active operations of commercial banks are inherently operation intended to attract and the bank posted net worth.These include: loans, investment in a variety of commercial projects, the acquisition of securities, factoring and leasing as well as transactions with bills and other things.The bank's assets taken differ in the degree of liquidity, as well as powers of profitability and risk.The higher level of liquidity, the less they are profitable.The bank's assets, expressed in the form of investments in securities and long-term loans, offer the greatest profit.Usually they have the highest risk.
assets of commercial banks can be divided on the basis of profitability:
- revenue: loans, securities, factoring, foreign exchange operations, leasing, and other;
- Unprofitable: correspondent accounts, cash, investments, fixed assets, receivables, interest-free loans and so on.
to classify assets according to their degree of liquidity, ie, the rate at which they are transformed into investment and cash destined to the bank to immediately fulfill its obligations, which are associated with the creditors and depositors.In order to ensure the bank to pay daily for its obligations, the structure of assets of the bank is required to be in compliance with the requirements for liquidity.This is why they are divided depending on the liquidity and maturity categories.The bank's assets can be divided into highly liquid assets of long-term liquidity and a liquid.To a highly accepted are: cash and equivalents, funds in accounts at the Central Bank, correspondent accounts, debts to the state, investments in bonds, as well as funds that are received on the correspondent accounts of banks from the work on the execution of the securities.If you want the bank's liquid assets can be withdrawn from circulation.In addition to the highly liquid assets in the liquidity includes all loans that were issued in foreign and national currency, for which the maturity of approximately thirty days, as well as other payments to the credit institution, promised to repay in the next thirty days.The long-term assets include all loans that were issued in foreign and local currency, maturity more than one year, half of guarantees that have been issued by the bank for the term of more than one year overdue loans net of loans that are guaranteed by the government, the security metal dredgesand securities.The structure of the bank's assets should be established rationally as possible, while the bank should carefully monitor the implementation of the requirements of liquidity, ie, have enough highly liquid, long-term-liquid and liquid assets relative to liabilities, the time frame types and amounts.And perform the current regulations, the long and instantaneous liquidity.
prerequisite work of any bank is carrying out a statistical analysis of asset transactions.In this regard, there is a specific set of tasks:
- analysis of the structure of the loan portfolio;
- analysis of the degree of participation of its own funds;
- analysis of the structure of their operations and the change in time;
- a comparison of the structure of banks' operations;
- evaluation of the implementation of mandatory statutory minimum reserves;
- definition of quality assets, in particular credit risk assessment;
- operation grouping of assets by degree of liquidity.
Bank, as well as any company whose activities are carried out in a market economy, faced with the risk of losses.The task of management is to allocate assets optimally, minimizing risks.