Economic content of the financial condition of the commercial bank. Evaluation of the financial condition of the commercial bank. Preliminary analysis applies when evaluating the status of accounts to identify the possibility of carrying out any operations by the Bank

Federal Agency for Education

All-Russian Correspondence Financial and Economic Institute

Department of Statistics

Course work

by discipline "Statistics"

"Statistical analysis of the financial state of a commercial bank"

Option number 13.

Introduction ................................................................................. ... 3

Commercial banks. Their functions ................................................ .... 5

The system of indicators characterizing the financial condition of the commercial bank ................................................................................ ..8

Statistical methods for analyzing the financial condition of a commercial bank .................................................................................................. ... 14

Calculated part ........................................................................ ..17

Analytical part .................................................................. .31

Conclusion .............................................................................. .37

List of used literature ........................................................... .. 39

Applications ........................................................................... ... 40

Introduction

Bank - A commercial institution that attracts funds for legal entities and individuals and on its own behalf places them on the terms of repayment, payability and urgency, and also carries out settlement, commission-intermediary and other operations.

The banking system is the most important component of the market economy. The specifics of the banks are that they, in contrast to ordinary enterprises, operate mainly in other people's own (attracted) means and therefore there are a huge responsibility for the safety of trusted money.

A commercial bank (credit institution), like any commercial organization, is created and operating for the sake of obtaining its owners (shareholders, shareholders) of maximum profits on capital invested in it. In a market economy, the ability to attract additional resources for banks is uniquely due to the degree of their financial sustainability. In this regard, the role of the analysis of the financial condition of the Bank is significantly increasing.

The financial condition - generalizing, comprehensive characteristic of the bank - reflects the level of compliance with the Bank in its activities of restrictions (minimum size of the absolute and relative value of capital, the level of inherent risks and liquidity assets, the cost of acquiring liabilities, general risk, etc.).

An analysis of the financial condition is carried out in order to:

Estimates of the current and promising financial state of the bank;

The possibilities and feasibility of the development of the bank from the standpoint of their financial support;

· Statistical methods for analyzing the financial condition of a commercial bank.

The settlement part of the course work includes a solution of four tasks on the topic of the option of the calculated task:

1. Working with the Table "Data on the activities of Russian banks":

· Study of the structure of the aggregate;

· Detection of the presence of correlation between the signs, the establishment of the direction of communication and the measurement of its grindiness;

· Apply the sample method in the task;

2. Working with the Table "Data on Commercial Bank".

Analytical part of the work includes an analysis of the data presented in the "software data.

When working with tabular data, the Microsoft Office 2003 tab of the Microsoft Office 2003 package.

The workbook tutorials, additional literature, as well as Internet resources were used in the work.

Commercial banks. Their functions

The economic reform conducted in Russia has opened a new stage in the development of banking.

First function A commercial bank is mediation in a loan, which they are carried out by redistributing funds temporarily released in the process of circulation of enterprises and monetary incomes of individuals. The peculiarity of the intermediary function of commercial banks is that the main criterion for the redistribution of resources is the profitability of their use by the borrower. The redistribution of resources is carried out according to horizontals of economic relations from the lender to the borrower, through banks without the participation of intermediate links, on the conditions of payability and repayment. The fee for the given and received loans funds is formed under the influence of the demand and supply of borrowed funds. As a result, the free movement of financial resources in the farm is achieved.

Second function Commercial banks - stimulating accumulation in the economy. Commercial banks, speaking in the financial market with demand for credit resources, should not only mobilize existing savings in the economy, but also to form quite effective incentives to accumulate funds based on restriction of current consumption. Incentives for accumulation and cash savings are formed on the basis of flexible deposit policy. In addition to high interest paid on deposits, bank creditors requires high guarantees of the reliability of the accumulated resources to the bank. The creation of guarantees will be the formation of the assets of banking institutions, deposits in commercial banks in Russia.

Third function Banks - mediation in payments between individual independent entities. In connection with the formation of the stock market, the development and such function of commercial banks, such as mediation in securities operations.

6. Report on cash circulation is drawn up monthly every 5 days and is submitted to the RCC Central Bank of the Russian Federation. It contains articles of coming and consumption of funds from the Bank of the Bank, the balance sheet and the control arithmetic result.

These measures pursue several goals. First, the Central Bank of the Russian Federation has the opportunity to analyze quite informative forms of commercial bank reporting, and thereby strengthens operational control over their financial condition. Secondly, it contributes to the closer relationship between the balance and information data contained in the overall financial statements, which increases the reliability of all forms of bank reporting. Thirdly, the circle of analyzed information of the Central Bank of the Russian Federation expanded, which made it possible to create an information base for effective banking regulation and oversight in Russia.

The system of indicators characterizing the financial condition of commercial banks

The indicators used to characterize the activities of banks should evaluate their reliability and efficiency. The first group of indicators is represented by absolute statistical values. These include:

Assets and resources of the bank;

Deposits of the Bank;

Bank loans;

Capital or authorized capital;

Profit.

Source of information are bank balance sheets published in the press. However, for deep analysis of these data, it is not enough, since both credit resources and their use are shown in such balances without taking into account their urgency.

The financial condition of the banks is analyzed in the following areas - capital adequacy, quality of assets, the profitability of the Bank's work and its liquidity, reliability.

The reliable work of the Bank depends on its ability at any time and fully fulfill the requirements for its obligations, i.e. the bank should quickly make payments on customer assignments and respond to its obligations in the event of a crisis situation in a bank or on financial market. In addition, the quality of assets, the level of equity and the level of profitability should be sufficient to insure the possibility of such situations in the medium and long term. To assess these characteristics, a system of interrelated coefficients characterizing solvency, asset quality, activity efficiency, capital adequacy and bank liquidity are used.

1. The coefficient of sufficiency of own funds (capital) of the Bank, which is defined as the ratio of own funds (capital) of the bank to the total amount of assets weighted with risk, minus the values \u200b\u200bof the created reserves for securities and on possible losses on loans. Guarantees and guarantees issued in favor of the subsidiary are not included.

where to - the capital of the bank;

Ar - the amount of assets weighted with the risk of their losses;

PC is the total amount of the created reserve for impairment of securities;

RK is the total amount of reserves for possible losses on loans;

RD is the total amount of reserves for possible losses on other assets and calculations with debtors.

In economically developed countries, the magnitude of the coefficient of this indicator fluctuates from 4 to 8%. In our country, from January 1, 2000, for banks with capital less than 5 million euros, it is set at 11%, with capital 5 million euros and above - 10%. Own funds (capital) of the bank perform several of the most important functions to ensure its livelihoods. First, capital compensates for current losses; secondly, supports customer confidence and convinces bank creditors in its financial strength, thirdly, ensures the necessary conditions for the functioning of the bank and its organizational growth; Fourth, the capital of the Bank serves as the basis for establishing regulatory authorities, which determine the control standards for its activities.

2. The minimum size of the bank's own funds. The magnitude of the bank's own funds is defined as:

· sum authorized capital, bank funds and unallocated profits;

· adjusted to the reserve for possible losses on loans, the accumulated coupon incorporation, reassessment of funds in foreign currency, reassessment of securities addressed to ORCS, and reassessing precious metals;

· Reduced by value: losses allowed; repurchased their own shares; excess of the size of the share capital of an inactive bank over its registered value; an undislated compulsory reserve for possible losses on loans; an inflated mandatory reserve for impairment of investments in securities; loans, guarantees and guarantees provided by the Bank to its shareholders (participants and insiders) in excess of the established limit; exceeding the cost of acquiring material assets (including fixed assets) over its own sources; expenditure of future periods on accrued, but not paid on time (overdue) percent; overdue over 30 days of receivables; settlements with organizations of banks on allocated funds; investments of the bank in the shares of subsidiaries and dependent economic societies acquired for investment; investments in capital credit organizations - residents.

3. The cumulative amount of loans and loans issued by insiders, which cannot exceed 3% of the bank's own funds (capital).

4. The maximum amount of the funds raised funds (deposits) of the population, which is established as the percentage of the total amount of monetary deposits (deposits) of the population and the amount of own funds (capital) of the Bank. The maximum allowable value is 100%. Data on attracted funds in the commercial banks of the Russian Federation are presented in Appendix 1.

4.1. The maximum amount of the Bank's liabilities to banks - non-residents and financial organizations - non-residents is also established as the percentage of the bank's obligations to the aforementioned subjects and its own funds (capital) of the Bank. The maximum allowable value is 40%.

5. The coefficient of use of own funds (capital) of the Bank to acquire shares (shares) of other legal entities. The maximum allowable value is 25%.

6. To analyze the quality of assets, the risk security coefficient is calculated:

It shows what share of overdue debts in the loan portfolio, the Bank can be covered at the expense of net profit and reserves, without exposing the risk of attracted funds from its customers. Permissible is considered if 25% of the loan portfolio is protected by profits and reserves.

7. Asset profitability coefficient:

A permissible value is 0.015, critical - 0.

8. Bank liquidity ratios, i.e., the Bank's ability to ensure the timely fulfillment of their obligations ("Appendix 2"):

· An instant liquidity ratio is calculated to assess the solvency, which is defined as the ratio of the amount of highly liquid funds of the bank to the value of the bank's obligations on demand. The minimum allowable value of this standard is set in the amount of 15%;

· Current liquidity ratio - as defined as the ratio of the amount of liquid assets of the bank to the value of the Bank's obligations on demand and for up to 30 days. The minimum permissible value of the coefficient is set in the amount of 50% from the balance;

· Long-term liquidity ratio (k.4 ), which is calculated as the attitude of all long-term debts, including the issued guarantees and guarantees, the maturity of over the year to its own funds (capital) of the Bank, as well as the Bank's obligations on deposit accounts and other debt liabilities to maturity over the year. The maximum allowable value of the coefficient is set in the amount of 120%;

· Common liquidity ratio (k.6 ) - Determined as the percentage ratio of liquid assets and total assets of the bank. The minimum allowable value of the standard is set in the amount of 20%.

The liquidity of the Bank is determined by a number of factors:

Asset quality. If a bank has a significant amount of irrevocable loans and a large amount of non-working assets, then in this case the bank will lose their liquidity due to the need to carry out their activities due to the funds raised;

Interest policies of the bank and the general level of profitability of its operations. The continued excess of income expenditures will ultimately lead to loss of liquidity;

The image of the bank, providing him with the opportunity, if necessary, quickly attract third-party borrowed funds.

The liquidity of the bank underlies its solvency. The solvency is interpreted as the Bank's ability in due time and in the total amount to respond to its obligations. However, it depends not only on the liquidity of the balance, but also from a number of other factors. These include: the political and economic situation in the country or region, the state of the money market, the possibility of refinancing to the Central Bank, the development of the securities market, the availability and perfection of collateral and banking legislation and other factors. The equity ratio of the bank (K) is calculated:

If the actual value of the main regulatory ratio of liquidity is much more than the established minimum permissible, then the activity of such a bank will be negatively evaluated by shareholders (shareholders), from the point of view of unused capabilities, to profit. In this regard, it should be noted that the analysis of the liquidity of the balance must be carried out simultaneously with the analysis of the return of the bank. Experience in commercial banks shows that banks receive more profits when they function on the verge of minimally permissible values \u200b\u200bof liquidity standards, i.e., fully use the rights to attract funds as credit resources.

Statistical methods for analyzing the financial condition of a commercial bank

Grouping method (the calculated part: Task 1,2) allows you to study economic phenomena in their interconnection and interdependence, detect an impact on the studied indicator of individual factors, to detect the manifestation of certain patterns inherent in the activities of banks. It is important to remember that the basis of the grouping should always be the reasonable classification of studied phenomena and processes, as well as their causes and factors.

Analysis of the Bank's balance allows you to control the liquidity of the bank, improve management of banking activities. When building banking balances, the principles of grouping operations on economically homogeneous features and with a decrease in, as a rule, the liquidity of articles on the asset and the decreasing degree of demand for the passive means are used.

Table 1

Commercial Bank Balance Scheme

Availability

Poste restante

Own

Poste restante

When grouping a balance of balance sheets, taking into account the degree of liquidity, the following assets are allocated:

· Cash assets (cash, reserves in the Central Bank, funds on a correspondent account in the RCC), funds in other commercial banks, securities. Articles of this section reflect "Primary reserves" in terms of liquidity;

· Investments in securities, commercial bills, valuable state paper of government organizations, local authorities, etc. Part of these assets can be promptly addressed to cash outlines with a small risk of losses and represents "secondary reserves" in this connection. This section includes articles related to the minimum risk and approaching liquid assets - securities issued for a period of 1 to 5 years;

· Loans issued to enterprises, organizations, as well as individual borrowers, other commercial banks. These balance sheet assets refer to smalliquid investments, since banks are risks for their timely repayment and transformation into first-class liquid funds;

4. Calculate the average arithmetic on source data, compare it with the same indicator calculated in paragraph 3 of this task. Explain the reason for their discrepancy. Make conclusions based on the results of the task.

Decision:

1. Factor sign put on the basis of grouping attracted funds. Grouping is simple (one grouping sign). The purpose of the study is to build an interval series and study using it the average characteristics of a given set of banks. The minimum and maximum feature values \u200b\u200bare:

Xmin \u003d 4117 million rubles., Xmax \u003d 26787 million rubles.

Length interval

\u003d 4534 million rubles.

For auxiliary calculations, we use the working table.

It turned out a number of distributions. Let us analyze it by calculating the necessary characteristics.

table 2

Work table.

Group number

Groups of banks on the magnitude of the funds raised legal and individuals

№ Bank p / p

Attracted means of legal entities and individuals, x

Table 3.

Interval range of distribution of 36 banks on the magnitude of the funds raised legal and individuals and the calculation of the necessary characteristics

Group number

Attracted funds of legal entities and individuals

Number of banks, f

Middle interval, x

Accumulated frequencies sf.

Fig.1. The histogram of distribution of 36 banks in terms of raised funds of legal entities and individuals.

Fig.2. Cumulating distribution of 36 banks by the magnitude of the funds of legal entities and individuals.

3. According to the calculated table 3, calculate the characteristics.

The average value of attracted funds of legal entities and individuals (according to the middle arithmetic formula):

million rubles.

Dispersion :.

Average quadratic deviation: million rubles.

The coefficient of variation: .

4. Calculate the average value on source data:

Average \u003d 532981/36 \u003d 14805.03 million rubles.

The average is close to the same indicator calculated in clause 3. The difference is explained by the fact that when calculating the grouped data, we used not actual data, but the middle of the intervals in the group that are not average in this group. The average calculated on source data is accurate.

Conclusions:The average amount of attracted funds of legal entities and individuals is 14805.33 million rubles, according to the grouped data - 14696.33 million rubles. Average quadratic deviation is 5901.95 million rubles, dispersion -, 78. The coefficient of variation is 40.16%, i.e., more than 33%, which indicates the heterogeneity of the aggregate in the magnitude of the funds of the funds of legal entities and individuals. The histogram has a bell-shaped form, i.e. the distribution is close to normal.

Task 2.

According to the source data:

1. Set the availability and nature of the link between the signs attracted funds and profits, By forming five groups with equal intervals on both grounds, methods:

a) analytical grouping,

b) correlation table.

Decision:

1.A) Factor sign, laid in the base of grouping - attracted funds. Results - profits. The grouping is a simple (one grouping sign) analytic (serves to identify the relationship between the signs).

Xmin \u003d 4117 million rubles. and Xmax \u003d 26787 million rubles.

Take the number of intervals k \u003d 5 (set in condition).

Length interval

4534 million RUB.

Build an analytical table:

For auxiliary calculations, we use the working table:

Table 4.

Work table

Group number

Profit, Y.

Results will be submitted as a group analytical table:

Table 5.

Dependence between attracted means and profit to 36 banks.

Group number

Groups of banks on the magnitude of raised funds of legal entities and individuals, million rubles.

Number of banks, f

Attracted funds of legal entities and individuals, million rubles., X

Profit, Y.

On average for 1 bank

conclusions: There is a direct connection between the funds attracted and profit. With the growth of the first indicator, the second is growing.

b) Build a correlation table:

Table 6.

Correlation Table

Groups of banks on the magnitude of raised funds of legal entities and individuals, million rubles.

Profit, million rubles.

According to the table: the connection is straight, because non-zero values \u200b\u200bare located on the main diagonal.

To calculate the intergroup dispersion, we construct an auxiliary table.

Table 7.

Empirical correlation relationship.

Conclusions: The dependence between attracted means and profit is direct - the more one indicator, the greater the other.

The determination coefficient shows that 33.9% of the Bank's profit variation is due to the variation of the fundamental funds. Since the empirical correlation rate is 0.582, that is, the relationship between attracted means and profit is noticeable.

Task 3.

According to the results of the execution of task 1 with a probability of 0.683 to determine:

1. Error sampling the average size of attracted funds and borders in which the average size of the funds raised in the general population will be located.

2. Error sampling the share of banks with funds raised 10455 million rubles. and more and borders in which the general proportion will be.

Decision:

1. For the probability P \u003d 0.683, on the table of the functions of the Laplace function, we find the confidence coefficient t.

There are the following data on the commercial bank, million rubles:

Table 9.

Indicators

Capital Bank

Bank assets - Total

including liquid

of these are highly liquid

including:

poste restante

up to 30 days

from 31 to 90 days

1 year and more

Mandatory reserves of the bank

Describe the financial condition of the bank (calculate the factors of the instantaneous, current, long-term, general liquidity, bank solvency). Make conclusions.

Decision:

Table 10.

Calculated table

Coefficient

Calculation

Instant liquidity

k1.\u003d high-liquid assets / demand

Current liquidity

k2 \u003d.liquid assets / (obligations to demand + up to 30 days)

Long term liquidity

k3 \u003d.long-term debt bank over 1 year / (Bank's capital + obligations of the Bank for a period of 1 year and above + debt obligations over 1 year)

Total liquidity

k4.\u003d liquid assets / (bank assets - mandatory reserves)

Solvency

K.\u003d actually paid obligations / actually submitted obligations

Instant liquidity ratio is 35.6% (more than 20%), therefore, the Bank is liquiden (it is able to fulfill its obligations in a timely manner). The current liquidity coefficient is 68.4% (above 50%), which indicates the balance of assets and liabilities of the bank. The coefficient of long-term liquidity is 77.6% (less than 120%), therefore, credit and deposit policies are balanced. The coefficient of general liquidity is 31.4% (more than 20%), the bank is solvent. The solvency coefficient is 98%.

It can be concluded about the positive result of the Bank's activities.

Analytical part

1. Statement of the task

The state, primarily interested in maintaining the impeccable reputation of banks, establishes them certain restrictions, standards as mandatory for execution and recommendations that regulate the activities of banks in order to ensure their reliability, liquidity, solvency.

The solvency in the literal sense of the word is the ability, the ability to pay, make payments. With the constant presence of funds on the corsche, as well as in the existing opportunity to attract them from the side if necessary, no solvency problems will not be.

The main, primary impact on solvency is provided by the liquidity of the bank. Liquidity - Bank's ability to fulfill its obligations on time, and not only on the return of invested funds with the payment of relevant remuneration as a percentage, but also on the issuance of loans.

Liquidity and solvency is just what is the guarantor of the stability of the banking system, as well as the key to confidence from the population.

Currently, central banks of countries with developed economies regulate the solvency of commercial banks through the establishment of restrictions on their obligations, redistributed the debt of one borrower, the introduction of special control over the issuance of large loans, creating a refinancing system of commercial banks and compulsory reservation of part of the funds raised, percentage policy and operations With securities on open rink.

According to the data presented in Table. 1, you need:

· Draw conclusions.

Table 1

Data on, thousand rubles:

Indicators

Capital Bank

Bank assets - Total

including liquid

of these are highly liquid

Bank obligations on accounts - total

including:

poste restante

up to 30 days

from 31 to 90 days

1 year and more

Long-term debt Bank Over 1 year, including loans

Obligations of the Bank for loans received and other debt obligations over 1 year

Mandatory reserves of the bank

In fact presented commitments

In fact paid obligations

Introduction

Chapter 1. Essence and importance of economic analysis of the activities of a commercial bank

1.1 Essence, Objective and Objectives of Analysis of the Financial State of the Bank

1.2 Formation of an information base for analyzing a commercial bank

1.3 Organizational and economic characteristics of OJSC "Savings Bank of Russia"

Chapter 2. Financial statements as a basis for analyzing the activities of a commercial bank

2.1 Meaning and types of banking reporting

2.2 Characteristics of the reporting forms of the Bank used in the analysis of financial statements

2.3 Procedure for submitting reports by credit institutions to the Central Bank of the Russian Federation

Chapter 3. Evaluation of the financial condition of JSC“ Savings Bank of Russia” Based on financial statements

3.1 Evaluation and analysis of the composition and structure of assets and liabilities of the bank

3.2 Evaluation and analysis of the liquidity and solvency of Sberbank of Russia

3.3 Evaluation of the Financial Stability of the Bank

Conclusion

List of used literature

Applications

Introduction

To manage monetary processes, lending and banking calculations in the economy, it is necessary to have operational and reliable information on the status and movement of funds on bank accounts. Versatile, reliable, operational and processed information, objectively reflecting the economic climate in the country, the situation in the regions and various areas of economic activity, the tax and customs policy of the state, price conditions, demand and supply in financial markets are necessary for making management decisions as in the state The level and successful commercial activities in various sectors of the economy, including the banking sector.

The importance of versatile information for successful and efficient activity as a banking system as a whole and for individual banks is difficult to overestimate. This is due to the variety of their relationships with customers and shareholders, partners and competitors, the central bank and the authorities, the population, the media. Special relevance acquires the analysis of information when making strategically important decisions at the present time, when Russian banks are put into the center of emergency circumstances caused by the action of many contradictory, labor-permensed crisis processes in the economy, politics, public life.

The effect of the reasonable economic decision is determined by the correctness of the assessment and comparison of its own capabilities with the needs and conditions of the market. This refers to the activities of commercial banks, perhaps even more than to other business areas, as an erroneous assessment and incorrect decision may result in the liquidation of the Bank or cause serious material damage to customers, including citizens.

The relevance of the topic under study lies in the fact that credit institutions need an objective and reliable system of assessing the current and, possibly promising position, since the efficiency of the commercial bank management determines the ability to work skillfully and in full compliance with the needs and economic objectives of the state, which is impossible achieve without having operational information.

The purpose of this work is to try to prove the need to analyze the financial condition of the Commercial Bank (on the example of a separate bank), to bring the toolkit tool in the financial statement of the accounting balance. The object of research in this appearance is the joint-stock commercial bank "Savings Bank of Russia".

To achieve the goals set, the following tasks must be solved:

Determine the essence and significance of economic analysis of the activities of the commercial bank;

Give a characteristic forms of financial statements used in the analysis of financial statements;

Consider the procedure for providing reporting in the Central Bank of the Russian Federation;

Give a characteristic under study;

analyze the dynamics of the balance currency;

evaluate the qualitative and quantitative structure of the asset and liability;

determine the specialization of the Bank's activities, the state of liquidity, profitability and the degree of riskiness of individual banking operations;

characterize the state of the bank resources, sources of their formation and direction of use;

determine the presence of own funds, changes in the structure of resource sources, composition and dynamics of assets;

to assess the consistency of active and passive operations of the Bank;

consider the tendency to change the financial condition of the bank.

Theoretical materials, research of various authors, textbooks and teaching aids, statistical data, and accounting financial statements of Savings Bank of Russia for 2004-2005 were attracted as the original information base.

Chapter 1. Essence and importance of economic analysis of the activities of a commercial bank.

1 .1 Essence, purpose, tasks of analyzing the financial condition of the bank

In the modern commercial bank, financial analysis and analysis of the financial condition, as its component, is not just an element of financial management, but its basis, since financial activities are known to be the prevailing bank. Using the analysis, as control functions, such functions, such as audit and control is carried out internal regulation of the Bank's activities.

The role of the analysis of the financial state in managing the activities of commercial banks, improving the reliability and quality of management is not only responsible, but also determining the viability of both individual commercial banks and the banking system as a whole.

An important feature of the analysis of the financial condition in banks is that their activities are inextricably linked with processes and phenomena occurring in the environment where they function. Therefore, analyzing the financial condition in the bank should be preceded by analyzing the surrounding financial and political, business and economic environment.

The effectiveness of most managerial solutions can be assessed using financial indicators, therefore an analysis of a financial condition, as an integral part of financial analysis is a stage, operation and one of the main conditions for the quality of quality and effectiveness of the management decisions. Studying and describing the economic efficiency of the Bank's activities, the analysis is one of the functions of management along with planning, organization, regulation, coordination, motivation, incentive, humanization and control. That is, the analysis of a financial condition and financial analysis in general in a commercial bank is exploring and evaluated not only the effectiveness of the Bank itself, but also the economic efficiency of the management of them.

In addition to the implementation of the generalizing assessment of the economic efficiency of the Bank, the analysis of the financial condition is a tool for forecasting and financial modeling of the Bank's activities, the study method and evaluation of its alternative (or new) directions and the method of assessing the cost of a credit institution.

Analysis function as a financial forecasting and financial modeling tool is implemented today in the process of studying and evaluating the main sections of the Bank's business plan.

When implementing certain types of financial management (assets, liabilities, liquidity, risks, etc.), the analysis of the financial condition is a tool for implementing each of the specified types of management and their subsequent assessment.

During the assets management, the task of achieving their highest profitability is set in compliance with the required level of liquidity and the permissible level of riskiness. This task is carried out only on the basis of the system analysis of financial assets in these directions and targeted actions to form an appropriate assets structure.

Control of liabilities is associated with: analysis of non-revenue funds; studying the main directions for finding the necessary credit resources to fulfill obligations to customers and for the development of active operations; Analysis of possible ways to attract "inexpensive" resources.

So, analysis of the financial condition as part of financial analysis, as practice, as the type of management activities precedes decision-making on financial issues, being a stage, operation and a condition for their adoption (informational and analytical support), and then summarizes and evaluates the results of solutions based on final information. .

The financial condition - generalizing, comprehensive characteristics of the bank - reflects the level of compliance with the Bank in its activities of restrictions (minimum size of the absolute and relative value of capital, the level of risks and liquidity assets, the cost of acquiring liabilities, general risk, etc.).

The purpose of managing the bank in this regard is to ensure the conditions for obtaining the desired financial results when maintaining the necessary level of its financial condition at the same time. Financial analysis makes it possible to assess the degree of achievement of management goals, i.e. its effectiveness; At the same time, the financial condition of the Bank more characterizes the effectiveness of its financial management than the management as a whole.

In banks, solving issues related to the assessment of the financial condition, the choice of indicators and tools for its conduct, the managers of different levels are paid to significant attention, but this is mainly due to the implementation of certain types of management: assets, liabilities, capital, risks, where every group of managers is responsible For the effective management of affairs on its plot of work. Such an analysis organization allows you to disperse risks associated with management. The financial condition of the Bank as a whole is estimated only on the basis of the analysis of its financial statements, as well as the information contained in various unified reports on the activities of banks developed by state federal departments and sent banks, which is carried out at the federal level. These reports contain information about the assets of each bank, its obligations, capital, income and expenses for the current quarter and the three previous years, other information.

However, to obtain a complete and more objective assessment of the Bank's activities for its own purposes, it is necessary to conduct a generalizing integrated analysis of all parties to the Bank's activities, as well as the quality of management of it.

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

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

In financial management, financial analysis, along with the planning, is an independent section of this scientific discipline, as well as a financial management tool used at all its stages and in all types (when managing assets, sources of funds, capital, financial investments). In the practical plane, financial analysis is an element of management, its component. At the same time, according to V.V. Kovalev, financial management of any object implies an "assessment of the production and financial areas of its activities in the context of the environment, the search and mobilization of sources of funds to ensure this activity and financial settlements with all counterparties that are interested in this facility (state, owners, investors, creditors and Dr.) ".

Analysis of the activities of a commercial bank (hereinafter - CB), as the component of the management part of its operations includes:

Determination of values \u200b\u200bof indicators characterizing the fulfillment of standards established for a commercial bank regulatory authorities;

Analysis of indicators of capital management efficiency of a commercial bank, i.e. own means;

Calculations and analysis of indicators characterizing the cost of own and attracted funds of a commercial bank;

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

Identification and analysis of factors affecting the financial condition and results of the activities of a commercial bank.

Financial analysis is a method of accumulation, transformation and use of financial information, aimed at:

Evaluate the current and promising financial condition of the organization;

Assess the possible and appropriate pace of development of the organization from the position of financial security;

Identify available sources of funds and evaluate the possibility and feasibility of their mobilization;

Pregnose the situation of the organization on the market.

According to L.G. Batraakova, Analysis of a commercial bank is a system of special knowledge related to the study of financial results of the Bank's activities, identifying factors, trends and proportions of occurring processes, justifying the directions of the Bank's development.

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

An analysis of financial results allows you to determine and analyze the amounts of income from the use of financial, labor, material and other resources, costs for all types of resources, as well as the magnitude of the profit of the credit organization and its distribution. Here is analyzed by the information contained in the income statement of the credit institution.

An analysis of the financial condition is a combination of methods for studying the process of formation and use of bank funds of the bank, as well as the adequacy of the funds necessary for the organization of effective banking activities.

An analysis of the financial state is necessary for:

Identification of the financial situation;

Identifying changes in financial condition in space-time cut;

Identifying the main factors that caused changes in financial condition;

Forecast of basic trends in financial condition.

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

An objective assessment of the financial condition, financial results, the effectiveness and business activity of the analysis object;

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

Preparation of accepted management decisions;

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

Fig. 1.2.1

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

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

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

Assessment of the effectiveness of the Bank's own funds (capital);

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

Assessment of the effectiveness of the assets and obligations of the Bank;

Determination of values \u200b\u200bof indicators characterizing the implementation by the Bank of mandatory economic standards for its activities, including liquidity indicators;

Determination of other generalizing financial indicators.

Fig. 1.2.2 Objectives of the Financial Analysis of the Commercial Bank

The essence of financial analysis is largely determined by its objects, which in the commercial bank reflect the content of all financial activities of the credit institution in their combustion.

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

Financial analysis facilities in the bank may also include indicators of financial results, performance and financial condition of the Bank; performance indicators of the financial management system; efficiency of banking services, operations, technologies, financial security systems, etc.

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

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

Other operations directly related to the formation and placement of bank resources (trust services, financial advice, etc.).

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

The multiplicity of subjects of analysis determines the presence of a large number of purposes.

From the position of the Bank itself, the purpose of the analysis is to improve finance management, subject to the restrictions entered by regulatory authorities, and internal restrictions established by the management of a commercial bank.

The assessment of the financial condition of commercial banks representing the interests of society is carried out mainly by the Bank of Russia, which is a national institution and should ensure compliance with the interests of both citizens and investors and the financial and credit system.

From the point of view of compliance with the interests of society, the commercial bank should be guided by the principles of mutually beneficial partnerships, coordinate its policies with the interests of social development. Therefore, the establishments of the Bank of Russia, when verifying the financial condition of the Commercial Bank, not only reveal the degree of compliance with the established economic standards of liquidity, deductions to centralized funds, etc. (which is the basis of the sustainability of the entire banking system), but also within the framework of banking management controls the compliance with special instructions and rules for banking activities from the very beginning of operations.

The tax office during the audit and analysis of the reporting of the commercial bank carries out financial control over the fulfillment by banks of obligations to the budget. Carrying out an audit (revision) of a commercial bank, the tax service pays attention to the specific active and passive operations of the bank, accounting and reflecting in the reporting of income, expenses and bank profits.

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

Each of the subjects of the market: Bank of Russia, commercial banks, other credit and financial institutions, enterprises and organizations, audit firms, local and central authorities, individuals pursue their own goals when analyzing banks. However, the common goal of analysis for all subjects is to determine the efficiency of activity and the degree of reliability of the functioning bank.

The method of analyzing the financial condition of the Commercial Bank provides for the use of a number of specific methods of analytical research.

The characteristic features of the method of analyzing the financial condition of the Commercial Bank are:

Determination of the system of indicators, comprehensively characterizing the economic activities of organizations;

Establishing the cooding of indicators with the allocation of aggregate resulting factors and factors (basic and secondary), affecting them;

Identifying the interconnection form between factors;

Selection of techniques and ways to study the relationship;

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

The combination of techniques and methods that are used in the study of economic processes is a methodology for analyzing the financial condition of a commercial bank. That is, the technique is a set of analytical methods and rules for the study of economic phenomena and economic processes subordinated to achieving the goal of analyzing the financial condition of a commercial bank.

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

1. Grouping method. This method allows you to systematize balance data and other reporting forms, to make them more acceptable to analyze, select the analysis criteria, as well as the degree of grouping of groups based on second-order bank accounts, analytical off-balance sheet accounts of the asset and liabilities of the balance, depending on the purposes of analytical work. For example, for such an analysis, the following key indicators of the Bank can be distinguished:

1) The authorized capital (UV) is the total amount of issued and paid shares of the bank (shares, deposits), including the revaluation of its currency part.

2) Own capital (K) - funds that are the property of a bank free of commitments to its customers and creditors and employees to provide such commitments. Equal to the sum of the authorized capital, other funds, etc.

3) Communication obligations (s) - the value of the bank's obligations, whose demand is either equal to zero, or unknown. Includes mainly remnants on the settlement, budget, current, correspondent (LORO) accounts of legal entities and individuals, contributions of citizens.

4) Total obligations (CO) - the total amount of all obligations of the Bank. Consist of commitments to demand and urgent obligations (deposits, deposits, interbank loans obtained, etc.).

Total Obligations \u003d Communication Obligations + Urgent Obligations

5) Liquid assets (LA) are the assets of the bank with the minimum "activation" duration as a means of payment. These are all the bank funds at the box office, on correspondent accounts in other banks, in the reserves of the Central Bank.

6) The assets of working (risky) (AR) are the amount of funds provided to anyone or due to anyone or other conditions implying the possibility of non-return for one or another reasons. Includes issued loans (loan debt), acquired securities, leasing, factoring, etc.

7) Capital protection (ZK) - the value of investments in the property and other material property of the bank (land, real estate, equipment, precious metals, etc.). The term "Capital Protection" emphasizes the role of this type of assets in inflation.

2. The method of coefficients. The method allows you to identify the quantitative relationship between different groups, i.e. Determine the proportion of accounts of accounts (individual accounts, articles) in the total amount of asset (liability) or in the relevant section.

As part of this method, the following coefficients can be used.

1) Capital adequacy ratios.

This coefficient shows how much the investment of the KB in working assets (AR) is protected by own capital of the CB (K), which will be reached by possible losses in case of no return or return under the impairment form of a working asset.

This coefficient shows the ratio of capital (K) to total liabilities (CO), i.e., the scale of the CB of Operations.

K3 \u003d (K - UV) / K

This coefficient shows which part of the KB equal capital is formed by profits, that is, due to the activities of the KB itself (UV - the authorized capital).

This ratio shows how important the CB takes into account inflation processes and what proportion of their assets places in real estate, values, equipment (RED - protected capital).

2) CB liquidity coefficients.

K5 \u003d LA / O

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

K6 \u003d la / s

This coefficient shows what part of the total commitments of the CB can return to the first requirement of customers.

This coefficient shows the share of liquid assets in the total amount of assets (a) and characterizes the scale of the risks received.

3) CB profitability coefficients.

K8 \u003d PR / C

This ratio characterizes the efficiency of using the Bank of the raised resources (PR profit).

K9 \u003d PR / AR

This coefficient characterizes the effectiveness of CB operations.

K10 \u003d PR / K

This coefficient shows the efficiency of using equity.

K11 \u003d pr / a

This coefficient shows the amount of profit in relation to the balance currency or the efficiency of using all resources.

K12 \u003d PR / UV

This coefficient shows the efficiency of the KB, that is, the ability to increase their capital by profits, and not at the expense of additional issues of shares.

Also used asset quality coefficients, liabilities quality.

3. Camel technique (used in US banking system). Camel abbreviation is a combination of initial letters of the analyzed components. It decryls as follows:

C - Capital Adequacy, or capital adequacy. The system determines which capital of the bank can be used to protect its creditors (depositors) and is sufficiently its value;

A - ASSET QUALITY, or asset quality. The system evaluates the degree of return of assets, concentrating on the financial impact of problem loans;

M - Management, or quality management. The system determines the quality of bank management on the basis of assessing the results of work, compliance with laws and instructions adopted by the control system;

E - Earnings, or profitability (profitability). The system evaluates the effectiveness of the Bank's activities and determines whether the profit is enough for the future development of the Bank;

L - LIQUIDITY, or liquidity. The system determines whether the bank is liquid enough in terms of timely execution of its obligations.

Most of the indicators on the basis of which estimates of the American rating system are being built, are determined in absentia, on the basis of documents entering the Banking Supervision Agency. However, if necessary, for the clarification of the parts of the parts are provided for supervisory checks in the field. Therefore, the Camel technique cannot be fully called distance.

At the first stage of the analysis, the attention of bank controllers focuses on capital as a fundamental indicator of the Bank's reliability. The bank with significant capital can survive serious losses, retaining solvency and prevailing investors to lose their money.

The following assets are assessed, which is carried out in place in the process of inspecting the bank. All assets are divided into non-standard, dubious and loss. Then a common weighted classification is determined, containing 20% \u200b\u200bnon-standard, 50% of dubious and 100% of assets classified as losses. The ratio of a common suspended classification to the cumulative ceftal is the main indicator that determines the quality of assets.

At the third stage, the income of the bank becomes the object of attention of the supervisory authorities. Revenues are estimated based on their level (quantity) and structure (quality). From the position of a quantitative aspect, revenues are estimated via an analysis of the yield of banking assets (determined by the division of net income on the average amount of the total amount of assets) for three years within the relevant group of banks. The use of data for three years makes it possible to eliminate the distorting effect of short-term conjunctural oscillations of bank revenues. When analyzing income, the following classification of banks in total assets is used: less than $ 50 million; 50-100 million dollars; 100-300 million dollars; 1-5 billion dollars; Over $ 5 billion in revenue evaluation, a five-point rating system is applied.

After that, the liquidity of the balance of the bank is analyzed. The latter is estimated on the basis of the Bank's ability to meet the obligations and willingness to meet the needs of the Customer's services. Analysis of liquidity, as well as the analysis of yield, will differ from the bank to the bank depending on the size, content and scale of banking operations. Unified formula for estimating liquidity of various banks does not exist. The liquidity of a separate bank is estimated from 1 to 5, taking into account the impermanence of deposits, the degree of dependence on credit resources that are sensitive to changes in interest rates, the availability of liquid assets, the availability of money markets, the effectiveness of assets and liability management, content, size and intended use of credit obligations to the future date .

And finally, at the last stage, the quality of management is analyzed. It is estimated from the standpoint of the management efficiency of the Bank. There is a wide range of objective and subjective factors. Along with such factors as the adequacy of capital, the quality of assets and profitability, the activities of the Administration are also estimated at such parameters as professional competence, the ability to leadership and leadership, compliance with banking rules, the ability to plan and respond to changing circumstances, etc. . Scaling is carried out on the basis of the same five-point rating system.

After the representative of the banking supervisory authorities rated all five components of the Camel system, it becomes possible to determine the overall rating of the bank, which is called a consolidated rating. To this end, the estimate of the five indicators add up and divided by five. A consolidated rating gives a banking supervisor a clear idea of \u200b\u200bwhether the bank is generally "good", "satisfactory", "sufficient", "critical" or "unsatisfactory."

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

Table 1.2.1

Disadvantages and advantages of financial analysis of a commercial bank

	Benefits	disadvantages
Grouping method	Openness of the technique; Accuracy and simplicity;	The impossibility of comparison due to lack of standards
The method of coefficients	Simplicity of calculations; Logic harness and fundamentality.	The impossibility of use in dynamics; Disagreements about the included coefficients
Camel technique	Standardized method for evaluating banks; A consolidated assessment expresses the degree of necessary intervention, which must be taken relative to the bank from the controlling authorities.	Based on expert (subjective) estimates, so the quality of the final result will largely depend on the professionalism of experts

The table analysis suggests that in the future the development of financial analysis methods of banks will be built along the way of applying techniques based on the advantages of traditional methods with their possible combination.

The development of new and / or improvement of old techniques for analyzing the financial condition of banks requires primarily an adequate technical and information base. Currently, in the conditions of rapid development of high computer technologies, the availability of modern analytical software products is one of the main competitive advantages. Banking Analysis Systems that allow you to build an adequate picture of the state of both the banking industry as a whole and individual credit institutions based on full and correct source information, have great importance to the banking system.

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

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

The objectives of the analysis of the financial condition of the Commercial Bank are: Evaluation of the effectiveness of managing own funds (capital) of the Bank; Determination of the influence of factors on the financial results and financial condition of the Bank; assessment of the effectiveness of the assets and obligations of the Bank; determination of values \u200b\u200bof indicators characterizing the implementation by the Bank of mandatory economic standards for its activities, including liquidity indicators; Determination of other generalizing financial indicators.

Analysis of the commercial bank should be built on certain principles (statehood, scientific, systemality, etc.), while these principles are interconnected and interdepended, then when analyzing, it is necessary to ensure comprehensive use of them.

Special attention should be paid to the issue of organizing information support for analysis, that is, when analyzing, it is necessary to use information that satisfies a number of requirements: analytics of information, its authenticity, efficiency, comparability, rationality, etc.

Analysis of the financial condition of the Bank is an integral part of the Bank's financial accounting, the basis of the planning of the Bank's activities. It is a system of special knowledge related to the study of the financial and economic results of the Bank, identifying factors, trends and proportions of economic processes, justifying the areas of development of the Bank. The analysis should:

give a real and comprehensive assessment of the results achieved;

identify the shortcomings of bank management;

obtain a quantitative assessment of the Bank's economic potential, at the expense of which its further development will be carried out;

develop a strategy for further development on the basis of actually developing conditions in the financial markets.

The principles of analyzing the financial condition of the Commercial Bank include the following:

the principle of external interaction. When analyzing banking activities, the economic, social and political structure of the country is taken into account, in which a commercial bank (legislation, regulatory requirements of regulatory authorities, the economic policy of the government, etc.);

the principle of scientific approach. The analysis should be based on a comprehensive scientific approach and take into account the latest developments in the field of evaluating various directions of banking activities and the experience of their application in practice;

principle of complexity. The analysis should take into account all parties to the business of a commercial bank, so that a package of integrated measures to eliminate deficiencies and improving the effectiveness of the Bank's activities was developed;

the principle of systemism. The analysis must be systemic, i.e. Each element of the financial and commercial activities of the bank should be considered as part of a single complex system having a whole set of connections both with the system of commercial bank and with an external environment. All these relationships are also necessarily subject to study;

the principle of accuracy. The analysis should be based on accurate and reliable information, supported by the corresponding calculations and analytically reasonable conclusions;

the principle of utility (practical significance, prognostic value). The results of the analysis should be actively applied in the future activities of the commercial bank. Analysis materials should be actively used in justifying, adjusting and clarifying planned indicators;

principle of planity. The analysis should be carried out regularly, the Bank must exist in the bank an approved plan for conducting analytical research;

principle of efficiency. The analysis should be carried out promptly, since its results correspond to the same market conjuncture, which has developed at the moment. And therefore, only at the moment, the conclusions of the analysis can be effectively used by the management of a commercial bank. The results and conclusions of the analysis should be examined by the Bank's management in its daily activities, making operational solutions and developing strategic plans. It makes sense to create a relevant database based on the results of studies of its activities for a number of years;

the principle of objectivity (impartiality, impersonal). The analysis should be carried out absolutely objectively using knowledge, experience and taking into account the opinions of all employees of the Bank, having authority to hold it.

the principle of comparability. The results of the analysis must be comparable to similar data obtained by other banks, with averaged indicators of the banking system, with data on other countries, as well as with the results of the same bank over a number of previous periods.

the principle of economy. The cost of analysis must be minimal, much less than the resulting effect.

The main functions of analyzing the financial condition of the bank can be reduced to the following:

studying the influence of various macroeconomic and social laws on the financial activities of the Bank, the establishment of patterns and trends in economic phenomena in their interaction to the existence of a particular bank (for example, a change in the market situation, market rates, exchange rates affecting the bank's commercial activities and its financial indicators);

the rationale for current and promising plans (without an in-depth analysis of the Bank's activities and the rationale for the forecasts, without studying the patterns of development of the financial and credit institution and identifying relevant flaws, it is not possible to develop a plan, adequate to the successful development of the Bank);

control over the implementation of plans and managerial solutions in the implementation of actively passive operations;

search for reserves to improve the efficiency of the Bank's work;

assessment of the results of the commercial bank and the implementation of developed plans, an assessment of the level achieved by the Bank in its commercial and financial activities, an assessment of the completeness of the use of all resources of the Bank (such an assessment allows you to quickly intervene in the current activities of the Bank in order to eliminate the identified defects);

the development of a complex of measures to use the identified additional resources (development of intrabank documents and regulations to increase the profitability of the bank when minimizing risks and maintain liquidity at the proper level).

There are many criteria used to identify species and directions for analyzing the bank. Consider some of them.

Depending on the nature of users of information analysis, banking an analysis is divided into internal and external.

Internal analysis is carried out from positions and to implement the objectives of the functioning of the economic entities themselves (i.e., from the point of view of managers and owners of the Bank), and the external - from the standpoint of all those who are beyond it, but has their own interests.

With regard to commercial banks, the most significant differences in the content of internal and external financial analysis are presented in Table 1.

It should be noted that traditionally allocate three main types of internal analysis:

1) Search analysis. Search analysis data is aimed at allocating information (i.e., data on the present and past) systematically manifest relations and patterns. Consequently, the purpose of the search is sustainable bonds and patterns that exist in the data in the indicators, but not identified during the analysis.

2) Routine analysis. Analysis based on the calculation of prescribed standards and indicators. It is practically not perceived by bankers as an element of analytical work, but it is imperative for all credit organizations.

Table 1 - Comparative characteristics of internal and external analysis

Comparable signs	Features
Internal analysis	External Analysis
Object analysis	financial and economic processes their factors and results	Results Financial and Economic Processes
Object Analysis	financial results. Profitability and financial condition of the bank, economic efficiency and management efficiency	Indicators of financial results, profitability and financial condition of the bank
Subject Analysis	most banking specialists, managers of different levels and types of management, analysts. Internal auditors and controllers, bank management, attracted auditors and consultants	Bank outsiders, supervisory authorities, owners
Degree of regulation	decisions of the Bank's Management Bodies	International and National Standards
The amount of information used	the whole system of information on the activities of the Bank and its environmental environment	in the framework of the current financial statements
The quality obtained as a result of the analysis of information	is largely probabilistic and subjective	more objectively, because The analysis is based on the information approved by the supervisory authorities on the already implemented operations.
Ways to reflect information		based on generally accepted principles and accounting standards
Types of analysis depending on how information used in its conduct	current, retrospective, promising analysis	Retrospective
Units		monetary dimensionless
Regularity		established by regulatory acts
The degree of responsibility	disciplinary	administrative

3) targeted analysis. It is carried out directly on the task of the manual. Combines elements of search and routine analysis using a large number of economic indicators and is based on the entire analytics, information.

Depending on the spectrum of the issues under study, the analysis of the financial condition of the bank is divided into full and thematic. Both types of analysis are carried out on the basis of compliance with the principle of complexity. With full analysis, all parties to the work of the bank are studied, i.e. Both external and internal connections, with the thematic only a narrow range of issues, allowing to identify the possibility of improving individual parties to the Bank's activities (for example, banking profits, loans, deposit structures, financial results, analysis of liquidity, riskiness of operations, etc.) .

Depending on the period, the analysis is carried out, the analysis can be classified as follows: daily, weekly, monthly monthly, quarterly, semi-annual, annual.

Depending on the frequency of conduct:

systematic;

periodic;

episodic;

Based on the objectives and nature of the research, there is a preliminary, operational (control and operational) and the final (final, subsequent) analysis.

Preliminary analysis is used in assessing the status of accounts to identify the possibility of carrying out any operations by the bank.

Operational analysis is resorted during the current work of the Bank to assess compliance with the provisions of liquidity and other indicators and the adoption of urgent measures that ensure their implementation, as well as to obtain sufficient profits.

The final analysis is used in determining the effectiveness of the Bank's activities for the period under study and detecting reserves of increasing profitability.

Depending on the object of the study, the analysis of the bank's balance is divided into functional, structural, operating and cost, national economic (analysis of the scale of active-passive operations).

Functional analysis allows you to identify the specialization of the activities of a commercial bank, its place in the system of relations between banks, possible forms and prospects of interaction with other counterparties of this system, as well as to evaluate the effectiveness and feasibility of the functions performed by the Bank.

Structural analysis is made by type of banking operations. Through this analysis, the composition and proportion of economic contractors on active and passive operations are determined, as well as the structure of income, costs and profits.

Operating value analysis deepens the study of the bank's profitability and gives an idea of \u200b\u200bthe cost and profitability (or unprofitability) of specific operations. It allows you to assess the importance of each type of operations in the formation of the Bank's profits and develop the main directions of the Bank's deposit and loan policy towards specific counterparties in order to maximize income.

The national economic analysis makes it possible to determine the scale of active-passive operations and banking profits, as well as the degree of participation of a commercial bank in the formation of the money supply and loan fund of the country. An analysis of the scale of active-passive operations is carried out by comparing the scale of specific types of operations with an average level of similar indicators or their absolute scale on the banking system as a whole.

Depending on the analysis of the analysis, the following types of commercial bank analysis are distinguished:

internal self-analysis of banks conducted by themselves;

remote analysis of banks, including counterparty banks (analysis of the activities and its financial results, structure and dynamics of equity, resource base and assets, the factors of sustainability of the financial state of the bank based on its official and published reporting).

The most important methods of economic analysis of the Bank's activities are:

1. Traditional methods (comparative; regulatory; structural; graphic; table reflection method; other methods).

2. Statistical methods (structurally dynamic; index; regression; correlation; grouping method; balance sheet; other methods).

3. Mathematical methods (mathematical programming; imitation modeling; coefficient method; linear models; factor analysis; analysis of probabilistic events; other methods).

The most frequently used in the banking practice analysis is:

Comparison method. It involves a comparison of an unknown phenomenon with the well-known phenomena, studied earlier in order to find a common or identifying cardinal differences between them.

When analyzing the activities of the Commercial Bank, this method is used to solve all tasks. The most characteristic of the comparison:

planned and actual indicators of the Bank's activities in order to identify the degree of implementation of the Bank's business plan;

actual indicators of the results of the Bank's activities with regulatory informs established by the Bank of Russia;

actual indicators with indicators of previous periods to determine the development trend of the Bank;

indicators of the activities of the study bank with indicators of other banks - competitors in order to determine the place of the analyzed bank in the banking market and its competitiveness;

research results of various elements of the Bank's activities, which makes it possible to make a general conclusion about the quality of its work (for example, a comparison of the analysis of income and analysis of the Bank's costs);

the results of various managerial solutions of the highest and secondary leadership of the Bank in order to conduct high-quality bank management;

the results of the Bank's activities (its profitability and profitability) before and after the introduction of any new technologies - this analysis allows you to estimate the payback of these technologies.

Method of comparison. This method is based on bringing all indicators of the Bank's activities used in its analysis to a comparable form (for example, bringing the quantitative expression of all indicators into a single currency, given the course that has developed on the market for each specific date).

The method of coefficients. This method provides for the use of not absolute, but relative indicators. With the help of the method of coefficients, indicators of the quality of operations, liquidity, profitability, bank profitability are estimated.

The grouping method provides for a grouping of various balance sheet items (other reporting, for example, a profit and loss statement) to identify the data necessary to analyze the specific direction of the Bank's activities. For example, a grouping can follow the degree of liquidity, the economic essence of banking operations, the level of profitability of assets, the cost of liabilities, etc.

The balance sheet is a comparison of the active and passive parts of the bank's balance and the definition of their equality.

The graphic method is an image of the data bank identified in the process of analyzing the activities of graphs, various figures and drawings. This method contributes to greater clarity of the results of the analysis for the management and owners of the bank.

A tabular method is a presentation of information identified in the process of analyzing tables. This method is most effective in terms of further creating a database based on the results of the analysis of the Bank's activities for different periods of time. The table method allows you to most fully trace the development of the Bank's activities in dynamics during a certain time. The use of information presented in a tabular form is most convenient when carrying out subsequent analyzes of the Bank's activities.

In most cases, the analyst independently selects the system of methods for analyzing the financial condition of the Bank, based on the features of banking activities, the objectives of the analysis, the scale of operations, the bank's specialization, banking policy goals, the size of the bank itself, its customer base, the provision of timely information and software technologies, etc. .

Traditionally, the analysis of the financial condition of the Bank has the following main directions:

1. Structural analysis of the resource base and active operations

2. Analysis of capital adequacy and liquidity;

3. Analysis of the quality of liabilities and assets;

4. Analysis of profitability and efficiency.

In practice, a considerable number of coefficients is applied to evaluate these indicators. Therefore, the task of choosing from the existing set of those coefficients, which mostly determine the financial condition of the bank.

So, in this paragraph, we considered the following questions: why the Bank is needed to analyze the financial condition; that he is; What are the principles and functions of the analysis; What sequence is traditionally analyzing. Now consider each of the main directions for analyzing the financial condition of the Bank more in detail.

Financial Academy under the Government of the Russian Federation

Department "Banking"

Work is allowed to protect
Head of the Department of Prof. Lavrushushin O. I.

Thesis

"Analysis of the financial condition
Commercial Bank "

Student institute credit

Group K-5-3

Kolpakova M.V.

scientific adviser

doc. cafe. "Banking" to. Er n. Polishchuk A.I.

Consultant Chair AIT

doc. Gobareva Ya. L.

External Reviewer

Moscow - 2002.

Introduction ................................................... .......................................... 3.

Chapter 1. Analysis and assessment of the financial state of the bank ...... 5

1.2. Financial stability and credit reliability
Organizations ................................................. .........................................eleven

1.3. Overview of the main techniques for analyzing financial condition
bank................................................. .................................................. ..eighteen

Chapter 2. Features of the remote analysis of the financial condition of the commercial bank ........................................ .............. 41.

2.1. The main methodological prerequisites for the formation of the methodology for analyzing the financial condition of the bank ........................................... ...................... 41.

Chapter 3. Prospects for Financial Analysis
Bank in automation conditions .............................................. ...... 66.

3.1. Automation of the Bank's financial status analysis ................... 66

3.2. Prospects for the development of financial analysis
Commercial Bank ................................................ ............................................. 76.

Conclusion ............................................................... .................................. 77.

Applications ................................................. ................................. 80.

List of references used ......................................................... 89

Introduction

The modern stage of the development of the banking system is characterized by some stabilization and moderate development after several experienced system crises. At this stage, banks begin to approach all risks weigly, including the risk of active interbank operations, which include: interbank lending, opening and maintenance of operations through NOSTRO accounts in other banks, opening deposit accounts in other banks, operations with valuable papers of other banks and so on. On the other hand, bank customers, both legal and individuals, have now become more responsibly and deliberately belongs to the service bank. All these factors determine the relevance of the development and improvement of methods for analyzing the financial condition of banks

Thus, the subject of this work will be the analysis of the financial condition of the Bank on the basis of financial statements, such an analysis is called external or remote.

The purpose of writing the work is to continue searching for the optimal tools for remote analysis of banks and, as the main result, drawing up the author's methodology for analyzing the financial condition of the bank.

The theme of the remote analysis of banks was mainly covered in pressing sufficiently unilaterally, the focus was paid to banking ratings. In many publications, under the bank rating understood and a simple ranking of banks in one indicator (capital, assets, profits) were understood. These ratings, fundamentally analyzing the various aspects of the financial sustainability of banks, was at first a bit, however, recently began to change the best in terms of deepening banking analysis and expand the number of factors forming one or another rating. On the other hand, it is not enough, in our opinion, such aspects of the problems of analyzing the financial condition of the Bank are covered as a technique for calculating limits on counterparty banks; Methodological foundations for the formation of the methods of remote analysis of banks. Also problem, not to the end of the studied moments are theoretical foundations for analyzing the financial condition of banks: the concepts of reliability, financial sustainability of the credit institution, etc., there is no clear understanding of the factors of the financial sustainability of the Bank. Thus, in the subject matter, there are quite a lot of insufficiently studied issues that will pay special attention to the process of writing work.

The development of this problem was based on the following sources:

· Monographs Panova G. S., Polishchuk A. I., Maslenchenkova Yu. S. Fetisov G. and DR;

· Dissertations on the issues of financial analysis of banks Novikova V. V., Zhivalova V. N.

· Periodic print articles;

· Methods of Russian banks on the analysis of counterparty banks.

The first chapter of work will be theoretical character, it will be disclosed in it the basic concepts of the topic under consideration, and some remote analysis techniques will also be considered.

The second chapter of work will be practical, applied. It will formulate the main methodological prerequisites for the formation of the methodology for analyzing the financial stability of the Bank, the author's method of remote analysis is shown. In addition, the use of the author's methodology will be shown to establish a limit of active interbank operations.

The third chapter will be devoted to the prospects for the development of the problem under study.

Analysis and evaluation of financial
States of the Bank

Financial analysis as a practice as a type of management activities precedes decision-making on financial issues, being a stage, operation and a condition for their adoption (information and analytical support), and then summarizes and evaluates the results of decisions based on final information.

Financial analysis as science is exploring financial relations expressed in categories of finance and financial indicators. At the same time, its role in managing a commercial bank is that it is an independent management function, financial management tool and the method of its assessment. / 23, p.18 / such definition gives Sheremet A. D. in his monograph. For more accurate reflection of the essence of the analysis, a slightly different approach to the concept of analyzing the financial condition is necessary. The author's determination of the remote analysis of the financial state of the bank will be given at the end of the chapter.

The most important classification of types of financial analysis is the division of analysis on internal and external. The main distinguishing feature here is the subject of analysis. Internal analysis is carried out by insider banks, while the subjects of the external (remote) analysis are the bank's outsiders, such as the supervision authorities (Bank of Russia), counterparties in the MBC market, potential customers. Distinguishing on a subject of a subject, remote analysis is respectively different from the information used to analyze information (information database). If internal analysis operates with all the full information on the Bank's activities, only the most common forms of financial statements are often available to external analytics:

· Form number 101 - a negotiable statement on accounting accounts;

· Form No. 102 - Profit and Loss Statement of the Credit Organization / 6 /;

· Calculation of economic standards / 4 /.

And very often you have to analyze on the basis of only the 101st form.

The following groups of external reporting users are allocated (and, accordingly, analyzing results). First Group - these are subjects whose interests are directly related to the Bank's activities. The main representatives of this group:

1. Shareholders of the Bank. They are interested in: development forecast, including the long-term, efficiency of bank management, profitability and risks of active operations of the bank, the prospects for dividend policies.

2. Lenders. Lenders are more interested in short-term perspectives. For creditors, there is not so much profitability of banking operations as liquidity, the Bank's ability to pay upon their obligations in a timely manner.

3. Bank customers. Of course, you are interested in the spectrum and quality of services provided by the Bank, but this case, customers are considered as users of financial activities. With this position, they are primarily interested in the bank's reliability.

The following group of external users of analytical information are subjects, whose financial condition is not directly connected with the results of the Bank's activities. They are intermediaries between the bank and the first group of external users or use analytical information to perform control and management functions. Such users can be a lot. The main representatives of this group:

1. Central Bank.He monitors the fulfillment by commercial banks and standards in order to prevent failures in the state banking system.

2. Audit companies.

3. Statistical and information services, rating agencies. / 19, C.11 /

Accordingly, the groups of external users can select the types of remote analysis techniques:

ü Methods used by central banks of different countries

ü Analytical procedures used in the process of bank audit (as a rule, when planning);

ü Methods for analyzing counterparty banks to establish the limits of active interbank operations on them.

Bank ratings - An analysis methodology, which is carried out, as a rule, either by information services or specialized rating agencies. Its main features are a comprehensive assessment of financial sustainability, which is most commonly exhibiting with a common point rating assessment by this loan institution. The results of the ratings are actively used by the population, shareholders of the bank. Rangeing banks for certain indicators is also common in Russian printing (assets, capital, profit, etc.). Sometimes this kind of ranking is called a rating. But the term Ranking is correct to this activity (from the English Rank - row).

The value of bank ratings is very large, as there are a lot of significant financial solutions based on them. Even banks with their own analytical techniques for analyzing counterparty banks use rating estimates as an integral part of the analysis methodology (see this approach in the Sberbank methodology, paragraph 2.1. Of this work).

For the methods of central banks, a characteristic feature is that the purpose of the analysis in this case is the detection of financially unstable, problem banks for applying various prudential measures to them until the license revocation. Such a goal is logical, as the task of central banks of many countries (including Russia) is to ensure the stability of the banking system, and the detection of financially unstable banks is necessary for the optimal concentration of supervisory effort. An important feature of many Centralkank methods is their mixed nature, providing for both a purely remote analysis according to financial statements and field checks (see paragraph 2.1. - Camel technique).

The purpose of the analysis of counterparty banks, which is constantly conducted by the analytical departments of various banks - optimization of credit risk on active operations of the bank. The practical outcome of the analysis acts, as a rule, to establish a limit of active operations with an analyzed bank, which cannot be exceeded. A distinctive feature of many methods is that there is no need to place on the basis of the analysis of the overall aggregated assessment of the financial state of the bank (as in the ratings), the forecast of the solvency of the counterparty bank is quite sufficient through a certain short term (1-3 months).

A distinctive feature of the audit analysis of the Bank's financial statements is its focus on identifying problem areas of accounting, those sites that need to pay close attention (a large amount of audit procedures). Unusual changes of the balance sheet articles are detected, the unusual specific weights of those or other reporting indicators and so on. A feature of the methodology is their mixed nature: these financial statements are analyzed from the point of view of understanding the auditors of the activities of this economic entity obtained by it during previous inspections.

Now it seems reasonable to go to the formulation of determining the remote analysis of the financial condition of the bank. In essence, the remote analysis is to solve the issue of the further development of the bank - fundamentally closed for analytics of the system. The concept of external analysis can be submitted inherited scheme:

Scheme 1.

Data act as mentioned above, financial statements of the bank. Also at the disposal of the analyst are well-known data on the external environment in which the analyzed bank is developing. From this schematic construct, the limitations of remote analysis is immediately visible, which acts immediately in 2 aspects:

1. The information base is incomplete and does not contain information about all the factors of the financial stability of the Bank (on the factors of the financial sustainability of the Bank and their reflection in the financial statements, see paragraph 1.2.). In the practice of analysis, it is overcome by using the missing internal information (inspection checks of central banks, data on past checks in auditors). But not all analysts have access to this kind of data.

2. Financial statements can be distorted. This factor is of particular importance for Russian analytical practice, since in domestic banks this problem is very acute. I would like to note that distortions - internally inherent in financial statements. This is due to the fact that the reporting is formed by accounting, which is economically dependent on the bank's management. The problem of reporting distortion acquires a special sharpness if there is serious problems that threaten its existence, and the definition of such banks is the most important task of remote analysis. At this factor, naturally, analysts react, therefore, in the methods of analysis, many banks, the first item is the so-called "cleaning of the balance" from various sketches. Nevertheless, this problem is very difficult to overcome, and it has a significant impact on the process and analysis results.

The second component of the above scheme is the actual analysis process. The quality of this process is determined by the accuracy of a probabilistic judgment about the future development of the bank obtained by the results of the analysis, but no technique can overcome the fully elected limitations of the information base.

Relying on the above arguments, we present our own definition of remote analysis of the financial condition of banks. The remote analysis of the financial condition of banks is called activities to overcome the information disproportions between insiders and the Bank's outsiders in order to obtain the most accurate probability judgment on the future development of the analyzed bank.

conclusions. Analysis of the financial state of the bank is an ambiguously interconnected concept. In our opinion, it is logical to focus on understanding financial analysis as on activities to overcome the information disproportion between outsiders and insiders of the bank.

1.2. Financial stability and reliability
credit organization

Analysis object is the financial state of a commercial bank, which in economic literature is usually reduced to the financial sustainability or reliability of the credit institution. The study of the essence of the above terms can be found in various authors; The first of them will be considered G. G. Fetisov, The first chapter of the monograph / 21 / which is devoted to this problem.

First of all, G. G. Fetisov appeals to the terminological side of the issue, as well as to the experience of other sciences, where reliability and stability are objects of close study for several centuries.

The most causing characteristic of the term "reliable" can be found in S. I. Ozhegova, who interprets him as:

1) inspiring confidence;

2) durable, with difficulty deructive, damage, strong;

3) well working;

4) a permanent, not stopping, calculated for a long period, not temporary;

5) Resistant, holding firmly, do not hesitate, not falling, restored after a minor deviation.

According to G. G. Fetisov, in the study of the problem of reliability of a credit institution, you can use the experience of other industries of science and technology, where reliability is considered in particular, as the "integrated property of a technical object (device, devices, machines, systems), which consists in its ability Perform the specified functions, keeping your main characteristics within the set limits. "

The stability of the object is usually associated with reliability. Thus, the stability of the structure is its ability to withstand the efforts seeking to withdraw it from the initial state of static or dynamic equilibrium. The stability of the bank is its ability to confront possible negative factors of the inner and external environment. Most often, the sustainability category is used as a characteristic of complex dynamic systems subject to the influence of a large number of factors, including factors with random characteristics. Since the Bank is also a complex dynamic system operating in the changing market conditions, it must be considered from the point of view of the system approach.

The use of the term "stability" along with the term "reliability", according to G. G. Fetisov, is quite fair. V. Dal defined the word reliable as "Supplemental Hope; loyal, undoubted, durable, solid, strong; What or to whom you can rely on, which does not deceive. " The term stability comes from the words "to launch, resist whom, which, stand firmly, to stand, successfully oppose the strength, to withstand, not give up. Sustainable - it means persistent, strong, solid, not sharp. "

After that, G. G. Fetisov argues that, with all their similarity, the terms "stable" and "reliable" differ from each other, in connection with which they contribute to the concepts of a reliable bank, a steady bank of some nuances. First of all, it can be noted that the perception of the bank's reliability may be unequal from various positions.

From the standpoint of the Bank's customers, its depositors are a reliable bank more associated with the conviction that the Bank will fulfill their obligations to them (according to V. Gal, which will not deceive). It is known that in modern conditions for investors it is of particular importance.

Some other shades concept reliability has from the position of the bank itself. For example, the shareholders of the Bank, investing in banking activities their capital, believe that their bank will be the revenue area of \u200b\u200bcapital, which it is here that a profit will be obtained, equivalent or more than profit from investments in other sectors of the economy. In general, they are interested in sufficient income on their capital.

Another position in the bank employees who are interested in continuous work in a given credit institution, in obtaining a stable and high wage.

A look at a reliable bank from the Society may well be submitted by the Central Bank, which is a national institution that takes care of both the interests of citizens and investors and the banking system. Reliable bank with public items ensures the preservation of the balance of interests of both banks and their customers. Reliable bank is a bank who believes clients, which ensures compliance with the interests of customers and investors, promotes the implementation of both interests and business, is guided by the principles of partnership mutually beneficial relations, pursuing policies in the interests of social development.

Further, G. G. Fetisov puts forward the thesis that the "Sustainable Bank" is a more fundamental concept. It is primarily in relation to the concept of "reliable bank". Reliability depends on stability. If reliable is not always a steady bank, then a steady bank is always reliable. From the position of the client, you can hope that the bank will not deceive you, from the position of the shareholder or employee of the bank, you can hope for the implementation of your interests, but this does not mean that this hope is fully coented with complete stability. The bank, being reliable, for example, can fulfill its obligations to the client, but it will go against its stability, can cause a reduction in profits and even lead to losses.

Nevertheless, the concepts of reliability and sustainability are impossible to be opposed. With all their similarity and a certain difference, they have the right to independent existence, since they are not always the same shades in the position of the bank. From the client's position, for which the observance of partnerships is more important to use the term "reliability" to more correctly, while in the macroeconomic plan, the concept of stability is more acceptable to characterize the financial condition of the abstract bank. Thus, from the position of G. G. Fetisov, a reliable bank is such a bank whose activity undoubtedly leads to the realization of the interests of a particular entity.

In his analysis of G. G. Fetisov distinguishes the concepts of "theoretically or de-Yura reliable bank" and "indeed, really reliable bank." De Yura All banks are reliable, as they have passed a state registration filter, have a license, therefore, in their economic, legislative and professional standards, correspond to the title of the bank. Unreliable banks, in theory, are not registered by the central bank or other authorized state authority. Nevertheless, for example, Russia at the present stage is rich in unclean, criminal examples of a gross violation of the rules of the game, sell.

According to G. G. Fetisov, the business risk of choosing a reliable bank is determined by a number of components. These include:

q the duration of the bank's work on the market;

q former business story;

q image of the bank;

q The class of reliability and stability (from bank ratings).

As noted, the stability of the Bank on Fetisov is its ability to successfully develop and resist adverse external environmental factors. Therefore, the stability of the Bank is legitimately considered from the standpoint of an adequacy of the external environment. This compliance has two parameters: adequacy of general business activity and its timeliness. In the first case, those banks can be considered stable, which somewhat reduce their business activity in accordance with the decline in total business activity. As you know, banks and their operations are developing with the development of general transactions and services. If the volume of industrial and trading operations is reduced, it inevitably causes and a decrease in cash flows passing through credit institutions, reducing the volume of deposits, settlement, currency and other operations. Reducing the volume of operations of banks in a similar situation would be incorrect to the negative parties of their activities. The bank, which made a decline in its activity in the context of a reduction in total business activity, can, according to Fetisov, consider a sustainable bank.

Additional information can be given a second parameter - the timeliness of the efforts to develop banking activities. In this case, the Bank's activity may be timely (in accordance with the general economic situation), premature and late. In the last two cases, a steadily developing bank may admit to reduce its effectiveness.

A few different positions regarding the formulation of the concepts of stability or reliability of the credit organization adheres to Novikova V. V. Like fetisov G. G., lexically based on the definition of Dahl, it reduces the concept of reliability to three criteria:

Ø strength;

Ø constancy of existence;

Ø Researcher's confidence. / 17 /

The durability of V. V. Novikova understands as the stability of the object to negative (destructive) factors of the internal and external environment. The constancy of existence is the second characteristic, which, in fact, is the first, but in the long-term aspect. Indeed, there is no existence for the bank without long-term sustainability to adverse factors. The third characteristic of the bank's reliability is confidence
The researcher consists primarily in the correctness of the selected methodology for studying the Bank's reliability. The main approaches to the construction of the method of study of the stability of the Bank will be considered in the second chapter of work.

In his study, V. V. Novikov does not use the concept of sustainability of the bank.

At the end of its terminological survey, V. V. Novikova cites the following definition of the concept of reliability of the Bank:

Reliability of a commercial bank - This is a dialectical equilibrium, in which the achievement and strengthening of strength, constancy and confidence is being implemented as inconsistency of destruction through capital adequacy, profitability, liquidity, asset quality, and finally confidence in the adequacy of the methods of cognition of real reality through reasonable management.

After these two concepts, I would like to formulate your own definition of reliability (financial sustainability of the Bank). In our opinion, these concepts are synonymous, and they can be used together in order to analyze the financial condition of the bank. So, under the reliability (financial sustainability) of the Bank, such a qualitative state of the bank should be understood, in which it will normally continue to work in the foreseeable (analyzed) future, configuring obligations to all its counterparties. The advantage of this definition is that it is noticeable above all the task of remote analysis, which is just as possible to give the most accurate probability judgment on the financial stability of this credit organization in future. It is precisely to maximize the accuracy of the above probabilistic judgment, a methodology for analyzing the financial condition of the bank, methodological approaches to which will be considered in the second chapter should be sent.

Conclusion: The concepts of reliability and financial stability of banks are discussion. Different authors understand them in different ways. From the point of view of G. Fetisov, the term "Sustainable Bank" is a more fundamental concept. From the point of view of macroenalysis (for example, the entire banking system of Russia), the term "sustainability" is correct, while the financial condition of a particular counterparty bank is more correct to determine the concept of "reliability". Another point of view belongs to V. V. Novikova, which in its terminological analysis does not use the term "sustainability" at all. It reduces the concept of reliability to three interrelated and inalienable components: strength, consistency of the existence and confidence of the researcher. The third point of view is the author. In our opinion, the reliability (or stability) should be considered such a qualitative state of the bank at which it will normally continue its work in the future.

1.3. Overview of the basic methods of analyzing the financial condition of the bank

Kromonov technique. / 35 /

To calculate the current reliability index in the Kromonov method, the sum of the weighted values \u200b\u200bof some function from the imposed coefficients are used. The function is the sum of two components and looks like this:

F (x) \u003d a * f (x; 0,5; 0,2) + (1-a) * ln (1 + x / 20) * 20,5

For large values \u200b\u200bof coefficients, when reliability grows less and less, the second term is substantially the second, with small - the first. Wherein:

X - values \u200b\u200bof implicated coefficients;

F (x; 0.5; 0,2) - the function of the normal distribution with an average of 0.5 and dispersion 0.2;

LN - Natural Logarithm

The parameter A limits the effect of each of the components and determines, in particular, the curvature of the graph, its deviation from the linear function. According to experts, the optimal settlement value A should be at least 0.6.

In the LN formula (1 + x / 20) * 20.5, the parameters 20.5 and 20 are chosen in such a way that with all coefficients equal to zero, the current reliability index would be zero and with all coefficients equal to the optimal value, the current index reliability would be 100.

1. Balance parameters

As source data, bank account balances on second-order accounts are used. Balance accounts of the second order are grouped into economically homogeneous groups. At the same time, it is impossible to remove the information due to the imperfection plan of accounts, it is ignored, or the corresponding account is rounded in one direction or another (for example, the account "Calculations with other debtors" is considered deduction from capital, although liquid assets are often taken into account) . All such parameters are seven.

I. The authorized capital (UV) is the total amount of issued and paid shares of the bank (shares, deposits), including the revaluation of its currency part.

II. Own capital (K) - funds that are owned by the Bank, free from obligations to its customers and creditors and employees of providing such obligations