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64
Нацюнальний л^отехшчний ушверситет Укра'ши
УДК 336.717-047.44 Assoc. prof. V. V. Volkova, candidate of economic sciences -
Donetsk National University
analysis of the main operations of commercial banks
The importance of credit operations of commercial bank is proved. The analysis of the credits given out by banks is carried out. Low level of trust to national currency of Ukraine is established. Complexity of receiving the bank credit in foreign currency is defined. Positive dynamics of the main indicators of activity of banks is stated. The characteristic of obligations is provided in a section of groups of banks. The essence of deposit operations of commercial bank is characterized. The structure of a deposit portfolio of the Ukrainian banks is defined. The structure of a deposit portfolio of non-financial corporations on kinds of activity is considered.
Key words: bank, credit operations, arrears, obligations of banks, deposit operations.
Problem statement. A financial institution that specializes in accumulation and placement of resources is called a bank. This establishment functions in the conditions of economic independence, partner relationship with clients in borders of the state control of its activity on the part of bank supervision [1].
In modern conditions the main task of policy of domestic banks at a stage of overcoming consequences of financial crisis is an increase of credit and deposit activity acts. Therefore the process of optimization of a credit and deposit portfolio structure gains special importance.
Analysis of the last achievements and publications. The analysis of economic literature and research confirms that the main types of operations of domestic banks are still credit and deposit operations. However, the analysis of the main operations of banks is carried out not rather fully.
Research objective is the complex analysis of the main operations of domestic commercial banks.
Presentation of the main material. In the structure of active operations the greatest share is taken by credit operations. It is connected with an objective feature of credit operations to provide the greatest profit among various ways of placement of resources to a bank. Thus, credit operations are the most risky type of bank operations. Constant analysis of credit operations of the bank in a control system of the bank gives the chance to choose the option of a rational resources placement. It also allows defining the directions of bank credit policy to reduce the risk by differentiation of credit investments, to make decisions on delivery of loans to clients depending on the level of their solvency, branch accessory, forms of ownership.
We will carry out the analysis of the given-out credits of Ukraine's banking system as a whole. The size of the credits given out by banks to residents, according to the results of the first three months of 2013 increased by 1,41 % (11,45 billion UAH). As of 01.04.2013, it made 826,6 billion UAH. The volume of the credits to non-financial corporations following the results of the I quarter of 2013 made 613,2 billion UAH. It is 7,76 billion UAH (or for 1,28 %) more than at the beginning of 2013. The volume of the credits that have been given out to house farms increased by 0,76 billion UAH (0,41 %) in comparison with a state for the 01.01.2013.
In the I quarter of 2013 the greatest specific weight of the credits given out to non-financial corporations, were the credits for retail trade, repair of vehicles and motorcycles (35,97 %). The distribution of the credits between the other types of econo-
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mic activity was the following: 21,73 % were used for processing industry; 7,31 % -for construction; 7,31 % - for professional, scientific and technical activity; 7,13 % -for operation with real estate; 5,88 % - for agriculture. The share of other types of economic activity was 14,66 %.
We will state that the size of the overdue loans granted to non-financial corporations, during 2012 decreased by 5,1 % (2,8 billion UAH). On the 01.01.2013 it was 51,96 billion UAH. During 2012 the greatest increase in the share of the overdue credits occurred at the expense of the credits that were given out for: trade; car repairs; repair of household appliances and subjects of personal consumption - for 6,3 %, to 39 %. Credits were also given out for operations with real estate. In this aspect there was a decrease of a share of rent, engineering, processing industry, transportation [2].
In the I quarter of 2013 the greatest specific weight in a total amount of the overdue credits was taken by the credits given out for: wholesale and retail trade, repair of vehicles and motorcycles - 38,16 %. The arrears size of the credits given out in processing industry, construction, under operations with real estate, agriculture, and also professional, scientific and technical activity made respectively 24,14 %, 10,67 %, 8,87 %, 5,97 %, 2,97 %. The share of the overdue credits in other types of economic activity made 9,22 %.
According to the results of the I quarter of 2013 the share of the credits in national currency decreased 0,2 %. As of 01.04.2013 it made 63,05 %. The share of the credits in foreign currency made 36,95 %. Thus in national currency short-term and medium-term crediting (50,11 % and 37,23 % as of 01.04.2013 continues to prevail and 49,57 % and 37,74 % as of 01.01.2013 respectively). 12,66 % is the share of a share of the credits given out in national currency over 5 years (12,70 % as of 01.01.2013). In foreign currency the credits for the term of over 5 years - 35,77 % as of 01.04.2013 prevail. (37 % on 01.01.2013). 33,25 % is the share of the credits till 1 year (29,6 % on 01.01.2013) [2].
In our opinion, such tendency is connected with a low level of trust to national currency of Ukraine (hryvnia). Therefore banks establish the credits in national currency at higher interest rates than for the credits in US dollars and euro. However, when receiving the credit in foreign currency borrowers face currency risks. It is in case of the unfavourable change of an exchange rate, when it can negatively affect their solvency. As a result decrease in solvency of borrowers increases the arrears size in a credit portfolio of banks and worsens its quality. This phenomenon negatively influences the development of banking business. Therefore for a banking system of Ukraine accumulation of volumes of a credit portfolio in national currency is a priority.
As a whole dynamics of indicators of bank activity has a positive tendency. The information presented in the table 1 testifies to it.
As it is seen from the table 1 the obligation of banks aspires to increase. It characterizes their active position. Thus from 2006 to 2009 in the structure of obligations of banks the obligations on accounts of subjects of managing prevailed. Since 2010 for 2013 the tendency to increase obligations of physical persons was outlined. It testifies to increase in monetary savings of the population on accounts of banking institutions. Attraction of financial resources of physical persons in banks promotes integration of capital base of a banking system, and also national economy as a who-
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le. The increase in volumes of the funds raised by banks from physical persons together with increase in a share of urgent means in obligations is caused by high interest rates for urgent means. On the one hand, this fact speaks about gradual restoration of trust of the population to banks. On the other hand, the resources attracted from physical persons, are expensive. Against the lack of active crediting it reduces net interest income of banking institutions [3].
Table 1. Indicators of activity of a banking system of Ukraine for 2006-2013gg. (it is calculated by the author's following data [2])
Indicators 2006 2007 2008 2009 2010 2011 2012 2013 01.08. 2013
Obligations of banks, million hryvnias 188427 297613 529818 806823 765127 804363 898793 957872 1029521
In % to to the previous period 162,5 157,9 178,0 152,3 94,8 105,1 111,7 106,6 107,5
Obligations of banks under the accounts attracted into accounts of subjects of managing, million hryvnias 61214 76898 11995 143928 115204 144033 186213 202550 216831
In % to to the previous period 152,5 125,6 145,6 128,5 80,1 125,0 129,3 108,8 107,1
From them urgent means of subjects of managing 26807 37675 54189 73352 50511 55276 74239 92786 90793
In % to to the previous period 174,3 140,5 143,8 135,4 68,9 109,4 134,3 124,9 97,9
Obligations of banks for the funds raised into accounts of physical persons, million hryvnias 772542 1106078 163482 213219 210006 270733 306205 364003 411832
In % to to the previous period 176,0 146,2 154,1 130,4 98,5 128,9 113,1 118,9 113,1
From them urgent means of physical persons, million hryvnias 55257 81850 125625 175142 155201 206630 237438 289129 325251
In % to to the previous period 166,4 148,1 153,5 139,4 88,6 133,1 114,9 121,8 112,5
Further we will give dynamics of obligations in a section of groups of banks (table 2).
Apparently from the table 2, in the 1 st and 4th groups there was an increase in cumulative obligations. The greatest growth is shown by banks in the 4th group. Their cumulative obligations increased by 5,5 % (5,02 billion UAH). While obligations of banks of the 1st group grew by 2,1 % (12,67 billion UAH). The volume of obligations of banks of the 2nd and 3rd groups decreased by 2,0 % (3,27 billion UAH) and 0,6 % (524 million UAH) respectively.
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Balance indicators Group 2 Group 2 Group 3 Group 4
01.01.2013 01.04.2013 01.01.2013 01.04.2013 01.01.2013 01.04.2013 01.01.2013 01.04.2013
Means of banks 146605 131262 36649 34104 14789 13156 15666 15740
Means of legal entities 128739 133471 39709 39501 31044 32034 28234 28189
Means of physical persons 241774 256217 60081 63448 30984 29987 37067 41205
Other raised funds 22938 31899 7976 6503 1095 1012 704 668
Other financial obligations 39400 40037 12268 9939 6122 7293 4978 5949
Other obligations 32393 31633 6779 6694 6005 6035 4984 4898
In total obligations 611849 624518 163461 160189 90039 89516 91634 96649
Group 2
01.04.2013
01.01.2013
Group 3
01.04.2013
01.01.2013
Group 4
34104
14789
13156
15666
39501
31044
32034
28234
Means of physical persons
241774
256217
60081
63448
30984
29987
37067
Other raised funds
22938
31899
7976
6503
1095
1012
704
Other financial obligations
39400
40037
12268
9939
6122
7293
4978
Other obligations
32393
31633
6779
6694
6005
6035
4984
In total obligations
611849
624518
163461
160189
90039
89516
91634
Deposit operations of a bank are the operations aimed at attraction on bank accounts of temporarily available funds or bank metals of economic subjects. They are attracted for a certain term or poste restante with documentary registration. These means they have to be returned to the investor according to the current legislation of Ukraine and terms of the contract. On the basis of implementation of deposit operations deposit resources of banks are formed. It is the main source of resources for credit and investment activity of the banking system. It provides an opportunity to banks to get profit.
In our opinion, the definition of the structure of a portfolio of banks of Ukraine (fig. 1) is rather important.
other sectors non-financial non- deposit other finance sectors of the general
of economy corporations residents corporations corporations public administration Figure 1. Structure of the attracted deposits of banks of Ukraine
Apparently as it is clear from figure 1, in 01.04.2013 among residents the deposits were attracted for the sum of 657,9 billion UAH. Thus more than a half of the attracted deposits is the share of households (other sectors of economy), their share makes 59,8 %. The deposits attracted among non-financial corporations, continue to make approximately the fourth part of all deposits - 26,3 %. About 14 % are the share of deposits of other sectors of economy.
Further we will consider deposits of non-financial corporations of different kinds of activity (figure 2). In 01.01.2013 the structure of the deposits attracted from the non-financial organizations, in comparison with the beginning of 2012 didn't
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change significantly. Thus the distribution of the deposits attracted from non-financial corporations for the I quarter 2013 is given in the figure 3.
During 2012 the volume of the deposits attracted from non-financial corporations, increased by 13,9 % (20,2 billion UAH). In 01.01.2013 it made 173,32 billion UAH. As picture 2 shows, it is visible that in 2012 of 26,6 % of deposits it from the trade sphere (27,1 % as of 01.01.2012) was attracted. 17,8 % were the share of processing industry (19,6 % as of 01.01.2012) aimed at operations with real estate -13,5 % (15,8 % as of 01.01.2012).
01.01.2012 01.01.2013
Figure 2. Structure of the attracted deposits on kinds of activity
It should be noted that the share of the deposits attracted from the sphere "transport activity", - from 8,4 % as of 01.01.2012 significantly increased to 15,5 % as of 01.01.2013 y. For the first 3 months 2013 the size of the deposits attracted from non-financial corporations, almost didn't change. In 01.04.2013 it made 173,26 billion UAH. (173,32 billion UAH. as of 01.01.2013). Following the results of the I quarter 2013 of 25,6 % of deposits were attracted from the sphere of wholesale and retail trade. 17,4 %, are used in processing industry, 13,3 % - in agriculture, 8,3 % - in mining industry, 8,0 % - in professional, scientific and technical activity, 27,5 % in other types [4].
retail trade, 25,60 ¿L / telecommunications, 5,50
Figure 3. Structure of the attracted deposits on kinds of activity in 01.04.2013
Conclusion. Thus, the carried-out analysis of the main operations of banks shows the need of elimination of the mistakes made while forming a deposit and credit portfolio.
Literature
1. Volkova N.I. Banking System: a training aid in 2 volumes / N.I. Volkova, R.A. Gerasimenko, O.I. Karpova et al. - Donetsk : Publishing house "Noulidzh" (Donetsk separation), 2013. - 374 p.
2. A Rating agency of Ryurik. [Electronic resource]. - Mode of access http://www.rurik.com.ua/ documents/research / of Bs kv 2013.pdf.
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Науковий вкник Н. |'|У Укра'1ни. — 2014. — Вип. 24.3
3. IBI Rating. [Electronic resource]. - Mode of access http://www.ibi.com.ua/ru/press-release/bankovskaya-sistema-ukrainy.
4. Basic performance of banks indicators on August, 1, 2013 // Announcer of NBU. - 2013. - № 8. - Pp. 45-46.
Волкова В.В. Анал1з основних операцш комерцшних баикчв
ОбГрунтовано важливють кредитних операцш комерцшного банку. Проведено анатз наданих банками кредипв. Визначено низький рiвень довiри до нащонально! ва-люти Укра!ни. Встановлено складшсть отримання банкiвського кредиту в шоземнш ва-лютi. Зазначено позитивну динамжу основних показникiв дiяльностi бангав. Наведено характеристику зобов'язань у розрiзi груп банкiв. Охарактеризовано сутнiсть депозит-них операцiй комерцiйного банку. Визначено структуру депозитного портфеля укра-шських банкiв. Розглянуто структуру депозитного портфеля нефшансових корпорацiй за видами дiяльностi.
Ключовi слова: банк, кредитнi операцп, прострочена заборгованiсть, зобов'язання банкiв, депозитш операци.
Волкова В.В. Анализ основных операций коммерческих банков
Обоснована значимость кредитных операций коммерческого банка. Проведен анализ выданных банками кредитов. Установлен низкий уровень доверия к национальной валюте Украины. Определена сложность получения банковского кредита в иностранной валюте. Отмечена положительная динамика основных показателей деятельности банков. Приведена характеристика обязательств в разрезе групп банков. Охарактеризована сущность депозитных операций коммерческого банка. Определена структура депозитного портфеля украинских банков. Рассмотрена структура депозитного портфеля нефинансовых корпораций по видам деятельности.
Ключевые слова: банк, кредитные операции, просроченная задолженность, обязательства банков, депозитные операции.
УДК 657 Доц. В.1. Воськало, канд. екон. наук;
ст. викл. Н.М. Воськало, канд. екон. наук - НУ "Львiвська полiтехнiка "
в1дображення власного кап1талу у ф1нансов1й зв1тност1
шдприемств р1зних оргашзацшно-правових форм
Розглянуто особливост вщображення у фшансовш звггаост1 власного катталу для шдприемств рiзних оргашзацшно-правових форм, видiв дiяльностi, суб'eктiв малого пщприемництва, пiдприемств, якi складають фшансову звiтнiсть iз застосуванням мiжнародних стандарта фшансово! звiтностi. Проведено порiвняння Нащонального по-ложення (стандарту) бухгалтерського облжу 1 "Загальнi вимоги до фшансово! зв1тнос-■п" з Мiжнародним стандартом бухгалтерського облжу 1 "Подання фшансово! зв1тнос-■п" у частинi вщображення шформаци про власний капiтал.
Ключовг слова: власний каштал, фiнансова зв1тшсть, НП(С)БО 1 "Загальнi вимоги до фшансово! зв1тност1", мiжнароднi стандарти фшансово! зв1тност1.
Постановка проблеми у загальному виглядi та 11 зв'язок iз важливи-ми науковими та практичними завданнями. Фтансова звiтнiсть е структуро-ваним вiдображенням фiнансового стану та фшансових результатiв дiяльностi суб'екта господарювання. I! метою е надання тформацп про власний капiтал пiдприемства, яка е корисною для власниюв та широкого кола користувачiв пiд час прийняття ними економiчних рiшень щодо його примноження та ефектив-носп використання. Перехiд Укра!ни на мiжнароднi стандарти бухгалтерського облiку та звггносп потребуе адекватного вiдображення власного катталу у
4. E^^Mi^, планування та управлшня в галузях
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