Banking. CB balance. Its structure. Objectives and methods of analysis (most important)

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Banking. CB balance. Its structure. Objectives and methods of analysis (most important)

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Topic 59. CB balance. Its structure. Goals and methods of analysis

The CB balance is a summary summary table that reflects generalized articles characterizing passive and active operations on a specific date. CB balances are divided into annual and intermediate: semi-annual, quarterly, monthly. Every month, on the 1st day, the bank submits a balance to the main department of the Central Bank of the Russian Federation.

Assets:

1) cash, accounts in the Central Bank. 2) funds in banks and credit institutions. 3) investments in securities. 4) credits to enterprises, organizations, population. 5) fixed assets (OS) and intangible assets (IA). 6) other assets.

Passive: Obligations:

1) Central Bank funds. 2) funds from banks and credit organizations. 3) customer funds, including public deposits. 4) debt obligations issued by the bank. 5) other obligations. Own funds:

1) Authorized capital (AC). 2) Other funds and other own funds. 3) profit (loss) for the reporting year. 4) use of profits. 5) retained earnings (loss).

Balance analysis bank is necessary when establishing correspondent relations of one bank with another, providing loans and other interbank relations.

Analysis task bank - establishing the reliability, solvency of the bank, its ability to cover possible losses at its own expense. The balance of the bank is a means of advertising to attract potential customers and partners, a means of banking management.

Methods of analysis. 1) Horizontal analysis. 1) is built on the basis of grouping A and P (separately). A balance is taken for two dates. 2) the growth rate is determined: the total amount of the group as of the last date is divided by the total amount of the group’s items as of the penultimate date. Using horizontal analysis, it is possible to: determine the growth rate of balance sheet items, determine trends in changes in items, predict an increase or decrease in the amount of items. That is, the dynamics of changes in balance sheet items are considered.

2) Vertical analysis (structural analysis). It is built on the basis of determining the specific gravity of individual groups. Specific gravity = balance group sum / net balance * 100%. 1) Allows you to determine the structure of liabilities and assets, i.e. how much is a particular group. 2) evaluate the composition of the client base 3) determine the cost of bank resources 4) identify the main types of active operations 5) identify the bank's dependence on MDBs 6) determine the bank's most and least effective investments 7) prepare measures to manage P and A.

3) Ratio analysis. To assess the structure of liabilities:

1) Customer Base Ratio = the amount of deposits f.l. and y.l. / total amount of funds attracted by the bank. Shows the quality of the resource base + sustainability and independence from interbank loans and budgetary funds. (= 1) 2)

Customer base diversification ratio = attracted funds f.l. / borrowed funds y.l. Shows the degree of sustainability of the resource base. (if 0 then work only with y.l.) 3) Coverage ratio = net equity capital / amount of funds raised. The degree to which investors’ interests are protected by their own capital. To assess the asset structure:

1) Capital adequacy ratio = net capital / amount of income generating assets. If K > 1 - means do not work. 2) Current liquidity ratio = bank's liquid assets / demand liabilities. K < 1 is bad, =1 - ideal, > 1 - eats up capital. 3) Risk protection ratio = provisions for possible losses on loans / outstanding loans. Shows how many income-producing assets can be compensated for by the profits earned and the reserves created.

Authors: Shevchuk D.A., Shevchuk V.A.

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