of Standard & Poor's and UBS analysts, who had previously predicted it at the level of 15-16 billion rubles.

1.4 Banking system development forecast

The growth of the banking sector in April-May 2015 slowed down sharply. This is largely due to the currency revaluation associated with the strengthening of the ruble in this period (just as the large-scale increase in bank balance sheets at the end of 2014 was caused by a sharp weakening Russian currency). However, there are reasons to believe that the current slowdown in growth is structural in nature and is due to two important factors:

The effect associated with the closure of external financial markets due to sanctions (which de facto affected almost all large Russian borrowers) and the urgent need for funding from Russian banks, is fading away;

Investments Russian companies in production capacity have been declining since the beginning of 2014 - enterprises simply do not need loans for development.

Thus, in the near future, the current trend towards a slowdown in the growth of the banking system will continue. Moreover, most likely, anemic growth awaits Russian banks in the medium term.

Preconditions for a Strategic Forecast

Base scenario for the development of the banking sector in 2015-19. is based on the following assumptions regarding key factors:

The dynamics of the main macro variables corresponds to the base scenario of our macro forecast;

Revocation of licenses from Russian banks continues at the current pace during 2015-16, and starts to slow down sequentially from 2017;

The gradual lifting of EU and US financial sanctions against Russian banks and enterprises will not begin until 2017 at the earliest.

Assets: The growth rate of bank assets will sharply decline until the end of 2015. After reaching a minimum - about +6% - in early 2016, growth will recover, but will remain at a low level until the end of 2019. Penetration of banking services to GDP will increase on the planning horizon up to 120%.

Capital: It is expected that in 2015-19. Russian banks will be able to maintain the capital adequacy ratio at 12%. In addition, as the economic situation stabilizes, banks' appetite for risk will gradually begin to grow, and by the beginning of 2017, the ratio of risk-weighted assets (RWA) to total assets will return to pre-crisis levels.

Unexpected peak in capital growth of the banking system in late 2015 and early 2016 due to the low base effect on RWA.

Banking services for companies: Corporate lending, including SMEs, will continue to slow down from the 2014 record. Growth is expected to dip in early 2016 due to a strong base in early 2015. Subsequently, loan portfolio growth will return to its average long-term level of 12-13%.

The growth of funds raised from corporate clients will also slow down. However, the failure at the beginning of 2016 is likely to be avoided due to the excess liquidity accumulated by companies in bank accounts (Figure 1).

Figure 1 - Accounts and deposits

Retail banking: The retail loan portfolio will begin to decline in the second half of 2015 and is unlikely to reach positive growth rates earlier than Q2. 2016 Trends in retail lending over the medium term:

The greatest growth potential remains in secured loans - mortgages and car loans (saturation in both market segments is low, consumers will continue to show demand for real estate and cars);

In the segment of unsecured consumer lending, there is already a noticeable oversaturation of the market, in the future this segment is unlikely to be able to grow at a rapid pace;

The attitude of the Bank of Russia to unsecured consumer lending is negative, so we can expect further "crackdown" in the regulation of this type of loans in favor of credit cards, which are a more civilized type of retail loans.

The dynamics of household deposits, after some slowdown in 2015, will return to the average long-term growth rate of about 14-15% (Figure 2).

Figure 2 - Retail loans

In general, the growth of the banking system in the medium term can be divided into two stages:

Deceleration or recession period in 2015-16;

Growth resumed in 2017-19

Chapter2. Calculation and analysis of performance indicators of PJSC Sberbank of Russia

2.1 Calculation of the number of groups and interval values

We will analyze the 30 most reliable small and medium-sized banks in the Russian Federation using the grouping method according to the following data from Appendix A.

As a grouping feature, we take the authorized capital. We form four groups of banks with equal intervals. The interval values are determined by the formula:

Let's denote the boundaries of the groups:

2100-7350 - 1st group

7350-12600 - 2nd group

12600-17850 - 3rd group

17850-23100 - 4th group.

After the grouping attribute is determined - the authorized capital, the number of groups is set - 4 and the groups themselves are formed, it is necessary to select indicators that characterize the groups and determine their values for each group.

The indicators characterizing the banks are divided into four specified groups and the group totals are calculated. The results of the grouping are entered into a table and the overall results are determined for the totality of units of observation for each indicator (Table 3).

Table 3 - Grouping of commercial banks by the size of the authorized capital

Number of banks	Authorized fund, million rubles	Operating assets, million rubles	Capital, million rubles

The structural grouping of commercial banks based on the data in table 4 will look like (table 4):

Table 4 - Grouping of commercial banks by the size of the authorized capital (in%% of the total)

Groups of banks by the size of the authorized capital, million rubles	Number of banks	Authorized fund	Working assets

Table 4 shows that 60% small banks prevail, accounting for 42.5% of the total capital. A more specific analysis of the relationship between indicators can be done on the basis of the analytical grouping (Table 5).

Table 5 - Grouping of commercial banks by the size of the authorized capital

Groups of banks by fund size, million rubles authorized	Number of banks	Capital. million rubles Total	Operating assets, million rubles Average per bank	Average per bank

The amount of capital and working assets are directly dependent on each other, and how bigger bank, the more efficient the management of working assets.

2.2 Calculation of relative values

Using relative comparison indicators, compare the volumes of net profit in the largest Russian banks for 2015 (table 6):

Table 6 - Volumes of net profit in the largest Russian banks for 2015

The relative comparison indicator is the ratio of the same absolute indicator (in our case, the amount of net profit) characterizing different objects (banks):

To determine the relative value of the comparison, we compare the initial data on the volume of net profit:

The volume of net profit of Sberbank of Russia in April 2015 exceeded the same indicator of Alfa-Bank by more than 9 times.

Sberbank's net profit exceeds Raiffeisenbank's net profit by 14.6 times; VTB - 17.4 times; UniCredit Bank - 18.4 times.

2.3 Means and measures of variation

To build a statistical series of distribution, we determine the value of the interval by the formula:

where n is the number of groups

million rubles - interval value

Let's make a table of a series of distribution of banks by the volume of loans issued by commercial banks (table 7).

Table 7 - Calculation of average values

Initial data	Estimated values
Groups of banks by volume of issued commercial loans. banks, million rubles	Number of banks in group f	Interval middle, x	Accumulated Frequencies

Find the arithmetic mean.

For the calculation, as the values of the features in the groups, we will take the midpoints of these intervals (x), since the values of the averaged feature are given as intervals. Calculate and substitute the obtained values in the table.

So, the average amount of loans issued by commercial banks is 59450 million rubles.

Let's find the standard deviation using the formula:

To do this, we will make intermediate calculations and substitute them in the table.

Find the coefficient of variation:

Let's find the mode by the formula:

where is the lower limit of the modal interval;

modal spacing;

Frequencies in modal, previous and following modal intervals (respectively).

The modal series is determined by the highest frequency. The table shows that this interval is (34250 - 59450 million rubles).

Find the median using the formula:

where is the lower limit of the median interval;

median interval;

Half of the total number of observations;

The sum of observations accumulated before the beginning of the median interval; - number of observations in the median interval.

First, let's find the median interval. This interval will be (34250 - 59450 million rubles).

Conclusions: Since V>33%, this indicates a significant fluctuation of the trait, not typical medium size, about the heterogeneity of the population.

Since > 0, i.e. (59450 - 44330) > 0, then right-sided asymmetry is observed.

2.4 Application of the sampling method

Selective observation is such a non-continuous observation in which the selection of units to be surveyed is carried out in a random order, the selected part is studied, and the results are distributed to the entire original population.

The population from which the selection is made is called the general population (N). The set of selected units - sampling set (n).

Let's make an additional table "Calculation of indicators of selective observation" (Table 8).

Table 8 - Calculation of indicators of sample observation

The average value of the feature in the sample is found by the formula (11)

The sampling error must be found by non-repetitive selection according to the formula (12)

where, is the variance in the general population (found by formula 13)

n is the number of units in the sample

N is the number of units in the general population.

The condition says that the sample is 3%, mechanical.

Therefore, n=37 is 3% and N=x is 100%.

Find x by the rule of proportion (formula 14)

Using formula 22, we find the sampling error for non-repetitive selection

The boundaries within which the average profit in the general population will be located are found by the formula (15)

t - Confidence coefficient, which depends on the probability (Table 9).

Table 9 - Dependence of the coefficient of confidence on the probability

Probability

By condition, probability = 0.683. Therefore, t=1

Let's find the boundaries within which the average profit in the general population will be, according to the formula 15

Conclusion: in 683 cases out of 1000, the size of the average profit in the general population will lie in the range of 169.58 million rubles. up to 192.04 million rubles.

In the remaining 317 cases out of 1000, it will go beyond these limits.

The sampling error of the share of banks with a profit of 153 million rubles. and more we find by formula (16)

To find the value of u (share in the sample), it is necessary to find out how many banks will have a profit of 153 million rubles. and more. According to table 1.3, the number of such banks = 24 (N).

Let's find the share in the sample population according to the formula (17)

Find the sampling error of the share of banks with a profit of 153 million rubles. and more according to the formula (16), using the value N=1233.34 already found in paragraph 1

Let's find the boundaries in which the general share will be, according to the formula (18)

57,16 < p < 72,56

Conclusion: in 683 cases out of 1000, the share of banks with a profit of 153 million rubles. and more in the general population will lie in the aisles from 57.16% to 72.56%.

In the remaining 317 cases, the share of such banks will go beyond these limits.

2.5 Calculation of dynamics indicators and identification of a trend

To calculate the absolute and relative indicators of dynamics, we use the formulas from Table 10.

Table 10 - Formulas for absolute and relative indicators of dynamics

Index		Basic
Absolute growth
growth rate
Growth rate
Rate of increase
Absolute value of 1% increase

Designations:

У1,2,3…n - all levels of consecutive periods;

n is the number of levels in the row.

Let's calculate the absolute and relative indicators, using data from appendix B for 2003-2015.

The results are presented in table 11.

Table 11 - Calculation of dynamics indicators

Accounts payable, billion rubles

Indicators

Absolute growth, billion rubles

Growth factor

Growth rate, %

Absolute value of 1% increase, billion rubles

Average indicators of dynamics for the analyzed period:

The average interval level of the dynamics series:

Average absolute growth:

Average growth factor:

Average growth rate:

The average value of the absolute value of 1% increase:

Thus, on average, the growth rate of accounts payable of organizations (excluding small businesses) in the Russian Federation for 2003-2015. amounted to 118.1% or 2803.5 billion rubles, which is determined by an average increase of 18.1% per year.

One of the main tasks of studying the series of dynamics is to identify the main trend (pattern) in changing the levels of the series, called a trend. To determine the trend based on Table 9, we use the analytical alignment method using an equation. Calculations of the required values in table 12.

Table 12 - Calculation of values for determining the trend