Analysis of active operations of Sberbank. Analysis of passive operations in OJSC Sberbank of Russia

14.10.2021

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Introduction

The relevance of this topic lies in the fact that active operations conducted by a commercial bank are the main instrument for investing the resources at their disposal, contributing to profit and maintaining liquidity. The bank's active operations are heterogeneous both in terms of economic content and in terms of their profitability and quality. Part of the bank's active operations is the uncontested placement of its funds, for example, in a deposit guarantee fund, where funds cannot be circulated, and therefore make a profit. Other types of placements can be highly profitable, but very risky. That is why every commercial bank must accurately determine its market priorities and specialization in any time period of its activity.

The relevance of the study is especially noticeable against the backdrop of the global financial crisis. Many credit institutions reduce the volume of active operations and increase the share of cash in order to be able to meet their obligations at any time. In general, the structure of assets during the crisis is rebuilt in favor of more liquid ones.

Banks are the centers where business partnerships mostly start and end. The health of the economy depends to a decisive extent on the accurate and competent activity of banks. Without a developed network of commercial banks, the desire to create a real and efficient market mechanism remains only a wish.

The analysis of the active operations of the bank is carried out to identify their profitability, liquidity and degree of risk. Long-term practice of banking has shown the impossibility of autonomously solving these problems. Positive aspects in the activities of a commercial bank can only be achieved as a result of taking into account the interdependent nature of these indicators.

The efficiency of the bank's active operations is expressed, first of all, in the level of their profitability, which determines the positive overall result of work in all areas of economic, financial and commercial activities. Due to the bank's income from active operations, all its operating expenses are covered, including administrative and management expenses, the bank's profit is formed, the amount of which determines the level of dividends, an increase in own funds and, in turn, a new development of active operations. All this indicates the relevance of the topic of the thesis.

In the process of researching this work, legal acts, textbooks of domestic authors, publications in special periodicals were studied, scientific works and monographs of Russian economists and foreign experts in the field of banking, statistical information, educational and periodical literature of such authors as Bukato V. I., Lvov Yu.I., Zhukov E.F., Usoskin V.M. and other legislative and regulatory acts of the Russian Federation - the Civil Code of the Russian Federation, the Federal Laws of the Russian Federation, as well as electronic resources. In the field of active operations management of a commercial bank, the most significant works of such domestic and foreign authors as: Vasilishen E.N., Gilenko I., Gryadovoy O.V., Zhukov E.F., Kirichenko A., Kolomoitsev V.E., Koroleva O.G., Korobovoy G.G., Kumok S.I., Maslenchenkov Yu.S., Nesterenko E.A., Panova G.S., Panchenko E.G., Cherkasov V.E., Yatchenko A.

The purpose of this thesis is to study the active operations of commercial banks on the example of OJSC "Sberbank of Russia"

To achieve this goal, the following are defined in the work: tasks:

- clarify the essence of the active operations of a commercial bank;

Describe the main active operations of a commercial bank;

Show the structure of the bank's assets;

Give a brief description of Sberbank of Russia OJSC;

Analyze the main active operations of Sberbank of Russia OJSC;

Propose ways to improve the efficiency of active operations in OAO Sberbank of Russia.

The object of the study is the active operations of a commercial bank

The subject of the thesis is financial relations between a commercial bank and other economic entities in the process of active operations.

In the course of the study, general scientific research methods: dialectics, analysis, synthesis, systemic and integrated approaches, etc., special methods of economic analysis: comparison, classification, balance method, graphical method.

The practical significance of this work is that the materials of this thesis, certain provisions and conclusions can be used in the educational process, in particular by students to improve the educational level in the study of banking issues and active operations of a commercial bank.

commercial bank currency asset

1. Theoretical foundations for conducting active operations of commercial banks

1.1 The economic essence of active operations of banks and their classification

Active operations are banking activities for the placement of own and borrowed funds available from commercial banks for the purpose of making a profit.

The economic essence of active operations of commercial banks lies in the following economically interrelated tasks that banks solve by carrying out active operations:

Achieving profitability to cover costs, pay dividends on shares, interest on deposits and deposits, and make a profit;

Ensuring the solvency of the bank, which is understood as the ability of the bank to meet its obligations in a timely manner and in full;

Providing liquidity, that is, the ability to quickly (preferably without loss) the transformation of assets into cash.

Active banking operations, depending on their economic content, are divided into: loan, investment, settlement, trust (trust), guarantee and commission. The economic content of the credit operation is the performance of the credit function by the bank, i.e. provision of funds to customers on the terms of solid repayment and payment.

The bank's investment operations include the bank's investments in securities and joint activities with the client, as well as long-term credit investments. The content of the settlement operation consists in the timely and correct provision of settlements between the bank's clients and counterparties by debiting or crediting funds to the client's account. Trust operations - operations for the management of property, other assets owned by the client. Guarantee transactions are the issuance of letters of guarantee and guarantees with the bank's obligation to pay the client's debt within a certain period upon the occurrence of the conditions specified in the document. The bank's commission transactions are related to the provision of legal and other services to customers.

Depending on the risk, active operations of the bank are divided into risky and risk-free. The latter include operations on a correspondent account, bank deductions to the reserve fund at the Central Bank of Russia, cash transactions. The rest are arranged in order of increasing risk: operations with government securities, short-term and long-term loans, factoring and leasing transactions.

According to the classification of active operations, as well as the structure of assets, there are different points of view.

According to Bukato V.I., Lvov Yu.I. The main active operations are:

Credit operations, as a result of which the bank's loan portfolio is formed;

Investment operations that create the basis for the formation of an investment portfolio;

Cash and settlement operations, which are one of the main types of services provided by the bank to its customers;

Other active operations related to the creation of an appropriate infrastructure to ensure the successful completion of all banking operations.

Lavrushin believes that the most common active operations of banks are:

Lending operations, as a rule, bring banks the bulk of their income. On a macroeconomic scale, the significance of these operations lies in the fact that, through them, banks turn temporarily inactive monetary funds into active ones, stimulating the processes of production, circulation and consumption;

Investment transactions, in the process of their completion, the bank acts as an investor, investing resources in securities or acquiring rights for joint economic activities;

Deposit operations, the purpose of active deposit operations of banks is to create current and long-term reserves of means of payment in accounts with the Central Bank (correspondent account and reserve account) and other commercial banks;

Other active operations, various in form, bring significant income to banks abroad. In Russian practice, their range is still limited. Other active operations include: operations with foreign currency and precious metals, trust, agency, commodity, etc.

Antonov P.G., Pessel M. distinguishes the same operations as Bukato V.I. and Lvov Yu.I., that is: cash, credit, investment and other operations. As for me, I adhere to the opinion of Bukato V.I., Lvov Yu.I., Polyakov V.P. and Moskovkina L.A., which include in active operations: cash, credit, investment and other operations, since these operations are the most common types of active operations of banks.

Loan operations - operations to provide funds to the borrower on the basis of urgency, payment and repayment. Loan transactions related to the purchase (accounting) of promissory notes or the acceptance of promissory notes as collateral are accounting (accounting and loan) transactions. Loan operations form the basis of the active activity of the bank in the placement of its resource base. They bring commercial banks a significant part of their income.

The Law "On Banks and Banking Activities" provides that a credit institution may provide loans secured by movable and immovable property, government and other securities, guarantees and other obligations in accordance with federal laws. The main form of modern credit is a bank loan.

Installment loans can take the form of direct and indirect bank loans. When providing a direct bank loan, a loan agreement is concluded between the bank and the borrower - the user of the loan. An indirect bank loan involves the presence of an intermediary in the credit relations of the bank with the client. Retailers are the most common intermediaries.

It should also be taken into account that at present new types of loans have been developed - current, overdraft, mortgage, pawnshop, avail and acceptance.

A checking account is a loan provided by a bank to a borrower by opening a checking account, from which the payment of the payment of the client's documents is made.

Overdraft is a kind of multi-purpose loan. With this form of credit, the client's current account is not only preserved, but it is also allowed to have a debit balance on it. This means that, without opening a separate loan account, the client, in addition to his balances and receipts of funds to the current account, is entitled to additional payment for settlement documents and cash checks at the expense of the bank's resources.

Mortgage loan issued against the security of real estate, including land ownership, is one of the forms of lending actively used in a market economy, which ensures the reliability of the transaction. The mortgage lending system includes two directions - the direct issuance of mortgage loans to business entities and the population and the sale of mortgage loans in the secondary market (mortgage obligations), which provides additional attraction of resources for lending. Lombard - a short-term loan, which is secured by easily marketable movable property or rights. Aval - a bank loan to cover the guaranteed obligation of the client in case the latter cannot do it on his own. Acceptance - a loan issued by banks in the form of acceptance of bills of exchange or checks, i.e. providing a bank guarantee to the seller.

An analysis of modern banking practice has shown that short-term loans to citizens for urgent needs are most widely used.

A loan for urgent needs is issued in cash for a certain period in an amount depending on the salary of the borrower. Loan interest varies depending on the term of the loan.

Consumer loans are also widespread these days. Consumer loans in Russia are loans provided to the population. These include any types of loans provided to the population, including loans for the purchase of durable goods, mortgage loans, loans for urgent needs and others. In contrast to the Russian interpretation, consumer loans in Western banking practice are defined somewhat differently, namely, consumer loans are loans provided to private borrowers for the purchase of consumer goods and payment for relevant services.

In addition to the above types of loans, an interbank loan should also be called - this is the attraction and placement of temporarily free cash resources of credit institutions between banks.

Along with lending - settlement operations are among the most important operations of the bank.

Settlement transactions - operations for crediting and debiting funds from clients' accounts, including for payment of their obligations to counterparties. Commercial banks make settlements according to the rules, forms and standards established by the Central Bank of the Russian Federation; in the absence of rules for conducting certain types of settlements - by agreement among themselves; and when performing international settlements - in the manner prescribed by federal laws and rules adopted in international banking practice.

Commercial banks, the Central Bank of the Russian Federation are obliged to transfer the client's funds and credit funds to his account no later than the next business day after receiving the relevant payment document. In the event of untimely or incorrect crediting of funds to or debiting from a client's account, the credit institution shall pay interest on the amount of these funds at the official interest rate of the Central Bank of the Russian Federation.

The main forms of payment include: transfer, bill of exchange, check, letter of credit, collection, clearing.

Transfer is the most common form of payment and is divided into credit and debit. In Russia, credit transfers are predominantly used, accounting for more than 90% of the payment turnover. As a payment instrument, a payment order for debit debits is used - an order from the account holder (payer) to the bank serving him to transfer a certain amount of money to the recipient's account opened with this or another bank.

A bill of exchange is an unconditional abstract written promissory note of a strictly statutory form, giving the holder of the bill an indisputable right to demand payment of a sum of money from the drawer or acceptor upon maturity. There are promissory notes and bills of exchange. A promissory note is a written document, according to which the drawer undertakes to pay to the holder of the bill (beneficiary) or, at his instruction, to a third party, a certain amount within a certain period of time. A bill of exchange is a written document, according to which the creditor (drawer) instructs his debtor (drawee) to pay a certain amount within a specified period to a certain person (receiver.)

Check - a security issued by the owner of a bank account (drawer) on a form of the established form, containing an instruction to this bank (payer) to make a payment upon presentation of the specified amount to a third person (check holder) or the person who gave this instruction.

A letter of credit is a written instruction from one credit institution to another to pay a certain amount to an individual or legal entity upon fulfillment of the conditions specified in the letter of credit.

The letter of credit form is one of the main ones in international settlements. 90% of all letters of credit is a documentary letter of credit - this is an agreement by virtue of which the bank (issuing bank) must, at the request of the client and on the basis of his instructions, make a payment to a third party or at his order (beneficiary) or must pay or accept bills of exchange (drafts) issued by the beneficiary, or negotiate (buy or record) documents, or authorize another bank (executing bank) to perform any of these operations. A letter of credit is also used - a nominal document that is issued by a bank to a person who has deposited a certain amount and who wants to receive it in another city in the country or abroad.

Collection - a banking operation through which a bank (hereinafter referred to as the issuing bank), on the basis of settlement documents, on behalf of and at the expense of the client, takes actions to receive a payment from the payer. In this case, the bank charges a commission, the amount of which depends on the type of operation.

Documentary (commercial) collection - an operation, as a result of which the bank must present to a third party the documents received from its client, as a rule, documents of title, and issue them to this person only against payment in cash or against acceptance. Collection with acceptance is also used - the issuance of documents only against payment, when the buyer's bank (collecting bank) presents the supplier's bill of exchange to the buyer for acceptance. The accepted bill of exchange remains in this bank together with the documents until the maturity date. Upon its occurrence, the documents are issued after the payment is made.

Clearing - is a method of non-cash settlements based on the offset of mutual claims and obligations of legal entities and individuals for goods (services), securities. By the time they are held, they are one-time (one-time) and permanent.

Cash - operations for the receipt, issuance and storage of cash. More broadly, cash transactions can be defined as operations related to the movement of cash, as well as the formation, placement and use of funds on various active bank accounts (including the Cashier account and correspondent accounts with other banks) and customer accounts of a commercial bank.

Banks are required to provide a clear and timely cash service to their customers by performing cash transactions. Conducting cash transactions is regulated by the Rules established by the Central Bank of Russia. To receive and issue money in the bank, a special unit (bank cash desk) is created, in which there can be incoming, outgoing, evening cash desks, as well as a recalculation cash desk. The number of cash desks depends on the volume and nature of the bank's activities.

By providing cash services to customers, banks enter into agreements with them. All enterprises and organizations conduct their cash transactions in accordance with the "Procedure for Conducting Cash Transactions in the Russian Federation". Banks are responsible for monitoring compliance with this procedure. When checking the conduct of cash transactions, attention is drawn to the correctness of the cash book, the intended use of cash received from the bank, compliance with the limits of cash balances at the cash desk, the norms for spending revenue, etc.

Investment transactions - transactions in which banks act as an investor, investing resources in securities or acquiring rights for joint economic activities. Preferred shares, bonds, government debt obligations, financial instruments (bills, etc.) can serve as such securities.

When investing in securities, banks are guided by the goal of generating income and ensuring the liquidity of a certain group of their assets. The main content of the bank's active investment policy is the determination of the range of securities that are most profitable for investment, the optimization of the structural investment portfolio for each specific period.

A distinctive feature of the investment operations of a commercial bank from credit operations is that the initiative for the first comes from the bank itself, and not its client. This is the investment activity of the bank itself.

Stock - operations with securities (in addition to investment). Stock transactions include: operations with bills of exchange (accounting and re-discounting of operations, protest operations of bills, collection, domiciliation, acceptance, endorsement of bills, issuance of bill orders, storage of bills, sale of them at an auction) and operations with securities quoted on the stock exchanges.

1.2 The main active operations of a commercial bank and their characteristics

The Bank, being a commercial enterprise, places attracted resources on its own behalf and at its own risk and peril in order to generate income. The structure of allocation of the bank's resources into active operations is shown in Figure 1.

Figure 1. Placement of resources of a commercial bank

The bank's active operations are heterogeneous, both in terms of economic content and in terms of their profitability and quality. Some of them represent a non-alternative placement of its funds (in the RCC, for example), allowing the bank to work stably, but not generating income. Other types of placements can be highly profitable, but very risky. Therefore, each commercial bank must accurately determine its market priorities and specialization in any time period of its activity. Active operations that the bank can perform for its customers:

cash transactions;

accounting and loan operations;

bank agency services;

· interbank market and interbank operations;

· currency operations;

stock transactions;

banking consulting operations;

Banking operations to serve the population.

Lending operations

Lending operations should be considered the basis of active operations of a commercial bank. The subjects of credit relations in the field of bank credit are business entities, the population, the state and the banks themselves.

Bank loans are divided into a number of types according to various criteria or characteristics. Their classification can be based on different features that reflect certain aspects of lending.

Depending on the subject of lending, there are loans to state and non-state enterprises and organizations, citizens engaged in self-employment, other banks, other business entities, including authorities, joint ventures, international associations and organizations.

According to the purpose, consumer, industrial, commercial, agricultural, investment, and budgetary credits are distinguished. According to the scope of application, loans are divided into loans in the field of production and in the sphere of circulation.

According to the terms of use, loans are on demand and urgent (among which, in turn, there are short-term, medium-term and long-term).

A long-term loan to investors for investment needs is more in line with the principles of working in market conditions than financing capital investments from other sources.

State loans for investment needs are provided to investor enterprises by the Ministry of Finance of the Russian Federation through commercial banks or directly. Credit resources are allocated to commercial banks for a period stipulated by an agreement with the RF Ministry of Finance. The size of the margin charged from investors is not more than 3%.

Consumer credit is loans provided to the population. In Russia, consumer loans include any type of loans provided to the population, including loans for the purchase of durable goods, mortgage loans, loans for urgent needs, etc.

Overdraft credit is multi-purpose short-term. It is provided in case of a gap in the client's payment turnover, when his current financial needs exceed his own resources.

Loans are classified as large, medium and small.

Depending on the payment, bank loans are divided into loans with a market, increased and preferential interest rate. Distinguish private and cumulative objects of crediting.

Bank loans are divided depending on the currency used for lending (loans in rubles, US dollars, euros, etc.).

An important criterion for classifying loans is their security. Security in a broad sense is the presence of guarantees that give confidence that the loan will be returned to the lender in a timely manner and a fixed fee will be received from the borrower for its use.

Bank loans according to the order of repayment can be divided into two groups.

The first group should include loans repaid at a time, the second - loans with installment payment.

As a rule, for short-term lending to legal entities and the population in need of cash to cover current needs, it is practiced to provide loans that are repaid at a time. We are talking about the repayment of principal and interest in a single amount at the end of the loan term.

Installment loans are loans that are repaid in two or more installments (usually monthly, quarterly or semiannually). This group includes loans of various types, including: corporate (commercial); on an open account; bills of exchange; leasing; factoring; forfaiting, mortgage, etc.

Depending on the type of interest rates, bank loans can be divided into two groups: loans with fixed and floating interest rates.

The fixed interest rate is set for the entire loan period and is not subject to revision.

In this case, the borrower assumes the obligation to pay interest at a constant agreed rate for using the loan, regardless of changes in the situation in the interest rate markets. This is beneficial for both the lender and the borrower, since both parties are able to accurately calculate their income and expenses associated with the use of the provided loan. Fixed lending rates are usually used for short-term lending.

In Russia, lending is currently dominated by fixed interest rates.

At the same time, in countries with market economies, issuing loans with both fixed and floating interest rates is widely practiced.

Floating interest rates are rates that constantly change depending on the situation in the credit markets with which they are associated.

Lending operations are operations for the provision (issuance) of funds to the borrower on the basis of urgency, return and payment. They are one of the most important active operations of commercial banks. From the bank's point of view, this is a rather difficult process that requires a well-coordinated document flow between its structural divisions, as well as a thorough analysis of the borrower's creditworthiness.

Currency operations

Currency transactions - transactions for the purchase and sale of foreign currency and other currency values, including precious metals in coins and bullion. The basis of foreign exchange transactions is international trade and, consequently, the international movement of capital. For example, an English exporter sells a product to a Japanese buyer. To do this, the importer's Japanese yen must be converted into pounds sterling for the supplier of the goods.

The foreign exchange market is the world's most significant financial market, in which the currency of one country is sold for another currency. The international currency market is an over-the-counter market, its participants carry out exchange transactions through commercial and investment transactions around the world, using computer terminals, telephones, the Internet and other means of communication for this. For example, one of the communication networks for carrying out currency transactions is the Belgian non-profit structure S.W.I.F.T (Society for Worldwide Interbank Financial Telecommunications).

The main participants of the foreign exchange market:

commercial banks;

Importers paying for incoming goods in foreign currency;

· exporters receiving currency for exported goods and converting it into the national currency;

· portfolio investors buying and selling foreign stocks and bonds;

currency brokers who buy and sell currencies on the client's order;

· dealers who carry out speculative transactions with currency, playing on the difference in the exchange rate;

traders who are market makers of the foreign exchange market.

One of the most significant components of international finance is foreign exchange. International exchange rates, interest rates and inflation are usually very closely related.

The foreign economic activity of commercial banks is associated with the implementation of banking operations in rubles and foreign currency in the export-import of goods and services, their sale on the territory of the Russian Federation and for foreign currency, in non-commercial transactions and in the conduct of business transactions by non-residents within the country.

Banking operations with foreign currency include:

maintaining foreign currency accounts of the clientele;

· establishment of correspondent relations with Russian authorized and foreign banks;

· international settlements related to the export and import of goods and services;

purchase and sale of foreign currency in the domestic foreign exchange market;

attraction and placement of foreign currency within the Russian Federation;

credit transactions in international money markets;

· deposit and conversion operations in international money markets.

The purchase and sale of cash foreign currency occurs in the process of currency exchange operations, which are carried out through the exchange offices of banks.

The rate on the basis of which the purchase (sale) of one foreign currency for another takes place is called the cross rate.

Foreign currency purchase and sale transactions can be carried out directly between authorized banks on the over-the-counter market or through currency exchanges.

Purchase and sale of foreign currency through authorized banks can be carried out in the following ways:

By concluding a contract for the sale of currency directly with the authorized bank itself;

By concluding a commission agreement or an instruction for the purchase or sale of currency through authorized banks to other enterprises or banks, including the Central Bank of the Russian Federation, on the exchange and over-the-counter foreign exchange market.

The following operations can be performed at the exchange office of the bank:

Purchase and sale of cash foreign currency for cash rubles;

Purchase and sale of payment documents in the currency of another state for cash rubles or for cash foreign currency;

Acceptance for sending cash foreign currency and payment documents in foreign currency for collection;

Acceptance for examination of banknotes of foreign states and payment documents in foreign currency, the authenticity of which is in doubt;

Issuance and crediting of cash foreign currency when making payments on credit and debit cards;

Exchange of cash currency of one state for the currency of another state;

Exchange of banknotes of one state for banknotes of the same state;

Replacement of a non-payment foreign banknote with payment banknotes of the same country;

Purchase of a non-payment banknote of another state for cash rubles.

Operations with securities.

Operations of banks with securities (in other words - stock or investment operations) are operations carried out by banks with securities (stocks, bonds, etc.), the purpose of which is to obtain additional profit.

Russian banks have the right to carry out stock and trust operations.

These operations include:

Issue and placement of newly issued securities;

lending secured by securities;

purchase and sale of securities at own expense and on behalf and at the expense of the client;

storage and management of clients' securities.

Thus, depending on the operations, commercial banks can act on the market as an issuer of securities, a financial investor and an intermediary in relations between third-party issuers and investors. The object of these transactions are securities.

By type, securities are divided into: reflecting the relationship of debt (loan) - debt obligations or bonds; reflecting the relationship of ownership - shares.

Debt obligations are divided into government securities (market and non-market) and corporate bonds (corporate). Market ones are freely sold and bought on the open market, non-market ones are issued by the state to attract funds from small individual investors (for example, savings certificates).

Along with the main securities, auxiliary ones are circulating on the stock market: bills, checks and certificates.

The most complete on the market are certificates for shares - documents certifying the size of the shareholder's property:

Banking - written certificates of the bank on the deposit of funds and the right to receive the deposit amount within the prescribed period;

Insurance - for insurance against accidents.

Operations of a commercial bank related to the placement of resources in securities (CB) form its portfolio of securities, which, depending on the purpose of the acquisition and quoted on the organized securities market, is divided into a trading portfolio, an investment portfolio and a portfolio of controlling participation.

In addition to the listed Central Banks, commercial banks are actively working with bills. A promissory note is a debt security that has a written form strictly established by law, which is a financial obligation (often a long-term nature) confirming the investment or issuance of financial resources for a certain period. It is on the basis of this definition that a bill of exchange should be considered as a universal credit and settlement document that performs several functions.

One of them is a security function, i.e. payment for goods supplied on credit, work performed and services rendered, guaranteed by a bill of exchange. In this case, the promissory note obligation is secondary in relation to the supply contract and ensures proper performance. The second important function is payment and accounting.

The bill becomes an object of bank accounting and payment is made against it before the due date of the bill of exchange.

Bills of exchange are simple and transferable (draft). A promissory note is an obligation issued in the name of a creditor. A bill of exchange is intended to transfer valuables from the disposal of one person to the disposal of another. Draft - a written order of the creditor (drawer) to the borrower (payer-drawer) to pay a certain amount of money to a third party - the bearer of the bill (payer).

If we consider promissory notes depending on the purpose of the issue and the status of the issuer, then it is necessary to distinguish the following types:

Commercial bill - issued by the borrower on the security of goods in trade transactions; can be accepted by banks as collateral for a loan;

Banking - draft, issued by banks of one country to their correspondents from other countries;

Treasury bill - issued by the government to cover its expenses;

Financial bill - banks are engaged in issuing and placing it;

A security bill is kept on the deposited account of the borrower, is used in the event of a long-term debt of an unreliable borrower, etc.

A bill can be used as a means of payment, as a security for bank loans, as a way to attract bank resources (by issuing and selling one's own bills), and as a tool for investing resources in order to generate income by discounting other people's bills.

Commercial banks also carry out urgent transactions with securities, among which the following should be mentioned:

Warrant (order) - the holder's right to purchase a certain number of shares at a certain price;

An option is a security that allows its owner to buy or sell a certain number of shares at a certain price during a certain period of time or on a certain date. That is, the buyer of an option acquires the right to buy or sell a commodity (real commodity, insurance, contract, etc.) under certain conditions in exchange for paying an appropriate premium (price). In addition, banks enter into futures contracts to buy or sell securities after a certain time at a specified price. These transactions are similar to currency futures contracts described in the section on foreign exchange transactions of banks.

As economic conditions change, the Bank's securities policy is reviewed and updated based on periodic reports and forecast data.

Other active operations of commercial banks

Above, we examined the most popular active operations conducted by commercial banks. Next, let's briefly get acquainted with the remaining operations - these are cash operations, settlement operations, agency, leasing and factoring operations.

Settlement transactions are operations for crediting and debiting funds from clients' accounts, including for paying their obligations to counterparties. Commercial banks carry out settlements according to the rules, forms and standards established by the Bank of Russia; in the absence of rules for conducting international settlements - in the manner prescribed by federal laws and rules adopted in international banking practice.

Cash transactions are operations for receiving and issuing cash. More broadly, cash transactions can be defined as operations related to the movement of cash, as well as the formation, placement and use of funds on various active bank accounts and accounts of commercial bank customers.

Factoring is a type of trade and commission transaction combined with lending to the client's working capital. The basis of a factoring operation is the purchase by a bank (or a factoring company) of the supplier's invoices for shipped products on the terms of immediate payment and the transfer by the supplier to the bank (or factoring company) of the right to demand payment from the debtor.

In world banking practice, two types of factoring are known: open (conventional) factoring and confidential (closed) factoring. With open factoring, the supplier indicates on his invoices that the claim was sold to the bank, and with closed factoring, none of the supplier's counterparties are aware of crediting his sales by the bank. Open factoring, in turn, with the right of recourse, i.e. with the right to demand payment from the supplier, or without the right of recourse.

Leasing is a long-term lease of machines, equipment, vehicles, industrial facilities.

Depending on the term, the following types of lease are distinguished:

Short-term rent (renting) - term 1 day - 1 year;

Medium-term lease (hairing) - term 1 year - 3 years;

Long-term lease (leasing) - term 3 years - 20 years.

Depending on the leased object, leasing of movable and immovable property is distinguished.

Depending on the type of leasing transaction, the following types of leasing are distinguished:

Operational leasing is a lease relationship in which the lessor's expenses associated with the acquisition and maintenance of leased objects are not covered by lease payments from one contract. Sometimes operational leasing is defined as the assignment of equipment (property) for a period less than the life of this equipment. The customer receives the property at his disposal for a certain period or for one production cycle. At the same time, the leasing contract is concluded for two to five years. By the end of the contract, the tenant may:

complete lease payments and return the property to the bank;

Renew the contract on new terms;

Purchase property at a price agreed upon at the time of conclusion of the contract.

Financial leasing is an agreement that provides for the payment of lease payments during the period of its validity, covering the full cost of equipment depreciation or most of it, additional costs and profits of the lessor.

In a leaseback, the bank enters into an agreement for the purchase of property in order to transfer it to the seller. For example, when leasing real estate, the object of the transaction are buildings, structures, which, after the expiration of the lease period (up to 20 years), can be sold to the tenant. This type of leasing requires large investments and is usually carried out by a banking consortium.

An international lease is a financial lease in which one of the parties is owned by another country.

The following types of leasing operations are distinguished depending on the relationship between the subjects of the transaction - the borrower and the lessor. Direct leasing assumes that the lessor is the manufacturer or owner of the property; indirect leasing is the leasing of property through an intermediary.

According to the type of financing, there are fixed-term leasing (one-time lease) and revolving (renewable) leasing, when the contract is extended after the expiration of the first term.

In relation to the leased property, leasing is divided into pure (additional costs are borne by the tenant) and full leasing (the lessor assumes the maintenance of the property and other costs).

Carrying out a leasing operation is associated with risks: with the risk of seizure of property, seizures to budget revenues; the risk of poor maintenance of equipment or property; the risk of unprofitable resale of property in the second-hand goods market; the risk of large cash time costs for the return and resale of property. Therefore, the participants in the transaction, as a rule, are insured against such risks. At the same time, various methods are used to overcome the risk of non-return of property, including insurance of its residual value and the obligations of the tenant to sell the property.

Thus, we can conclude that active operations are heterogeneous operations, both in terms of economic content and in terms of their profitability and quality. Some of them represent a non-alternative placement of its funds (in the RCC, for example), allowing the bank to work stably, but does not generate income.

The Bank, being a commercial enterprise, places attracted resources on its own behalf and at its own risk and peril in order to generate income. In international practice, the quality of assets, along with capital adequacy, is a fundamental condition that determines the financial well-being of a bank. Moreover, capital adequacy largely depends on the degree of reliability of funds placed by the bank in active operations. If the reliability of the placement promises a 100% return guarantee, then the bank needs much less capital to continue its sustainable operations than when placing funds in active, high-risk, loss-producing operations.

1.3 The structure of the bank's assets

In economic theory, assets in a broad sense mean future economic benefits that may be obtained as a result of past operations or transactions for the acquisition of property, as well as the provision of one's property for temporary use to third parties.

Future economic benefits are related to the ability of assets to generate a profit for their owner when they settle claims, exchange them for something of value to the owner, by using them in production activities or by using them to settle liabilities. Benefits from assets usually take the form of net cash inflows. To become an asset, any resource other than cash must, alone or in combination with other resources, directly or indirectly generate future cash inflows.

Assets of a commercial bank-is a balance sheet item that reflects the placement and use of resources of a commercial bank. Banking assets are formed, as a rule, as a result of active operations. It is as a result of active operations that the bank receives the bulk of its income.

In the balance sheets of Russian commercial banks, the following aggregate asset items are distinguished:

1. Cash and accounts with the Central Bank of the Russian Federation.

2. State debt obligations.

3. Funds in credit institutions.

4. Net investments in securities held for resale (securities held for resale at book value less allowance for impairment of securities).

5. Net loan and equivalent debt (loan and equivalent debt less provisions for possible losses on loans).

6. Interest accrued (including overdue).

7. Leased funds.

8. Fixed assets and intangible assets, household materials, low-value and wearing items.

9. Net long-term investments in securities and shares.

10. Deferred expenses on other operations.

11. Other assets.

By appointment;

By liquidity;

According to the degree of risk;

By terms of placement.

Grouping assets according to their purpose

According to their purpose, assets can be divided into five categories:

· cash assets providing the liquidity of the bank;

operating (current) assets that bring current income to the bank;

· investment assets intended to generate income in the future and to achieve other strategic goals;

· capitalized (non-current) assets intended to support the economic activities of the bank;

other assets.

Grouping assets by liquidity

According to the degree of liquidity, bank assets can be divided into four groups:

Highly liquid assets that are immediately available or first-class liquid funds: cash, precious metals, funds in the Central Bank of the Russian Federation, funds in non-resident banks from among the group of developed countries, funds in banks for plastic card settlements, bonds of the Bank of Russia, funds, provided to third parties on demand;

Liquid assets at the disposal of the bank that can be turned into cash (reserves of the second priority, or current assets): loans and payments in favor of the bank with a maturity of up to 30 days, marketable securities quoted on the stock exchange, and other quickly marketable values;

Long-term liquidity assets: loans issued by the bank, deposits placed, including in precious metals, with a remaining maturity of over a year;

Low-liquid assets: long-term investments, capitalized assets, arrears, unquoted securities, unreliable debts.

Grouping of assets by placement period

Based on the current Chart of Accounts for accounting in credit institutions, all assets, depending on the period of their placement, can be divided into the following groups:

a) perpetual assets;

b) assets placed for a period of:

Poste restante,

Up to 30 days

31 to 90 days,

91 to 180 days,

From 181 to 360 days,

From 1 year to 3 years

Over 3 years.

Currently, the structure of term assets of Russian banks is dominated by assets placed for a period of 91 to 180 days. The structure of assets by maturity to some extent characterizes the degree of riskiness of the bank's active operations. But the main thing in the analysis is its comparison with the structure of liabilities by the terms of attraction for their balance. Currently, the structure of term assets of Russian banks is dominated by assets placed for a period of 91 to 180 days.

Thus, the assets of a commercial bank are balance sheet items that reflect the placement and use of resources of a commercial bank. Banking assets are formed, as a rule, as a result of active operations. It is as a result of active operations that the bank receives the bulk of its income.

The structure of assets is understood as the ratio of items of the bank's balance sheet asset of different quality to the balance sheet currency. Bank assets can be classified according to the following criteria:

By appointment;

By liquidity;

According to the degree of risk;

By terms of placement;

By subjects.

The quality of assets is determined by the extent to which they contribute to the achievement of the main goal of the commercial bank, namely its profitable operation. The quality of a bank's assets is determined by a combination of many factors: compliance of the structure of assets with the structure of liabilities by maturity; liquidity of assets; return on assets; diversification of active operations; the volume and share of risky, critical and defective assets; signs of asset volatility.

2. Analysis of active operations of OJSC Sberbank of Russia

2.1 Brief description of Sberbank of Russia OJSC

Sberbank of Russia was founded in 1841. Joint Stock Commercial Savings Bank of the Russian Federation (open joint stock company) is a credit institution. The founder of the bank is the Central Bank of the Russian Federation. Firm (full official) name of the bank: Joint Stock Commercial Savings Bank of the Russian Federation (open joint stock company).

The Bank operates on the basis of the General License of the Central Bank of the Russian Federation No. 1481 dated October 03, 2002. Official website of the Bank - www.sberbank.ru

The Bank carries out the following banking operations:

1) attraction of funds of individuals and legal entities in deposits (on demand and for a certain period);

2) placement of the funds raised above on its own behalf and at its own expense;

3) opening and maintaining bank accounts of individuals and legal entities;

4) settlements on behalf of individuals and legal entities, including correspondent banks, on their bank accounts;

5) collection of funds, bills of exchange, payment and settlement documents and cash services for individuals and legal entities;

6) purchase and sale of foreign currency in cash and non-cash forms;

7) attraction to deposits and placement of precious metals;

8) issuance of bank guarantees;

9) money transfers on behalf of individuals without opening bank accounts (except for postal orders).

The Bank has the right to service export-import transactions of clients using various financial instruments accepted in international banking practice. The Bank carries out transactions with payment cards in accordance with the current legislation of the Russian Federation and in the manner established by the Bank of Russia. All banking operations are carried out in rubles and in foreign currency in accordance with federal laws.

The governing bodies of the Bank are:

The General Meeting of Shareholders is 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.

The Supervisory Board, which consists of 14 directors, including 11 representatives of the Bank of Russia, 2 representatives of the Savings Bank of Russia and 4 independent directors.

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

...

Analysis of active operations

Analysis of active operations- analysis of the main types and directions of banking activities, study and evaluation of economic efficiency of bank asset management - a complex and multifaceted process of funds placed by the bank.

High-quality bank asset management is a complex and multifaceted process. The main directions of its analysis are presented in Fig.2.

An analysis of the quality of bank asset management should begin with an assessment of the structure of bank assets, primarily from the standpoint of its rationality and diversification. You can use Table 4 for this.

Fig.2. The main directions of the analysis of the quality of asset management

commercial bank.

Table 4

Analysis of the structure of bank assets

Types of bank assets
		Amount thousand rubles
1. Cash and accounts with the Central Bank of the Russian Federation
2. State debentures
3. Funds in banks
4. Investments in securities for resale (including) reserve
5. Loan debt and leasing
6. Interest accrued, including overdue
7. Fixed assets, households. expenses and intangible assets
8. Long-term investment in securities and shares
9. Accrued income and upfront expenses 10. Other assets
Total assets

Cash and accounts with the Central Bank of the Russian Federation more than tripled due to an increase in reserve requirements.

The funds on accounts in other banks have increased by almost 18 times - more and more interbank transactions are being carried out and correspondent accounts are being opened in other banks.

Decreased investment in securities, both for resale and long-term.

The main component of assets in most banks are loans. An effective system for managing them presupposes that the bank has a formulated loan and investment policy that determines to whom, for what purposes, to what extent and for how long the bank's funds can be provided. Therefore, when conducting an analysis, it is necessary to proceed from the observance by the bank's managers of the basic principles established by its management, the principles of managing credit operations.

For this purpose, all assets of the bank are divided into groups according to the degree of liquidity, depending on the maturity. The bank's assets are divided into highly liquid, that is, assets that provide instant liquidity, liquid, long-term liquidity assets.

Instant liquidity assets include: cash and cash equivalents; funds on accounts with the Central Bank; government debt obligations; funds on correspondent accounts with non-resident banks of OECD member countries in hard currency; investments in bonds of an internal foreign currency loan, less funds for payment of foreign currency shares and funds received on the correspondent account of the bank from the sale of securities. These funds are classified as liquid, as they are subject, if necessary, to immediate withdrawal from the bank's circulation.

The composition of liquid assets, except for the listed highly liquid ones, includes all loans issued by a credit institution in rubles and foreign currency with a maturity within the next 30 days (excluding prolonged, at least once and newly issued loans to repay previously granted loans), and as well as other payments in favor of the credit institution to be transferred within the next 30 days (debtors, as well as overpayment amounts to be returned to the credit institution as of the reporting date from the mandatory reserves fund).

Long-term liquidity assets include all loans issued by a credit institution in rubles and foreign currency with a remaining maturity of more than a year, as well as 50% guarantees and sureties with a validity of more than a year, loans overdue minus government-guaranteed loans secured by securities, precious metals.

The fifth group of assets is the bank's fixed assets: buildings, structures, computers, equipment, vehicles.

These assets are usually classified as illiquid or inactive, since they do not generate income and are used for the internal needs of the bank. If their value exceeds 10% of all bank assets, then we can talk about the irrational use of funds raised.

Establishing a rational asset structure, the bank must comply with liquidity requirements, and therefore, have a sufficient amount of highly liquid, liquid and long-term liquid funds in relation to liabilities, taking into account their terms, amounts and types, and comply with instant, current and long-term liquidity standards.

Table 5 shows the active operations of the West Ural Bank of Sberbank of Russia on its published balance sheet (tab. 6).

Table 5

Active operations of West Ural Bank of Sberbank of Russia

Balance sheet items	Change %	Change %	Deviations %
one . Cash in the Central Bank
2. Funds in banks and credit institutions
3 . Securities
4. Loans
5. Fixed assets
6. Other assets
7.Total assets

Analysis of the table allows us to draw conclusions about the significance of each of the areas of use of funds in the activities of the bank. The table shows that during the study period there was a decrease in some items of the balance sheet assets: securities, fixed assets, loans, and in other items there was an increase compared to 2005. In 2006, the share of loans decreased by 2.6%.

Almost all banking assets are subject to some risk. The bank must maintain the degree of risk of its assets at a level consistent with current legislation in its own practice.

Based on the results of studying the structure of the bank's assets, it is possible to analyze certain types of risks. Thus, interest rate risk can be determined on the basis of structuring assets depending on the yield. However, the main risk in banking lies in the possibility of the bank losing funds on specific transactions. It is in determining this type of risk that the results of studying the structure of assets are used. Having separate weights for each group of assets in their total amount and assigning a risk coefficient to each group, it is possible to establish the degree of risk for the whole bank. We construct a sequence of groups of banking assets in ascending order of risk and assign a serial number to each group - this number will be the risk coefficient.

Let's group the bank's assets depending on the degree of risk and determine their shares in the total amount (Table 6).

Table 6

The share of assets in the total amount depending on the degree of risk

Name of Assets	01/01/2007
Share, % of assets	Risk coefficient, %	Amount (thousand rubles)	Risk-weighted assets

Funds on a correspondent account with the Bank of Russia
Required reserves transferred to the Bank of Russia
Funds of banks for operations on settlement checks
Investments in domestic bonds
Cash and equivalent funds

Loans guaranteed by the Russian government
Loans secured by government securities of the Russian Federation
Loans secured by precious metals bullion

Investments in debt obligations of subjects of the Russian Federation and local authorities
Funds on correspondent accounts in non-resident banks of OECD member countries in hard currency
Loans provided by a non-resident bank of OECD countries
Loans secured by securities of constituent entities of the Russian Federation and local authorities

Funds on accounts in banks - non-residents of non-OECD countries
Securities for resale
Own buildings and structures minus pledged

All other assets of the bank
Guarantees, guarantees issued by the bank

To assess the quality of assets of credit institutions, they are divided into 5 groups, based on the degree of risk of investments and the possible loss of part of the value in accordance with the instructions of the Central Bank of the Russian Federation dated 03.12.97 No. 1 risk coefficients for groups of assets. Assets are weighted according to the degree of risk by multiplying the balance of funds on the corresponding balance sheet account or their part by the risk factor (%) divided by 100 (Table 7).

Table 7

Risk group

Risk group	Percentage to total assets

The table shows that the bank has a consolidated risk of assets in the amount of 540,159 thousand rubles, or 110% of assets. Compared to 2005, the asset risk ratio has increased. This is directly related to the increase in lending.

Thus, the bank does not diversify risks for all assets, being mainly engaged in the same type of lending operations. A general indicator in the analysis of the rational structure of assets is the ratio of income-generating assets to the total amount of assets. This ratio shows how much of the assets brings income. As of 01.01.2006, this ratio was 75%, as of 01.01.2007 - 68% (Table 8).

Table 8

Structure of interest earning assets


	Specific Gravity (%)	Amount thousand rubles	Specific Gravity (%)
Commercial loans:
Short term
Long term
Short-term loans and deposits in banks
Short-term investments in securities
Long-term investments in securities

As can be seen from Table 8, the amount of interest-bearing assets amounted to 444,750 thousand rubles, which is higher than in 2005 by 50,450 thousand rubles.

The main amount of interest-bearing assets 81.2% is placed in short-term loans. In comparison with 2005, credit investments have increased. The Bank sought to provide loans primarily to its customers and only under reliable guarantees, which made it possible to cover the credit risk.

During the reporting period, there has been a decrease in investments in government securities. This is due to the crisis in the stock market. The efficiency of credit investments is very high, but these indicators should be accompanied by data on profitability, profitability of the bank's assets, since profitable assets do not always work efficiently (Table 9).

Table 9

Income assets

The bank is always at risk of non-compliance with liquidity ratios due to the low share of non-performing assets. The latter include:

Cash:

correspondent accounts in cash settlement centers;

required reserve accounts of the Bank of Russia.

Interest-free loans, as well as overdue loans on which interest is not paid;

Capital investments: fixed assets, capital expenditures, other debtors and other assets.

The analysis of the bank's assets was carried out taking into account the requirements of liquidity, profitability and riskiness.

Table of contents

Introduction 3
1. Theoretical foundations of the activities of commercial banks 4
1.1 Commercial bank as the main link of the banking system 4
1.2 Active and passive operations of commercial banks 7
2. Analysis of active and passive operations on the example of Sberbank of Russia 12
2.1 Brief description of Sberbank of Russia 12
2.2 Composition and structure of passive operations of Sberbank of Russia 17
2.3 Composition and structure of active operations of Sberbank of Russia 21
Conclusion 28
List of sources used 29

Introduction

Relevance of the topic. Commercial banks are an integral part of the modern market economy, their activities are related to the needs of production. They are at the center of economic life, linking industry and trade, agriculture and the population with cash flows. All over the world, banks have strong power and influence, they manage huge capital coming to them from enterprises and organizations, from the state and citizens. In fact, the banking system is the core of the economic mechanism of any country.
Commercial banks are business enterprises that act as financial intermediaries. They accept the savings of the population, the capital of organizations and enterprises, and other free funds that are released in the course of economic activity, for issuing them for use by other economic entities that temporarily need additional funds. To accomplish these tasks, banks carry out banking operations. The main operations of commercial banks include active and passive operations.
The purpose of this work is to study active and passive operations on the example of Sberbank of Russia.
In accordance with the purpose of the study, the following tasks were set:
- Consider the theoretical aspects of the activities of commercial banks;
- To study the active and passive operations of commercial banks;
- Analyze active and passive operations of Sberbank of Russia.
The object of the study is the Sberbank of Russia.
The subject of the study is the active and passive operations of a commercial bank.
The course work consists of an introduction, two chapters, a conclusion and a list of references.
1. Theoretical foundations of the activities of commercial banks

1.1 Commercial bank as the main link of the banking system

The banking system in any country is the foundation of the economy. The rate of economic growth and, consequently, the economic security of the country and its status in the international arena depend on the development of the national banking system.
At present, institutionally, the banking system of Russia corresponds to the established market type of management, i.e. is two-level. At the first level is the country's main issuing bank - the Central Bank of the Russian Federation (Bank of Russia), and at the second - all other credit organizations that are directly involved in banking services to business entities and the public, performing for them a wide range of banking operations and transactions.
The modern banking system of Russia includes the Bank of Russia, credit institutions, branches and representative offices of foreign banks.
The legislative basis of the Russian banking system is currently formed by the following laws:
Federal Law No. 395-1 of December 2, 1990 "On Banks and Banking Activities";
Federal Law No. 86-FZ of July 10, 2002 "On the Central Bank of the Russian Federation (Bank of Russia)";
Federal Law No. 40-FZ of February 25, 1995 "On the Insolvency (Bankruptcy) of Credit Institutions";
Federal Law of December 23, 2003 No. 177-FZ "On insurance of deposits of individuals in banks of the Russian Federation".
According to the Law "On Banks and Banking Activities", a bank is a credit institution that has the right to raise funds from individuals and legal entities, place them on its own behalf and at its own expense on terms of repayment, payment, urgency, and conduct settlement operations on behalf of customers.
These laws define the banking system, credit institutions and banks, define the goals and objectives of the activities of the Bank of Russia, banks and non-bank credit institutions, list the types of banking operations and transactions, establish the procedure for the creation, liquidation and regulation of the activities of credit institutions, their financial recovery and bankruptcy. etc. The current legislation establishes the basic principles for organizing the Russian banking system, which include:
two-level structure;
universality of business banks;
commercial orientation of the banks.
The principle of a two-tier structure is implemented through the legislative separation of the functions of the central bank and all other banks. The Bank of Russia, as the top level of the banking system, performs the functions of monetary regulation, banking supervision and management of the settlement system in the country. He can conduct banking operations necessary to perform these functions only with Russian and foreign credit institutions, as well as with the Government of the Russian Federation, representative and executive bodies of state power, local governments, state non-budgetary funds, military units. The Bank of Russia is not entitled to carry out banking operations with legal entities that are not credit institutions and with individuals (except military personnel and employees of the Bank of Russia). It cannot directly enter the banking market, provide loans directly to organizations and should not compete with commercial banks.
Commercial banks and other credit organizations form the second, lower, level of the banking system. They carry out transactions related to intermediation in settlements, lending and investment, but do not take part in the development and implementation of monetary policy. All second-tier banks are guided in their work by the parameters of the money supply, interest rates, inflation rates, etc., established by the Bank of Russia. They must comply with the standards and requirements of the Bank of Russia in terms of the level of capital, the creation of reserves, etc.
The principle of universality of Russian banks means that all banks operating on the territory of the Russian Federation have universal functionality, i.e. have the right to carry out all operations stipulated by law and banking licenses: both short-term commercial and long-term investment. does not provide for specialization by type of their Universal status of banks to reduce risks for the diversification of services, provides service and maximum specifics of each group in the development of new products. Together with this principle, there is a risk of conservation of the structure of the banking grocery, compensating for the low profitability of a group of services of the high others. The combination in one bank of commercial investment services exacerbates the so-called conflict of interest of the bank and its that raises the importance of internal control in a universal type. However, it is now recognized that the universal status of banks is the basic needs of the Russian and provides favorable for the development of banking adequate to the needs of economic growth.
The principle of the commercial orientation of banks of the second is expressed in the fact that, according to the legislation, the main activity of banks and organizations in Russia is to make a profit.
ownership of capital all operating in the Russian Federation can be divided into three groups:
privately founded banks

List of sources used

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5. Ivanova, Banking. in modern / T.Yu. Ivanova. - M.: 2012. - 304 p.
Kabushkin, N.I. Banking Express course / N.I. - M.: KnoRus, - 352 p.
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Bank's active operations- is the placement of own and client funds. The active operations of the bank include the following: cash services, settlement operations with clients, loan operations, agency (brokerage, trust, issuance of guarantees and guarantees, consulting, marketing research, financing of clients' investments), interbank services in the interbank market, foreign exchange transactions, etc. .

Active operations of Sberbank:

transactions for the placement of funds in securities;

interbank lending;

loans to legal entities and individuals.

The largest share in the active operations of Sberbank belongs to lending to the population (loans for construction, purchase of housing, transport, purchase of household items, tuition fees, etc.).

Analysis of active and passive operations- the main tool in determining the financial stability of the bank. This is explained by the fact that the bank's capital adequacy and the level of accepted credit risks depend on the quality of active banking operations.

Passive operations of Sberbank:

formation of own capital;

acceptance and storage of deposits of the population;

acceptance of deposits of legal entities;

sale of government securities;

realization of deposit and savings deposits.

Thus, the bank's liabilities are cash and valuables that make up the bank's resource base.

The bank's liabilities consist of:

1. The bank's own funds are the statutory fund, other funds of the bank, retained earnings of the bank.

2. The attracted funds of the bank are deposits of individuals and legal entities, balances on the accounts of customers of individuals and legal entities, resources received from the Central Bank and in the money markets, own bills issued by the bank, etc.

60.Specialized non-bank credit and financial institutions and their role in the country's economy. In recent years, specialized non-bank credit and financial institutions have begun to play an important role in the national capital markets of developed countries, which have taken a prominent place in the accumulation and mobilization of money capital. These institutions include insurance companies, pension funds, savings and loan associations, building societies (England), investment and financial companies, charitable foundations, credit unions. Three main reasons contributed to the growth of the influence of specialized non-banking institutions: the growth of household incomes in developed countries; active development of the securities market; the provision by these institutions of special services that banks cannot provide. In addition, a number of specialized non-banking institutions (insurance companies, pension funds), unlike banks, can accumulate monetary savings for rather long periods and, therefore, make long-term investments. The main forms of activity of these institutions in the loan capital market are reduced to the accumulation of savings of the population, the provision of loans through bonded loans to corporations and the state, the mobilization of capital through all types of shares, the provision of mortgage and consumer loans, as well as credit mutual assistance. Insurance companies compete with pension funds to attract retirement savings and invest them in stocks. Savings and loan associations are fighting insurance companies in the area of mortgages and real estate investments, as well as in the area of investing in government securities. Financial companies compete with insurance companies in the field of consumer credit. Investment and insurance companies, pension funds compete with each other for investments in shares. In addition, all types of these institutions compete with commercial and savings banks to attract savings from all segments of the population. At the same time, it should be noted that competition both between specialized non-banking institutions and between them and banks is of the so-called non-price nature. The result of the financial activity of insurance companies is the profit and reserves of insurance premiums as the difference between the insurance premium and the payment of insurance compensation, plus operating costs. The organizational structure of the pension fund differs from the structure of other credit and financial institutions in that it does not provide for a joint-stock, cooperative or share form of ownership. As a rule, pension funds are created in private corporations, which legally and actually own them. The market of non-banking institutions has not yet been fully formed by law.

Analysis of active operations of Sberbank. Analysis of passive operations in OJSC Sberbank of Russia

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