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Most often, when assessing the performance of a financial institution, the emphasis is on annual profit. But this indicator really cannot provide an operational assessment of the activity.

The reporting of a credit institution has its own characteristics. Liabilities and assets of the bank are displayed in the balance sheet as liquidity decreases. This is one of the important indicators that you can and should be able to determine independently.

How to quickly determine the effectiveness of a bank

When analyzing financial statements, you need to pay attention to the following indicators:

• change in the total income of the bank;
• the ratio of the reserve and the loan portfolio;
• liquidity level.

A bank's net assets are the difference between all assets and liabilities. A financial institution may sell a portion of them at a lower value to increase profits. But this will negatively affect the level of net assets. The ratio of reserves and loan portfolio shows how long the bank can independently cover losses.

Liquidity is determined by the ability of a financial institution to fulfill its obligations in a timely manner and in full. Lack of funds can lead to insolvency, and their excessive volume indicates that a large mass of money is not working. Based on the data from the financial statements, it is possible to calculate the net liquidity gaps and make decisions based on these data.

Bank assets

The bank balance is divided into funds and sources of their formation. The assets of a commercial bank are property objects that have a monetary value. They are divided into groups according to the level of liquidity and profitability. The more money an asset accumulates, the less liquid it is. The bank's assets include: cash, including on accounts with the CB and the Central Bank; investments; loans; money.

The first group is used for the exchange of deposits, granting loans, conducting cash settlement. This article is the most liquid for the bank, but less profitable. Therefore, the management tries to keep it at a relatively low level. To meet the demand for cash, investments in the Central Bank are needed. This group provides low income, but can be easily converted into cash.

Loans account for more than half of the total value of all assets. The level of their liquidity depends on the timing, goals and borrowers.

For the head of a credit institution, the task is to generate a high income while meeting the needs of clients.

Therefore, the liquidity of an individual transaction does not matter. The bank's assets have another peculiarity - most of the financial claims and an insignificant amount of fixed assets. Their share should not exceed 10% of the total cost.

Some experts single out another group - non-core assets of banks - the property of credit institutions, which is not used to carry out the main type of activity. They are revealed most often in the process of reorganization. In the case of banks, these include equity participation in an enterprise.

Bank liabilities

Liabilities - expressed in money sources of formation of bank funds. The timing of attracting and the cost of these indicators determines both the ability of a financial institution to ensure a rational allocation of funds and the amount of profit received. The main sources of financing are deposits, central bank assets, attracted loans, interbank short-term loans, bonds, funds in accounts with other organizations. In the Central Banks of different countries, the standards for the ratio of own and borrowed funds range from 1:10 to 1: 100.

The assets and liabilities of the bank play the role of an intermediary that attracts temporarily surplus funds and places them in those economic entities that need financing of the production process. The main task of a modern design bureau is to provide various types of loans. To ensure it, it is necessary: ​​to attract funds from various sources, to carry out cash settlement services and operations for the purchase and sale of currency, various active and passive operations.

Management

The process of asset and liability management (ALM) is the formation of strategies and the implementation of activities aimed at improving the structure of the balance sheet. Banks view portfolios of capital, assets and liabilities as a collection of funds aimed at achieving a common goal.

ALM implies the regulation of risks of interest rates, liquidity, sources of financing and directions of use of funds. To date, a well-grounded UAP is the most effective way to manage a design bureau.

Asset Management

This strategy was used until the 60s of the last century, when bankers believed that they themselves could not regulate the amount of liabilities and capital.

The size of these items of income depended solely on the willingness of clients to invest in the bank. Management activities were aimed at optimal asset allocation.

Liquidity was provided by a significant amount of cash and short-term loans.

But in an unstable economic situation, when some loans needed restructuring, new sources of funds had to be sought. This strategy was not very profitable.

Regulation of liabilities

In the 60s and 70s of the last century, banks faced a rapid rise in interest rates. Bankers began looking for new sources. The restructuring of liabilities has increased profits and capital. Regulation of the ratio between the size of deposits made it possible to provide long-term loans.

The bank's assets and liabilities need simultaneous regulation. But forty years ago, the heads of credit institutions differentiated these two areas. The fundraising units had no idea where they were going to be used. The work was carried out according to the principle "the more the better".

This approach takes place during the period of economic recovery, when the demand for credit resources is growing. But during a downturn, it can wreak havoc on the financial institution. The advantage of the strategy lies in the ability to increase revenues, control expenses and forecast the need for liquid funds.

Balanced ADM

Today, a balanced approach prevails in world practice. The bank's assets and liabilities are considered as a whole. The main task of the manager is to control the volume, structure, income and expenses for each portfolio. The idea behind a balanced ADM is that the cost of each transaction should cover the cost of its implementation. All bank income is no longer generated by assets alone. Liabilities can be profitable too.

Advantages of UAP:

• maximizing profits with an acceptable level of risk;
• precise determination of the need for liquid funds.

Conditions for applying the strategy:

• the ability to predict as accurately as possible the directions, magnitude and rate of change in interest rates;
• a large number of complex calculation methods;
• availability of highly qualified bank managers.

In countries with high inflation, unstable economic or political situation, it is almost impossible to do this.

Summary

The simultaneous and balanced management of the bank's assets and liabilities allows you to maximize profits and reduce costs.

The study of the structure of the balance sheet of a commercial bank should begin with a liability characterizing the sources of funds, since passive operations largely predetermine the conditions, forms and directions of use of bank resources, i.e. composition and structure of assets. At the same time, it should be noted that passive operations have historically played a primary and decisive role in relation to active ones, since a necessary condition for the implementation of active operations is the sufficiency of the bank's funds indicated in the liability.

The main liabilities of a commercial bank's balance sheet are: capital, reserves, profit and loss account balance and funds attracted to current, deposit, savings and other accounts of clients and correspondent banks. Thus, the liabilities of the bank's balance sheet reflect all sources of the formation of bank resources that are accumulated by the bank for profitable use.

Both the bank's own and borrowed resources are reflected in the correspondent account with the Bank of Russia No. 30102.

The bank's liabilities can be divided into two groups:

• · Equity capital (and items equated to it), obtained through the primary issue of securities of a commercial bank and deductions from profits, going to the formation or increase of funds;
• · Attracted and borrowed funds received through deposit operations of the bank and loans from other legal entities.

Passive operations make it possible to attract funds already in circulation to banks. New resources are created by the banking system as a result of active lending operations.

The equity capital of a commercial bank is a source of the bank's financial resources. At the expense of their own capital, banks cover about 12-20% of the total need for resources. The key element of a bank's capital, or base capital, must be paid-in share capital and declared reserves (Figure 1).

Ri. 1. The composition of the share capital of the bank

In addition to the base capital, the general structure of bank capital should also contain additional elements, the reliability of which is somewhat less.

Own funds of a commercial bank - funds belonging to the bank itself. The structure of own funds can be presented as follows:

1. Capital and funds of the bank:

Authorized capital

Own shares repurchased from shareholders

Extra capital

Provisions for possible loan losses

2. Deferred income:

Revaluation of funds in foreign currency - a positive difference

Revaluation of precious metals is a positive difference.

3. Income and profit.

The main items of equity are paid-in capital and reserves. Excess capital is a special item. In some cases, its source is the sale of bank shares at a value exceeding par, i.e. actual profit.

It should be borne in mind that the bank's own funds can partially be invested in long-term assets (land, buildings, equipment) and, in addition, various reserves are created due to contributions to the bank's capital.

The assets and liabilities of the balance sheet of a commercial bank are closely related to each other. Entering the credit markets, buying or selling securities, providing clients with various services, banks constantly monitor the state of their liabilities, monitor the availability of free resources, the timing of deposits, the cost of attracted capital.

By the asset of the balance sheet of a commercial bank, you can follow the distribution of the bank's resources by type of operation. The bank's active operations are divided into four groups: cash; investments in securities; credit; other assets.

A commercial bank at any time and at the first request of the client is obliged to pay him, in whole or in part, the deposits held on demand accounts. In this regard, a certain amount of cash must be kept at the bank's cash desk at all times.

In addition to cash, commercial banks are required to maintain certain balances in their accounts with the Bank of Russia to ensure the daily balancing of clearing settlements with other banks.

Commercial banks have certain stocks of Treasury bills as an insurance reserve.

Treasury bills are 91-day bills of the Treasury of the country, issued into circulation under the guarantee of the government.

The group of lending operations of active operations includes:

• 1. Loans on demand or with short-term advance notice of the need to repay them.
• 2. Loans from clients and other accounts. This section includes the main sources of the bank's gross income. The main part of loans is used for education and replenishment of the working capital of borrowers, lending to enterprises, organizations, as well as housing construction, etc.

Other assets include shares of subsidiaries, branch companies and firms, the value of bank buildings, equipment, etc.

To calculate the balance sheet total for an asset, the following grouping is used:

1. Cash

cash and checks

precious metals and natural precious stones.

2. Interbank settlements

correspondent accounts (including correspondent accounts of credit institutions with the Bank of Russia)

accounts of credit institutions for other operations, including obligatory reserves of credit institutions, transferred to the Bank of Russia

settlements on the organized securities market

settlement of securities

• 3. Interbank loans and deposits.
• 4. Operations with clients

funds on accounts

loans granted

overdue debt on loans and other placed funds

overdue interest on loans granted and other placed funds

other allocated funds.

5. Other assets

Settlements for individual transactions, including: settlements with clients on factoring, forfeiting operations, settlements with foreign exchange and stock exchanges

Investments in finance lease operations.

6. Distracted assets.

debtors, including: amounts not collected by the bank under its guarantees

capital investment

leasing operations

requirements for letters of credit for foreign operations

investments

capitalized assets, including tangible investments and intangible investments

financial investments, including direct financial investments and portfolio financial investments

investments and acquisitions of claims

use of profit.

The business activity of banks is analyzed based on the main directions of using the bank's resources.

Analysis of the composition of the balance sheet and the structure of its assets and liabilities on the example of the balance sheet of OJSC BANK URALSIB www.bankuralsib.ru BANK URALSIB annual report

The structure of assets in 2009 compared to 2008 remained almost unchanged. The first place is also occupied by the net loan debt 60.77% (2008 - 62.81%).

A significant share of assets belongs to funds of credit institutions with central banks, 8.09%, which significantly increased by 20,142,592 thousand rubles over the year. But the share of securities in 2009 decreased, mainly due to the decrease in net investments in securities, measured at fair value through profit or loss, by 8.31%.

This year, the Bank also reduced its required reserves with the Central Bank by 3,487,823 thousand rubles, which amounted to 0.94% of all assets.

The structure of liabilities has not undergone major changes either. The largest share of all liabilities is occupied by liabilities, which increased by 2.19% and amounted to 80,420,004 thousand rubles, this was facilitated by the appearance in the reporting year of loans from the Central Bank in the amount of 55,925,425 thousand. rub. But customer accounts, although they decreased by 6.04%, still account for half of all the Bank's liabilities - 52.77%.

In the capital structure, the first place is occupied by the funds of shareholders and amount to 20,418,422 thousand rubles. Total capital has decreased compared to the previous year. This was facilitated by a decrease in the reserve for revaluation of securities available for sale from 0 to -3,011,465 thousand rubles.

The bank's profit for the reporting year amounted to 2,182,302 thousand rubles, which is 447,364 thousand rubles. less than in the previous year.

The concept of "working assets of a credit institution

Assets in a broad sense are the future economic benefits that a credit institution may receive as a result of operations or transactions that have occurred in the past, to acquire property and possibly transfer it for temporary use to a third party.

The future economic benefit is related to the ability of assets to bring profit to their owners when claims are returned, exchanging them for something of value to the owners, by using them in production activities or by using them to pay off obligations.

Definition 1

The assets of a credit institution are data from the bank's balance sheet items, which reflect the placement of their resources. Bank assets are usually created as a result of active transactions, i.e. operations related to the placement of own and borrowed funds to generate income, support liquidity and ensure the normal functioning of banks. By carrying out active operations, banks receive the bulk of their income.

Bank balance sheets assume the following aggregated items of assets:

1. Cash and accounts with the Central Bank of the Russian Federation.
2. Government debt obligations.
3. Funds in credit institutions.
4. Net investment in securities for resale.
5. Net loan and equivalent debt.
6. Interest accrued (including overdue).
7. Leased funds.
8. Fixed assets and intangible assets, tangible assets.
9. Net long-term investments in securities and shares.
10. Deferred expenses on other transactions.
11. Other assets.

The structure of assets should be understood as the ratio of items of a balance sheet asset of different quality to its total currency. Bank assets can be divided according to the following classification criteria:

• their purpose,
• the degree of liquidity,
• level of risk,
• the timing of their placement,
• subjects.

We are interested in the first group of assets - their purpose for the bank. According to their purpose, the assets are divided into five groups. These include:

1. cash, the so-called cash assets, which provide banks' liquidity;
2. current assets or, in other words, working assets that generate current income for the bank;
3. investment assets for which income is provided for in the long term and other strategic goals are achieved;
4. non-current assets that support the economic activities of banks;
5. other assets.

We will take a closer look at working assets. They can be seen most clearly in the figure below.

Classification of working assets and their brief description

Working (profitable or current or risky) assets, sometimes they are called placed assets, make up on average about 60 - 70% of all assets of credit institutions.

Definition 2

The main criteria for assigning assets to this classification group are bringing the main volume of income and their relatively fast turnover. This group should include short-term (up to one year) medium-term (up to three years) loans and investments in securities held for sale and measured at fair value. The assignment of interbank loans and deposits that are placed with the Central Bank of the Russian Federation or credit institutions is a type of working assets.

In modern conditions, the structure of working assets is represented in the largest volume by loans from various sectors of the economy and loans from the population.

Detailing the composition of working assets, they can be divided into the following articles:

loan and equivalent to loan debt:

• deposits and other funds raised with the Bank of Russia;
• interbank loans (interbank loans) and deposits placed with credit institutions;
• loans to customers other than credit institutions;
• factoring and leasing operations;
• bank guarantees paid for, but not collected from clients.

1. short-term and medium-term funds invested in securities, including discounted bills.

Having considered the main classification features, it should be noted that operating assets must meet the basic requirements and characteristics of assets. They are reflected in the figure below.

Banking assets can be divided into four main categories:

a) cash and funds equivalent to them;

b) investments in securities;

d) buildings and equipment.

Cash is needed to change money, return deposits, meet the demand for loans and cover operating costs (payment for materials and services, wages, etc.). This item includes funds in accounts with the Central Bank and other KB, cash in storage (banknotes and coins), payment documents in the process of collection. Usually, the bank tends to keep this item at a lower level, since the cash stock generates little or no income. This article is the most liquid for KB, but the least profitable.

To meet the demand for cash and to quickly raise funds, investments in liquid securities are needed: investments in short-term securities (federal and municipal), money market securities, including interest-bearing term deposits in other banks and commercial securities. This article provides a certain income, the funds invested in it can be easily converted into cash with a short notice. This item also includes income-generating securities (bonds and bills).

The bank's largest asset is loans to organizations. They usually account for 1/2 to 3/4 of the total value of all assets. The level of liquidity depends on the terms and purposes for which the loans are provided, and on their borrowers. The most liquid are loans issued to other CBs and short-term loans to first-class borrowers. By placing funds in various lending operations, the main task for the bank's management is to obtain a high income while meeting the needs of customers for loans, so the degree of liquidity of a particular transaction is not of primary importance.

The last item of assets includes the bank's fixed assets: buildings, structures, military equipment, equipment, vehicles, and so on. These assets are usually classified as low-liquid, since they do not generate income and are used for the internal needs of the bank. If their value is more than 10% of all bank assets, then this indicates the irrational use of attracted funds.

Different assets bring different profits to the bank and have different degrees of risk. Banks classify their assets depending on the timing of the investment, their profitability and the degree of risk.

The financial resources of the bank are formed (bank liabilities) at the expense of its own and borrowed funds. The bank's equity capital is divided into:

· Gross equity capital;

· Net equity (gross funds minus the amount of immobilization).

Gross funds contain:

1. Funds - statutory, reserve, special, fixed assets, depreciation, economic incentives, insurance reserves of commercial risk.

2. Own funds to finance investments.

3. Profit.

4. Own funds in the calculations.

5. The amount of immobilization - capitalized own funds, diverted funds from profit;

own funds invested in securities; own funds diverted into calculations; receivables.

Raised funds include the following items:

1. Time deposits and demand deposits. A deposit (contribution) is money that their owner (depositor) transfers to the bank for safekeeping. The bank calculates interest on the deposit. Low interest rates are charged on demand deposits. Demand deposits are intended for carrying out current settlements of the account holder in various forms - cash, checks, transfer.

Time deposits are placed in the bank for a certain period (at least one month), higher interest is charged on them. Savings deposits are the most common form of term deposits among individuals. The depositor is issued a savings book.

2. Issue of term securities - bonds, bills of exchange, certificates... A bond is an issue-grade security securing the right of its owner to receive a bond from the issuer within the term stipulated in it for its par value or other property equivalent. Bonds can be bearer, registered, freely tradable or with limited circulation.

A bill of exchange is a security that certifies the unconditional monetary obligation of the drawer to pay a certain amount of money at maturity to the owner of the bill.

A certificate of deposit is a document that is a bank's obligation to pay the deposits placed in it and the interest accrued on them. Issued, as a rule, to legal entities. The right to claim a deposit can be transferred by its owner to another person.

Savings certificate