The resources of a commercial bank (banking resources) are its authorized capital and funds, as well as funds raised by banks as a result of passive operations and used for active operations of the bank. Not all of the funds mobilized in the bank are free to carry out active lending operations of the bank. This requires a definition of the concept of a bank's credit potential.

Credit potential is the aggregate of funds mobilized from the bank minus the liquidity reserve.

Credit resources of a commercial bank are part of the equity capital and attracted funds, in monetary form directed to active credit operations. Moreover, at the moment of using credit resources, they cease to be a resource for the bank, since they are no longer a stock (repayment of a loan is a risky operation), but become invested credit resources.

The formula for calculating the amount of current credit resources, that is, resources that can be used for credit investments will be:

Current credit resources = Credit potential - invested credit resources (1)

Instant credit resources are the amount of resources that can be used at a particular point in time to issue a loan.

Instant credit resources = Fund balances per box. account + Current receipts - Current payments + Highly liquid resources (GDO) + cash surplus at the bank's cash desk. Larionova I.V. Reorganization of commercial banks. - M .: Finance and statistics, 2004. - 55 p.

One cannot fail to mention another important factor - the existence of a highly liquid interbank lending market. Taking this into account, we can speak of credit resources as current or instant credit resources of a commercial bank (depending on the purposes of the calculation) plus the potential of the interbank lending market within the standard.

The transition to market relations has seriously changed the structure of commercial banks' resources. The structure of banking resources of an individual commercial bank depends on the degree of its specialization or, conversely, universalization, the characteristics of its activities, the state of the market for loan resources. The structure of banking resources of an average commercial bank in Russia is as follows:

- own funds;
- deposits;
- interbank attraction;
- other borrowed funds.

The resource base, as a microeconomic factor, has a direct impact on the liquidity and solvency of a commercial bank. The very scale of activities of a commercial bank, and hence the amount of income that it receives, strictly depends on the size of the resources that the bank acquires in the market for loan and deposit resources. Hence, a competition arises between banks to attract resources.

The formation of a resource base, which includes not only attracting new clientele, but also constantly changing the structure of sources of attracting resources, is an integral part of the flexible management of assets and liabilities of a commercial bank. Effective management of liabilities presupposes the implementation of a competent deposit policy. The specificity of this area of activity is that in terms of passive operations, the choice of a bank is usually limited to a certain group of clientele, to which it is much more attached than to borrowers. Belotelova N.P. Growth reserves of resources of a commercial bank in modern conditions. - M. Scientific notes of the Russian State Social University, 2006. - 98 p.

When issuing a loan, the bank, and not the client, decides the issue of transferring money to the borrower, that is, it has a significant opportunity to maneuver with monetary resources. When attracting funds, the right to choose remains with the client, and the bank is forced to conduct often fierce competition for a depositor, whom it is quite easy to lose. Undoubtedly, good borrowers are also of great value and the formation of a wide range of them is one of the most important tasks of the bank. But the primary is the attraction, not the allocation of resources.

The limited resources associated with the development of banking competition leads to close attachment to certain customers. If the circle of these clients is narrow, then the bank's dependence on them is very high. Therefore, banks need a competent deposit policy, which is based on maintaining the required level of diversification, ensuring the possibility of attracting funds from other sources and maintaining a balance with assets in terms of maturity, volumes and interest rates.

The specificity of the situation lies in the fact that mainly regional banks are engaged in lending to the real sector, and in conditions of concentration and centralization of capital, the most severe policy of the Central Bank in the field of banking regulation, they are the first candidates for liquidation, mergers and acquisitions. And large banks, which, as a rule, have their head offices in Moscow, allocate their resources most often to large export-oriented enterprises, lending to which is carried out in the conditions of the banks owning a significant part of their shares with the lowest risk. Zakaraya Zh.V., Suits V.P. Internal control system in the bank // Audit and financial analysis, 2005, №1. - with. 26 - 29

Banks can and should increase both the size of their credit resources and the share of invested credit resources. The situation in which there is no one to credit is caused precisely by the low activity in the manufacturing sector, and this, in turn, is caused by the lack of money from producers. In the United States, loans account for approximately 2/3 of the assets of commercial banks, given the presence of non-bank lending financial institutions. In Russia, statistics show that loans, on average, account for 41% of assets, ranging from 5.5% to 90%. This means that there are reserves for growth and they are objective. Glisin F.F., Kitrar L.A. Business activity of Russian commercial banks in the 1st quarter of 2006 // Banking, 2006, no. - 88 p. The measures to be taken to improve the financial stability of the regional branches of the Russian Development Bank are listed below:

Macroeconomic measures:

- a slight decrease in the refinancing rate and the yield on government securities, with the adoption of the rule for changing the rate no more than once in a certain period (for example, a quarter) at the legislative level;
- a softer monetary policy (a cautious increase in the money supply with controlled inflation);
- reduction of the bank profit tax to the general level of taxation of the profit of legal entities;
- change in the value of the standard H11, which will allow banks, at least stable ones, to accept deposits from citizens in an amount exceeding the amount of their own capital;
- change in the value of the N8 standard for specialized banks, which will help them to work normally, having a solid resource base in one industry, not exceeding the specified standard by several times;
- reduction of the number of obligatory economic standards to the level at which banks could effectively operate with them;
- minimization of taxation of the amounts of reserves formed against loan defaults, namely: to exclude, at least partially, from taxable profit those reserves that are created for loans of the first two risk groups;
- cancellation of the inexplicable condition, according to which only interest payments equal to the discount rate of the Central Bank plus three percent are deducted from the taxable profit of borrowers. Borodin A.F. Actual problems and prospects for the development of regional (municipal) banks // Money and Credit, 2000, no. - with. 45 - 50.

Microeconomic measures:

- regional banks, having a small resource potential, should pursue a policy of increasing their resource base;
- banks need to strengthen their efforts to attract small depositors;
- you need to start carrying out trust transactions with funds;
- banks, for the efficient use of credit resources, need to continue to use new technologies, in particular plastic cards and trade through dealing systems. Bolshakov A. Problems of development of regional commercial banks // Analytical banking magazine, 2005, № 12. - p. 34 - 38.

Theoretical foundations of the analysis and ensuring the financial stability of a commercial bank, its concept and basic assessment methods. Assessment of the financial condition of the bank, analysis of its liquidity. Development of recommendations to improve the financial stability of the bank.

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Introduction

1. Theoretical foundations of the analysis and ensuring the financial stability of a commercial bank

1.1 Characteristics of the financial stability of a commercial bank

1.2 Methods for assessing the financial stability of the bank

1.3 Factors affecting the financial stability of the bank

2. Analysis of the financial stability of Sberbank OJSC for 2011-2013

2.1 General characteristics of Sberbank OJSC

2.2 Assessment of the financial condition of Sberbank OJSC for 2011-2013

2.3 Analysis of liquidity of Sberbank of Russia for 2011-2013

Conclusion

Introduction

The financial stability of a commercial bank occupies a special place in economic analysis. The most significant indicators of the bank's activities are liquidity and solvency. The concept of "liquidity" means the ability to timely and fully ensure the fulfillment of its debt, as well as financial obligations to counterparties, which is determined by the presence of sufficient equity capital of the bank, an increase in assets and liabilities. Thus, if the bank is not liquid, the license is revoked by the Central Bank of the Russian Federation. This is the most common reason why most banks go bankrupt, and at the same time cease to operate. This is what influences the fact that banks tend to take a more serious approach to assessing liquidity and solvency.

To carry out operating activities related to raising funds and placing them in the conditions of market uncertainty of future demand and receipts for a certain period, the bank needs funds in their liquid form, i.e. such assets that could be easily and quickly converted into cash money with little or no risk of loss.

Thus, the liquidity of a commercial bank is the ability to use its assets as cash or quickly convert them into cash. A bank is considered liquid if the amount of its cash and other liquid assets are sufficient to timely repay debt and financial liabilities. In addition, a liquid reserve is required to conclude profitable loan or investment deals; to compensate for seasonal and unforeseen fluctuations in demand for loans, replenishment of funds in case of unexpected withdrawal of deposits, etc.

The Central Bank of the Russian Federation takes this issue very seriously, because it is he who controls the activities of commercial banks. To control liquidity and solvency, some liquidity ratios were created. This is what determines the relevance of this work.

The degree of study of the problem

The purpose of the thesis is to develop measures to improve the financial stability of the bank.

To achieve this goal, the following tasks must be solved in the thesis:

Expand the concept of financial stability of a commercial bank;

Analyze the methodology for assessing the financial stability of the bank;

To assess the financial condition of Sberbank OJSC for 2011-2013;

Analyze the financial stability and liquidity of Sberbank of Russia;

Determine the economic effect of the proposed activities.

The object of the study is Sberbank of Russia OJSC.

The subject of the research is the financial condition of Sberbank of Russia, the development and implementation of its activities, and the improvement of its financial condition.

Research methods - as a result of the research, comparison methods, coefficient were used.

The practical significance of the thesis lies in the formulation of the prospects for the development of financial stability of Sberbank of Russia.

The structure of the thesis consists of an introduction, three chapters, a conclusion, a list of used sources and applications.

In the first chapter of the thesis, the theoretical foundations of the analysis and ensuring the financial stability of a commercial bank are given, as well as the basic concepts and methods of assessing the analysis of stability.

In the second chapter, on the example of a branch of Sberbank of Russia, an analysis of financial stability is given. A general description of Sberbank of Russia OJSC and an assessment of its financial condition are given.

The third chapter of the thesis examines the main problems and ways to improve the efficiency of the financial stability of Sberbank of Russia.

Thus, we will consider the theoretical foundations of the analysis and ensuring the financial stability of a commercial bank, in which the methods of assessment and factors affecting the financial stability of the bank are highlighted.

1. Theoretical foundations of the analysis and ensuring the financial stability of a commercial bank

1.1 Characteristics of the financial stability of a commercial bank

The most important characteristic of the financial activity of a commercial bank in a market economy is financial stability. One of the significant problems in the activities of a commercial bank is its provision. Thus, when a commercial bank is financially stable, it has a competitive edge over other banks. Likewise, a bank that is financially stable, creates an outwardly favorable environment, does not conflict with the state and society, pays taxes to funds on time, employee salaries, and returns borrowed funds to its creditors.

We can say that the financial stability of the bank is financial independence from the changing market conditions, it is independence in policy implementation, it is also the basis of stable relationships with customers and the basis for activity and its constant expansion. So, we can say that financial stability expresses the economic stability of a commercial bank in the corresponding financial indicators.

Today in Russia more and more questions arise about the financial stability of the banking system and banks - its main elements. The importance of the problem of assessing the financial stability of banks is due to the huge role of the banking system in the functioning of the country's economy, its financial system, the state and society as a whole. Lavrushina, O. I. Banking system in a modern economy: a textbook. 2nd ed., 2012 - p. 368.

The financial stability of a single credit institution is the basis for the stability of the entire banking system, and is an important task of its development. The stability of banking activity is manifested in the process of issuing cash into circulation, the accumulation of temporarily free funds of economic entities, and the redistribution of accumulated resources in cash and non-cash forms. The stability of banking is the stability of the development of monetary circulation, banking services provided in monetary form. Individuals and legal entities, other banks and financial institutions, the state are interested in the stable operation of the bank. The functioning of the bank is of public importance, and therefore, its stability is determined not only by the system of financial indicators, but also by the compliance of the bank's activities with the interests of the society. Consequently, the sustainable activity of a bank as a public institution is its development in accordance with the public interest. 1

Several criteria can be used to consider the stability of the banking system. In accordance with them, the types of stability of the banking system are distinguished:

Financial;

Economic;

Political;

Moral;

Operating room;

In time;

Personnel;

Organizational.

In addition to the above types of resistance, there are also such as:

Balanced and unstable balance;

Constant and changing, rapidly evolving;

Uniformly developing and unevenly developing sustainability;

Constantly and frequently changing stability;

Socially useful and selfish Lavrushina, O. I. Banking system in the modern economy: textbook. 2nd ed., 2012 - p. 368.

The instability of the country's economy is the main problem of stability, of its real sector, first of all, as well as instability in modern markets. Numerous and varied factors, closely interconnected with each other and affecting in different ways the life of a commercial bank, make it necessary to change the strategy in the financial market. At the same time, it is necessary to take into account the fact that the negative impact of some factors can reduce or even nullify the positive impact of others.

Speaking about the factors of stability of a commercial bank, it is necessary to classify them as follows:

By the way of occurrence

External and internal

By time of action

Permanent and force majeure

By the degree of importance of the result

Major and minor

By structure

Simple and complex

In the direction of influence

Positive and negative

Political, economic, social and organizational Nemchinova, Yu.V. The essence of the financial stability of the banking system and the factors of its support at the present stage., 2012 - P. 194

Financial stability is the most important characteristic of the financial activity of a commercial bank in a market economy. Its provision is one of the most acute problems in the activities of commercial banks. Thus, if a commercial bank is financially stable, then it has competitive advantages over other commercial banks, which is expressed in attracting additional resources, dominating in one or another market segment, increasing household deposits as the main source of banking resources and, accordingly, expanding the sphere investment investments, opportunities to master 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, since it pays taxes to the budget and off-budget funds in a timely manner and in full. wages to workers and employees, dividends to shareholders, returns borrowed funds to their creditors.

The concept of "financial sustainability" currently has many interpretations. However, there is still no clearly developed definition of "financial stability" in relation to commercial banks. The authors of many textbooks offer different approaches to the interpretation of the definition of "financial stability of a commercial bank":

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

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

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

The financial stability of a bank means 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 set of specific banking services of appropriate quality. But in general, experts in the field of banking 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 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:

The first sign - the category "financial stability" is a social category, which is manifested in the interest of society and its members in the sustainable development of commercial banks Grachev, A. V. Financial stability of an enterprise: criteria and methods of assessment., 2010 - p. 204.

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 resource potential. The resource potential of the bank predetermines the qualitative level of the bank's financial stability. The larger the amount of resources the bank attracts and the better these resources are, the more active it is to invest its resources, the more it strengthens its financial condition and, accordingly, its financial stability.

The third sign of the concept of "financial stability of a commercial bank" is a dynamic category, which is a property to return to an equilibrium financial state after leaving it as a result of any impact. On the basis of the financial stability of the bank, its efficiency 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.

In general, managing the economic sustainability of a commercial bank consists of regulating all types of sustainability listed above. The totality of financial and organizational stability includes the process of making strategic decisions and involves the collection and processing of information, decision-making, management consulting, control, analysis, regulation, organization and optimization of the organizational structure, business planning of the bank and its divisions, management of the bank's personnel. Functional sustainability includes the implementation of decisions made on the implementation of banking operations and services: specialization of the bank (investment, mortgage, innovation, savings, etc.) and universalization of the bank with a set of traditional and specific banking operations and services. Commercial and capital stability include the bank's 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 Grachev, A. V. Financial stability of an enterprise: criteria and assessment methods., 2010 - p. 204.

Thus, we can conclude that the financial stability of the bank is financial independence from the changing market conditions, it is financial independence in policy implementation, it is the basis of stable relationships with customers and the basis for constant 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 its own funds, the level of income and profit, liquidity, etc. So, we can say that financial stability expresses the economic stability of commercial bank in the corresponding financial indicators.

1.2 Financial stability assessment methodsbanka

To assess the financial stability of a bank today, there are several methods that are used both in domestic and foreign practice. Most often they are used such as:

Methodology developed by the Central Bank of the Russian Federation;

Methodology for assessing financial stability V.S. Kromonov;

Method using the American CAMELS system. Unified data archive [Electronic resource]. - Electron. Dan. - Access mode: http://www.finekon.ru/metody

The methodology for assessing financial stability, developed by the Central Bank, is given in the Ordinance of the Central Bank of the Russian Federation dated April 30, 2009 No. 2005 - U "On assessing the economic situation of banks"

According to this Directive, the economic position of banks is determined by the analysis of such factors as capital; liquidity; assets; quality of management.

Another assessment technique is the domestic technique of V.S. Kromonov, which has found a fairly wide application in the Russian practice of financial appraisal of banks. The initial information for calculations is the balances of second-order accounts, data that are grouped into economically homogeneous groups: authorized capital, equity capital, demand liabilities, total liabilities, liquid assets, working assets, capital protection.

Table 1.1 - Simplified method of calculating the bank's reliability ratio according to V.S.Kromonov's method

Coefficient name	Designation	Meaning	Normir. factor	Weight coefficient
General odds reliability
Instant liquidity ratio
Cross Ratio
General liquidity ratio
Capital protection ratio
Equity Profit Capitalization Ratio
Coef. bank reliability

Present as a table

K1 - general reliability coefficient: shows how much the bank's risky investments in operating assets are protected by its own capital;

K2 - instant liquidity ratio: shows whether the bank uses client money as its own credit resources;

K3 - cross-coefficient: shows what degree of risk the bank allows when using borrowed funds;

К4 - general liquidity ratio: characterizes the bank's ability to meet the creditors' claims in the event of non-repayment of issued loans within a reasonable period of time;

K5 - capital protection ratio: shows how much the bank takes into account inflationary processes and what share of its assets is placed in real estate, valuables and equipment;

K6 - the coefficient of the stock capitalization of profit: characterizes the ability to capitalize the received profit;

The values of these coefficients according to the standards are: 1; 1; 3; 1; 1; 3 respectively. Their weight values are: 45%, 20%, 10%, 15%, 5%, 5%.

The CAMEL assessment method, which is a rating system for assessing a credit institution, is very common in modern banking practice.

The CAMEL methodology is an effective tool for banking supervision and is designed to identify and early warning problems in the activities of a credit institution.

The CAMEL methodology has a hierarchical structure, which implies dividing the overall reliability of the bank into 5 main components:

Capital adequacy;

Asset quality (asset quality);

Management (quality of management);

Earnings (profitability);

Liquidity

Each component is rated on a five-point scale (1 - healthy, 2 - fair, 3 - mediocre, 4 - critical and 5 - unsatisfactory), and based on their values, the final indicator is calculated.

The CAMEL methodology is used to study the level of stability of both individual subjects of the financial sector and the financial system of any country as a whole. In the second case, capital adequacy, asset quality and other components of the CAMEL methodology are assessed for the banking system (financial sector) as a whole.

The main advantage of such a system is that it is a standard method for assessing banks, ratings for each indicator indicate the direction of action to improve them, a comprehensive assessment expresses the degree of necessary intervention that should be taken in relation to the bank by the regulatory authorities.

Also, the CAMEL assessment method has its drawbacks. Such as the fact that it is based on subjective assessment, this is what affects the quality of the final result. The result will depend on the professionalism of the representatives of the supervisory authorities.

The current financial stability analysis system assesses its current financial position and projects it into the near future. In doing so, the following general analysis methods are used:

Horizontal analysis, which is a comparison of each position of the plan (program) with the previous period;

Trend analysis, which compares each position of the plan with a number of previous periods and establishes the main trend in the dynamics of indicators. On its basis, the possible values of the analyzed indicators in the future are formed, provided that past trends are preserved. However, the preservation of these conditions usually does not occur and therefore the use of trend analysis is not always justified when developing a strategy for the development of the financial stability of an enterprise;

Vertical analysis, that is, a structural analysis of the final financial indicators of the enterprise in the reporting period, which determines the proportions between the indicators and reveals their influence on the overall result. This allows us to identify the impact of each indicator on the final financial performance (while the deficit of the influence of one indicator is replaced by the influence of another). The limitation of vertical analysis lies in the fact that it only shows the amount of this substitution and does not indicate the permissible limits of its variations, which are one of the key points in the analysis of the financial stability of the enterprise;

Comparative analysis, which operates with the spatial characteristics of financial results and is based on the analysis of aggregate reporting indicators for individual indicators of the enterprise, its subsidiaries, divisions. It also includes inter-farm analysis of the performance of the enterprise, their comparison with the performance of competitors, with the industry average and average general economic data. The weak side of the comparative analysis is the complexity (and sometimes the impossibility) of choosing an object for comparison, as well as the fact that for each enterprise there is its own specificity of ideal financial results, which is determined by the goals of its creation and the conditions of operation, which is not taken into account in the framework of the comparative analysis;

Factor analysis, which is based on deterministic or stochastic research techniques and establishes the influence of individual factors that are the reasons for the effective indicator. Factor analysis can be either direct or reverse. Direct factor analysis is based on dividing the effective indicator into its component parts, while the reverse connects the individual elements with their influence on the effective indicator. Factor analysis makes it possible to identify the eliminated influence of financial elements on the financial stability of an enterprise, the accuracy of which depends on which factors are included in the model of the investigated functional dependence. At the same time, it is difficult to obtain information on individual factors, and some factors may be generally unknown, therefore, in factorial dependence models, a term is used - a free term that determines the percentage of unaccounted factors.At first glance, this percentage may not take into account the permissible set of factorial features, however, among these factors may also be the main factors that have a significant impact on the future financial position. The factor analysis models do not reflect the priority of the factor dependence of unaccounted for indicators and the change in the dynamics of financial priorities over time, the speed of which affects the financial stability of the enterprise more significantly than the cause-and-effect relationships of factorial and effective indicators that developed in previous periods. The weak side of modern factor analysis of the financial stability of an enterprise is that it does not take into account these priorities.

1.3 Factors affecting financial sustainabilityjar

The activity of commercial banks is a set of processes that depend on many factors. If one of the factors was not considered, the assessment of the influence of other factors, as well as the conclusions, may be insufficiently substantiated.

Each of the factors, which are closely related to each other, causes a multidirectional impact on the financial results of the bank, and the negative impact of some factors can reduce or nullify the positive impact of others. Therefore, it is necessary to group them.

The classification can be based on the following features:

At the place of occurrence (external and internal factors);

By the importance of the result (major and minor);

By structure (simple and complex);

By the time of action (permanent and temporary).

The most significant division of factors depending on the possibilities of influencing the dynamics of different factors. They can be internal and external. The former directly depend on the organization of the bank itself, the latter are external to the former, and their change is either partially or completely beyond the control of the will of the management of the joint-stock commercial bank.

The ability of the banking system to carry out its activities, its place and role in the processes of economic transformation largely depends on the state of financial stability of banks. Financial stability is not only the basis of a stable banking system, but also an important economic category, since the absence or low level of financial stability of any enterprise, including a commercial bank, leads to its bankruptcy.

In such conditions, the management of the financial stability of a commercial bank becomes important. The stability of a bank depends on many factors that determine its normal functioning and should be considered as a single system. The most complete is the classification according to the place of occurrence of the relevant factors.

The most important internal factors affecting the level of financial stability of the bank are:

The structure of banking products or services;

The amount and structure of expenses, the composition of financial resources;

Capital adequacy,

Quality of commitment;

The solvency of a banking institution;

The level of profitability, the level of management, the ability to innovate;

Technical equipment;

Provision of technologies, state of control.

While among the external, it is advisable to highlight:

Economic conditions of management; social situation in society; political stability, the state of the money market;

Credit and interest rate policy;

Effectiveness of monetary policy;

Tax policy;

Investment climate, the degree of perfection of legislation related to the banking sector.

External factors are divided into economic, socio-political and financial. In turn, we will divide the internal factors into organizational, technological and economic factors. Such a distribution will allow a more detailed assessment of the influence of the relevant factors, to investigate their nature and origin, and as a result, to reduce or even neutralize their influence. Solvency is one of the main conditions for a bank's stability, which affects its ability to perform the function, in particular, monetary intermediation (in terms of making payments on behalf of customers, as well as taking into account the process of ensuring the necessary money supply).

So, the solvency determines the ability of the bank to pay the claims for the obligations assumed earlier. Asset quality is characterized by determining the return on assets, the level of risk, the share of working assets, the share of non-performing and unprofitable assets. The better the corresponding values of the indicators, the higher the level of financial stability. In conditions of increased banking competition, certain difficulties arise in raising funds by banks. Therefore, today an important factor influencing the financial stability of the bank is the quality of liabilities, which is assessed by the stability of the replenishment of the resource base, the cost of borrowed funds. It should also be noted that organizational and technological factors have a significant impact on the level of financial stability of the bank, because it is they that allow the bank to carry out its effective activities.

The system of indicators of financial stability allows to assess the qualitative state of the bank, its sensitivity to the influence of external and internal factors. According to the indicators of the information base, indicators are divided into macroeconomic indicators, indicators of aggregated financial statements and bank balances, and microeconomic indicators. Using the information base, a system of financial stability indicators is formed - critical points, reaching which quantitative changes give rise to a qualitative leap, which changes financial stability.

An important aspect of the influence of world processes on commercial banks in Russia is the dependence of the Russian ruble exchange rate on prices in world oil markets. The higher the oil price, the lower the ruble exchange rate against the dollar-euro pair. Based on this, the currency risks of commercial banks are constantly changing, which increase cheap liabilities in dollars and euros, and place funds through loans in rubles. This ensures a high interest rate spread for such transactions, provided that the bank assumes foreign exchange risks. However, if a commercial bank chooses to hedge the risk with derivatives such as an option or a forward, a portion of the net interest spread is “eaten away” by the value of the option or forward.

The monetary policy of the Bank of Russia, banking regulation and banking supervision also have an impact on the financial soundness of commercial banks.

The structure of assets and liabilities and the quality of their management significantly affect the financial stability of the bank. Identifying the factors influencing the formation of the structure of assets and liabilities of commercial banks, one can consider the basic macroeconomic theories that explain the formation of various items of the balance sheet of commercial banks. As a basis for consideration, you can use the type of economic agents (household, firm or state), the behavior of which is explained by these theories, according to macroeconomic science.

In custody

Thus, we can say that modern commercial banks are actually the circulatory system of the domestic economy - all financial flows pass through them. The stability of these flows ensures the functioning of the country's credit system and determines the level of financial stability of a commercial bank.

The financial stability of a commercial bank is influenced by many factors, and not all of them can be controlled by the bank's management. Many are a given, and the task of management in this case is to respond to them in a timely manner, to take adequate measures to threats and risks.

Ensuring the financial stability of commercial banks is the basis for the effective operation of the entire banking system of the country. Therefore, the main task of the management of banks, including the Bank of Russia, is to form a financial stability management system that would be able to cover risks, ensure profitability and realize the socio-economic importance of banks in modernizing the Russian economy.

financial stability bank liquidity

2. Analization of financial stability of JSC « WITHburbank "for 2011-2013

2.1 General characteristics of Sberbank OJSC

Open Joint Stock Company Sberbank of Russia is the largest bank in the Russian Federation and the CIS. Its assets account for more than a quarter of the country's banking system (27%), and its share in the banking capital is 26% (January 1, 2011). Founded in 1841, Sberbank of Russia OJSC today is a modern universal bank that meets the needs of various groups of clients in a wide range of banking services. Sberbank holds the largest share in the deposit market and is the main creditor to the Russian economy.

The founder and main shareholder of the Bank is the Central Bank of the Russian Federation (Bank of Russia), he owns 60.25% of voting shares and 57.58% in the authorized capital of the Bank. The remaining shareholders of Sberbank of Russia are more than 273 thousand legal entities and individuals http://www.bankforward.ru/.

Sberbank of Russia is a legal entity and with its branches (regional banks and branches) and their internal structural divisions constitutes a single system of Sberbank of Russia.

Branches of Sberbank of Russia are not endowed with the rights of legal entities and act on the basis of the Regulations approved by the Board of Sberbank of Russia, have a balance sheet that is included in the balance of Sberbank of Russia, and have the symbols of Sberbank of Russia.

The governing bodies of the Bank are:

General Meeting of Shareholders.

The supreme governing body of Sberbank of Russia. At the General Meeting of Shareholders, decisions are made on the main issues of the Bank's activities. Held once a year. The general meeting of shareholders decides the following issues: approval of the annual report, considers the report of the audit commission, the report of the management, the procedure for distribution of profits and its use (the amount and procedure for payment of dividends), the development plan for the next year, determines the development strategy of the bank, elects the Council of the bank;

* Supervisory Board.

The Bank's Supervisory Board consists of 17 directors, including 11 representatives of the Bank of Russia, 2 representatives of Sberbank of Russia and 4 independent directors;

* Management Board of the Bank.

The Management Board of the Bank consists of 14 members. The Management Board of the Bank is headed by the President, Chairman of the Management Board of the Bank.

All governing bodies of the Bank are formed on the basis of the Charter of Sberbank of Russia and in accordance with the legislation of the Russian Federation.

The organizational structure of Sberbank is presented as follows:

* Savings Bank of the Russian Federation;

* regional banks;

* branches;

* agencies http://www.bankforward.ru/.

The main goal of Sberbank of the Russian Federation is to ensure the growth of investment attractiveness and maintain leadership in the Russian financial services market by modernizing management and technological processes. To achieve this objective, the activities of Sberbank of the Russian Federation are aimed at improving the client policy, creating a flexible effective system of interaction with clients based on the needs of various client groups.

The main activities of Sberbank RF OJSC:

* lending to Russian enterprises;

* lending to private clients;

* investment in government securities and bonds of the Bank of Russia;

* carrying out transactions on a commission basis.

In addition, the presence of support from the state and, as a consequence, the stability and profitability of activities are the characteristics that ensure the investment attractiveness of Sberbank shares, which have the highest liquidity among financial and credit institutions in Russia.

It can also be noted that Sberbank's branch network covers the entire country, and this is just an important indicator of competitiveness. There are branches of the bank practically in all settlements of Russia (not only in cities, but also in villages).

Sberbank considers its main task to be meeting the needs of each individual client (individual, or corporate, state). At the same time, the priorities are not only a quantitative indicator, but also a qualitative indicator of service http://www.stablebank.ru/.

In its work, Sberbank relies on respect for legitimate interests, the rights of customers, shareholders, and openness of information. With these approaches, he tries to maintain the stability and profitability of his activities. Also, the bank is aware of its significant role in ensuring the sustainable functioning and development of the banking system of the entire country and is making every effort to implement this. Sberbank strives to implement the idea of combining internal and external corporate culture; to competent, high-quality customer service.

Therefore, Sberbank imposes high requirements on the level of training and qualifications of personnel, all possible conditions are created for its constant improvement. Twice a year Sberbank organizes all-Russian sports Sberbankiads, and also conducts active social activities.

Sberbank of Russia has a unique branch network: at present, it includes 17 regional banks and about 19 thousand divisions throughout the country. Sberbank is constantly developing trade and export financing, and by 2014 plans to increase the share of net profit received outside Russia to 5%. Subsidiary banks of Sberbank of Russia operate in Kazakhstan, Ukraine and Belarus.

Sberbank of Russia today is a modern universal bank that meets the needs of various groups of clients in a wide range of banking services. Sberbank holds the largest share in the deposit market and is the main creditor to the Russian economy. Attracting funds from private clients and ensuring their safety is the basis of Sberbank's business, and the development of mutually beneficial relationships with depositors is the key to its successful work. At the end of 2011, 46.6% of the savings of citizens stored in Russian banks were entrusted to Sberbank.

Mission of the Bank: “We give people confidence and reliability, we make their lives better by helping to realize their aspirations and dreams. We are building one of the world's best financial companies, whose success is based on professionalism and a sense of harmony and happiness of its employees ”http://www.bankforward.ru/.

The mission defines the meaning and content of the Bank's activities, emphasizing its most important role in the Russian economy. Our clients, their needs, dreams and goals are the basis of all activities of the Bank as an organization. The Bank's mission also sets an ambitious goal of our aspirations - to become one of the best financial companies in the world - and emphasizes how important its employees are for Sberbank, and how the realization of its goals is impossible without realizing their personal and professional goals.

The reliability and impeccable reputation of Sberbank of Russia is confirmed by high ratings from leading rating agencies. Sberbank of Russia is a backbone financial institution holding a leading position in the Russian financial market.

The bank's branch network covers all regions of the country. The bank employs over a quarter of a million citizens. The bank's clients are numerous private clients from all over the country, Russian enterprises of all forms of ownership and sectors of the economy, executive authorities, government agencies http://www.stablebank.ru/.

The information completely coincides with the information from the site. Need to rephrase!

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Thus, Sberbank of Russia holds the largest share in the deposit market and is the main creditor of the Russian economy. Attracting funds from private clients and ensuring their safety is the basis of the business of Sberbank of Russia, and the development of mutually beneficial relationships with depositors is the key to its successful work.

So, we can conclude that Sberbank is striving to become a leader in the financial services market, therefore, the problem of improving the technology of banking operations, their accounting and subsequent control is of no small importance. The main task here is to optimize the conduct of operations, including: unification of the technology of banking operations, especially with individuals - its simplification, reduction of time during operations, standardization of terms of deposits, development of uniform technological requirements for automated systems.

Let's come to the consideration of the financial condition of the commercial bank of Sberbank of Russia OJSC, for the period 2011-2013.

2.2 Assessment of the financial condition of Sberbank OJSC for 2011-2013

Financial analysis - the study of key parameters and ratios that give an objective picture of the financial condition of the bank: profit and loss, changes in the structure of assets and liabilities, liquidity, solvency, stability.

The financial condition reflects all aspects of the bank's activities, is the most important characteristic of business activity and reliability, determines the level of competitiveness, as well as the potential in business cooperation.

Table 2.1. Key performance indicators of Sberbank of Russia for 2011 - 2013 http://www.audit-it.ru/finanaliz/terms/analysis/

Index	Growth in% 2011-2012	Growth in% 2012-2013


Net profit
Loan portfolio
including lending to legal entities (without interbank loans)
The balance of funds on the accounts of individuals persons
The balance of funds on the accounts of legal entities
Cost-to-income ratio

In 2011, Sberbank's profit increased by 186 billion rubles, in 2012 this indicator continued to grow. And as of December 31, 2013, the profit amounted to 408.9 billion rubles.

As a result of profit growth, the volume of net profit increased, which amounted to 21.6 billion rubles as of December 31, 2011, and 310.5 billion rubles as of December 31, 2013, which is 78.5% more than in 2011.

In 2011-2012, the Bank demonstrated high performance results, which is confirmed by a return on equity of 20.1%, and a return on assets of 3.2.

The portfolio of loans to customers in 2011-2013 increased by 45.2% due to an increase in the volume of lending to both individuals and corporate customers. (31.12.2011 - 5265.4 billion rubles, 31.12.2012 - 5843.4 billion rubles ., 31.12.2013 - 7839.1 billion rubles).

During the analyzed period, all indicators are growing in dynamics, despite the crisis in the economy, so during 2012, in a difficult situation in the Russian and global economy, Sberbank of Russia was actively increasing lending operations. The volume of the loan portfolio as of January 1, 2013 amounted to 5 561 billion rubles. During the year, the bank increased the balance of its loan portfolio by 35.5% or by 1,457 billion rubles, which is more than the increase in 2012 (1,392 billion rubles).

Table 2.2. Analysis of the structure of the assets balance of Sberbank of Russia for 2011-2013 http://www.audit-it.ru/finanaliz/terms/analysis/

Index	December 31, 2011, million rubles	December 31, 2012, million rubles	December 31, 2013, million rubles
		Specific weight in%		Specific weight in%	Specific weight in%
Cash
Funds with the Central Bank of the Russian Federation
Funds from credit institutions
Net investments in securities
Net loan debt
Fixed assets, inventories
Other assets
Total assets

The dominant items throughout the analyzed period are Net loan debt and Net investment in securities. The rest of the indicators have an insignificant share, but still form the total assets.

Table 2.3. Analysis of the structure of the balance of liabilities of Sberbank of Russia for 2011-2013 http://www.audit-it.ru/finanaliz/terms/analysis/

Index	12/31/2011 million rubles	12/31/2012 million rubles	12/31/2013 million rubles

Funds of the Central Bank of the Russian Federation
Funds of credit institutions
Client funds

Issued promissory notes
Other liabilities
Provisions for other losses
Sources of own funds
Total liabilities

The dominant items throughout the analyzed period are customer accounts and the Bank's own funds, in an insignificant share of the funds of the Central Bank of the Russian Federation. The rest of the indicators have an insignificant share, but still form total liabilities.

Liquidity (current solvency) is one of the most important characteristics of the financial condition of an organization, which determines the ability to pay bills on time and is actually one of the indicators of bankruptcy. The results of the liquidity analysis are important from the point of view of both internal and external users of information about the organization.

Table 2.4 Liquidity indicators of Sberbank of Russia for 2011-2013 http://www.audit-it.ru/finanaliz/terms/analysis/.

Evaluating the obtained values, it can be seen that for all the periods that were considered, the liquidity indicators were normal. As for the instant liquidity indicators, we can say that there is no risk of loss of liquidity of Sberbank of Russia OJSC within one business day for the periods assessed.

Table 2.5. Assessment of liquidity ratios

So, we can say that a number of liquidity indicators do not correspond to the standards. Where are the standards ?, this indicates the liquidity problems of the enterprise. At the end of the reporting period, there is an improvement in liquidity ratios, and therefore the financial condition of the organization has improved in comparison with the beginning of the reporting period.

Table 2.6 Dynamics of changes in indicators of Sberbank of Russia, for 2011-2013

Name of articles	Change 2013-2011	Growth rate 2013 By 2011. V %
Cash
Funds in the Central Bank
Mandatory reserves with the Central Bank of the Russian Federation
Funds in ko minus reserves
Net investment in trading securities
Net loan debt
Net investment in investment securities held to maturity
Net investment in c.b
Fixed assets, intangible assets and inventories
Requirements for obtaining%
Other assets
Total assets

In general, we can conclude that during the reporting period, the financial condition of the organization has improved in comparison with the previous period.

And now let's move on to the analysis of the financial stability of Sberbank of Russia.

2.3 Analysis of liquiditySberbank of Russia OJSC for 2011-2013

The analysis of any operations should end with an assessment of their effectiveness, i.e. analysis of their profitability and profitability.

Table 2.7 Efficiency coefficient of Sberbank of Russia OJSC, for 2011-2013.

Based on the values of the return on equity for the periods analyzed, it can be seen that for every ruble invested in own funds, there were 19.35 kopecks, 26.98 kopecks. and 28.30 kopecks. profits accordingly. This indicator showed a positive trend, which suggests that equity capital brought in more and more profit with each assessed period. The calculations show that the value of the indicators of return on assets had a sharp increase in the last period. The calculated values were within acceptable limits (0.5% -5%). We get that for every ruble spent on the formation of net assets, there was a profit in the amount of 3.97 kopecks, 3.96 kopecks. and 5.65 kopecks. respectively.

Table 2.8 Ratio of the ratio of interest income and expenses of Sberbank of Russia for 2011-2013.


Interest income, thousand rubles
Interest expenses, thousand rubles
Ratio of interest income and expense

As a result, the ratios of interest income and expenses in Sberbank of Russia for 2010-2012 were respectively equal to 2.71%, 3.20% and 3.58%. This indicator assesses the ability of a credit institution to earn profit from ...

Measures to improve the financial stability of OJSC "Severnaya Kazna"

According to the analysis of the financial stability of OJSC "Severnaya Kazna" for 2006-2008, it was revealed that a number of analyzed indicators of financial stability, solvency and liquidity are positive dynamics.

Thus, it was revealed that the positive aspects of the financial activities of OJSC "Severnaya Kazna" are:

Sufficient margin of financial stability;

Provision of funds, which are withdrawn from the productive turnover by its own circulating assets, that is, the Bank's desire to maintain its financial position is traced;

No problems with the current liquidity of the bank;

Implementation of balanced management of active and passive operations in terms of terms, volumes of attraction and allocation of resources;

High level of security and security of banking operations in case of unfavorable changes in market conditions and accumulation of banking risks;

High level of protection of depositors with bank capital;

An increase in the level of immobilization of bank capital in investments in other legal entities;

Effective use of bank assets;

Liquid balance;

Sufficient amount of large liabilities required to secure the main income assets of the Bank;

Accumulated liquidity;

Ability to fulfill obligations on demand;

Ability to fulfill obligations on demand and for a period of up to 30 days within 30 days from the analyzed date;

Balance of assets and liabilities for more than one year;

Adequate level of fixed capital;

An increase in the level of stability due to the provision of core (fixed) capital to gross own funds used as part of productive and immobilized assets, in addition, this indicates an increase in the Bank's solvency;

An increase in the level of capital protection against risk and inflation due to investments in real estate and values;

Increased ability to provide a sufficient amount of profit in relation to the Bank's assets.

In addition, the analysis revealed shortcomings in the financial activities of OJSC "Severnaya Kazna", which boil down to the following:

A certain degree of dependence on borrowed funds, that is, the Bank does not use the growth potential in terms of the balance sheet currency;

The Bank is increasing the overall provision of liquid funds per unit of attracted funds, but, nevertheless, there is not enough liquid funds so far;

Low security of customer funds in cash and highly liquid assets: the security of customer funds in cash and highly liquid assets at the beginning of the analyzed period was 40.0%, at the end of the reporting period - 30.0%, therefore, the Bank needs to increase liquid assets;

Free (non-immobilized) own funds placed in active operations can cover the attracted funds: at the beginning of the year - 24.0%, at the end of the reporting period only 7.0%, therefore, it is necessary to increase the Bank's equity capital;

Decrease in the coverage of clients' funds by own capital;

Reducing the ability of the credit institution to return the borrowed funds in case of default on loans;

Low degree of provision of the bank's activities with own capital to cover possible losses.

Consequently, it is necessary to develop measures aimed at improving the financial stability of the credit institution.

The following areas are proposed as the main measures aimed at improving the financial stability of a credit institution:

1. Serving corporate clients - in order to achieve the established goals of increasing the scale of the Bank's business, the Bank's primary task in the corporate customer service market is to radically expand the client base through the development of active sales, modernization of existing and development of new products. To solve this problem, various approaches should be established, taking into account the specifics of individual target segments.

To increase the client base of the segment, it is necessary to ensure the construction of new business processes and products that minimize the cost of standard mass services.

The financial capabilities and dumping interest rate policy of large Moscow banks facilitate their transition to servicing large corporate clients. Moreover, banks with 100% foreign capital also come to the Urals.

There is already a clear division of the zones of influence of banks on the client market. The market niche of local regional banks will be concentrated on small and medium-sized businesses, as well as on private entrepreneurs.

The Bank's transition to servicing small and medium-sized businesses, as well as improving the quality of financial management at enterprises, lead to a decrease in the average balance on current accounts. This means that the Bank is faced with the task of attracting a significant number of clients for settlement and cash services.

Development of an effective system of relations with corporate clients based on the institution of managers and the work of the client committee;

Providing an individual approach to serving VIP clients by assigning personal managers;

Development of complexly structured products and individual service systems, taking into account the unique needs of large corporate clients;

Development of modern methods of service, including. technologies for remote provision of services;

Increasing the productivity and volume of services provided by the bank by increasing the number of processed documents in automatic mode up to 95%;

Stimulating the opening of a current account when selling loans to small and medium-sized businesses, factoring, leasing, other credit products, salary projects, etc .;

Further expansion of the network of the Bank's selling sites and setting priorities in service for versatility, convenience and quality of service;

Maximum involvement of the network of branches and additional offices in the process of servicing existing and attracting new customers;

A significant increase in the client base by increasing the volume of active sales through marketing campaigns, mailings, special offers, etc.

Participation in tenders for the provision of settlement and cash services carried out by budgetary organizations in terms of business expenses, large industry companies with an expanded branch network, etc.

2. Deposits of legal entities and promissory notes issued - economic growth in the country, the intensification of business in the regions, the inflow of foreign capital increase the money supply in circulation and the balances of temporarily free funds of enterprises. The increase in the efficiency of the financial services of enterprises stimulates the process of placing temporarily surplus funds in the Bank's paid instruments, such as bank deposits and promissory notes.

At the same time, the promissory note market continues to lose its positions in the ruble debt market. This is due to the decline in the position of promissory notes as an instrument of attracting investment resources for corporate borrowers against the background of the rapid growth of the bond market (almost 4.5 times over the past 2.5 years). At the same time, a bill of exchange remains a rather interesting tool for promptly raising funds.

High liquidity and relatively short investment periods ensure the continued high demand for promissory notes from investors. Although, in our opinion, the priority area for manufacturing and trading companies will be deposits of legal entities due to the safety and technical simplicity of the transaction.

The success of the development of this direction will be determined by the solution of the following main tasks:

Intensification of work with branches and additional offices of the Bank to attract funds from legal entities and entrepreneurs in bank bills and deposits;

Search and cooperation with enterprises and organizations, the nature of the business of which assumes the availability of free funds;

Attracting foreign investors (foreign companies, their representative offices in Russia);

Expansion of the geography of circulation of bills:

An increase in points of sale authorized to issue and redeem SKB-Bank bills of exchange, with the obligatory presence of a professional expert,

Expanding the circle of partners - investment companies ready to organize bill programs,

Conclusion of agreements on domiciliation of bank promissory notes with investment companies in other regions.

3. Lending to large corporate clients - at present, large Moscow banks and banks with foreign participation that have come to the Urals have almost completely captured the market of large corporate clients. In comparison with regional banks, they have great resource potential, a more attractive interest rate policy. At the same time, large clients are still the objects of the Bank's attention in matters of direct and syndicated lending.

Measures required to achieve success in this direction:

Reducing the share of large and low-income loans in the Bank's portfolio;

Development and implementation of a procedure for securitization of large loans;

Increasing the efficiency of actions aimed at retaining and servicing already attracted customers by offering them the desired services and anticipating their financial needs;

Concentration of main efforts on highly profitable competitive operations that are an alternative to classical lending, such as factoring and leasing;

Development of project financing.

4. Lending to small and medium-sized businesses - the main volume of lending by the Bank should be carried out in the segment of medium and small businesses. In this segment, a simplified technology for issuing loans is used, taking into account increased risks.

The success of the development of this direction will be determined by the solution of the following main tasks:

Offering the most standardized banking products across the entire network of the Bank's operating divisions, developing mass lending technologies;

Improvement of products in a more technological direction in order to organize mass customer service;

Opening specialized centers for lending to small and medium-sized businesses with the provision of a full range of related services through partner organizations;

Building the image of the Bank as an informational Partner;

Implementation of a loyalty system for responsible customers;

Building relationships with industry associations and small and medium-sized businesses;

Participation in regional and state programs for financing small and medium-sized businesses;

Working with industry media, tax inspections, law firms, notary offices;

Personnel training and further development of the product line

5. Leasing - in the modern market, leasing for Russian enterprises, firstly, is an effective means for modernizing production with a minimum diversion of working capital, and secondly, a legal instrument for optimizing taxes when making capital investments.

The growing demand among clients for leasing services sets the Bank the task of developing leasing as a separate line of business. The Bank intends to continue to increase the volume of leasing operations, thereby ensuring the diversification of credit investments and the expansion of the range of products and services offered to the Bank's clients.

Build a system for the sale of leasing products using the infrastructure of the Bank's additional offices and branches;

Provide support in promoting the Bank's leasing business as a leader in this segment of the regional market.

6. Factoring - the introduction of a complex of factoring services today fully corresponds to the strategic orientation of the Bank to provide small and medium-sized businesses for various types of their needs.

The use of factoring costs the client a little more than classic lending. However, this is acceptable for customers, since factoring schemes provide an opportunity for a significant increase in sales volumes, cover inflation and liquidity risks, and also guarantee the return of foreign currency earnings of exporters. Thus, we can expect a steady growth in demand for factoring services in the region in the medium term.

Measures required to achieve the set goals:

Improvement of factoring technology (setting up the appropriate software);

Development of a sales system and promotion of factoring to the market using the infrastructure of the Bank's additional offices and branches.

7. Documentary operations - a consequence of the progressive growth of production volumes in the real sector of the economy is an increase in foreign trade turnover, which greatly affects the demand for documentary products on the part of importers and exporters. The expected accession of Russia to the WTO and the dynamic increase in foreign trade turnover makes it possible to classify documentary operations as one of the priority areas for the development of the Bank's product line.

The success of the development of this direction will be determined by the solution of the following main tasks:

The most efficient use of the infrastructure of the Bank's additional offices and branches to increase the volume of documentary transactions;

Professional development of personnel in line divisions;

Expansion of line work opportunities in first-class Western banks;

Development and promotion of new products in the field of documentary business with an increase in the share of external financing, the use of such schemes as pre-export financing, post-financing, issuance of uncovered letters of credit with collateral for the client's obligations, etc .;

Establishing individual work with clients - participants in foreign trade.

8. Attraction of funds from individuals - in the context of growing competition from Moscow banks in the segment of servicing large corporate clients, the revitalization of retail activities is becoming one of the key conditions for the Bank's development.

The current trends in the retail banking market and the expected increase in household income in the medium term make it possible to consider this area of activity as one of the main instruments for achieving the established goals to increase the Bank's business scale. The main instruments for attracting money from the population are deposits of the population and bank cards. In the long term, the development of the banking sector, their importance as a source of the resource base will grow steadily.

In 2004, a deposit insurance system was launched in Russia. This has increased the confidence of citizens in the banking sector and has leveled the banks in terms of reliability and guarantees. Thus, one of the competitive advantages - the reputation of a reliable Bank for a small retail client will play a lesser role in placing their savings. Pricing policy comes to the fore, as well as improving the quality and speed of service.

Currently, the plastic card market is developing dynamically. The main volume of cards issued by the Bank belongs to the international VISA system. The bank needs to issue cards of the MasterCard payment system, which will further increase its competitiveness in the card business.

Currently, the Bank has a well-developed network of remote branches and additional offices, which is a significant competitive advantage and provides an opportunity to significantly increase the volume of card issuance.

Measures required for the successful development of this area:

Formation of a recognizable brand and a bright image of the Bank;

Improving the technology of the business process in order to improve the quality and speed of service for depositors;

Improvement of the product line, contributing to the satisfaction of the interests of target groups of the population;

Optimization of interest rates on attracted resources in the market of household deposits with a simultaneous increase in the minimum amounts of accepted deposits;

Increasing the economic efficiency of the process of servicing individuals through new information technologies and remote access communications;

Development and implementation of new forms and methods of sales, product promotion using active advertising and direct marketing tools;

Intensification of work on the implementation of "salary projects" at the enterprises - clients of the Bank in order to increase the volume of issuance of bank cards;

Development of card salary projects, their use to promote new products;

Expansion of the range of services provided through ATMs;

Issuing credit cards;

Expansion of the ATM network in the cities of the Bank's presence.

9. Lending to individuals - lending to individuals is one of the most dynamically developing and profitable markets. To date, the Bank has created the necessary conditions for active development in this area. By 2011, the Bank intends to significantly expand the volume of various types of operations, including: lending against pledge and surety, car loans, mortgage lending, lending to employees under the guarantee of enterprises - clients of the Bank.

The share of loans to individuals in the total volume of loans issued on the market is steadily growing, however, compared to the indicators of banks in developed countries, it is currently insignificant (10-15% versus 50-60% in developed countries).

Particularly noteworthy is the direction of mortgage lending. The bank is actively working under the Federal Mortgage Lending Program and has well-developed technologies. Improvement of the legal framework on mortgages in the near future, the continuing decrease in interest rates will also ensure a significant growth in the mortgage lending market.

Taking into account the accumulated experience of the Bank and the obvious prospects for both consumer and mortgage lending, it is necessary to progressively develop these areas by solving the following tasks:

Improving the technology of mass lending to individuals;

Development of a risk-based interest rate policy;

Development of a sales system for standardized credit products based on a network of branches and additional offices;

Improving the quality of the front office;

Issuing credit cards;

Implementation of a loyalty system for responsible customers;

Periodic marketing research in order to update the product line in accordance with the changing needs of customers.

10. Commission transactions in the retail banking market - in the context of falling interest margin, the expansion of the volume of transactions that generate commission income is one of the key strategic objectives. In this direction, the Bank needs to significantly expand the volume of transactions on transfers of individuals, sales of traveller's checks by attracting target groups of customers while maintaining the current volumes of foreign exchange transactions.

At the moment, the Bank provides services for the implementation of ruble transfers across the territory of the Russian Federation, ruble and currency transfers through the Western Union system and the Contact system - on international and interregional directions, as well as bank transfers through the system of correspondent relations. In addition, foreign currency transfers, in addition to direct transfer fees, will contribute to the growth of income from conversion operations.

The stabilization of the economy and, as a consequence, the stabilization of the ruble against foreign currency leads to a decrease in the turnover of foreign exchange transactions of individuals. Nevertheless, for the bank, this area of work with clients is a stable source of income.

With the increase in the cost of utilities in the Russian Federation, banks have an economic interest in servicing the turnover of payments for utilities. Banks are already trying to divide the market for utility bills, which will become much more attractive as the housing and utilities reform is completed. In this regard, the Bank, which has an extensive branch network, can take a confident position in this market segment.

Measures required for the successful development of this area:

Access to various national diasporas;

Acceptance of utility payments at the bank's cash desks, ATMs (including those with the function of accepting cash) and by means of remote banking services;

Development of a translation technology that takes into account the specifics of the mass market;

The most efficient use of the infrastructure of the Bank's additional offices and branches to increase the volume of accepted payments;

Improving the system of intrabank transfers;

Opening additional offices specializing in translations;

Monitoring the economic efficiency of points of sale;

Implementation of a remote banking service system to increase non-cash conversions on plastic cards;

Increase in the turnover and income of foreign exchange transactions due to cross-selling on other banking products, such as foreign exchange transfers, traveler's checks, etc.

Cooperation with successful players in the translation services market (for example, the Unistream translation system).

11. Operations in financial markets - the development of the Russian interbank market, as well as the observed trends of a gradual lengthening of the terms of interbank loans, allow us to consider this market as a way of regulating the payment and foreign exchange position, as well as regulating the Bank's liquidity.

The observed systematic increase in the credit rating of Russia by the main rating agencies improves the investment attractiveness of Russian enterprises for foreign investors and, in general, reduces the risks of investments in the stock market. In these conditions, the Bank intends to pursue a policy of increasing the securities portfolio, both to solve the problems of liquidity management and to obtain additional speculative income. A necessary condition for the development of this area of the Bank's business will be to ensure the return on stock transactions specified in the Bank's Budget.

Public instruments of borrowing, such as corporate loans, have already become a common way for Russian enterprises to attract financial resources. Severnaya Kazna has a successful experience in underwriting and the necessary components for the development of this area.

The main priority areas of the Bank's work in the financial markets in the medium term will be the following:

1) Bank operations:

Investments in government securities based on portfolio investment principles to ensure the maintenance of the Bank's liquidity by selling them or performing REPO transactions. The portfolio volume will be determined based on the required minimum level to maintain liquidity. Investments exceeding this level will be considered based on the current market situation and the profitability of this financial instrument.

Investments in sub-federal and corporate bonds, conditionally related to I and II echelons.

Conversion operations in the Forex market, the development of currency speculation.

Borrowing and placement of temporarily free resources on the interbank market. In this market, the Bank acts as a net lender and net borrower depending on the state of the Bank's liquidity. Also, operations of covered interest arbitrage and “swap” transactions for currency transformation of the Bank's liabilities are carried out.

Raising funds in foreign financial markets through bonded and syndicated loans, CLN.

Carrying out operations of hedging of currency, interest rate and stock risks of the Bank.

2) Services to clients:

Underwriting - by 2011 it is planned to obtain the status of a player number 1 in this market among regional banks and enter the 30 largest banks-arrangers of bond issues.

Conversion operations at the request of clients.

Implementation of brokerage services for VIP clients in the securities and foreign exchange markets.

Thus, promising areas for improving the financial stability of a credit institution in the financial market should be:

1) Improving the efficiency of the institution of personal managers in the direction of the Bank's client business.

2) Establishing a priority in terms of the development of the Bank's retail services and the sale of standardized mass products.

3) Establishment as a target client in the corporate segment of medium and small businesses.

4) Expansion of the network of selling sites with the main focus on the promotion of retail products, as well as lending to small and medium-sized businesses.

5) Entering the market for project finance services.

6) Increasing the scale of the Bank's business.

7) Maintaining the current level of return on equity of the Bank and return on assets.

8) Increasing the share of net non-interest income in the structure of the Bank's total income by expanding the range and volumes of commission services provided to customers.

9) Increase in average business volumes per point of sale.

10) Expansion of the Bank's resource base by attracting funds from Russian and foreign banks, as well as other financial institutions.

11) Ensuring high-quality growth of the Bank's business through deep reengineering and standardization of key business processes, improving the quality and speed of customer service through the introduction of modern information technologies.

12) Further modernization and expansion of the network of the Bank's operating divisions in order to increase the volume of sales of banking products in the medium term.

It also revealed a low degree of security of the bank's own capital to cover possible losses.

In this regard, in order to increase equity capital, it is necessary to carry out an additional issue of securities.

The issue of an additional issue of securities includes the following stages, presented in Figure 4.

Based on the decision of the extraordinary General Meeting of Shareholders of OJSC Severnaya Kazna, the Board of Directors of OJSC Severnaya Kazna approves the Decision on the additional issue of securities and is registered by the Department for Licensing Activities and Financial Rehabilitation of Credit Institutions of the Bank of Russia.

A draft Decision on the additional issue of securities is proposed (Appendix 3).

Let's trace the dynamics of the Bank's authorized capital (see Table 11).

Table 11 - Analysis of the dynamics of the authorized capital of OJSC "Severnaya Kazna"

Figure 4. - Stages of the additional issue of securities

According to Table 11, there is an increase in the authorized capital by 135.1% due to the additional issue of ordinary shares.

Table 12 - Dynamics of indicators of financial stability, solvency and liquidity of OJSC "Severnaya Kazna" after the implementation of the event

Index	Normative value	Before the event (2008)	After the implementation of the event (2009)	Deviation,%

1. Ratio of financial stability
2. Surplus (lack) of sources of own funds
3. Coefficient of independence (autonomy)
4. Coverage ratio of working assets
5. The maximum amount of attracted monetary deposits (deposits) of the population
6. The standard for the use of the bank's own funds (capital) for the acquisition of shares (stocks) of other legal entities
7. Long-term liquidity ratio,%
8. Local coverage ratio
9. Level of capital adequacy
10. Coverage ratio of equity capital
11. Capital adequacy ratio on deposits,%
12. Ratio of debt coverage
13. Capital adequacy ratio in terms of redundancy
14. Capital protection ratio

According to table 12, the following changes are observed after the implementation of the proposed measure:

The financial stability ratio was marked by an increase from 0.08 to 0.10 (growth rate of 125.0%). The indicator corresponds to the standard value (0.08), which indicates an increase in financial stability;

The coefficient of surplus (shortage) of sources of own funds is marked by an increase (162.4%), which indicates the sufficiency of own circulating assets. That is, there is an improvement in the financial position of the Bank;

The coefficient of independence (autonomy) is marked by an increase (growth rate of 133.3%), thus, there is an increase in financial stability and the absence of problems with the current liquidity of the Bank;

The coverage ratio of working assets was also marked by an increase of 185.1%, which indicates a high level of security and security of banking operations in the event of unfavorable changes in market conditions and the accumulation of banking risks;

The maximum amount of attracted monetary deposits is marked by a decrease (94.5%), but corresponds to the standard value (max100.0%), which indicates a decrease in the dependence of the Bank's resource base on attracted funds from the population;

The norm for the use of the bank's own funds (capital) for the acquisition of shares (stocks) of other legal entities was marked by a decrease (95.3%). This indicates a decrease in the level of immobilization of bank capital in investments in other legal entities.

The long-term liquidity ratio was marked by a decrease (69.9%) Both calculated indicators correspond to the standard value (max 120.0%), which indicates the balance of the Bank's assets and liabilities for a period of more than one year;

The local coverage ratio was marked by positive dynamics (growth rate of 114.3%). This indicates that free (non-immobilized) own funds placed in active operations can cover 8.0% of attracted funds;

The level of capital adequacy was marked by a decrease (58.8%). Both calculated indicators correspond to the standard value (more than 0.5), which indicates that the Bank has a sufficient level of fixed capital;

The equity capital coverage ratio is also marked by an increase in с (growth rate 100.9%), which indicates an increase in the level of the Bank's stability due to the provision of core (fixed) capital to the gross equity funds used as part of productive and immobilized assets, in addition, this indicates increasing the Bank's solvency;

The capital adequacy ratio for deposits was marked by an increase (growth rate of 185.7%), which indicates an increase in the degree of equity coverage of clients' funds;

The debt coverage ratio was marked by an increase (growth rate of 183.0%), which indicates an increase in the ability of the credit institution to return the borrowed funds in case of default on loans;

The capital adequacy ratio in terms of redundancy was marked by a significant increase (growth rate of 730.0%), which indicates a significant increase in the degree of the bank's operations with equity capital to cover possible losses;

The capital protection ratio was marked by an increase (the growth rate was 102.2%), which indicates an increase in the protection of the Bank's capital from risk and inflation due to investments in real estate and values.

As can be seen from the calculations, the proposed measure for the additional issue of securities will have a positive impact on the financial stability, solvency and liquidity of OJSC Severnaya Kazna.

Therefore, the proposed activities are appropriate for implementation.

Thus, the proposed measures aimed at improving the financial stability of the credit institution. The implementation of these proposals will have a positive effect on the financial activities of the analyzed credit institution and will have an impact on the final financial results of the financial institution.

Introduction	3
1 Theoretical foundations of the financial stability of the bank	5
1.1 The essence and classification of types of financial stability	5
1.2 Factors affecting financial sustainability	9
1.3 Indicators of financial soundness	15
2 Analysis of the financial stability of OJSC "Belgazprombank"	20
2.1 Analysis of the main indicators of the financial activities of OJSC "Belgazprombank"	20
2.2 Analysis of the bank balance	24
2.3 Analysis of liquidity	29
2.4 Capital Adequacy Analysis	33
2.5 Factor analysis of regulatory capital adequacy	38
3 Ways to improve the financial stability of the bank	41
3.1 Problems of financial stability of the bank	41
3.2 Reserve assets as a source of increasing the financial stability of the bank
3.3 Economic and mathematical model	47
Conclusion	50
List of sources used	52
Appendix A
Appendix B
Appendix B
Appendix D
Appendix D

Introduction

The concept of sustainability implies the sustainability of a financial and credit institution, it is identified with a related concept - reliability.

The stability of a commercial bank is its qualitative state of balance in motion, in which the achievement and strengthening of reliability, constancy and trust in terms of resistance to destruction is realized.

The issues of stability of a commercial bank should be considered from the point of view of a bank that has all the signs of an open system - an orderly, self-stabilizing and self-organizing integrity.

Financial stability is an important part of the assessment of the financial condition of the bank, both on the part of its investors and owners. Supervisory bodies represented by the National Bank of the Republic of Belarus also pay great attention to these issues. In a period of economic instability, when systemic risks in the banking sector are increasing many times over and there is a threat to the stability and dynamic development of the economy as a whole, the importance of assessing the parameters of financial stability increases.

Despite the fact that the domestic banking system has fully formed and passed the main stages of formation, periodically arising crisis phenomena determine the need to search for new methods of solving the problem of assessing and regulating the parameters of the bank's work in order to ensure its financial stability.

Problems in the banking sector are caused both by internal factors of a financial and economic nature, and by the influence of global world processes associated with the deepening integration of the domestic economy at the international level, which increases the vulnerability of the banking sector to external influences.

With the growing crisis in the economy, it is important to assess and analyze the financial stability of commercial banks.

One of the conditions for sustainable development of each bank and the banking system as a whole is the improvement of approaches to financial management of commercial banks. The relevance of the research topic lies in the fact that the assessment of the financial stability of commercial banks requires the development of a system of criteria that determine the reliability of a bank, and methods of analysis according to the specified criteria.

Thus, the subject of this course work will be the financial stability of the bank.

The object of study is Belgazprombank OJSC.

The purpose of this course work is to analyze the financial stability of the data of a particular organization.

The tasks set in this course work:

Study the theoretical foundations of the financial stability of the bank;

Analyze the financial stability of Belgazprombank OJSC;

Explore ways to improve the financial stability of the bank.

1 Theoretical foundations of the financial stability of the bank

1.1 The essence and classification of types of financial stability

Financial stability is the most important characteristic of the financial activity of a commercial bank in a 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 is expressed in attracting additional resources, dominating one or another market segment, increasing household deposits as the main source of banking resources and, accordingly, expanding the scope of investment investments. opportunities to master new non-traditional types of services, etc. In addition, a financially stable bank creates a favorable external environment, that is, does not enter into conflict relations with the state and society, since it pays taxes to the budget and off-budget funds, wages and salaries in a timely manner and in full and employees, dividends to shareholders, returns borrowed funds to their creditors.

V.V. Ivanov, in his works concerning the consideration of issues related to the financial position of commercial banks, believes that the financial stability of a bank can be assessed by the quality of assets, capital adequacy and operational efficiency. According to R.M. Karimov, the position of a commercial bank is stable if it has a stable capital, has a liquid balance, is solvent and meets the requirements for the quality of capital. O. M. Bogdanova attaches paramount importance in determining the financial stability of the bank to its own funds. V.B. Tikhanin understands the financial stability of a bank 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 borrowed funds on his own behalf and at his own expense on terms of payment, urgency and recurrence. That is, the author focuses on the bank's ability to provide a set of specific banking services of appropriate quality.

Economists and banking practitioners agree on one thing - that the financial soundness of a commercial bank is the long-term sustainability of its financial position. It reflects 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.

The first sign is that the category "financial stability" is a social category, which manifests itself 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. Household deposits are not only significant, but also a stable resource of the bank.

Customers and counterparties, who are directly related to the formation of the resource base and are efficiently operating in various market segments, also show a direct interest in the stability of credit institutions. The commercial bank traditionally serves enterprises of various sectors of the economy, organizational and legal forms of ownership, and spheres of activity. Attention is also drawn to the fact that, given the opportunity for enterprises and organizations to open several current accounts in various commercial banks, a plurality of interests is actually formed, since one and 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 the counterparty banks that have direct correspondent relations with each other.

The sphere of direct interest in the sustainable functioning of commercial banks also includes the state, which is interested in timely tax receipts. 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 objectives of the Central Bank of the Russian Federation. In performing its supervisory and regulatory functions, the Bank of Russia strives to ensure the stability of the banking sector of the Russian economy.

The financial stability of a commercial bank is a dynamic category (the third feature), which is the property of returning to an equilibrium financial state after leaving it as a result of any impact. On the basis of the financial stability of the bank, its efficiency 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.

Determining, in this case, should be the relationship of customers and counterparties with the bank. When establishing partnerships with a commercial bank, customers expect uninterrupted settlement and cash services, the ability to obtain loans if necessary, and the provision of various banking services. Otherwise, in conditions of banking competition, the client can switch to service in 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 uninterrupted operation, both at a certain point in time and in the long term.

DIRECTIONS OF INCREASING THE FINANCIAL STABILITY AND LIQUIDITY OF THE BANK OF MTS-BANK OJSC

Ways to increase the financial stability of the bank OJSC "MTS-Bank"

As a result of the analysis, it was revealed that the bank is pursuing an "aggressive" credit policy. "Aggressive" credit policy should only be justified by excess profits and should not be prolonged. It should be remembered that the greater the proportion of loans in the total volume of working assets and the longer the period of its existence, the higher the level of credit risk.

Aggressive lending policy leads to a gradual deterioration in the quality of the loan portfolio, while a conservative approach allows the quality of the loan portfolio to remain unchanged. Conservative credit policy, in contrast to aggressive, the main goal is to obtain a low stable income with maximum reliability of credit investments. In this case, the choice of the optimal loan portfolio is determined from the condition of maximizing the lowest (minimum) profitability.

The result of the analysis of the bank's securities portfolio indicates the need to increase investments in securities, since an increase in investments in securities testifies to the financial stability of the Bank and an increase in the level of confidence in it on the part of depositors and legal entities who have opened current accounts and deposits with the bank.

The main goal of the bank's risk management strategy is to create economic conditions for its sustainable operation, to protect the legitimate interests of shareholders, as well as depositors and creditors of the bank by ensuring full and timely identification and limitation of the risks it takes.

To minimize credit risk, the bank actively uses such methods of collateral and instruments as property pledge, guarantees and sureties of third parties. Pledged items are subject to insurance. The following factors underlie the emergence of liquidity risk:

Loss of confidence in the banking system or in an individual bank;

Dependence in terms of attracting deposits from one market or a small number of partners;

- excessive short-term borrowing or long-term lending;
- manifestation of credit risk that violates the structure of the cash flow in the bank;
- high risk of concentration in the portfolio of banking assets (securities, foreign exchange position).

Reducing the risks of unbalanced balance sheet liquidity and insolvency of a commercial bank is achieved through a policy that takes into account the results of the analysis and marketing conducted.

To increase the bank's liquidity, there are the following mechanisms:

- demand for repayment of loans (for which such a demand is possible);
- expanding the scale of passive operations aimed at attracting additional funds from clients;
- non-renewal of loans that have expired;
- issue of circulating certificates of deposit, bonds;
- making loans on the money market;
- sale of a part of the portfolio of securities.

The principles of the bank's liquidity management are determined by its internal document "Policy in the field of management and control over the state of liquidity". The Bank's Assets and Liabilities Management Committee (ALCO) monitors liquidity risk based on an analysis of information on imbalances in the time structure of assets and liabilities, values of liquidity ratios, as well as the results of stress testing of the liquidity position. At the same time, the adequacy of the bank's liquidity buffer to cover negative cash flow, if any, is assessed.

The bank is also exposed to credit risk. Credit risk mitigation methods:

1 Limiting - the establishment of credit limits for various operations is the specification of structural limits in order not to go beyond the established limit of losses. Limiting is intended to address the diversification problem for both clients and collateral. Limiting credit risks for a specific borrower includes limiting all instruments containing elements of credit risk: loans to the borrower, loans to related (officially or unofficially) companies, issued guarantees. When determining lending limits, you can use the same indicators that are used to determine the level of credit risk: the provision of own working capital and stable liabilities; stability of financial flows; liquidity of collateral; sufficiency of collateral, etc .;
2 Portfolio diversification - carried out primarily by limiting various types of operations. The main goal of portfolio diversification is to avoid excessive concentration of loans according to certain parameters: loan currency; loan terms; industry; the geographical location of the borrowers; the form of ownership of the borrower; security, etc .;
3 Provisioning is one of the main methods of credit risk management;
4 Insurance - is used to reduce the risks of collateral - loss of collateral. As the main conditions of the insurance contract, the following can be noted: the term of the insurance contract must exceed the validity of the loan agreement by at least 1-3 months (a margin of time is taken to sell the pledge); the sum insured must be no less than the collateral value of the pledged item or at least the amount of the outstanding loan;
5 Security for obligations - the bank reduces credit risks by accepting as collateral for movable and immovable property, property rights / rights of claim, guarantees and sureties. The least liquid is considered the pledge of goods in circulation and the surety, the most attractive for the bank is highly liquid security (promissory notes and certificates of deposit of the bank, rights of claim under deposit agreements with the bank, guarantees and sureties of first-class Western banks), quoted securities and real estate;
6 Risk minimization - involves the implementation of a set of measures aimed at reducing the likelihood of events or circumstances leading to losses, and (or) at reducing (limiting) the amount of potential losses;
7 Distribution - the most common way to reduce risk by distributing it is to include a risk premium in the interest rate, which is calculated based on various parameters: the borrower's debt burden, the amount of annual / quarterly revenue, the type and value of collateral, etc.

The bank should develop a number of recovery measures in advance, the essence of which is not only to maintain performance indicators in the event of adverse events, but mainly to restore financial stability. Only in this case, the banking system of the region will be protected from possible risk events and will be fully capable of performing its functions, being the main financial source of meeting the needs of business entities in cash.

The banking system is characterized by the relative stability of individual performance indicators. Local crises are inherent in the Russian banking system, accompanied by the accumulation of various risks by financial market participants, which are realized in the event of a deterioration in the economic situation. The Bank of Russia is currently taking a number of measures to improve the stability of the financial sector of the economy. The main document in this direction is the "Strategy for the Development of the Banking Sector until 2015".

The main objectives of the bank's financial strategy:

- ensuring the profitability of the bank at an acceptable level of risk (organization of an effective system for managing profits, income and expenses, the value of shares, passive and active operations of the bank);
- maintaining liquidity while optimizing the volume of profit (managing cash flows, improving the quality structure of liabilities, forecasting the bank's liquidity position);
- risk management (accounting for risk factors, development of parameters for assessing various banking risks);
- ensuring the most efficient activity of the bank's personnel (motivation, training).

To increase the stability of the banking system as a whole and prevent "systemic risks", it is necessary, first of all, at the level of a commercial bank:

- to diversify liabilities in order to ensure independence from sources of financing of active operations;
- to carry out activities aimed at ensuring transparency of the financial condition of the bank's activities;
- in order to settle the high level of margin, reduce the cost of the provided banking services, thereby increasing the capitalization of a commercial bank.

The result of the implementation of the above measures should be a stably functioning banking system, characterized by high adaptability to external and internal conditions of functioning.