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 The use of statistical methods in the evaluation of commercial bank - Economic-mathematical modeling

Moscow State University KommertsiiKursovaya work

Statistics of business

on the topic:

"The use of statistical methods in the evaluation of the commercial bank"

Student: Andrukovich KV

group 97-12 "GI"

Pyatigorsk, 2000

Table Of Contents.

Introduction.

1. Investigation of the commercial bank on the main indices.

2. Solvency and liquidity of commercial banks.

3. Analysis of profit factors.

Conclusion.

References.

Introduction.

The purpose of this course is to analyze the main indicators of a commercial bank and the use of statistical methods in the evaluation of their performance.

In preparation for writing a term paper sources were used theoretical and empirical material of a commercial bank.

At the end of the work presents the findings and suggestions for improvement of banking activity.

Development of commercial banks - a necessary condition for the effective establishment of the market mechanism. The process of economic transformation began with the reform of the banking system. This area is developing dynamically and today.

Russia has a two-tier banking system, which is a powerful factor in the functioning of the economy.

Calculated by reference, loose, credit and other transactions, banks perform socially necessary functions. However, banking is subject to numerous risks and that is why in most countries, this activity is the most regulated type of business. When this regulation has strong national characteristics, reflecting the specific formation of the national banking system.

Efficiency of banking activities significantly affect the economic development of the country. The financial crisis of 1998 meant a certain extent, the end of the first phase of a market banking system. At this stage the competitive environment in banking services. This occurred against the background of high inflation, providing no more effort getting substantial income from banking activities. At the moment has come more mature stage of development, when the stability of banks can be provided only on the basis of scientific, proven international practice management techniques.

Competition in the banking sector raises to a new level as the responsibility of governments at the macro level and at the macro level of individual banks for their financial independence. The emergence of new structures (in the area of ??certain banking operations) increases the likelihood of unpredictable changes and forces banks to develop a flexible policy control their activities. This dramatically increases the demands on the staff of banks, their professionalism, quality of training and the use of employees.

Banks perform a variety of functions and enter into complex relationships between themselves and other subjects of economic life.

As a base research was selected Bank "Russian Credit" (the "Bank"), which is one of the largest banks in Russia. The bank was founded in 1990 as mutual commercial bank in the form of a limited liability company (LLC), and proceeded to carry out banking operations. In 1992, the Bank received a general license to conduct all types of banking operations, and in 1994 - a license to conduct operations with precious metals in the domestic market. In December 1997, the Bank was transformed into a joint stock company (JSC).

As of 1.01,98, the bank had 121 branches and offices in Russia, including 58 branches in Moscow. In addition, the Bank had 3 representative offices in CIS countries and 5 representative offices abroad, and the number of employees was 7,200 people. at the end of the reporting period.

The main fork of operations of the bank are accepting deposits, loans, securities transactions and foreign exchange.

The Bank has a number of subsidiaries that operate in the financial and banking markets. The composition of the Bank's subsidiaries include subsidiaries, registered in various countries and engaged in transactions with securities and derivatives, as well as 3 subsidiary banks located in the CIS countries.

1. Investigation of the commercial bank on the main indicators

For state registration and obtaining a license to operate a bank must not create share capital, but also have the appropriate material conditions - the space, equipment, storage, cash, etc. Tangible assets of the bank: fixed assets, materials, low value items. Specifically defined by intangible assets.

The main feature is called work equipment used for a long time with a lifetime of more than one year and the statutory minimum cost.

Intangible assets - used in the bank for a long time (longer than one year) and income, rights, privileges and intellectual property:

- Patents, industrial designs, collectible achievements, trademarks and service marks or license agreements for their use, rights in know-how;

- Copyright and other contracts for works of science, literature, art and objects of mixed rights;

- License, except periodically produced royalties for the use of patents and know-how that is calculated and paid in the manner and time stipulated in the contract;

- Right to use land and natural resources;

- Computer programs, databases, etc..

Table number 1

"Composition and structure of the fixed assets of the Bank" Russian credit "for the period 1996-1998."

 Indicators 1996 1997 1998 Changes in 1997 Changes in 1998

 Amount% Amount%

 A 1 2 3 4 5 7 B

 Buildings and Structures 74143 95655 86143 21512 -9512 129.0 90.1

 Equipment and furniture 68324 69188 68245 864 -943 101.3 98.6

 Computing machinery 80118 78794 75121 -1324 -3673 98.3 95.3

 Vehicles 34431 34246 28102 -185 -6,144 99.5 82.1

 A 1 2 3 4 5 6 7

 Other equipment 6204 7254 6839 1050 116.9 94.3 -415

 Construction in progress 175,954 24,107 - -151 847 13.7 - -

 Other 12356 22821 13328 10465 -9493 184.7 58.4

 Intangible assets 28847 49339 35108 14552 -8291 150.4 80.9

 Total: 480377 375464 312886 104913 78.2 83.3 -62 572

Changes in the composition and value of fixed assets of the bank is determined by the formula:

C = Ci - Ci-1;

where C - Change of fixed assets;

Ci - cost of funds of the reporting period;

Ci - 1 - cost of funds of the previous period.

Fixed assets of the bank are represented by many species. The main share of the funds is in buildings and structures in 1997 and 1998. In 1996, a large proportion of fixed assets accounted for construction in progress, it was 175,954 thousand. rub. It is defined by the expansion of the branch network.

The cost of the equipment and furniture in 1997 increased in the amount of 864 thousand. Rub. or 1.3%, and in 1998 decreased in the amount of 943 thousand. rub. or 1.4%.

The cost of vehicles and computer equipment also fell. In 1997, the cost of computing has decreased in the amount of 1,324 thousand. Rub. or 1.7%, and in 1998 - to 3673 thousand. rub. 5 or 4.7.

The cost of intangible assets in 1997 increased by the amount of 14,552 thousand. Rub. or by 50.4%, and in 1998 decreased in the amount of 8,291 thousand. rub. or 19.1%. In total fixed assets of the bank in 1997 amounted to 375,464 thousand. Rub., T. E. Decreased in the amount of 104,913 thousand. Rub. or 21.8%. And in 1998 amounted to 312,886 thousand. Rub. or 16.7%. This is mainly due to the reduction of funds aimed at the construction in progress.

Due to banks, which it uses to finance active operations are divided into their own and borrowed. Analysis of own and borrowed resources appropriate to start with an assessment of the structure as a whole and for each group. It is necessary to see how the fold ratio between own and borrowed funds and their growth rates.

Table number 2.

"The structure of own and borrowed funds Commercial Bank" Russian credit "for the period 1996-1998,. (Thous. Rub.)."

 Indicators 1996 1997 1998 1997 Changes Changes for 1998

 Amount% Amount%

 A 1 2 3 4 5 6 7

 Own funds 1165925 1793118 1821141 627193 28023 153.7 101.6

 Attracted 8559858 18441779 28531205 10089426 +9881921 215.4 154.7

 Total: 9725783 20234897 10117449 +30352346 +10509114 208.1 150.0

Change of own and borrowed funds for the reporting period is calculated by the formula given above.

These data show that the total amount of resources of a commercial bank's own funds in 1997 amounted to 1,793,118 thousand. Rub., Which is 627 193 thousand. Rub. or 53.7% more compared to the previous year, and in 1998 they amounted to 1,821,141 thousand. rub., ie increased by 28,023 thousand. rub. or 1.6%.

The funds raised in 1997 amounted to 18,441,779 thousand. Rub., Ie increased compared to the previous year 9881921 th. rubles. or 115.4%, and in 1998 -on 10,089,426 thousand. rub. or 54.7%.

The total amount of the bank increased in 1997 to 10,509,114 thousand. Rub. or 108.1%, and in 1998 - at 10,117,449 thousand. rub. or 50%. Historically, passive operation plays a primary and decisive role in relation to the active, as for active operations necessary conditions are sufficient resources.

Equity capital is the financial base of the bank. It allows compensation to depositors and creditors in the event of losses and bankruptcy of banks, to maintain the volume and types of transactions in accordance with the objectives of the bank.

As part of the bank's equity release authorized, reserve and other special funds, as well as retained earnings during the year.

The main element of the bank's own capital - statutory fund. It is formed depending on the shape of the bank organization. Regardless of the organizational - legal form of the bank's charter fund is completely formed by the contributions of participants (legal and natural persons) and secures their obligations. Capital stock, the order of its formation and changes determined by the Charter of the Bank. The amount of the authorized capital is not limited by law, but to ensure the stability of the bank by the Central Bank of the Russian Federation provides for a minimum share capital.

The reserve fund is intended to cover possible losses on the bank's operations produced them. Its magnitude is the percentage of the authorized capital. Source of reserve fund are deductions from profits.

Bank forms and other special funds, "Depreciation", "Wear low value items", formed by depreciation charges; economic incentive funds created from profit. The special funds of the bank also include funds received from the revaluation of fixed assets held by the decision of the Government of Russia; proceeds from the sale of bank shares to their first owners in excess of par value and others.

Shareholders' equity as part of the resources of the bank is a small amount, usually no more than 10%. Analysis of the structure of the Bank's equity based on data in the following table.

Table number 3.

"The structure of the Bank's own funds for the 1996-1998 biennium., (Thous. Rubles)."

 Indicators 1996 1997 1998 Changes for 1997 Changes for 1998

 Amount% Amount%

 The authorized fund of 239442 404659 705993 165217 301334 169.0 174.5

 Reserve Fund 59861 10165 49330 150495 41304 168.9 148.8

 Spec. Funds 196127 711871 300109 515741 -411 762 362.9 42.2

 Depreciation of fixed assets 48033 37546 42750 -10 487 78.2 5024 113.4

 Economic incentive funds 130592 44895 78874 31000 54718 169.0 172.1

 Economic incentive funds to develop the ban quality 89791 151747 155903 61956 4156 154.9 102.7

 Current year profit 361 856 74 317 13 154 -287 539 -61 163 20.5 17.7

 Provisions for possible losses

 loans 121120 118139 216845 -2981 98 706 97.5 183.6

 Provisions for impairment of securities 4800 117800 105480 113000 -12320 245.4 89.5

 ] Total: 1165925 1793118 1821141 627193 28023 153.8 101.6

The analysis shows that in 1996 the dominant share in the bank's own funds accounted for profit, ie, it amounted to 361,856 thousand. RU6. In subsequent years it decreased since in 1997 profit was 74,317 thousand. rub., and in 1998 - 13,154 thousand. rub., which is mainly explained by an increase of the authorized capital.

Over the years there has been analyzed the growth of the various funds of the bank, is also due to increased earnings reserve fund and economic incentives. The reserve fund in 1997 amounted to 101,165 thousand. Rub., Which is 41 304 thousand. Rub. or 68.9% compared with the previous year, and in 1998 there was an increase in the amount of 49,303 thousand. rub., or 48.8%.

Increase in other assets, such as special. funds in 1997, which amounted to 711,871 thousand. rub., consists of revaluation reserve bank characterize changes in the value of fixed assets due to rising inflation. The increase in spec. funds in 1997 amounted to 515,744 thousand. rub. or 262.9%.

For the analyzed bank is characteristic that in the last years of the statutory fund in absolute amount increased in 1997 to 165,217 thousand. Rub. or 69%, and in 1998 to 301 334 thousand. rub. or 74.5%. This suggests a positive work towards building up their bank's capital base.

The specifics of the institution as a form of commercial enterprise is that the vast majority of its resources is not coming at the expense of their own and borrowed funds. The ability of banks to raise funds regulated by the Central Bank and is now determined based on the size of the bank's equity and its organizational - legal form; amount of funds shall not exceed the bank's own capital no more than 15 times.

The bulk of the resources of banks form the borrowed funds, which cover up to 90% of the cash requirements for the implementation of active banking operations.

Banks attracted funds varied in composition. Their main views are funds borrowed by banks from enterprises, organizations, institutions and the population in the form of deposits (deposits), and funds borrowed from other credit institutions (through interbank loans and loans CBR).

Contribution (deposit) - a cash (cash and non-cash, in national or foreign currency), sent to the bank by the owner for storage on certain conditions. Operations associated with the raising of funds in deposits, referred to as deposit. Deposits for banks - is the main form of their passive operations and, therefore, the ultimate resource for active operations.

When analyzing the volume of attracted resources important their qualitative and quantitative evaluation. Increasing the amount of borrowed resources shows the growth of the deposit base of the bank. Thus it is necessary to analyze the structure quality. The higher the proportion of borrowed funds the bank's clients (companies and organizations) in the long term, the greater the stability of the resources of a commercial bank, which has a positive effect on its liquidity and reduces dependence on interbank loans. In the analysis of liabilities used the account to record bank deposit operations on the subjects and terms.

Table ¹4.

"The structure of borrowed funds of the bank" Russian credit "for 1996-1998,. (Thous. Rub.)."

 Indicators 1996 1997 1998 Changes for 1997 Changes for 1998

 Amount% Amount%

 A 1 2 3 4 5 6 7

 Recruited

 nye means

 legal

 persons. total 2831632 7807639 2235345 10042984 +4976007 275.5 128.6

 including:

 On demand -up

 tion 8787611 2616386 6646346 2141265 +4029960 254.0 132.2

 term liabilities 215246 1161293 1255373 946047 94080 539.5 108.1

 Recruited

 nye means

 Cific individuals, only 561159 863028 301869 2710464 1847436 153.8 314.1

 including demand 56116 86303 30184 2225434 2139131 153.7 257.8

 Urgent treasures 505043 776725 485030 271682 -291 695 62.4 153.8

 Interbank-cal loans, total 4114054 6454282 5934491 +2340228 -519,791 156.8 91.9

 Including: CB 150000 - "- - - - -

 Other borrowings 1053013 3316830 9843266 6526436 +2263817 314.9 296.7

 Total: 8559858 18441779 28531205 10089426 +9881921 215.4 154.7

Analysis of the structure of borrowed funds shows that in 1996 a major proportion of interbank loans, ie their sum is 4114054 thousand. rub. Consequently, the bank this year was more dependent on the money market. This situation is due to the fact that the bank had a small number of clients.

In subsequent years, the funds raised legal and physical persons have increased significantly since corporate funds in 1997 amounted to 7,807,639 thousand. rub., ie increased by 4976007 thousand. rub. or 175.7%, and in 1998 increased by 2,235,345 thousand. rub. or 128.6%. Funds raised from individuals in 1997 increased by 301,869 thousand. Rub. or 53.8%, and in 1998, 1,847,436 thousand. rub. or 214.1%. Hence, the need for inter-bank loans in 1998 decreased by 519,791 thousand. Rub. or 8.1%. A Widening the circle of customers in the form of enterprises and organizations of various forms of ownership is important for the successful operation and ensure stable operation, thereby reducing the risk of deposit operations of the bank.

2. Solvency and liquidity of commercial banks

Based on the functional characteristics of a commercial bank as a structural unit of the banking system, important in achieving success is, firstly, to ensure the solvency of the bank, ie. E. The ability in due time and in full amount to meet its obligations to creditors - the state, banks, contractors , et al., and secondly, to ensure liquidity, i.e. the possibility of rapid transformation of the bank's assets in the means of payment for the timely implementation of the commitments in liabilities (repayment of its debt).

But, speaking about the liquidity and solvency of the bank, these two concepts in the economic literature often mixed, and in practice lead to the identification of methods and techniques to maintain them and as a result in unpredictable behavior continued functioning of the bank as a business structure in banking.

In international practice, bankers believe solvency sign of life of a commercial bank which is based primarily liquidity. In the absence of liquidity, the Bank is unlikely to be solvent. As practice shows, the loss of bank liquidity leads eventually to its insolvency, after which comes as a consequence of bankruptcy.

Thus, in support of the commercial high level of stability, durability and reliability of liquidity - primary, solvency - is secondary.

The bank's liquidity is determined by assessing the liquidity of its balance sheet:

bank balance is considered liquid if funds allow the asset due to their rapid implementation to cover accrued liabilities in liabilities. Consequently, the level (indicator) liquidity, primarily affects the structure of the balance sheet assets and, accordingly, the composition and types of active operations. Following with this in mind that the higher the liquidity of an asset in the balance sheet of the bank, the higher the yield and vice versa.

Asset bank balance - is the cost of bank resources for the purposes of their use, the source of future revenue as a result of banking, asset structure of the balance - weighted by the relative weight and cost calculation types of active operations of commercial banks in order to profit, to ensure the solvency and liquidity.

This fundamental property assets and the relationship between their liquidity and profitability while underestimating the lead in practice to a bank or unreasonable losses in return (if the liquidity indicators exceed the required standards), or to increase profitability by reducing the liquidity level below acceptable standards that strictly dangerous for the bank be insolvent.

Thus, the assessment of balance sheet assets - a reflection of the policy through the implementation of active operations, and their analysis in the overall balance - to determine the level of profitability, liquidity, solvency and, based on the strategic objective reflection of a commercial bank as a whole.

Consider the level of liquidity, safety and profitability of Commercial Bank "Russian Credit" on the basis of the rating analysis.

Table ¹5

Method of calculating the liquidity ratios of the credit institution

 Designation of certain economic Average

 Numerator Denominator coefficient limit value

 The current liquidity ratio (Ki) Liquid assets Liabilities on demand Determines the speed of the bank in making payments to customers not less than 0.5

 Quick ratio (Kz) Liquid assets Total liabilities Specifies the bank's ability to respond to its obligations not less than 0.2

 Overall liquidity coefficient (Ks) Liquid assets The balance sheet Specifies the proportion of liquid assets to total business of the bank at least 0.2

 Coefficient norm cash reserves

 (Cd) Demand liabilities Highly liquid assets to ensure a high degree Shows liquid assets to demand liabilities not more than 2

Table ¹b

Method of calculating the coefficients of the reliability of the credit institution

 Designation of certain economic Average

 Numerator Denominator coefficient limit value

 The coefficient of the general state of equity (K5) Own funds net assets, not income-Shows its own working capital unproductive assets 0.8 -0.15

 The financial independence from external sources (KB) Equity net funds raised Specifies the level of dependence on borrowed funds of at least 0.2

 The coefficient of capital preservation

 (K7) Equity net sum of funds banks is characterized by long-term prospects and development goals of the bank at least 1

 The capital adequacy ratio (K8) Own funds net assets, income

 Reflects the degree of

 provision of investment bank by its own means of at least 0.08

Table ¹7

Method of calculating the profitability ratios of the credit institution

 Name

 The coefficient of determination

 Economic

 Value

 Normal

 Restriction

 Numerator Denominator

 Net profit ratio of total capital

 (K9) The balance sheet profit The balance sheet Lets you define the ratio of profits to the total amount of economic resources at the disposal of the bank is not less than 0.01

 Margin assets (K10) The balance sheet profit of assets, income determines the effectiveness of the bank's activities and investments of at least 0.1

 Net profit ratio of equity (K11) Carrying income Equity Net Allows you to define the ratio of profits to the amount of net own funds of at least 0.2

 Net profit ratio of income (K12) The balance sheet profit Profit Shows how much money units profit per one monetary unit income of at least 0.2

Calculate the liquidity ratios:

Table number 8 "Analysis of liquidity Commercial Bank" Russian credit "for 1996-1998."

 Indicators 1996 1997 1998

 Current liquidity (K1) 0,6 0,2 0,2

 Term liquidity (K2) 0.4 0.2 0.2

 Total liquidity (K3) 0.2 0.1 0.1

 Cash reserves (K4) 0.7 1.9 2.0

 Points 19 24 25

Calculate the reliability:

Table 9 "Reliability analysis of CB" Russian credit "for 1996-1998."

 Indicators 1996 1997 1998

 Overall condition of equity (Ks) 0,9 0,5 0,7

 Financial independence from external sources (KB) 0.2 0.1 0.1

 Preservation of capital (k) 1.9 1.3 1.3

 Capital adequacy (Kg) 0,3 0,2 0,09

 Points 23 21 21.9

Calculate the profitability:

Table number 10

"Profitability Analysis CB" Russian credit "for 1996-1998 years."

 Indicators 1996 1997 1998

 Total equity 0.03 0.01 0.001

 Return on assets 0.1 0.01 0.001

 Own resources 0.3 0.04 0.01

 Return on revenue 0.2 0.04 0.01

 Bally- 6.3 1 0.22

Performance criteria rating analysis are distributed in such a way that I group reliability (1-19 points) means the bank is quite healthy, resistant to external financial shocks. He can not change the system management,

Group II reliability (19-36 points) means that the bank is practically healthy. Some shortcomings do not affect its stability. The Bank can not change as its management. Requires limited supervision, for those aspects of the bank's activities, which revealed deficiencies.

Group III reliability (3b-55 points) indicates the presence of a bank financial problems. Bank vulnerable under adverse economic conditions, can be ruined if you do not take action. To eliminate them, you need the intervention of the supervisory bodies.

Group IV reliability (55-75 points) characterizes the existence of serious financial problems at the bank, a high probability of ruin. Intervention is necessary supervisory and develop a plan to address the deficiencies.

Table ¹11.

Grouping performance rating analysis

 Indicators 1996 1997 1998

 Liquidity 19 24 25

 Reliability 23 21 21.9

 Profitability 6.3 1 0.22

 Total 48.3 46 46.31

Conclusion:

The analysis shows that the liquidity, safety and profitability meet the standards with the exception of some of the indicators for the 1997-1998. But some drawbacks did not significantly affect the Bank "Russian Credit". He can not change his style of management. Requires only limited supervision, for those that identified weaknesses. Bank of practically healthy and is quite reliable.

Thus, the provision of liquidity of the bank - this is a complex multifactorial problem, the solution of which determines the success of the essence and content of the policies and activities of any commercial bank as a business structure in the banking system.

For the state of the banking system is, overall importance and the need to manage liquidity of commercial banks is to govern through {iwhkuuu Central Bank to provide:

- Maintaining the stability and functioning of the banking system as a whole;

- Elimination of violations of functional responsibilities in the activities of commercial banks as structural units throughout the state banking system without interference in their operational business activities;

- Protection of the interests of the state, investors and creditors;

- Implementation of the state monetary and financial policies.

Factor analysis of profit.

Statistical reporting is a system of economic indicators of the bank. It is made on the basis of statistical processing of accounting data for certain periods of time and contains necessarily grouped data on credit, cash, currency and other operations of the bank.

In accordance with applicable law, commercial banks are required to publish in the press the annual balance sheet in the form and time frame established by the Bank of Russia, after the audit organization authenticity of the information in it. Published reports

- An annual balance sheet of a commercial bank;

- Profit and loss account of a commercial bank on the results of the year;

- Data on cash flow;

- Information on the activities of the bank.

Forms of published financial statements differ from the annual financial statements of commercial banks in the CBR or bodies of the State Tax Service of the Russian Federation, the aggregation of indicators and intended for publication in the central and local government and other media.

The analysis of the financial statements of the Bank "Russian Credit" on the basis of the balance sheet (Form .¹ 1) and of the profit and loss statement (Form number 2).

Table 12

Dynamics of assets CB "Russian Credit"

 Active 1996 1997 1998 Changes for 1998.

 Amount%

 1 2 3 4 5 6

 1. Balances with the Central Bank, cash and similar funds 776,442 1,537,377 2,921,016 1,383,639 189.9

 Including 1.1 deposited the required reserves 164524 399211 858106 458895 214.9

 2. Amounts due from credit institutions 2,828,159 1,856,172 1,237,448 -618,724 66.7

 3. Investments in government debt 1,138,313 976,095 887,360 -88,735 90.9

 4. Securities for resale 136 406 342 781 685 562 342 781 200.0

 5. Credit institutions, public and leasing customers 3,574,403 12,069,107 22,213,216 10,144,109 184.1

 5.1 including credit institutions 1021685 1169562 1286518 116 956 109.9

 6. Provisions for possible loan losses 121 120 118 139 115 822 -2 317 98.0

 7 Net loans and leases to customers 3,453,284 11,950,968 22,097,394 10,146,426 184.9

 8. Property, equipment and intangible assets 480 337 375 464 312 886 -62 578 83.3

 9. Long-term investments in securities 213,342 106,848 98,376 -8,472 92.0

 10. Other assets 699501 3089192 2112304 -976888 68.3

 11. Total assets 9,725,783 20,234,897 30,352,346 10,117,449 150.0

Analysis of active operations CB "Russian Credit" shows that in 1998 the growth rate increased by 50%. Most of the increase is observed in sections of funds to the Central Bank, the box office and similar funds in the amount of 1383639 tons. Rub. or 89.9%; Securities for resale increased in 1998 to 342,781 tons. rub. or 100%, and the growth of loans to organizations and people in the amount of 10,144,109 tons. rub. or 84.1%, which characterizes the ability and the ability of the bank to focus on changing market conditions.

In 1998, decreased the proportion of long-term investments in securities of the bank by 8%. The bank also reduced the repayment of capital in other credit institutions 33.3%.

The analyzed period is characterized by a decrease in material and technical base of the bank, which confirms the decline in the share of fixed assets and intangible assets 62 578 t. Rub. or 6.7% of total assets.

Table 13. Dynamics of liabilities CB "Russian Credit"

 LIABILITIES 1996 1997 1998 Changes for 1998

 Amount%

 I. Own sources

 1. The authorized capital (fund) 239 442 404 659 705 933 301 334 174.4

 2 Other funds and other proprietary sources 921,392 1,369,525 1,110,267 -259,258 81.1

 3 Profit (+) loss (-) of the reporting year 361 856 74 317 13 154 -61 163 17.6

 4. Used profits during the year 356 766 55 183 -46 910 8273 14.9

 5. Retained earnings (loss) in the reporting year 5090 4881 19134 -14253 25.6

 6. Total own sources 116,925 1,793,118 1,821,141 28,023 101.6

 P Commitments

 7. Loans to Bank 150000

 8. Due to credit institutions 3,964,054 6,454,282 5,934,491 -519,791 91.9

 9 Amounts due to customers, including household deposits 3,177,545 7,509,374 11,498,075 3,988,701 153.1

 10 .Vypuschennye credit institution liabilities 215,246 94,080 1,161,293 1,255,373 108.1

 11. Other liabilities 1,019,569 3,106,969 9,246,789 6,139,820 297.6

 12. Total liabilities 8,526,414 18,231,918 27,934,728 9,702,810 153.2

Ø

 13. Other liabilities 33,444 209,861 2,417,618 2,207,757 115.2

 14. Total liabilities 9,725,783 20,234,897 30,352,346 10,117,449 150.0

The table shows that in 1998 the bank increased its growth rate by 50%. The absolute increase in liabilities balance observed for such items as -means clients, including household deposits by 53.1%; issued by a credit institution debt in the amount of 94,080 tons. rub. or 8.1%.

In 1998 there was an increase in the share of own funds (capital) on the liabilities balance in the amount of 28,023 tons. Rub. or 1.6% compared with the previous year. Equity increase was mainly due to the increase in the authorized capital of the bank, compared with 1997, it increased in the amount of 301 334 t. Rub. or 74.4%.

Table 14

Profit and loss account of the commercial bank "Russian Credit" of January 1, 1996 - 1998. in th. rubles. (New price scale)

 Articles accounting profit and loss account (income statement) 1996 1997 1998 Changes for 1998.

 Amount%

 1 2 3 4 5 6

 Interest income

 1.Po due from credit institutions 149 794 212 766 297 872 85 106 139.9

 2. loans and leasing from customers 364,295 608,225 973,160 364,935 160.0

 3. For debt securities 123,847 148,616 95,770 24,769 119.9

 4. According to other sources 2844 3826 4973 1147 129.9

 5. Total interest income 612,703 948,664 1,424,621 475,957 150.2

 Interest expense

 6. Deposits of credit institutions 268 521 204 494 349 077 80 556 129.9

 7. deposits from customers 658,012 860,668 1,118,868 258,200 130.0

 8. securities issued 5095 40 268 201 340 161 072 500.0

 9. Total interest expense 867,601 500,000 1,169,457 1,669,285 142.7

 10. Net interest income -254,929 -220,799 -244,664 -23,865 110.8

 Noninterest income

 11. From foreign currency operations 474,927 1,123,756 2,587,638 1,460,882 229.9

 12. Income from other operations 870 169 759 919 690 835 -69 084 90.9

 13. Income from trust operations and agency income 3639 6231 10592 4361 169.9

 14. Dividends on shares and 184,733 shares 2,199 1,466 300.0

 15. Other current revenue 441 374 402 495 369 261 -33 234 91.7

 16. Total non-interest current income 1,790,295 2,293,135 3,657,525 1,364,290 159.4

 1 2 3 4 5 6

 17. Current income 1,535,365 2,072,342 3,412,861 1,340,519 164.6

 Non-interest expenses

 18 Payroll 13726 18530 24089 5559 130.0

 19 Operating costs 60453 58108 55873 -2235 96.2

 20. Other operating expenses 975,949 1,922,881 3,268,897 1,346,016 170.0

 21. Total non-interest expenses 1,050,129 1,999,520 3,348,859 1,349,339 167.5

 22. The current result before provision for possible losses on loans 485 236 72821 64002 -8819 87.8

 23. Change in reserve for possible loan losses 155 210 18931 20831 1900 110.0

27

 24. Profit before exceptional income (expense) 330025 53890 43171 -10719 80.1

 25. Windfall gains (losses) -30 017 -50 443 31 830 20 426 146.9

 26. Balance the result (with-profits (+) / Loss (-)) 361856 74317 13154 -61163 17.6

 27. Taxes paid from the profit 11899 50195 70003 19808 139.4

 28. Net profit (loss) for the reporting period 349957 24122 -56849 -80971 235.6

CONCLUSION: The table shows that the greatest interest income in 1998 of loans and leasing of customers - 60% by credit institutions revenue was 39.9% or 85,106 thousand rubles., And on debt securities 24,769 tons .rub. or 19.9%.

Considering the interest expense should be noted that the highest percentage of expenditure amounted to securities issued - 400% customer deposits in 1998 - 30%, the flow rate on deposits of credit institutions increased by the amount of 80,556 tons. Rub. or 29.9%

Do not bank interest income mainly receives from foreign currency transactions -129.9%, and the highest income constitute dividends on shares and shares - 200%. Income from trust operations and agency income in 1998 increased by 4,361 tons. Rub. or 69.9 percent.

In the non-interest expenses the highest percentage rate of the wage fund. In 1998, it increased to 5559 tonnes. Rub. or 30%.

Table number 15

"Analysis of the factors of profitability (thous. Rubles)."

 Indicators

 1996

 1997

 1998

 Changes for 1997

 Changes for 1998

 Sum

%

 Sum

%

À

1

2

3

4

5

 -6

7

 1. Operating and other income of the bank:

 Only

 6384160

 5427458

 7660992

 956704

 117.6

 +1276832

 120.0

 Including

 Interest received

 2357060

 1457942

 2728172

 899118

 161.7

 371112

 115.7

 The premium received for services to customers and banks

 783352

 226388

 930022

 556954

 346.0

 146670

 118.7

 Gains from securities and foreign exchange market

 143678

 103722

 192414

 39956

 138.5

 48736

 133.9

 Other income

 3100070

 3639406

 3720384

 -539336

 85.2

 620314

 120.0

 2. Operating and other expenses of the bank:

 Only

 4769255

 4214119

 5799133

 555136

 113.2

 +1029878

 121.6

 Including:

 Taxes

 283809

 203540

 340571

 80269

 139.4

 56762

 120.0

 Interest paid

 3774144

 3047278

 4390126

 726866

 123.8

 615982

 116.3

 Paid commission for services to banks and customers

 106366

 342351

 317649

 -235985

 31.1

 211283

 298.6

 Depreciation charges on fixed assets

 47083

 36268

 66499

 10815

 129.8

 19416

 141.2

 Expenses on operations with securities and foreign exchange market

 2226

 Other expenses

 557853

 582456

 684288

 -24,603

 95.7

 126435

 122.6

À

1

2

3

4

5

6

7

 3. The cost of maintenance

 Management:

 Total 1545543 851546 1854651 693 997 309 108 181.5 199.9

 Including:

 Wage fund 84920 69310 53391 138311 15610 122.5 162.8

 Expenses for business trips 35409 50444 29547 -15035 -5862 70.2 83.4

 Other expenses 1425214 731792 1686793 693422 261579 194.8 118.3

 4. Fines and penalties:

 A) Preparation of "- - - -

 B) paid in 4955 63 5946 991 120.0 +4892 78650

 5, other operations on the account 980, forming a profit:

 A) debit - -

 B) credit - -

 b. Balance profit:

 Reporting year 74317 361856 13154 -287539 -61163 20.5 17.7

The table shows that the balance sheet profit decreased in 1997 to 287,539 thousand. Rub. or 79.5% compared with the previous year, and in 1998 compared to 1997 in the amount of 61,163 thousand. rub. or 82.79%

The result of the balance sheet profit is influenced by various factors:

- Operating and other income and expenses of the bank;

- The cost of maintenance of management;

- Received and paid fines and penalties;

- And others.

Conclusion

Open Joint Stock Company "Bank Russian Credit" was founded in 1990, is one of the largest banks in Russia. The main types of bank operations include acceptance of deposits, loans, securities transactions, foreign exchange and precious metals. Bank "Russian Credit" has an extensive network of representative offices, branches and offices across the country.

The resource base of the bank formed as a result of passive operations. They make their own and borrowed funds of the bank. The results showed that the presence of its own funds in 1998 amounted to 1,821,141 thousand. Rubles., And in 1997, 1,793,118 thousand. Rub., Ie they increased by 28,023 thousand. rub. or 1.6%. For the bank it is characteristic that during the analyzed period, the authorized capital has increased in absolute terms in 1997 at 165,217 tys.rub.ili by 69%, and in 1998 to 301334 tys.rub.ili by 74.5%. This suggests a positive work towards building up their bank's capital base and a fairly high degree of financial stability of the bank. The main source of bank resources are deposits of bank customers.

Corporate funds in the total amount in 1998 increased by 223,345 tys.rub.ili 28.6% well, and individuals increased by 1,847,436 tys.rub.ili by 214.1%. Widening the circle of customers is important for the successful operation and ensure the stable operation of the bank, thereby reducing the risk of deposit operations.

Accommodation mobilized resources of the bank to generate income and provide liquidity determines the content of its active operations. The basis of these operations constitute loan (including factoring and leasing transactions), investments in securities, cash and other. Bank lending operations bring him much

31 real part of income. In 1998, the sum increased by 10,144,109 tys.rub.ili

84.1%.

Revenue growth of KB "Russian Credit" due to such indicators as the increase in charges for services to customers and banks, income from operations with securities and foreign exchange market, as well as income derived from interest rate policy of the Bank.

Confirmation of reliability, creditworthiness is the data analysis of its income and expenses.

References

1. Banking. Textbook 4th edition, revised and enlarged Edited by Professor V. Kolesnikov. Moscow, Finance and statistics of, 1998 - 464 p.

2. Banking: Textbook / Edited by OI Lavrushina - Moscow Finance and Statistics, 1998 - 576 p.

3. Banks and banking operations: Textbook for Universities / EF Zhukov, A;

Maximov and others; Edited by Professor EF Zhukova - My ": Banks and exchange, UNITY, 1997 - 471 p.

4. The economic analysis of the Bank / Textbook - Moskov "INFRA - M", 1996 - 144 p.

5. Operational work in commercial banks. Collection of documents normativgo / Compiled by G. Yakovlev - Moscow: Menatep - INFOR1 1996 - 448 p.

6. "On Banks and Banking Activity in the RSFSR" The Law of the Russian Federation.

7. Charter of the bank "Russian credit"

8. The position of the branch of "Russian Credit Bank"

9. Socio-economic statistics / Ed. G.L.Gromyko. "M .: MGU, 1989.-398 with.

10. business statistics / Ed. Belaiev Yu

Byte OE / Moscow, Finstatanform 1996.

11. Economic statistics / Tutorial Ed. YN Ivanova / My

INFRA-M, 1998.

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