The bank's resources are 1 own. Bank's own and borrowed funds. University of Economics and Management

Passive operations are a set of operations that ensure the formation of commercial bank resources.

The resources of a commercial bank can be generated from its own and borrowed funds.

To your own resources commercial bank relate:

authorized capital;

funds: reserve and special;

mandatory reserves to cover possible losses on loans and from transactions with securities;

retained earnings.

The bank's authorized capital is formed from the participants' own funds and serves to ensure its liquidity. Minimum size authorized capital and the procedure for its calculation is determined by the Central Bank of the Russian Federation.

The reserve fund is formed from deductions from profits and serves to cover losses arising from the main activities of the bank. The minimum amount of this fund is up to 15% of the authorized capital.

Commercial banks can form special funds: economic stimulation, depreciation of fixed assets, production purposes.

The formation of mandatory reserves is mandatory and is included in the cost of services provided. banking services. In some cases, mandatory reserve funds are formed from profits. Insurance reserves are created against possible depreciation of investments in securities and losses on issued loans.

Retained earnings are the part of profits remaining after payments to the budget, contributions to reserve capital, special funds and dividend payments.

The bank's own resources are of great importance in maintaining its stability and liquidity.

Raised funds also play an important role. By mobilizing temporarily available legal and individuals in the financial resources market, commercial banks satisfy the economy’s needs for additional working capital and investment funds.

Raised funds are formed through the following banking operations:

attracting loans and borrowings received from other legal entities;

deposit operations.

Deposit operations are operations of banks to attract funds from legal entities and individuals into deposits for a certain period of time, or on demand.

The objects of deposit operations are deposits - amounts of money that the subjects of deposit operations deposit into the bank and which for a certain time are deposited in bank accounts due to the current procedure for carrying out banking operations.

Based on their economic content, deposits are usually divided into 3 groups:

time deposits (with their variety – certificate of deposit);

demand deposits;

savings deposits of the population.

Each of these groups is classified according to different criteria. Time deposits are classified according to their maturity, for example:

deposits with a maturity of up to 3 months;

deposits with a period of 3 to 6 months;

deposits with a maturity of 6 to 9 months;

deposits with a period of 9 to 12 months;

deposits with a maturity of over 12 months, etc.

Demand deposits are classified depending on the nature and ownership of the funds stored in the accounts. It can be:

funds in settlement, current, budget accounts of enterprises, organizations and institutions of various forms of ownership;

funds in special accounts for storing various (according to their intended economic purpose) funds;

own funds of enterprises intended for capital investments;

funds of enterprises and organizations in settlements;

funds in correspondent accounts for settlements with other banks;

funds from local budgets, etc.

Savings deposits, depending on the features of their storage, are divided into:

urgent, urgent with additional contributions;

winning, monetary and clothing winning, youth bonus;

conditional, bearer, current accounts, demand accounts, savings certificates, plastic cards(credit).

One of the central problems deposit policy bank is to determine the optimal storage period for time deposits of legal entities and individuals. The terms must be linked to the turnover periods of loans for the issuance of which time deposits can be used.

The volume of savings (deposit) certificates and bonds issued by credit institutions for the first half of 2011 can be seen in Appendix 4.

Correspondent accounts are demand deposits of correspondent banks, i.e. banks having contractual relations with each other.

Among non-deposit sources of funds attracted by banks, a special place is given to interbank loans and loans provided by the Central Bank of Russia.

Interbank credit is a type of loans provided by one commercial bank to another. Their purchase and sale is carried out on the interbank market.

The interbank market is part of the loan capital market, where temporarily free monetary resources of credit institutions are attracted and placed by banks mainly in the form of interbank deposits for certain periods. In international practice, the most common deposits are for a period of one and a half to six months, the maximum terms are from one day to several years. Interbank market funds are used by borrowing banks not only to cover their active operations, but also to cover the liquidity of banks’ balance sheets.

The purchase and sale of interbank loans is possible in the form of transactions on the free market, as well as in the form of transactions on the “closed” market, where loans are provided to each other by closely cooperating banks on conditions arising from mutual interests.

Active operations are operations to place the bank’s own and borrowed funds to make a profit. Liquidity, profitability, and, consequently, the financial reliability and stability of the bank as a whole depend on the quality implementation of the bank’s active operations. The active operations of the bank, depending on their economic content, are divided into:

credit (loan);

investment;

warranty;

transactions with securities.

The basis of active operations is credit operations. They are the most risky and, as a result, the most profitable. When issuing a loan, the bank requires from the potential borrower a set of documents characterizing the material security of the loan and the legal competence of the borrower.

Constituent documents.

A business plan (feasibility study), on the basis of which the possibility of repaying the loan and the payback period are determined.

A contract or a copy thereof stating the purpose of obtaining a loan.

Balance sheet and some appendices to it.

Loan agreements with other banks.

Pledge or surety agreement.

A fixed-term obligation is an order to repay the loan according to the deadlines established in the loan agreement.

Application for a loan indicating the amount, term and purpose of the loan.

Loans provided by the bank can be classified according to various criteria:

by type of borrower – loans to enterprises, authorities, population, banks;

by terms of use - short-term, medium-term, long-term;

in the sphere of operation of the borrower - loans to enterprises in the sphere of production and loans to enterprises in the sphere of circulation;

by industry sector of the borrower - loans to industry, transport, construction, Agriculture, trade;

by the nature of the security - collateral, guaranteed, insured, unsecured (blank);

by repayment methods - repayable in lump sum and in installments.

Investment operations of a bank are operations for the bank to invest its funds in securities and shares of non-banking structures for the purpose of joint economic, financial and commercial activities, as well as placement in the form of time deposits in other credit institutions.

Operations with securities include operations with securities listed on stock exchanges, as well as operations with bills of exchange (accounting and rediscounting operations, operations on protest of bills, collection, domiciliation, acceptance, endorsement of bills, issuance of bill orders, storage of bills, sale them at auction).

Guarantee operations are operations where the bank issues a guarantee (guarantee) for payment of the client’s debt to a third party upon the occurrence of certain conditions.

Commission transactions are those transactions that the bank performs on behalf of its clients and charges them a fee in the form of commissions. The number of these operations is constantly growing, and the bank does not divert its own or borrowed funds to carry them out. The main commission transactions include:

Cash settlement operations that are associated with maintaining accounts in rubles and foreign currency, carrying out settlements and payments to the client, as well as receiving and crediting funds transferred to him to his account in non-cash form, with the issuance of cash from the account, depositing it into the account, storage and transportation. They are formalized by the corresponding agreement on cash services.

Trust operations, which can be represented by the following services:

transfer to trust management individual securities and their portfolios;

payment functions related to servicing securities;

asset management of pension and investment funds, etc.

Foreign exchange transactions, which, in addition to the traditional purchase and sale of foreign currency, include payment and issuance of letters of credit, purchase and payment of foreign bank traveler's checks, issuance and servicing plastic cards, implementation of international payments.

Information services, when banks provide clients with information of both a commercial and non-commercial nature for a fee.

Conclusion

Commercial banks are banks that provide lending to industrial, commercial and other enterprises, mainly through monetary capital - deposits. Commercial banks today are the base, the main link of the banking system.

The development of their activities is a necessary condition for the real creation of a market mechanism. The process of economic transformation began with reform of the banking system. This area is still developing dynamically today. For a long time, banks were government bodies and acted as one of the “supporting structures” of the administrative-command system of economic management. As a result of the organization of banking in the country, the traditions and experience of Russian banks have been lost. Today, building a market economy, we are forced to make up for lost time. It is necessary to quickly reach the level of the modern world level of banking organization.

Banks perform a variety of functions and enter into complex relationships between themselves and other economic entities. They deal with almost all types of credit, settlement and financial transactions related to servicing economic activity their clients. IN Lately banks are increasingly carrying out operations that are uncharacteristic for them, penetrating into non-traditional banking sector financial entrepreneurship, including transactions with securities, leasing and factoring and other types of credit and financial services, constantly expanding the range and improving the quality of services provided, competing to attract new promising clients. A characteristic feature of commercial banks, which distinguishes them from second-tier state banks and credit cooperatives, is that the main purpose of their activities is to make a profit, this is their “commercial interest” in the system of market relations.

Banking resources include own funds banks, borrowed and attracted funds, the totality of which is used for the bank to carry out active operations, i.e. placement of mobilized resources in order to generate income.

The main source of formation banking resources are deposits of bank clients. However, in order to attract other people’s capital, it is necessary to show the presence of an appropriate equity so that creditors are confident that they can count on it at a critical moment.

Banks' own funds include the authorized capital, reserve fund, other funds formed from bank profits, insurance reserves, as well as undistributed during the year.

The functions, role and amount of the bank’s equity capital have significant specifics compared to other areas entrepreneurial activity. Thus, with their own capital reserves, banks cover less than 10% of the total need for funds, while for non-financial corporations this ratio is 40-5 5°/o in a number of industries even higher).

This specificity of banks (and other financial institutions) is associated with a number of circumstances. Firstly, banks, due to their intermediary role in financial markets attract large sums other people's money capital in the form of deposits (contributions) from the population, business firms and government agencies. At the same time they

provide effective management and safety of these funds and provide investors with specialized services and the opportunity to receive income for their invested capital.

Secondly, banking assets, presented different types monetary claims and obligations, as a rule, are more liquid and quickly sold on the market than the assets of non-financial companies frozen in material objects (equipment, buildings, etc.). This provides banks with the opportunity to more quickly mobilize cash resources and, accordingly, reduces the need for equity capital. As a result, banks and others financial institutions can maintain a relatively low proportion between equity and assets compared to non-financial companies in most industries.

Nevertheless, the role of share capital and equivalent funds in the structure bank funds very large to ensure the stability of the bank and the efficiency of its work. Own capital is

Firstly, a source of financial resources for the bank. It is indispensable at the initial stages of the bank’s activities, when the founders make a number of priority expenses, without which the bank simply cannot begin its activities (purchase of land and building equipment, payment wages staff, etc.)

No less important is the role of equity capital as a source of financing bank expenses at subsequent stages of the development of banking operations. These funds are partially invested in long-term assets (land, buildings, equipment): approximately 1/5 of the capital goes for these purposes. In addition, various reserves are created through contributions to capital. Although the main source of covering the costs of expanding operations is usually accumulated profits, banks often resort to new issues of shares and placement of long-term loans when carrying out large structural events, expanding the network of branches, mergers, etc.

Another important function of bank capital is protective and guarantee. Capital acts as a cushion, a shock absorber, that allows the bank to continue operations in the event of large unexpected losses or extraordinary expenses. Although the bank has various reserve funds to finance such costs (which, according to current rules, are also included in the capital items of the bank’s balance sheet), under unfavorable circumstances (for example, in the event of massive customer defaults on loans), losses may increase so much that it will be necessary to repay the losses. use part of the share capital. In this case, we are talking specifically about share capital, since the funds received from the bank’s sales of money market bonds cannot be used to repay losses from current activities: they themselves are evidence of duty. The exception is cases of bankruptcy, when the bank is liquidated and its property is sold at auction.

Consequently, the bank’s share capital serves as the “ultimate line of defense”, fulfilling the role insurance fund to cover unforeseen expenses and losses arising in the course of the bank's operating activities. The role of bank capital is emphasized by the fact that, unlike other enterprises, a bank is considered solvent until its share capital is affected.

The funds attracted by banks are varied in composition. Their main types are funds raised by banks in the process of working with clients (so-called deposits), and funds borrowed from other credit institutions (through interbank credit and loans from the Central Bank).

Deposit is economic relations regarding the transfer of client funds for temporary use by the bank.

For most commercial banks, demand deposits occupy the largest share in the structure of attracted funds. This is, as a rule, the cheapest source of banking resources. Due to the high mobility of funds, the balance on demand accounts is not constant, and is sometimes extremely variable. The ability of the account owner to withdraw funds at any time requires the presence of a high share of the bank’s turnover. liquid assets by reducing the share of less liquid but high-yielding assets. For these reasons, for balances on demand accounts, banks pay owners enough low percentage or no income is accrued at all. However, despite the high

mobility of funds in demand accounts, it is possible to determine their minimum non-declining balance and use it as a stable credit resource.

Time deposits are deposits attracted by banks for a specified period.

Commercial banks can replenish their credit resources from the resources of other banks, i.e. through interbank credit (IBC). Free credit resources are traded by stable financially commercial banks, which always have excess resources. In order for these resources to generate income, banks seek to place them with other borrowing banks. In addition to the benefits from depositing funds, creditor banks have the opportunity to establish business partnerships on other issues banking. For a bank, placing credit resources in other banks is beneficial compared to placing funds in the farm, since the guarantee of loan repayment from the bank is greater than from the farm. However, the interbank credit system has significant drawbacks - lack of efficiency in the redistribution of funds, limitations in size and timing. These shortcomings can be eliminated by attracting the resources of the Central Bank as a lender of last resort or, as they also say, a lender of last resort.

The main purpose of creating so-called reserves (bank resources) is that in this way additional volumes are formed financial resources for the subject’s participation in profitable transactions, repayment of possible obligations that go beyond the planned budget of the financial organization.

Varieties

The main criterion for classifying banking resources is economic indicators. So, according to this gradation they are divided into:

own funds, which are formed from the authorized capital, savings, subordinated loans, and the issue of securities;
attracted (receipts from clients to accounts, deposits, bills);
borrowed (issue of bonds, loans from the Central Bank of the Russian Federation, repo operations).

If possible, control:

permanent (loans, urgent cash advances at interest);
unstable (suggests the presence deposits poste restante);
stable ( time deposits, loans).

You can also distinguish assets by time of use: permanent and temporary; according to the value of the formed assets: expensive, mid-price category, without payment; etc.

Structure

The structure is percentage different types of resources in the total mass. The volume of a particular resource is influenced by:

availability of special permits to carry out certain banking operations;
duration of work in the banking services market;
type of clientele;
view banking organization (universal bank or special purpose);
number of loans, volume of loans and credits issued, interest on them.

The structure of a banking institution is a changing quantity, since the amount of own funds, as well as interest received from activities, is constantly changing. But, if we compare similar indicators for reporting period (calendar month), then they will be almost the same.

Sources of formation

All banking assets are divided into four main groups:

free capital, i.e. something that was in direct connection with the bank's cash;
loans provided to individuals and legal entities, as well as cash, stored in the accounts of other commercial banks for the purpose of distributing funds for their safety. This also includes interest deductions on loans;
investments made by a bank in the acquisition of shares, bonds and other securities in order to receive dividends. Investment objects can be gold, real estate, foreign currency, etc.;
domestic investments - property fund, as well as other objects (equipment, buildings, machinery).

Assets can generate profit (investments, dividends, etc.) or not generate any profit, but constitute the bank’s wealth. In addition, highly liquid assets are distinguished, which are cash or property that can be quickly converted into cash.

Functions

The main function of bank resources is to increase capital, increase the number of assets, receive stable income, and increase profits. But, in addition to the main task, such resources also have other functions:

protection of the interests and risks of the bank, i.e. these are internal reserves that allow, in the event of unforeseen circumstances related to financial difficulties, to pay off debts and pay dividends;
development function: thanks to reserves, a banking institution at the initial stages of operation can quickly acquire the necessary equipment, fixed assets and other property that constitutes the start of banking activities;
regulatory, which allows the bank to regulate the implementation of certain standards and indicators;
provision, i.e. allows you to purchase additional equipment, office equipment, stationery and other means necessary for the favorable conduct of business and work with clients.

Banking resources. Own funds of a commercial bank. Bank capital formation

Banking and securities market

Formation of bank capital. Own funds of a commercial bank Banking resources include banks' own funds, borrowed and attracted. Banking resources are formed as a result of banks' passive operations and are reflected in the liability side of the bank's balance sheet.

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University of Economics and Management

Department of Banking

Essay

On the topic of: "Resources of a commercial bank"

Performed:

WITHstudent 3 1 7f groups

Valeeva Daria

Simferopol

1. General characteristics of the resources of commercial banks

In the context of the transition of our country's economy to market relations, the development of improvement of the activities of commercial banks, the formation and use of banking resources is of decisive importance.

Banking resources are the totality of funds that are at the disposal of banks and are used to carry out active and other operations.

Depending on the various factors that contributed to the formation of banking resources, their classification is very diverse.

Rice. 1 Classification of banking resources.

Own

The bank's own resources include its own capital, which has a special important at the stage of formation of a banking institution.

Rice. 2 Structure of equity capital of a commercial bank.

Equity - these are funds that were contributed by shareholders, as well as those generated in the process of further activities. In comparison with other areas of activity, the own capital of a commercial bank occupies a small part in the volume of all banking resources, about 8% 10%, which is due to the specifics of the activities of a commercial bank as an institution that mobilizes temporarily free funds.

Equity capital performs protective, operational and regulatory functions.

Protective- deposit insurance, coverage of current losses from banking activities.

Operational- is especially important during the period when the bank begins to operate, which makes it possible to use its own capital to finance the acquisition of fixed assets, rental or construction of premises, and the start of financial activities.

Regulatory- the amount of equity capital is important factor ensuring the reliability of the bank's functioning and is therefore strictly regulated by the NBU.

Depending on the sources and order of formation, equity capital has the following structure.

Charter capital is created by selling two types of shares - common and preferred. Owners simple shares take part in the management of the bank and share its income, losses and risks with it. They are not guaranteed anything if the bank is liquidated. Common shares are freely traded and purchased on the secondary securities market. Privileged shares give their owners the right to receive a fixed amount of dividends, which does not depend on the profit received, but do not give the right to participate in the management of the bank.

Emission of simple and preferred shares carried out in accordance with the Law of Ukraine “On Banks and Banking Activities”.

Reserve Fund is formed in the process of further activities of a commercial bank. It is intended to cover possible losses from banking activities when there is insufficient profit to cover this. The presence of funds in the reserve fund ensures the stability of a commercial bank and reduces the likelihood of its bankruptcy. Size reserve fund is established as a rule at the level of 50% of the size of the authorized capital and is formed through annual deductions from profits, which amount to at least 5%.

retained earnings represents the balance of funds after payment of dividends, taxes, and contributions to various funds. It is intended to expand the banking business.

Special funds intended to cover losses from active operations and to social development banking institution. Their formation is carried out at the expense of profit.

Borrowed.

TO borrowed funds include interbank loans, refinancing of commercial banks, as well as funds raised through the issuance of debt securities.

Rice. 3 Debt structure

Interbank loan - borrowed capital commercial bank, which is transferred to another bank for temporary use on the terms of payment and repayment.

Commercial banks attract interbank loans for:

1. Expanding its lending activities;

2. Making a profit from the purchase and sale of resources;

3. Regulation of bank liquidity.

Interbank loans are usually short-term in nature from 1 day (overnight) to 3-6 months. The total amount of interbank credit received by commercial banks is limited by the size of the bank's own capital.

Refinancing - attraction by banks of cheap, short-term interbank loans to provide them to their clients.

Refinancing of commercial banks is carried out by the NBU in the form of stabilization loans or the purchase and sale of government securities.

The provision of loans on the basis of refinancing is of a short-term and medium-term nature and is carried out only backed by government securities and bills of exchange of business entities. Short-term refinancing is carried out for a period of up to 14 days, medium-term - up to 6 months.

One of the refinancing methods is operations repo- a transaction with securities, which consists of two parts and in which one general agreement is concluded between market participants on the sale - purchase of securities for a certain period with the obligation to resell - purchase within a certain period at the request of one of the parties at a pre-agreed price.

Pawn loan - short term loan, provided on the security of an easily realizable movable property or government securities. It is one of the forms of refinancing. A pawn loan is provided for a period of up to 30 days.

Release debt securities . BondsI - debt security, which is issued by the bank to raise funds, and indicates that the owner has contributed funds. Commercial Bank may issue bonds only if all shares issued by it are sold. Bank bill - a debt security intended to attract free funds physical and legal entities. A bank bill has a deposit nature, but unlike a certificate of deposit, it can be used as means of payment for goods and services, can be transferred to a third party by endorsement.

Attracted.

Raised funds include funds in current, deposit and other customer accounts.

Contribution - funds, in cash or non-cash form, in national or foreign currency, transferred to the bank from the owner or a third party for storage under certain conditions. Operations related to attracting funds to deposits are the main source of formation of banking resources and are called deposit.

Rice.4 Classification of deposits.

Demand deposits are placed on the client’s current accounts and can be partially or fully replenished or used at any time. For the use of funds in clients’ current accounts, banks charge interest on low rates or they are not paid at all. In order to attract more clients and stimulate the influx of current investments, banks provide them with additional services and improve the quality of service.

Time deposits - funds that are deposited in the bank for a certain period of time, at least 1 month, and can be withdrawn after the end of this period or after prior notice. Time deposits are formalized by a deposit agreement, which contains the basic conditions for saving and issuing a time deposit. Interest is calculated monthly, no later than the last working day. Their value depends on the term and size of the deposit. If the deposit amount is returned to its owner before the maturity date specified in the agreement, interest is paid in accordance with the amount of interest on the demand deposit.

Savings deposits intended for accumulation or placement of cash savings. Distinctive feature Such deposits have the ability to replenish them at any time. Users of such deposits are mainly individuals. Their owners are issued a written certificate of the presence of a deposit in the form savings book. The issuance of a savings deposit, as a rule, must be carried out after prior notification to the bank.

Permanent

Constant funds include funds whose dynamics and turnover can be predicted and a certain part of them is used to carry out active operations.

Temporary

Temporary funds include funds generated periodically as a result of certain banking operations and the dynamics of which are difficult to predict.

Thus, banking resources are the basis of the activities of any bank, since the processes of resource formation and the provision of loans are closely interrelated. Therefore, understanding the economic content of banking resources, the significance of the problems associated with their effective formation and appropriate use is extremely important, especially for Ukrainian commercial banks.

Varieties

Structure

Sources of formation

Functions

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