The bank's attracted deposit funds represent the bank's “client” base in terms of the formation of its deposit base. It is necessary to make a reservation that in Russian practice of analyzing banking activities there are no methods for analyzing a bank’s deposit portfolio as such. Banks can independently develop internal methods for analyzing their deposit portfolio, taking into account the specifics of their activities and features of the operations they conduct, and the existing methodological recommendations of the Bank of Russia.

The main directions of analysis of the bank’s deposit portfolio can be presented as follows:

1) determination and analysis of the total value of the portfolio of deposit funds, finding its share in the portfolio of funds, assessing the dynamics for the analyzed period.

An increase in the share of resources attracted from clients generally contributes to an increase in the profitability of banking operations; if there is a reduction in it, this may indicate unreasonably high bank expenses for servicing other sources of portfolio funds.

2) grouping and subsequent analysis of the structure of the portfolio of deposit funds.

The analysis of the portfolio of deposit funds is carried out in groups that characterize the main sources of attracting the bank's resources (often the analyst independently determines the groups of analysis). These groups can be formed in two main directions:

• - by investment maturity (time deposits broken down by maturity and demand deposits);
• - by entities involved or categories of investors (differing in form of ownership and field of activity).

Additionally, the portfolio of deposit funds can be grouped by:

• - conditions for making a contribution;
• - conditions for withdrawal of the deposit;
• - the value of interest rates;
• - interest calculation methods used;
• - opportunities to receive benefits for active bank operations, etc.

It is possible to build such groupings only if the bank has a well-functioning system of analytical information.

More revealing among the analysis of all forms of bank reporting is the analysis of portfolio groups of deposit funds formed on the basis of balance sheet accounts of the first and second order according to Form No. 101 (this is especially true for remote analysis).

Such an analysis allows us to identify the features of the bank’s deposit policy and determine in general terms the approximate timing of the placement of the bank’s resources. The data shows that demand deposits in 2010 increased by 4% compared to 2009, time deposits (with a period of 30 days) are not in demand among bank depositors, and the most popular are deposits with a period of 90-180 days and from 1 year to 3 years, because in 2010 they increased compared to 2009 by 18 and 32%; the most unprofitable deposits in 2010 for the bank were those that brought less profitable income, namely deposits for a period of 30-90 days.

Additionally, to formulate the final conclusion on the analysis of deposits by maturity, it is advisable to calculate the following indicators:

Deposit structure maturity coefficient (d in D):

d in D = Ds/D

where Ds is the volume of time deposits; D - total volume of deposits.

As of 01/01/2009 98%

As of 01/01/2010 98%

This maturity ratio of the deposit structure characterizes the degree of constancy and stability of the resource base over these periods.

In general, the increase in the share of time deposits in the total amount of bank deposits should be assessed positively, because time deposits, as the most stable component of the deposit portfolio, provide at an acceptable level and allow to increase the bank’s liquidity and carry out operations to allocate resources for longer periods.

Share of time deposits (Ds) in the total amount of liabilities (P): d = Ds/P.

As of December 31, 2009 38.5%

As of December 31, 2010 21.4%

Liability structure coefficient (Ksr): Ksr = Dvostr./Ds.

As of December 31, 2009 1.3%

As of December 31, 2010 0.1%

The indicator characterizes the stability of the bank's financial resources. The lower the value of the indicator, the lower the bank’s relative need for liquid assets, determined by the structure of liabilities.

So, let’s summarize the second chapter, analyzing the types of deposits, it is obvious that the most attractive for Metcombank OJSC are the following deposits: METKOM convenient for a period of 365 days at 8.20%, METKOM pension period from 368-732 days. Having also analyzed the dynamics of the deposit portfolio of Metcombank OJSC by investment maturity, we found that demand deposits in 2010 increased by 4% compared to 2009, time deposits (with a maturity of 30 days) were not in demand among bank depositors, and the most popular are deposits with a period of 90-180 days and from 1 to 3 years, because in 2010 they increased compared to 2009 by 18 and 32%; the most unprofitable deposits in 2010 for the bank were those that brought less profitable income, namely deposits for a period of 30-90 days. Based on the conclusions drawn, we can say that this bank requires the introduction of new deposits, on more favorable terms, both for the bank and for its clients.

Theoretical foundations for the formation of a commercial bank's deposit portfolio. The essence of deposit operations of a commercial bank. Deposits from the population as the main source of formation of the bank's resource base. Structure of the resource base of a commercial bank.

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To effectively manage the deposit portfolio and in order to reduce risk, mathematical calculations are used and a number of indicators are calculated that characterize the bank’s resource base, such as:

• - average period of storage of funds;
• - level of deposition of funds received in deposits;
• - transformation ratio;
• - weighted average term of deposits;

Tables 5 and 6 show an estimate of the volume of transfers to deposits of the branch of OJSC CB Petrocommerce in Arkhangelsk.

Table 5 - Estimation of the volume of transfers to the deposits of individuals of the branch of OJSC CB Petrocommerce in Arkhangelsk

Deposit term	Deposit balances, thousand rubles.	Revenue turnover, thousand rubles.	Deposition rate, %
poste restante
up to 30 days
from 31 to 90 days
from 91 to 180 days
from 181 days to 1 year
from 1 year to 3 years
over 3 years
Other funds raised
poste restante
up to 30 days
from 31 to 90 days
from 91 to 180 days
from 181 days to 1 year
from 1 year to 3 years

The level of deposit of funds on deposits (Vo) characterizes their stability, which allows the branch to use their long-term lending resource and increases the liquidity of the bank, determined by the formula:

where Ok is the balance of deposits at the end of the analyzed period;

It is the balance at the beginning of the analyzed period;

P - receipt of funds in deposits.

For the branch of OJSC CB Petrocommerce in Arkhangelsk, the level of deposits on deposits for 2013-2014:

The reduction in the level of deposits means that in 2014, slightly less funds received on them began to be deposited in accounts than in 2013.

Table 6 - Estimation of the volume of transfers to deposits in the branch of OJSC CB Petrocommerce in Arkhangelsk

Deposit term	Deposit balances, thousand rubles.	Turnover for issuing deposits, thousand rubles.	Average shelf life of a deposited ruble, days.
poste restante
from 31 to 90 days
from 91 to 180 days
from 181 days to 1 year
from 1 year to 3 years
over 3 years
Other funds raised
poste restante
up to 30 days
from 31 to 90 days
from 91 to 180 days
from 181 days to 1 year
from 1 year to 3 years

The average shelf life of a deposited ruble (SD) is determined by the formula:

where OSR is the balance of deposits, determined by the average chronological formula;

B - turnover for the issuance of deposits;

D - number of days in the analyzed period.

For the branch of OJSC CB Petrocommerce in Arkhangelsk, the average shelf life of deposited rubles for 2013-2014. for a period from 31 to 90 will be:

Deposits of individuals for a period of 31 to 90 days can be used as resources only to provide “short-term” resources.

For other funds raised for a period of 1 to 3 years, the average storage period for deposited rubles was 1075 days in 2014, which allows the branch to place funds in longer-term projects.

In the process of liquidity analysis, the issue of correspondence between the terms of deposits and the terms of funds in an active operation is considered. In order to establish the limit to which it is possible to direct short-term resources into medium and long-term investments, it is necessary to determine the coefficient of transformation of short-term resources into long-term ones. The transformation coefficient is determined by the formula:

where R - short-term resources of the bank (funds on customer accounts, deposits and deposits for a period of 1 year);

S - short-term loans (grant period up to 1 year).

For the branch of OAO CB "Petrocommerce" in Arkhangelsk, the value of this indicator is:

The reason for the high level of this indicator within the period under review is a significant level of turnover on receipt of funds to deposit accounts for up to 1 year. The branch has a great potential for placing attracted deposits in loans with the least likelihood of risks.

To develop a deposit policy and adjust it, it is necessary to determine the weighted average term (Тav) and the weighted average interest rate (Рav) of attracting deposits for each maturity group of attracted funds.

The weighted average term for each maturity group (excluding demand deposits) is calculated by the formula:

where V1, V2, … Vn is the volume of the deposit, contribution under the agreement for the nth transaction;

T 1, T 2, ... Tn - term under the agreement for each transaction.

For the branch of OJSC CB Petrocommerce in Arkhangelsk, the values ​​of these indicators will be:

Thus, in 2014 the weighted average term of deposits will decrease.

One of the sources of formation of the resource base of banks is attracted funds in the form of deposits. Let us analyze the procedure for attracting deposits from the population in terms of timing and volumes of attraction, presented in Table 7.

Table 7 - Structure of funds raised from individuals in the branch of OJSC CB Petrocommerce in Arkhangelsk

Type of funds raised by duration	Share in the total amount of funds as a percentage of the total as of 01/01/2014	Share in the total amount of funds as a percentage of the total as of 01/01/2015
Demand deposits
Deposits for a period from 31 to 90 days
Deposits for a period from 91 to 180 days
Deposits for a period from 181 to 1 year
Deposits for a period from 1 year to 3 years
Deposits for a period over 3 years
Other funds raised on demand
Other raised funds for a period from 91 to 180 days
Other raised funds for a period from 181 to 1 year
Raised funds for a period from 1 year to 3 years

From the table data it follows that the population prefers to place their funds in time deposits. They pay owners a higher interest rate than demand deposits.

The branch is interested in attracting time deposits, since these funds can be used for long-term investments.

Individuals mainly place their funds in deposits for a period of 181 days to 1 year. At the same time, there is a growing trend in the share of deposits with a maturity of 1 to 3 years. In 2015 it was 37.1% versus 16.9%. This has a positive effect on balance sheet liquidity.

If on demand deposits, depositors have the right to demand money at any time, then term deposits are at the disposal of the bank for a relatively long period. Therefore, an increase in the share of demand deposits and a decrease in the share of term deposits reduces bank liquidity. To maintain it, the bank is developing strategies aimed at increasing long-term deposits.

The analysis of the value of the deposit portfolio begins with a study of the dynamics of the bank's interest expenses on liabilities (raised and borrowed funds) in general and by types of deposit resources, then the nominal and real value of deposits by categories of depositors is determined.

The basis for calculating the real value of deposit resources is their nominal value.

The average nominal value of deposit resources is determined as the ratio of the bank's expenses on deposit accounts, issued deposit and savings certificates (accrued and paid interest) to the average value of balances on the corresponding accounts of deposit resources.

At the end of the analysis of the deposit portfolio, taking into account the results obtained in the course of its analysis, as well as the main qualitative characteristics of the deposit portfolio, its assessment is given (Table 2.12).

The volume and structure of the deposit portfolio must meet the needs of the bank when placing resources, including the specified parameters (target indicators) for their further management.

According to the methodology for assessing the deposit policy of a commercial bank, the assessment of the sufficiency of deposit resources attracted by a commercial bank is given at the third stage.

Table 2.2

Valuation of the deposit portfolio of a commercial bank

In general, the assessment of the sufficiency of deposit resources is carried out in the course of monitoring the fulfillment of planned indicators established for deposit operations, taking into account the general goals of managing deposit resources.

Management of deposit resources, in our opinion, should be understood as a set of actions aimed at forming a deposit portfolio that meets the needs of the bank in the area of ​​placement of deposit resources, ensuring liquidity and an acceptable level of profitability.

When assessing a bank’s deposit policy, information about the impact of the state of management of deposit resources on current activities in the structural divisions of a credit institution may be important. Such information may be provided by the internal control function.

The main goals determining the need for deposits for the coming period (year, half-year, quarter, month) are:

The first thing that determines the need for deposits is to ensure that the process of placing funds in full with deposit resources, in other words, the continuous carrying out of active operations that generate income. From our point of view, two approaches can be used to solve this issue. One is based on planned indicators for the development of active operations for the coming period and involves the establishment of specific targets for increasing the total volume of attracted resources and deposit resources in particular. At the same time, the structure of the deposit portfolio is planned in advance, which leads to some adjustment of the tactics used by the bank in the process of organizing and conducting deposit operations and marketing strategies.

Another approach is based on one of the most important tasks of the bank - minimizing the costs of attracting funds to deposit accounts and simultaneously ensuring the necessary structure of the deposit portfolio by customer categories, terms and types of deposits. Ultimately, the problem of the required volume of deposit resources to implement development plans for bank operations at minimal costs is solved.

The second thing on which the need for deposit resources depends is maintaining the bank’s liquidity, that is, its ability to ensure the timely and full fulfillment of its monetary and other obligations arising from transactions using financial instruments at the expense of assets at the bank’s disposal or by obtaining loans for money market, including the interbank credit market.

Depending on the conditions on which the bank deposit agreement is concluded, the bank must be ready to return funds on demand (demand deposits and time deposits of individuals) or after the expiration of the period stipulated by the agreement or the occurrence of conditions stipulated by the agreement (deposits deposited under other return conditions).

Maintaining liquidity at a level acceptable to the bank can be ensured by:

In theory and practice, bank liquidity is considered in interaction with its profitability. In the process of asset management, banks almost always face the “profitability - liquidity” dilemma. We are talking about the main issue that any economic agent (including a bank) has to decide when concluding a transaction or carrying out any financial transaction, namely, the choice of the ratio of income and risk. In other words, the bank may experience liquidity tension not only in connection with the behavior of depositors (in this case this is only one of the possible problem situations), but also to a large extent from the choice of the most acceptable solution when posing the dilemma “profitability - liquidity” in the context banking strategy and tactics.

Thus, the management of deposit resources of a commercial bank, attracted in a sufficient amount, is designed to ensure maximum efficiency of their use.

The fourth stage of assessing the deposit policy of a commercial bank is determining the efficiency of using deposit resources.

We can talk about achieving efficient use of deposit resources only if: liquidity is maintained at a level acceptable for the bank; the entire set of deposit resources is used and a high level of profitability is ensured (profit on invested deposit resources).

Maintaining liquidity at a level acceptable to the bank allows the bank to:

The use of the entire set of deposit resources as a necessary condition for ensuring the efficient use of deposit resources is extremely important, since the deposit base is originally intended to be placed in income-generating assets. In this regard, the question of the terms of investment of deposit resources and interest rates on loans acquires particular urgency. The latter circumstance is directly related to the cost of resources, as well as to the determination of the planned costs of ensuring the operation of the bank, the planned level of profitability of the bank's credit operations with minimal risk, and the risk premium.

As you know, the timing of the placement of resources should correspond to the timing of attracting funds to bank and deposit accounts, which is extremely important for managing resources and risks, including liquidity risk. With the stable functioning of the economy (hence, of all economic entities), the banking system (systemic crisis is excluded), a high level of management in the bank (asset and liability management, risks) and a well-functioning system of analysis and information support for the activities of various departments of the bank, it is possible to transform resources, in total, deposit resources (placement of bank resources in assets with longer terms than the term of their attraction).

Thus, the bank's deposit policy can be refined on the basis of an analysis of the fulfillment of the tasks assigned to it and the constantly changing market situation. Therefore, it is important that the methods and methods of implementing the deposit policy (bank tactics) be adequately adjusted, concretizing and clarifying the bank's deposit activities.

Analysis of the assessment of the use of deposit resources involves analysis in the following areas:

Analysis of the bank's deposit portfolio by the nature of transactions (with clients, counterparty banks, securities);

Analysis of the bank's deposit portfolio by terms of attraction;

Analysis of the stability of the bank's deposit portfolio;

Within each direction, various aspects of the analysis are identified, indicators for assessing the deposit portfolio are developed from the perspective of diversification, stability, and value.

Next, an assessment is made of the sufficiency of deposit resources attracted by a commercial bank - the actual volume of attracted deposits is assessed and monitoring of the implementation of planned indicators for deposit operations is carried out.

The starting point in determining the sufficiency of deposit resources for the coming period (year, half-year, month) is the demand for loans and other banking products. The greater the demand for credit resources, the more actively the bank increases its resource base.

The condition for achieving efficient use of deposit resources is maintaining liquidity at a level acceptable for the bank, using the entire aggregate of deposit resources and achieving a high level of profitability (profit on invested deposit resources).

The use of deposit resources can be assessed using a number of criteria that characterize the effectiveness of the bank’s deposit policy as a whole.

1. Interest margin. The net interest margin is calculated using the following formula:

– the average value of income-generating assets.

The interest margin indicator shows the difference between received and paid interest and has a direct impact on the profitability of commercial banks. The magnitude and analysis of changes in this indicator are important for making adequate management decisions.

2. Pure SPREAD.

where is the interest on loans received by the bank when placing funds;

– interest paid to owners of funds in deposit accounts;

– the amount of loans placed for the period;

– the amount of attracted deposits for the period.

The net spread indicator and the interest margin indicator are one of several important indicators for assessing the profitability of a commercial bank.

As can be seen from the formulas, the calculation of indicators includes the deposit interest, which plays an important role in the formation of deposit policy. Particular attention is paid to the analysis of bank interest, since interest is the main source of operating income of the bank (interest received) and the main source of operating expenses of the bank (interest paid).

3. The level of depreciation of the deposited ruble. The level of deposit of funds received in deposits is proposed to be determined by the formula:

where is the level of deposits in deposits as a percentage;

– deposit balance at the end of the year;

– balance of the deposit at the beginning of the year;

– receipts in deposits.

The higher the level of deposit subsidence, the better for the bank. An increase in the numerical value of this indicator indicates that the inflow of deposits exceeds their outflow, and a zero value indicates that deposits remain unchanged.

4. Average shelf life of funds. The average shelf life of funds can be calculated using the following formula:

where is the average shelf life in days;

– average balance of deposits;

– turnover on issuance of deposits;

– number of days in the period.

This indicator allows us to assess the possibility of using available funds as a lending resource for the appropriate period.

5. Average cost of attracted resources.

where is the coefficient of the average cost of attracted resources;

– total costs of attracting resources;

– the average amount of attracted resources for the period.

The coefficient allows you to estimate the average cost of attracting resources. The most expensive in terms of cost of attraction are loans from the Central Bank of the Russian Federation and interbank credit resources (13-15% per annum), and the least cheap are demand deposits, which pay an average of 1%.

6. Efficient use of attracted resources.

where is the coefficient of efficiency of using attracted resources;

– costs of attracting resources.

The coefficient shows how much income a unit of costs incurred brings in.

The final conclusion about the efficiency of using deposit resources and obtaining a comprehensive picture of the effectiveness of deposit policy can be made by calculating these indicators for several reporting dates or by comparing the obtained values ​​with similar indicators of other commercial banks.

The given criteria for assessing the efficiency of using deposit resources are universal, but each bank has the right to independently identify the most acceptable criteria for itself, depending on the scope of its activities, size, cost of operations and services that it performs.