INTRODUCTION 3
CHAPTER 1. THEORETICAL ASPECTS OF SHORT-TERM LENDING TO INDIVIDUALS IN A COMMERCIAL BANK. 6
1.1. Features of lending individuals at a commercial bank. 6
1.2. Types of short-term loans for individuals. 12
1.3. Analysis of the consumer lending market in the Russian Federation 18
CHAPTER 2. ANALYSIS OF CREDIT ACTIVITY OF PJSC ROSBANK. 29
2.1. a brief description of PJSC Rosbank. 29
2.2. Analysis of financial economic activity PJSC Rosbank (2013-2015) 32
2.3. Analysis of short-term lending to individuals. 51
CHAPTER 3. EVENTS FOR THE DEVELOPMENT OF LENDING TO INDIVIDUALS IN PJSC ROSBANK. 66
3.1. Measures to improve lending to individuals in PJSC
Rosbank………………………………………………………………………………………. 66
3.2. Calculation economic efficiency and minimization credit risks. 75
CONCLUSION 78
LIST OF SOURCES USED 82

Bank lending to individuals, the volume and quality of loan debt are largely determined by the state of national economy and stable functioning of its financial market. During the period of economic recovery, growth cash income population, reducing inflation and interest rates, favorable conditions are created for the development of lending to individuals, which helps to increase their purchasing demand, investment and entrepreneurial activity. However, unfavorable changes in the situation on world financial markets in the process of financial globalization are manifested in the instability of the banking sector of the Russian Federation to global financial crises. The dependence of banks on external funding and the underdevelopment of the domestic financial market lead to a liquidity shortage and a decrease in the volume of lending to individuals. The deterioration of the country's macroeconomic indicators affects the financial stability of its citizens and, as a result, affects the growth of overdue loan debt, therefore the problem of intensive growth in the volume of lending to individuals and the regulation of banking risks remains one of the most important in the context of financial globalization.
Issues of development of bank lending to individuals have been widely studied and presented in the scientific literature. At the same time, the last decade has been characterized by the active influence of financial globalization on the process of lending to individuals, which has made the Russian credit market accessible to banks with foreign capital. The expansion of their share in the domestic credit market is accompanied by the influx of a large volume of speculative loan capital, high growth rates of lending to individuals, which, with a low level real income population and high cost of loans can lead to an increase banking risks. Moreover, with increasing competition Russian banks in terms of the cost of attracted domestic deposit resources and transaction costs of lending, they are in many ways inferior to banks with foreign capital. Russia's activities within the WTO accelerate the process of international integration of the personal lending market and the creation of a transnational single credit space. As a result, there is an increasing need for the formation of a modern credit infrastructure, standardization and modernization of the process of bank lending to individuals in accordance with international rules.
The relevance of the topic of this work is caused by the importance of lending to individuals for the optimal development of the country’s economy.
The purpose of the work is to consider lending to individuals in Russia at the present time.
The objectives of the work are determined by the goal, they are as follows:
- to uncover theoretical aspects short-term lending to individuals in a commercial bank;
- carry out analysis credit activities PJSC Rosbank;
- propose measures for the development of lending to individuals in PJSC Rosbank.
The object of the study is lending to individuals.
The subject of the study is the state and features of lending to individuals by PJSC Rosbank.
The theoretical and methodological basis of the thesis was the works of leading domestic and foreign experts, revealing the patterns of lending to individuals, economic and organizational aspects formation of banking policy in this area.
The work used federal laws, regulations of the Russian Federation relating to the activities of commercial banks, materials of scientific conferences and seminars on the topics studied, materials of periodicals, data from published and financial statements of commercial banks in Russia, as well as information from official websites on banking activities.
The study is based on the use of statistical and analytical samples, as well as on the use of grouping, cost and comparative analysis according to the dynamic state of the studied indicators.
The scientific novelty of the results obtained lies in a comprehensive study credit policy commercial bank, in the development and implementation of its goals and objectives, in the development of practical approaches to assessing a commercial bank in the field of lending to individuals. The most significant element of the scientific novelty of this study is the proposal to open credit points in the shopping centers of PJSC Rosbank; the effectiveness of this activity was calculated.
The practical significance of the thesis lies in the use of research results in the activities of other commercial banks in order to develop an effective credit policy for individuals.
Graduate work consists of an introduction, three chapters, a conclusion, and a list of references.
.............
Regulatory acts
1. Constitution of the Russian Federation of December 12, 1993 // Rossiyskaya Gazeta. 1993. December 25. No. 237
2. Federal Law of the Russian Federation “On the Central Bank of the Russian Federation (Bank of Russia)” dated July 10, 2002 No. 86-FZ (as amended on December 30, 2015) // Collection of legislation of the Russian Federation. 2002. No. 28. Art. 2790
3. Federal Law of the Russian Federation “On consumer credit» dated December 21, 2013 No. 353-FZ (as amended on July 21, 2014) // Collections of legislation of the Russian Federation. 2013. No. 51 art. 6673
4. Federal Law of the Russian Federation “On Banks and Banking Activities” dated December 2, 1990 No. 395-I (ed. 04/05/2016) // Gazette of the Congress of People's Deputies of the RSFSR. 1990. No. 27. Art. 357
5. Instruction of the Bank of Russia “On mandatory standards of banks” dated December 3, 2012 No. 139-I (as amended on April 7, 2016) // Bulletin of the Bank of Russia. 2012. No. 74
6. Instruction of the Bank of Russia “On mandatory standards of banks” dated December 3, 2012 No. 139-I (as amended on April 7, 2016) // Bulletin of the Bank of Russia. 2012. No. 74

Books
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13. Money, credit, banks. / Ed. O. I. Lavrushina. - M.: KNORUS, 2005. – 576 p.
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Printed periodicals
29. Agafonova M. V. Formation of the loan portfolio of a modern commercial bank / M. V. Agafonova // Modern high technology. - 2012. - No. 6. - P. 52-55
30. Borodina N.V. Banking face assessment and management

Prospects for improving the forms of ensuring loan repayment in PJSC Rosbank

With the increase in lending in the Russian Federation, the volume of non-repaid loans in the credit sector is inevitably growing. Despite the influx of foreign investment, the state of local currencies was not alarming. All this awaited euphoria on stock market, in isolation from reality, banks issued loans. At almost every step there were advertisements of a similar nature: “loan in 30 minutes”, “just a call and the money is already in your pocket”, newspapers also lured with various offers for loans, and in some banks it is enough to show only a passport or card.

But excessive lending growth can be a threat because it often ends in a sharp contraction and subsequent shock to financial and real sector economy.

According to the IMF, over the past 30 years, 75% of credit booms in countries with developing economy accompanied banking crises, and 85% - devaluation national currencies. A similar situation has developed in Russia. And the leading role here was played by overdue debts both in consumer lending and in the mortgage sector. According to official CMAAC estimates, the total NPL rate for personal loans was 4.3%, for businesses - 2.1% of all loans, as for mortgage lending, then this is almost 8%, and by the end of 2016, according to Rosbank Experts, mortgages accounted for about 20%.

It follows that in absolute terms the hole in bank balances amounted to 400-500 million rubles. At the same time, enterprises, trying to stretch out the debt collection process and thereby postpone their bankruptcy, wisely use all legal possibilities. They are trying to challenge loan agreements with banks by going to court with counterclaims against the creditor bank. Their goal is to gain time in the hope of changing the overall economic situation in the country and the world. Hope for a speedy recovery, including assurances from the government that the credit problem Russian economy will be overcome mainly in the next six months to a year. In support of this, since October 2008, the government has regularly "injected" money into Russian banks (according to some sources, almost a trillion rubles) with the clear goal of getting it to businesses. And he promises that this process will continue until the situation is normalized. Of course, this does not apply to all enterprises, but only to those that are the most promising for the domestic economy and also ensure the economic and defense security of the country. In addition, the state reports that it is ready to directly support them by purchasing preference shares or bonds of enrolled companies, entering the authorized capital of debt organizations.

In addition to businesses, the population has become a major defaulter. In recent years, this market segment has been very attractive for banks, since the profitability of this loan portfolio compared to lending to legal entities is much higher due to greater risk and amounts to 25-30%.

The highest level of non-repayment was observed in the express lending segment - the most profitable for banks. Therefore, almost all banks this moment They simply stopped issuing these loans. In smaller volumes, defaults on car loans and mortgages are also increasing.

A correct assessment of the borrower’s creditworthiness and, accordingly, a fair price for the loan product is the key to confidence in the return of credited funds and, as a result, the effective operation of the bank. In this sense, the crisis caused a sanitizing effect, revealing problems and bottlenecks banking system. Weak banks did not survive, and the rest became more responsible for lending to individuals and legal entities, choosing more reliable borrowers. As a result, banks' retail loan portfolios should improve, and this will reduce the growth rate of overdue debt.

How do banks strengthen their efforts to assess the creditworthiness of their customers?

Firstly, banks are introducing and improving credit risk management mechanisms. Credit bureaus are one of the most important references when analyzing credit risks. At the same time, the main tools are analytics and software, that is, the ability to automate and centralize the monitoring and analysis of potential customer data. Secondly, for this it is still relatively new activity The bank needs to find competent personnel, of which there is currently an acute shortage.

Banks are either trying to resolve loan defaults, trying to use their own security services, or increasingly using debt recovery tools such as resale of part of the loan portfolio to another lender or collection agency. Collectors often work as legal advisors, advising debtors on the legal side, citing laws aimed at punishing bad actors and creditors. Some banks believe that care must be taken in engaging contractors in collections, while it is unlikely that any bank will want to spend time dealing with loans with a low probability of collection. Even in today's difficult financial sector, investors are interested in buying portfolios of Russian distressed debt. Selling such a portfolio with immediate cash payment will clear the bank's balance sheet and free up time for retail lending department employees.

Pledge is the most promising form of ensuring loan repayment in Rosbank PJSC, since it has undoubted advantages among other methods of ensuring the fulfillment of obligations in modern market conditions.

The following are the advantages of collateral:

- a property pledge agreement ensures the availability and safety of this property at the time when the debtor has to pay the creditor, i.e. The pledge remains in force for the entire duration of the main obligation. Moreover, the value of the pledged property will increase in proportion to the level of inflation;
- a real danger of losing property is a good incentive for the debtor to fulfill his obligations properly, because The subject of collateral, as a rule, is particularly valuable, highly liquid property.

Also an important form of ensuring loan repayment are guarantees and sureties. In this case, property liability is borne by the borrower, as a rule, by a third party.

Thus, creditors have at their disposal the most various ways ensuring the return of the slave bank loan.

Which method should be applied in practice depends on a wide variety of factors, including: legal security for the possibility of using specific forms; the lender's previous experience in this area; the possibility of attracting qualified lawyers specializing in certain forms of security; real possibilities of the lender and borrower, etc.

The scope of use of various forms of ensuring loan repayment, taking into account the degree of effectiveness of these forms, depends on the real economic situation, which develops under the influence of many factors. The main ones are the financial condition of the borrower and the quality of the loan security he has (Table 17).

Table 17 Score of the quality of secondary forms of loan repayment security

As can be seen from Table 17, the highest score, which means the most effective, has: collateral and deposit deposits. In these cases there is a relatively high maximum amount loan. At the same time, the complexity of mortgage appraisal reduces the maximum loan level. A lower score was obtained in guarantees (guarantees) and collateral valuable papers.

The maximum loan amount, subject to a guarantee with high creditworthiness of the guarantor, can reach 100%. If the creditworthiness of the guarantor is questionable, the degree of risk increases and therefore the bank may reduce the amount of the loan provided compared to the amount specified in the guarantee agreement or letter of guarantee. The lowest indicator associated with increasing loan repayment risk is assignment of claims and transfer of ownership.

The presence in the arsenal of banking instruments of various forms of ensuring loan repayment implies right choice from an economic point of view of one of them in a specific situation.

To do this, during the consideration of a loan application, it is necessary to analyze the specific borrower for the risk of granting a loan. Two indicators are used as risk criteria: the financial condition of the borrower and the quality of its collateral.

The financial condition of the borrower in economic life determined by the level of profitability and the share of the reserve at the expense of own funds. In accordance with this, three groups of enterprises are distinguished with different levels of risk of late loan repayment:

- impeccable financial condition, i.e. Strong equity base and high profitability;
- satisfactory financial condition;
- unsatisfactory financial condition, i.e. Low share of own funds and low level profitability.

Based on the availability and quality of supply, all enterprises are divided into four risk groups, having:

- impeccable safety;
- sufficient but unfavorable security structure;
- it is difficult to evaluate the collateral;
- no collateral.

Undoubtedly, depending on the belonging of the enterprises to a certain group, taking into account the above criteria, the degree of risk for the bank for later repayment of the loan varies. Therefore, some form of loan repayment security must be used.

Measures taken by a credit institution in relation to current loans may be as follows (Table 18):

Table 18 Measures taken by the credit institution in relation to existing loans

We will look at these measures in more detail.

Implementation and maintenance of the banking system supervisory authorities- managers and personal managers who can provide solutions to a range of issues of interaction between the client (especially a large one) and the bank. Assignment personal manager the client increases the efficiency of service, the speed of response to emerging problems and difficulties, which significantly reduces operational risks and the risk of misunderstanding between the client and a bank employee who is accidentally called upon to solve a specific (one-time) problem that requires much more time to competently study both in the system itself relationships and the essence of a specific problem and find ways to solve it;

Creation of a typical “problem symptom matrix.” It is advisable for the Bank to use a detailed grouping of indicators that allow it to quickly and effectively identify and classify problem loans.

To most effectively prevent the emergence of problem loans, it is necessary to determine the preconditions for the appearance of signs of problems with transactions even before the implementations themselves are implemented. The signs that indicate there may be a problem (including hidden) debt can vary greatly.

Creation of a typical matrix of the most likely behavior of the borrower. In this case, the main (typical, basic) scenarios for the possible development of the situation should be developed after the borrower receives the loan. Such a matrix can serve as a key for a loan officer.

Creation of a typical “bank action matrix”. It is advisable for a credit institution to establish an action algorithm that describes a number of strategic, tactical and operational measures that are taken and are adequate to certain typical scenarios for the development of the situation, especially in the case of (Ideally, the initial stages of the appearance of initial signs of problems).

The development of such a “matrix” set of measures will require relatively small investment, but will lead to a significant improvement in the quality and speed of decision-making on problematic situations arising in systems such as “borrower-bank”, and will allow for a significant and timely resolution (prevent) of a conflict situation. Reduce loss of sides.

Creation of a software package that helps the loan officer make qualified and informed decisions in a timely manner. Using the matrices described above leads to the creation software(software), which allows them to target the loan officer.

The mechanism of action of this class of software “expert-analytical training and self-learning system is recommended”: after entering the main formalized indicators for a specific transaction (indicators of the borrower’s financial and economic activities, external indicators efficiency Industry, borrower, etc.)

In the system database program, comparing the entered actual data with the typical data of the matrix of signs of transaction problems and the matrix of scenarios of borrower behavior, transactions and “issues”: assessment of the situation, signs of problematic transactions and a list of priority actions necessary to improve the quality of the transaction.

The objectives of this software are:

- After analyzing each individual transaction, identify problematic transactions;
- Preliminary problematic transactions analyze financial and economic indicators, production activities borrower, balance sheet data, other reports at the disposal of the Bank;
- compare external and internal factors affecting the borrower’s servicing of the transaction;
- determine the degree of problematic solvency recommended for appointment;
- compare the transaction status with the borrower’s behavior scenarios; “anticipate” the most likely behavior of the borrower;
- based on the most likely behavior of the borrower and the degree of the transaction problem, choose the most appropriate course of action for the bank;
- determine the impact of this transaction on the homogeneous loan portfolio and the bank’s loan portfolio as a whole;
- Predict the cumulative impact of problem loans on the performance of the loan portfolio;
- process (calculate) data on the bank’s loan portfolio (volume, proportions, risk concentration, risk assessment, etc.).

Creating such detailed software is extremely important during a crisis, accompanied by a multiple increase in the volume of work with a constant number of loan officers.

The recognition of many loans as problematic could be avoided if borrowers took the following actions:

- at the stage of applying for a loan, without distortion, they provided complete information about their financial and other status, debt load;
- promptly informed the bank about all changes in their life, financial and economic activities that may directly or indirectly affect the repayment of the loan;
- if problems arose with repaying the loan, they did not delay or aggravate the situation, but immediately turned to the creditor bank for help in solving the problems.

Since measures that can be taken by persons other than lenders and borrowers (third parties, including the state), which directly affect the quality of the relationship and the financial condition of both, can be indicated in the table. 19.

Table 19 Measures affecting the quality of relationships and the financial condition of the bank

Measures affecting the quality of relationships and the financial condition of the bank
1. It is advisable for banks to insure not individual loans, but portfolios of homogeneous loans with an increased risk of non-repayment
2. Part of the Stabilization Fund of the Russian Federation may be used to insure loans, especially during economic crises
3. It is necessary to strengthen the legal protection of the rights of borrowers, to establish priority legal conditions for existing borrower enterprises in judicial consistency with creditor banks
4. It is advisable to legally retain repayment obligations, even those recognized as uncollectible and loans written off by banks, for borrowers for a longer period of time in order to stimulate debt repayment when the financial condition of the debtor improves

The above-mentioned measures make it possible to exclude potentially unreliable borrowers, facilitate the repayment of already granted loans, increase confidence in the banking system as a whole, including due to the growing role of the state in this process, and give the debtor the opportunity to restore his “good name”.

Thus, in conclusion we can draw the following conclusions:

- PJSC Rosbank is one of the leaders in the market financial services for small and medium businesses. The Bank offers comprehensive services for small and medium-sized enterprises, including specially designed loan products;
- analysis financial activities and statistical data for the past year of the credit institution. Open Joint-Stock Company Rosbank indicates the absence of negative trends that could affect the financial stability of the bank in the future;
- Credit work at PJSC Rosbank is structured in such a way that the greatest attention is paid to the main sources of loan repayment. However, in order to minimize risks and overcome unforeseen situations, due attention is paid to additional sources of loan repayment, which include collateral, guarantees and sureties;
- collateral is the most promising form of securing loan repayment at Rosbank PJSC, since it has undoubted advantages among other methods of securing the fulfillment of obligations in modern market conditions;
- an ideal way to ensure the repayment of bank loans, unfortunately, does not yet exist. In this regard, the choice of a specific type of security must be made independently by each credit institution within the framework of making a decision on a specific loan transaction. But our country still needs to pass laws that would allow judges and law enforcement agencies to ensure that a borrower's debt to the lender is repaid.
- analysis of the dynamics of forms of security for loan repayment in the context of legal entities and individuals shows that the most used form of security for loan obligations remains collateral over the past three years. Its share in providing loans to corporate clients is 100%, since under the terms of lending to legal entities, Rosbank only accepts collateral. The share of collateral in securing loans to retail clients of Rosbank PJSC is slightly lower. In 2015 it was 53%, in 2016 - 51%.

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Introduction

Chapter 1. Theoretical basis credit operations commercial bank

1.2Regulatory legal regulation bank credit operations

1.3 Forms of credit and lending principles

Chapter 2. Analysis of credit operations of PJSC Rosbank

2.1 Organizational and economic characteristics of the bank’s activities

2.2 Analysis financial indicators jar

2.3 Analysis of credit operations of PJSC ROSBANK

2.4 Measures to improve the bank’s credit operations

Conclusion

Bibliography

Introduction

Modern commercial Bank is a universal credit organization that provides clients with a huge range of services. Currently, in the conditions of fierce competition between banks and non-bank credit institutions, a commercial bank is forced to expand the range of operations performed in order to obtain sufficient normal functioning arrived. Modern banks are the main participants in the securities market, foreign exchange market, they offer clients different kinds trust and consulting services, provide insurance services through related Insurance companies, expand operations related to plastic cards, carry out real estate transactions through representatives, etc.

The relevance of the topic of the work is that the credit operation is one of the main banking operations. Credit as an economic category plays an important role in a market economy, being the main source of financing for business entities with additional in cash. In the process of conducting active lending operations in order to make a profit, banks face credit risk, that is, the risk of the borrower not paying the amount of principal and interest due to the lender. Each type of credit transaction has its own reasons and factors that determine the degree of credit risk.

Credit risk may arise if the financial situation borrower, the occurrence of unforeseen complications in vegetable plans, not insured collateral, lack of necessary organizational skills or experience in the manager, etc. These and many other factors are taken into account by bank employees when assessing the creditworthiness of the enterprise and the collateral offered as collateral.

Therefore, the research topic is relevant.

The purpose of the final qualifying work is to analyze and take measures to improve the bank’s credit operations.

The specified goal of the final qualifying work necessitated the formulation and solution of the following tasks:

Outline the theoretical foundations of the bank’s credit operations;

Conduct an analysis of the credit operations of PJSC Rosbank;

Develop measures to improve credit operations at PJSC Rosbank.

The object of the study is PJSC Rosbank.

The subject of the study is the credit operations of PJSC Rosbank.

The information base for the study was the regulatory legal acts of the Russian Federation, as well as scientific works devoted to the problems of analyzing credit operations and their application in the practical activities of a commercial bank in modern conditions management. The main experts on the topic under consideration include a significant number of domestic and foreign specialists in the field of organizing bank credit operations: M. D. Alekseenko, I. A. Blank, M. G. Dmitrienko, V. N. Kochetkov, L. Primostka. A., Kovbasyuk M.R., Baranovkiy A.I., Denisenko M.P. and others, Internet resources, statistical data of PJSC Rosbank for 2014-2016.

Empirical, abstract-logical, expert-analytical, analytical-calculation, and normative methods were used as research methods in the work.

Chapter 1. Theoretical foundations of credit operations of a commercial bank

1.1 The concept of credit operations of a commercial bank

It is known that banks play a huge role in the economy of any state, including through credit operations. At the same time, loans are one of the most important types banking assets and generate most of the banks' income. To understand the nature of credit transactions, it is necessary to consider the nature of the loan itself.

Credit arose out of the need to develop commodity-money relations, and the need for it was caused by the uneven circulation of individual capitals. Credit acts as a form of resolving the contradiction between the accumulation of temporarily free monetary resources by some economic entities and the need for them in others.

How are credit transactions carried out? The bank, as an intermediary, accumulates temporarily free funds of the population and enterprises, forming borrowed capital, and provides it for temporary disposal to those legal entities and individuals who need to attract additional financial resources under certain conditions. As a result, credit relations are established between the bank and various entities - economic relations expressed in the redistribution of funds on repayment terms. When they arise, the latter are obliged upon arrival fixed deadlines return money by paying for its use as interest, dividends, commissions, etc.

The main goal of a commercial bank is to make a profit. Consequently, one of the main functions is the mobilization of temporarily free funds and lending to the economy. Lending is carried out at the expense of credit resources - bank resources, which, due to circumstances, were not used to carry out active operations, but can be transferred on the terms of security, urgency, repayment and payment to business entities. However, not all mobilized funds can be used by the bank to provide loans. The amount of funds available for active operations is credit potential- this is the amount of funds mobilized after deducting the liquidity reserve, taking into account risk.

In addition to the commercial bank, other organizations that are integrated into the credit system participate in the lending process. The credit system is a set of organizations or institutions that can participate in the lending process from the position of a lender (Fig. 1).

Figure 1 - Credit system

When carrying out credit operations, the bank bears a certain risk of non-repayment of the loan, which is called credit risk, and represents the risk that financial obligations will not be performed by clients in full and at the time expected or described in the Contract, which may lead to financial losses for the bank.

Thus, credit risk is a risk that depends on the client, on his desire and ability to fulfill his obligation to the bank. The set of measures developed by the bank to reduce credit risk is called credit policy- a set of banking measures aimed at increasing the profitability of credit operations and reducing credit risk.

Activities of banks in conditions market economy subject to the influence of various external and internal factors. In the current recession in the Russian economy, the most important problems for commercial banks are assessing and analyzing the risks of providing loans to borrowers.

A loan portfolio in banking practice contains a set of loans from a particular bank or a set of bank loans assessed by risk level. Banks issue loans by segment: legal entities and individuals, financial institutions, large, medium and small enterprises, bona fide and dishonest clients,

Any credit institution is concerned not only with the quantitative indicators of lending, but also with the quality. The quality of a loan portfolio is understood as such a property of its structure, which has the ability to ensure the maximum level of profitability at an acceptable level of credit risk and balance sheet liquidity.

Credit risk is the risk that the borrower will not be able to fully and timely fulfill its financial obligations, which are stipulated in the agreement. Given the unstable economic situation in the country, banks are forced to take on increased risks, and in this regard, the problem of reducing banking risks has increased sharply. The total risk of a credit institution depends on the degree of credit risk of individual portfolio segments, as well as on the diversification of the structure of the loan portfolio and its individual segments.

One of the methods for reducing and preventing credit risks used in everyday banking practice is the formation of reserves for possible loan losses. If the bank pursues an effective policy in the field of reserve formation, this policy will not only help to increase the stability of the financial activity of the credit institution, but also to avoid fluctuations in profit margins associated with loan write-offs.

Guided by the provisions of the Bank of Russia, credit institutions use the distribution of loans into five quality categories to determine the valuation reserve:

1) standard;

2) non-standard;

3) doubtful;

4) problematic;

5) hopeless.

Each of these categories is characterized by a certain depreciation interval: 0.1-20%; 21-50%; 51-100%; 100%. It should be noted that this classification of categories of loans issued is entirely focused on a qualitative analysis of the financial condition of the borrower.

When determining the likelihood of loan impairment, banks evaluate the client based on such characteristics as the financial stability of the borrower, financial opportunities, ability to provide credit.

Loans provided to individuals for the purpose of calculating the reserve are formed for different groups credit products into separate portfolios that have the same risk characteristics.

The bank analyzes each portfolio based on the duration of the loans in the overdue accounts. A fully amortized loan is considered a loan when the principal and interest payments thereon are more than 180 days past due.

Given the slowdown in economic growth in Russia over the past two years, it is advisable to systematically monitor lending transactions in the context of borrowers' clients in order to take timely action.

The creditworthiness of the borrower plays a key role in credit relations and is a concept characteristic of a market economy. In the conditions of a centralized system of distribution of financial resources, when commodity-money relations were limited and administrative methods of managing credit processes were a priority, it was absent, therefore it can be considered relatively new for the modern Russian economy. Creditworthiness is the borrower's ability to repay its debt obligations in full and on time.

Credit operations are the most important income-generating element in the activities of Russian banks. Thanks to this source, the main part net profit, allocated reserve funds, is formed and is going to pay dividends to the bank’s shareholders. At the same time, bank loans are the main source of replenishment working capital for enterprises in the real sector of the economy. Credit operations, which play an important role in the development of both banks and other organizations, determine the efficiency of the country’s economy as a whole.

Consequently, on a macroeconomic scale, the significance of credit operations lies in the fact that, with the help of their banks, temporarily free funds are converted into operating funds, stimulating the process of production, circulation and consumption. For banks, lending operations are the most important type of banking activity that generates income. However, in order to fully understand the essence of credit operations, we must not forget that the provision of a loan is always associated with credit risk, which is expressed in the non-repayment of the principal amount and interest for it by legal entities and individuals.

A complete understanding of the nature and essence of credit operations is impossible without taking into account the elements credit system generally.

Lending includes three main components - objects, collateral and credit services. In any system, these three main elements retain their fundamental importance and determine the “face” of a credit operation and its effectiveness. The main elements of the credit system are inseparable from each other. Success in a bank's lending activities occurs only if each of them complements each other and increases the reliability of the loan transaction. On the other hand, an attempt to destroy their unity inevitably violates the entire system, undermines it, and can lead to a violation of the repayment of bank loans.

However, another element of the credit system inevitably appears, trust. This follows from the very concept of credit, which is from lat. "Creed" also means "to believe." In a loan, as you know, both parties are the lender and the borrower. Between them, based on regenerability, the cost of lending moves. This movement inevitably generates trust between the borrower, who believes that the bank will provide the loan on time in the required amount, and the lender, who believes that the borrower is using the loan correctly, will return the loan provided to him earlier on time and with interest on the loan. Credit as economic relations is always a risk, and without trust this is impossible. Therefore, we can say that trust, on the one hand, arises as a necessary element of credit relations, on the other, as a conscious position of the two parties, which has a certain economic basis.

Thus, the subject of lending from the point of view of classical banking are legal entities or individuals who are capable and have material or other guarantees for carrying out economic, including credit, operations.

Any property owner who inspires confidence in the bank, who has certain material and legal guarantees, who wants to pay interest on the loan and return it to the credit institution, can become a borrower. The subject of obtaining a loan can be at a completely different level, ranging from an individual, enterprise, firm to the state.

In a narrow sense, an object is an item for which a loan is issued and for which a credit transaction is concluded. The object of bank lending can be private or cumulative. It becomes private if the “under” loan issued is isolated, it is separated from other loans. For example, a bank can provide its client with separate needs related only to the accumulation of packaging, raw materials or finished products. The direct opposite of a specific object is a cumulative object, when a loan is issued to multiple objects that are not separated from each other, but are combined into one (common, cumulative) object.

However, the loan may not necessarily be issued to form a tangible item. In a broad sense, the object expresses not only the object in its material, tangible state, but also the material process as a whole, which requires a loan and for the sake of ensuring continuity and accelerating the completion of the loan transaction.

Thus, credit transactions are the relationship between the lender and the borrower (debtor) when providing the first and last certain amounts of money on the terms of payment, urgency, repayment.

Bank credit operations are divided into two large groups:

Active, when the bank acts as a lender, issuing loans;

Passive, when the bank acts as a borrower (debtor), attracts money from clients and other banks on the terms of payment, urgency, repayment.

There are two main forms of credit transactions: loans and deposits.

Accordingly, active and passive credit operations can be carried out both in the form of loans and in the form of deposits. Active credit operations consist, firstly, in relation to credit operations with clients and operations to provide interbank loans; Secondly, from deposits placed in other banks. Passive lending transactions also consist of deposits from third-party entities and individuals, including customers and other banks in that banking institution, and lending transactions to obtain interbank loans from the bank.

Almost any commercial bank in Russia carries out many active operations, including credit operations. However, the types of credit transactions are different and depend on many conditions. Let's consider the main types of credit operations carried out both in Russia and in other countries of the world, and note some of their features.

Ship operations are divided into groups in accordance with the following criteria(characteristics):

type of borrower;

provision method;

lending terms;

nature of circulation of funds;

purpose (loan funds);

the type of account to be opened;

procedure for issuing funds;

loan repayment method;

the procedure for calculating and repaying interest;

degree of risk;

type of documents to be issued, etc.

Therefore, the classification of loans issued by banks can be carried out for a number of reasons.

In the area of use (loan objects), loans in our country are divided into: targeted loans for payment material assets to support the production process, loans for trade and intermediary operations, loans for construction and purchase of housing, etc.

According to the subjects of the credit transaction (according to the form of the lender and the borrower), the following are distinguished:

A) depending on the type of lender:

bank loans. These loans are provided by individual banks or banking consortia (banking associations).

loans from non-bank credit institutions. This type includes loans provided by pawn shops, office rentals, mutual aid funds, credit cooperatives, building societies, pension funds etc.

personal or private loans, that is, loans provided by private individuals.

loans provided to borrowers by enterprises and organizations in the form of commercial loans, installment loans or, for example, provided to the population by trade organizations.

B) by type of borrower:

loans legal entities, such as commercial organizations, non-profit, government organizations.

loans to individuals.

on an industry basis, loans are allocated by banks to industrial enterprises, Agriculture, trade, transport, communications, etc.

According to the terms of the loan, loans are divided into:

short-term (from one day to one year);

medium-term (period from one year to three to five years).

long-term (for a period of three to five years).

I would like to note that this division in many cases is conditional, especially during periods of economic instability.

Depending on the type of account that must be opened, one-time loans are provided from separate (simple) loan accounts or lending from special credit accounts, which account for the total debt of clients to the bank.

When securing loans, unsecured (blank) and secured (collateral, guarantees, sureties, insurance) are provided. The main reason why a bank requires collateral is the risk of losses in the event of unwillingness or inability to repay the loan on time and in full.

In accordance with the repayment schedule, there are loans that must be repaid at one time and loans with installments. Loans without installments have important feature: For such loans, repayment of loans and interest is carried out simultaneously.

Installment loans include:

loans with a single periodic loan repayment (monthly, quarterly, etc.);

loans with uneven periodic loan repayments (the loan repayment amount changes (increases or decreases) depending on certain factors, for example, as the final date of loan repayment or the conclusion of a loan agreement approaches).

loans with uneven, non-periodic repayment.

It is also possible to split loans into loans with grace period and without a grace period.

According to the interest collection method, loans are classified as follows:

loans with deduction of interest at the time of loan provision;

loans with interest payments during loan repayment;

loans with interest payments equal for the entire period of use (quarterly, once every six months or according to a specially agreed schedule).

There is also such a thing as a loan with annuity payment, that is, repayment of the principal debt while simultaneously paying interest for using the loan.

Based on the nature of circulation of funds, loans are divided into:

A) seasonal and off-season;

B) disposable and renewable (rotating, tipping).

The group of revolving loans generally includes loans provided to customers under credit cards or loans on separate active passive accounts in the form of overdraft, contractual loan, etc.

An installment loan involves periodic repayment of the loan and interest. In most cases, the borrower obtains such a loan to purchase goods or cover other expenses and agrees to repay the loan in equal installments every month. Credit card loans and current account overdrafts can technically be converted into installment loans because they also make periodic (mostly monthly) payments. However, they have a number of features that make it possible to divide them into a separate group of loans.

Installment loans can take the form of direct or indirect bank credit. When providing a direct bank loan, a loan agreement is concluded between the bank and the loan borrower. An indirect bank loan presupposes the presence of an intermediary in the credit relationship between the bank and the client. This intermediary is most often a retail business. Credit agreement in this case, it is concluded between the client and the store, which subsequently receives a loan from the bank.

The above classification is conditional, since in banking practice it is sometimes impossible to distinguish one or another type of loan in its pure form in accordance with a certain classification criterion. At the same time, the presented classification reflects the variety of loans, but does not exhaust all possible classification criteria, so it can be continued depending on other characteristics.

1.2 Legal regulation bank credit operations

Banking is a system of current operations and operations aimed at making a profit. Current Russian banking legislation does not define banking activities or transactions, although it uses specified terms.

The development of credit operations of commercial banks must be carried out in strict compliance with existing legislative acts regulating the relevant aspects of banking activities, which directly or indirectly affect the ability of banks to invest in certain types of credit operations.

Current legal basis the existence of the banking system is the Civil Code of the Russian Federation and the Constitution of the Russian Federation. Constitutional norms determine the bodies authorized to perform the functions of managing the credit and banking system, the procedure for their formation and the principles for performing the tasks assigned to them. The Constitution of the Russian Federation reflects the status, objectives, main functions and principles of organization and activities Central Bank of the Russian Federation as a public legal organization, its organizational structure, as well as basic rights and responsibilities,

According to Art. 819 Civil Code of the Russian Federation, in accordance with the loan agreement, a bank or other credit institution undertakes to provide funds to the borrower in the amount and on the terms provided for by the agreement, and the borrower undertakes to return the money received and pay interest on it. Therefore, obtaining a loan is initially defined in civil law as receiving a certain amount of money.

However, further we can see that credit relations can be expressed not only in the transfer of a sum of money for temporary use and its subsequent return with interest, but also in the transfer of a certain product, other things transferred as if for a loan ( commodity credit). There are also legal relations of factoring and leasing, which in their content also help a small entrepreneur obtain certain resources for his development.

The Civil Code of the Russian Federation determines the legal provisions of entities participating in civil circulation and carrying out their activities in the credit sector, the procedure for maintaining state registration(Article 51) and termination of their activities (Article 54). It also provides general rules on the status of individuals (Chapter 4), rules for concluding transactions (Chapter 9), general rules of contracts and obligations (Subsection 2). Details are considered to be such contracts that are used in banking activities as an agreement bank deposit(Chapter 44), bank account agreement (Chapter 45).

Enforcement of obligations is discussed in Chap. 23, which, in particular, states that the main forms of security can be a fine, a pledge, a lien, a surety, a bank guarantee, and a deposit. Chapter 25 and ch. 26 regulates liability for breach of obligations and termination of obligations. Chapter 46 is devoted to payment issues - cash and non-cash. Chapter 54 describes trust management property, issues of financial leasing are considered.

Legal status, goals, functions and powers of a single and independent subject of the first level of the banking system of the Russian Federation - the Central Bank of the Russian Federation by the Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)”.

In accordance with Art. 56 of the Law, the Bank of Russia is a banking regulation and banking supervision body that exercises constant supervision over compliance by credit institutions and banking groups with banking legislation, regulations Bank of Russia and the mandatory standards established by them.

With regard to credit relations, the Bank of Russia may establish mandatory standards for the functioning of credit institutions, in particular, regarding the risks of a credit institution for loans provided, as well as impose other requirements on the activities of credit institutions.

One of the main laws regulating credit relations is the Law of the Russian Federation “On Banks and Banking Activities”.

First of all, in Art. 5 of this Law defines banking operations, including the placement of funds on one’s own behalf and at one’s own expense, which is expressed in the provision of loans to legal entities and individuals. In addition, the Law defines the provisions and requirements for the implementation of activities by credit institutions, types, procedures for conducting banking operations and operations and protecting the interests of clients of credit institutions.

Article 29 of the Federal Law “On Banks and Banking Activities” regulates interest rates on loans. In particular, the bank does not have the right to unilaterally change interest rates on loans and the procedure for determining them. In accordance with the loan agreement concluded with a citizen borrower, a credit institution cannot unilaterally shorten the term of this agreement, increase the amount of interest and change the procedure for determining it, increase or establish a commission on transactions, except in cases provided for by Federal Law.

Federal Law of December 30, 2004 No. 218-FZ (as amended on December 3, 2011) “On Credit Histories” defines the concept and composition of credit history, the grounds, procedure for the formation, storage and use of credit histories. Related activities of credit history bureaus are regulated , features of the creation, liquidation and reorganization of credit history bureaus, as well as the principles of their interaction with sources of credit history, borrowers, government bodies, local governments and Bank of Russia.

Other federal laws also regulate relations arising in the course of the activities of a credit institution and a borrower, but these laws relate to the regulation of relations in consumer lending only indirectly and, rather, are reference (declarative): Federal laws"About mortgages" currency regulation And exchange control"and other federal laws.

Among the regulatory legal acts of the Bank of Russia regulating credit relations include:

Resolution of the Bank of Russia No. 2459-U dated 06/03/2010 No. 2459-U “On the specifics of assessing credit risk for individual issued credits, loans and equivalent debts” establishes the procedure for credit institutions to form reserves for possible losses on loans, on loans and equivalent debt, to which include monetary claims and claims arising from transactions with financial instruments, as well as the features of the Bank of Russia’s supervision of credit institutions’ compliance with the procedure for forming reserves for loan repayment.

Bank of Russia Instruction No. 139-I dated December 3, 2012 (as amended on February 13, 2017) “On Mandatory Banking Standards” establishes the numerical values and methodology for calculating such mandatory bank standards as the maximum risk for each borrower or group of related borrowers, maximum size main credit risks, maximum loan amount, bank guarantees and guarantees provided by the bank to its participants (shareholders).

Among internal documents The bank's credit policy is important.

The credit policy of a commercial bank is a set of factors, documents and actions that determine the development of a commercial bank in the field of lending to its clients. The credit policy determines the goals and priorities of the bank’s credit activities, the means and methods of their implementation, as well as the principles and procedure for organizing the credit process.

It should be noted that due to large quantity and inconsistency in the legal regulation of credit operations, the process of real lending in each specific bank is regulated mainly by local legal acts.

These include, first of all, the rules for lending to this bank, provisions on the credit committee, descriptions job responsibilities certain categories of commercial bank employees who decide to grant a loan. The legal significance of these acts lies in the fact that before signing the contract they represent recommendations for the borrower, after which they are voluntary obligations. Therefore, before receiving a loan, it is advisable for all potential borrowers to carefully study the lending rules in order to understand the totality of rights and obligations and even more about the measures of responsibility and control exercised by this bank.

To evaluate Current state legal regulation of lending operations, determine the possibilities and methods of its use, as well as formulate recommendations for its improvement, first of all it is necessary to determine economic needs and the aggregate interests of the Entities involved in lending.

First of all, there are two entities involved in bank lending: the bank and the borrower. For a bank, lending is a type of professional entrepreneurial activity, one of the main sources of profit.

In this capacity, bank lending is considered as distinguishing feature bank and requires licensing by the Bank of Russia. The same lending is a permanent activity, that is, a set of coordinated and, as a rule, standardly implemented actions, united by one goal - profit.

Naturally, it is best for the bank to provide the most expensive and most often short term loan. Especially now, when the instability of the economy and the high degree of risk in credit operations increasingly predetermine the orientation of banks primarily towards short-term lending (up to 1 year) and even short-term lending (several days or weeks).

For the borrower, who can be individuals and their structural units, citizens, a loan is often a way to solve their financial problems, a way to ensure production activities, and urgent needs. In this regard, the borrower is, in principle, ready to undertake additional expenses in the form of interest for using the loan, but, of course, this interest and the loan term must be feasible, which makes it possible to develop production, build residential and non-residential premises, Development and mastery of new technologies, etc. The borrower is interested in a cheap and long-term loan.

In addition to these two apparent entities with opposing interests, at first glance, in bank lending, unlike other types of lending, the interests of two other entities are affected. The first organization is a participant in securing the fulfillment of loan obligations if the borrower is not one.

We are talking about a guarantor, a guarantor, an insurer, a third party - a pledgor. This person is primarily interested in what credit obligations have been fulfilled, and in case of non-compliance loan agreement he acquires independent rights in connection with the exercise of responsibility. The second subject is the owner of the rights.

The fact is that bank lending, unlike other types, is carried out not so much at the expense of the bank’s funds, but at the expense of the so-called borrowed funds. Their legal regime is not sufficiently developed, but in any case it can be argued that in relation to these funds there are additional obligations to the bank and the right of its depositors who transferred money to it in the form of deposits or accounts.

In addition to depositors, money for lending under certain conditions, which are encumbrances on the loan, can be provided by the state in the form of targeted soft loans.

Therefore, it is necessary to talk about the interests of bank depositors who provided their funds for the bank’s business and, therefore, need legal protection. These subjects are interested in obtaining the maximum possible interest rate on their deposits and therefore in providing expensive loans, but they are exposed to the risk of adverse consequences of banks' lending policies.

Depositors and banks have their own risks (for the depositor - the risk of the owner, for the bank - the entrepreneur), and these risks must be in a balanced state. In other words, the bank does not have the right to decide all its financial difficulties only at the expense of its investors.

Regarding the state or society as a whole, which has allocated a certain amount of money to ensure socially significant activities or the rights of certain social groups, we need to talk about attracting these funds to specific borrowers.

The specific holders of rights and interests in directed lending should be those government agencies that are required to sell the loan.

It is necessary to name another complex issue that has its own interests in lending or the implementation of credit policies by banks, but does not have a clearly defined legal status, but nevertheless has a significant impact on banking practice. We are talking about such an unconventional subject as the banking system of the Russian Federation as a whole.

In general, it can be argued that banking practice has developed its own customs and rules for the provision and repayment of loans, which, despite its far from complete compliance with the law and regulations, sometimes have a decisive influence on legal regulation, since they recorded the economically and, in principle, legitimate interests of credit organizations. This legal status to some extent reflects the interests of lending participants and records legal nature credit operations.

In conclusion of the review of the regulatory framework for bank lending, it should be noted that with the adoption of the new Civil Code of the Russian Federation, the role of the agreement has increased significantly and began to propose and regulate legal relations between the parties. The ability of the parties to formulate, one way or another, some provisions of the agreement has expanded significantly. This means that in many cases, property interests and the welfare of the organization depend on the correct wording of the contract, determined by practice.

1.3 Forms of credit principles

The form of a loan characterizes the external manifestation and organization of credit relations and is determined by a number of characteristics: the object of the credit transaction, the composition of participants, the intended purpose,

Changes in production, commodity-money relations lead to changes existing forms lending and creating new ones.

The commodity form of credit historically preceded the monetary form. In its purest form, this means providing and returning value in the form commodity values. The predominant form is the monetary form, when the provision of a loan, its repayment and payment of interest is made in the form of money (bank loan, mortgage, etc.).

There are many purposes for obtaining and lending objects, but they can be grouped into the form of productive and consumer forms of credit. The production form of credit implies its use for the purpose of production and circulation for production purposes. The consumer form is used for consumer needs population.

In a developed market economy they use various shapes loan (Table 1)

Table 1

Basic forms of credit

Loan forms	Loan object
Commercial	Commodity capital	Loan provided in commodity form sellers of goods to their customers in the form of deferred or installment payment for goods sold or services provided. This form of loan helps speed up the implementation
Bank	Money capital	Credit provided in the form of cash loans by commercial banks and other lending institutions to legal entities and individuals, as well as to the state and foreign clients
Consumer	Durable goods	Credit provided trading companies, banks and specialized credit institutions to the population for the purchase of durable goods with installment payment
Mortgage	Long-term loans secured by real estate	A loan issued for the purchase or construction of housing or the purchase of land. The interest on the loan ranges from 15 to 30%
Interbank	Money capital	A loan provided by banks to each other when some banks have a shortage and others have an excess of credit resources
State	Loan to finance the budget deficit, etc.	A loan in which the borrower is the state or local authorities, and the loan itself takes on the form of a government loan
International	Loan for the implementation of international banking programs and etc.	Credit covering economic relations between the state and international economic organizations. Exists in the form of both commercial and bank loans

In the context of the development of a market economy, a special place is occupied by such forms of lending as leasing, factoring, forfaiting, and trust.

Leasing is a non-cash form of loan, that is, a form of rent with the transfer of machinery, equipment and other tangible assets for use with subsequent payment of their cost.

Leasing - rental of technical equipment and industrial facilities for a period of 6 months to 15 years. It is carried out on the basis of an agreement between the leasing company (lessor), which acquires property at its own expense and rents it, and the tenant (lessee), who gradually pays rent for the use of leased property.

Factoring is a financial commission transaction in which the client appoints accounts receivable factoring company or the factoring department of the bank.

This operation is performed for:

1) immediate receipt of the majority of the payment;

2) guarantees of full repayment of debt;

3) reducing the cost of maintaining accounts. Typically, the client is a supplier, inferior to the factoring company, and has the right to receive payment for goods delivered or services provided.

The factoring company immediately pays the client 70 to 90% of the claim in the form of a loan, and the balance (minus interest on the loan and factoring service fee) is provided after the entire debt is recovered. Factoring initially arose as an operation of resellers, and then acquired the form of lending.

Forfaiting is, in essence, long-term factoring associated with the sale of debts to a bank, the collection of which will be received in 1-5 years.

Forfaiting is a special form of lending trading operations. The main condition of forfeit is that all risks on debt obligations are transferred to forfeit without the right to reverse the seller’s obligations.

Trust is the management of clients' capital. In foreign practice, trust is understood as the activity of banks or financial institutions to manage property and perform other services on behalf of and on behalf of the client as a trustee.

Based on an agreement concluded between the interested parties (or at will), the authorized person acquires the corresponding rights and acts as an administrator of the property, including the balances in bank accounts.

It should be noted that bank lending to legal entities and individuals is carried out in strict compliance with the principles of lending, which form the basis of the credit system.

The provision of loans by banks implies the unification of the rules and principles for the implementation of this type of activity and, therefore, its construction in accordance with some generally accepted principles, ensuring, on the one hand, the protection of the interests of all participants in lending, and on the other, the comparability of the effectiveness of lending carried out various banks. The general principles of bank credit should serve as a function of unification and comparability, which can consider general principles or rules for the implementation of lending activities, developed by practice and enshrined in legal requirements, compliance with which is the most important precondition for the effective operation of banks and borrowers.

The following basic principles of lending are distinguished: urgency, repayment, payment, differentiation, loan security (Table 2).

table 2

Lending principles


Urgency	Indicates a necessary condition for repayment of the loan. The loan must be repaid within a strictly defined period
Repayment	Means that after the end of the loan period, the loan issued is subject to mandatory repayment
Payment	The borrower must pay the bank a certain fee for the temporary use of funds. In practice, this principle is implemented using the bank interest mechanism
Differentiation	Banks should not have the same approach to resolving the issue of issuing loans to various business entities
Security	It means that the borrower’s property, valuables and guarantees allow the lender to be confident in the return of the funds issued. To ensure timely repayment of the loan, creditors under the agreement assign a pledge, surety or bank guarantee

The relevance of lending is a necessary form of ensuring loan repayment. The principle of urgency means that the loan must be repaid within a strictly defined period. And, therefore, urgency is a temporary guarantee of loan repayment. The loan term is the period for borrowed money in the borrower's household, in case of violation of this condition, the lender has sufficient grounds to apply economic sanctions to the borrower in the form of an increase in interest and a subsequent postponement of submission financial requirements in a court. A partial exception to this rule are so-called call loans. (Loan loans are loans that must be repaid within a fixed period after receiving official notification from the lender.) Currently, they are practically not used not only in Russia, but also in most other countries, since they require relatively stable market conditions loan capital and in the economy as a whole). Repetition is a feature that distinguishes credit as an economic category from others economic categories commodity-money relations. Without repayment of the loan, the loan cannot exist, therefore repayment is an integral part of the loan, its attribute.

The repayment and urgency of lending is explained by the fact that banks are mobilizing temporary available funds enterprises, institutions and the population for lending. These funds do not belong to the banks, and ultimately they come to the bank from the different market segments they go to (consumer, commercial loans, etc.). main feature of such funds is that they are subject to return to the owners who invested them in the bank on the terms of time deposits. The basic basic banking rule states: “The size and timing of the bank’s financial requirements must correspond to the size and timing of the obligations.”

Payment of bank loans is the payment by recipients of a certain temporary use fee for their cash. The implementation of this principle in practice is carried out through the mechanism of banking interests. The bank interest rate is a kind of “price” loan. Loan repayment is intended to have a stimulating effect on the commercial calculations of enterprises, encouraging them to increase their own resources and save costs on borrowed funds. The bank pays the bank to cover its expenses related to the payment of interest on deposits of foreign funds, the cost of maintaining its equipment, the cost of inflation, and also makes a profit to increase lending resource funds (reserve, statutory) and use them for its own and other needs.

Credit differentiation means that commercial banks should not have a clear approach to the issue of providing credit to their clients applying for a loan. Credit should be provided only to those entities that are able to repay it in a timely manner. Therefore, differentiation of lending should be carried out on the basis of lending indicators, which are understood as the financial condition of the enterprise, which gives confidence in the ability and willingness of the borrower to repay the loan within the contract period. These qualities of potential borrowers are assessed by analyzing their liquidity balance, ensuring the economy own sources, level of profitability at the current moment and in the future.

The degree of creditworthiness (or creditworthiness) of a customer is an indicator of the individual or private credit risk for the bank associated with a particular customer of the specific loan granted to the customer.

Credit security covers one of the main credit risks - the risk of loan non-repayment. If this principle were not taken into account, then banking would become a speculative occupation, where the high risk of transactions would lead to a sharp increase in interest rates.

It should be noted that the solution to the problem of securing a loan depends on the type of lending and the subject of the loan. If speak about large company, which has been operating successfully for decades, having a good and long credit history, occupying a leading position in the market, headed by well-known professionals, then resolving the issue of providing loans requires one approach.

If we consider the issue of a loan for a small enterprise, we just register and start our business activity from scratch - then without resolving the issue of collateral it is impossible to obtain a loan.

Chapter 2. Analysis of credit operations of PJSC Rosbank

2.1 Organizational and economic characteristics of the bank

Open Joint Stock Company "Rosbank" is a diversified private financial institution, one of the leaders of the Russian banking system. PJSC Rosbank is consistently implementing the strategy of creating a universal financial institution national scale and serves all categories of clients.

The main activities of Rosbank PJSC are retail, corporate, investment banking activity and working with wealthy private clients. At the moment, Rosbank PJSC has the largest private regional network in the country: more than 700 network branches in 70 regions of the Russian Federation.

The most important thing for the bank is the development of retail business. PJSC Rosbank actively works with the population, offering various options deposits and various loan products. The bank occupies a leading position in the consumer and mortgage lending market. More than 3 million people are private clients of Rosbank PJSC.

A significant share of credit resources was placed among trading enterprises(16.3%), construction (13.9%), electricity (12.2%). Rosbank actively cooperates with enterprises and organizations of the real sector of the economy of the military-industrial complex (7.8%), ferrous metallurgy (4.0%). Among other industries to which the Bank provides credit resources, it is also necessary to note leasing companies (8.0%) and financial organizations (3.2%).

The bank is one of the leaders in the market of financial services for small and medium-sized businesses, serving about 45 thousand clients. The bank offers comprehensive services for small and medium-sized enterprises, including specially designed loan products. Fruitful cooperation with domestic and foreign financial and credit institutions ensures a high level of trust in Rosbank OJSC, which allows us to make client payments on favorable conditions and effectively attract resources for clients.

PJSC Rosbank is one of the leaders in the market of financial services for small and medium-sized businesses. The Bank offers comprehensive services for small and medium-sized enterprises, including specially designed loan products (Table 3).

Table 3

Main activities of PJSC Rosbank

Prospects for improving the forms of ensuring loan repayment in PJSC Rosbank. Thesis: Risk management methods for credit products provided to legal entities using the example of Rosbank OJSC Recommendations for improving the credit system

Prospects for improving the forms of ensuring loan repayment in PJSC Rosbank

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