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Analysis of the financial condition of PJSC Rosbank. Analysis of the asset structure of Rosbank PJSC Rosbank structure of assets and liabilities

Analysis of the dynamics of the composition and structure of balance sheet assets makes it possible to determine the size of the absolute and relative increase or decrease, both in general and its individual types. An increase or decrease in an asset indicates an expansion or contraction of the enterprise’s activities.

To evaluate the structure banking assets let's create table 2.1 based on balance sheet given in Appendix 1.

Table 2.1. Analysis of the dynamics and structure of assets of PJSC AKB Rosbank for 2012-2014. thousand roubles.

Article title

Change

1. Cash

2. Funds of credit institutions in the Central Bank

2.1. Required reserves

3. Funds in credit institutions

5. Net loans outstanding

6. Net investments in investment securities held to maturity

7. Net investments in available-for-sale securities

8. Fixed assets, intangible assets And inventories

10. Other assets

Total assets

Based on the data in Table 2.1, there is an increase in the total value of assets by 2014. for 291051612 thousand rubles. in comparison with the beginning of the analyzed period (2012) or an increase was noted, thus the growth rate was 144.75%.

The increase in the Bank's assets occurred due to growth in the following analyzed indicators, namely:

  • - under the item “Cash” there was an increase of 7,271,162 thousand rubles. (from 26,410,824 thousand rubles to 33,681,986 thousand rubles) for the analyzed period, that is, the growth rate was 127.53%. Share this indicator in the total value of the asset was marked by a decrease from 3.40% to 2.06% or by 0.49% for the analyzed period;
  • - “Funds from credit institutions” from 3,484,701 rubles at the beginning of the analyzed period to 7,612,495 rubles by the end of the reporting date or 4,1277,947 rubles, thus, the growth rate was 218.5%. There is also an increase in its share in the total assets of the bank from 7.89% to 9.58% or by 1.69% for the analyzed period;
  • - under the item “Funds in credit institutions” an increase of 1844 69 thousand rubles was noted. for the analyzed period, that is, the growth rate was 179.2%. The share of this indicator in the total asset value was marked by a decrease from 5.27% to 5.25%, or by 0.02%;
  • - under the item “Net investments in investment securities held to maturity” by 2,675,043 thousand rubles, the same trend was noted with the share of this indicator, which was marked by an increase from 0.00% to 3.37% or by 3.37 % for the analyzed period;
  • - under the item “Net loan debt” there was an increase of 25,584,615 thousand rubles. for the analyzed period, that is, the growth rate was 192.1%. The share of this indicator in the total asset value was marked by an increase from 62.89% to 67.13%, or by 4.24%;
  • - under the item “Net investments in securities available for sale,” an increase was noted from 1,128,919 thousand rubles. at the beginning of 2011 up to 2012976 thousand rubles. by the end of 2013 or by 883,057 thousand rubles. Thus, the growth rate was 178.2% for the analyzed period. The share of this indicator in the bank’s total assets was marked by a decrease of 0.03%;
  • - under the article “Fixed assets, intangible assets and inventories” an increase of 1,102,952 thousand rubles was noted. for the analyzed period (from 1,077,437 thousand rubles at the beginning of the analyzed period to 2,180,389 thousand rubles by the end of the reporting date), that is, the growth rate was 202.3%. The share of this indicator in the total asset value was marked by a similar increase from 2.44% to 2.74% or by 0.30%;
  • - under the item “Other assets” - by 3,648,043 thousand rubles. for the analyzed period (from 433,744 thousand rubles to 4,081,787 thousand rubles), that is, the growth rate was 941.1%. The share of this indicator in the total value of the asset was marked by an increase from 0.98% to 5.14%, or by 4.16% over the analyzed period.

The exceptions are indicators for which a decrease was noted during the analyzed period:

  • - under the item “Required reserves” for 649,270 thousand rubles. During the analyzed period, therefore, the growth rate was 7.15%, the share of this indicator in the total assets was marked by a decrease of 1.52%;
  • - under the item “Net investments in trading securities” for 5,539,302 thousand rubles. During the analyzed period, the growth rate was 5.46%. The share of this indicator in total assets decreased by 12.87%;
  • - under the article “Requirements for receiving interest” - by 56,099 thousand rubles. for the analyzed period (from 56,099 thousand rubles to 0 thousand rubles), that is, the growth rate was 100.0%. The share of this indicator in the total asset value was marked by a decrease from 0.13% to 0.00%, or by 0.13% for the analyzed period.

Thus, the largest share in the Bank’s assets is occupied by the item “Net loan debt” with the following numerical value: as of 01/01/2012. - 62.89%, as of 01/01/2013 - 67.88%, as of 01/01/2014. - 67.13%.

In general, there is a positive trend for the analyzed asset items, which can be regarded as a favorable fact in the bank’s activities. Ultimately, the growth trend of the analyzed indicators will have a positive impact on the final financial result of the analyzed credit institution.

The lending business is one of the main activities of PJSC JSCB ROSBANK. Among the main directions in the lending operations of PJSC JSCB "ROSBANK" in accordance with the bank's strategy are lending to small and medium-sized businesses, car loans, mortgage credit lending, and customer credit.

Small business lending provides hedging credit risks and diversification of the bank's investments. Lending to small businesses is carried out using technology European Bank reconstruction and development, which takes into account the needs of different categories of small businesses.

By providing financial support to the developing small business sector, PJSC JSCB ROSBANK stimulates the growth of viable enterprises, preserving and creating new jobs.

The largest percentage of growth occurred in two products: urgent needs and an auto program, which have a proven lending scheme and are in demand among the population. During the analyzed period, lending conditions changed in accordance with market requirements: clients’ opportunities for purchasing vehicles were expanded, packages of documents provided to the bank by the borrower were revised, simplifying the procedure for collecting documents, and a loan for the purchase of primary housing appeared.

The Bank traditionally continued to develop relations with large enterprise clients of PJSC JSCB ROSBANK, which have a long positive credit history, offering its reliable partners the full range of banking services.

The level of professionalism of specialists and the capabilities of the bank allow us to offer clients not only standard, but also exclusive loan products to solve the financial and production problems of the enterprise.

Let's look at the structure of loans by industry for 2011-2013 using Table 2.2.

Table 2.2. Structure of loans by industry of PJSC JSCB ROSBANK for 2011-2013,%

Index

2013 by 2012

2014 by 2013

Growth rate, %

1. Industrial enterprises

2. Trade and catering

3. Agro-industrial complex

4. Transport and communications

5. Construction

6. Other industries

7. Individuals

Thus, from the data in table 2.2. We observe the following changes:

  • - the share of industrial enterprises is marked by an increase, which by 2013 amounted to 118.2%, by 2014. no changes were observed, the indicator remained at the 2013 level - 13%. The growth rate for the analyzed period was 118.2%;
  • - share trading enterprises and catering establishments in the total number of clients legal entities marked by an increase by 2013 compared to the previous reporting period, thus the growth rate was 106.9%. By 2014, there was a decrease in the indicator compared to the previous period; the growth rate was 96.8%. During the analyzed period, there was an increase in the indicator, the growth rate was 103.4%;
  • - the share of loans from the agro-industrial complex in the total amount of bank loans was marked by an increase by 2013 compared to same period last period, thus, the growth rate was 150.0%; by 2014, no changes were noted, the indicator remained at the level of the previous reporting period - 3.0%. During the analyzed period, the share of the indicator in the total amount of bank loans increased from 2.0% to 3.0%, thus the growth rate was 150.0%;
  • - the share of transport enterprises and communication enterprises in the total number of clients of legal entities was marked by an increase by 2013 in comparison with the same indicator of the previous period from 2.0% to 3.0%, thus the growth rate was 150.0%; by 2013, no changes were noted in comparison with the previous period, the indicator remained at 3.0%. During the analyzed period, an increase in the indicator was noted, thus the growth rate was 150.0%;
  • - the share of construction enterprises in the total number of clients of legal entities was marked by changes only by 2014, thus, the growth rate for the analyzed period was 133.3%, which is due to the increase in construction organizations in the city and an increase in demand for mortgage lending;
  • - the share of other industries in the total number of clients of legal entities during the entire analyzed period is marked by the following dynamics: by 2013. compared to previous period there was a decrease of 10.0%; by 2014 compared to the same period last year, there was an increase from 9.0% to 11.0%, or 2.0%, thus the growth rate was 122.2%. During the analyzed period, positive dynamics were also noted, the growth rate was 110.0%, which was due to the growth of medium-sized enterprises;
  • - the share of loans issued to individuals is marked by a decreasing trend: by 2013, compared to the previous period, by 11.6%; by 2014 - by 5.3%; for the analyzed period - by 16.3%, which is due to an increase in the share of loans issued by the bank to legal entities.

Thus, the largest share in the total amount of loans issued by the bank is occupied by loans to legal entities: 2012 - 57.0%, 2013 - 62.0%, 2014 - 64.0%.

The bank has introduced a Borrower Protection Program. The purpose of borrower protection programs is to create conditions for borrowers whose financial situation has deteriorated over a certain period of time, allowing borrowers to continue to properly fulfill their obligations to PJSC JSCB ROSBANK.

To borrowers based on assessment results financial situation The bank can offer the following programs:

  • 1. Extension - the program applies to all specified credit products. This program provides for an increase in the final loan repayment period established loan agreement, and reducing the monthly loan payment.
  • 2. Moratorium - the program applies to non-targeted loans (cash loans) and car loans. This program provides for the suspension of loan repayment for a certain period (moratorium) with an increase in the final loan repayment period by the corresponding number of months (days) of the moratorium, with the possibility of maintaining, at the end of the moratorium, the amount of the monthly loan payment available at the time the moratorium was introduced.
  • 3. Credit line- the program applies to mortgage loans and car loans. This program provides for the provision of a new loan in the form of tranches (within a limit) for partial payment monthly payments on a previously issued loan.
  • 4. Refinancing - the program applies to all specified loan products. This program provides for the provision of a new loan to repay (one-time) debt on a previously issued loan.

Table 2.3 - Dynamics of credit investments by currency of PJSC JSCB "ROSBANK" for 2011-2013

According to Table 2.3, the following changes are observed during the analyzed period:

Loans in foreign currency Russian Federation marked by positive dynamics throughout the analyzed period, thus an increase by 2012 in comparison with the previous period by 900 million rubles. (growth rate - 135.4%), by 2013 - by 1960 million rubles. (growth rate - 157.0%). For the analyzed period - by 2860 million rubles. (growth rate - 212.6%). Loans in foreign currency in 2012, in comparison with the previous period, there were positive dynamics of 103 million rubles. (growth rate - 110.6%), by 2013 in comparison with 2012 there was a decrease in the indicator by 435 million rubles. (growth rate - 59.6%). During the analyzed period, there was a decrease in the indicator from 973 million rubles. up to 641 million rubles or by 332 million rubles. (growth rate - 65.9%). This happened due to an increase in the amount of loans issued in the currency of the Russian Federation. In addition, the share of ruble loans in the total amount of bank loans was marked by a gradual increase from 72.3% at the beginning of the analyzed period to 89.0% at the end of the analyzed period, or by 16.7%. By 2012, in comparison with the previous period, the share of this indicator increased by 3.7%; by 2013 compared to the same period last year - by 13.0%. This was due to a decrease in the share of loans in foreign currency in the total amount of loans issued by the bank.

The Bank carries out the following types of settlement and cash transactions:

  • - opening and maintaining bank accounts for legal entities, individual entrepreneurs in rubles and foreign currency (opening the first account is free);
  • - making payments on behalf of legal entities and individual entrepreneurs on their bank accounts using the following payment documents - payment orders, letters of credit, checks during extended business hours;
  • - making non-cash payments to legal entities and individual entrepreneurs using the following payment documents - payment requests, collection orders;
  • - carrying out cash transactions (accepting and issuing cash Money; acceptance of collected proceeds);
  • - attraction free funds client in deposits, in bank bills.

Transfer of funds is carried out according to clients' settlement documents on paper and prepared using the Client-Bank, Internet-Client systems, and the Bi Print complex.

Let's analyze the dynamics of cash assets for 2011-2013. according to table 2.4.

Table 2.4. Analysis of the dynamics of cash assets in PJSC JSCB "ROSBANK" for 2011-2013.

Index

Growth rate, %

Change

2012 by 2011

2013 to 2012

absolute

1. Number of legal clients. persons who undertake units

2. Number of legal accounts. persons and businesses, total:

including: - rubles, units.

Foreign exchange, units

3. Turnovers on legal accounts. persons and undertake. Total:

including: - rubles

Foreign exchange

4. Average chronological cash balances on legal accounts. individuals and businesses, thousand rubles

Thus, from the data in table 2.4. We observe the following changes: an increase in the number of clients of legal entities and entrepreneurs by 2012. compared to 2011 from 2209 units to 2966 units (increase - 34.7%), by 2013 in comparison with the previous period, there was a decrease to 1710 units (or 42.3%).

During the analyzed period, the number of clients decreased by 499 units (or by 22.6%); quantity current accounts marked by an increase: by 2012. in comparison with the previous period, the increase is 33.4%, by 2013. compared to the previous period, the increase is 16.8%. Including: for ruble accounts, an increase of 32.9% was revealed by 2012, by 2013. - increase 17.1%; By foreign currency accounts- 38.8% and 13.9%, respectively, when comparing similar periods.

During the analyzed period, there was an increase of 696 accounts (an increase of 55.8%), of which: for ruble accounts by 636 units (an increase of 55.6%), for foreign currency accounts - by 60 units (an increase of 58.3%) ; turnover on current accounts is marked by an increasing trend: by 2012. the growth rate was 201.7%, by 2013. - 204.8%.

Including ruble accounts, the growth rate was: by 2012. - 199.2%, by 2013 - 206.2%; For foreign currency accounts, the growth rate was recorded compared to 2012. - 3104.0%, by 2013 there was a decrease of 44.0% compared to the previous period. During the analyzed period, there was an increase in turnover on current accounts by a total of 1010344540 thousand rubles. (increase - 313.1%), including: for ruble accounts - by 100,702,2097 thousand rubles. (growth - 312.3%), for foreign currency accounts - by 3,322,443 thousand rubles. (growth - 1638.6%); The average chronological balances of funds on the accounts of legal entities and entrepreneurs are marked by an increase, so by 2012. in comparison with the previous period, the growth was 200.3%, by 2013. compared to 2012 - growth amounted to 153.1%. During the analyzed period, an increase of 428,741,590 thousand rubles was noted. (growth rate - 306.7%).

Thus, there was an increase in all indicators for the analyzed period, which indicates a thoughtful financial strategy Jar. This is due to an increase in current accounts of legal entities and acceptable bank tariffs for settlement and cash services clients

Table 2.5 Dynamics of payment orders of PJSC JSCB ROSBANK for 2011-2013

Index

Change

Total, including:

Passing inside the bank

Passing through Internet banking

On on paper

Thus, from the data in table 2.5. We observe the following changes: payment orders passing through the correspondent account were marked by an increase of 98,530 units over the analyzed period (an increase of 45.6%). The share of this indicator in the total value of payment orders of the Bank was also marked by an increase from 25.2% to 28.5%, or by 3.3% for the analyzed period.

Payment orders passing within the bank are marked by a growth trend, so during the analyzed period there was an increase of 162,224 units (an increase of 30.1%). The share of this indicator was marked by an increase from 62.9% to 63.4%, or by 2.8% during the analyzed period; payment orders passing through the Internet bank were also marked by an increase of 68,057 units (an increase of 32.6%) during the analyzed period. The share of the payment orders under consideration increased from 24.4% to 25.1%, or by 0.6% over the analyzed period.

Payment orders on paper by 2013 in comparison with the beginning of the analyzed period, they were marked by an increase of 17,757 units (an increase of 16.3%). The share of this indicator in the total value of payment orders decreased from 12.7% to 11.5%, or by 1.2% during the analyzed period.

Thus, the total value of payment orders in the Bank’s turnover is marked by a growth trend (which in absolute terms amounted to 248,038 units, the growth rate was 128.9% for the period under review). The largest share in the total value of payment orders is made up of payment orders passing within the bank: 2011. - 37.7%, 2012 - 36.2%, 2013 - 34.9%.

Moreover, the share of payment orders passing within the bank decreased due to an increase in the number of payment orders passing through the correspondent account and the number of payment orders passing through the Internet bank.

Table 2.6 Dynamics of the volume of document flow of cash assets of PJSC JSCB ROSBANK for 2011-2013

From the data in the table, the following changes are observed: in the total volume of document flow of cash assets of OJSC AKB Rosbank for 2011-2013. there is a growth trend of 17,757 units of documents (the growth rate was 116.3%); the share of payment requests in the total volume of document flow decreased from 43.6% to 40.4%, or by 3.2% during the analyzed period.

In absolute terms, there is an increase in this indicator by 3,729 units of documents (the growth rate was 107.8%); the share of payment orders in the total document flow increased from 55.4% to 58.4%, or by 3.0% during the analyzed period. In absolute terms, there is an increase in this indicator by 13,717 units of documents (the growth rate was 122.7%); the share of collection orders and claims in the total volume of document circulation increased from 1.0% to 1.2%, or by 0.2% during the analyzed period. In absolute terms, there is an increase in this indicator by 311 units of documents (the growth rate was 128.1%).

Thus, there is an increase in the volume of document circulation (an increase of 16.3%). According to Figure 1, it can be seen that the largest share in the document flow of cash assets in OJSC AKB Rosbank is occupied by payment orders, which were noted in 2011 - with a value of 55.4%, in 2012 - with a value of 56.4%, in 2013 - with a value of 58, 40%.

In addition, having studied the dynamics of this indicator, it is clear that the value of payment orders increased during the analyzed period by 3.0%. Payment requirements showed a negative trend from 43.6% to 40.4%, or by 3.2% for the analyzed period.

Collection orders and demands were marked by a slight increase, which amounted to 0.2% during the analyzed period. However, the largest share during the analyzed period remains with payment orders.

Table 2.7 Dynamics of the volume of unprocessed documents due to the lack of funds in the client’s account at PJSC JSCB ROSBANK for 2011-2013.

Thus, an analysis of the dynamics of the volume of unprocessed documents due to the lack of funds in the client’s account at OJSC AKB Rosbank for 2011-2013 showed: the number of documents unprocessed due to the lack of funds in the client’s account for the analyzed period was marked by a decrease of 982 units, that is, the decrease was 12.8%. In addition, when comparing the 2012 indicator. with the same figure for 2011. There was a decrease in unprocessed documents by 1609 units (from 7679 units to 6070 units) or by 21.0%.

When comparing the 2013 indicator. with the same figure for 2012. there is an increase in unprocessed documents by 627 units (from 6070 units to 6697 units), that is, the growth rate was 110.3%; Analyzing the amounts for unprocessed documents, we observe the following dynamics: decrease by 2012. by 42612789.3 thousand rubles. (that is, by 15.4% for the period under review), by 2013. compared to the previous period, an increase of 92,499,571.8 thousand rubles. (growth rate - 139.5%). During the analyzed period, the amount of unprocessed documents increased by 49,886,782.5 thousand rubles, the growth rate was 118.0%.

Thus, there is a decrease in the volume of unprocessed documents due to the lack of sufficient funds in the client’s account.

Table 2.8 Dynamics of profitability according to settlement cash transactions in PJSC JSCB "ROSBANK" for 2011-2013.

Index

Change

absolute

growth rate, %

including:

  • - for cash transactions
  • - for settlement transactions
  • - other operations
  • 13042
  • 100,0
  • 10814
  • 100,0
  • 14033
  • 100,0
  • 107,6
  • 137,3

According to the table, the following changes are observed: profitability on cash transactions for the analyzed period was marked by an increase of 1935 thousand rubles. (growth rate - 137.3%). In addition, analyzing the 2012 indicator. in comparison with the same indicator in 2011, there is a decrease of 64 thousand rubles. (or by 1.2% for the period under review); comparison of the profitability indicator of 2013 with the same figure for 2012. revealed an increase of 1999 thousand rubles, that is, the growth rate was 139.0%.

The share of the profitability indicator on cash transactions in the total profitability on settlement and cash transactions marked by the following trend: by 2012. - increase by 7.6% (from 39.8% to 47.4%), by 2013. - an increase of 3.3% (from 47.4% to 50.7%), for the analyzed period - an increase of 10.9%; profitability on settlement transactions for the analyzed period was marked by a decrease of 842 thousand rubles. (decrease by 15.2%). In addition, analyzing the 2012 indicator. in comparison with the same indicator in 2011, there is a decrease of 668 thousand rubles. (or by 12.1% for the period under review); comparison of the profitability indicator of 2013 with the same figure for 2012. revealed a decrease of 174 thousand rubles, that is, by 3.6%.

The share of profitability on cash transactions in the total profitability indicator on settlement and cash services is marked by the following trend: by 2012. - increase by 2.6% (from 42.4% to 45.0%), by 2013. - decrease by 11.6% (from 45.0% to 33.4%), for the analyzed period - decrease by 9.0%; profitability on other operations for the analyzed period was marked by a decrease of 102 thousand rubles. (decrease by 4.4%). In addition, analyzing the 2012 indicator. in comparison with the same indicator in 2011, there is a decrease of 1,496 thousand rubles. (or by 64.4% for the period under review); comparison of profitability in 2013 with the same figure for 2012. revealed an increase of 1,394 thousand rubles, that is, by 268.6%.

The share of profitability on cash transactions in the total profitability on settlement and cash transactions is marked by the following trend: by 2012. - decrease by 10.2% (from 17.8% to 7.6%), by 2013. - an increase of 8.3% (from 7.6% to 15.9%), for the analyzed period - a decrease of 1.9%. In general, the profitability of cash settlement operations was marked by positive dynamics, as there was an increase during the analyzed period by 991 thousand rubles. (growth - 7.6%). This was due to an increase in profitability on cash transactions (an increase of 37.3%). This is justified by the increase in current accounts of legal entities and cash turnover on them.

Table 2.9. Dynamics investment assets PJSC JSCB "ROSBANK" for 2011-2013, thousand rubles.

Index

Growth rate, %

Change

2012 by 2011

absolute

1. Income received from transactions with securities, total, including:

Interest income on bills

Income from resale (redemption) of securities

Dividends received from stock investments

Other income received from transactions with securities

Having studied the dynamics of investment operations, the following can be revealed: the total amount of income received from operations with securities is marked by: growth by 2012. compared to 2011 by 318,695.0 thousand rubles. (growth rate - 174.4%); decline by 2013 in comparison with the previous period by 478442.0 thousand rubles. (growth rate - 87.1%). During the analyzed period, positive dynamics were observed, so the increase amounted to 159,747.0 thousand rubles. (growth rate - 141.4%). This was due to an increase in income from the resale (redemption) of securities (the growth rate for the analyzed period was 187.2%) and the amount of other income received from transactions with securities by 342.0 thousand rubles. for the analyzed period (growth rate - 413.8%).

The following changes occurred in the structure of income received from transactions with securities: the amount of interest income on bills showed negative dynamics by 2012. in comparison with the previous period by 27785.0 thousand rubles. (growth rate - 79.2%). A comparison of 2013 with the same period last year revealed negative dynamics: a decrease of 27,947.0 thousand rubles. (growth rate - 73.6%). During the analyzed period there was a decrease of 55,732.0 thousand rubles. (growth rate - 58.3%); the amount of income from the resale (redemption) of securities is noted: by 2012, in comparison with the same period last year, an increase of 315,753.0 thousand rubles. (growth rate - 227.2%); by 2013 in comparison with the previous period - a decrease of 99316.0 thousand rubles. (growth rate - 82.4%).

During the analyzed period there was an increase of 216,437.0 thousand rubles. (growth rate - 187.2%); The amount of dividends received from investments in shares showed negative dynamics by 2012. in comparison with the previous period by 800.0 thousand rubles. (growth rate - 80.0%). By 2013 compared to the same period last year by 500.0 thousand rubles. (growth rate - 84.4%). During the analyzed period there was a decrease of 1300.0 thousand rubles. (growth rate - 67.5%); the amount of other income received from transactions with securities showed positive dynamics throughout the entire analyzed period, thus, by 2012. - increase by 134.0 thousand rubles. (growth rate - 222.9%); by 2013 - increase by 208.0 thousand rubles. (growth rate - 413.8%). During the analyzed period there was an increase of 342.0 thousand rubles. (growth rate - 413.8%).

In addition, it is worth noting that the largest share in the total income received from transactions with securities was occupied by income from the resale (redemption) of securities: in 2011 - 64.3%, in 2012 - 83.8%, in 2013 - 85.1%.

Table 2.10 Dynamics of other active operations of PJSC JSCB ROSBANK for 2011-2013, thousand rubles.

Index

Growth rate, %

Change

2012 by 2011

absolute, thousand rubles

1. Income received from transactions with foreign currency

2. Income from revaluation of accounts in foreign currency

3. Fines, penalties, penalties received

4. Dividends received for participation in economic activity

5. Other income received

Total for the section

An analysis of the dynamics of other active operations revealed the following changes: the total amount of income received from other active operations was noted: a decrease compared to 2012. compared to 2011 by 475,990 thousand rubles. (growth rate - 51.1%); increase by 2013 in comparison with the previous period by 72,741 thousand rubles. (growth rate - 114.6%). During the analyzed period, negative dynamics were observed, so the decrease amounted to 403,249 thousand rubles. (growth rate - 58.6%). This was due to an increase in income from the revaluation of accounts in foreign currency (the growth rate for the analyzed period was 100.0%.

The following changes occurred in the structure of income received from the implementation of active operations: the amount of income received from operations with foreign currency was marked by positive dynamics by 2012. compared to the previous period by 304,179 thousand rubles. (growth rate - 353.2%). A comparison of 2013 with the same period last year revealed positive dynamics: an increase in the indicator by 876,767 thousand rubles. (growth rate - 306.6%).

During the analyzed period there was an increase of 1,180,946 thousand rubles. (growth rate - 1083.1%); the amount of income from the revaluation of accounts in foreign currency was marked by negative dynamics in 2012 compared to the same period last year, a decrease of 127,293 thousand rubles; by 2013 in comparison with the previous period - a decrease of 873,029 thousand rubles; the amount of fines, penalties, and penalties received was marked by positive dynamics throughout the entire analyzed period, thus, by 2012. in comparison with the previous period - an increase of 2844.7 thousand rubles. (growth rate - 193.8%). By 2013 compared to the same period last year by 4322 thousand rubles. (growth rate - 173.5%).

During the analyzed period, the indicator increased by 7166.7 thousand rubles. (growth rate - 336.3%); the amount of other income received from active operations was marked by positive dynamics by 2012. - increase by 15,015 thousand rubles. (growth rate - 100.0%). The largest share in the total value of other active operations was occupied by the amount of other income received: in 2011 - 12.3%; in 2012 - 61.0%; in 2013 - 53.5%.

In activity commercial bank positive aspects identified:

  • - normal level of financial stability;
  • - the bank’s desire to maintain its financial position;
  • - increasing financial stability by the end of the analyzed period, and the absence of problems with the Bank’s current liquidity;
  • - high level security and safety of banking operations in the event of unfavorable changes in market conditions and accumulation of banking risks;
  • - increasing the level of bank stability due to the provision of core (fixed) capital own funds gross, used as part of productive and immobilized assets, in addition, this indicates an increase in the solvency of the Bank;
  • - increasing the degree of coverage of client funds by own capital;
  • - increasing the level of provision of the bank’s activities with its own capital to cover possible losses;
  • - increasing the protection of the bank’s capital from risk and inflation by investing in real estate and valuables;
  • - increasing the bank’s ability to provide a sufficient amount of profit in relation to the bank’s assets;
  • - balance of the Bank's assets and liabilities for a period of more than one year;
  • - the bank increases its total provision of liquid funds per unit attracted;
  • - positive dynamics are observed for the analyzed asset items;
  • - increase in current accounts of legal entities;
  • - increase in profitability on cash transactions;
  • - increase in the profitability of cash settlement operations;
  • - increase in the amount of income received from transactions with foreign currency;
  • - increase in the size of payment orders;

The analysis also made it possible to identify the following shortcomings in the financial and economic activities of a commercial bank:

  • - in the management of active and passive operations on timing, volumes of attraction and placement of resources;
  • - reducing the level of protection of depositors with bank capital;
  • - the bank is unable to fulfill obligations on demand;
  • - reducing the level of immobilization of bank capital in investments in other legal entities;
  • - insufficient level of fixed capital;
  • - reducing the bank’s ability to return borrowed funds in case of non-repayment of loans;
  • - insufficient provision of the bank's main income-generating assets with large liabilities;
  • - reducing the degree of dependence on borrowed money, that is, the bank uses the growth potential in the balance sheet currency;
  • - the Bank’s inability to fulfill obligations on demand and for a period of up to 30 days within 30 days from the analyzed date;
  • - low share of free (non-immobilized) own funds placed in active operations, which can cover the funds raised;
  • - reduction in the share of loans in foreign currency in the total amount of loans issued by the bank;
  • - reduction in the number of clients;
  • - reduction in ruble accounts;
  • - decrease in profitability on settlement transactions;
  • - decrease in profitability on other operations.

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INTRODUCTION

1. GENERAL CHARACTERISTICS OF THE BANK

4. STRUCTURE AND DYNAMICS OF INCOME

7. FINANCIAL STATUS BASED ON ANALYTICAL RATIOS

CONCLUSION

BIBLIOGRAPHY

APPLICATIONS

Introduction

The relevance of the topic of the work lies in the fact that in a modern commercial bank, analysis of financial and economic activities is an important component of management decision-making, since financial activities are predominant in the bank.

Without a competent analysis of financial and economic activities and identification of factors that influence financial activities, it is impossible to increase the level of profit and profitability. The analysis of the financial and economic activities of the bank is carried out in the context of an analysis of the results of financial and economic activities, balance sheet liquidity and financial stability of the bank, and based on the results obtained, conclusions are drawn regarding the reliability of the bank as a whole. The purpose of analyzing the bank’s financial and economic activities is to identify reserves for increasing the bank’s profitability and, on this basis, to formulate recommendations to the bank’s management on pursuing appropriate policies in the field of passive and active operations.

The purpose of the work is to analyze the activities of a commercial bank.

The object of the study is the Volga branch of OJSC Rosbank.

In accordance with the goal, the following tasks were set:

1) conduct an analysis of the structure, dynamics and quality of assets;

2) analyze the dynamics of liabilities;

3) analyze the income structure;

4) analyze the dynamics of expenses;

5) study financial results and profitability indicators;

6) carry out analysis financial condition based on analytical coefficients.

The information basis of the work was the reporting of the Volga branch of Rosbank OJSC for 2013.

1. GENERAL CHARACTERISTICS OF THE BANK

Rosbank is a universal bank as part of the international financial group Societe Generale. The Group's strategy is aimed at improving the quality of customer service and achieving leadership positions in the field of innovation, ensuring growth through business development, strengthening interaction between divisions and achieving sustainable profitability.

The bank serves more than 3.3 million private clients in 71 regions of Russia. The bank's network includes more than 550 branches and 3,000 ATMs. Rosbank's subsidiaries are Rusfinance Bank (consumer lending) and DeltaCredit Bank (mortgage).

In area retail business The bank offers: settlement and cash services, credit cards, customer credit, financial solutions for the purchase of real estate and cars; savings and investment programs; Money transfers and foreign exchange transactions; rental of safe deposit boxes; remote maintenance: Internet banking and mobile client-banking; servicing wealthy clients.

Key areas of Rosbank’s work with corporate clients: operations on foreign exchange and money markets, debt capital markets; syndicated lending and structured financing; depository operations; brokerage service; corporate finance; trade finance, leasing, factoring.

Rosbank has investment credit ratings of international rating agencies Fitch Ratings and Moody's Investor Services. Rosbank is among the most reliable banks according to Forbes magazine (Forbes, 2014). The bank ranks first in Russia in the list of the most valuable brands among financial institutions with foreign capital (Brand Finance jointly in BrandLab and Banki.ru, 2014).

2. STRUCTURE, DYNAMICS AND QUALITY OF ASSETS

The composition and structure of the bank's balance sheet assets are presented in Table 1.

Table 1 - Composition and structure of assets on the bank’s balance sheet

Indicators

Cash

In the Central Bank of the Russian Federation

Net loans outstanding

Other assets

Total assets

bank asset profitability corporate

The bank's assets over two years increased by 557,462 rubles. rub. or 37.9%. Growth was noted for all elements with the exception of financial assets valued at fair value through profit or loss, the amount of which decreased by 12,104 rubles. rub. or 39.7%. In the structure of the balance sheet asset, the largest share falls on net loan debt - 82.9% in 2013.

3. STRUCTURE AND DYNAMICS OF LIABILITIES

The composition and structure of the balance sheet liabilities are presented in Table 2.

Table 2 - Composition and structure of balance sheet liabilities

Indicators

Growth rate 2013 to 2012, %

Loans, deposits and other funds of the Central Bank of the Russian Federation

Funds from credit institutions

Funds of clients who are not credit institutions

Other obligations

Total liabilities

Sources of own funds

Total liabilities

During the analyzed period, the bank's balance sheet liabilities increased by 557,462 rubles. rub. or 37.9%. Growth was noted in all elements. In the liability structure, the largest share falls on liabilities - 93.2% in 2013, namely on funds from clients who are not credit institutions - 82.7% in 2013. There were no significant changes in the liability structure of the bank's balance sheet.

4. STRUCTURE AND DYNAMICS OF INCOME

The composition and structure of the bank's income are presented in Table 3.

Table 3 - Composition and structure of bank income

Indicators

2013 to 2012, %

Interest income

Net income from transactions with financial assets measured at fair value through profit or loss

Commission income

Other operating income

Total income

During the analyzed period, the bank's income increased by 58,636 rubles. rub. and amounted to 262,015 rubles in 2013. rub. The bulk of income comes from interest income - 80.1% in 2013. Their size increased by 56,547 rubles. rub.

Let's evaluate the composition and structure of the bank's interest income (Table 4).

Table 4 - Composition and structure of bank interest income

Indicators

Growth rate 2013 to 2012, %

Interest income - total

Including

From placing funds in credit institutions

From loans granted to clients other than credit institutions

From investing in securities

In the structure of interest income, the largest share is occupied by interest income from loans provided to clients who are not credit institutions - 88.2% in 2013 (Fig. 1).

Figure 1 - Structure of interest income, %

5. STRUCTURE AND DYNAMICS OF COSTS

The composition and structure of the bank's expenses, divided into interest and non-interest, are presented in Table 5.

Table 5 - Analysis of the composition and structure of bank expenses, divided into interest and non-interest

Indicators

Growth rate 2013 to 2012, %

Interest expenses

Non-interest expenses

The analysis showed that the bank's expenses increased by 77,202 rubles. rub. or 49.5% and amounted to 223,223 thousand rubles in 2013. The largest share - 62.5% in 2013 - falls on non-interest expenses (Fig. 2).

Figure 2 - Structure of bank expenses, %

The composition and structure of interest expenses are presented in Table 6.

Table 6 - Composition and structure of interest expenses

Indicators

Growth rate 2013 to 2012, %

Interest expenses - total

Including

For funds raised from credit institutions

By deposits

For issued debt obligations

During the analyzed period, the bank's interest expenses increased by 42.0% or RUB 25,890. rub. Growth was noted in all expenditure elements.

In the structure of expenses, 87.2% in 2013 accounted for expenses on deposits (Fig. 3).

Figure 3 - Structure of bank interest expenses, %

In addition, interest expenses are usually classified as follows:

Accrued and paid interest in rubles:

Accrued and paid interest in foreign currency (Table 7).

Table 7 - Composition and structure of interest expenses, based on the currency of settlements

The data in Table 7 indicates that most of the interest is paid in rubles - 88.0% in 2013 of the total interest expense. 12% accounted for interest payments in foreign currency (Fig. 4).

Figure 4 - Structure of interest expenses based on the currency of settlement, %

6. FINANCIAL RESULTS AND PROFITABILITY INDICATORS

It is important to assess the effectiveness of individual banking operations. The calculation was carried out based on the bank’s performance results for 2013 (Table 8).

Table 8 - Assessment of the efficiency of banking operations in 2013

As the data in Table 8 shows, all the operations considered bring income to the enterprise. At the same time, loans provided to clients who are not credit institutions are the most effective (Fig. 5).

Figure 5 - Efficiency data individual transactions bank in 2013

Their profitability was 58.7% in 2013.

Table 9 - Bank profitability indicators

Indicators

1. Income, rub. rub.

2. Expenses, rub. rub.

3. Profit before tax, rub. rub.

4. Unused profit, rub. rub.

5. Profitability of income, %

6. Cost profitability, %

For profit before tax (clause 3 / clause 1 * 100%)

For unused profit (clause 4 / clause 1 * 100%)

Profitability indicators are high. The negative point is their decrease, which is due to the worsening market conditions financial market and increased competition in banking sector, which was the reason for the decrease in profit indicators (Fig. 6).

Figure 6 - Profitability indicators, %

7. Financial condition based on analytical ratios

The financial condition of the bank is assessed according to the values ​​of mandatory standards (Table 10).

Table 10 - Dynamics of bank mandatory ratios

Indicators

Normative value

Bank's own funds (capital) adequacy ratio (N1)

Bank instant liquidity ratio (N2)

Standard current liquidity jar (H3)

Long-term bank liquidity ratio (N4)

Standard maximum size risk per borrower or group of related borrowers (N6)

Standard for the maximum size of large credit risks (N7)

Maximum loan size standard bank guarantees and guarantees provided by the bank to its participants (shareholders) (H 9.1)

Standard for the total amount of risk for bank insiders (N10.1)

The data in Table 10 indicates that the bank meets the standards, which positively characterizes financial stability and solvency of the Volga branch of OJSC Rosbank.

CONCLUSION

The analysis of the activities of the Volga branch of OJSC Rosbank allows us to draw the following conclusions:

1) The bank's assets over two years increased by 557,462 rubles. rub. or 37.9%. Growth was noted for all elements with the exception of financial assets measured at fair value through profit or loss, the value of which decreased by RUB 12,104. rub. or 39.7%. In the structure of the balance sheet asset, the largest share falls on net loan debt - 82.9% in 2013.

2) The bank's balance sheet liabilities increased by 557,462 rubles. rub. or 37.9%. Growth was noted in all elements. In the liability structure, the largest share falls on liabilities - 93.2% in 2013, namely on funds from clients who are not credit institutions - 82.7% in 2013. There were no significant changes in the liability structure of the bank's balance sheet.

3) Bank income increased by 58,636 rubles. rub. and amounted to 262,015 rubles in 2013. rub. The bulk of income comes from interest income - 80.1% in 2013. Their size increased by 56,547 rubles. rub.

4) Bank expenses increased by 77,202 rubles. rub. or 49.5% and amounted to 223,223 thousand rubles in 2013. The largest share - 62.5% in 2013 - falls on non-interest expenses.

5) Profitability indicators are high. The negative point is their decline, which is due to the deterioration of financial market conditions and increased competition in the banking sector, which caused a decrease in profit figures.

6) The bank meets the standards, which positively characterizes the financial stability and solvency of the Volga branch of Rosbank OJSC.

In general, we can highly evaluate the results of the activities of the Volga branch of OJSC Rosbank.

Bibliography

1. the federal law“On the Central Bank of the Russian Federation” No. 86-FZ dated July 10, 2002 (as amended on November 4, 2014) - Access mode: Consultant-plus

2. Federal Law “On Banks and banking» dated 12/02/1990 No. 395-1 (as amended on 10/04/2014) - Access mode: Consultant Plus

3. Federal Law “On credit histories» No. 218-FZ dated December 30, 2004 (as amended on June 28, 2014). - Access mode: Consultant Plus

4. Banking: a textbook for universities [Text] / ed. G. Beloglazova, L. Krolivetskaya, 2nd ed. - M.: Finance and Statistics, 2012. - 400 p.

5. Banking: textbook [Text] / ed. IN AND. Kolesnikova, L.P. Krolivetskaya. - M.: Finance and Statistics, 2012. - 546 p.

6. Banking: A Textbook for University Students [Text] / Ed. O.I. Lavrushina. - M.: Finance and Statistics, 2012. - 574 p.

7. Banking [Text] / Ed. O.I. Lavrushin. -M.: Banking and exchange scientific and consulting center, 2013. - 431 p.

8. Banking: Reference Guide[Text] / Ed. Yu.A. Babicheva. -M.: Economics, 2012.-397 p.

9. Banking: Textbook. For universities [Text] / Ed. IN AND. Kolesnikova, L.P. Krolevetskaya. - 2nd ed. -M.: Finance and Statistics, 2012.- 476 p.

10. Batrakova, L.G. Economic analysis activities of a commercial bank: Textbook for universities [Text] / L.G. Batrakova. - M.: Legos, 2013. - 344 p.

11. Activities of commercial banks: textbook [Text] / Kaltyrin A.V., - M.: INFRA, 2012. - 383 p.

12. Zhukov, E.F. Banks and Bank operations: textbook [Text] /ed. E.F. Zhukova. - St. Petersburg: Peter, 2012. - 234 p.

13. Zharkovskaya, E.P. Banking: textbook [Text] / ed. E.P. Zharkovskaya. - M.: OMEGA-M, 2011. - 399 p.

14. Kosterina, T.M. Banking: textbook [Text] / ed. T.M. Kosterina. - M.: Market - DS, 2012. - 240 p.

15. Lavrushin, O.I. Analysis economic activity bank clients: Tutorial[Text] / O.I. Lavrushin. - M.: INFRA-M, 2011. -80 p.

16. Fundamentals of banking: textbook [Text] / Starodubtseva E.B. - M.: Forum, 2011. - 256 p.

17. Fundamentals of banking: textbook [Text] / ed. O.I. Lavrushina - KnoRus Publishing House, 2011. - 384 p.

18. Panova, G.S. Analysis of the financial condition of a commercial bank / G.S. Panova. - M., 2012

Applications

Annex 1

Balance sheet of the Volga branch of OJSC Rosbank for 2013

Name of balance sheet items

Data on reporting date

Data as of the corresponding reporting date of the previous year

Cash

Funds of credit institutions in the Central Bank of the Russian Federation

Funds in credit institutions

Financial assets at fair value through profit or loss

Net loans outstanding

Net investments in securities and others financial assets available for sale

Net investments in securities held to maturity

Fixed assets, intangible assets and inventories

Other assets

Total assets

II. Liabilities

Loans, deposits and other funds Central Bank Russian Federation

Funds from credit institutions

Client funds (non-credit organizations)

Financial liabilities at fair value through profit or loss

Debt issued

Other obligations

Reserves for possible losses contingent liabilities credit nature, other possible losses and transactions with residents of offshore zones

Total liabilities

III. Sources of own funds

Funds of shareholders (participants)

Own shares (shares) purchased from shareholders (participants)

Share premium

Reserve fund

Revaluation at fair value of securities available for sale

Revaluation of fixed assets

Retained earnings ( uncovered losses) previous years

Total sources of own funds

IV. Off-balance sheet liabilities

Irrevocable obligations of a credit institution

Guarantees and warranties issued by a credit institution

Credit contingencies

Appendix 2

Profit and loss statement of the Volga branch of OJSC Rosbank for 2013 thousand rubles

Title of articles

Data for reporting period

Data for the corresponding reporting period last year

Interest income, total, including:

From placing funds in credit institutions

From loans provided to clients (non-credit organizations)

From the provision of financial lease (leasing) services

From investing in securities

Interest expenses, total, including:

For funds raised from credit institutions

For funds raised from clients (non-credit organizations)

For issued debt obligations

Net interest income (negative interest margin)

Change in the reserve for possible losses on loans, loan and similar debt, as well as funds placed on correspondent accounts, in total, including:

Change in the provision for possible losses on accrued interest income

Net interest income (negative interest margin) after provisions for possible losses

Net income from transactions in securities measured at fair value through profit or loss

Net income from operations with securities available for sale

Net income from transactions with securities held to maturity

Net income from foreign exchange transactions

Net income from foreign currency revaluation

Income from participation in the capital of other legal entities

Commission income

Commission expenses

Change in provision for losses on available-for-sale securities

Change in reserve for possible losses on securities held to maturity

Change in provision for other losses

Other operating income

Net income (expenses)

Operating expenses

Profit before tax

Accrued (paid) taxes

Profit (loss) for the reporting period

Payments from profit after taxation, total, including:

Distribution between shareholders (participants) in the form of dividends

Contributions for the formation and replenishment of the reserve fund

Unused profit (loss) for the reporting period

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    OJSC AKB "ROSBANK" as a credit organization established in accordance with the legislation of the Russian Federation: familiarization with the management system, consideration of features legal form. General characteristics of the bank's key activities.

One of the most important conditions for successful financial management enterprise is to analyze its financial condition. The financial condition of an enterprise is characterized by a set of indicators reflecting the process of formation and use of its financial resources and actually reflects the final results of its activities.

Analysis of the financial condition of an enterprise allows us to study the state of capital in the process of its circulation, to identify the enterprise’s ability to operate sustainably and develop in changing conditions of the external and internal environment.

A properly conducted analysis will provide an opportunity to identify and eliminate shortcomings in financial activities and find reserves for improving the financial condition of the enterprise and its solvency; Forecast financial results based on the actual conditions of economic activity and the availability of own and borrowed funds.

OJSC Rosbank is the largest Russian bank, among which it ranks 14th in net assets.

As of April 1, 2017, ROSBANK’s net assets amounted to 782.91 million rubles. During the year, assets decreased by -5.95%. Decline net assets had a positive impact on the profitability of return on assets: over the year, return on net assets increased from 0.84% ​​to 1.40%.

The bank mainly attracts client money for services provided, and these funds are quite diversified (between legal entities and individuals), but are mainly invested in loans.

PJSC Rosbank is on the Lombard list, and the Bank of Russia accepts bonds of the credit institution in question as collateral.

Has the right to work with the Pension Fund of the Russian Federation and can attract its funds in trust management, in deposits and savings for housing provision military personnel.

Has the right to work with non-state pension funds, carrying out mandatory pension insurance, and can attract pension savings and savings for housing provision for military personnel.

Has the right to open accounts and deposits in accordance with Law 213-FZ of July 21, 2014, i.e. organizations of strategic importance for the military-industrial complex and security of the Russian Federation; Authorized representatives of the Bank of Russia have been appointed to the credit institution.

A bank's liquid assets are those bank funds that can be quickly converted into cash to be returned to their depositor clients.

To assess liquidity, consider a period of approximately 30 days during which the bank will be able (or not be able) to fulfill part of its obligations. financial obligations. This "portion" is called the "estimated outflow."

Let us briefly present the structure of highly liquid assets in the form of Table 4.

Table 4 Structure of highly liquid assets of PJSC Rosbank

Indicator name

Abs., million rubles

funds in the cash register

funds in accounts with the Bank of Russia

NOSTRO correspondent accounts in banks (net)

interbank loans placed for up to 30 days

highly liquid securities of the Russian Federation

highly liquid securities of banks and states

highly liquid assets taking into account discounts and adjustments

The amount of funds in accounts with the Bank of Russia increased by 1003 million rubles. or by 798.75%. The amount of NOSTRO correspondent accounts with banks for the analyzed period showed a decrease of 12,082 million rubles. and amounted to 54.97%. The volume of interbank loans placed for up to 30 days in 2016 amounted to 57,185 million rubles. or 52.87%.

The amount of highly liquid securities of the Russian Federation increased by 796 million rubles. or by 113.41%. The amount of highly liquid securities of banks and states in 2016 amounted to 1842 million rubles, during the analyzed period it increased by 796 million rubles. and amounted to 176.10%. The amount of highly liquid assets, taking into account discounts and adjustments, decreased by 15,026 million rubles. and amounted to 87.80%.

Structure current liabilities is shown in Table 5.

Table 5 Structure of current liabilities of PJSC Rosbank

Indicator name

Abs., million rubles

deposits of individuals with a maturity of over a year

other deposits of individuals (including individual entrepreneurs) (for a period of up to 1 year)

deposits and other funds of legal entities (for a period of up to 1 year)

correspondent accounts of LORO banks

interbank loans received for a period of up to 30 days

own securities

obligations to pay interest, arrears, accounts payable and other debts

expected cash outflow

current liabilities

The table shows that the amount of deposits individuals with a term of more than a year increased by 3888 million rubles. and amounted to 104.98%.

The amount of other deposits of individuals (including individual entrepreneurs) (for a period of up to 1 year) during the analyzed period increased by 35,871 million rubles. or by 139.05%. The amount of deposits and other funds of legal entities (for a period of up to 1 year) decreased during the analyzed period by 33,124 million rubles, and amounted to 83.84%. The amount of correspondent accounts of LORO banks showed a decrease of 7493 million rubles. and amounted to 78.80%. The amount of interbank loans received for a period of up to 30 days is also in a negative position and amounts to 65.86%. The amount of own securities decreased by 1,665 million rubles. and amounted to 21.61%. The amount of interest payment obligations increased during the analyzed period by 1359 million rubles. and amounted to 109.22%. The expected cash outflow decreased by RUB 25,107 million. or by 85.14%. The amount of current liabilities decreased by 9004 million rubles and amounted to 97.99% during the analyzed period.

The structure of income-generating assets at the current moment and a year ago is reflected in the table. 6.

Table 6 Structure of profitable assets of PJSC Rosbank

Indicator name

Abs., million rubles

Interbank loans

Loans to legal entities

Loans to individuals

Investments in leasing operations and acquired rights of claim

Investments in securities

Other income loans

Income assets

The table shows that interbank loans increased by 36,943 million rubles. and amounted to 142.65%. Loans to legal entities for the analyzed period amounted to 101.73%, showing an increase of 4117 million rubles. Loans to individuals decreased by 99,690 million rubles. and amounted to 58.78%. Bills of exchange decreased by RUB 597 million. and amounted to 92.74%. Investments in leasing operations and acquired rights of claim in 2016 amounted to 7526 million rubles, during the analyzed period they increased by 269.07%. Investments in securities increased by 15,399 million rubles. and amounted to 111.53%. Other income-generating loans amounted to RUB 4,009 million. or 0.56%, during the analyzed period increased by 65 million rubles. or by 101.65%. Income assets decreased during the analyzed period by 142,596 million rubles. or by 83.28%.

Analytics on the degree of security of issued loans, as well as their structure, is presented in table. 7.

Table 7 Analytics on the degree of security of loans issued by Rosbank PJSC

Indicator name

Abs., million rubles

Securities accepted as collateral for loans issued

Property accepted as security

Loan portfolio amount

Analysis of the table suggests that the bank focuses on diversified lending, the form of collateral for which is property collateral. The overall level of loan security is quite high and possible loan defaults will likely be offset by the volume of collateral.

The table shows that securities accepted as collateral for issued loans decreased during the analyzed period by 20,553 million rubles. and amounted to 82.64%. Property accepted as collateral increased by 656,759 million rubles. or by 345.20%. The amount of the loan portfolio in 2016 amounted to 620,143 million rubles, the share of which was 121.64%. During the analyzed period there was a decrease of 31,618 million rubles. or by 95.15%.

Brief structure of interest obligations (i.e. for which the bank usually pays interest to the client) (Table 8).

Table 8 Structure of interest liabilities of PJSC Rosbank

Indicator name

Bank funds (interbank lending and correspondent accounts)

Legal funds persons

Incl. current funds legal persons

Deposits from individuals persons

Other interest-bearing liabilities

Incl. loans from the Bank of Russia

Interest obligations

The table shows that the amount of deposits of individuals has changed slightly, the amount of funds from banks (interbank lending and correspondent accounts), funds from legal entities, and total amount interest liabilities decreased by 15.0% from 731.90 to 622.11 million rubles.

Profitability of sources of own funds (calculated based on balance sheet data) increased over the year from 1.71% to 2.35%. At the same time, return on equity ROE (calculated using Forms 102 and 134) increased over the year from 5.78% to 9.44% (here and below the data are given in percentage per annum as of the nearest quarterly date).

Net interest margin changed slightly over the year from 2.85% to 2.95%. The profitability of loan operations changed slightly over the year from 10.61% to 10.54%. The cost of funds raised decreased over the year from 5.80% to 5.39%. The cost of borrowed funds from banks decreased over the year from 7.07% to 6.60%. The cost of funds of the population (individuals) decreased over the year from 5.78% to 4.89%

We present the structure of own funds in the form of Table 9.

Table 9 Structure of own funds

Indicator name

Authorized capital

Extra capital

Retained earnings from previous years (uncovered losses from previous years)

Unused profit (loss) for the reporting period

Reserve fund

Sources of own funds

Over the year, sources of own funds increased by 5.1%. But over the past month (December 2016), sources of own funds increased by 2.7%.

A brief capital structure is shown in Table 10.

Table 10 Brief capital structure

The size of the bank's capital as of the reporting date amounted to 119.23 million rubles.

Let's look at the indicators credit risk and their changes over the past year (Table 11).

Table 11 Credit risk indicators of Rosbank PJSC in 2016

The share of overdue loans tends to remain virtually unchanged during the year, but over the last six months it has tended to decrease.

The share of provisions for loan losses tends to decrease during the year and the last half of the year.

The amount of the standard size of large credit risks N7 (max. 800%) tends to increase during the year, but over the last six months it tends to remain virtually unchanged.

The level of overdue loans as of the last date corresponds to the average for Russian banks(about 3-4%).

The reserve level as of the last date under review corresponds to the average for Russian banks (about 10-11%).

Currently, the conditional averaging coefficient of the reserve ratio equal to 0.46 means that a credit institution with high probability averages the ORF and belongs to the 1st, 2nd or 3rd reliability group.

Now let's check some indirect factors indicating possible problems and reliability (Table 12).

Table 12 Indirect factors indicating possible problems and reliability of Rosbank PJSC in 2016

Indicator name

Change of bank owners per month (%)

Change authorized capital per month

Growth of the reserve reserve fund for deposits per month (%)

Change in the amount of individual deposits. individuals per month (for banks with the share of individual deposits more than 20%)

Change in cash turnover for the month (for banks with a turnover of more than 500 million rubles) (%)

Change in turnover on legal accounts. persons per month (for banks with turnover exceeding the amount of assets)

Analysis of financial activities and statistical data for the past year of a credit organization Public Joint-Stock Company Rosbank indicate the absence of negative trends that could affect the financial stability of the bank in the future.

Introduction………………………………………………………………………………...8

1 Organization of activities of PJSC Rosbank……………………………..10

1.1. Brief description of PJSC “Rosbank”…………………10

1.2.Organizational structure of PJSC Rosbank…………………..11

1.3.Regulatory documents of Rosbank…………………………………...12

1.4.New products and services of PJSC Rosbank…………………13

1.5 Analysis of active and passive operations of the bank………………………..14

1.6 Main financial indicators of PJSC Rosbank………...16

2. Registration of transactions of PJSC “Rosbank”…………………......17

2.1 Registration of bank cash transactions………………………………...17

2.2 Calculation of the main financial indicators of Rosbank………………..18

3Deposit operations of PJSC Rosbank………………………...19

3.1 Registration of deposit transactions of PJSC Rosbank………..19

3.2 Analysis of deposits of PJSC Rosbank…………………………...19

3.3 Registration of transactions on bank deposits………………..….21

3.4 Registration of non-cash payments…………………………………….22

3.5 Registration of settlement documents…………………………………….23

3.6 Other operations of Rosbank PJSC…………………………….23

4 Credit transactions PJSC "Rosbank"…………………………..25

4.1 Analysis of credit operations of Rosbank…………………………………25

4.2 Completing the application and loan agreement………………………….26

4.3 Calculation and preparation of a loan repayment schedule……………………………………………………………………………………….........27

Conclusion………………………………………………………………………………29

List of sources used…………………………………………...30

Applications…………………………………………………………………………………...31

Introduction

The modern banking system is the most important sphere of the national economy of any developed state. Its practical role is determined by the fact that it manages the system of payments and settlements in the state; carries out most of its commercial transactions through deposits, investments and credit operations; Along with other financial intermediaries, banks direct household savings to firms and production structures.

Commercial banks, acting in accordance with the monetary policy of the state, regulate the movement of cash flows, affecting the speed of their turnover, emission, total mass, including the amount of cash in circulation. Stabilization growth money supply- this is the key to reducing inflation rates, ensuring the constancy of the price level, upon reaching which market relations affect the national economy in the most effective way.

Creating a sustainable, flexible and efficient banking infrastructure is one of the most important tasks of economic reform in Russia. Today, in conditions of developed commodity and financial markets, the structure banking system becomes dramatically more complicated. New types of financial institutions, new credit institutions, tools and methods of serving clients are emerging.

The work is a report on practical training at PJSC Rosbank, located in Barnaul at the address st. Nikitina 76a. The internship period is from 12/07/2015 to 12/12/2015.

The purpose of industrial practice is to apply in practice professional knowledge, skills and abilities acquired during theoretical training.

Main tasks of industrial practice:

Strengthen practical skills in carrying out various banking operations;

Acquire the ability to identify, analyze and evaluate economic factors influencing the bank’s activities;

Master new professional knowledge using modern information technologies;

Develop professional communication skills with officials credit institutions and clients.

The relevance of the report is due to the unprecedented growth of commercial banks in recent years.

The object of the study is the activities of the branch of PJSC Rosbank.

The subject of the study is the services and operations provided by the bank to clients.

When writing the work, scientific works and monographs of Russian economists, textbooks and methodological developments, reporting of PJSC Rosbank.

1 Organization of activities of PJSC Rosbank

1.1 Brief description of Rosbank PJSC

Rosbank is part of the international banking group Societe Generale and is a universal commercial bank. Both in terms of assets and capital, it is among the ten largest banks in the Russian Federation. Provides a full range of banking services to both individuals and legal entities. Main areas of activity: private banking (serving wealthy clients), investment and corporate banking services, as well as retail.

The regional network of Rosbank covers 340 cities of the Russian Federation, and includes more than seven hundred branches, plus about 1.2 thousand points of sale and more than three thousand ATMs. In addition to subsidiary credit institutions in Russia (Rusfinance - consumer lending and DeltaCredit - mortgage), Rosbank also has subsidiaries abroad (Belarus and Switzerland).

Shareholders of Rosbank

The main shareholder, which has 82.4% of the shares, is the banking group Societe Generale (France). The next places belong to VTB - 9.95% and the Interros group - 6.4%. Jean-Louis Mattei holds the position of Chairman of the Board of Directors of Rosbank, and Vladimir Golubkov is Chairman of the Board.

History of Rosbank

Rosbank was founded in 1992. In 1998, it had a different name, namely TZOV KB "Independence". In the same year, the bank became JSC Independence, and later, on its basis, Rosbank was founded. Very large groups at that time Most, Rosprom and Interros were involved in its creation. In 1998, after the end of the crisis, it was planned to merge the banks Menatep, Most Bank and ONEXIM, but only ONEXIM Bank was reunited with Rosbank in 2000.

In 2002, the merger of MFK Bank and Rosbank took place. This merger under the Rosbank brand occurred thanks to the joint efforts of Mikhail Prokhorov and Vladimir Potanin (Interros). In 2003, significant for the further prosperity of Rosbank, the purchase of six banks took place: First OVK, Central OVK, Siberian OVK, Far Eastern OVK, Privolzhskoye OVK and Povolzhskoye OVK. This purchase opened the door to retail customer service, since the purchased banks had an already formed and established retail network, and Rosbank had previously specialized only in large corporate clients. This deal was finally completed in 2005.

In the summer of 2006, 10% of the shares were purchased by the banking group Societe Generale, which prevented the planned IPO of the credit institution.

In early autumn 2006, Societe Generale acquired another 10% minus 1 share.

At the end of winter 2008, Societe Generale buys another 30% of the shares, thus becoming the owner of a controlling stake in Rosbank. Without thinking twice, an offer was made to buy out the remaining shares.

In parallel with this, in the spring of 2008, Prokhorov sold Potanin a stake in Rosbank. Thus, Vladimir Potanin became the owner of 40% of the shares of Rosbank.

By the end of 2009 the picture had changed again. Societe Generale already has 64.7% of Rosbank shares, and Potanin has only 11%. The remaining 19% of Vladimir Potanin was collateral with VTB for a loan he had previously received.

After such changes, it became quite logical for the board of directors to be headed by representatives of Societe Generale. At the beginning of 2010, the Interros company together with the Societe Generale group decided to merge Rosbank with its subsidiaries. And already in the summer of 2011, the movement of assets was completed. A single structure was created with two independent brands in it: Societe Generale Vostok (BSGV) and Rosbank. DeltaCredit (mortgage) and Rusfinance Bank (consumer lending) became subsidiary banks of Rosbank. Thus, Societe Generale became the owner of 82.4% of the shares.

For more than eight years, Rosbank has not changed its strategy, which is based on the creation universal bank, as for corporate clients, and for retail. Relying only on its personal network, Rosbank has representatives throughout the Russian Federation. To date, a plan called “Ambition 2015” has been developed, which provides for increased operational and commercial efficiency. In its business, Rosbank is completely focused on cooperation with the client. Every year, the bank will strengthen its presence in cities with a population of millions.

1.2 Organizational structure of Rosbank

The bank is controlled by foreign capital. The main shareholder, who has 82.4% of shares, is banking group Societe Generale (France). The next places belong to VTB - 9.95% and the Interros group - 6.4%. Jean-Louis Mattei holds the position of Chairman of the Board of Directors of Rosbank, and Vladimir Golubkov is Chairman of the Board.

The supreme governing body is the General Meeting of Shareholders. The decision of the general meeting is made by a majority vote of shareholders who own voting shares. The General Meeting of Shareholders is chaired by the Chairman of the Board of Directors of the Bank.

The Bank creates a Counting Commission, which explains the voting procedure on issues not put to vote, etc. The Board of Directors exercises general management of the Bank's activities, with the exception of resolving issues within the competence of the General Meeting of Shareholders.

To exercise control over the financial and economic activities of the bank General meeting shareholders elect the Bank's Audit Commission. The competence of the Audit Commission includes: conducting an annual audit of the financial and economic activities of the Bank based on the results of the corresponding financial year, monitoring the legality of the activities of bank officials insofar as they relate to the financial and economic activities of the Bank.

Figure 1.Organizational structure of PJSC Rosbank

1.3 Regulatory documents of PJSC Rosbank

2. Regulations on the Board of Directors

3. Regulations on the Management Board

4. Regulations on the Audit Commission

5. List of information related to insider information

6. Corporate Code

7. Policy for processing and ensuring the security of personal data at PJSC ROSBANK

8. Anti-corruption policy of PJSC ROSBANK

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