The quality of assets is determined by their liquidity, the volume of risky assets, the share of critical and defective assets, the volume of income-generating assets.

The assessment of the quality of bank assets is based on such criteria as liquidity, riskiness, profitability and diversification. The liquidity of assets is understood as the ability to turn into a monetary form when they are sold or as a result of the repayment of obligations by the borrower (debtor). The degree of liquidity of one or another type of assets depends on their purpose. For this purpose, all assets of the bank are divided into groups according to the degree of liquidity, depending on the maturity.

Bank assets are divided into:

Highly liquid assets (i.e. assets that provide instant liquidity) - cash, precious metals, funds on correspondent accounts of credit institutions in the Bank of Russia, funds of banks deposited for settlements by checks, funds of credit institutions on cash service branches; funds of settlement participants in settlement non-banking credit institutions

liquid assets, short-term (up to 30 days) loans to legal and individuals; provided interbank loans and demand deposits; short-term bills, factoring, and in countries with a developed market valuable papers- commercial corporate securities;

· long-term liquidity assets. Long-term liquidity assets include all loans issued by the bank, including overdue ones (with the exception of loans guaranteed by the government, loans secured by government securities and securities of local authorities, precious metals in bullion); placed deposits and funds, including in precious metals, with a remaining maturity of more than a year, as well as 50% of guarantees and guarantees issued by the bank for a period of more than a year.

general liquidity

liquidity on operations with metals.

Assets are usually valued in this way when the overall weighted classifications do not exceed 5% of total capital. A slight excess of 5% does not conflict with a rating of 1 if economic situation good and management has demonstrated its ability to deal effectively with distressed assets. But if the case under consideration goes beyond the above, or if there are additional problems with the concentration of investment or credit, problems associated with a large proportion of "non-performing" assets, other "specially mentioned", or with a large investment in fixed (permanent) assets, then another, the lowest rating, even if the weighted classifications do not exceed 5% of the total capital.

When applying a positive or negative assessment, the same motives and instructions should be followed as before, but taking into account that the weighted classifications should not exceed 15% of the total capital.

Follow the same motives as above, with the weighted classifications not exceeding 30% of total capital.

Given that the weighted classifications should not exceed 50% of the total capital.

This is how assets are valued when weighted classifications exceed 50% of total capital

Asset quality credit institution determined by the expedient structure of its assets, diversification active operations, the volume of risky assets, the return and profitability of assets, the volume of critical and defective assets, signs of asset volatility, liquidity, as well as the methods of asset valuation used

The concept of "asset quality" combines such criteria as the degree of liquidity, profitability, diversification of assets and the degree of investment risk.

Bank's assets according to the degree of liquidity, in turn, are divided into first-class assets, liquid assets, slow-moving assets and illiquid assets. By profitability, assets are divided into income-producing assets and non-income-producing assets.

In international banking practice, when assessing the quality of assets, a rating is used, which is based on aggregate characteristics and indicators that make it possible to rank banks and credit organizations in terms of the quality and place of their assets among other credit companies.

The rating is established as a result of an independent examination and analysis of the quality of credit institutions' assets by specialized rating and consulting agencies. When constructing a rating that characterizes the quality of assets, three main methods are used: point, number, and index. Point and number methods are used to evaluate the lending operations of the bank. The scoring method in evaluating each indicator involves assigning a certain score to it, which allows you to compile a summary score table and correlate a particular bank to a certain rating group.

Own analysis of the quality of assets of a credit institution, except for mandatory requirements oversight bodies includes optional areas of analysis of the following indicators ( financial ratios) asset quality: volumes and shares in total amount loan portfolio bank long-, medium-, short-term loans and demand loans, as well as volumes and shares of loans in different sectors of the economy or individual borrowers and types of loans. Such an analysis can be detailed, for example, by comparing short-term loans by individual economic counterparties and the total amount of short-term loans; 1

the amount of overdue debt and its relation to the total amount of assets. The same in the context of individual active operations (loan, accounts receivable etc.); 1

the maximum share of arrears in income-producing assets that a bank can cover at the expense of net profit and reserves; 1

an indicator of the level of assets with increased risk. High-risk assets include loans of the 4th and 5th risk groups in their classification, securities, factoring, leasing, overdue debt, excess of receivables over accounts payable, participation in the activities of other enterprises; the level of doubtful and “lost” debts; 1

the ratio between "working" and "non-working" assets, net and gross assets; 1

the ratio of net and gross assets (indicates the riskiness of assets; assets cleared of risk should not be less than 0.65 and more than 1). The ratio of net assets to gross assets also gives an idea of ​​the rational structure of the bank's assets, which depends primarily on the quality of assets; 1

asset utilization efficiency ratio, which is calculated as the ratio of the average balances of active income-generating accounts to the average balances of all active accounts. This ratio shows what part of the assets brings income

All indicators are considered in dynamics, or the upper and lower limits are set by the bank itself when determining the banking policy. These indicators make it possible to analyze credit policy bank, the rationality of the structure of assets, the degree of risk of active operations and their impact on the liquidity, profitability and profitability of the bank.

The following indicators are commonly used to analyze asset quality:
A1 - the level of income-generating assets, defined as the ratio of income-generating assets to the total amount of assets. For Russian banks, the value of this coefficient is, as a rule. 55-65%. By international standards, the value of this coefficient in the range of 76-83% is considered optimal. Too low value of this coefficient indicates inefficient operation of the bank and a high degree of immobilization of funds, too high - about high level risks assumed by the bank.

A2 - ratio of high-risk assets, equal to the ratio of the amount of high-risk assets to the total amount of assets. High-risk assets include investments in shares, promissory notes, factoring, leasing, direct investments, excess of accounts receivable over accounts payable. The range for this coefficient is not set, but its value can be used to roughly estimate the degree of riskiness of the bank's active policy.

A3 - the level of doubtful debts, equal to the ratio of overdue debts on loans to the total amount of placed assets. The value of this indicator should not exceed 5%. Ideally, it should be in the range of 0-2%.

A4 - the level of reserves, calculated as the ratio of reserves (for possible losses on loans, for depreciation of securities, for losses on settlements with debtors, etc.) to the amount of assets placed. Although this ratio is highly dependent on the bank's reserve policy and the quality of its loan portfolio, the optimal level of reserves is considered to be in the range of 5-7%.

A5 - the level of receivables in assets, not bringing-quiet income. The indicator is intended to assess the quality of non-profitable assets. The maximum allowable value of this coefficient is 40%. A higher value indicates a decrease in the liquidity of the bank and the presence of problems with the timely return of invested funds.

A6 - asset immobilization ratio, equal to the ratio of immobilized assets to the net assets. The value of this coefficient in the range of 15-17% is considered normal. Exceeding this value leads to a reduction in the efficiency of the bank.

A7 - the coefficient of "rolling" of assets - the ratio of the amount of assets-net to the balance sheet total. For Russian banks, this ratio is on average 75-80%. It is considered normal when net assets make up at least 65% of gross assets. A lower value indicates that the bank is artificially inflating its assets in order to raise its rating and prestige.

Quantitative parameters are only a preliminary assessment of the quality of assets, which can be made according to the official reporting of banks. For a more detailed assessment, it is necessary, on the basis of primary information, to single out in the composition of assets those whose return is in doubt. These may be loans for which repayment terms have been revised; non-standard assets placed with deviations and violations of the practice established in the bank; large loans; funds provided to bank insiders, etc. Only the bank itself, as well as inspection bodies (the Central Bank of the Russian Federation and external auditors) are able to conduct such an analysis.

To assess the quality of assets of commercial banks central bank The Russian Federation establishes such mandatory standards as maximum size risk per borrower or a group of related borrowers (Н6>; the maximum size of large credit risks(H7); the maximum amount of risk per creditor (depositor) (Н8); the maximum amount of loans, bank guarantees and guarantees provided by the bank to its participants (shareholders) (H9.I); the total amount of risk for the bank's insiders (N10.1).

The main indicators of the analysis of the quality of assets and liabilities of the bank

No. p / p	Name of indicator	Calculation formula	Economic content	Notes
Indicators of analysis and assessment of asset quality
	The share of earning assets in total	Working Assets I Total Net Assets where Working Assets = Investments in Securities+ Investments in other enterprises + Term credit investments + Other earning assets	Characterizes the quality of assets, due to their structure: the higher the value of the indicator, the higher the efficiency of resource use and business activity jar	The optimal value of the coefficient is 75-85%
	The ratio of profitable assets to paid resources	Working Assets / Volatile (On Call) Liabilities + Term Liabilities	Characterizes the completeness of the use of attracted resources	The optimal value of the coefficient is more than 1
	Quality ratio of credit investments	Overdue loans / Total loan investments	Characterizes the share of overdue loans in the bank's loan portfolio	The optimal value of the coefficient is less than 4%
	Coverage ratio of credit investments with reserves to cover possible losses on the bank's assets exposed to credit risk	Reserve to cover possible losses on the bank's assets / Loan investments in total	It characterizes the quality of the bank's loan portfolio, as well as the average size critical reserve for each unit of loan disbursed	The optimal value of the coefficient is less than 4%. The higher the share of loans of the first risk group, the lower the value of the indicator
	Loss reserve utilization ratio	Amount of loans written off at the expense of the provision / Total amount of loans	Characterizes the quality of the bank's loan portfolio and potential losses per unit of loans issued	The indicator can also serve as a measure of a bank's credit risk
	Profitability of credit operations	Interest income from credit operations / average value credit debt	Characterizes the effectiveness of investments in credit operations	It is used to determine the actually received income from credit operations and compare it with the potential (accrued) income
	Profitability of operations with securities	Income from operations with securities / Average value of investments in securities	Characterizes the effectiveness of investments in securities	Allows you to evaluate the return on investment in different kinds securities in comparison with other banks
	The rate of turnover of credit investments	Average balances of debt on loans / Turnover on repaid loans x number of days in the period	Characterizes the quality of the bank's loan portfolio in terms of its urgency	Used to compare the planned and actual turnover rate of loans, which allows you to identify a slowdown in turnover caused by the formation of overdue debts
Analysis and evaluation of the quality of funds raised
	Commitment Structure Ratio	Demand deposits / Term deposits	Characterizes stability financial resources jar	The lower the value of the indicator, the lower the relative need of the bank for liquid assets, determined by the structure of obligations
	Deposit Stability Ratio	Stable or core deposits / Total deposits	The indicator characterizes the degree of constancy, stability of the resource base	Normative value - not less than 75%
	Term structure ratio of deposits	Term deposits 1 Total deposits	The indicator characterizes the degree of constancy, stability of the resource base	The optimal value of the indicator is 0.1-0.3. With a value equal to 0.1, the bank's costs for servicing term deposits are minimal and, therefore, the ability to achieve maximum value spread. The higher the value of the indicator, the lower the required liquidity of the bank
	Utilization ratio of interbank borrowings	Interbank loans, including loans from the National Bank of the Republic of Belarus / Amount of attracted funds in total	It characterizes the degree of dependence of the bank's resource base on interbank loans (IBK), on the one hand, and the availability of such borrowings, on the other.	The optimal value of the indicator is 0.25-0.40. The assessment of the indicator is ambiguous. The ability to quickly attract resources on the interbank market at a moderate cost is a sign of the bank's high liquidity. A large share of interbank loans in the resource base indicates the weakness and low liquidity of the bank.
	Efficiency ratio for the use of attracted funds by income	Total Bank Income /Total Funds Raised	It characterizes the number of monetary units of income per one monetary unit raised funds	The jumps in the indicator indicate the potential exposure of the bank high risk liquidity and interest rate risk
	Efficiency ratio for the use of attracted funds for investments	Average balance of attracted funds in total / Average amount of credit debt	Characterizes the relative orientation of the bank to conduct lending operations	The optimal value of the indicator is 65-75%. If the value exceeds 75%, the bank pursues a risky credit policy, respectively, if the value is less than 65% - a passive credit policy. If the value of the coefficient is more than 100%, the rate of formation of the resource base significantly exceeds the rate of expansion of credit operations, which indicates the bank's orientation towards the predominance of non-credit operations or the need to cover losses
	Resource base stability coefficient	Average balance of customer funds /Credit turnover on customer accounts for the period	Characterizes the level of ʼʼdepletionʼʼ of funds of bank customers	Allows you to assess which part of the bank's resource base can be considered relatively stable
	Coefficient of ʼʼsettlementʼʼ of deposits	Balance of deposits at the end of the period - Balance of deposits at the beginning of the period / Receipt in deposits	Characterizes the level of ʼʼsettlementʼʼ of funds of bank customers (deposits)	Allows you to assess which part of the bank's resource base - household deposits - can be considered relatively stable

Non-current assets refer to the least liquid property of the enterprise used in its economic activity a long time during which it transfers its value to the finished product, service. Intangible assets are long-term investments means that do not have any natural material form. Intangible assets include the value property rights for inventions and other objects of intellectual property (copyrights, patents, licenses, know-how).

Usage analysis outside current assets is active agent impact on production efficiency. In the analysis, the dependence of the results on the amount of costs and the degree of use of resources is established, and patterns of changes in the efficiency of the use of non-current assets are revealed.

The main activity of the enterprise is to achieve the best results at the lowest cost. The successful implementation of this task is largely facilitated by the effective use of non-current assets.

In the process of analyzing non-current assets, the change in the coefficient of participation of operational non-current assets in the total amount of the enterprise's operating assets is studied. The calculation of this coefficient is carried out according to the formula (1.1).

where is kuova? the coefficient of participation of operating non-current assets in the total amount of operating assets of the enterprise;

OVA? average cost operating non-current assets of the enterprise in the period under review;

OA? the average amount of current assets of the enterprise in the period under review.

Depreciation factor intangible assets. Its calculation is made according to the following formula (1.2).

Kana= , (1.2)

where is cana? depreciation rate of intangible assets;

Ana? the amount of depreciation of intangible assets of the enterprise on a certain date;

PSna? the initial cost of the intangible assets of the enterprise on a certain date.

The shelf life of intangible assets. It is determined by the following formula (1.3).

Kgn= , (1.3)

Consolidated shelf life of operating non-current assets used by the enterprise. It is calculated by the following formula (1.4).

KGova= , (1.4)

where is kgov? summary coefficient of validity of operating non-current assets used by the enterprise;

EVA? the sum of all operating non-current assets used by the enterprise at a residual value on a certain date;

OVAps? the sum of all operating non-current assets used by the enterprise for original cost on a specific date.

In the process of studying non-current assets, the intensity of updating operating non-current assets in the previous period is also considered.

The coefficient of disposal of operating non-current assets. It characterizes the share of retired operating non-current assets in the total amount and is calculated using the formula (1.5).

KVova= , (1.5)

where is kvova? retirement rate of operating non-current assets;

OVAv? the value of retired operating non-current assets in the reporting period;

OVAN? the cost of operating non-current assets at the beginning of the reporting period.

Coefficient of commissioning of new operating non-current assets. It characterizes the share of newly introduced operating non-current assets in the total amount and is calculated using the formula (1.6).

KVDova= , (1.6)

where is KVDova? coefficient of commissioning of new operating non-current assets;

OVAVD? the cost of newly introduced operating non-current assets in the reporting period;

HOVAC? the cost of operating non-current assets at the end of the reporting period.

Thus, all of the above indicators help to assess the use of non-current assets: the state of operating non-current assets used by the enterprise, the composition and dynamics of their structure, the intensity of renewal of non-current assets. Are these indicators calculated in the process of analysis not only for operating non-current assets in general, but also in terms of their types? fixed assets and intangible assets.

An increase in the efficiency of using operating non-current assets makes it possible to reduce the need for them (due to the mechanism for increasing the coefficients of their use in time and in terms of capacity), since there is an inverse relationship between these indicators.

Consequently, measures to improve the efficiency of the use of operating non-current assets can be considered as measures to reduce the need for the volume of their financing and increase the pace economic development enterprises through more rational use of their own financial resources.

Key performance indicators for the use of fixed assets can be grouped into four groups:

• - indicators of extensive use of fixed assets, reflecting the level of their use over time;
• - indicators of intensive use of fixed assets, reflecting the level of their use in terms of capacity (productivity);
• - indicators of the integral use of fixed assets, taking into account the combined influence of all factors, both extensive and intensive;
• - generalizing indicators of the use of fixed assets, characterizing various aspects of the use (state) of fixed assets in general for the enterprise.

The first group of indicators includes the coefficients of extensive use of equipment, shift work of equipment and equipment load.

The coefficient of extensive use of equipment (Kext) is defined as the ratio of the actual number of hours of operation of the equipment (tf) to the number of hours of operation at the rate (tn). It is calculated by the following formula (1.7).

Kext \u003d tf / tn (1.7)

The equipment shift coefficient (Ksm) is calculated as the ratio of the total number of machine-shifts worked by the equipment (Dst.sm) to the number of machines that worked in the longest (usually the first) shift (n). It is determined by the following formula (1.8) .

Kcm \u003d Dst.cm / n (1.8)

The equipment load factor (Кzagr), which is defined (simplified) as the ratio of the shift work coefficient (Ksm) to the planned equipment shift (Kpl). It is calculated by the following formula (1.9).

Kzagr \u003d Kcm / Kpl (1.9)

The second group of indicators includes the coefficient of intensive use of equipment (Kint), which is defined as the ratio of the actual performance of the equipment (Pf) to the standard (Pn). It is calculated by the following formula (1.10).

Kint \u003d Pf / Mon (1.10)

The third group of indicators includes the coefficient of integral use of equipment (Kintegrr). It is defined as the product of the coefficients of extensive and intensive use of equipment and comprehensively characterizes its operation in terms of time and productivity (power). It is calculated by the following formula (1.11).

Kintegrr \u003d Kext * Kint (1.11)

The fourth group consists of indicators of capital productivity, capital intensity and capital-labor ratio.

Return on assets (Fotd) -- an indicator of output per 1 rub. cost of fixed assets; is defined as the ratio of output (V) to the cost of fixed assets (F) for a comparable period of time (month, year). It is calculated by the following formula (1.12).

Photd = V/F (1.12)

Capital intensity (Fe) -- the reciprocal of capital productivity; shows the share of the value of fixed assets attributable to 1 rub. manufactured products. It is calculated by the following formula (1.13).

Fe \u003d F / V (1.13)

The capital-labor ratio (Fv) is calculated as the ratio of the value of fixed assets (F) to the number of workers at the enterprise who worked the longest shift (H). It is determined by the following formula (1.14).

Fw=ph/h (1.14)

The relationship between the indicators of capital productivity and the capital-labor ratio is determined, in turn, by the relationship between the growth in production volume and the growth in the cost of fixed assets. If the volume of production outstrips the growth in the value of fixed assets, then the return on assets grows, and the capital-labor ratio either does not grow, or grows to a lesser extent. And as a consequence of this, the growth of labor productivity outstrips the growth of capital-labor ratio, and vice versa.

Improved utilization of fixed assets is reflected in financial results work of the enterprise due to: increase in output; cost reduction; improving product quality; lower property tax and increase net profit.

Improving the use of fixed assets in the enterprise can be achieved by:

• - release of the enterprise from surplus equipment, machinery and other fixed assets or renting them out;
• - timely and high-quality carrying out of scheduled preventive and capital repairs;
• - acquisition of high-quality fixed assets;
• - increasing the level of qualification of service personnel;
• - timely renewal, especially the active part, of fixed assets in order to prevent excessive moral and physical deterioration;
• - increasing the shift ratio of the enterprise, if there is economic feasibility in this;
• - improving the quality of preparation of raw materials and materials for the production process;
• - increasing the level of mechanization and automation of production;
• - ensuring, where it is economically feasible, the centralization of repair services;
• - increasing the level of concentration, specialization and combination of production;
• - implementations new technology and progressive technology - low-waste, waste-free, energy- and fuel-saving;
• - improvement of the organization of production and labor in order to reduce the loss of working time and downtime in the operation of machinery and equipment.

Ways to improve the use of fixed assets depend on the specific conditions prevailing at the enterprise for a given period of time. non-current assets mechanical engineering