source of income commercial bank are all types of its activities (business), which are divided into main and side activities. In addition, sources of income include other types of its activities of an extraordinary (unforeseen) nature.

The main activity of the bank is banking operations and providing banking services to customers. All other income-generating activities of the bank are considered secondary.

Sources of income of commercial banks are considered in accordance with the types banking business and are grouped according to the form of receipt, the degree of stability and the order of accounting for income.

Banking income can be divided into stable and unstable. Stable sources of income include income received from the provision of various services to the bank's customers. To unstable - income from the predominant part of its operations with securities on financial markets, as well as income from side activities of the bank and occasional income.

The income of a commercial bank must necessarily cover its expenses, thereby forming a profit. At the same time, part of the bank's income is directed to the creation of reserves to cover existing risks. In addition, for the effective functioning of the bank, it is necessary that it not only has an amount of income in excess of its expenses and covers risks, but also ensures the regularity of income.

The total income of a commercial bank according to the form of receipt is divided into three groups:

Interest income;

commission fees;

Other types of income (fines, penalties, forfeits, income from bank operations for the sale of securities, discount income, etc.)

In some cases, for individual credit transactions, the bank may receive both interest income and commissions.

The sum of all bank income in a given reporting period called gross income.

As part of gross income, the following groups are distinguished:

1) operating income:

interest income,

commission income,

Income from operations in financial markets,

Other operating income;

2) income from side activities of the bank;

3) other income.

The largest share in the income structure of a commercial bank is occupied by income from core activities, i.e. operating income. Operating income includes interest and non-interest income.

The majority of the bank's income relates to interest income, namely income from paid placement own funds bank and borrowed funds. This is income from providing loans to customers or placing temporarily free Money in the central and commercial banks, interest income from investments in debentures, income from various accounting operations.

All types of listed interest income are formed by providing funds for temporary use and bring income in the form of interest on the invested amount. IN last years in the majority of Russian banks, interest income is about 80% of total income.

Interest income on loans belongs to the group of stable sources of income for the bank. Stable income is income that is constant for the bank over a relatively long period of time (1-2 years) and, therefore, can be planned for the future.

In the bank's practice, stable income usually includes income from core activities. Unstable incomes are currency transactions and operations with securities in the financial markets. In the practice of the functioning of commercial banks, it is mandatory to

The prerequisite for their successful operation is the predominant increase in income from stable sources with a small share of income from unstable sources.

Non-interest income includes fee and commission income, income from operations in financial markets and a number of other income.

Fee and commission income includes income received from the provision of non-credit banking services to customers, commonly referred to as banking fees. The latter include services that the bank provides on behalf of, on behalf of, and at the expense of customers. Payment for such services is usually collected in the form of a commission. The commission rate is set depending on the amount of the deal or operation being made. Along with this, commission income also includes income from those services, the fee for which is set in the form of a certain amount, and in some cases - in the form of amounts that compensate certain expenses incurred by the bank.

The list of services provided by modern commercial banks is constantly growing. The main banking services that generate fee and commission income include the following types of services: settlement and cash services legal and individuals, providing bank guarantees, banking service currency contracts of clients, conversion operations, brokerage and depositary services, operations with plastic cards, leasing operations, forfaiting operations, operations trust management(trust), factoring services, deposit storage services (provision to clients for rent of special safes, cells and premises for storing valuables and documents), etc.

Most Russian commercial banks provide settlement and cash services and a number of other types of services to their clients free of charge, covering the costs of these services at the expense of income from the placement of borrowed funds. Fee for such services in the form of a commission charge customers only part of the regional banks.

It should be noted that most commercial banks are experiencing an increase in the proportion of fee income in the total volume of all income. This is due to the fact that fee and commission income is more stable than interest income. In this direction, there is also a decrease in the profitability of operations in the domestic financial markets, and a reduction in the levels of the interest margin. The receipt of commission income is almost not associated with the risks of losing the value of invested assets (except for guarantee transactions).

radios). According to 2002 data, fee and commission income accounted for about 15% of the income of Russian commercial banks. Trust management services are developing most dynamically.

Incomes from side activities of banks have a relatively small share in the structure of income of a commercial bank. This income group includes income from the provision of non-banking services: from the leasing of banking premises, machinery, equipment, products software and their possible implementation; from participation in the activities of enterprises and organizations, as well as income from various departments of the bank (training, marketing, consulting [etc.). The latter include income from the sale of information, advertising, auditing, legal, computer, telecommunications, marketing, transport, food and other services provided to bank customers.

In addition to income from the main and side activities, banks also receive some other income that belongs to the category of other income:

income from operations of previous years, received or revealed in reporting year;

fines, penalties, forfeits collected from customers;

posting of surplus cash;

recovery of reserves;

income in the form of a refund of amounts from the budget for overpayment of taxes on profits;

reimbursement of expenses for the protection of the building, utility bills from renting organizations, etc.

These incomes, in essence, are incomes of an unforeseen nature and, as a rule, are not taken into account when compiling the bank's income projections for the forthcoming period.

In accordance with the current Chart of Accounts of the accounting get in credit institutions, income is reflected in the balance sheet account 701 and is grouped as follows:

BANK INCOME

1. Interest received on granted loans, deposits and other placed funds (account 70 101):

1.1. Interest earned on term loans.

1.2. Interest earned on overdue loans.

1.3. Overdue interest earned.

1.4. Interest received from other placed funds.

1.5. Interest received on correspondent accounts opened with the Bank of Russia and commercial banks.

2. Interest received on deposits (if deposits are stipulated by the agreement), including daily allowances, and other placed funds, income received from operations with securities (account 70 102):

2.1. Interest income from investments in debt instruments.

2.2. Interest income on bills.

2.3. Discount income on promissory notes.

2.4. Income from the resale of securities.

2.5. Dividends received from investments in shares.

2.6. Other income received from operations with securities.

2.7. Income from the valuation of securities, commission received from transactions with securities.

2.8. Repo transactions income.

2.9. Income from other operations with securities.

3. Income received from operations with foreign currency and other currency values(score 70 103):

3.1. Income received from operations with foreign currency (according to exchange transactions with foreign currency, transactions on currency exchanges and other transactions).

3.2. Income from revaluation of accounts in foreign currency.

4. Dividends received, except for shares (account 70 104):

4.1. Dividends received for participation in economic activity subsidiaries and affiliates.

4.2. Dividends received for participation in the authorized capital of other organizations.

5. Income from bank organizations (account 70 105):

6. Fines, penalties, forfeits received (account 70 106) for:

6.1. credit operations.

6.2. settlement operations.

6.3. other operations.

7. Other income (7 0 107):

7.1. Recovery of amounts from the accounts of funds and reserves.

7.2. Commission received (for cash, settlement, guarantee, collection operations and other operations).

7.3. Other income.

In practice accounting certain types revenues are not charged to the income accounts, but directly to the profit and loss account.

In accordance with the current chart of accounts, seven second-order accounts are opened for 701 first-order balance accounts, depending on the types of income or a specific money market instrument.

By accepted system accounting for income, the following accounts of the second order are distinguished: 1) interest received for loans granted; 2) income received from operations with securities; 3) income received from operations with foreign currency

one and other currency values: 4) dividends received; 5) income by divisions of banks; 6) fines, penalties, forfeits; 7) other income. Accounts are opened for each balance sheet account of the second order analytical accounting, which allow you to allocate income by types of counterparties (payers), in form and degree of stability.

The amount of the bank's income is reflected on its balance sheet on an accrual basis over a certain period fixed in accounting policy bank, but not more than one quarter. At the end of the fixed period, the income and expense accounts will be closed. and their balance is charged to the profit or loss account of the reporting year.

Commercial bank income - main factor formation of bank profit. They are defined as the sum cash receipts from production (banking) and non-production (non-banking) activities.

Income from production activities(operating income) include: income from credit operations, from deposits, from open accounts, on operations with securities and foreign currency, other banking operations.

Income from non-production activities (non-operating income) include: dividends received from participation in the authorized capital legal entities; positive differences from the revaluation of the bank's property; income from the sale and lease of property; fines, penalties, forfeits received, other non-operating income.

Operating income is the main source of profit for the bank, while non-operating income plays a supporting role.

According to the form, the bank's income is divided into interest and non-interest.

TO interest income include the following types of income:

• interest received on loans issued in rubles and foreign currency;
• interest received on deposits and other placed funds;
• interest received from operations with securities;
• other interest income.

TO non-interest income relate:

• income from operations with foreign currency;
• non-interest income from operations with securities;
• commissions received for services rendered;
• fines, penalties, forfeits received;
• income received from equity participation in the activities of legal entities;
• other non-interest income.

Interest income is the main source of profit for commercial banks. They usually account for about 80% total amount bank income.

The totality of all income of the bank in the reporting period is the gross income of the bank. It includes various types of income in the main areas of the bank's activities, these are:

• 1. Interest received for granted loans
• 1.1. Interest received on granted loans (term)
• 1.2. Interest received on loans not paid on time (for overdue)
• 1.3. Overdue interest received
• 1.4. Interest received from other placed funds
• 1.5. Interest earned on open accounts
• 1.6. Interest received on deposits and other placed funds
• 2. Income received from operations with securities
• 2.1. Interest income from investments in debt obligations
• 2.2. Interest income on promissory notes
• 2.3. Discount income on promissory notes
• 2.4. Income from resale (redemption) of securities
• 2.5. Dividends received from investments in shares
• 2.6. Other income received from operations with securities (income from the revaluation of securities, commission received from operations with securities, income from REPO operations, etc.)
• 3. Income received from operations with foreign currency and other currency values
• 3.1. Income received from operations with foreign currency (on exchange operations with foreign currency, on operations on currency exchanges and on other operations with foreign currency)
• 3.2. Income from revaluation of foreign currency accounts
• 4. Dividends received other than shares
• 4.1. Dividends received for participation in the economic activities of subsidiaries and affiliates
• 4.2. Dividends received for participation in the authorized capital of other organizations
• 5. Income by bank organizations
• 6. Fines, penalties, forfeits received under
• 6.1. credit operations
• 6.2. Settlement transactions
• 6.3. Other operations
• 7. Other income
• 7.1. Recovery of amounts from the accounts of funds and reserves
• 7.2. Commission received (for cash, settlement, guarantee, collection operations and other operations)
• 7.3. Other income received

Based on the presented list of the bank's gross income, it can be reflected as the sum of operating income, income from side activities and other income of the bank.

Operating income are the bank's main source of income. They include:

1. interest income, the composition of which is discussed above. Among them, income from bank loans is the most important source. It is, as a rule, more than 70% of all operating income of the bank. The loan interest rate differs from the interest rates on other money market obligations (commercial papers, treasury bills) in that it is determined in the contractual process “bank - borrower”, taking into account the specifics of the loan, the ratio of demand and supply of money for money market. Therefore, the loan interest of different banks, even for homogeneous loans, is different. Interest rates, terms, period, procedure for accrual and collection of interest are determined in the agreements between the bank and the client.

Interest income also includes:

• interest received on fixed income securities - these are securities with a fixed interest rate that varies in accordance with the terms of the contract (bonds, etc.);
• income from accounting, leasing, factoring and forfeiting operations.
• 2. Fee and commission income - income in the form of commissions (remuneration) received from third parties for banking operations, including income from trust and agency operations. The size of the commission (tariff) for Banking services consists of their cost and the necessary profit, but depends primarily on supply and demand in the market for this type of banking services. The bank's commission income includes: commission received from operations with securities; commission received from cash transactions, on collection operations, on settlement operations, on issued guarantees, on conversion operations and on other operations.
• 3. Other operating income - all non-interest income, which includes, among other things, income from dealing operations, operations with securities and foreign currencies, income from operations for the purchase and sale of precious metals and securities, positive results of the revaluation of precious metals and securities consist of income from trading operations, including the sale of precious metals and securities, as well as from the revaluation of securities.

Income from securities is the second largest source of the bank's gross income after income from bank loans. The amount of this income is determined by the size and especially the structure of the portfolio of securities and the level of profitability of various types of these securities.

Income from operations with foreign currency and other currency values, including exchange rate differences, consists of income from the purchase and sale of foreign currency and positive realized and unrealized exchange rate differences.

Income from side activities of the bank constitute, as a rule, a small share of the gross income of the bank and include income from non-banking operations, these are:

• 1. Income received in the form of dividends: dividends received from investments in shares (of credit institutions, other shares, non-resident banks, other shares of non-residents); dividends received, except for shares (dividends received for participation in the economic activities of subsidiaries and affiliates; dividends received for participation in the authorized capital of other organizations).
• 2. Income by bank organizations: income received from the activities of banking educational institutions and credit institutions.
• 3. Income of an extraordinary (unforeseen) nature, associated with one-time transactions for the sale (disposal) of the property of a credit institution (premises, machinery, equipment, etc.), as well as income from the lease of property.

TO other income of the bank It is customary to include the following types of income:

• fines, penalties, forfeits received on credit, settlement and other transactions;
• recovery of reserves for possible losses on loans, for possible depreciation of securities, for other operations;
• from write-off accounts payable;
• from posting surplus cash and other material assets;
• income from operations of previous years identified in the reporting year, etc.

The bank's sources of income are divided into stable And unstable. Relatively stable sources of income include interest and non-interest income from banking services, unstable - income from transactions with securities in the secondary market, from unforeseen (extraordinary transactions). Income of an extraordinary (unforeseen) nature is usually associated with one-time transactions for the sale of bank property. It is desirable that the growth of the bank's income is carried out at the expense of stable sources, the absence of a significant impact of unstable sources on the growth of the bank's profit.

Chapter 4. Interest income

4.1. In order to recognize in accounting interest income from transactions for the provision (placement) of cash and precious metals, from acquired debt securities, including promissory notes, from securities lending operations, as well as income from providing for a fee for temporary use (temporary possession and use) of other assets, the conditions specified in paragraphs two to four of paragraph 3.1 of these Regulations must be simultaneously met.

The income of the original buyer arising under the repurchase agreement is recognized as interest income received for the provision of funds.

The income of the original seller arising under the repurchase agreement is recognized as interest income received for the provision of securities.

The paragraph became invalid from January 1, 2019 - Instruction of the Bank of Russia dated October 2, 2017 N 4556-U

4.5. Accrual of interest income on transactions for the provision (placement) of funds, including funds on bank accounts, including correspondent accounts opened with other credit institutions, placement of precious metals, securities lending operations and interest income on acquired debt securities, in including bills of exchange, is made in the manner prescribed by paragraph 1.6 of these Regulations.

4.6. For the purposes of these Regulations, interest income includes commission income in the form of commissions (fees) listed in paragraph 2.6 of these Regulations on operations that generate interest income.

4.7. Interest income on transactions for the provision (placement) of funds in bank accounts, including correspondent accounts opened with other credit institutions, is reflected in the OFR according to the corresponding symbols of section 1

4.8. Interest income arising under the terms of the primary contract for the provision (placement) of funds, the right of claim under which is acquired, but not included in the volume of acquired rights of claim, is recognized as income and reflected in accounting in accordance with clause 4.5 of this Regulation. The specified interest income is reflected in the OFR according to the corresponding symbols of section 1 "Interest income" of part 1 "Interest income, income from adjustments and from the recovery (reduction) of reserves for possible losses".

4.9. Interest income on acquired debt securities, including bills of exchange, accrued in the period until they are paid by the issuer (drawer) or before the disposal (sale) of debt securities, including bills of exchange, are reflected in the OFR according to the corresponding symbols of section 1 "Interest income" Part 1 "Interest income, income from adjustments and from the recovery (reduction) of reserves for possible losses".

4.10. Interest income from securities lending operations is reflected in the OFR according to the corresponding symbols of Section 1 "Interest income" of Part 1 "Interest income, income from adjustments and from the recovery (reduction) of reserves for possible losses".

4.11. Commission fees (fees) attributable to interest income in accordance with clause 4.6 of these Regulations are reflected in the OFR according to the corresponding symbols of Section 2 "Fee income" of Part 1 "Interest income, income from adjustments and from recovery (reduction) of reserves for possible losses" .

4.12. Differences arising between interest income for the reporting period calculated using the effective interest rate, and interest income accrued in accordance with the agreement, are reflected in the FFR under the appropriate symbols of section 3 "Interest Increasing Adjustments for the difference between interest income for the reporting period, calculated in accordance with the effective interest rate, and interest income accrued without application of the effective interest rate" of Part 1 "Interest income, income from adjustments and from the recovery (reduction) of reserves for possible losses" and section 5 "Adjustments that reduce interest income for the difference between interest income for the reporting period, calculated in accordance with the effective interest rate, and interest income accrued without applying the effective interest rate" of Part 3 "Interest expenses, adjustment expenses and loss provisions".

4.13. If interest income from the placement of precious metals on depersonalized metal accounts occurs in the forms specified in paragraph 1.2 of this Regulation, the accounts for accounting for interest income shall reflect the ruble equivalent of the amount of the corresponding foreign currency accrued in foreign currency at the official exchange rate, and for interest income accrued precious metals V natural form, the ruble equivalent of the corresponding amount of the precious metal is reflected at the book price on the date of income recognition.

Interest income from the placement of precious metals (on unallocated metal accounts and in kind) is reflected in the OFR as interest income on other placed funds according to the relevant symbols of Section 1 "Interest income" of Part 1 "Interest income, income from adjustments and from recovery (reduction) reserves for possible losses. The indicated interest income is reflected in the OFR in column 5.

4.15. The difference arising in the event that the sale price of issued debt securities at their initial placement (issue) exceeds their nominal value is reflected in the OFR as a premium that reduces interest expenses, according to the corresponding symbols of section 6 "Premiums that reduce interest expenses" of part 1 " Interest income, income from adjustments and from the recovery (reduction) of reserves for possible losses.

The totality of all bank income in the reporting period is called gross income. As part of gross income, the following groups of income are usually distinguished.

1. Operating income:
   1. Interest income.
   2. commission income.
   3. Income from operations in financial markets.
   4. Other operating income.
2. Income from side activities of the bank.
3. Other income.

Let us consider the composition of these groups in more detail.

Operating income. The largest share in the income structure of a commercial bank is occupied by income from core activities, usually called operating income. Operating income, in turn, is divided into interest and non-interest income.

Due to the specifics banking the bulk of the bank's income comes from interest income, i.e. income from paid placement of own and borrowed funds. Basically, these are incomes from providing loans to customers or from placing temporarily free funds in the central and commercial banks, as well as interest income from investments in debt obligations. This also includes income from accounting, leasing, factoring and forfeiting operations. What all sources of interest income have in common is that they are associated with the provision of funds for temporary use to third parties and generate income in the form of interest on the amount invested. Most Russian banks account for 70-80% of all income from interest income.

Non-interest income include commission income, income from operations in financial markets, income from the revaluation of funds in foreign currency.

The provision of non-credit banking services to customers is the second most important source of income, which in Lately is becoming increasingly important in developed countries. This income is commonly referred to as fee and commission income because many services are charged in the form of commissions. The size of the commission fee is set, as a rule, as a percentage of the amount of the operation or transaction being performed. At the same time, fee and commission income also includes income from those services, payment for which is collected in the form of a fixed amount or in the form of reimbursement of expenses incurred by the bank.

The range of services provided by banks is very diverse and continues to be constantly replenished with various novelties. The main services that bring commission income to banks include: settlement and cash services for legal entities and individuals, operations with plastic cards, provision of bank guarantees, banking servicing of foreign exchange contracts for clients, conversion operations, brokerage and depository services in the securities market, etc. .

Previously, both in Russia and abroad, most banks provided their clients with settlement, cash and other services completely free of charge, covering their costs from the income received from the placement of borrowed funds. However, in the face of declining interest margins, i.e. the difference between the average placement rate and the rate of attracting resources, banks were forced to abandon this practice. At present, there is a trend towards an increase in the share of commission income in the total income of commercial banks. This is due not only to the reduction in the levels of interest margin and the profitability of operations in financial markets, but also to that. that fee and commission income is more stable than interest income. In addition, the receipt of commission income is practically not associated with the risk of losing the value of invested funds (except for guarantee operations).

Another important source of income, which was especially popular among Russian banks until August 1998, is income from operations in financial markets, i.e. from the purchase and sale of securities, foreign currency, precious metals, financial derivatives, etc. These operations are essentially trading and are carried out on the principle of "cheaper to buy - more expensive to sell." As a rule, most speculative transactions are associated with significant risks and therefore, in some countries, commercial banks are prohibited from, for example, buying and selling securities. There are no such direct prohibitions in our country, however, after the 1998 crisis, commercial banks themselves are reluctant to trade in the stock market.

On foreign exchange market central bank The Russian Federation has practically minimized the possibility of banks committing speculative transactions, leaving them the right to buy and sell currency only under specific export-import contracts of clients. At the same time, one should not confuse income from the sale and purchase of foreign currency by a bank at its own expense and income from conversion operations performed by banks at the expense of customers. Latest bank receives not from the difference in exchange rates, but in the form of a commission charged from customers. In addition, the bank may receive income from the revaluation of funds in foreign currency. These incomes are formed if, with an increase in the exchange rate of a foreign currency, the bank's assets denominated in this currency exceed the liabilities denominated in it, or if, with a decrease in the exchange rate of a foreign currency, the bank's liabilities denominated in this currency exceed the assets denominated in it. In the face of significant fluctuations exchange rates and high activity of the bank in the foreign exchange market, these incomes can have a significant share in the composition of the bank's operating income.

The precious metals market in our country is still underdeveloped and, in addition, to make transactions on it, you must have a special license, which is held by a very limited number of banks. The market of financial derivatives (futures, options, forward contracts) has also not fully recovered from the crisis and is used by banks not so much to make profits, but to insure risks (currency, interest, securities transactions).

Income from side activities. Incomes from side activities, as a rule, make up an insignificant share in the structure of income of a commercial bank. They include income from the provision of non-banking services, from participation in the activities of enterprises and organizations, from the lease and sale of premises, machinery, equipment, etc., as well as income from bank organizations (educational banking institutions and other organizations).

With margins shrinking in traditional banking industries, commercial banks are having to diversify their operations to expand their profit opportunities. Since banks are forbidden to engage in production, trade, intermediary and insurance activities themselves, they penetrate into these industries by creating subsidiaries or acquiring blocks of shares (stakes) in existing companies. This process has long been known as the merging of financial and industrial capital, and it is now beginning to develop in our country as well. Banks with wide access to information about the state of affairs in various industries economies and having relatively large financial resources, are well positioned to penetrate the most profitable industries. Direct participation in the capital of enterprises and organizations gives banks the opportunity not only to receive higher income than from their lending, but also to minimize risks by gaining control over their activities.

Banks can also receive additional income from commercial activities their support units. For example, if a bank has its own advertising service, it may provide advertising services to its customers. Similarly, other services can not only support the activities of the bank itself, but also provide paid services to customers. These can be legal, information, telecommunications, marketing, audit, transport, security and other services.

Other income. In addition to income from the main and side activities, banks can receive some other income that belongs to the category of other income:

• fines, penalties, forfeits, fined from customers;
• posting of surplus cash;
• recovery of reserves;
• income from operations of previous years, received or revealed in the reporting year;
• income in the form of a refund of amounts from the budget for overpayment of income tax;
• reimbursement of expenses for the protection of the building, utility payments from renting organizations;
• reimbursement by employees of fees for telephone conversations of a private nature;
• other.

These incomes are essentially accidental, or "not earned" by the bank in the reporting period. They are usually not taken into account when drawing up a bank's income plan for the coming period.

Reflection of income in accounting and reporting. In accordance with the current Chart of Accounts for accounting in credit institutions, income is reflected in balance sheet account 701 and classified as follows;

Bank income

1. Interest received on granted loans, deposits and other placed funds (account 70101)
   1. Interest earned on term loans
   2. Interest earned on overdue loans
   3. Overdue interest received
   4. Interest received from other outstanding funds
   5. Interest received on correspondent accounts opened with the Bank of Russia and commercial banks
   6. Interest received on deposits (if deposits are stipulated by the agreement), including daily allowances, and other placed funds
2. Income received from operations with securities (account 70102)
   1. Interest income from investments in debt obligations
   2. Interest income on promissory notes
   3. Discount income on promissory notes
   4. Income from the resale of securities
   5. Dividends received from investments in shares
   6. Other income received from operations with securities (income from revaluation of securities, commission received from operations with securities, income from REPO operations, income from other operations with securities)
3. Income received from operations with foreign currency, checks (including traveler's checks) (account 70103)
   1. Income received from operations with foreign currency (on exchange operations with foreign currency, on operations on currency exchanges and on other operations)
   2. Income from revaluation of foreign currency accounts
4. Dividends received, except shares (account 70104)
   1. Dividends received for participation in the economic activities of subsidiaries and affiliates
   2. Dividends received for participation in the authorized capital of other organizations
5. Fines, penalties, forfeits received on (account 70106):
   1. credit operations,
   2. settlement transactions,
   3. other operations
6. Other income (70107)
   1. Recovery of amounts from the accounts of funds and reserves
   2. Commission received (for cash, settlement, guarantee, collection operations and other operations)
   3. Other income

The bank's income is reflected on the balance sheet on an accrual basis over a certain period established in the bank's accounting policy, but not more than one quarter. At the end due date income and expense accounts are closed, and their balance is charged to the profit or loss account of the reporting year.

Attribution of the amounts of income and expenses to accounts of the second order is carried out in accordance with the scheme of analytical accounting of income and expenses, provided for in the Regulation of the Central Bank of the Russian Federation of December 5, 2002 No. 205-P “On the rules for maintaining accounting in credit institutions located in the territory of the Russian Federation”. Amounts for single transactions that cannot be attributed to a specific item are reflected in the relevant subsections under the items “Other (other) income and expenses”. In analytical accounting, a separate personal account is opened for each item by type of income and expenses. Additional accounts may be opened at the discretion of the credit institution.

Detailed information about the bank's income and sources of their receipt is contained in Form No. 102 "Profit and Loss Statement". In a more concise form, the same information is reflected in the published income statement (Form No. 807).

issn 2304-120X Kochenikhina EV Non-interest income of a commercial bank // Concept. - 2016. - No. 12 (December). -0.3 p. l. - URL: http://e-koncept.ru/2016/16276.htm.

scientific and methodical electronic journal

ART 16276 UDC 336.71:330.566:336.77

Kochenikhina Elena Viktorovna,

postgraduate student of the Department of Finance and Management, Tula State University, Tula [email protected]

Non-interest income of a commercial bank

Annotation. In conditions of mass banking crisis, falling assets, elevated lending risks and weak growth consumer lending banks turned Special attention on non-interest income. The specificity of the formation of non-interest income of a commercial bank is considered.

Key words: interest income, non-interest income, money circulation, payment turnover, income classification. Section: (04) economics.

The Bank is the basic structural unit in the field monetary circulation. Main functional purpose bank is to implement the process of moving funds from creditors to borrowers, as well as from sellers to buyers.

At present, as a result of the increase in payment turnover, the importance of banks as settlement centers is increasing.

The commercial bank is part of credit system Russia. Generally banking system Russia consists of Central Bank Russia (CBR), credit institutions, as well as branches and representative offices of foreign banks.

The Bank has various sources of income, which include non-interest income arising from the accrual of fines and penalties for violation of obligations arising from the conclusion loan agreement as part of the implementation credit operations.

In general, it should be noted that lending, which for a long time served as the main driver of income growth in the Russian banking sector, has sharply decreased in volume, and this will certainly lead to a change in the structure of banks' profits at the end of the year: the share of interest income will decrease, commission fees will increase. A significant share of commission income for banks comes from settlement and cash services (CSS). To reimburse the costs associated with servicing customer accounts, most banks charge a fee. Commissions may be accrued as a percentage of the amount of each transaction made on the client's account, or in a fixed amount paid periodically. Banks may apply incentives, such as waiving service fees for customers whose account balances do not fall below a set amount. For deposits, term accounts fee for settlement service is not charged, since the interest accrued on these accounts already provides for compensation for the costs associated with servicing these accounts. By international operations banks, the amount of commission payments is differentiated by types of transactions and depends on the amount of fees charged for similar transactions by correspondent banks. Implementation automated systems transfer of funds and identification of payment documents, as well as the creation of computer networks within the bank, can increase the speed of document processing, facilitate the compilation and analysis of data, and lead to cost reduction.

scientific and methodical electronic journal

Fee and commission income of Russian banks have shown steady growth over the past five years. Even in a not very prosperous last year, they grew by at least 10%. Therefore, justification of the specifics of the formation of non-interest income of a commercial bank is an urgent scientific task.

Since the bank is commercial organization, the purpose of its activity is to make a profit, which is defined as the difference between the income received and the expenses incurred. In case of receiving a negative financial result commercial Bank incurs a loss.

An important role in the formation of bank profits is played by such an indicator of banking activity as income.

The income of a commercial bank is formed in two ways:

1) as a result of the implementation of production activities;

2) through the implementation of non-production activities.

The first way involves making a profit directly from the implementation of various banking operations, which, for example, include credit and deposit operations, operations with foreign currency, precious metals, securities, etc. The listed operations constitute the operating profit of the bank and are considered the main source of income for the financial institution.

Accordingly, non-productive or non-operating income is formed as a result of non-productive activities, the results of which are:

Dividends that the bank receives from investments in shares, as well as from participation in the authorized capital of legal entities;

Income from the lease of the bank's property or from the revaluation of this property;

Obtaining income from the payment of fines, penalties, forfeits on credit, settlement and other types of operations by unscrupulous borrowers;

As well as other types non-operating income.

Another basis for classifying a bank's income is its form. Given this criterion, there are interest and non-interest types of income.

Interest income is formed by receiving payments on interest on loans and advances issued, deposits, etc. The second group of income is formed as a result of the accrual of commission for services rendered by the bank, fines, penalties and forfeits, as well as from foreign exchange transactions, etc. .

Non-interest income consists of commission income, income from operations in financial markets, income from the revaluation of funds in foreign currency.

In academic research, the division of non-interest income into four groups is common:

fiduciary income related to the management of client funds;

Service charges associated with customer accounts (cash withdrawal from ATMs, user fees checkbooks etc.);

Trading revenue arising from the revaluation of a portfolio of securities;

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commissions and other non-interest income (fees and other non-interest income) - the largest category, which includes commissions in various fields banking services.

Analysis of non-interest income allows you to determine how effectively the bank uses non-credit sources of income.

For the analysis of reporting and linking to "new" and "traditional" types of activities, the following grouping of non-interest income groups seems justified.

Non-interest income

"New" banking services "Traditional" banking services

Income from operations with securities (trading). - Brokerage and other investment banking services. - Securitization. - Net income from the sale of assets - Commissions associated with the maintenance of accounts. - Trust (fiduciary) operations. - Insurance commissions. - Net maintenance commissions

Among non-interest income, special attention should be paid to fee and commission income, which has the following structure: commissions on cash transactions, commissions for collection, commissions on settlement operations, commissions on issued guarantees, commissions on other operations. An increase in their share and absolute value testifies to the activation by the bank of operations for settlement and cash services for customers.

Non-interest income, that is, income not received from loans, forms a significant part of the profit (up to 30-40%) in the structure of bank revenues both in Russia and abroad. At the same time, a significant share of non-interest income falls on commissions - these are the payments that the bank takes for servicing bank cards, for acquiring (servicing card purchases and online payments), for card-to-card transfers, SMS notifications, cash withdrawals, etc. .

Commission income includes those that banks receive as a result of providing non-credit services, i.e. commission banking services. The latter include services provided on behalf of, on behalf of and at the expense of clients who applied to the bank. The listed operations are paid by clients in the form of a commission.

Depending on the amount of the deal or operation being made, a certain amount of the commission rate is set.

Both in Russia and in the world, banks are striving to increase the amount of commission income, because there is practically no risk on them, and reserves, unlike loans issued, do not need to be created.

Many banks report an increase in fee and commission income. Some banks focused on increasing such revenues as early as 2014, but most - already in 2015, when the decline in lending became obvious (the volume of corporate loans issued, as of August 1, fell by 12% in annual terms, retail - by almost 40%), which negatively affects future interest income.

In addition, the pressure on profits is also exerted by the growth of deductions to reserves for possible losses on loans, because of this, many banks reduced profits by current year or showed a loss. All this forces bankers to cut costs and look for ways to increase income.

issn 2304-120X Kochenikhina EV Non-interest income of a commercial bank // Nauchno-me-I II | ^ "Ch III todic electronic journal "Concept". - 2016. - No. 12 (December). -I-I I I I 0.3 p. l. - URL: http://e-koncept.ru/2016/16276.htm.

scientific and methodical electronic journal

For Russian banks, the main drivers of non-interest income growth in retail business the last few years have been operations with bank cards, acquiring, payments and transfers. At the same time, income from lending operations and banking insurance decreased due to the crisis - but the commission income is growing for almost everyone, starting with Sberbank and ending with the Russian flagship of online banking - Tinkoff Bank.

It must be said that at present commercial banks have an extensive list of services, which is constantly updated and replenished. We list the main types of banking services that form the commission income of a commercial bank: settlement and cash services for legal entities and individuals, provision of bank guarantees, banking services for foreign exchange contracts of clients, conversion operations, brokerage and depository services, operations with plastic cards, leasing operations, farfaiting operations, trust management operations, factoring services, deposit storage services (provision of special safes, cells and premises for storing valuables and documents to clients), etc.

Let us present the proposed classification of income, developed on the basis of systematization of the approaches of various authors (see figure). A distinctive characteristic of the classification is the detailing of non-interest income of a commercial bank.

Classification of commercial bank income

It should be noted that most commercial banks provide some banking services to their customers free of charge, which is covered by income from the placement of borrowed funds. Fees for such services in the form of a commission are collected from customers only by a part of regional banks.

Most commercial banks are experiencing an increase in the proportion of fee income in the total volume of all income. This is due to the fact that fee and commission income is more stable than interest income. In this direction, and

issN 2304-120X Kochenikhina EV Non-interest income of a commercial bank // Nauchno-me-I II | ^ "Ch III todic electronic journal "Concept". - 2016. - No. 12 (December). -I-I I IH^I I I 0.3 p. l. - URL: http://e-koncept.ru/2016/16276 .htm

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a decrease in the profitability of operations in domestic financial markets, and a reduction in interest margin levels. The receipt of commission income is almost not associated with the risk of losing the value of invested assets (except for guarantee transactions).

As noted, non-interest income of the bank also includes the implementation of investment activity commercial bank.

The investment policy of the bank is focused on substantiating the criteria for the effectiveness of investment activities financial institution, to choose from the best tools and ways to achieve them.

If we consider the investment policy from the point of view of the organization, then it is understood as a set of measures aimed at organizing the investment activities of a given organization and managing it. At the same time, it should be taken into account that investment activity should be aimed at achieving the optimal structure and volume investment assets, profit growth at optimal risk.

Development process investment policy complicated. At the same time, the complexity is determined by the duration of investment activity, which should be focused on the future, taking into account the forecast of both external and internal conditions, the probabilistic nature of which complicates the formation of investment policy.

Evaluation of alternative options for investment decisions, development of a strategy that is rational in terms of profitability, liquidity and risk determines the direction of the bank's investment activities. Changes during external environment leave their mark on policy development. With serious fluctuations in external factors, it is even possible to change the direction of the entire investment policy. From the foregoing, we can conclude that the rationale for investment policy is a very time-consuming and complex process, even under favorable conditions, it is stable. emerging economy. The choice of rational methods for implementing the strategic goals of investment activity provides for the development of the main directions of investment policy and the establishment of principles for the formation of sources of investment financing. Based on this, the following areas of the investment policy of a commercial bank can be distinguished:

Investing for the purpose of income in the form of dividends, interest, payments from profits;

Receiving income in the form of an increase in capital due to an increase in market value invested assets;

Investing to generate income, the main of which is current income and capital gains.

The choice of any of the directions will be the main link in the creation of policy, establishing the source of income, approaches to the analysis of investments, the composition of investment objects, as well as the level of acceptable risk.

1. Osmanova Kh. O. Financial management in the management system of commercial banks // Science and modernity. - 2014. - No. 24. - S. 280.

2. Banking analyst portal. - URL: http://analyzbankov.ru.

3. Nikitina E. B. Profit reserves of banks // Bulletin of the Perm University. Series: Economy. -2014. - No. 4 (19). - S. 125.

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5. Nikitina E. B. Decree. op. - S. 128-129.

issn 2304-120X Kochenikhina EV Non-interest income of a commercial bank // Nauchno-me-I II | ^ "Ch III todic electronic journal "Concept". - 2016. - No. 12 (December). -I-I I I I 0.3 p. l. - URL: http://e-koncept.ru/2016/16276.htm.

scientific and methodical electronic journal

6. Kipkeeva A. M., Botasheva F. B. Profit and profitability management of the bank based on multiplication models // Actual problems modern science. - 2014. - No. 3. - S. 35.

7. Avorbe R., Yuryev V. N. Profit maximization models taking into account the types of bank activities // Scientific and technical statements of the St. Petersburg State Polytechnic University. Economic Sciences. - 2014. - No. 185. - T. 1. - S. 269.

8. Korobova GG Banking: textbook. / ed. Dr. Econ. sciences, prof. G. G. Korobova. - M.: Lawyer, 2011. - S. 165-166.

9. Kipkeeva A. M., Botasheva F. B. Decree. op. - S. 37-38.

10. Romanova L. E., Rudakova K. V. Decree. op. - S. 34-35.

11. Korobova G. G. Decree. op. - S. 123-124.

Elena Kochenikhina,

PhD student, Department of Finance and Management, Tula State University, Tula

[email protected]

Non-interest income of commercial bank

abstract. In conditions of massive banking crisis, fall of assets, high-risk lending and weak growth in consumer lending banks focuses on non-interest income. The specific nature of forming non-interest income of a commercial bank is considered.

Key words: interest income; non-interest income; money circulation; payment transactions, revenue classification. References

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2. Portal banking analitika. Available at: http://analizbankov.ru (in Russian).

3. Nikitina, E. B. (2014). "Rezervy pribyli bankov", Vestnik Permskogo universiteta. Serija: Jekonomika, no. 4 (19), p. 125 (in Russian).

4. Romanova, L. E. & Rudakova, K. V. (2012). "Uchet sovokupnogo kreditnogo riska banka pri op-redelenii kategorii kachestva ssudy", Finansyikredit, No. 7 (487), p. 40 (in Russian).

5. Nikitina, E. B. (2014). Op. cit., pp. 128-129.

6. Kipkeeva, A. M. & Botasheva, F. B. (2014). "Upravlenie pribyl" ju i rentabel "nost" ju banka na osnove mul "tip-likacionnyh modelej", Aktual "nye problemy sovremennoj nauki, No. 3, p. 35 (in Russian).

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8. Korobova, G. G. (2011). Bankovskoe delo: ucheb., Jurist, Moscow, pp. 165-166 (in Russian).

9. Kipkeeva, A. M. & Botasheva, F. B. (2014). Op. cit., pp. 37-38.

10. Romanova, L. E. & Rudakova, K. V. (2012). Op. cit., pp. 34-35.

11. Korobova, G. G. (2011). Op. cit., pp. 123-124.

Utemov V.V., Candidate of Pedagogical Sciences; Gorev P. M., candidate of pedagogical sciences, editor-in-chief of the magazine "Concept"