Structure and general characteristics of banks' passive operations. Structure and general characteristics of the bank's passive operations.

Passive Operations bank is a set of operations (methods, techniques, methods) through which the bank’s resources are formed. As a result of such operations, there is an increase in funds held in passive or active-passive accounts (there are currently no active-passive accounts on the balance sheet of Russian banks).

Formation of liabilities is the basic task of any commercial bank.

Passive operations play an important role. It is with their help that banks acquire resources to carry out active operations.

There are four forms of passive operations of commercial banks: 1)

contributions to the bank's authorized capital (sale of shares or shares to their first owners); 2)

making a profit by the bank, as well as the formation or increase of funds formed by the bank in the course of its activities; 3)

deposit operations (receiving resources from bank clients); 4)

non-depository operations (receiving resources from the central bank and in the money markets).

Passive operations allow you to attract money to banks cash already in circulation. New resources are created by the banking system as a result of active credit operations. Using forms 1 and 2 of passive operations, the first large group of credit resources is formed - own resources. Forms 3 and 4 of passive operations form the second large group of resources - attracted (borrowed) resources.

The bank's own resources are bank capital and items equivalent to it. The role and amount of equity capital of commercial banks has a special specificity that distinguishes them from other organizations engaged in other types of activities in that banks cover less than 10% of the total need for funds with their own capital. Typically, the state sets for banks a minimum ratio between their own and borrowed resources. In Russia, such a ratio has not been established, therefore in different banks fluctuations in the ratio are quite significant.

The importance of the bank's own resources lies primarily in maintaining its stability. On na-

At the initial stage of creating a bank, it is own funds that cover priority expenses (land, buildings, equipment, wage), without which the bank cannot start operations. Using their own resources, banks create the reserves they need. Finally, own resources are the main source of investment in long-term assets.

Structure own funds different banks is heterogeneous. They include: 1)

authorized capital; 2)

reserve fund, funds special purpose and other bank funds; 3)

retained earnings.

The bank's attracted (borrowed) resources cover up to 90% (and in individual banks and more) the entire need for funds to carry out active operations, primarily credit. Their role is extremely great. Mobilizing temporarily available funds legal entities and individuals in the credit market, commercial banks thus satisfy the need of the national economy for additional working capital, contribute to the transformation of money into capital, and provide for the population consumer loan.

Attracted resources are divided into deposit resources, which the bank receives from its clients, including from other commercial banks with which it has correspondent relations, and non-deposit resources, which are purchased on the market on a competitive basis; the initiative to attract them belongs to the bank itself. Basically, the attraction of non-deposit resources is wholesale operations, on large sums.

OPERATIONS FOR FORMATION OF OWN RESOURCES

Every commercial Bank independently determines the amount and structure of its own funds, guided by the adopted development strategy, competitive position in the money market, as well as taking into account the nature of the ongoing active operations and the size of the risks.

Formation

statutory

capital

The authorized capital of a credit institution is formed in accordance with the law Russian Federation. A credit organization, as already noted, is created on the basis of any form of ownership as a business company (joint-stock company, company with limited liability or a company with additional liability). The authorized capital of a bank created in the form joint stock company,

consists of the par value of its shares acquired by the founders. The authorized capital of a credit organization created in the form of a limited liability company or an additional liability company is formed from the nominal value of the shares of its founders. The size of the authorized capital is not limited by law, but it is established minimum size- 5 million euros converted to 11a rubles.

The founders of a credit organization can be legal and (or) individuals, whose participation in a credit organization is not prohibited federal legislation. The founders of the bank do not have the right to withdraw from the membership of the bank during the first three years from the date of its state registration. The founder of a credit organization - a legal entity must have a stable financial position, enough own funds to contribute to the authorized capital of the credit institution, carry out activities for at least three years, fulfill obligations to federal budget, the budget of the corresponding subject of the Russian Federation and the corresponding local budget over the past three years.

The procedure and criteria for assessing the financial position of the founders

The procedure and criteria for assessing the financial position of the founders of a credit organization - legal entities are determined by the Regulation of the Bank of Russia dated March 19, 2003 No. 218-P "On the procedure and criteria for assessing the financial position of legal entities - founders (participants) of credit organizations." For the purpose of assessing the financial position of legal entities, the Bank of Russia has the right to request from the founders of a credit organization any information about the financial position and activities of persons capable of directly or indirectly (through third parties) determining the decisions made by the founders of the credit organization. Within the period specified in the request, the founders of the credit institution send the necessary information to the Bank of Russia (territorial branch of the Bank of Russia).

The procedure and criteria for assessing the financial position of the founders of a credit institution - individuals, as well as the procedure for monitoring the payment of shares (shares) of the credit institution.

Funds from budgets of all levels and state off-budget funds, free funds and other property owned by state authorities and local governments | tions are established by the Bank of Russia. \

The credit organization - the founder must be financially stable, including fulfilling mandatory reserve requirements Bank of Russia and requirements for the adequacy of own funds (capital). The contribution to the authorized capital of a credit organization can be in the form of; 1)

funds in the currency of the Russian Federation; 2)

funds in foreign currency; 3)

a building (premises) owned by the founder of a credit institution, completed construction (including built-in or attached objects), in which the credit institution may be located; 4)

other property in non-monetary form, the list of which is established by the Bank of Russia.

The monetary value of property in non-monetary form made as a contribution to the authorized capital of a credit organization upon its establishment is approved general meeting founders.

Raised funds cannot be used to form the authorized capital of a credit organization, and in cases established federal laws, other property.

Increasing the authorized capital of a credit organization

The amount of contributions in the form of non-monetary property to the authorized capital of a credit organization being created cannot exceed 20% of the authorized capital.

Authorized capital joint stock bank increases through additional issue of shares, share? - due to additional contributions from the founders, admission of new participants (with the consent of the majority of participants) or through capitalization.

Purchasing and (or) receiving in trust management as a result of one or several transactions by one legal entity or individual or a group of legal entities and (or) individuals related by agreement, or a group of legal entities that are subsidiaries or dependents of each other, more than 1% of the shares (stakes) of a credit institution require notification of the Bank of Russia.

A legal entity (including one included in the group of PERSONS - acquirers) has the right to acquire more than 20% of the shares (stakes) of a credit organization (including on the secondary market) if it has a stable financial position and has been operating for at least three years.

Formation of funds of a credit organization

Additional

The formation of funds of a credit organization is carried out in accordance with the procedure established credit institution in the regulations on funds, as well as regulations Bank of Russia.

Yu Banking

The bank's additional capital includes share premium, the increase in the value of property during revaluation and the value of property received free of charge by the bank from legal entities and individuals.

Receipt

EMISSION

Formation reserve fund

Banks receive share premium when selling shares (stakes in the authorized capital of a unit bank) to their first owners at a price higher than their nominal value. The amount of share premium reflects the assessment of the bank's reliability and competitiveness by other market participants.

The reserve fund is created from the bank's profits for reporting year remaining at his disposal after paying taxes and other mandatory payments (net profit). The amount of reserve capital is determined by the bank's charter, but cannot be less than 5% of the registered authorized capital. Until the minimum amount established by the bank's charter is reached, the amount of annual contributions to the reserve fund must be at least 5% of the bank's net profit.

If the bank’s regulations on the procedure for the formation and use of funds provide for the redistribution of funds between various funds formed at the expense of net profit, then the funds that were not used at the beginning may be used for the formation of a reserve fund. current year balances of funds formed from the net profit of previous years.

The reserve fund is used by decision of the board (supervisory board, board of directors) of the bank or in the manner established by the general meeting of shareholders (participants) for the following purposes: ?

covering losses at the end of the reporting year; ?

accrual of dividends on preferred shares in case of insufficient profit; ?

increase in authorized capital through capitalization (above 5% of authorized capital) ?

covering expenses not provided for in plans and estimates (by decision of the meeting of participants).

Creation and use of special purpose and accumulation funds

Special purpose and accumulation funds are formed from net profit in accordance with the constituent documents of the bank. They are used in accordance with the bank's approved fund regulations. Special purpose funds (economic incentives) are created to pay bonuses, benefits, financial assistance, purchase of shares (shares) for bank employees, purchase of housing for bank employees, etc. Storage foids are formed for financial security production and social development jar. Insurance reserves commercial bank are created to cover risks and include reserves for possible losses on loans, for possible depreciation of securities and for other active operations. They are formed in accordance with the Regulation of the Bank of Russia dated March 26, 2004 No. 254-P “On the procedure for the formation by credit institutions of reserves for possible losses on loans, loan and similar debt”, as well as the Regulation of the Bank of Russia dated July 2, 2003 No. 232-P “On the procedure for credit institutions to form reserves for possible losses.”

Introduction

Commercial banks belong to a special category of business enterprises called financial intermediaries. They attract capital, savings of the population and other free funds released in the process economic activity, and provide them for temporary use to other economic agents who need additional capital. To carry out its tasks, the bank must perform a number of actions called banking operations. They play a primary role not only in the functioning of the bank itself, but also in the development of industry and Agriculture, other sectors of the economy. Among the main banking operations Passive and active are distinguished. Through the former, banks attract and concentrate as much capital as possible in their cash desks, that is, they stock up on working capital, and through the latter, they place this capital. Passive operations of banks are operations to generate their own resources for carrying out credit and other active operations of the bank. With the help of passive operations, banks form their resources. Their essence is to attract various types deposits, receiving loans from other banks, issuing their own valuable papers, as well as carrying out other operations that result in increased banking resources. Passive operations include: accepting deposits; opening and maintaining customer accounts, including correspondent banks; issue of own securities (bonds, bills, deposits and savings certificates); obtaining interbank loans, including centralized credit resources; REPO operations; Eurocurrency loans. Liability management is the activity associated with attracting funds from depositors and other creditors and determining the appropriate combination of sources of funds for a given bank.

Structure and general characteristics passive operations of banks

commercial bank deposit operation

A bank’s passive operations are a set of operations through which its resources are formed and the funds held in passive or active-passive accounts are increased.

Formation of liabilities is the basic task of any commercial business. With the help of passive operations, banks acquire resources to carry out active operations.

Passive operations of commercial banks include:

1) contributions to the bank’s authorized capital (sale of shares, etc.);

2) making a profit by the bank, as well as the formation or increase of funds formed by the bank in the course of its activities;

3) deposit operations (receiving resources from bank clients);

4) non-deposit operations (receiving resources from the central bank and in the money markets).

Passive operations allow banks to attract funds already in circulation. New resources are created by the banking system as a result of active credit operations. With the help of the 1st and 2nd types of passive operations, the first large group of credit resources (own resources) is formed, with the help of the third and 4th types - the second large group of resources (attracted (borrowed) resources).

Bank's own resources– this is bank capital and items equivalent to it. Their task is to maintain the stability of the bank. At the initial stage, own funds cover priority expenses (land, buildings, equipment, wages), without which the bank cannot begin its activities. Using their own resources, banks create the reserves they need. Finally, our own resources - main source investments in long-term assets. The structure of own funds of different banks is heterogeneous. These include:

1) authorized capital;

2) reserve fund, special purpose funds and other funds of the bank;

3) retained earnings.

The bank's attracted (borrowed) resources cover up to 90% (and in some banks and more) of the total need for funds to carry out active operations, primarily credit. Their role is extremely great. By mobilizing temporarily free funds of legal entities and individuals in the credit market, commercial banks thus satisfy the national economy’s need for additional working capital, contribute to the transformation of money into capital, and provide the population with consumer credit.

Attracted resources are divided into deposit, received by the bank from its clients, including from other commercial banks with which it has established correspondent relations, and non-deposit, purchased on the market on a competitive basis (the initiative to attract them belongs to the bank itself). Attracting non-deposit resources is a wholesale operation involving large amounts.

Operations to generate your own resources

A commercial bank independently determines the amount and structure of its own funds, guided by the development strategy, competitive position in the money market, and the nature of its transactions. monetary transactions and the size of the risks.

The equity capital of a commercial bank must perform a number of functions:

The function of capital is as a shock absorber, temporarily allowing the bank to cover losses and continue operations in the event of large unexpected losses or emergency expenses.

The function of capital as a regulator of the bank’s activities (supervisory authorities, by putting forward certain requirements for capital adequacy, thereby set norms of economic behavior designed to protect the bank from instability and excessive risks).

The presence of a bank's capital of a certain amount and quality is considered as a means of protecting the interests of the bank's creditors and depositors and reducing the likelihood of its insolvency. The more with others equal conditions the share of risky transactions in the bank’s balance sheet and the higher the risks of its off-balance sheet transactions, the greater the requirements for its equity. Thus, “capital adequacy” reflects overall assessment bank reliability. In this sense, the term “regulatory capital” is used, meaning the capital that the bank must have to carry out the relevant operations, as required by the regulatory body.

The authorized capital of a credit organization is formed in accordance with the legislation of the Russian Federation. The authorized capital of a bank created in the form of a joint-stock company consists of the nominal value of its shares acquired by the founders, and the authorized capital of a bank created in the form of a limited liability company or an additional liability company - from the nominal value of the shares of its founders. The minimum amount of authorized capital is established by law - 5 million euros in ruble terms.

The founders do not have the right to withdraw from the bank's membership during the first three years from the date of its state registration. The founder of a credit organization - a legal entity must have a stable financial position and sufficient own funds to contribute to the authorized capital of the credit organization, carry out activities for at least three years, fulfill obligations to the federal budget, the budget of a constituent entity of the Russian Federation and the local budget for the last three years.

A contribution to the authorized capital of a credit organization can be:

1) funds in Russian currency;

2) funds in foreign currency;

3) a building owned by the founder of a credit organization (including those that include built-in or attached objects) in which the credit organization may be located;

4) other property in non-monetary form, the list of which is established by the Bank of Russia.

The amount of contributions in the form of non-monetary property to the authorized capital of a credit organization being created cannot exceed 20% of the authorized capital.

Acquisition and (or) receipt in trust management as a result of one or several transactions by one legal entity or individual or a group of legal entities or individuals related by agreement, or a group of legal entities that are subsidiaries or dependent in relation to each other, more than 5% shares (shares) of a credit institution require notification of the Bank of Russia.

A legal entity (including one that is part of a group of acquirers) has the right to acquire more than 20% of the shares (stakes) of a credit institution (including on the secondary market) if it has a stable financial position and has been operating for at least three years. years.

The formation of funds of a credit organization is carried out in accordance with the procedure established by it in the regulations on funds, as well as regulations of the Bank of Russia.

Reserve Fund is created at the expense of the bank's profit for the reporting year, remaining at its disposal after paying taxes and other obligatory payments (net profit). The amount of reserve capital is determined by the bank's charter, but cannot be less than 5% of the registered authorized capital. Until the minimum amount established by the bank's charter is reached, the amount of annual contributions to the reserve fund must be at least 5% of the bank's net profit.

Insurance reserves commercial bank are created to cover risks and include reserves for possible losses on loans, for possible depreciation of securities and for other active operations. They are formed in accordance with the Regulations of the Bank of Russia dated March 26, 2004 No. 254-P “On the procedure for the formation by credit institutions of reserves for possible losses on loans, loan and similar debt” and dated March 26, 2006 No. 283-P “On the procedure for credit institutions to form reserves for possible losses.”

Sinking fund The bank, like the depreciation funds of other organizations, is created in accordance with established depreciation rates.

retained earnings- this is the profit remaining with the bank after paying taxes and other obligatory payments to the budget before distribution, i.e. before payment of dividends to shareholders (shareholders) and formation of funds.

Deposit and non-deposit operations of banks

Deposit operations are operations of banks to attract funds from legal entities and individuals into deposits, either for certain periods or on demand. Deposit operations account for the bulk of their liabilities.

Deposit operations are one of the main banking operations. Acceptance of deposits, that is, deposits, is a loan transaction entered into by a bank from a person who owns capital for which it does not temporarily need, or for which the owner himself cannot find a use. By accepting deposits from the public, banks form working capital, through which investments are made in national economy.

Deposit funds include funds received by the bank by concluding a bank account (agreement for settlement and cash services) and a bank deposit agreement (deposit agreement for legal entities and savings agreement for individuals), as well as balances of funds in correspondent accounts of other banks in this bank.

In Russia, they also include funds raised by the bank selling bank certificates and bills of exchange to its clients.

By maturity, deposits are usually divided into two groups:

– demand deposits;

– time deposits (with their varieties and savings certificates).

Demand deposits are funds in current, settlement, budget and other accounts related to making payments or intended use, as well as demand deposits of legal entities and individuals. Return of a demand deposit means that the bank issues or transfers the deposit amount (in whole or in part) immediately after receiving a duly executed written order from the depositor or account manager (if the account was opened by the depositor in the name of another person).

Funds accepted on demand have the following features:

– money is deposited (credited) and withdrawn (written off) freely (only some restrictions on withdrawal apply);

– the account holder pays the bank a commission for opening and/or using the account in the form of a fixed monthly rate or as a percentage of the debit turnover on the account (the amount of debits from the account);

– the bank pays the account holder a low percentage or does not pay at all (funds in settlements).

Time bank deposits are funds deposited in the bank for a fixed period in the agreement. On them, owners are usually paid a higher interest rate than on demand deposits and, as a rule, there are restrictions on early withdrawal, and in some cases, on replenishing the deposit.

Time bank deposits are divided into:

– conditional(the deposit is kept until the occurrence of any event);

– with prior notice of withdrawal of funds(when the client must submit an application for withdrawal within a predetermined time frame);

– actual time deposits .

Time deposits themselves are divided into deposits with a maturity period of:

– up to 30 days

– from 31 to 90 days

– from 91 to 180 days

– from 181 days to 1 year

– from 1 year to 3 years

– over 3 years.

Banks' operating costs for time deposits are generally lower than for demand deposits, but interest payments are significantly higher, so they are not always profitable for banks.

The characteristic features of time bank deposits are as follows:

– they are engaged for clearly defined terms, but clients, especially individuals, may not comply with these terms;

– funds on a term deposit of a legal entity cannot be used for payments, payment documents are not issued for them;

– the bank pays a fixed percentage to the owners of the corresponding accounts.

Banks are interested in attracting time deposits because these funds can be used for long-term investments.

Non-deposit sources of attracting resources include:– obtaining loans on the interbank market; – agreement on the sale of securities with repurchase, discounting of bills and obtaining loans from the central bank; – sale of bankers’ acceptances; – issue of commercial paper; – obtaining loans on the Eurodollar market; – issue of capital notes and bonds.

In the interbank loan market, funds held in correspondent accounts in central bank. The interbank loan market is divided into three segments: – three-month loans; – one- to two-month loans; – “short money” (the shortest loans up to 1-2 days).

Centralized and interbank loans are convenient because they are available to the borrowing bank almost immediately and do not require reserve collateral, since they are not deposits.

The significance of the interbank loan market is that, by redistributing resources that are excess for some banks, this market increases the efficiency of using credit resources banking system generally. In addition, the presence of a developed market for interbank loans allows smaller funds to be kept in the operational reserves of banks to maintain their liquidity.

Great prospects banks have such a non-deposit source of resources as issuing bonds. Banks have the right to issue bonds in the amount of no more than 25% of the authorized capital and after full payment of all previously issued shares. Bonds can be either registered or bearer. The loan is repaid at the expense of the bank’s net profit or, if it is insufficient, at the expense of the reserve fund. To influence the bond rate, the bank can buy or sell them on the stock exchange.

Thus, a commercial bank has the opportunity to attract funds from enterprises, organizations, institutions, the public and other banks. Based on the fixed term, attracted resources are divided into managed and current liabilities. Managed resources include time deposits attracted by the bank and interbank loans. Current liabilities are formed by balances in settlement, current and correspondent accounts.

Conclusion

The Bank constantly carries out a wide variety of financial activities, called its operations (transactions). Each such operation represents certain professional actions of bank employees. The entire set of such operations is divided into 2 large groups– passive and active operations. Above, all types of passive operations of banks, which are aimed mainly at attracting primary resources and creating financial reserves of the bank, were examined in more depth. The problem of a bank having sufficient capital in quantitative and qualitative aspects has become key from the point of view of regulatory authorities and supervisors in most countries of the world in the last 10–15 years, which indicates that passive operations of banks are necessary for their successful functioning.

List of used literature

1. Tavasiev A.M. Banking: management of a credit organization: Textbook / A.M. Tavasiev. – 2nd ed., revised. And additional – M.: Publishing and trading corporation “Dashkov and K”, 2009. – 640 p.

2. Banking. Express course: tutorial/ count authors; edited by O.I. Lavrushin. – 3rd edition, revised. And additional - M.: KNROUS, 2009. – 352 p.

By passive we mean such operations of banks, as a result of which there is an increase in funds held in passive accounts or active-passive accounts in terms of excess of assets over assets (there are no active-passive accounts in the balance sheet of Russian banks).

Passive operations play an important role for commercial banks.

It is with their help that banks acquire credit resources in the money markets.

There are four forms of passive operations of commercial banks:

a) contributions to the authorized capital (sale of shares and shares to the first owners);

b) deductions from the bank’s profits for the formation or increase of funds;

c) deposit operations (funds received from clients);

d) non-deposit transactions.

Passive transactions allow banks to attract funds already in circulation. New resources are created by the banking system as a result of active credit operations. With the help of the first two forms of passive operations (a, b), the first large group of credit resources is formed - own resources. The following two forms (c, d) of passive operations form the second large group of resources - borrowed, or attracted, credit resources.

The bank's own resources are bank capital and items equivalent to it. The role and amount of equity capital of commercial banks has a special specificity, which differs from enterprises and organizations engaged in other types of activities in that banks cover less than 10% of the total need for funds with their own capital. Typically, the state sets for banks a minimum ratio between their own and borrowed resources. In Russia, such a ratio has not been established, so the fluctuations in the ratio among different banks are quite significant.

The importance of the bank's own resources is primarily to maintain its stability. At the initial stage of creating a bank, it is the own funds that cover the primary expenses (land, buildings, equipment, salaries), without which the bank cannot begin its activities. Using their own resources, banks create the reserves they need. Finally, own resources are the main source of investment in long-term assets.

The structure of own funds of different banks is heterogeneous. These include:

authorized capital;
Extra capital;
reserve fund, special purpose funds, etc., as well as retained earnings.

Funds raised by banks cover about 90% of the total need for financial resources to carry out active operations, primarily credit operations. Their role is extremely high. By mobilizing temporarily available funds of legal entities and individuals on the credit market, commercial banks use them to satisfy the national economy’s need for additional working capital, facilitate the conversion of money into capital, and meet the population’s needs for consumer credit.

Both the own and attracted resources of a commercial bank are reflected in the correspondent account opened for it with the Central Bank of the Russian Federation. This is an active account on the balance sheet of a commercial bank (30102), so resources are reflected in the debit of this account, and investments are reflected in the credit of this account.

Thus, the value of the debit balance reflects the size of the bank's free reserve (the amount of its resources that have not yet been invested in active operations). The larger the free reserve, the more stable this bank, but the less profit he receives. On the contrary, the smaller the free reserve, the less stable the bank, but also the more profit it makes. Therefore, every commercial bank strives to optimize the balance of funds in the correspondent account.

Passive operations are operations through which banking resources are formed.

Formation of liabilities is the basic task of any commercial bank. Passive operations play an important role. It is with their help that banks acquire resources to carry out active operations.

There are four forms of passive operations of commercial banks:

1) Contributions to the authorized capital of the bank (sale of shares or shares to their first owners);
2) Receipt of profit by the bank, as well as the formation or increase of funds formed by the bank in the course of its activities;
3) Deposit operations (receiving resources from bank clients);
4) Non-deposit operations (receiving resources from the Central Bank and in the money markets).

Passive operations allow banks to attract funds already in circulation. New resources are created by the banking system as a result of active operations.

The bank's own resources are bank capital and items equivalent to it. The role and amount of equity capital of commercial banks has special specifics that differ from other organizations.

The importance of the bank's own resources lies, first of all, in maintaining its stability. At the initial stage of creating a bank, it is the own funds that cover the primary expenses (land, buildings, equipment, wages), without which the bank cannot start operations. Using their own resources, banks create the reserves they need. Finally, own resources are the main source of investment in long-term assets.

At the initial stage of activity, the source of formation of equity capital is the authorized capital. In the future, the bank increases the volume of its own capital, both due to the growth of the authorized capital itself, and through other sources, reflecting mainly the results of active operations (bank funds, retained earnings).

Attracted (borrowed) resources banks cover up to 90% (and in some banks and more than) the entire need for funds to carry out active operations, primarily credit. Their role is extremely great. By mobilizing temporarily available funds of legal entities and individuals on the credit market, commercial banks thus satisfy the national economy’s need for additional working capital, contribute to the transformation of money into capital, and provide the population with consumer credit.

Attracted resources are divided into deposit , which the bank receives from its clients, including from other commercial banks with which it has correspondent relations, and non-deposit , which are purchased on the market on a competitive basis. The initiative to attract them belongs to the bank itself. Basically, the attraction of non-deposit resources is wholesale operations for large amounts.

Introduction

Commercial banks belong to a special category of business enterprises called financial intermediaries. They attract capital, savings of the population and other free funds released in the process of economic activity, and provide them for temporary use to other economic agents that need additional capital. To carry out its tasks, the bank must perform a number of actions called banking operations. They play a primary role not only in the functioning of the bank itself, but also in the development of industry and agriculture, and other sectors of the economy. Among the main banking operations, passive and active ones are distinguished. Through the former, banks attract and concentrate as much capital as possible in their cash desks, that is, they stock up on working capital, and through the latter, they place this capital. Passive operations of banks are operations to generate their own resources for carrying out credit and other active operations of the bank. With the help of passive operations, banks form their resources. Their essence is to attract various types of deposits, obtain loans from other banks, issue their own securities, as well as conduct other operations, as a result of which banking resources increase. Passive operations include: accepting deposits; opening and maintaining customer accounts, including correspondent banks; issue of own securities (bonds, bills, deposit and savings certificates); obtaining interbank loans, including centralized credit resources; REPO operations; Eurocurrency loans. Liability management is the activity associated with attracting funds from depositors and other creditors and determining the appropriate combination of sources of funds for a given bank.

Structure and general characteristics of banks' passive operations

commercial bank deposit operation

A bank's passive operations are a set of operations through which its resources are formed and the funds held in passive or active-passive accounts are increased.

Formation of liabilities is the basic task of any commercial business. With the help of passive operations, banks acquire resources to carry out active operations.

Passive operations of commercial banks include:

1) contributions to the bank’s authorized capital (sale of shares, etc.);

2) making a profit by the bank, as well as the formation or increase of funds formed by the bank in the course of its activities;

3) deposit operations (receiving resources from bank clients);

4) non-deposit operations (receiving resources from the central bank and in the money markets).

Bank's own resources- this is bank capital and items equivalent to it. Their task is to maintain the stability of the bank. At the initial stage, own funds cover priority expenses (land, buildings, equipment, wages), without which the bank cannot begin its activities. Using their own resources, banks create the reserves they need. Finally, own resources are the main source of investment in long-term assets. The structure of own funds of different banks is heterogeneous. These include:

1) authorized capital;

2) reserve fund, special purpose funds and other funds of the bank;

3) retained earnings.

Operations to generate your own resources

A commercial bank independently determines the amount and structure of its own funds, guided by its development strategy, competitive position in the money market, the nature of its monetary transactions and the size of risks.

The equity capital of a commercial bank must perform a number of functions:

* the function of capital as a shock absorber, temporarily allowing the bank to cover losses and continue operations in the event of large unexpected losses or extraordinary expenses.

* the function of capital as a regulator of the bank’s activities (supervisory authorities, by putting forward certain requirements for capital adequacy, thereby set norms of economic behavior designed to protect the bank from instability and excessive risks).

The presence of a bank's capital of a certain amount and quality is considered as a means of protecting the interests of the bank's creditors and depositors and reducing the likelihood of its insolvency. The greater, other things being equal, the proportion of risky transactions in the bank’s balance sheet and the higher the risks of its off-balance sheet transactions, the greater the requirements for its own capital. Thus, “capital adequacy” reflects the overall assessment of the bank’s reliability. In this sense, the term “regulatory capital” is used, meaning the capital that the bank must have to carry out the relevant operations, as required by the regulatory body.

A contribution to the authorized capital of a credit organization can be:

1) funds in Russian currency;

2) funds in foreign currency;

3) a building owned by the founder of a credit organization (including those that include built-in or attached objects) in which the credit organization may be located;

4) other property in non-monetary form, the list of which is established by the Bank of Russia.

The amount of contributions in the form of non-monetary property to the authorized capital of a credit organization being created cannot exceed 20% of the authorized capital.

The formation of funds of a credit organization is carried out in accordance with the procedure established by it in the regulations on funds, as well as regulations of the Bank of Russia.

Sinking fund The bank, like the depreciation funds of other organizations, is created in accordance with established depreciation rates.

Retained profit is the profit remaining with the bank after paying taxes and other obligatory payments to the budget before distribution, i.e. before payment of dividends to shareholders (shareholders) and formation of funds.

Deposit and non-deposit operations of banks

Deposit operations are operations of banks to attract funds from legal entities and individuals into deposits, either for certain periods or on demand. Deposit operations account for the bulk of their liabilities.

Deposit operations are one of the main banking operations. Acceptance of deposits, that is, deposits, is a loan transaction entered into by a bank from a person who owns capital for which it does not temporarily need, or for which the owner himself cannot find a use. By accepting deposits from the population, banks generate working capital, with the help of which investments are made in the national economy.

Deposit funds include funds received by the bank by concluding a bank account (agreement on settlement and cash services) and contracts bank deposit(deposit agreement for legal entities and savings agreement for individuals), as well as balances of funds in correspondent accounts of other banks in this bank.

In Russia, they also include funds raised by the bank selling bank certificates and bills of exchange to its clients.

By maturity, deposits are usually divided into two groups:

Demand deposits;

- time deposits (with their varieties and savings certificates).

Demand deposits - These are funds in current, settlement, budget and other accounts related to settlements or intended use, as well as demand deposits of legal entities and individuals. Return of a demand deposit means that the bank issues or transfers the deposit amount (in whole or in part) immediately after receiving a duly executed written order from the depositor or account manager (if the account was opened by the depositor in the name of another person).

Funds accepted on demand have the following features:

Money is deposited (credited) and withdrawn (written off) freely (only some withdrawal restrictions apply);

- the account owner pays the bank a commission for opening and/or using the account in the form of a fixed monthly rate or as a percentage of the debit turnover on the account (the amount of debits from the account);

- the bank does not pay the account holder high percent or does not pay at all (funds in settlements).

Time bank deposits - These are funds deposited in the bank for a period fixed in the agreement. On them, owners are usually paid a higher interest rate than on demand deposits and, as a rule, there are restrictions on early withdrawal, and in some cases, on replenishing the deposit.

Time bank deposits are divided into:

- conditional(the deposit is kept until the occurrence of any event);

- With preliminary notice of withdrawal of funds(when the client must submit an application for withdrawal within a predetermined time frame);

- actually time deposits .

Time deposits themselves are divided into deposits with a maturity period of:

Up to 30 days

From 31 to 90 days

From 91 to 180 days

From 181 days to 1 year

From 1 year to 3 years

Over 3 years.

Banks' operating costs for time deposits are generally lower than for demand deposits, but interest payments are significantly higher, so they are not always profitable for banks.

Characteristics of Urgent bank deposits are as follows:

- they are engaged for clearly defined terms, but clients, especially individuals, may not comply with these terms;

- funds on term deposit legal entity cannot be used for payments, payment documents are not issued for them;

- The bank pays a fixed percentage to the owners of the corresponding accounts.

Banks are interested in attracting time deposits because these funds can be used for long-term investments.

Non-deposit sources of attracting resources include: - obtaining loans on the interbank market; - agreement on the sale of securities with repurchase, accounting of bills and obtaining loans from the central bank; - sale of bank acceptances; - issue of commercial papers; - obtaining loans on the Eurodollar market; - issue of capital notes and bonds.

In the interbank loan market, funds held in correspondent accounts with the central bank are bought and sold. The interbank loan market is divided into three segments: - three-month loans; - one- to two-month loans; - “short money” (the shortest loans up to 1-2 days).

Centralized and interbank loans are convenient because they are available to the borrowing bank almost immediately and do not require reserve collateral, since they are not deposits.

The significance of the interbank loan market is that, by redistributing resources that are excess for some banks, this market increases the efficiency of using the credit resources of the banking system as a whole. In addition, the presence of a developed market for interbank loans allows smaller funds to be kept in the operational reserves of banks to maintain their liquidity.

Such a non-deposit source of resources as issuing bonds has great prospects for banks. Banks have the right to issue bonds in the amount of no more than 25% of the authorized capital and after full payment of all previously issued shares. Bonds can be either registered or bearer. The loan is repaid at the expense of the bank’s net profit or, if it is insufficient, at the expense of the reserve fund. To influence the bond rate, the bank can buy or sell them on the stock exchange.

Conclusion

The Bank constantly carries out a wide variety of financial activities, called its operations (transactions). Each such operation involves certain professional actions of bank employees. The entire set of such operations is divided into 2 large groups - passive and active operations. Above, all types of passive operations of banks, which are aimed mainly at attracting primary resources and creating financial reserves of the bank, were examined in more depth. The problem of a bank having sufficient capital in quantitative and qualitative aspects has become key from the point of view of regulatory and supervisory authorities in most countries of the world in the last 10-15 years, which indicates that passive operations of banks are necessary for their successful functioning.

List of used literature

1. Tavasiev A.M. Banking: management of a credit organization: Textbook / A.M. Tavasiev. - 2nd ed., revised. And additional - M.: Publishing and trading corporation "Dashkov and K", 2009. - 640 p.

2. Banking. Express course: study guide / quantity. authors; edited by O.I. Lavrushin. - 3rd edition, revised. And additional - M.: KNROUS, 2009. - 352 p.

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Structure and general characteristics of banks' passive operations. Structure and general characteristics of the bank's passive operations. – demand deposits

Deposit and non-deposit operations of banks

Deposit operations are operations of banks to attract funds from legal entities and individuals into deposits, either for certain periods or on demand. Deposit operations account for the bulk of their liabilities.

In Russia, they also include funds raised by the bank selling bank certificates and bills of exchange to its clients.

By maturity, deposits are usually divided into two groups:

– demand deposits;

– time deposits (with their varieties and savings certificates).

Funds accepted on demand have the following features:

– money is deposited (credited) and withdrawn (written off) freely (only some restrictions on withdrawal apply);

– the account holder pays the bank a commission for opening and/or using the account in the form of a fixed monthly rate or as a percentage of the debit turnover on the account (the amount of debits from the account);

– the bank pays the account holder a low percentage or does not pay at all (funds in settlements).

Time bank deposits are funds deposited in the bank for a fixed period in the agreement. On them, owners are usually paid a higher interest rate than on demand deposits and, as a rule, there are restrictions on early withdrawal, and in some cases, on replenishing the deposit.

Time bank deposits are divided into:

– conditional(the deposit is kept until the occurrence of any event);

– with prior notice of withdrawal of funds(when the client must submit an application for withdrawal within a predetermined time frame);

– actual time deposits .

Time deposits themselves are divided into deposits with a maturity period of:

– up to 30 days

– from 31 to 90 days

– from 91 to 180 days

– from 181 days to 1 year

– from 1 year to 3 years

– over 3 years.

Banks' operating costs for time deposits are generally lower than for demand deposits, but interest payments are significantly higher, so they are not always profitable for banks.

The characteristic features of time bank deposits are as follows:

– they are engaged for clearly defined terms, but clients, especially individuals, may not comply with these terms;

– funds on a term deposit of a legal entity cannot be used for payments, payment documents are not issued for them;

– the bank pays a fixed percentage to the owners of the corresponding accounts.

Banks are interested in attracting time deposits because these funds can be used for long-term investments.

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