Lopatina Tatyana Valerievna

E- mail: tanyushka [email protected] inbox . en

Kostromina Daria Alexandrovna

3rd year student of the Faculty of Economics VGLTA, Voronezh

Kuznetsov Sergey Alexandrovich

Scientific Supervisor, Assistant of the Department of Economics and Finance

In modern conditions, the decrease in the degree of stability of commercial banks, increased competition, the emergence of crisis phenomena in the banking sector, the constant change in the external conditions in which commercial banks operate, require an appropriate response from commercial banks - a deep assessment of their financial stability, finding ways to improve it.

An important indicator of the state of the organization is its financial stability - the degree of independence from creditors. The financial stability of the organization is characterized by the balance sheet structure, as well as the financial results of its economic activities. The financial stability of an organization depends on its ability to ensure a stable excess of income over expenses (to make a profit), on the ratio of production reserves and the value of own and borrowed sources of their formation, as well as on the ratio between the organization's own and borrowed sources of liabilities. The financial stability of the organization is formed in the process of all its production and economic activities and is one of the main components of the overall sustainability of the enterprise.

The object of analysis is the financial condition of a commercial bank, which in the economic literature is usually reduced to financial stability or reliability. credit institution. The stability of the bank is its ability to withstand possible negative factors of the internal and external environment.

Financial analysis as a science studies financial relations, expressed in terms of finance and financial indicators. At the same time, its role in the management of a commercial bank is that it is an independent management function, a financial management tool and a method for its evaluation.

In banking practice, there are two main approaches to assessing the activities of commercial banks: on the basis of rating and analysis of the system of coefficients. To determine stability, and most often reliability, various methods of compiling bank ratings are used. Among the state rating systems for assessing the stability of banks, the CAMEL system has become widely known in Russia and abroad, and among the remote ratings used in recent years in Russia, the agency’s methods banking information the weekly "Economics and Life", the newspaper "Kommersant-Daily".

A more objective assessment of the activities of banks is a comprehensive study of the financial stability of commercial banks based on methods for analyzing individual indicators, the results achieved in their dynamics. To assess the financial stability of banks, it is necessary to assess in development, in comparison with what happened to them before, how stable their performance is, which is not in the ratings.

Traditionally, the assessment of the financial stability of a bank involves the use of a certain set of indicators, which in our case can be grouped as follows:

1. Capital adequacy ratios;
2. liquidity indicators;
3. Indicators characterizing the quality of liabilities;
4. Indicators characterizing the quality of assets;
5. profitability indicators.

In practice, a fairly large number of coefficients are used to evaluate these indicators. Therefore, the problem arises of choosing from the existing set of coefficients only those that have the greatest impact on the financial stability of the bank. The choice of coefficients should be based not on the subjective judgments of analysts, but on the establishment of a strict dependence on these factors of the financial condition of banks. Therefore, without trying to invent new coefficients for assessing liquidity, profitability, capital adequacy, and the quality of assets and liabilities, we have studied the most common coefficients in various methods for selected indicators of bank stability.

To assess the financial stability of the organization in practice, the following financial stability ratios are used:

• Coefficient of autonomy (financial independence).

This coefficient characterizes the organization's dependence on external loans. The lower the value of this ratio, the more loans the organization has and the higher the risk of insolvency. This coefficient calculated by the formula:

KA = equity / balance sheet

It is believed that the normal minimum value of the autonomy coefficient should be equal to 0.5. This limitation means that all obligations of the organization can be covered by own funds organizations. Compliance with this restriction is very important for current and potential creditors of the organization. The growth of the autonomy coefficient over time indicates an increase in financial independence and, as a result, increases the guarantees for the organization to repay its obligations.

• Capital adequacy ratio

This ratio shows how much the bank's investments in risky assets are protected by equity capital.

The procedure for calculating this coefficient is as follows:

(Equity / Risk Weighted Assets) * 100%

• Resource base stability coefficient

Calculated according to the formula

((Total liabilities - Demand liabilities) / total liabilities) * 100%

The norm is this coefficient in the amount of 70%

The stability of the bank's resources directly determines its ability to place its funds in the most profitable assets and, accordingly, receive profit from them. It follows that a qualitative improvement in the structure of the deposit base should take place in the direction of increasing the share of less expensive instruments - term deposits that maintain balance liquidity, while reducing the share of expensive interbank loans and cheap, but completely unpredictable in their behavior over time, demand deposits.

• maneuverability coefficient. This ratio shows what part of the organization's own funds is in a mobile form, allowing relatively free disposal of them. This coefficient is calculated by the formula:

KM = SOS / equity = (equity - non-current assets) / equity

• Coefficient of industrial property. This ratio allows you to evaluate the structure of the organization's funds. It is calculated by the formula:

CIF = (fixed production assets + capital investments + intangible assets+ stocks) / balance sheet currency.

The following values ​​of this coefficient are considered normal: CPI 0.5. If the value of this indicator falls below the recommended minimum, then it is advisable to consider the issue of attracting long-term borrowed funds to increase the production property, if it is not possible to carry out this increase at the expense of own funds

• Asset utilization efficiency ratio.

Calculated as follows:

(Income generating assets / total assets) * 100%

The amount of earning assets should be sufficient for the break-even operation of the bank. It is considered normal if the share of earning assets is at least 65% or lower, but on condition that the bank's income exceeds its expenses.

The low level of this indicator (below 65%) may indicate the predominance of non-performing assets in the investment structure of commercial banks, where the main share today is occupied by balances on correspondent accounts. This fact should be considered ambiguously, that is, both positively and negatively: the stability of banks increases in terms of liquidity, but at the same time stability decreases, since the level of profitability is quite low. In addition, the low value of this coefficient may indicate that banks do not adequately fulfill their main function - meeting the needs of the economy and the population in credit resources.

• Loan debt quality ratio

Has the following formula:

((Loan indebtedness - estimated RVPS) / loan indebtedness) * 100%

When evaluating the lending activity of banks, the qualitative characteristics of the bank's loan portfolio are important. To do this, the loan debt quality ratio is calculated, which shows the level of risk-free investments in lending (excluding the size of the estimated RVPS) in the total amount of loan debt. This coefficient determines the degree of qualification of approaches in managing the bank's loan portfolio to maintain a stable position. The optimal level of the loan debt quality ratio is 99%. The higher this indicator, the better the quality of the loan portfolio of a commercial bank.

• Interest coverage ratio. This coefficient characterizes the degree of protection of creditors from non-payment of interest on a loan and shows how many times during the reporting period the organization earned funds to pay interest on loans. This indicator also makes it possible to determine the acceptable level of reduction in profits used for interest payments.

This coefficient is calculated by the formula:

KPP = profit before taxes and interest on loans / interest on loans

• Accumulation ratio equity. This ratio characterizes the share of earned profit directed to the development of core activities. This coefficient is calculated by the formula:

KNSK = (Reserve Capital + Retained Earnings) / Equity

During the activities for the analysis of financial stability in the banking sector, it is required to take into account the following: flows Money and resources that affect the respective operation of the bank with the greatest efficiency and effect in the form of achieving profits.

To receive income as a percentage, respectively, on all available types of loans that are issued for use and coupon securities of high value, and in addition to this, additional funds and investments in:

• in the form of dividends according to shares and discount promissory notes;
• the form of various kinds of variable value of bills, bonds and other securities;
• in the form of payment of the required number of interest on attracting resources of various kinds of value;
• the form of new resources, the attraction of which requires painstaking work of the banking institution as a whole;
• in the form of quotations that lead to a long-term change in the estimated value of funds expressed in securities, which happens to be caused by the requirements for their necessary implementation and punctuality in the implementation of obligations undertaken or sending the money supply and transferring it to non-cash forms of payments and settlements.

The main step in accordance with which the value of the level of stability of each particular bank under consideration is determined is the conduct of analytical work in combination with complex marketing research of the banking environment as a whole.

Analysis of the financial stability of a bank is an ambiguous concept. It is logical to focus on understanding financial analysis as an activity to overcome the information disproportion between external users and insiders of the bank.

Bibliography:

1. Abryutina M. S., Grachev, A. V. Financial analysis - economic activity enterprises / Grachev A. V., Abryutina M. S., - M .: Prospekt, 2005 -
2. Astakhov V.P. Analysis of the financial stability of the company and procedures related to bankruptcy / Astakhov V.P. - M .: INFRA, 2004-
3. Ermolovich L. L. Analysis of the financial and economic activities of the enterprise / Ermolovich L. L. - 2nd ed., revised. And extra. – M.: INFRA, 2006– [p. 342]
4. Kovalev VV, Volkova ON Analysis of economic activity of the enterprise. - 2nd ed., revised. and additional M.: INFRA - M, 2005-
5. Raizberg B. A. Modern economic dictionary/ Raizberg B. A., Lozovsky L. Sh., Starodubtseva E. B., - 5th ed., revised. And extra. – M.: INFRA-M, 2006. – [p. 494]
6. Savitskaya G. V. Analysis of the economic activity of the enterprise / Savitskaya G. V., - M .: Prospect, 2006. -
7. Skamai L. G., Trubochkina M. I. Economic analysis activities of the enterprise: a textbook for universities. – M.: INFRA, 2006. –
8. Tarasova V.I. Political history of Latin America: textbook. for universities. – M.: Prospekt, 2006. –

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Financial stability of a commercial bank

Chagirova G.S.

In modern economic conditions, the aspect of sustainability and reliability of Russian commercial banks is of particular importance. Their difficult financial situation, on the one hand, and the need to expand investment in the economy, on the other, exacerbate the problem to a certain extent, turning it into one of the most pressing theoretical and practical issues of the national economy. The stability of banks is not only an attribute of the modern policy of their survival, but also a strategy for the development of credit institutions. The success of economic reforms in Russia largely depends on how commercial banks develop.

Banks are part of a single economic organism, one of the most important sectors of the economy. The financial condition of banks and the economy as a whole are two communicating interconnected vessels. How things stand in each of them depends not only on their own development, but also on the development of social relations in general. It is known, for example, that the effective development of banks has a positive effect on investment activity, in general on economic growth. On the other hand, the efficiency of the functioning of banks largely depends on the state of the economy and, in particular, on its manufacturing sector, since in a crisis and a decline in investment activity, the main "center of gravity" of banks' activities is shifting towards speculative high-risk operations.

Financial stability is a financial condition in which economic activity of this enterprise ensures, under normal conditions, the fulfillment of all its obligations to employees, other organizations, the state, thanks to sufficient income and the correspondence of income to expenses.

The financial stability of the enterprise is influenced by various factors:

position of the enterprise in the commodity market;

production and release of cheap, high-quality and marketable products;

its potential in business cooperation;

degree of dependence on external creditors and investors;

presence of insolvent debtors;

efficiency of business and financial transactions, etc.

The financial stability of banks is extremely important for the stable and progressive development of the economy. There are various methods for measuring and evaluating the financial stability of banks, one of which is based on the calculation of groups of coefficients that characterize the level of stability from different angles banking sector.

There are types of financial stability - indicated in Figure 1.

The basic set of financial stability indicators includes coefficients characterizing capital adequacy, asset quality, profit and profitability, liquidity and sensitivity to market risk.

Traditionally, the assessment of the financial stability of a bank involves the use of a certain set of indicators, which in our case can be grouped as follows:

Capital adequacy ratios;

liquidity indicators;

Indicators characterizing the quality of liabilities and assets;

profitability indicators.

Capital adequacy ratios. The first indicator of the bank's stability, not only in order of priority, but also in importance, is capital adequacy, or capital adequacy to the scale and nature of the bank's operations. Sufficient capital, as you know, forms a kind of "cushion", which allows the bank to remain solvent and continue operations, despite any events.

Here is the definition given by E. Reed, R. Kotter and others: capital adequacy is the bank's ability to compensate for losses and prevent bankruptcy. Sharing this point of view, we will give our own definition. Capital adequacy is the ability of the bank to continue to provide the same volume of traditional and standard quality banking services, regardless of possible losses of one kind or another on active operations.

As indicators of capital adequacy, bankers and supervisors mainly use two groups of ratios:

the first group is built on the basis of the relation capital funds(in various composition) to general deposits (deposits);

the second group is based on the ratio of capital (in various modifications) and assets (of various composition).

liquidity indicator. Liquidity ratios track the sufficiency of cash and other liquid assets to meet unexpected demand for cash, as well as the bank's ability to meet requirements for short-term obligations, such as withdrawals from demand accounts, without experiencing liquidity problems.

Indicators characterizing the quality of liabilities and assets. The next group of indicators characterizes the quality of assets, which allow assessing the state of the bank's loan portfolio. This is an integral part of the analysis of financial stability, since the quality of loans issued affects direct influence on the financial results jar. The growth of overdue loans increases the risk of non-receipt of income and non-repayment of funds provided, which may lead to problems in the performance of the bank's obligations. In order to ensure its stability, a bank must monitor the quality of its loan portfolio and carefully select the circle of potential borrowers. The share of the distribution of loans by sectors in the total volume of loans makes it possible to identify the degree of concentration of loans issued to a particular sector.

Traditionally, the quality of liabilities is characterized by the stability of the resource base, the cost of attraction, sensitivity to changes interest rates and dependence on external sources of financing, such as the interbank money market.

profitability of the Bank. As you know, profit also characterizes the stability of a credit institution. It is necessary to create adequate reserve funds, stimulate staff and management to expand and improve operations, reduce costs and improve the quality of services provided, and, finally, for the successful implementation of subsequent issues and, accordingly, capital growth, which allows expanding the volume and improving the quality of services provided. It is difficult to overestimate the value of banking profit. It is important for all participants economic life and depends on a number of factors: on the interest collected and paid on banking operations; from the share of non-interest income; current expenses; from the structure of assets and liabilities. Reserves for growth in profitability are usually found in increasing the efficiency of using assets by increasing the share of “performing” or interest-bearing assets and reducing non-income-generating assets (cash, correspondent and reserve accounts, investments in fixed assets, etc.).

It is no coincidence that the concept of "highly profitable banking", which has become widespread in the United States, is based on three "pillars":

income maximization

cost minimization

competent and efficient management.

As for the ratio of the net open foreign exchange position to capital, it allows you to identify the degree of dependence of banks on the dynamics of the exchange rate, that is, exposure to foreign exchange risk. In my opinion, this indicator is important for countries where banks are actively engaged in transactions with foreign exchange and their national currency unit strongly depends on the situation in the foreign exchange market.

Bibliography

bank stability credit

1. Fetisov G.G. The stability of a commercial bank and rating systems for its assessment - M., 1999.

2. Grachev A.V. Analysis and management of the financial stability of the enterprise: Educational and practical guide. - M.: Publishing house "Finpress", 2002. - 208 p.

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Financial sustainability is the most important characteristic financial activities of a commercial bank in the conditions market economy. Its provision is one of the most acute problems in the activities of commercial banks. If a commercial bank is financially stable, then it has competitive advantages over other commercial banks, which finds expression in attracting additional resources, dominating a particular market segment, increasing household deposits as the main source of banking resources and, accordingly, expanding the scope investment investments, opportunities to develop new non-traditional types of services, etc. In addition, a financially stable bank creates a favorable external environment, that is, it does not enter into conflict relations with the state and society, as it pays taxes to the budget and extra-budgetary funds, wages in a timely manner and in full workers and employees, dividends to shareholders, returns borrowed funds to its creditors.

The financial stability of a bank can be assessed by asset quality, capital adequacy and performance. The position of a commercial bank is stable if it has stable capital, has a liquid balance, is solvent and satisfies the requirements for the quality of capital. The financial stability of a bank is understood as its ability to withstand destructive fluctuations, while performing operations to attract funds from individuals and legal entities, opening and maintaining bank accounts, as well as placing funds raised on its own behalf and at its own expense on the terms of payment, urgency and repayment.

But in general, the financial stability of a commercial bank is the financial stability of its financial position in the long run. It reflects the state financial resources, in which a commercial bank, freely maneuvering with funds, is able, through their effective use, to ensure an uninterrupted process of carrying out its economic activities.

Describing the concept of "financial stability of a commercial bank", we define its main features.

Thus, the population is directly interested in the sustainable development of banks, which, thanks to their savings, forms the resource base of a commercial bank. The deposits of the population are not only a significant, but also a stable resource of the bank.

Direct interest in the stability of credit institutions is also shown by clients and counterparties who are directly related to the formation of the resource base and operate promptly in various market segments. A commercial bank traditionally serves enterprises of various sectors of the economy, organizational and legal forms of ownership, and fields of activity. It is also noteworthy that in the context of the possibility for enterprises and organizations to open several current accounts in various commercial banks, a plurality of interests is actually formed, since the same enterprise becomes interested in the activities of several commercial banks with which it interacts. From this point of view, it is also possible to consider counterparty banks that have direct correspondent relations with each other.

The sphere of direct interest in the stable functioning of commercial banks also includes the state, which is interested in timely tax revenues. However, the interest of the state also has some specific feature associated with the need to maintain the stability of the banking system, its development and strengthening. This is one of the main goals of the activities of the Central Bank of the Russian Federation. Performing supervisory and regulatory functions, the Bank of Russia seeks to ensure the stability of the banking sector of the Russian economy.

Second sign the concept of "financial stability of a commercial bank" is the dependence of sustainability on the volume and quality of resource potential. The resource potential of the bank predetermines the qualitative level of the bank's financial stability. The more resources the bank attracts and the better these resources, the more active it is in investing its resources, the more it strengthens its financial condition and, accordingly, financial financial stability.

The third sign is the financial stability of a commercial bank is a dynamic category, which is the property of returning to an equilibrium financial state after leaving it as a result of any impact. Based on the financial stability of the bank, its performance is largely revealed, since in order to be efficient and function normally, a commercial bank must be insensitive to extraneous disturbances of various kinds for a sufficiently long period of time.

The determining factor, in this case, should be the relationship of customers and counterparties with the bank. When establishing partnerships with a commercial bank, clients rely on uninterrupted settlement and cash services, the possibility of obtaining loans if necessary, the provision of various banking services. Otherwise, in the conditions of banking competition, the client may switch to another bank that meets all the requirements. Counterparty banks are also interested in stable, guaranteed relationships with partner banks, focusing mainly on the partner's reputation and actual financial position. Thus, clients and counterparties of commercial banks are directly interested in their smooth operation, both at a certain point in time and in the long term.

In general, when considering the category "financial stability of a commercial bank", it is important to emphasize that all the features considered must be simultaneously present in the object under consideration. This is explained by the fact that each sign carries its own load, the absence of any of them weakens the position of the bank and inevitably leads to the emergence of various problems.

Thus, the bank's financial stability is financial independence from the changing market conditions, it is financial independence in pursuing policy, it is the basis of stable relationships with clients and the basis for continuous expansion of activities. This type of bank stability is determined by the main integral financial and economic indicators of the bank's activities, which synthesize the characteristics of other economic components of its stability: the volume and structure of own funds, the level of income and profit, liquidity, etc. So, we can say that financial stability expresses the economic stability of a commercial bank in the relevant financial indicators.

The financial stability of the bank can be managed through a set of measures aimed at strengthening the bank's position in banking system generally. First of all, this is achieved by ensuring the optimal financial condition and the development of an effective strategy for the development of the bank.

In general, the management of the financial stability of a commercial bank consists of the regulation of all types of stability listed above. The totality of financial and organizational sustainability includes the process of making strategic decisions and involves:

Collection and processing of information,

development of solutions,

management consulting,

Control, analysis,

Regulation,

Organization and optimization of the organizational structure,

Business planning of the bank and its divisions,

Bank personnel management.

Functional financial stability includes the execution of decisions made on the implementation of banking operations and services:

Bank specialization (investment, mortgage, innovation, savings, etc.),

Universalization of the bank with a set of traditional and specific banking operations and services.

Commercial and capital sustainability include bank communications, methodological support of the bank's product range, system software, application software and functional technological support, management of traditional banking risks and management of the bank's equity and debt capital.

As well as . The financial stability of the bank means the constant ability of the bank to respond in its own way and provide profitability at a level sufficient for normal functioning in a competitive environment.

There are three main types of financial stability of the bank according to the stability of its work:

1. normal sustainability, which is characterized by stable activity, no non-payments or delays in fulfilling its obligations, stable profitability;
2. unstable financial condition, characterized by delayed payments, the inability to timely fulfill certain obligations, a low level of profitability, and the like;
3. crisis financial condition, characterized by regular non-payments, the presence of overdue debts, and the like.

A financial crisis may cause the bank to finance its current activities, make payments and meet its obligations, and ultimately - to.

The financial stability of a bank is assessed by all of its (interested parties): shareholders, management, customers, counterparty banks, the investment community, the regulator and the state. As a rule, these processes use a set of indicators that can be divided into two large groups:

1. financial indicators;
2. business characteristics.

Financial indicators

• structure and quality and ;
• capital adequacy;
• profitability and performance.

Financial ratios reflect the financial impact of all completed and current operations of the bank. They have a monetary or other quantitative expression and are calculated on the basis of data or.

For the purposes of this analysis, assets are ranked in order of decreasing liquidity, and liabilities - in order of increasing stability, and are combined into the following large aggregates:

1. for asset items:
   • liquid assets (which can be quickly and without significant losses for the bank converted, if necessary, into cash or are cash);
   • term assets (credit portfolios and portfolios of financial instruments traded on the market);
   • immobilized assets (bad debt, investments and property that do not bring regular cash income to the bank);
2. for liability items:
   • unstable liabilities (borrowed resources of the bank, which can be withdrawn by clients at any time, including at moments);
   • stable liabilities (borrowed resources that the bank can hold for a certain period of time, including minimum balances on customer transaction accounts);
   • own funds.

Business Features include the following elements:

• risks associated with the structure of the bank's capital and the level of its concentration;
• the quality of bank management;
• competitive position of the bank in the market;
• bank image;
• jar;
• business reputation of the bank.

Business characteristics make it possible to take into account the impact on the financial stability of the bank of such events of its activities, the financial consequences of which are difficult to assess on the basis of existing information. However, these events tend to have a significant impact on future cash flows jar. For example, the presence of conflicts among shareholders can lead to a deterioration in the capital base of the bank, and its innovative ideas provide it with access to markets that were previously inaccessible to this credit institution.

The financial stability of the bank is determined based on the assessment of the quality of assets, capital adequacy and efficiency of its activities. At the same time, the financial stability of the bank implies the presence of stable capital, a liquid balance and an adequate level of solvency.

The financial stability of the bank lies in the ability to withstand destructive fluctuations, while performing operations to attract funds from individuals and legal entities to deposits, open and maintain bank accounts, as well as place funds raised on its own behalf and at its own expense on terms of payment, urgency and repayment .

Ultimately, the financial stability of the bank determines the stability of the financial position of the bank: the balance of its finances, the liquidity of assets, the sufficiency of formed capital, the adequacy of capital, etc.

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

FEDERAL AGENCY FOR EDUCATION

STATE EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

"KURSK STATE UNIVERSITY"

Faculty Economics and management

Chair Finance, credit and taxation

COURSE WORK

On the discipline "Organization of the activities of commercial banks"

on the topic"Assessment of the financial stability of a commercial bank"

Completed by: student of group 47

Specialty "Finance and Credit"

Full-time form of education

Sychev Vitaly Sergeevich ______

Checked by: Candidate of Economics, Associate Professor Artemov V.A. _______

Grade

Kursk 2009

Introduction…………………………………………………………………………….3

Theoretical aspects of financial stability

commercial bank …………………………………………………………….5

The concept of financial stability of a commercial bank………………..5

The tasks of analyzing the financial stability of a commercial bank………...8

Information base for assessing the financial stability of a commercial bank……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….

Methodology for analyzing the financial stability of a commercial bank ...... 13

1. Calculation formulas for determining indicators for assessing capital and assets………………………………………………………………………….14

   A group of indicators for assessing profitability…………..16

   Indicators that determine the liquidity of a commercial bank and methods for their calculation……………………………………………………..……………….18

Assessment of the financial stability of Sberbank of Russia OJSC ……………………………………………………..………………………………..22

1. The role of Sberbank of Russia OJSC in the banking system of Russia…………………………………………………………………………..22

   Analysis of Financial Stability Indicators of Sberbank of Russia OJSC………………………………………………………………………...26

Conclusion…………………………………………………..………………..…39

List of used sources…………………………………………..40

Applications

INTRODUCTION

Recently, the situation has changed significantly in financial markets Russia. This is due to the growth of production, although insignificant, and an increase in investment in the national economy against the backdrop of a decreasing total volume of non-payments and a tough monetary policy of the Government. All this leads to an increase in the resource base of commercial banks, customers have the opportunity to choose a bank, and this leads to a significant increase in competition between banks. And now, in this situation, more than ever, stable partners are needed.

Financial stability is a complex characteristic of the quality of a commercial bank's activities and includes 2 aspects: objective - the ability to fulfill its specific obligations; and subjective - the ability to inspire confidence in the fulfillment of one's obligations.

The issue of financial stability is especially acute during the financial crisis, when many banks are forced to leave the market. In such conditions, depositors are more attentive to the choice of a credit institution and seek to cooperate only with trusted banks. Therefore, one of the main tasks of a commercial bank is to convince potential customers of its reliability and financial stability.

To improve the financial stability of a commercial bank, it is necessary to operate with a whole range of measures and methods in managing the bank's assets and liabilities, profitability and risks.

The purpose of the study is to study the methodology for assessing the financial stability of a commercial bank on the example of JSC "Kurskprombank". To achieve the goal, it is necessary to solve the following tasks:

define the concept of "financial stability";

to establish the tasks of analyzing the financial stability of a commercial bank;

determine methods for assessing the financial stability of a commercial bank;

identify sources of information needed to assess financial stability;

apply methods for assessing the financial stability of a commercial bank to calculate financial indicators activities of JSC "Kurskprombank";

identify weaknesses in the activities of OJSC "Kurskprombank" and develop appropriate recommendations for their improvement.

The main sources of information used in the course of the study were the Federal Laws of the Russian Federation and regulations of the Bank of Russia, study guides in economic theory and in the discipline "Money, Credit, Banks", scientific journals "Bulletin of the Financial Academy", "Economic Sciences", "Finance and Credit".

1. FINANCIAL SUSTAINABILITY AS AN ECONOMIC CATEGORY

1.1. The concept of financial stability of the bank

Financial stability is such a state of the financial resources of an enterprise, their distribution and use, which ensures the development of production (and services) based on the growth of profits and capital while maintaining solvency and creditworthiness under conditions of an acceptable level of risk; parameter of the position of the company, that is, the company's position on the ratio of assets and liabilities over a certain period of time.

The concept of "financial stability" currently has numerous interpretations. However, there is still no well-defined definition of "financial stability" in relation to commercial banks. The authors of many textbooks offer different approaches to interpreting the definition of "financial stability of a commercial bank":

The financial stability of a bank can be assessed by the quality of assets, capital adequacy and performance;

The position of a commercial bank is stable if it has stable capital, has a liquid balance, is solvent and satisfies the requirements for the quality of capital;

It attaches paramount importance in determining the financial stability of the bank to its own funds;

The financial stability of a bank is understood as its ability to withstand destructive fluctuations, while performing operations to attract funds from individuals and legal entities to deposits, open and maintain bank accounts, as well as place funds raised on its own behalf and at its own expense on terms of payment, urgency and recurrence. That is, the author focuses on the bank's ability to provide a range of specific banking services of adequate quality.

But in general, Russian economists and banking practitioners agree on one thing - that the financial stability of a commercial bank is the stability of its financial position in the long term. It reflects such a state of financial resources in which a commercial bank, freely maneuvering funds, is able, through their effective use, to ensure an uninterrupted process of carrying out its economic activities.

Describing the concept of "financial stability of a commercial bank", we define its main features.

First sign – the category "financial stability" is a public category, which is manifested in the interest of society and its members in the sustainable development of commercial banks. Thus, the population is directly interested in the sustainable development of banks, which, thanks to their savings, forms the resource base of a commercial bank. The deposits of the population are not only a significant, but also a stable resource of the bank. Direct interest in the stability of credit institutions is also shown by clients and counterparties who are directly related to the formation of the resource base and operate promptly in various market segments. A commercial bank traditionally serves enterprises of various sectors of the economy, organizational and legal forms of ownership, and fields of activity. From this point of view, it is also possible to consider counterparty banks that have direct correspondent relations with each other. The sphere of direct interest in the stable functioning of commercial banks also includes the state, which is interested in timely tax revenues.

The second sign of the concept of "financial stability of a commercial bank" is the dependence of financial stability on the volume and quality of the resource potential. The resource potential of the bank predetermines the qualitative level of the bank's financial stability. The more resources the bank attracts, and the better these resources, the more active it is in investing its resources, the more it strengthens its financial condition and, accordingly, financial stability.

The financial stability of a commercial bank is a dynamic category (the third sign), which is a property to return to an equilibrium financial state after leaving it as a result of some kind of impact. On the basis of the financial stability of the bank, its performance is largely revealed, since in order to be efficient and function normally, a commercial bank must be insensitive to extraneous disturbances of various kinds for a sufficiently long period of time. Thus, clients and counterparties of commercial banks are directly interested in their smooth operation, both at a certain point in time and in the long term.

From the perspective of clients and depositors, a stable bank is associated with confidence that the bank will fulfill its obligations to them.

The notion of sustainability has somewhat different shades from the standpoint of the bank itself. However, not everything is clear-cut here either. For example, the shareholders of a bank, investing their capital in banking, believe that the bank will become a profitable place for investing capital, that it is here that a profit will be made that is equivalent to the profit from investments in other sectors of the economy. In general, they are interested in a sufficient return on their capital.

Bank employees also have their own position, who are interested in the continuity of work in this credit institution, and hence in obtaining a high wages. In their opinion, a stable bank is one that gives them confidence in a well-paid job.

Assessment of banks' stability is carried out by specialists of the Central Bank.

Thus, the category of stability of a commercial bank includes two aspects: the objective one is the ability of the bank to fulfill its specific obligations and the subjective one is the ability to inspire confidence in the fulfillment of its obligations.

The study of the financial stability of a commercial bank includes the study of the essence of this concept, processes and patterns of development, analysis of the evolution of this phenomenon.

The financial stability of a commercial bank is determined through a system of indicators describing:

The quality of the bank's assets;

The quality of the resource base;

The quality of banking products and services;

Profitability of the bank's activities;

Management of risks;

The quality of bank management.

The methodology for assessing financial stability was developed by the Bank of Russia for the participation of banks in the deposit insurance system - Instruction No. 1379-U dated January 16, 2004. The methodology involves the calculation of a group of indicators for assessing capital, assets, management quality, profitability and liquidity.

In the theory and practice of banking management, such important areas of analysis as liquidity, solvency, cash flows, profitability of individual operations and services, capital adequacy are traditionally distinguished. At the same time, in the Russian context, it is customary to link these areas of analysis with areas of state control and supervision by the Bank of Russia. Within the framework of this concept, these indicators are included in the methodology for analyzing and assessing the quality of assets.