Financial analysis of the bank. About the methodology for analyzing the financial condition of a bank Analysis of the financial condition of a commercial bank online

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I. The tasks of analyzing the financial condition of the bank and approaches to its implementation

The approaches proposed by this methodology are based on risk assessment, regulated by the Bank Russia, and are aimed at conducting a comprehensive analysis of the financial condition of the bank based on reporting, as well as other sources official information about his activities.

The ultimate goal of the analysis is to identify the bank's problems at the earliest possible stages of their formation. The results of the analysis should be used in determining the supervisory regime, including deciding on the advisability of conducting inspections of banks and determining their scope, as well as the nature of the supervisory response measures applied to banks.

Directly within the framework of the analysis, the problem of obtaining a reliable picture of the current financial position bank, current trends in its change and forecast for the future up to 1 year, including with a possible unfavorable change in external conditions.

Conducting an effective analysis of the financial condition of the bank involves the fulfillment of a number of conditions. The key conditions are the reliability and accuracy of the information used in the analysis, as well as its timeliness and completeness. The lack of reliable data leads to an underestimation of the problems of banks, which can have dangerous consequences for the development of the situation. The reliability of the reports submitted by banks, as well as the adequacy of the assessment of the risks they assume, should be checked both in the process of documentary supervision and during inspections, and the results should be used as an important source of information in the analysis.

The analysis is carried out using the software package "Analysis of the financial condition of the bank" and is based on:

using a system of indicators characterizing the activities of the bank and the types of risks taken, identifying the relationship between indicators;
studying the factors of change in these indicators and the magnitude of the risks taken;
comparison of the obtained indicators with the average indicators for a group of homogeneous banks.

Note: banks are divided into homogeneous groups using cluster analysis methods.

The system of indicators used within the framework of this methodology is grouped into analytical packages in the following areas of analysis:

Structural analysis of the balance sheet.
Structural analysis of the income statement. Commercial efficiency (profitability) of the bank's activities and its individual operations.
Capital adequacy analysis.
Analysis credit risk.
Analysis market risk.
6. Liquidity risk analysis.

Each analytical package contains tables of analytical indicators that allow you to identify trends and draw conclusions in the relevant area of analysis, as well as graphs that characterize the dynamics of indicators, and diagrams that reflect structural characteristics. The analysis of the bank also involves determining the compliance of the work of a particular bank with established norms, as well as with the trends of a homogeneous group of banks (especially when evaluating the profitability of work, the structure of the balance sheet and capital adequacy).

The analysis is based on data from the following reporting forms:

turnover sheet of accounts accounting credit institution (form 101);
Note: hereinafter in the text of this methodology, the numbers of reporting forms of credit institutions are given in accordance with Bank of Russia Directive No. 2332-U dated November 12, 2009 “On the list, forms and procedure for compiling and submitting reporting forms central bank Russian Federation(with amendments and additions).
profit and loss statement of the credit institution (form 102);
decoding of individual indicators of the activity of the credit institution (form 110);
information on the quality of the credit institution's assets (form 115);
information about securities acquired by the credit institution (form 116);
data on large loans (f.117);
data on the concentration of credit risk (form 118);
information about assets and liabilities by terms of demand and repayment (f. 125);
calculation of own funds (capital) (f.134);
information about mandatory standards(f.135);
consolidated report on the amount of market risk (form 153);
information on placed and attracted funds (form 302);
information on interbank loans and deposits (f. 501);
information about open correspondent accounts and balances on them (f. 603);
report on open currency positions (form 634);

as well as inspection and audits banks.

II. The content of the sections of the analysis of the financial condition of the bank

1. Structural analysis of the balance sheet

Structural analysis is carried out in order to identify risks associated with the nature of the bank's assets, liabilities and off-balance sheet positions. It is recommended to conduct it using the following tables:

Table 1.1. General balance sheet structure
Table 1.1.1 Detailed balance sheet structure
Table 1.2. Asset structure
Table 1.2.1. Structure of assets in rubles and foreign currency
Table 1.2.2. The structure of the bank's assets and their profitability
Table 1.2.3. The structure of bank assets generating direct income
Table 1.3. Structure of liabilities
Table 1.3.1. Structure of liabilities in rubles and foreign currency
Table 1.3.2. Commitment structure
Table 1.3.3. Commitment structure by urgency
Table 1.4. Structure of off-balance sheet items
Table 1.4.1 Detailed structure of off-balance sheet items
Table 1.5. Analysis of the position of a credit institution in a group of homogeneous banks
Table 1.6. Analysis of information used in the calculation of monetary indicators
Table 1.7. Detailed structure of funds held in trust
Table 1.8. Structure of derivatives financial instruments
Table 1.8.1. Detailed Structure of Derivatives

Analytical indicators provided by the tables represent a grouping of assets by types of investments and the nature of income, and liabilities by types and terms (including in the context of currencies). At the same time, the indicators of the specific weight (share) of certain types of investments and attracted funds of the bank are calculated.

Evaluation of the indicators given in these tables will allow:

identify areas of the market where the main operations of the bank are concentrated, and determine trends in its activities;
to determine the risks caused by changes in the structure of active, passive and off-balance sheet operations of the bank.

2. Structural analysis of the income statement. Commercial efficiency (profitability) of the bank's activities and its individual operations

To determine the commercial efficiency of a credit institution, it is recommended to use the following tables.

Table 2.1. Composition of the income statement
Table 2.1.1. Comparative analysis income statement indicators
Table 2.2. Structure interest income
Table 2.3. Structure of interest expenses
Table 2.3.1. Analysis of the level of expenses of a credit institution
Table 2.3.2. Comparative analysis of indicators of the level of expenses of a credit institution
Table 2.4. Structure of non-interest income and expenses
Table 2.4.1. Structure of net non-interest income
Table 2.5. Other income and expenses
Table 2.5.1. Structure of other operating income
Table 2.6. Profitability of individual bank operations
Table 2.7. Profitability of individual bank operations
Table 2.8. Profitability analysis of a credit institution
Table 2.8.1. Comparative analysis of profitability indicators
Table 2.9. Interest margin level
Table 2.10. Administrative and management expenses
Table 2.11. Structure of tax payments

These tables contain indicators: the structure of income and expenses, financial result bank, the profitability of the bank's main operations (loan, leasing, foreign exchange operations and securities), profitability of individual transactions (loan (net interest margin), leasing, transactions with foreign currency and securities, investments in the activities of other companies, commission, one-time and other transactions, the level of changes in the volume of reserves for possible losses), profitability of assets, bank capital , net interest spread, the level of the bank's main expenses.

determine the main sources of income and types of expenses of the credit institution;
define commercial efficiency the bank's activities and trends in its change;
determine the commercial efficiency of individual operations of the bank and the corresponding trends;
conduct a factor analysis of the results of the bank's work (determination of operations that provide greatest influence on the change in the financial result, the dependence of the bank's profitability on individual incomes by their types);
preliminary estimate (taking into account the data on the results of the analysis of the balance sheet and income statement) the effectiveness of the structure of assets and liabilities;
determine the efficiency of the bank in the time period (used in assessing the quality of management, including in the course of assessing the ability of the bank's management personnel to plan development dynamics and exist in a competitive environment, ensuring proper cost control).

3. Analysis of capital adequacy

Analysis of the adequacy of own funds (capital) is carried out in order to identify the degree of stability of the bank's capital base and capital adequacy to cover losses from accepted by banks risks.

To analyze the adequacy of own funds, it is recommended to use the following tables.

Table 3.1. Analysis of capital adequacy ratio
Table 3.2. Definition of excess (lack) of capital
Table 3.3 Composition of the capital of a credit institution
Table 3.4. Structure of fixed capital sources
Table 3.5 Structure of sources of additional capital
Table 3.6. Risk-weighted asset analysis
Table 3.6.1. Analysis of risk-weighted assets involved in the calculation of the N1.0 ratio
Table 3.6.2. Analysis of risk-weighted assets involved in the calculation of N1.1 ratio
Table 3.6.3. Analysis of risk-weighted assets involved in the calculation of N1.2 ratio
Table 3.7. Comparative analysis of the amount of own funds (capital) according to forms 0409123 and 0409134
Table 3.8. Composition of own funds (capital) (“Basel III”)

Analysis of the indicators given in these tables will allow:

determine trends in the change in the capital adequacy ratio;
determine the main factors affecting the change in the capital adequacy ratio;
assess the change in asset quality in terms of capital adequacy;
make a forecast of the state of capital adequacy for the future.

4. Credit risk analysis

An analysis of the risk of a bank incurring financial losses due to a counterparty’s failure to fulfill its obligations to the bank, including due to a possible non-receipt of funds in terms of the principal debt and fees for the use of the bank’s funds (credit risk), is recommended to be carried out using the following tables.

Table 4.1. Classification of assets by type of placement
Table 4.2. Industry structure loan portfolio
Table 4.3. Classification of assets by types of counterparties and quality categories
Table 4.3.1. Information on requirements for credit institutions
Table 4.3.1.1. Information on requirements for credit institutions assessed on an individual basis
Table 4.3.1.2. Information on the quality of claims and loans granted to credit institutions grouped into portfolios
Table 4.3.2. Information on requirements for legal entities (except for credit institutions)
Table 4.3.2.1. Information on requirements for legal entities (other than credit institutions) assessed on an individual basis
Table 4.3.2.2. Information on the quality of claims and loans granted to legal entities (except for CIs), as well as homogeneous claims grouped into portfolios
Table 4.3.3. Information about the requirements for individuals
Table 4.3.3.1. Information about requirements for individuals assessed on an individual basis
Table 4.3.3.2. Information on homogeneous loans granted to individuals grouped into portfolios
Table 4.4. Classification contingent liabilities credit character by type of instrument and quality category
Table 4.5. Urgent deals reflected on off-balance sheet accounts(until 01.01.2012)
Table 4.5.1. Futures transactions (from 01/01/2012)
Table 4.6. Analysis of indicators of large credit risks
Table 4.7. Assessment of the concentration of large credit risks
Table 4.8. Risk assessment of bank investments in shares (shares) of other legal entities
Table 4.9. Data on large bank loans (until 01.01.2009)
Table 4.9.1. Data on large bank loans (since 01.01.2009)
Table 4.9.2. Data on the concentration of credit risk by borrowers - non-credit organizations (from 01.01.2009)
Table 4.9.3. Data on the concentration of credit risk by borrowers - credit institutions (from 01.01.2009)
Table 4.10. Information about large borrowers of the bank (until 01.01.2009)
Table 4.10.1. Information about large loans issued to the borrower
Table 4.10.2. Information about individual large loans granted to the borrower
Table 4.11.1. Information on the total amount of debt of bank borrowers, on large loans
Table 4.11.2. Information on the concentration of credit risk by borrowers - non-credit organizations (from 01.01.2009)
Table 4.11.3. Information on the concentration of credit risk by borrowers - credit institutions (from 01.01.2009)
Table 4.12. Information on the debt of the borrower (borrowers) to credit institutions

The table data contains structure indicators loan debt in the context of groups of borrowers, maturities, types of currencies, indicators of the quality of loans issued, concentrations of credit risks, risk ratios and loan coverage.

determine directions (degrees) of credit risk concentration;
evaluate trends in indicators characterizing credit risk, including:
- a) the quality of the loan debt;
- b) credit risk on off-balance sheet operations and operations on futures market;
evaluate the fulfillment of the requirements of the Bank of Russia to create reserves for possible losses on loans;
rate the quality credit policy jar;
make a preliminary assessment of the reliability of the reflection in the reporting of the quality bank loan portfolio based on a comparison of the results of the analysis of changes in the quality of the loan portfolio and the profitability of loan operations.

5. Market risk analysis

Analysis of the risk of a credit institution incurring financial losses due to adverse changes market value financial instruments or courses foreign currencies (market risk) It is recommended to carry out using the following tables.

Table 5.1. General structure of market risk
Table 5.2. Structure of investments in securities by portfolios in the group of homogeneous banks
Table 5.2.1. Structure of securities transferred without derecognition
Table 5.3. Structure of investments in securities by purpose of acquisition
Table 5.3.1. Structure of investments in debentures by type of investment
Table 5.3.2. Structure of investments in equity securities by types of investments
Table 5.4. Structure of participation in the capital of legal entities
Table 5.4.1. Structure of investments by type
Table 5.5. Analysis of the bank's positions in the derivatives market
Table 5.6. Analysis of currency positions
Table 5.7. Analysis of the dynamics of the total balance sheet position for certain types of currencies and precious metals
Table 5.8. Analysis of the dynamics of the total off-balance sheet position by certain types currencies and precious metals
Table 5.9. Open currency positions for certain types of currencies and precious metals
Table 5.10.1. Data on issuers of securities acquired by the bank
Table 5.10.2. Data on the concentration of credit risk by issuers of purchased securities
Table 5.10.3. Information on the bank's large investments in the issuer's securities 1)
Table 5.10.4. Information on individual large loans granted to the issuer of securities acquired by the bank
Table 5.11.1. Information on the total amount of large bank investments in securities
Table 5.11.2. Information on the concentration of credit risk by issuers of securities acquired by the bank
Table 5.12. Derivative financial instruments
Table 5.13.1. Information on securities, the rights to which are certified by organizations (depositories), by depositories
Table 5.13.2. General information on securities, the rights to which are certified by organizations (depositaries)

The indicators given in these tables will allow:

identify trends in market risk (currency, interest and stock risk);
assess the impact on the assessment of its sufficiency of the magnitude of the market risk;
determine trends in the bank's securities portfolio and compare the dynamics of the components of the securities portfolio and the yield on operations with securities;
determine the trends of the bank's operations in the futures market;
assess the impact on the capital and liquidity of the bank of changes in price trends stock market;
determine compliance currency structure requirements and liabilities of the bank on balance sheet and off-balance sheet operations, market conditions and its trends. Assess their impact on the bank's capital.

6. Liquidity risk analysis

It is recommended to analyze the risk of insufficient funds to fulfill the assumed obligations (liquidity risk) using the following tables.

Table 6.1. Analysis of liquidity ratios
Table 6.2. Analysis of assets and liabilities by maturity and maturity
Table 6.3. Analysis of the balance of attracted funds and assets
Table 6.4. Analysis of the status of settlements
Table 6.5. Risk analysis per lender (depositor)
Table 6.6. Information on balances and turnovers on the correspondent account of the credit institution
Table 6.7. List of counterparties-credit institutions (their branches) with which settlements are carried out
Table 6.8. List of counterparties of the credit institution
Table 6.9. Structure of funds credited to the credit institution's correspondent account with the Bank of Russia
Table 6.10. Structure of written-off Money from the correspondent account of a credit institution in the Bank of Russia
Table 6.11. Analysis of the payment structure of a credit institution
Table 6.12. Analytical indicators of the status of correspondent accounts opened with the Bank of Russia

These tables contain indicators of the bank's liquidity, the structure of its liquid assets and borrowed funds, the state of settlements (solvency indicators), the ratio of borrowed and own funds, the stability of funds in the settlement and current accounts of customers, the level of stability of resources, the "settlement" liquidity of the bank.

The results of the analysis will allow:

assess the state of the quality of liquidity management;
conduct a factor analysis of the dynamics of liquidity indicators (structure and changes in highly liquid, liquid assets, total assets, liabilities of the bank);
assess the stability of the bank's resource base;
determine the bank's dependence on attracting funds from large depositors and foreign creditors;
identify trends in the state of calculations;
make a forecast of the state of the bank's liquidity for the future.

III. Conclusion on the results of the analysis

The results of the analysis of information in each of the listed tables should be considered in conjunction with the conclusions on other corresponding tables.

Based on the results of the analysis of the financial condition of the bank, a conclusion is drawn up, which should contain generalizing conclusions for each section of the analysis. The preparation of the final conclusion is based on peer review the entire system of analyzed indicators, as well as on macroeconomic information, information on the state of the most important sectors of the economy, financial markets. Necessary clarifications should be made on the inflation figures.

The structure of the conclusion should consist of sections corresponding to the above areas of analysis, and contain:

a general assessment of the bank's condition, including an assessment of the main development trends for the analyzed period and the degree of the bank's exposure to various risks at the time of the analysis, a forecast for the near future (1 year), as well as directions in its activities that are subject to priority verification;
Development table for calculating the groupings of assets and financial instruments recorded on off-balance sheet accounts for analyzing the credit risk of a credit institution

Financial analysis as a science studies financial relations, expressed in terms of finance and financial indicators. However, its role in management commercial bank is that it is an independent management function, an instrument of financial management and a method of its evaluation. To more accurately reflect the essence of the analysis, a slightly different approach to the concept of financial analysis is needed. The author's definition of remote analysis of the financial condition of the bank will be given at the end of the chapter.

The most important classification of types of financial analysis is the division of analysis into internal and external. Main hallmark here is the subject of analysis. The internal analysis is carried out by the bank's insiders, while the subjects of the external (remote) analysis are the bank's outsiders, such as supervisory authorities ( National Bank Ukraine), counterparty banks in the market, potential clients. Differing in the subject composition, remote analysis differs accordingly in the information used for the analysis ( information base). If internal analysis operates with all the information about the bank's activities, then only the most common forms are often available to an external analyst. financial reporting:

The following groups are distinguished external users reporting (and, accordingly, the results of the analysis). The first group is the subjects whose interests are directly related to the activities of the bank. The main members of this group are:

bank shareholders; they are interested in: development forecast, including long-term, bank management efficiency, profitability and riskiness of the bank's active operations, dividend policy prospects;

creditors; creditors are more interested in short-term prospects; for lenders, it is not so much profitability that matters banking operations how much liquidity, the bank's ability to pay off its obligations in a timely manner;

bank customers; clients, of course, are interested in the range and quality of services provided by the bank, but in this case, clients are considered as users of information about financial activities; from this position, they are primarily interested in the reliability of the bank.

The next group of external users of analytical information are entities whose financial condition is not directly related to the results of the bank's activities. They are intermediaries between the bank and the first group of external users or use analytical information to perform control and management functions. There may be many such users. The main members of this group are:

central bank; it monitors the compliance of commercial banks with requirements and standards in order to prevent failures in the banking system of the state;

audit companies;

- bank ratings;
- methods used central banks different countries;
- analytical procedures used in the process of banking audit (as a rule, when planning);
- methods of analysis of counterparty banks to set limits on active interbank transactions.

Bank ratings are an analysis technique that is carried out, as a rule, either by information services or by specialized rating agencies. Its main features are comprehensive assessment financial stability, most often ending with an overall rating score for this credit institution. The results of the ratings are actively used by the population and the bank's shareholders. It is also common in the Russian press to rank banks according to certain indicators (value of assets, capital, profit, etc.). Sometimes this kind of ranking is called ranking. But it is more correct to apply the term ranking to this activity (from the English rank - a number).

Meaning bank ratings very large, as a lot of significant financial decisions are based on them. Even banks that have their own analytical methods for analyzing counterparty banks use rating scores how integral part analysis techniques.

For central bank methods feature stands out that the purpose of the analysis in this case is the discovery of financially unstable, problem banks for the application of various prudential measures to them, up to the revocation of the license. Such a goal is logical, since the task of the central banks of many countries (including Russia) is to ensure stability banking system, and the discovery of financially unstable banks is necessary for optimal concentration of supervisory efforts. An important feature of many central banking methods is their mixed nature, which includes both purely off-site analysis based on financial reporting data and on-the-spot checks.

The purpose of the analysis of counterparty banks, which is constantly carried out by the analytical departments of various banks, is to optimize the credit risk for the active operations of the bank. The practical result of the analysis is, as a rule, the establishment of a limit on active operations with the analyzed bank, which cannot be exceeded. hallmark many methods is that there is no need to issue an overall aggregated assessment of the financial condition of the bank (as in ratings) based on the results of the analysis, the forecast of the counterparty bank's solvency after a certain short period of time (1-3 months) is quite sufficient.

A distinctive feature of the audit analysis of the bank's financial statements is its focus on identifying problematic areas of accounting, those areas that need to be paid close attention (a large amount of audit procedures). Unusual changes in balance sheet items, unusual proportions of certain reporting indicators, etc. are revealed. A feature of the methods is their mixed nature: financial reporting data is analyzed from the point of view of economic entity obtained by him in the course of previous checks.