home » For consumers

The minimum amount of the bank's own funds. Theoretical foundations of the formation of banking resources

Chapter 3. Assessment of the quality of management of own funds.

The concept and necessity of assessing the capital adequacy of a bank.

The problem of determining the adequacy of a bank's capital has long been the subject of scientific research and disputes between banks and regulators. Banks prefer to make do with a minimum of capital to boost profitability and asset growth; bank supervisors require more capital to reduce the risk of bankruptcy. At the same time, it is argued that bankruptcies are caused by poor management, that well-managed banks can exist with low capital rates.

Excessive "capitalization" of the bank, the issue of an excessive number of shares in comparison with the optimal need for equity capital is not a blessing. With an underestimated share of capital, the bank becomes disproportionately liable to its depositors. A bank's liability is limited by its capital, and depositors and other creditors risk much larger amounts of funds entrusted to the bank. In addition, there are a number of factors that determine the requirements for increasing bank capital:

The market value of banks' assets is more volatile than that of industrial enterprises. It depends on change interest rates, the financial situation of its borrowers, the situation in the stock and foreign exchange markets;

The bank relies more on volatile sources of short-term resources, many of which can be withdrawn on demand. Therefore, any event of a political or economic life can provoke a massive outflow of bank resources.

Determining the sufficient amount of capital and maintaining it within the established limits is one of the main methods of capital management both on the part of the regulatory authorities and the bank itself. Therefore, a constant analysis of the structure and size of capital is an indispensable condition for modern bank management.

The 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 the risks assumed by banks.

It is known that the volume, composition, quality and nature of active operations affect the value of the bank's equity capital adequacy. The orientation of the bank to the predominant conduct of transactions associated with high risk requires relatively big size own funds and, conversely, the predominance of loans with minimal risk in the bank's loan portfolio allows a relative decrease in equity capital. The amount of equity capital required by a bank also depends on the specifics of its customers. Thus, the predominance of large credit-intensive enterprises among the bank's clients requires it to have a large amount of its own funds with the same volume of active operations as compared to a bank focused on servicing a large number of small borrowers, since in the first case the bank will have great risks per borrower.

In the 1980s, the question of the methodology for assessing bank capital became the subject of discussion in international financial institutions... The goal was to develop general criteria for capital adequacy that are applicable to different entities of the banking community, regardless of their country of origin.

Regulatory requirements for the size of the bank's own funds (capital).

Russian practice credit system focuses on international standards of capital formation, but commercial banks are deprived of the right to choose the method of capital adequacy. Instruction of the Central Bank No. 110-I "On mandatory regulations banks ”dated January 16, 2004. minimum size and the bank's capital adequacy ratios.

In accordance with Chapter 2 of this instruction, the bank's equity (capital) adequacy ratio (H1) regulates (limits) the bank's insolvency risk and determines the requirements for the minimum amount of the bank's equity (capital) required to cover credit and market risks. The ratio of the bank's own funds (capital) adequacy is defined as the ratio of the bank's own funds (capital) and the amount of its assets, weighted by the level of risk. The calculation of the bank's equity (capital) adequacy ratio includes:

The amount of credit risk on assets reflected on the balance sheet

accounting accounts (assets minus the created reserves for

possible losses and provisions for possible losses on loans, loan and

debt equated to it, weighted by the level of risk);

The amount of credit risk on contingent credit liabilities

character;

The amount of credit risk for forward transactions;

Market risk magnitude.

The bank's equity (capital) adequacy ratio (H1) is calculated using the following formula:

K - the bank's own funds (capital), determined in accordance with the Regulation of the Bank of Russia dated February 10, 2003 N 215-P "On the methodology for determining the own funds (capital) credit institutions"registered by the Ministry of Justice Russian Federation March 17, 2003 N 4269 ("Bank of Russia Bulletin" dated March 20, 2003 N 15) (hereinafter - Bank of Russia Regulation N 215-P);

Risk ratio of the i-th asset;

I-th asset of the bank;

The amount of the reserve for possible losses or the reserve for possible losses on loans, on loan and equivalent debt of the i-th asset (code 8987);

KRV - the amount of credit risk on contingent credit commitments, calculated in accordance with the procedure installed by the application 2 to the instructions;

CRC - the amount of credit risk for forward transactions, calculated in accordance with the procedure established by Appendix 3 to the instructions;

РР - the amount of market risk, in accordance with the requirements of the Bank of Russia normative act on the procedure for calculating the amount of market risks by credit institutions.

The minimum permissible numerical value of the standard H1 is set depending on the size of the bank's own funds (capital):

For banks with equity (capital) of at least an amount equivalent to 5 million euros - 10%;

For banks with equity (capital) less than the equivalent of 5 million euros - 11%.

The following are interested in the bank's capital adequacy:

1. The banks themselves (to convince large depositors of the availability of adequate guarantees);

2.Regulatory authorities (to ensure confidence in banking system generally).

Equity capital is the basis for the activities of a commercial bank. It is formed at the time of creation of the bank and initially consists of the amounts received from the founders as their contribution to the authorized capital of the bank, which can be made both directly, if the bank is created in the form of a limited liability company, and through the purchase of shares, if the bank was created in form of a joint stock company.

Equity capital also includes all savings received by the bank in the course of its activities, which were not distributed among the shareholders (participants) of the bank in the form of dividends or spent for other purposes. Equity capital represents the amount of funds that will be distributed among the shareholders (participants) of the bank in the event of its closure.

Equity capital provides the bank with economic independence and stable functioning. Equity capital is considered in banking practice as a reserve of resources that allows the bank to maintain its solvency even if it loses part of its assets.

Own funds (capital) perform a number of important functions in ensuring the management and life of a commercial bank: The protective function is manifested in the fact that capital serves as a kind of buffer absorbing damage from current losses until the management of the bank resolves emerging problems, ensuring the continuation of the bank's activities regardless of the presence of losses ... Due to the presence of own capital, commercial Bank can carry out risky operations. Losses arising from these operations are covered by its own capital, without affecting the attracted funds of depositors.

At the same time, the possibility of losing equity capital encourages shareholders to ensure that the bank is managed reliably and reasonably. In the event of bankruptcy, the bank's equity capital becomes a source of compensation to creditors and depositors.

Regulatory function, when capital acts as a regulator of the bank's activities, through which government bodies give him norms of economic behavior that warn him against excessive risks. According to the current legislation, the economic standards established by the Bank of Russia and regulating the activities of commercial banks are mainly based on the size of the bank's own funds. The size of the bank's own funds determines the scale of its activities. The possibilities of commercial banks to expand active operations are determined by the size of their own capital actually available.

The minimum amount of equity capital (capital) is set for a bank in the amount of 180 million rubles, in addition, according to the Instruction of the Bank of Russia dated January 16, 2004 N 110-I "On the mandatory standards of banks", the ratio between equity capital and the total volume of assets, weighted taking into account the risk, for banks with equity capital exceeding 5 million euros is set at 10%, for banks with equity capital less than 5 million euros 11%. The size of the bank's actual equity capital also determines the maximum amount of risk per borrower and lender (depositor), the maximum amount of monetary deposits of the population that the bank can attract.

In order to increase the stability of the banking system, the Bank of Russia has established the following requirements for the minimum amount of the authorized capital required to create a credit institution and the amount of equity capital (capital) of a bank applying for a General license to carry out banking operations(Federal Law "On Banks and banking"dated 02.12.1990 N 395-1, as amended by Federal Law dated 28.02.2009 N 28-FZ):

The minimum amount of the authorized capital of a newly registered bank on the day of filing an application for state registration and issuing a license to carry out banking operations is set at 180 million rubles.

The minimum amount of the authorized capital of a newly registered non-bank credit institution applying for a license providing for the right to make settlements on behalf of legal entities, including correspondent banks, in their bank accounts, on the day of filing an application for state registration and issuing a banking license transactions are set in the amount of 90 million rubles.

The minimum amount of the authorized capital of a newly registered non-bank credit institution that does not apply for such a license, on the day of filing an application for state registration and issuing a license for banking operations, is set at 18 million rubles.

With the development of the banking supervision system, the importance of the regulatory function of equity capital increases.

The operational function of equity capital is that equity is a source of investment in its own tangible assets and the development of the bank's material base. In terms of the authorized capital contributed by the founders of the bank, at the initial stage, it acts as a start-up funds necessary for the construction or rental of premises, installation of equipment, hiring personnel and other expenses, without which the bank cannot start its activities. During the period of growth, the bank is in need of additional funds to create new capacities associated with the expansion of the range of services provided and the introduction of advanced banking technologies, the source of which is its own capital.

For joint-stock banks, the amount of equity capital is a factor that determines the price of its shares. When assessing the value of a bank, one proceeds from the size of its net assets, i.e. actual equity capital, which allows us to talk about its pricing function. Equity capital provides a constant source of income for shareholders (participants) in proportion to the size of the contribution to the authorized capital, each of its shareholders (participants) receives a share of the bank's profit in the form of dividends.

The sources of the bank's equity capital are:

Authorized capital;

Extra capital;

Bank reserve fund;

Retained earnings of the reporting year and previous years.

The authorized capital of a credit institution is formed from the amount of contributions of its participants and determines the minimum amount of property that guarantees the interests of its creditors. For joint-stock banks, it is made up of the par value of its shares acquired by the founders of the credit institution, and for banks in the form of a limited company and an additional liability company - from the par value of the shares of its founders. The amount of the authorized capital is determined in the founding agreement on the establishment of the bank and in the charter of the bank. Each participant (shareholder) of the bank, in proportion to his contribution to the authorized capital, annually receives a part of the bank's profit in the form of dividends.

Contributions to the authorized capital of a bank can be made in the form of cash, tangible assets, and valuable papers a certain kind.

The authorized capital of the bank can be formed only at the expense of shareholders '(participants') own funds, the attracted funds for its formation cannot be used. Monetary contributions to the authorized capital of a credit institution in the currency of the Russian Federation must be transferred from the settlement accounts of enterprises-shareholders (participants). Enterprises and organizations that have an illiquid balance sheet or have been declared insolvent cannot act as founders of banks and acquire their shares during the initial offering.

Credit organizations have the right to make payment of the authorized capital in foreign currency, but the authorized capital must be reflected in rubles in the balance sheet.

Only the bank building (premises) in which the credit institution is located, with the exception of unfinished construction, can act as a tangible asset contributed to the payment of the authorized capital of a credit institution.

The maximum size (standard) of the non-monetary part of the authorized capital of a credit institution to be created should not exceed 20%.

Tangible assets must be evaluated and reflected in the balance sheet of the credit institution in the currency of the Russian Federation.

In credit institutions created in the form of a limited liability company, the monetary value of material contributions to the authorized capital must be approved by a unanimous decision of the general meeting of participants.

In accordance with the instruction of the Central Bank of the Russian Federation of August 14, 2002 No. 1186-U, it is allowed to form the authorized capital of the bank at the expense of budgets of all levels, state non-budgetary funds, free funds and other property objects under the jurisdiction of state authorities and local authorities.

The founders of the bank must fully pay the authorized capital of the bank created by them within one month after its registration.

Additional capital includes: an increase in the value of property during its revaluation, share premium, i.e. the difference between the price of the placement of shares during the issue and their par value, the value of property that the bank received free of charge into ownership from organizations and individuals.

The bank's reserve fund is formed from profit in the manner prescribed constituent documents the bank, taking into account the requirements of the current legislation.

The reserve fund is intended to cover losses and losses arising from the activities of the bank. The minimum size of this fund is determined by the charter of the bank, but it cannot be less than 5% of the size of its authorized capital. Contributions to the reserve fund are made from the profit of the reporting year, which remains at the disposal of the bank after taxes and other mandatory payments, i.e. from net profit. At the same time, the amount of annual deductions to the reserve fund must be at least 5% of net profit until it reaches the minimum value established by the charter. By decision of the Board of Directors of the bank, the reserve fund can be used to cover the bank's losses at the end of the reporting year.

Each commercial bank independently determines the amount of its own funds and their structure based on the development strategy adopted by it.

If a bank, obeying the laws of competition, seeks to expand the circle of its customers, including at the expense of large enterprises that have a constant need to attract bank loans, then, naturally, its own capital should increase. The amount of the bank's equity capital is also influenced by the nature of its active operations. With long-term diversion of resources into risky operations, the bank needs to have significant equity capital. The amount of equity capital determines the competitive position of the bank in the domestic and international markets.

In practice, there are two ways to increase equity capital:

Accumulation of profits;

Raising additional capital in the financial market.

Profit accumulation can take the form of accelerated creation reserve fund bank with subsequent capitalization or in the form of accumulation retained earnings previous years. This is the cheapest way to increase capital, without affecting the existing structure of the bank's management.

However, the use of a significant part of the profits earned to increase equity capital means a decrease in the current dividends of the bank's shareholders and may lead to a drop in the market value of shares of public joint-stock banks.

In the event that a credit institution's own funds are directed to increase its authorized capital (their capitalization), a decision must be made on the distribution of these funds among the participants for their subsequent targeted direction in the authorized capital of the credit institution.

The attraction of additional capital of a bank created in the form of an LLC can occur both on the basis of additional contributions of its participants, and through contributions to the authorized capital of the bank of third parties, who become participants in this bank (if this is not prohibited by the charter of the bank).

For effective management of equity capital and for its use as the most important regulator of the bank's activities, it is necessary to adequately assess its actual availability.

In fact, equity capital is net assets bank, i.e. assets free from liabilities. It can be calculated directly by subtracting from market value assets of the bank the amount of its liabilities, adjusted for their real market value.

Another option is also possible to determine the bank's actual equity capital by adjusting the amount of capital sources by values ​​that reduce (increase) the balance sheet values ​​of individual assets and liabilities of the balance sheet. In the Russian practice of banking supervision, this option is used.

The amount of equity, determined by adjusting the amount of its sources, is sometimes called net equity.

According to the regulation "On the methodology for calculating equity (capital) of credit institutions" dated February 10, 2003 No. 215P, the amount of equity (capital) is determined as the sum of fixed and additional capital.

The sources taken into account in the calculation of fixed capital include:

The authorized capital of joint-stock banks, formed as a result of the issue and placement of ordinary shares, as well as preferred shares of a certain type, which are not classified as cumulative;

The authorized capital of banks created in the form of a limited (or additional) liability company, formed at the expense of the shares (contributions) of the founders (participants) of the bank;

Share premium of banks created in the form of JSC;

Property received by banks free of charge from organizations and individuals;

Bank funds established in accordance with the requirements of federal laws, regulations of the Bank of Russia and in accordance with the procedure established by the constituent documents, formed from the profit of previous years remaining at the disposal of banks, the use of which does not reduce the amount of the bank's property;

Part of the funds indicated above, which are formed at the expense of the profit of the reporting year, the data on which are confirmed in the conclusion of the audit firm based on the results of the banks' activities;

Part of the profit of the reporting year, reduced by the amount of funds allocated for the corresponding period, the data on which are confirmed by the conclusion of the audit firm;

The amount of the reserve created for the impairment of shares (participation interests) of subsidiaries and dependent business entities and resident credit institutions, investments in which reduce the aggregate amount of fixed and additional capital;

Profit of previous years, the data on which is confirmed by an auditing organization;

The difference between the authorized capital of the bank and its own funds (capital) in the event of a decrease in the authorized capital to the value of its own funds due to a decrease in the par value of ordinary and part of preferred (not related to cumulative) shares or shares of the bank;

Additional own funds in the part formed at the expense of non-capitalized balances of the closed balance sheet account "Exchange differences on revaluation of own funds in foreign currency".

To calculate the actual fixed capital from the total amount of its sources listed above, the following are subtracted:

Intangible assets (reduced by the amount of accrued depreciation);

Own shares redeemed from shareholders and transferred to the bank shares of participants who submitted an application to withdraw from the bank;

Uncovered losses of previous years and losses of the current year.

At the same time, current losses should be increased by the amount of excess of balances on correspondent accounts opened in credit institutions with a revoked license, and the excess of the value of other requirements of the bank to such credit institutions over the amount of formed reserves for possible losses. Thus, when calculating fixed capital, its sources are reduced by the amount of direct and potential losses and capital losses. This procedure for calculating fixed capital is explained by the fact that in the Russian Federation, as noted, it is not a direct calculation of the actual availability of capital that is used, but an indirect one by adjusting the sources of capital for a reliable assessment of its property and liabilities. The same approach is used when calculating additional capital. The sources of equity capital taken into account in the calculation of additional capital include:

Increase in the value of property on the balance sheet of banks due to revaluation;

Provisions for possible loan losses insofar as they can be regarded as provisions of a general nature, i.e. in terms of reserves created for loan debt classified in the first risk group;

The bank's funds in the part formed from deductions from the profits of the current year without confirmation by the auditing organization, and the profits of the previous year until confirmed by the auditing firm, the use of which does not reduce the value of the bank's property. If there is no audit confirmation after July 1 of the next year, funds formed from the profits of the previous year are not included in the calculation of additional capital;

Profit of the current year, not confirmed by the conclusion of the audit organization and not included in the fixed capital. When additional capital is included in the sources of additional capital, the profit of the current year should be reduced by the amount of the excess of balances on correspondent accounts opened with credit institutions with a revoked license, and the amount of excess of the value of other requirements of the bank to such credit institutions over the amount of formed reserves for possible losses;

Part of the authorized capital of the bank, formed by capitalizing the increase in the value of property during revaluation;

Preferred shares, with the exception of preference shares of a certain type, the amount of the dividend on which is not determined by the charter of the bank and not related to cumulative shares;

Difference between authorized capital joint stock bank and his own funds (capital) in the event of a decrease in the authorized capital to the amount of his own funds by reducing the par value of preferred (including cumulative) shares, except for those that were taken into account when determining the appropriate source of the bank's equity capital;

Profit of the prior year before audit confirmation, less funds used from the profit of the previous year. If there is no audit confirmation after July 1 of the following year, the profit of the previous year is not included in the calculation of capital.

The total amount of sources of additional capital is included in the calculation of own funds in an amount not exceeding 100% of the amount of fixed capital. If the amount of fixed capital is zero or negative, then sources of additional capital are not included in the calculation of capital. Nowadays, given the dire consequences financial crisis for the banking sector, increasing the banks' own capital is the most pressing problem of the Russian banking system. The amount of bank capital in the near future will determine the prospects for expanding the lending activity of banks.

The Bank of Russia will increase the minimum capital requirement for federal banks to RUB 1 billion, Central Bank Chairman Elvira Nabiullina said at the International Financial Congress. “With regard to the rest of the banks, except for the systemically important ones, we call them banks federal significance, it is proposed to increase the minimum requirements for the size of own funds to 1 billion rubles. and consistent implementation international standards", - she said.

According to Nabiullina, the Eurasian countries have higher capital requirements for banks than Russia. And even after the Central Bank raises the minimum value to 1 billion rubles, in three countries the requirements will still be higher.

Requirements for the capital of banks in Russia and the EurAsEC countries

Russia: now - $ 4.6 million will be - $ 15.5 million Kazakhstan: $ 30 million Armenia: $ 60 million Belarus: $ 25 million Kyrgyzstan: $ 8.8 million Source: Central Bank

Nabiullina promised that the banks will have two years for a transitional period so that they can decide whether they see themselves as regional or federal banks. Now the minimum capital for all banks is RUB 300 million.

She also promised that stress tests will cease to be only informative: “Stress tests will no longer be a purely monitoring exercise, the volume of claims to banks will depend on their results. Measures of influence against banks in a preventive manner, that is, in the absence of actual violations of prudential norms, but in the presence of potential risks of future violations, will first be applied to the largest banks, whose assets exceed 500 billion rubles. " The Central Bank will take into account the results obtained on stress tests when assessing the possibility of banks joining each other, agreeing on a financial recovery plan, making other decisions on supervision, Nabiullina warned.

The minimum size of the authorized capital of the bank

The authorized capital of a bank (credit institution) consists of the amount of paid contributions of its participants and determines the minimum amount of property that guarantees the interests of its creditors.
The authorized capital of a credit institution ensures the normal operation of the bank in servicing and lending to customers and is formed from the monetary and tangible assets of the founders.

The Bank of Russia, individually for each bank, establishes and limit size property (not monetary) contributions to the authorized capital of a credit institution, and also establishes a list of types of property in non monetary form, which can be contributed to the payment of the authorized capital.

The authorized capital of a credit institution is determined by Article 11 of the Federal Law "On Banks and Banking Activities" dated 02.12.1990 N 395-1 (with amendments).

Bank's authorized capital

The minimum amount of the authorized capital of a credit institution in Russia in accordance with the Federal Law "On Banks and Banking Activities" on the day of filing an application for state registration and issuing a license for banking operations is set in the following amount:

  1. 1 billion rubles - for a newly registered bank with a universal license;

  2. RUB 300 million - for a newly registered bank with a basic license;

  3. 90 million rubles - for a newly registered non-bank credit institution, with the exception of the minimum authorized capital of a newly registered non-bank credit institution - a central counterparty;

  4. RUB 300 million - for a newly registered non-bank credit institution - a central counterparty.
According to the Bank of Russia data, as of November 1, 2017, the number of operating credit institutions in Russia is 572, of which:
  • 154 banks have an authorized capital of 1 billion rubles. and above, which correspond to the status of banks with a universal license, including especially large ones, with an authorized capital of 10 billion rubles or more. and higher in Russia - only 35.
  • 159 banks with authorized capital of 300 million rubles. up to 1 billion rubles. - correspond to the status of regional banks with a basic license.

Of the total number of credit institutions as of November 1, 2017 (572), the first two categories of banks account for 54.7% (154 + 159 = 313) This includes the largest and systemically important banks for Russia, such as: Sberbank of Russia, VTB, Alfa Bank, Rosselkhozbank, Bank GPB, etc.

Banks and non-bank credit institutions, whose authorized capital ranges from 60 million rubles to 300 million rubles, will have to make a difficult decision about their reorganization in the near future. There are 186 such credit institutions as of November 1, 2017, and their activities are time-limited.

And there are 73 banks and non-bank credit institutions with a minimum authorized capital below 60 million rubles as of 01.11.2017 in Russia. They can be safely attributed to credit institutions with an increased risk of bankruptcy, their activities are time-limited.

What awaits those banks that do not collect the authorized capital required by law, or is it decreasing? The actions of the Bank of Russia in relation to such credit institutions are clearly spelled out in Chapter 20 of the Federal Law "On Banks and Banking Activities":

The Bank of Russia is obliged, with the exception of cases established federal laws, revoke the banking license in the following cases:
  • if the value of all standards for the adequacy of own funds (capital) of a credit institution falls below two percent.
    If during the last 12 months preceding the moment when, in accordance with this article, the said license is to be revoked from a credit institution, the Bank of Russia has changed the methodology for calculating the capital adequacy of credit institutions, for the purposes of this article, the methodology is applied according to which the capital adequacy of a credit institution is organization reaches its maximum value;

  • if the amount of the credit institution's own funds (capital) is below the minimum value of the authorized capital established as of the date of state registration of the credit institution. The specified basis for revoking a banking license does not apply to credit institutions within the first two years from the date of issuance of a banking license;

  • if the credit institution fails to comply with the requirements of the Bank of Russia to bring the amount of the authorized capital and the amount of its own funds (capital) into line with the deadline established by paragraph 4 (1) of Chapter IX of the Federal Law "On Insolvency (Bankruptcy)";

  • if a bank with a universal license as of January 1, 2018, the amount of its own funds (capital) does not meet the requirements established by part one of Article 11 (2) of this Federal Law as of the relevant date, there are no grounds established by part four of Article 11 (2) of this Federal Law to continue its activities as a bank with a universal license, and such a bank did not receive the status of a bank with a basic license in accordance with the procedure established by the Bank of Russia by January 1, 2019, or did not change its status to the status of a non-bank credit institution, or did not receive the status of a microfinance company with simultaneous termination of the status of a credit institution and cancellation of the banking license;

  • if a bank with a universal license after January 1, 2019 for four consecutive months allowed a decrease in the amount of its own funds (capital) below the minimum amount of its own funds (capital) established by part one of Article 11 (2) of this Federal Law, except for its decrease due to changes The Bank of Russia methodology for determining the amount of equity (capital) of a bank with a universal license, and within six months from the expiration date of the specified period did not receive the status of a bank with a basic license in the manner prescribed by the Bank of Russia, or did not change its status to the status of a non-bank
    a credit institution, or did not receive the status of a microfinance company with the simultaneous termination of the status of a credit institution and revocation of the banking license;

  • if a bank with a basic license after January 1, 2018 for four consecutive months allowed a decrease in the amount of its own funds (capital) below the minimum amount of its own funds (capital) established by part one of Article 11 (2) of this Federal Law, except for its decrease due to changes Bank of Russia methodology
    determining the amount of equity (capital) of a bank with a basic license, and within six months from the expiration date of the specified period did not change its status to the status of a non-bank credit institution in the manner prescribed by the Bank of Russia or did not receive the status of a microfinance company with the simultaneous termination of the status of a credit institution and cancellation banking licenses;

  • if a bank with a universal license has not fulfilled the requirement provided for in part seven of Article 11 (2) of this Federal Law, and within the time period established by part nine of Article 11 (2) of this Federal Law has not received the status of a bank with a basic license in the manner prescribed by the Bank of Russia, or changed its status to the status of a non-bank credit institution, or did not receive the status of a microfinance company with the simultaneous termination of the status of a credit institution and revocation of the banking license;

  • if a bank with a basic license has not complied with the requirement provided for in part eight of Article 11 (2) of this Federal Law and, within the time period established by part ten of Article 11 (2) of this Federal Law, has not changed its status to the status of a non-bank credit institution in the manner established by the Bank of Russia, or did not receive the status of a microfinance company with the simultaneous termination of the status of a credit institution and revocation of the banking license;

  • if a non-bank credit institution, the amount of equity (capital) of which amounted to 90 million rubles or more as of July 1, 2016, or a non-bank credit institution established after July 1, 2016, allows a decrease in the size for four consecutive months
    own funds (capital) below the minimum amount of own funds (capital) established by part thirteen of Article 11 (2) of this Federal Law, except for its decrease due to changes in the methodology for determining the amount of own funds (capital) established by the Bank of Russia;

  • if a non-bank credit institution, the amount of equity (capital) of which was less than 90 million rubles as of July 1, 2016, allows a decrease in the amount of its own funds (capital) for four consecutive months (except for its decrease due to the application of the changed methodology for determining the amount of equity capital ( capital) established by the Bank of Russia) is lower than the amount of its own funds (capital), which it had as of July 1, 2016;

  • if the non-bank credit institution has failed to comply with the requirements established by parts fifteen and sixteen of Article 11 (2) of this Federal Law.
So, banks that, during these periods, will not be able to resolve the issue with the minimum size of the authorized capital to the required norm, will either have to lower their status, or close, or join other banks. And the banks are already working in this direction.

When choosing a bank for servicing, you should first of all check its authorized capital and what category the bank belongs to. How to do it? In accordance with the Regulation of the Bank of Russia dated July 16, 2012 No. 385-P "On the rules for maintaining accounting in credit institutions located on the territory of the Russian Federation ", the authorized capital of a credit institution is reflected in the balance sheet account No. 102 of the Bank's Balance Sheet.

Clients can find out or specify the size of the authorized capital of the bank:

  • on the bank's website (in reports),
  • on the website of the Bank of Russia (in the Reference Book on Credit Institutions),
  • from periodicals,
  • at the bank - from the financial statements for the current year.
So, in accordance with article 8 (paragraph 4) of the Federal Law "On banks and banking activities" dated 02.12.1990 N 395-1:
A credit institution is obliged, at the request of an individual or legal entity, to provide him with a copy of a license to carry out banking operations, copies of other permits (licenses) issued to it, if the need to obtain these documents is stipulated
federal laws, as well accounting (financial) statements for
this year.

All sources of formation are reflected in the liabilities of the bank balance banking resources, which are accumulated by the bank for profitable use in the process of carrying out operations.

Bank liabilities ("banking resources") can be divided into two large groups:

  • Bank capital and items equated to it (Own funds (capital) of the bank).
  • Raised funds (deposit and non-deposit).

The main source of resources of a commercial bank is borrowed funds, which make up 86-88% or more of all bank resources. The share of own funds of Russian commercial banks accounts for 12-14%, which generally corresponds to the existing structure in the world banking practice.

Own funds (capital) of the bank

Banking and Banking Law the minimum amount of equity (capital) for existing Russian banks in 2009 it was set at 180 million rubles. But this rule is being introduced in the Russian banking system gradually. So, as of January 1, 2010, the amount of equity (capital) that meets the requirements of the law must be at least 90 million rubles. Banks that do not meet the established standards must either increase their capital or transform into a non-bank credit institution for which the minimum capital requirements are lower. If the bank's capital remains below the level allowed as of January 1, 2010, the Bank of Russia is obliged to revoke the bank's license. And as of January 1, 2012, according to the law on banks and banking activities, the minimum amount of equity (capital) of all Russian banking organizations must be at least 180 million rubles. A bank that applies to expand its operations and obtain a general license must have a capital of at least 900 million rubles.

Own funds (capital) of a bank is a calculated indicator, which is defined as an amount consisting of:

  • the authorized capital of the bank;
  • bank funds;
  • retained earnings.

About half of the equity accounts for funds, and the second half is the profit of the current year.

The structure of the bank's own funds is not uniform in quality and changes throughout the year depending on a number of factors.

Authorized fund (capital) creates the economic basis for the existence of the bank and is a prerequisite for the formation of a bank as a legal entity, and therefore special requirements are imposed on it. The authorized capital of a credit institution is made up of the amount of its participants' contributions and determines the minimum amount of property that guarantees the interests of its creditors. Its value is regulated by legislative acts of central banks. At present, in the Russian Federation, the minimum amount of the authorized capital of a newly registered bank on the day of filing an application for state registration and issuing a license to carry out banking operations is set at 180 million rubles. The minimum authorized capital of a newly registered non-bank credit institution is set at RUB 90 million. Intangible assets (for example, know-how) cannot be used to form the authorized capital. The Bank of Russia establishes the maximum amount of property (non-monetary) contributions to the charter capital of a credit institution, as well as a list of types of property in non-monetary form that can be contributed to the payment of the charter capital. The borrowed funds cannot be used to form the authorized capital of a credit institution, i.e. founders should not contribute funds taken on credit to the authorized capital.

In order to assess the funds contributed to the payment of the authorized capital of the bank. The Bank of Russia may establish criteria for assessing the financial position of its founders. The criteria for the participation of individual participants in the formation of the bank are also determined. So, the acquisition as a result of one or more transactions by one legal or natural person or by a group of persons bound by agreements, over 1% shares (stakes) of a credit institution require Bank of Russia notifications, more than 20% - prior consent. These provisions are effective from January 11, 2007 in relation to both residents and non-residents.

Reserve fund will be created in order to absorb possible losses arising in the activities of the bank and ensure the stability of its functioning. The formation of a reserve fund is mandatory for a commercial bank, and its size is established by law as a percentage of the actually created authorized capital. Now the minimum size of the reserve fund cannot be less than 15% of the authorized capital. The reserve fund is formed at the expense of deductions from the profits of the current year, after the approval of the annual accounting report by the general meeting of the bank's shareholders. Strictly defined goals have been established for which funds from the reserve fund can be used. This is, firstly, the coverage of losses of the credit institution at the end of the reporting year and, secondly, the increase in the authorized capital through capitalization. In this case, capitalization is subject only to the funds of the reserve fund, which exceed the minimum established amount.

The bank can also create other funds, such as economic incentive funds, development funds, etc. There is also a group of funds associated with the action of certain economic factors, such as inflation and exchange rate differences between national and foreign currencies. These are funds for the revaluation of fixed assets and funds for the revaluation of foreign exchange assets. The size of these funds is very flexible, and their volume, under certain circumstances, can reach very significant figures.

In the course of the bank's activities, the amount of its own funds changes. It is adjusted (i.e., depending on the prevailing conditions, it can increase or decrease the size of the bank's capital) by the amount of revaluation of funds in foreign currency, revaluation of securities traded on the stock exchange, revaluation precious metals... And there are indicators of the bank's performance that only reduce the amount of the credit institution's own funds, this is the size of: admitted losses, repurchased own shares, an unrealized reserve for possible losses on loans, an under-created reserve for possible losses on balance sheet assets and off-balance accounts, under-created mandatory reserve for the depreciation of investments in securities, the excess of costs for the acquisition of tangible assets (including the acquisition of fixed assets) over own sources, funds on correspondent accounts with credit institutions with a revoked license, etc.

Raised funds from credit institutions

In the total amount of banking resources, attracted funds occupy a predominant place. Their share in various banks ranges from 75% and more.

In world banking practice, all attracted resources are grouped according to the method of their accumulation as:

  • deposit;
  • non-deposit.

The main part of the attracted resources of commercial banks - about 90% - are deposits, i.e. funds deposited into the bank by its clients - individuals and legal entities.

Non-deposit funds - these are borrowed funds that are purchased on the market on a competitive basis, and the initiative to attract them belongs to the bank itself. Non-deposit sources of bank resources include:

  • obtaining loans in the interbank market from other credit institutions (interbank credit - interbank credit);
  • obtaining loans from the Central Bank (various types of Central Bank loans: settlement, overnight, pawnshop, rspo operations);
  • issue of own bonds and bills by a commercial bank.

Deposit funds refers to the funds deposited with the bank by its customers to certain accounts and used in accordance with the account regime and applicable law.

The basis for opening a bank account, a deposit account is the conclusion of a bank account agreement and the provision of all documents determined by the legislation of the Russian Federation. So, to open a current account for a resident legal entity, the bank is provided with:

  • certificate of state registration of a legal entity;
  • constituent documents of a legal entity;
  • licenses (permits) issued to a legal entity in accordance with the procedure established by the legislation of the Russian Federation for the right to carry out activities subject to licensing;
  • card with samples of signatures and seal impressions;
  • documents confirming the authority of the persons indicated in the card to dispose of the funds in the bank account, and in the case when the agreement provides for the certification of the rights to dispose of the funds in the account, using an analogue of a handwritten signature, documents confirming the powers of the persons vested with the right to use an analogue of a handwritten signature;
  • documents confirming the powers of the sole executive body of a legal entity;
  • certificate of registration with the tax authority.

The opening of a bank account is completed with the introduction of an appropriate entry in the Registration Book open accounts, which is conducted in the bank. The client may be refused to open a bank account if the documents confirming the information required to identify the client are not provided, or if false information is provided. When opening an account, the bank must establish whether the client is acting in his own interests or in the interests of the beneficiary (in this case, the bank officials must identify the beneficiary).

Banks conclude the following agreements with clients:

  • bank account agreement (agreement for settlement and cash services);
  • bank deposit agreement ( deposit agreement for legal entities and savings for individuals);
  • correspondent agreements (balances on correspondent accounts of other banks with this bank are “Loro” accounts).

In accordance with the legislation of the Russian Federation, at present, banks in our country can open the following types of accounts in Russian currency and foreign currency: current accounts, settlement accounts, correspondent accounts, correspondent sub-accounts, trust accounts, and deposit accounts.

By timing, these accounts are divided into two groups:

  • demand deposits;
  • term deposits (with their variety - deposit and savings and certificates).

Demand deposits- these are funds on current, settlement, budgetary and other accounts related to settlements, funds on correspondent accounts of other banks ("Loro"), as well as on-demand deposits of individuals and legal entities, i.e. these funds can be used by depositors at any time, in whole or in any part. From their settlement and current accounts, enterprises and organizations pay their costs associated with the implementation of settlements with suppliers, contractors, with the budget and extrabudgetary funds withdraw money for payment wages and travel employees, make other necessary payments. These accounts receive the proceeds from the sale of products and services of enterprises, make other payments to the legal entities - the owners of these accounts, and enter the cash deposited by the enterprises into their bank account. In addition, the settlement and current accounts of legal entities can be credited with the amounts of loans granted to them, contributions of shareholders (participants) of enterprises to their authorized capital, the amount of deposits and interest paid by banks to enterprises for the use of borrowed funds, as well as fines, penalties and other cash receipts in non-cash and cash forms.

A variety of demand accounts that are becoming more widespread are special card accounts, openable by holders bank cards... Funds are spent from a special card account within the spending limit (for payment cards) or within the limits provided to the account holder line of credit and spending limit (for credit cards).

As a rule, demand accounts are the lowest yielding, as they either do not pay interest at all, or their size is very small. But this is the least stable part of the resources, since they can be used for calculations at any time. For transactions on the account, the bank charges a commission in the form of a fixed monthly fee for maintaining an account or a certain amount (or a percentage of the payment amount) charged for each transaction on the account.

Time deposits - these are funds deposited with the bank for a period fixed in the agreement. These accounts are opened by individuals and legal entities for the accounting of funds placed with credit institutions in order to receive income in the form of interest, charged on the amount of allocated funds. The interest paid on them is usually higher. But these are the most interesting funds for banks, since they are more stable and can be used in long-term investments of the bank.

Time deposits can be of two types. Deposits with a specified period of warning to the bank about the withdrawal of funds are, to a certain extent, a transitional step between demand accounts and time deposits (deposits). This also determines the amount of interest paid on such accounts. When placing funds in banking products of this type, the client concludes an agreement with the bank, which fixes the period (in days, months) of the client's advance notification of the intention to withdraw funds from the bank account. Such an account may also allow the possibility of its replenishment, which, as a rule, does not require advance notice.

When raising funds in deposits (deposits) with a fixed term(term deposits, deposits) the bank undertakes to return the amount of his deposit to the client within the period specified in the deposit agreement. In this case, it is possible to pay interest on the deposit either simultaneously with the expiration of the period for which it was accepted, or at certain intervals (monthly, quarterly, etc.). Early withdrawal of funds from the deposit account in this case usually involves withholding a certain fine from the client or reducing the amount of interest paid on the deposit. The deposit agreement, concluded between the depositor and the bank, regulates in detail the rights and obligations of the parties to the agreement, the procedure and conditions for the return to the depositor of the amount of the deposit and the payment of interest on the deposit, the procedure for resolving disputes and contains other substantial points for the bank and the depositor.

The attraction of funds by credit institutions for a fixed period can be formalized not by an agreement of deposit, but by an extract of a deposit or savings certificate - a security certifying the amount of the deposit made and the rights of the depositor (certificate holder) to receive the deposit amount after the expiration of the established period and the interest in the credit specified in the certificate. the organization that issued the certificate. In Russia, certificates of deposit are issued to depositors - legal entities, savings certificates - to depositors - individuals.

The structure of bank accounts and deposits depends on the quantity and quality of its clientele, the place of the bank in the banking system and economy, the ability of the bank to offer investors banking products that satisfy them in terms of reliability, profitability and terms. The ability of a bank to fulfill its obligations to creditors and depositors in full in due time is the most important requirement for organizing a bank management system and its liquidity.

conclusions

The main source of funds with which the bank operates is the money it attracted from enterprises, organizations and the population - the bank's liabilities. Depending on the conditions under which the bank attracts funds from organizations and individuals, the bank's liabilities can be divided into deposit and non-depository, on demand and urgent, etc. Demand accounts form the basis of deposit resources. Non-deposit forms of raising funds by banks are the issuance and placement of bonds, bills of exchange, other debt securities, obtaining loans from central bank and other credit institutions, rediscounting of bills and bank acceptances.