Today, banks offer a variety of types of deposits. The features of different categories of depositors are taken into account: the bank determines the range of offered types of deposits, various social groups. A potential depositor is offered various types of deposits based on their priority for him, profitability or the possibility of withdrawing at any time, accumulation or convenience in making payments (bank plastic cards).

Banks strive to take into account the needs of various categories of depositors as much as possible:

children's deposits, pension, on demand;

a creative approach to determining the name of the deposit ("Mobile", "XXI century");

taking into account the psychological factor: offering deposits with an underline in the name of the influencing incentive ("Guaranteed income", "Prestige");

linkage certain types deposits with social and material needs of depositors ("Housing savings", "For vacation");

along with new deposits, the preservation of traditional names with the expectation of conservative depositors ("Term", "Cumulative");

offer special kind a deposit in connection with the anniversary of the bank's activity or timed to coincide with some significant event ("Jubilee", "Jubilee").

Within the same type of deposit, banks offer different conditions, as a rule, this applies to the minimum amount and term of the deposit: the higher minimum amount deposit, the higher the interest.

An important trend is the development of technologies for flexible deposit accounts, when one account combines the advantages of demand and term accounts. As a rule, a relatively small amount is established for such accounts. down payment and the possibility of unlimited additional contributions and withdrawals at any time of funds in excess of the principal amount of the deposit.

Currently, each client has the right to independently choose a bank for settlement and cash services, and the bank is forced to fight hard for the depositor, who is quite easy to lose. Therefore, there was a need for a scientifically based theory of the organization of relations between banks and potential depositors regarding their attraction Money.

Firstly, in order to expand the circle of depositors, the bank needs a competent deposit policy which is based on maintaining the required level of diversification, ensuring the possibility of attracting funds from other sources and maintaining a balance with assets in terms of terms, volumes and interest rates.

You can activate your deposit policy by expanding the list of deposits and using the stimulating effect of the amount of income on the deposit. So, in the first case, it can be assumed that targeted deposits will be beneficial for clients, the payment of which will be timed to coincide with the vacation period, birthdays or other holidays. Their terms are shorter than traditional ones, and the percentage is higher. For clients with different income levels, the bank could offer fundamentally new Financial services, for example, connecting a traditional contribution to an entire set is not banking services- insurance, travel or for the purchase of goods at a discount.

In the second case, it should be noted that the stimulating effect of interest on deposits depends mainly on the level and differentiation of interest rates depending on the type, term of the deposit, and the withdrawal notice period. If inflation rates are also taken into account when determining the interest rate, then the value of money itself will increase, and an increase in deposits will help bring down the rush demand for consumer market. In addition, the responsibility of the state and commercial banks for effective use cash savings and savings, which will contribute to the development of not only commercial bank but also the economy of the country as a whole.

Also, the change in the procedure for paying interest contributes to attracting depositors' funds to commercial banks. After all, most commercial banks pay interest on deposits once a year. Therefore, in conditions of an acute shortage of bank resources, commercial banks began to pay interest on deposits quarterly or even monthly, which allowed them to raise funds at lower interest rates.

The main principles of the deposit insurance system should be: obligatory participation of banks in the system; reducing the risks of adverse consequences for depositors in the event of default by banks on their obligations; transparency of activities; the accumulative nature of the formation of the mandatory deposit insurance fund at the expense of insurance premiums of the banks participating in the system.

Participants of the system may be: legal entities and individuals recognized as beneficiaries for the purposes of this law; banks included in in due course to the register of banks recognized for the purposes of this law as insurers; agencies for compulsory insurance deposits recognized for the purposes of this law by insurers.

The object of insurance is deposits of individuals and legal entities, currency deposits residents and non-residents, state and non-state organizations.

One of the following circumstances must be recognized as an insured event: revocation (cancellation) of the bank's license to carry out banking operations or the introduction by the National Bank of a moratorium on satisfying the claims of the bank's creditors. An insured event is considered to have occurred from the date of entry into force of the relevant act National Bank countries. The depositor's right to claim compensation for deposits arises from the date of insured event. A person who has acquired the right to claim from a depositor after the occurrence of an insured event has no right to compensation. From the moment of occurrence of the insured event to the day of completion bankruptcy proceedings or the end of the moratorium, penalties for early withdrawal of deposits are cancelled.

To carry out the functions of compulsory deposit insurance, agencies are created in the form of open joint-stock companies. Governing bodies: Board of Directors, Management Board and general director agencies. The supreme body is the Board of Directors. The Chairman of the Board of Directors of agencies is elected by its members.

The proposed model of bank deposit insurance is aimed both at protecting the resources involved in deposits and at developing the country's economy as a whole.

Thirdly, if it is necessary to raise funds in deposits, one should take into account the features and differences in deposits of legal and individuals.

When developing a new deposit, the bank should focus on the needs of customers. Usually, the emergence of a new service follows the emergence of a completely new need or a significant change in an old one. You can identify a new need as a result of marketing research.

The deposit is characterized by several parameters:

the size of the minimum contribution;

the size and constancy of interest;

minimum shelf life;

terms of additional contributions;

conditions for withdrawing money from the account.

By changing these characteristics, you can get completely the new kind services. But since such a banking service as a deposit is long in time (meaning that money is deposited on certain period), then the bank must predict changes in the external environment in order to make a profit.

By varying the amount of the minimum deposit, the bank can attract different segments of customers on more favorable terms for them. Usually, the amount of the minimum contribution is strongly correlated with the amount of the interest rate. The higher the minimum amount, the higher the percentage. Thus, the bank saves on operating costs for servicing one deposit, increasing its profits and giving the client a premium in the form of an increased percentage.

The bank may also offer special conditions deposits for various groups of clients: for students, pensioners, those who travel abroad.

In our opinion, the most promising direction for attracting funds from both legal entities and individuals at the present moment is the widest use of bank payment cards, since the funds that "settle" on card accounts are a cheap resource base. The "pluses" of plastic cards should also include:

facilitation of the work of cash desks and accounting of the bank and any enterprise (in case of payment wages through bank plastic cards);

safe use of earned funds (unlike cash, a missing card does not mean a loss of money).

Measures to improve the mechanism of transactions with plastic cards for legal entities are:

an increase in the number of issuers in the plastic card market, an increase in the number of ATMs and POS-terminals;

popularization by a commercial bank among its own and potential clients transactions with the use of bank plastic cards, in particular, the conclusion of contracts for the payment of wages to employees of enterprises through bank plastic cards;

establishing a differentiated fee for card account balances (the larger the balance, the higher the percentage);

to improve the image of the enterprise, the possibility of applying its logo on a plastic card;

in case of sustainable economic situation enterprises the possibility of providing an overdraft on the card within the limit, depending on the salary of the employee;

expansion of the range of operations carried out with the help of a bank plastic card: payment of utility and other types of payments in a cashless manner, payment for goods and services in trade and service enterprises, transfer of pensions, subsidies, fees and other payments to card accounts, obtaining various kinds of information in information kiosks, the possibility of carrying out exchange and conversion operations at ATMs and POS-terminals);

provision of preferential tariffs for services to legal entities that have concluded an agreement on the payment of wages to their employees through bank plastic cards;

giving "premiums" in the form of gifts, cash payments, discounts in the store for holders of several bank plastic cards or cardholders with large balances.

When working with individuals, it would be interesting to have a fixed-term or transferable deposit of an individual in Belarusian rubles or currency, accrued interest on which and the amount of the deposit at the end of the validity period would be credited to the card account. To interest investors, you can offer the following contribution:

more high percent;

a free plastic card issued at the time of making a deposit (deposit);

a plastic card sold at a reduced price;

interest accrued at the time of deposit.

At present, the analysis bank interest given Special attention, since interest is the main source of operating income (interest received) and the main source of bank operating expenses (interest paid). On the one hand, the bank is interested in paying more low interest, on the other hand, he must establish a "competitive" percentage in order to attract customers for whom the main criterion is the profitability of the deposit.

Of great importance is the assessment of the motivation of customers when choosing a bank. Some banks, in order to determine the motives that encourage customers to open accounts, conduct a survey at the stage of opening and closing an account. Studies show that for corporate clients, the image of the bank, the provision of a full range of services, the openness of the bank for communication with the client, the high speed of making payments, etc. are important. Recommendations from other clients play an important role. The main reason for closing the account is that competing banks offer more attractive service conditions.

Banks play a special role in regulating their services in order to stimulate the inflow of funds. Most of the advertising of banking services is based on instilling confidence in the bank, emphasizing its reliability, longevity, some competitive advantages, a place in the ranking, ease of service.

Undoubtedly, a competent advertising policy is necessary for banks today and is designed to help in finding new customers. For depositors, the main thing was traditionally the presence of the image of a reliable bank. Today, when the state has taken care of ensuring the interests of depositors by creating a deposit guarantee system, the importance of the bank's reliability for depositors, and, consequently, the riskiness of the deposit, has somewhat receded into the background. Therefore, today it is more relevant for banks to form the image of a high-tech and convenient bank offering a wide range of services and high quality of service. Office design and excellent service are today a necessary attribute of a bank's competitiveness. The current market conditions require the bank not only to provide high-quality services, but also to constantly improve service technology to achieve maximum customer convenience.

At present, customer service at a distance is very popular in many countries. In particular, it is widely used abroad banking service population at home or at the workplace - the so-called home banking, it is the most promising form of providing banking services to individuals. Thanks to this form of relationship with the bank, the client gets the opportunity to manage the accounts opened for him, make payments, control the movement of funds on the accounts without leaving home.

The formation of complex services is also relevant today. In order to achieve greater customer interest in cooperation, banks began to seek opportunities for the implementation of complex services, offering some related or related services to the main service. additional services, the so-called "bundling of services".

Thus, from the foregoing, it can be concluded that banks on present stage already realizing the importance deposit operations in their activities and the formation of the resource base, have actively taken up the development of this area of activity, but they still have a lot to do in order to survive in the face of fierce competition.

To strengthen the deposit base and expand the resource potential, branch No. 503 of JSC "JSSB Belarusbank" is offered:

constantly search for potential partners among the bank's clients, as well as assist in establishing business relations between the bank's clients and partner enterprises abroad;

promptly organize meetings of clients with bank specialists to resolve current issues of banking services;

increase the number of employees servicing deposit operations of individuals and legal entities, or simplify the procedure for processing deposit (deposit operations) by introducing more advanced software products;

providing depositor clients with a wide range of services, including those of a non-banking nature;

the use of a high interest rate on deposits of an investment nature with the payment of a premium at the end of the deposit term;

payments to regular customers of the bonus "for fidelity to the bank";

use of mixed accounts;

study of the dynamics of the structure of savings of the population, identification of the elasticity of deposits of the population with respect to various factors.

In conditions financial crisis managing the cash flows of a commercial bank becomes more important in terms of maintaining the required level of liquidity. Since the main control lever in banking is the interest rate, then the question of determining the interdependence of the volume of deposit operations on the interest rate for these operations becomes relevant.

Determine the relationship between the volume of deposit operations and interest on them to be able to predict changes in the value of deposit operations and passive operations of the bank in the interbank lending market.

We will build the dependency functions using the regression analysis method in accordance with the following algorithm:

– Preliminary data analysis, visualization and classification of statistical data, development of research hypotheses;

– Building a regression relationship between the volume and interest on deposit operations in accordance with their preliminary classification;

– Economic interpretation of the obtained results.

When analyzing statistical data on volumes and interest rates from passive operations of bank “X” for a period of four months of the current year, one should pay attention to the fact that when comparing each current period with the previous one, there are four possible situations:

growth in the volume of deposit operations with an increase in interest on these operations;
decrease in the volume of deposit operations with a decrease in interest on these operations;
growth in the volume of deposit operations with a decrease in interest on these operations;
decrease in the volume of deposit operations with an increase in interest on these operations.

For each situation, there is a growing trend in the dependence of the amount of the deposit transaction on the interest rate for them. So, we can put forward the following hypotheses: with an increase in the interest rate on deposit operations, their volume increases; when the interest rate on deposit operations changes, their volume changes with a delay in time, that is, it has an inertial character.

The analysis of the deposit activity of the bank confirmed the hypotheses of the study.

The results of the regression analysis of the bank's passive operations in the interbank lending market make it possible to state the following:

the more banks carry out passive operations in the interbank market, the higher the interest rate on these operations will be;
an increase in the interest rate on passive transactions in the interbank lending market leads to an increase in the volume of these transactions;
the growth in the volume of the bank's passive operations in the interbank market reduces overall result the bank's activities in the interbank lending market.

The work has further developed the use of regression analysis methods, cognitive and simulation modeling to improve the efficiency of managing the activities of a commercial bank according to the criterion of liquidity and profitability. The developed model allows both to assess the level of deposit operations and passive operations of the bank in the interbank lending market. The model can be used for stress testing the activities of a commercial bank.

Formation of sources financial resources, that is, liabilities, is one of the basic goals of the bank. For a successful solution commercial Bank should have sufficient own resources, as well as raise funds from various sources. The main tasks of a commercial bank in this area are: to attract, as far as possible, large sums cheap and reliable resources and maintenance optimal ratio between the size of own and borrowed funds.

The purpose of the analysis of deposit (deposit) operations of the bank is to substantiate the optimal strategic and tactical management decisions aimed at increasing the efficiency of using funds in deposits.

The following main stages of the methodology for analyzing the deposit (deposit) operations of the bank are distinguished.

At the first stage of the analysis, it is necessary to study the composition, structure and dynamics of the balances of funds in deposits, their receipt and disposal. horizontal and vertical analysis funds in deposits can be spent:

By terms of placement of deposits (term, on demand);

By type of currency ( National currency, currencies of other foreign countries);

By types of investors (individuals, legal entities);

By types of deposits (cash, securities) .

At the second stage of the analysis, an assessment of the movement of funds in deposits is carried out. For this purpose, it is proposed to calculate the following indicators presented in table 1.2.

Table 1.2 - Methodology for calculating the indicators of the movement of funds in deposits

Indicators	Method of calculation	Economic interpretation
1. The coefficient of settling of received funds on deposit accounts	The ratio of the difference between the balances of funds in deposits at the end and beginning of the reporting period to the turnover upon their receipt	Characterizes the amount of increase in the balance of funds in deposits per one ruble of their receipt
2. Ratio of inflow of funds into deposits	The ratio of the difference between the balances of funds in deposits at the end and beginning of the reporting period to the balance of funds in deposits at the beginning of the reporting period	Characterizes the amount of inflow of deposits per one ruble of cash balances on deposit accounts at the beginning of the reporting period
3. Average shelf life of a deposit ruble	The ratio of the average balances of funds in deposits to the one-day turnover upon their disposal	Characterizes the average period of keeping funds in bank deposits

These indicators are calculated both for the bank as a whole (branch, branch) and for types of deposits, terms of their placement, types of currencies and types of depositors.

The study of the considered indicators in dynamics should be supplemented by factor analysis, which allows us to assess the reasons for their change and determine the reserves for their optimization.

At the third stage of the analysis of the bank's deposit operations, the influence of factors on the change in the amount of interest expenses on the bank's deposit operations should be studied, since raising funds for deposits involves paying interest to depositors.

The efficiency of banks and the problems of its evaluation constantly attract close attention of both scientific and practical workers. This interest is caused, first of all, by the need to attract investments that will ensure growth equity banks, their credit potential, that is, they will increase the possibilities of lending by banks real sector economy of the country and the preservation of enterprises in this sector in the field national interests in order to avoid their control by foreign capital.

The profitability of a bank deposit is its most significant characteristic, which attracts the bulk of depositors. Bank deposit is considered as the most affordable and effective way not only to securely save, but also to increase savings.

Particular attention in the research process should be given to determining the level of profitability various kinds deposit products and the level of their risk, which as a result constitutes a qualitative assessment of the bank's deposit activities.

Profitability is characterized by absolute (the amount of income in monetary terms) and relative indicators (the average level of profitability of deposit resources). In general, the yield deposit portfolio Bank over a fixed period depends on the volume of the portfolio and the level of interest rates on deposits. The level of interest rates is a general indicator, since the level of interest rates indirectly takes into account such factors as the duration of use of the deposit (more long term - top rate), method of accrual and method of payment of interest.

The return on the deposit portfolio is calculated by dividing the bank's total income on deposits (items of form No. 2 "Profit and Loss Statement") on a certain date to the amount of the total deposit portfolio in the same period.

The level of profitability should be analyzed in dynamics, in order to be able to determine the trends in the development of deposit activities in this bank. For a more detailed assessment, the profitability of each type of placed deposits should be calculated.

In the process of analysis, the most and least profitable types of deposits are identified. It is obligatory to study the profitability of various items of deposit attraction in dynamics. Objective findings in this study can only be obtained by comparing the calculated yield with the average deposit rate prevailing on regional market, as well as taking into account the refinancing rate of the National Bank of the Republic of Belarus.

At the fourth stage of the analysis of the bank's deposit operations, the effectiveness of the use of funds in deposits should be assessed. Since the main purpose of attracting funds in deposits is their further use bank as credit resources, therefore, to evaluate the effectiveness deposit operations it is necessary to compare the amount of attracted deposits and the amount of funds issued in the form of a loan to legal entities and individuals.

In this regard, it should be noted that in economic literature The main indicator of the effectiveness of the bank's deposit operations is the efficiency ratio of the use of attracted funds, which is defined as the ratio of the amount of funds received in deposits to the amount of loans issued by the bank and is calculated by formula (1.1):

where VC is the amount of funds raised to the deposit accounts of the bank;

KR - the amount of loans issued by the bank.

This indicator characterizes the amount of funds in deposits per one ruble of funds issued in the form of a loan in the total amount of loans issued by the bank.

Evaluation of the effectiveness of the bank's deposit operations should be based on a comparison interest income on credit operations and interest expenses on deposit operations. The indicators of the profitability group of deposit operations are presented in Table 1.3.

Table 1.3 - Indicators of profitability of deposit operations

Indicators	Method of calculation	Economic interpretation
1. Net income from deposit operations	The product of the difference between the interest rate on loans and the interest rate on deposit operations by the average balance of funds raised in deposits	Characterizes the amount of excess of income on loans over expenses on deposit operations used as credit resources
2. Return on deposit funds	The ratio of interest income from lending operations to interest expenses from deposit operations	Characterizes the amount of interest income on credit operations per one ruble of interest expenses on deposit operations
3. Profitability of attracting funds in deposits	Attitude net income on deposit operations to the amount of funds attracted to the deposit accounts of the bank	It characterizes the amount of net income on deposit operations per one ruble of attracted deposits
4. Profitability of expenses on deposit operations	The ratio of net income on deposit operations to the amount of interest expenses on deposit operations	Characterizes the amount of net income on deposit operations per one ruble of interest expenses on deposit operations

These indicators of the effectiveness of deposit operations are studied in dynamics both for the whole bank and for its branches and affiliates.

The formation of the resource base is inextricably linked with risk, but it can be managed, i.e. use measures that allow, to a certain extent, to predict the onset of a risk event and take measures to reduce the degree of risk.

When forming the resource base, the bank must take into account the likelihood of an increase in the cost of attracting resources in the event of a change in the situation on financial market. The deposit policy of the bank aims to provide the bank with resources for certain time at a certain price for the implementation of certain active operations. Its implementation means the solution of two opposite tasks: the stability of the resource base and the minimization of the costs of its formation. Ideally, long-term investments should be balanced by long-term deposits. Otherwise, at the end of the deposit term, the bank may face the problem of an increase in the cost of resources and incur losses from long term investment funds.

Another form of manifestation of the risk of forming a deposit base is losses in the form of lost income due to the need to keep a certain percentage of the volume of the resource base in the form of cash for settlement and cash services (advance payments for business trips, wages, cash withdrawals, etc. .). For a bank, these are assets that do not generate income. Their size depends on external circumstances (the degree of trust in the bank, the state) and on the structure of the bank's clientele (for example: a high percentage trade organizations means a large amount of cash collection, therefore, there is no need for a special cash reserve to ensure the obligation to return cash deposits of the population).

It is also important to take into account seasonal, monthly fluctuations in cash flows. For example, savings bank, working, as a rule, with deposits of the population, making utility payments and paying wages, can conclude contracts for a period in such a way that payments fall on the period of mass utility bills but did not match wages. Attention should also be paid to the resource base allocation factor. It is believed that when investing in credit operations 85 percent or more of the amount of deposits, the bank pursues a risky deposit policy. This is explained by the fact that lending operations have much less elasticity for timely and, especially, early withdrawal than the resource base. This is partly compensated by a higher interest rate, part of which is the risk of losses, and partly by placement in more liquid, albeit less profitable assets. National Bank reduces the impact of this risk by introducing mandatory reservation parts of attracted funds depending on the type of deposits.

The risk of unbalanced liquidity is the risk of losses in the event of a bank's inability to cover its obligations under the liabilities of the balance sheet with claims on assets.

The above methodology for analyzing the bank's deposit operations makes it possible to conduct their comprehensive study, including the study of the composition, structure and dynamics of balances in deposits, their movement, the impact on the amount of interest expenses of the bank, as well as the efficiency of use.

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Assessment of deposit and credit operations of a commercial bank

Page 1

The Bank provides a wide range of banking services to organizations of all sectors of the economy, large, small and medium-sized enterprises

The Bank takes into account the specifics of each client's activities and provides financial services tailored to their needs - for the successful conduct and development of business. The basic principle of working with corporate clients– effective solutions, Newest technologies, individual approach, high standards of service. Experience and professionalism in work allowed the bank to win the trust of more than 30 thousand organizations and companies.

The bank's clients have the opportunity to place free cash on favorable terms for business: individual terms of placement; flexible rates; guarantee of safety of funds and secrecy of deposits; receipt of income from the storage of funds on deposit.

In order to promote the development of business relations between the bank and customers, increase customer loyalty to the bank, since 2005, the bank has been holding a contest " Best Client» among legal entities. In order to identify the share of deposits from legal entities, it is advisable to analyze the structure of bank deposits. (Table 2.2.1) The share of deposits from legal entities is clearly shown in Appendix 2.

Table 2.2.1. The share of deposits from legal entities in the total structure of attracted funds from 01.01. 2008 to 01/01/2010

Index				Deviations 2008–2009	Deviations 2009–2010
Index	Amount, in thousand rubles	Amount, in thousand rubles	Amount, in thousand rubles	abs., thousand rubles	abs., thousand rubles

State deposits
Deposits of legal entities
Deposits of individuals

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One of the conditions internal control is a clear separation of control and executive functions in the accounting in the bank. Operations control. The Bank exercises preliminary and subsequent control over its operations. While leading...

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The rapid growth in lending, however, could not overcome a much more powerful counter trend - after two years of active upward dynamics, the overall growth rate of investment in fixed capital decreased. Such is the specificity of domestic fashion ...

1.2 Assessment of the quality of deposits

In the conditions of market relations the role of deposit banking operations increases. The main attention should be paid to the analysis of the bank's deposit operations to raise funds, because the resource base is of paramount importance for banking and is the most important source of funds. In Soviet banking practice, the concept of “deposit” as a term deposit, fixed by the instructive materials of the Central Bank, was used. In this regard, until now, the attracted funds of banks are formed by accumulating funds on settlement and deposit accounts.

Until recently, in domestic banking practice, the issue of analysis and management of deposits was not given due attention. Banking institutions were not set the task of ensuring the issuance of loans depending on the size, timing and specifics of the credit resources they mobilize. Planned balances of credit investments and resources were not drawn up by bank branches. This situation was caused by the centralization of management of the processes of formation and use of the country's loan fund. Now deposits are the main source (up to 70%) of the resources of commercial banks.

The subjects of the analysis of deposit operations are, on the one hand, commercial banks as debtors, and on the other hand, as creditors: public and private enterprises and organizations; commercial banks and other credit institutions; public organizations and foundations; physical person.

The objects of analysis of deposit operations are deposits that are deposited in bank accounts for a certain time. The following principles serve as the basis for organizing deposit operations:

special attention should be paid to term deposits that support the liquidity of the balance sheet to the greatest extent;

measures should be taken to develop non-traditional banking services that help attract deposits;

a flexible deposit policy should be pursued in order to maintain the liquidity of the bank's balance sheet;

it is necessary to ensure consistency between passive and active deposit operations in terms of terms and amounts;

deposit operations should contribute to the receipt of bank profits.

According to the economic purpose, deposits are divided into 4 groups: urgent, demand deposits, savings deposits of the population, securities.

Term deposits are divided by terms: up to 3 months, from 3 to 6 months, from 6 months to a year, more than a year.

Demand deposits are subdivided according to the nature and ownership of the funds:

funds kept on settlement, current accounts of enterprises and organizations; on special accounts; on company accounts; on the accounts of local budget revenues;

funds of local budgets;

credit balances on correspondent accounts for settlements with other banks and accounts of foreign correspondent banks.

Savings deposits of the population are divided according to the terms and conditions of the deposit operation. Depending on the period, demand deposits, fixed-term and quasi-term deposits are distinguished (funds attracted for a sufficiently long, but at the same time indefinite period).

Securities are divided into the following groups: shares and bonds of enterprises, joint-stock companies: shares and bonds held by the bank; valuables and documents on foreign operations.

A certificate of deposit is a type of term certificate with a term of more than 1 year. Unlike a regular term certificate, it is issued by a special document, which is called a certificate of deposit, i.e. a written certificate of the credit institution on the deposit of funds, certifying the right of the depositor to receive the deposit.

A certificate of deposit has 2 advantages over other deposit policy instruments:

is the subject of an exchange game, therefore, the buyer can count on extracting additional profit as a result of a favorable change in the market situation;

in the event that the Government implements its intentions to freeze the deposits of enterprises, the acquisition of a certificate that is freely circulating on the market gives their owners some freedom of maneuver. In this situation, the certificate becomes an alternative means of payment.

Fig. 2 Scheme for analyzing the quality of bank liability management

An analysis of the financial condition of a bank should begin with a study of the effectiveness of managing its liabilities (Fig.), since active operations for the placement of funds can be carried out only after operations to attract resources have been carried out.

Based on the table, you can get more detailed information about the main sources of formation of the bank's resources. This table allows you to analyze the structure of the resource base in terms of its maturity in the context of deposits, interbank loans, issued deposit and savings certificates, bonds, issued own bills. If we analyze liabilities in terms of their repayment over several reporting periods (months), we can identify the main trends in changes in the volume of passive operations and their impact on the bank's liquidity.

When analyzing the stability of the deposit base, various mathematical situational models are used, and they also study the dynamics of deposit stability indicators, such as the average deposit ruble storage period (Sd), the level of settling of funds (Uo), the share of funds from the planned revenue of the enterprise deposited on its current account (Dos), the relative amount of funds on demand accounts that can be used as a stable resource ( Dvos), the average period of storage in the bank of short-term deposits and loans (T).

Average shelf life of a deposit ruble(assesses the possibility of using funds as short-term lending resources):

Sd = _OVav x _Д__

Where: OVavr - the average balance of deposits (the sum of deposits at the beginning and at the end of the period, divided in half);

OVK - turnover on issuance of loans;

D is the number of days in the period.

The level of settling of funds received in deposits:

wo = RH-RH× 100%

Where: OVK and OVN - balances of deposits at the end and at the beginning of the period;

Vp - receipts on deposits for the period.

This ratio shows how much % of funds are left in reporting period in deposits from the amount of their receipt. The higher this indicator, the more resources the bank has to carry out its active operations.

The share of funds from the planned revenue of the enterprise, settling on its current account(Dos), which, without prejudice to the latter, can be placed on a fixed-term deposit account in the planned period:

dos = _Vpl x OSav_× 100%

Where: OSav - the average balance of funds on the current account for the corresponding period of the last year (3, 6, 9, 12 months). It is calculated as a chronological average based on actual balances on monthly or quarterly dates;

Vfact - actual receipts to the settlement account of the enterprise;

Vpl - expected receipts to the current account in the planned period.

The relative amount of money in demand accounts that can be used as a stable resource, can be defined as follows:

Dvos = O× 100%

Where: Dvos - the share of funds kept during a certain settlement period in deposit accounts on demand, which can be used as stable credit resources during the same next period of time;

О - the average balance of funds on deposit accounts for the billing period;

K - credit turnover by deposit accounts on demand for the billing period.

Average balance of funds on deposit accounts for the period(O) is equal to their arithmetic mean sum (the sum of the balances at the beginning and at the end of the period, divided in half).

In order for short-term deposits attracted by banks to be used to provide long-term loans, the so-called transformation of liabilities by maturity. For this, the transformation ratio (Kt) is calculated:

Kt \u003d 1 - _ Before

Where: To - debit turnover for issuing short-term loans;

Ko - credit turnover on receipt of funds to deposit accounts for up to one year.

The total amount of funds that the bank can allocate from short-term resources for long-term investments will be equal to the debit turnover on demand deposit accounts and for up to one year (the amount of funds withdrawn from accounts), multiplied by 6 by the transformation ratio.

Average term of keeping short-term deposits and loans in a bank(T) (turnover in days) is calculated by the formula:

T = _ OKDsr x D_ = _ _ D__

Where: D - the number of days in the period based on: 30 days in a month;

Kd - debit turnover for the analyzed period on short-term deposits;

OKDav - average balances on short-term deposits, calculated by the formula:

OKDav = OKDn + OKDk

Where: OKDn and OKDk - balances of short-term deposits at the beginning and end of the period.

Cob - turnover ratio (the number of turnovers made by deposits and loans for the analyzed period of time):

Cob = __ KD __

According to the Central Bank, the volume of deposits attracted by banks from individuals at the beginning of March amounted to 2.8 trillion. rub. Despite such a significant figure, experts note that deposits have ceased to be a tool for making money. Now their main function is saving and managing money.

Table 1. Dynamics of paid deposits

Index

The value of the indicator by quarters of the year

Growth rate, %

In a year

By quarters