The indicators by which banking management is assessed are divided into a number of groups:

quantitative and qualitative;

objective and subjective;

formalized and non-formalized.

Quantitative indicators for evaluating bank management can only be applied in relation to the size of the bank, its policy and specialization. These include:

the size of the bank's capital;

the number of founders;

volumes of active and passive operations;

number of clients;

the number of sectors of the economy and branches of work;

geography of work;

availability and branching of the branch network;

correspondent relations;

the number of banking products in the portfolio.

Among the qualitative indicators of banking management, a number of groups are distinguished:

Qualitative indicators (state and work) evaluate the bank's management from the standpoint of the professional requirements of credit entrepreneurship:

capital adequacy, asset quality, profitability, liquidity (within the framework of safety and sustainability);

speed of transactions, processing of documents;

complexity of provided banking products;

the degree of satisfaction of customer requests by types, characteristics, volumes and quality of the offered banking products;

the adequacy of the risks taken and the degree of their manageability.

Qualitative indicators of management (staff) characterize its compliance with the regulatory requirements of the economy for business structures:

the composition and competence of the administration (qualifications, work experience, availability and quality of supervision);

nature, adequacy and compliance with internal policy (compliance with the basic provisions and directions of banking policy, personnel policy, internal control and audit);

implementation of regulatory norms and compliance with laws, instructions and other by-laws on banking activities;

the ability of administration and staff to plan and respond to changes in the environment and conditions (the impact of recessions, inflation, the ability to recognize and correct mistakes).

Qualitative indicators (social) their application is associated with a special social, public status of credit entrepreneurship:

staff attitude to work;

correlation of qualifications, responsibility and rewards;

the degree and adequacy of solving social problems.

53. Planning and ways to promote banking products.

These are the services or operations that the bank provides. Bank. products - various types of services and operations provided by banks to customers. Used products are targeted at a variety of customers who may be combined into groups:

For legal entities:

	·1 Personal financial service and property management plan; ·2 Special starting loans guaranteed by a guarantor; ·3 Purchase of consumer goods on credit with repayment in installments; ·4 Insurance of property, life and health of employees; ·5 Money transfer and bookkeeping services.
	·1 Payment transactions, computer services related to financial activities; 2 Credits cards for employees; ·3 Leasing. and factoring operations, medium-term and long-term loan to replenish the fixed capital.
	1 Anything above + 2 Operations for the payment of wages (accounts or cards); ·3 business consultations; ·4 Export-import services; ·5 Registration of securities; ·6 Formation and management of a portfolio of securities; ·7 Advice on the establishment of new companies, the purchase of another company, the merger of capital, etc. ·8 Long-term lending.

For individuals:

The youth		·1 Characterized by increased mobility, frequent travel, life away from home, therefore, money transfer services, short-term loans, relatively simple forms of savings, tourism-related banking services are needed.
Young people who recently formed a family		·2 Need to open a joint bank account for husband and wife, short-term loans to purchase goods, various forms of loan renewal. ·3 Use targeted forms of savings and family financial protection services (insurance).
Families with experience		·1 Widely use consumer credit to purchase goods and improve living conditions, practice savings schemes for parents and children, need advice on education financing, savings investment, taxation, insurance, testamentary disposition.
Mature people preparing for retirement		·2 The most stable group of bank customers: keep large balances in bank accounts, require a high level of service, including financial advice, assistance in the management of capital, testament of orders, etc.

43. The concept of financial leasing, the main varieties of financial leasing.

Financial leasing is a type of leasing, with a cat. the lessor undertakes to acquire ownership of the property indicated by the lessee from a certain seller and transfer this property to the lessee as a leased asset for a certain fee, for a certain period and on certain conditions for temporary possession and use. At the same time, the leasing period is equal in duration to the full depreciation period of the leased asset or exceeds it. At the end of the term of the leasing agreement, the object of leasing becomes the property of the lessee.

Fin. leasing is a long-term lease of property arising from the specific conditions of a leasing agreement. It allows the enterprise to use in den. turnover Wed-va other enterprises on a long-term basis. Operations to attract capital equipment on the basis of a long-term lease is an effective form of financing investments in the acquisition of capital equipment. It is carried out through a leasing company that acquires for a third party the right to own property and leases it out for a specified period.

It is necessary to distinguish between financial and operational leasing. Contractual relations, with a cat. the property is transferred to the lessee for a period significantly less than the standard service life of the property, which implies the possibility of leasing this property repeatedly during its standard service life, are referred to as operational leasing or rental. The relations of financial and operational leasing are regulated by various legislative and regulatory acts.

In the course of the economic analysis of a commercial bank, two of the most common methods should be used: an assessment of quantitative indicators and an assessment of qualitative indicators characterizing the reliability of a commercial bank.

Evaluation of quantitative indicators

When calculating the quantitative indicators of the activities of a commercial bank, the approach used is the grouping of the received data into tables. The first stage of the analysis of the activities of a commercial bank is to characterize its resources (liabilities): assess the structure of its own, borrowed and borrowed funds. To do this, it is advisable to compile table 1.

Table 1 - Analysis of the structure of resources (liabilities) of a commercial bank

Let's analyze equity in table 2.

Table 2 - Analysis of the structure of equity capital of a commercial bank

Indicators
1. Authorized capital, including
1.1. Ordinary shares
1.2. Preference shares
2. Additional capital, including
2.1. Share premium
2.2. Increase in property value
3. Bank funds, including
3.1. Reserve fund
3.2. Special Purpose Funds
3.3. accumulation funds
4. Bank profit
Total equity

Fig.1

From the data in Table 2 "Analysis of the structure of the equity capital of a commercial bank" it follows that the equity capital of a commercial bank is 385,761 thousand rubles. It includes such indicators as the authorized capital, which is 171,600 thousand rubles, that is, 44.5%. The dominant item in the authorized capital is ordinary shares, which in turn make up 93.9% of the authorized capital. Another component of the authorized capital is preferred shares - 6.1% or 10443 thousand rubles. The additional capital of a commercial bank is small, it is equal to 15,234 thousand rubles, that is, 3.9%. The next component of the equity capital is the bank's funds, this figure, in general, is not large and amounts to 7.3% of equity capital, that is, 28,063 thousand rubles. The bank's fund in our case is formed at the expense of the accumulation fund, which is 68.5% of the funds or 19220 thousand rubles. and the reserve fund - 30.6% (8580 thousand rubles), the share of special purpose funds is relatively small, and it is 0.9% or 263 thousand rubles. And the last indicator included in the structure of the equity capital of a commercial bank is the bank's profit. This indicator is the second most important in the structure after the authorized capital, its amount is 170,864 thousand rubles, that is, 44.3%.

Deposits and other and other funds raised are presented in table 3.

Table 3 - Analysis of the structure of borrowed and attracted funds of a commercial bank

By investment period
Demand deposits and up to 30 days			public sector
Deposits from 31 days to 90 days			Commercial enterprises
Deposits from 91 days to 180 days			Non-profit enterprises
Deposits from 181 days to 1 year
Deposits from 1 to 3 years			Individuals
Deposits over 3 years			Interbank loan
Settlement accounts			Bank-issued acceptances and bills of exchange

Fig.2

Fig.3

From the data of Table 3 "Analysis of the structure of borrowed and borrowed funds of a commercial bank" it can be concluded that borrowed and borrowed funds of a commercial bank amounted to 6,347,390 thousand rubles. Based on the analysis of the investment period, the least effective are deposits for a period of 31 days to 90 days - 1.2%, that is, 75,793 thousand rubles. Deposits over 3 years amount to 132,662 thousand rubles. or 2.1%, demand deposits and up to 30 days amount to 161,014 thousand rubles. or 2.5%, the amount of deposits from 181 days to 1 year is 290,565 thousand rubles, or 4.6%. The best way to invest, apparently, are settlement accounts, since their share in the structure dominates and amounts to 40.9%, that is, 2595649 thousand rubles. A fairly good investment is a deposit from 181 days to 1 year, since it is 34.9% or 2,215,023 thousand rubles. As for deposits from 1 to 3 years, their amount is 876,684 thousand rubles. or 13.8%. If we analyze this table by categories of investors, then in this case, commercial enterprises and individuals, whose share in the structure is 43.162%, that is, 2,739,696 thousand rubles, are almost equally high in the positions of borrowed and attracted funds. and 46.62%, that is, 2958902 thousand rubles. respectively. A small share of borrowed and borrowed funds is accumulated in interbank loans and non-profit organizations, they amount to 2.46% (156,200 thousand rubles) and 2.82% (179,207 thousand rubles), respectively. The most insignificant contributors in this structure are entrepreneurs, their share in the structure is 0.08% or 5006 thousand rubles. and the public sector - 0.002% or 130 thousand rubles. As for the accents and promissory notes issued by the bank, it can be noted that their share in the structure of attracted and borrowed funds is 4.856%, or 308,249 thousand rubles.

Thus, it can be noted that the main depositors of the bank are commercial enterprises and individuals, preferring settlement accounts.

At the second stage of assessing the activities of a commercial bank, it is necessary to analyze its assets, grouping them in the context of credit, investment, cash and other operations (table 4).

Table 4 - Analysis of the structure of assets of a commercial bank

To analyze the loan portfolio, table 5 is compiled.

Table 5 - Analysis of the structure of the loan portfolio of a commercial bank

By loan terms
Loans on demand and up to 30 days, including overdraft			public sector
Commercial organizations
Loans from 31 to 90 days			Non-Profit Organizations
Loans from 91 to 180 days			Individual entrepreneurs
Loans from 181 days to 1 year			Individuals
Loans from 1 to 3 years			Interbank loan
Loans over 3 years			Accounted bills

Fig.4

Fig.5

Based on the data in Table 5, it follows that in the analyzed period the amount of the loan portfolio amounted to 3,999,537 thousand rubles. The largest share falls on short-term loans (83.2%), and accordingly, the smaller one - on long-term loans (16.8%). Moreover, among short-term loans, a large share falls on loans with a period of one to three years (57.1%), so it can be assumed that the bank's main borrowers are commercial organizations that occupy 72.6% of the entire loan portfolio.

The smallest share is occupied by loans for a period of 31 to 90 days (1.1%) and loans from 91 to 180 days (3.2%). This is explained by the fact that these loans are very risky for the bank, as borrowers usually use them to conduct speculative transactions, expanding other risky operations. Therefore, it can be assumed that the bank is especially careful in choosing partners and borrowers, analyzing their financial condition.

A small share of long-term loans indicates that the bank is focused on the quick receipt of funds. The unfavorable moment is that the state does not apply for funds to this bank. It can be assumed that this is due to the fact that the bank has recently started operating in the market and did not have time to win a good image.

Thus, we can conclude that the bank under study focuses on lending to commercial organizations for a period of one to three years, it may carry out investment activities, as well as interbank loans. This, in turn, speaks of the bank's stable position in the market for the services it provides.

Table 6 - Overdue loans and created reserves of the bank

Overdue loans and credits			Created reserves
public sector			public sector
Commercial organizations			Commercial organizations
Non-Profit Organizations			Non-Profit Organizations
Individual entrepreneurs			Individual entrepreneurs
Individuals			Individuals
Interbank loan			Interbank loan
Unpaid, unprotested bills			Provisions for possible losses on promissory notes
Provisions for possible losses on overdue loans

Fig.6

Fig.7

It follows from the data presented in Table 6 that, in general, for the analyzed period, the amount of created reserves exceeds the amount of overdue loans and deposits by 57,661 thousand rubles, that is, 3.8 times. Overdue loans arose mainly due to commercial organizations (52%), individuals (33.1%) and individual entrepreneurs (10.2%). However, due to the created reserves, the bank covered losses due to overdue loans. This again speaks of the bank's stable position.

The next step is to evaluate the bank's investment portfolio.

Table 7 - Investment portfolio of a commercial bank

Fig.8

Based on the data in Table 7, the share of the portfolio in the bank's assets is low, namely 0.4%, or 38,804 thousand rubles. The main component of the investment portfolio of a commercial bank is equity securities available for sale, their share percentage is 87.7%, that is, 34,029 thousand rubles. As for the other component - equity securities at fair value through profit or loss, its amount in the investment portfolio is 4,750 thousand rubles, which is 12.2%. And finally, the smallest share - 0.1% belongs to the preliminary costs for the purchase of securities, which amount to 25 thousand rubles.

Table 8 - Analysis of the structure of income and expenses of the bank

Income items
Interest received on loans
Income from operations with securities
Income from operations with foreign currency and other currency values
Fines, penalties, forfeits received
Other income
Total income
Expenditure
Interest paid on borrowed loans
Interest paid to legal entities on borrowed funds
Interest paid to individuals on deposits
Expenses on operations with securities
Expenses on operations with foreign currency and other currency values
The cost of maintaining the administrative apparatus
Fines, penalties, forfeits paid
Other expenses
Total expenses
Total financial result

Fig.9

Fig.10

From the data of table 8 "Analysis of the structure of income and expenses of the bank" it can be seen that the amount of income exceeds the amount of expenses, thus the result of a commercial bank is a profit of 136,534 thousand rubles.

Income side:

In a commercial bank, the total income amounted to 2,334,048 thousand rubles. The total income was formed from income from operations with foreign currency and other currency values, which amounted to 1,453,290 thousand rubles. or 62.26%. The least impact on income was the received fines, penalties, forfeits, they are equal to 1,460 thousand rubles, that is, 0.06%. As for the interest received on loans, this item of income amounted to 23.08% of total income, or 538,724 thousand rubles. Other income amounted to 13.97% (325905 thousand rubles), which brought much more income than income from operations with securities, they are equal to 1469 thousand rubles, which amounted to 0.63%.

Expenditure part:

The expenses of a commercial bank in the aggregate amounted to 2,197,515 thousand rubles. The most costly were the expenses on transactions with foreign currency and other currency values, which amounted to 1,373,655 thousand rubles. or 62.51%. Operations with securities brought the least expenses, they are equal to 2112 thousand rubles. (0.1%), paid fines, penalties, forfeits - 0.00004% or 1 thousand rubles. and interest paid for attracted loans - 0.66%, that is, 14524 thousand rubles. Not a special, but not the last role was played by interest paid to legal entities on funds raised, which amounted to 92,622 thousand rubles. or 4.21%, interest paid to individuals on deposits in the amount of 147,678 thousand rubles. or 6.72%, as well as the costs of maintaining the administrative apparatus, which are equal to 130,181 thousand rubles, that is, 5.92%. And finally, other expenses amounted to 19.87%, which amounted to 436,741 thousand rubles.

Table 9 - Analysis of financial indicators

Indicators	Meaning
1. Commercial bank assets, total
including financial assets of the bank
2. Financial obligations
3. Loans
4. Deposits
5. Interest income
6. Interest expenses
7. Non-interest income
8. Non-interest expenses
9. Net spread, %
10. Net operating (intermediary) margin, %
11. Interest margin
12. Non-interest margin
13. Bank margin, %
14. Ratio of interest margin to financial assets
15. Ratio of interest margin to bank assets
16. Ratio of non-interest margin to bank assets
17. The ratio of non-interest and interest margin
18. Rate of return on assets
19. The level of expenses for the bank's management apparatus
20. The level of expenses in relation to the assets of the bank
21. The level of profitability of the bank
22. The level of profitability of the bank without taking into account income and expenses on securities
23. The level of profitability of the bank's financial assets
24. The level of profitability of the bank's financial assets, excluding income and expenses on securities
25. The level of profitability of the bank's capital
26. The level of profitability of the share capital of the bank
27. The level of profitability of the bank's equity capital, excluding income and expenses on securities

In general, despite the fact that the financial result of a commercial bank was profit, the non-interest margin, that is, the financial result from non-interest operations, is negative. The loss on deposit types of operations was received due to the high share of expenses for the maintenance of the administrative apparatus and other expenses. Accordingly, the ratio of non-interest margin to percentage margin is also negative. One of the ways to improve the bank's activities should be to reduce the designated level. The value of the net spread is positive, due to the large part of loans issued and interest received.

The net operating margin is also positive, reflecting the superiority of interest income over expenses.

The interest margin is certainly positive, the reason for which was a positive financial result. The level of financial viability of the bank is evidenced by the positive banking margin, which amounted to a value equal to 3.38. The level of profitability of the bank is a positive value, equal to 0.01. This suggests that the level of equity capital is quite stable.

Consideration of the problems facing the credit sector is advisable to start after considering the dynamics of the main indicators characterizing the banking system.

Separately, it should be noted data on changes in the number of credit institutions registered and operating in the territory of the Russian Federation.

Table 1. Registration and licensing of credit organizations in the Russian Federation in 2005 - 2010

It is obvious that there is a fairly stable decrease in the number of credit institutions registered and operating in Russia. In a smaller number of cases, this is due to the process of merging capitals for retention in the market; the reduction was mainly due to the revocation of licenses: the number of banks participating in increasingly risky “shadow” activities, which had little to do with the provision of banking services, decreased. Against the background of a decrease in the total number of operating organizations, the growth in the number of banks with foreign participation is indicative, despite a number of restrictions in this area. The authorized capital of operating credit institutions increased from January 2005 to January 2010 by 3.27 times, which means an increase in the banking system's ability to lend to households and enterprises. According to the data of the Central Bank of Russia, at the beginning of March 2010, 50.6% of operating credit institutions were located in Moscow and the Moscow region, over the past 5 years this figure has remained virtually unchanged.

Table 2. Main indicators of the development of the banking system of the Russian Federation in 2005-2010

Index
Banking sector assets, billion rubles
Growth of assets for the year, %
Nominal GDP, billion rubles
Ratio of assets of credit institutions to GDP, %
Loans to non-financial organizations, banks and individuals, billion rubles
Loans to assets ratio, %

During the five-year period under review, the volume of banking system assets increased by 4.14 times, on average, the annual growth of assets amounted to 32.9% with a significant dip in the period 2009-2010. It should be noted that in the period 2005-2008. the share of loans to the economy in the total assets of the banking system increased; banks spent a smaller percentage of their funds on transactions with precious metals, securities, placement of funds on correspondent accounts of the Bank of Russia and commercial banks, and focused more on lending to the real sector of the economy. Operations with securities, in particular, have not become as profitable as in the 1990s, when investments in GKO-OFZ provided a stable increase in capital. However, with the growth of crisis phenomena in the economy, the growth rate of lending decreased. Bank investments in securities currently account for slightly less than 16% of assets.

The growth of the ratio of the volume of assets of the banking system to the country's GDP is characteristic, which was one of the priority points of the strategy for the development of the banking sector. During the period under review, this indicator increased from 41.7% to 75.4% of the country's GDP, which indicates that the banking sector is gradually starting to have a greater impact on the real sector, forming the foundation for further economic growth. The Russian ratio of assets to GDP is not far behind the American one (more than 70%), which is explained by the specifics of the American economic model and the development of the US stock market. At the same time, this indicator is more than 300% in Germany, about 250% in France, which is 4-5 times higher than in Russia. Ratio growth by 7.5 p.p. in 2010 was due to a sharp drop in real GDP while the financial sector was growing, which received significant support. Considering the structure of the banking system's liabilities, it should be noted that as of February 1, 2010, the share of funds of individuals was 25.7% of liabilities, funds of organizations - 13.8%, funds of legal entities - 17.5%. Taking into account issued promissory notes, bonds, savings certificates and other securities, the amount of customer funds exceeded 61% of the banking system's liabilities. It should be noted that as early as the beginning of 2004, the volume of organizations' funds was 9.1% of the banking system's liabilities, and the volume of customer funds was less than half of the banks' liabilities.

One of the main trends of the period under review was the gradually decreasing price of credit (reduction of the refinancing rate from 14% (January 2004) to 10% (June 2007)). The process was suspended by the financial and economic crisis.

Let us consider a number of characteristics of the Russian monetary system.

Table 3. A number of indicators of the work of the credit system of the Russian Federation in 2004 - 2009

During the period under review, a decrease in inflation was observed until September 2007, when a sharp surge in inflation reversed the established trend. The reason for the high growth rates of consumer prices in the Russian Federation can be both an increase in the money supply caused by the need to maintain a stable exchange rate of the ruble, non-monetary factors such as high monopolization of markets, rapid growth in food prices, and other reasons. According to some experts, another reason for the sharp rise in inflation was a sharp increase in government spending. A direct consequence of rising inflation is an increase in the inflationary component of interest, an increase in inflationary expectations, risks and, consequently, an increase in the cost of loans. The increase in the refinancing rate in 2008 was undertaken to combat inflation and capital outflow from the country. However, the opposite effect was the rise in the cost of borrowed funds, which prompted many banks to raise deposit rates for the population. Thus, the world's leading central banks (the Fed, the Bank of England, the Bank of Switzerland, the European Central Bank) preferred to lower rates during the crisis to stimulate the economy.

The sharp appreciation of loans in 2008 can be explained by both external and internal factors. In the pre-crisis period, Russian companies could get a loan abroad for almost two times cheaper than in Russia, which led to a strong dependence on foreign markets. The aggravation of the situation on world markets made lending to Russian companies abroad unprofitable and led to an increase in the interest rate on loans. At the same time, the latest measures taken by the Central Bank aimed at expanding the money supply have already provided some reduction in the cost of credit for the end consumer.

NEED AND CONTENT OF PERFORMANCE EVALUATION

Types of evaluation of the activities of a commercial bank. The activity of any functioning unit requires evaluation as a reflection of the results achieved by it. At the same time, depending on who evaluates the activities of the bank, it can be internal or external.

Internal evaluation carried out by the bank itself as an element of management. Internal assessment involves an assessment of the development of the bank, its financial standing, compliance with current legislation and prudential internal regulations and instructions, competitive position.

External evaluation carried out by different actors for different purposes. It can be carried out by the Central Bank or other banking supervisory authority, audit firms, partner banks, rating agencies, clients. The purpose and methods of such assessments are not the same. Depending on the goals, three types of external evaluations can be distinguished:

Evaluation of quantitative, volume indicators;

Evaluation of the qualitative aspects of the activity: financial condition (reliability);

Assessment of the state of accounting and reporting.

The assessment of quantitative indicators is carried out both by the bank itself and by external organizations (the Central Bank, rating agencies). The purpose of the assessment is to determine the scale of development of the entire banking system and individual banks, to identify the leaders of the banking business, to ascertain the success or defeat of specific banks in the competition.

The result of this assessment is the annual compilation of a summary table that defines the hierarchy of banks in the relevant period. These are compiled both at the international and national levels; include absolute and relative indicators, as well as changes in indicators for the year.

Among the indicators by which the formation and ranking of the largest banks at the international level are:

The total amount of assets at the end of the calendar (financial) year according to the bank's consolidated balance sheet;

The total amount of deposits on the same date;

Total debt on issued loans;

The amount of equity capital of the bank;

The volume of net profit (profit minus taxes) for the past year;

Return on assets (the ratio of net profit to the average annual value of assets);

Return on capital (the ratio of net profit to the average annual value of equity capital);

The ratio of capital to assets at the end of the year;

Earnings to earnings on own shares.

Evaluation of the qualitative aspects of the bank's activities makes it possible to determine its reliability based on the analysis of the financial condition and the risk management system. There are two approaches to such an assessment. The first approach is used in the organization of interbank relations. It is based mainly on an individual analysis methodology to determine the terms of credit and settlement transactions between banks. Such an analysis is carried out by one of the bank's divisions: it is selective in nature (ie, it concerns only those banks with which the given bank interacts) and does not provide for the establishment of a bank rating. The source of information is reporting and other data provided by commercial banks to each other when there is a need for interbank cooperation.

Rice. 9.1. Types of assessments of the activities of commercial banks.

Assessment goals:
1.Ranking of banks by volume indicators.
2. Ranking of banks by reliability (financial stability).
3. Compliance with current legislation.
4. State of accounting and reporting.
5. Ranked by press rating.

The second approach is typical for an independent examination of the activities of commercial banks, which are subject to all or most commercial banks. The result of the examination is their rating. Rating assessment of commercial banks can be carried out by independent rating agencies, as well as organizations that carry out banking supervision on behalf of the government of the country.

Rating agencies for assessments, as a rule, use the financial statements of banks published in the open press. Agencies are developing their own methods for assessing the reliability of commercial banks. The evaluation results are published in the press.

Bank customers also evaluate their activities in terms of the range, quality and purpose of banking products; quality of service, reliability of financial stability. Each client pursues individual and relationship with the bank, creates his own idea of ​​the bank's activities, using both formal and informal characteristics. As a result, he decides on the choice of a bank and the types of interaction in the field of forming the deposit base of the bank and obtaining the banking products necessary for the client on terms that are mutually beneficial for both parties.

Different subjects of evaluation of the activities of Russian banks are not interested in the current situation, but also in the prospects for the activities of the bank and its financial stability. At the level of specific banks, this trend is expressed in the difference in strategic planning; at the level of the Bank of Russia - in the development of predictive models of the financial stability of banks. However, this direction of assessing the activities of banks in Russia is only being formed, given the sufficiency in terms of volume and quality of the necessary information and experience in conducting such an assessment.

Principles of performance evaluation.

Eli principles are contained in the following main provisions.

1. Given the specifics of the bank, the main areas of analysis of its activities should be: the level of profitability, the state of liquidity, the quality

assets and reserve adequacy, capital adequacy, bank management efficiency.

2. Absolute indicators contain too little information about the activities of the bank, so it is necessary to give preference to a comparative analysis of banks within the country. To do this, banks are classified according to different criteria: the type of banking business, the size of the bank, etc., and then banks that are in the same market segment are compared.

3. To determine the comparative analysis, the creation of a uniform format containing key positions on the bank's activities is required. Key positions determine the content of specific indicators of the bank's performance and methods for their assessment. The main types of performance indicators of banks are structural, characterizing the proportions of individual groups of assets, liabilities, income, expenses, etc., and financial ratios. When analyzing the relevant indicators, they are compared with the criterion level, as well as for homogeneous banks, the construction of trends, the analysis of the factors that determined the level of indicators.

4. Correct conclusions can only be based on a correct understanding of the specifics of accounting in the banking sector and each specific bank. A bank's balance sheet and its income statement do not always reflect the real state of affairs. You need to know what lies behind each article of official reporting.

5. The success of financial analysis depends on the thoughtful approach of analysts to the information received. A good analyst must put himself in the place of a manager in order to understand the strategy of his actions and the specifics of the problems of a particular bank.

The activity of the bank as a whole is characterized in a number of areas, the assessment of which is often not unambiguous. To bring to a single assessment of various private results and compare the group of banks on it, a rating system is used.

in the choice of a qualitative sign of comparison;

in defining the criteria and indicators used for the analysis;

Development of methods for assessing the actual levels of individual indicators and the overall result of the bank's activities;

Development of principles for the construction and characteristics of groups of banks in the rating table.

The most common qualitative feature of the comparative characteristics of banks abroad and in Russia is their reliability.

In foreign practice, rich experience has already been accumulated in rating the reliability of commercial banks. As an example, consider the CAMEL rating system used in the United States and underpinning many regulatory rating systems.

The criteria for evaluating the reliability of commercial banks form the basis of the entire rating system. In the USA they include:

capital adequacy;

Asset quality;

Profitability;

Liquidity;

Management.

capital adequacy. In modern systems of performance indicators for commercial banks, equity capital adequacy indicators are central. The bank's own capital is a factor that provides an adequate base for the growth of the bank's active operations, the main source of compensation for possible losses in case of insufficient current income, as well as a guarantee of protecting the interests of depositors and creditors.

Assessment of the adequacy of accuracy of the bank's own capital involves: determination of capital adequacy criteria, selection of indicators characterizing capital adequacy, and assessment of the actual level of the relevant indicators.

The most simplified criterion for capital adequacy in the past was considered to be the compliance of its volume with 5% of the total assets.

Capital adequacy assessment includes a set of basic and additional indicators. Key indicators include: capital adequacy ratio and capital and additional capital adequacy ratio.

The main capital of the bank includes: common shares, as well as the excess of their market value over their nominal value, perpetual non-preferred shares: reserves provided for by law, and other types of reserves created by capitalizing part of retained earnings, proceeds from the sale of shares at a price higher than the nominal value: published undistributed balance of profit. The amount of fixed capital calculated in this way is reduced by the amount of intangible assets involved in the formation of share capital, and the amount of own shares redeemed from shareholders.

Additional capital includes subordinated debt, medium-term and perpetual preferred shares, various types of reserves to compensate for currency and credit risk, as well as to cover possible future losses, etc. Additional capital included in total capital must be related to the main capital as 1:1 .

To calculate the capital adequacy ratios, the amount of assets is weighted taking into account the possible risk, which is determined on the basis of the recommendations adopted by the Basel Accord (Table 9.1. 9.2).

The main indicators of capital adequacy are

Types of bank items of the bank's asset	Risk value
Cash (cash) Cash on the way Claims on central governments or central banks; claims secured by cash or government securities or guaranteed by central governments. Claims on local public organizations other than the central government and loans guaranteed by such organizations. Claims on international development banks and claims guaranteed by these banks or secured by securities of these banks. requirements for the private sector. Requirements for public commercial companies. Buildings, equipment and other fixed assets Real estate and other investments (including non-consolidated interests in other companies) Debt liabilities of other banks (if they are not deductible from equity) All other assets (excluding "available" capital). General debt guarantees and financial instruments such as guarantees, including standby letters of credit that act as financial guarantees for or in support of loans and securities. Risk sharing in banker's acceptances and direct subaccounts of credit (eg standby letters of credit). Agreements for the sale and purchase of previously sold and the sale of assets with the right of recourse, if they are already included in the balance sheet. Term agreements (i.e., contractual obligations) to purchase assets, including funds, with a specified return requirement. Additional contingent transaction-related commitments (for example, bonds redeemable on demand or based on performance, guarantees and standby letters of credit related to specific transactions). Failure to use a liability with an original maturity greater than 1 year. Funds for the renewal of placement guarantees (RUF), funds for issuing bank notes (NIF), etc. Unused liabilities with original maturities of 1 year or less. Unused obligations, unconditionally cancelable at any time, regardless of maturity.	Least At least 20 At least 20

The main sufficiency indicators are as follows:

Capital adequacy ratio:

K 1 = fixed capital . 100%;

Risk-weighted assets

Total capital adequacy ratio:

K 2 = Total capital (main + additional) . 100%

Risk-weighted assets

Additional indicators include primarily the leverage indicator, which characterizes the share of fixed capital in assets. The leverage ratio is calculated as the ratio of core capital to the average amount of assets on the bank's balance sheet. The leverage ratio is set at 3% for all banks.

Additional indicators specifying and supplementing the state of the main indicators also include:

Tangible fixed capital adequacy ratio (the ratio of fixed capital minus intangible assets to the average amount of assets);

Risk asset ratio;

The volume and dynamics of critical and low-quality assets.

The final conclusion about capital adequacy is made on the basis, firstly, of comparing the actual levels of the coefficients of the main indicators with the criteria levels adopted in the country and, secondly, assessing the results of the asset quality analysis.

To assess capital adequacy in the CAMEL system, a five-point scale is used. The following coefficients are used to make the final assessment of capital adequacy (Table 9.3).