Liabilities - a transaction forming bank resources.For each commercial establishments are very important.Firstly, the safety factor is the stability of the bank's resources, their structure and size.Secondly, on the amount of profit it affects the price of resources.Thirdly, the database determines the amount of funds active operations, which bring income to the bank.
concept of liability of financial institution
What is it?Passive operations play an important social and national economic role: collect temporarily free funds of population and enterprises that satisfy the needs of the economy for working and fixed capital, make investments funds (savings) in investments, provide loans to individuals.Revenues from deposits and debt securities may partially cover the losses from inflation, population.
liabilities of the Bank are: the share premium, profit, funds, equity.They also include other groups.This - and the additional reserve capital, investors' assets, retained earnings, deposits from the public.
liability structure
now turn to a more detailed examination of the classification of assets of financial institutions.Bank's liabilities are divided into two groups.
first - it is the obligation of financial institutions to the Bank creditors and depositors (so-called passive credit transactions).Here everything is clear.According to the operations of the Bank is acting as the borrower, and clients - creditors.
The second group includes the operation, forming their own resources that do not require repayment.Here too simple.In other words, it's own and borrowed funds.
Analysis liability financial institution
What is its purpose?Carry out analysis of the banks' liabilities to determine their place in the structure of public and private institutions.Financial liabilities include a comparison of the predicted performance with their design characteristics.The analysis distinguishes bank's own funds and borrowed "non-bank" money.The ratio should be greater than unity.If this figure is lower, there will be no risk of return on investment by investors of capital in the bank.
financial institution management, audit and internal statistics, as well as accredited public authorities are constantly carrying out monitoring and analysis of the liabilities of the banking institutions.Raised funds and their number determines what percentage of one or another financial institution will take in the country's banking system.For it to function properly, this percentage should not exceed 10-11%.
Analysis Equity
What is it and why do it?Analysis of own funds could complicate the factor that the banking market is unstable.With regular analysis of the bank's liabilities can anticipate some risks.And to develop a further program to minimize them.When analyzing
Equity assess the following indicators: the dynamics, structure, composition of liabilities, a comparison of equity using indicators gross and net, and change the extension of the authorized capital.This analysis gives an idea of passive forms, the specifics of the formation and structure of sources of funds.And for this you need to analyze equity and debt.This study on the qualitative and quantitative characteristics.On the basis of these data to draw conclusions about changes in the structure of liabilities, the determination of the parameters for a month, a year, for several years.This makes it possible to make a forecast on possible future investments and ensure the stability of the company.
Demand deposits in current bank liabilities
Current liabilities represent cash balances at the end of the trading day in the accounts of clients.These residues may be different and vary from zero to a maximum value as the material situation of the population different and continuously changing.Assuming that all of a sudden there will be reset for all accounts, it will go to the minus and current assets of the bank.In fact, the risk of this situation is minimal, since the opening and closing of customer funds is a chaotic order.Thus, current liabilities - a combination of random and independent variables in the total weight of the bills.
Convert "short" funds "long»
This is done by supporting the total weight of "short" funds due to replace decommissioned resources.Resulting in a residue or incompressible volume of current liabilities, which the Bank must be maintained throughout their activities.Only in this case, it can be placed in permanent assets with regular resources (net assets).That is why it is so important to the continuous replenishment of current accounts and their continued increase.
Bringing current liabilities
If there is an increase in the volume of funds in the accounts of clients, it means increasing the level of confidence in the banks, and therefore, there is reason to expand the types of services provided to citizens.A significant role is played by "off-balance" branch financial institutions.The introduction of the mass of plastic cards and different payment systems creates good conditions for raising the level of current liabilities.
Bank pays special attention to increasing demand means absolutely all categories of clients (individuals and legal entities).In addition to "card" project, implemented various "salary", "retirement" and others.They are, in total, forming a significant part of current liabilities.One of the features of the capital is as follows: it is an integral part of the resources and cheap, allowing the bank to generate significant margins.The main "cheap" resource agencies are just the current liabilities, as they contribute to lower interest rates on credit services.
Species liabilities
Since liabilities - it is also the obligation of enterprises (financial), they are formed by the loans.In this connection, distinguish short-term and long-term liabilities, depending on the crediting period.How do they differ from each other?
Current liabilities include repayment of loan debt to up to one year (for example, bank overdraft, the various trade credits).
long-term and can be repaid over several years (receivable leasing and various types of loans).
liabilities in the balance sheet
Liabilities - a component of the balance sheet.They reflect all the income of the bank.Current, or short-term liabilities in the balance sheet are stated above.They may exist within a single production cycle.It's simple.Accordingly, long-term commitments are carried out in more than one production cycle.Assets and liabilities in the balance sheet must always be in equilibrium, and the difference between their sum - it is a capital (private) owner of the company.This is a very important indicator.Said quantity can display the rest of the capital of the owner if the sale of all the assets, and the money will go to pay off debt.In other words, if the assets - a kind of company assets, the financial liabilities - is the capital, which is formed by the property.
All assets and liabilities are reflected in the company's balance sheet.It is made for each specified (determined) period.
