Bank analysis is easy.

Good day to you, dear visitor.

Using the table data, you can perform basic financial analysis commercial bank. To do this, transfer the data from the financial statements to the calculation tables, then click the "update" button and the indicators will be calculated automatically.

Please note: starting from 2016, the reporting of banks has changed. A new version service for analyzing the financial condition and results of the bank's activities is located here:.

Enter the original bank balance and income statement data in the light blue cells, replacing the numbers in the example.
Then scroll down the page, click the "refresh" button - all data will be recalculated. They will only have to be selected, copied and transferred to your document.

On this page you can perform a basic analysis of the financial and property position of the bank and its financial results:

Horizontal analysis of asset dynamics
Vertical analysis of asset structure
Horizontal analysis of the dynamics of liabilities
Vertical analysis of the structure of liabilities
Horizontal Analysis of Source Dynamics own funds
Vertical analysis of the structure of sources of own funds
Horizontal analysis of the dynamics of off-balance sheet liabilities
Vertical analysis of the structure of off-balance sheet liabilities
Horizontal analysis of the dynamics of financial results

The conclusions of the analysis are built on the basis of the identified problems: examples of problems identified in the analysis.

Examples of activities to address identified issues: examples of activities for WRCs.

You can draw conclusions on financial analysis yourself, or order them on any stock exchange for students.

To estimate the cost, you can leave a request on the exchange. If no one comes up - just delete the application and that's it.

Sincerely, Alexander Krylov. You can contact me using vk.com/aldex.

Before entering data, please read this article:

If the table does not fit, open it in a new window: analysis of the financial condition and results of the bank

The financial analysis:

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Definition 1

Commercial Bank- This credit institution, which carries out settlement, payment, deposit operations for individuals and legal entities. At this stage of development economic sphere banks are the main instrument for the development of market relations.

Development entrepreneurial activity, volume increase Money, the growing interest of non-residents in operations on Russian market lead to the fact that commercial banks accumulate and redistribute a significant amount of monetary resources.

Active activity of Russian banks in the interbank market, the securities market, currency and resources, the transition to an international chart of accounts accounting led to the fact that banking structures need to conduct financial analysis, the methods of which have been tested in Western countries. However, this analysis must be carried out in accordance with the requirements of the current legislation of the country.

Remark 1

The purpose of the financial analysis of a commercial bank is to confirm its reliability as a counterparty for other banks. The main objectives of the analysis of the activities of a commercial bank are to determine the fulfillment of the organization's liquidity requirements, identify sources and quality banking income, as well as maintaining the level of sufficient capital of the bank.

The main criteria for financial analysis of a commercial bank

Analysis of liquidity, profitability and capital adequacy makes it possible to assess the correctness and efficiency of resource management of a commercial bank, therefore, to analyze the prospects for its work and competitiveness in the financial market.

When conducting a financial analysis of a commercial bank, the following criteria are taken into account:

whether the economic standards established by the current legislation are met;
analysis of indicators that reflect the effectiveness of equity management;
analysis of indicators that determine the cost of own and borrowed funds;
identification and analysis of indicators that characterize the process of distributing liabilities and assets of a commercial bank, as well as managing the types of its active operations (operations with corporate and government securities);
analysis of factors that have a direct impact on the activities of the bank and its financial condition;
performing calculations related to the determination of profitability financial instruments(both at the planning stage and in the process of conducting current activities).

In the process of calculating analytical indicators, quarterly and annual data of income and expenses are used, as well as average indicators are calculated balance sheet.

Financial analysis of the profit and loss statement of the bank

The profit and loss statement of a commercial bank reflects all its income, expenses and the profit that remained at the disposal of the owners from doing business.

The business of any commercial bank is that it attracts funds at a percentage from the population, enterprises and other banking counterparties, after which it issues the attracted resources as loans and loans at a higher interest rate. Difference between interest rates covers payment wages employees, rent of premises and other expenses.

Definition 2

Accordingly, the main income of a commercial bank is payments that repay interest on loans and loans from individuals and enterprises. And the main expenses of the bank are payments for deposits population.

In addition, banks have income from related activities: profit from settlement and cash services enterprises, provision of paid services individuals. Most commercial banks are participants in the securities market, thereby earning on investing funds. The bank's expenses, in addition to paying interest on deposits, include: communal payments advertising of products and services, payment of taxes, etc.

The report on the financial analysis in a commercial bank contains the following sources of income:

Placement of funds in credit institutions - receipt of interest on loans issued to other counterparties.
Loans granted to customers that are not credit institutions. This includes interest on loans that were issued to individuals and enterprises. Often this indicator is the main profitability of the bank. However, there are some banks in which the total percentage of profitability is formed from investments in securities and participation in the interbank market.
Provision of financial lease services. This source of income is generated from the receipt of interest on leasing operations. Leasing is a complex multifaceted transaction in which the company receives no money loan, but the equipment or transport that it needs to conduct effective business. Settlements with the supplier of machinery or equipment leasing bank, and the company pays him interest in certain period gradually returning the lease debt.
Investing in securities - interest received from purchased bonds of enterprises or other commercial banks.
Fee and commission income is a large part of the profits. This includes income from settlement and cash services, foreign exchange operations, servicing plastic cards, as well as providing bank guarantees.

With regard to expenses, which are also part of the financial analysis of the bank, they include the following:

Interest expenses on attracted credit funds. This includes fees for loans taken from other commercial banks. Since there are always organizations that actively lend to the population, there are always banks that resort to these manipulations. So that the funds raised do not lie idle, banks actively lend to each other for periods of one business day.
Interest expenses on attracted funds of those clients who are not credit institutions. This includes the interest that is paid on deposit transactions of individuals and legal entities.
Interest expense on issued debt. This is the payment of interest on issued bonds of a commercial bank.

Remark 2

When conducting a financial analysis of a bank, you should add up all income and subtract expenses. The result is profit before tax. And only after tax is deducted is the net income for reporting period.

Analysis of the balance sheet of a commercial bank

The balance sheet of a commercial bank contains assets and liabilities. Assets can be divided into current and non-current assets, but they are presented together in descending order of liquidity - cash first, and long-term assets last.

assets in any banking structure This is what allows you to earn money. In most banks, these are loans issued. After that, a special place is given to the acquired securities.

In the financial analysis of the bank, the balance sheet of securities is given three items.

Financial assets are valued at real value through loss or profit - this is a short-term portfolio of securities that are intended for sale in the near future (stocks and bonds, options, futures). They are valued based on market value.

Net investments in securities and financial assets - These are securities that are purchased for a long period of time with a view to resale.

Net investments in securities, which are held to maturity - in this case, investments in bills and bonds are reflected that were purchased in order to receive income from their redemption.

The banking analytics portal "Analysis of Banks" has prepared a financial analysis of Legion Bank.

More than 60 analyzes were taken into account economic indicators reflecting: the bank's creditworthiness, liquidity and reliability (highly liquid assets, current liabilities, liquidity indicator during the year), the structure and dynamics of the balance sheet (profitable assets, the degree of security of loans issued, the structure of interest-bearing liabilities), property collateral, profitability, equity and other indicators .

Analysis financial activities and statistical data for the past year of JSCB "Legion" (JSC) indicate the absence negative trends that can affect the financial stability of the bank in the future.

The reliability and current financial condition of the bank can be rated "very good".

Statistics on negative factors:
the number of unreliability indicators - 0;
the number of indicators of instability - 0.

Reference:
The banking analyst portal "Analysis of Banks" is a professional online resource for analyzing the financial statements of Russian banks. The project started in 2011. Created by the consulting company Asoft-consulting.
The initial data are the published Central Bank Russian banks reporting on forms 101, 102, 123, 134, 135. It is also possible to download specific bank statements (for example, forms 110) and calculate official forms (for example, forms 806, 807).

In this article, I will dwell on some criteria for assessing the reliability of banks. We will talk about banking regulations and other important financial indicators.

The reliability of a bank is largely determined by its financial stability. Financial stability is the ability of a bank to withstand external and internal negative factors affecting its financial position.

In order to make it easier to determine the reliability and financial stability of the bank, there are banking standards.

Banking regulations

The standards were developed by the Central Bank of Russia and are mandatory for all banks to comply with. Banking ratios are calculated on the basis of the monthly financial statements of banks and are constantly monitored by the Central Bank. In case of violation of the standards, the Central Bank may impose restrictions on the activities of the bank and conduct banking operations such as prohibiting the acceptance of deposits from individuals, imposing fines, introducing a temporary administration and eventually revoking the license.

There are 9 mandatory banking standards. The formulas for their calculation can be found in the instructions on the website of the Central Bank of the Russian Federation.

H1 Capital adequacy ratio (minimum 10%)
H2 Instant liquidity ratio (minimum 15%)
H3 Current liquidity ratio (minimum 50%)
H4 Long-term liquidity ratio (maximum 120%)
H6 standard maximum size risk per borrower or group of related borrowers (maximum 25%)
H7 The standard for the maximum size of large credit risks(maximum 800%)
H9.1 The norm of the maximum amount of loans, bank guarantees and guarantees provided by the bank to its participants (shareholders) (maximum 50%)
H10.1 Aggregate risk ratio for bank insiders (maximum 35%)
H12 Normative use of own funds (capital) of the bank for the acquisition of shares (shares) of other legal entities (maximum 25%)

The first four standards - capital adequacy and liquidity - are the main ones.

Capital adequacy ratio H1.0

The bank receives its main income from interest. The bank attracts borrowed capital in the form of deposits and and issues loans or invests money in securities. For example, a bank attracts deposits at 10%, and issues loans at 20%. On the difference in interest between attracted deposits and loans issued, the bank earns profit. Moreover, the amount of borrowed capital significantly exceeds equity capital. If the bank's income decreases significantly, for example, borrowers stop paying interest on loans, the bank may suffer a loss. The easiest way to recover losses is to cover them from your own capital.

A bank's capital adequacy ratio is the ratio between equity capital and assets adjusted by a coefficient depending on the degree of risk (loans issued, investments in securities, other investments have different risks). It shows the bank's ability to recover financial losses from equity. The higher the value of this ratio, the more the bank's own funds in total assets, the more financial stability jar. The minimum value of capital adequacy set by the Central Bank is 10%. If the capital adequacy ratio is less than 2%, the Central Bank is obliged to revoke the bank's license.

Liquidity ratios

Liquidity ratios show the bank's readiness to fulfill its obligations. Deposits and customer funds on current accounts are liabilities for the bank. Depositors can demand them at any time, and the bank must be ready to issue funds to its depositors. Bank assets (money, loans, securities) differ in liquidity. The most liquid - money in cash, ATMs and bank accounts. The bank can issue these funds and transfer them to another account at any time. But the bank does not store all of its assets in the form of money, most of the bank's assets are loans or securities. If current funds run out, the bank can short term sell their securities and convert them into money in order to fulfill their obligations. However, the lion's share of the bank's assets are loans. It is much more difficult with loans, some banks issue loans for many years and cannot repay them at once. Therefore, the bank must maintain a balance between highly liquid and low liquid assets in order to be able to fulfill its obligations on time and at the same time earn a profit. The ability of a bank to fulfill its obligations can be assessed using liquidity ratios.

There are 3 liquidity ratios depending on the term: instant, current and long-term.

Instant liquidity ratio H2 shows the risk of loss of solvency of the bank within one day. This is the ratio of the bank's highly liquid assets, which the bank can sell during the day, to the amount of obligations that the bank must fulfill or can be claimed from it within one day. Such liabilities include amounts on current and settlement accounts, demand accounts, overnight interbank loans. The amount of these liabilities is adjusted by the amount of the minimum mandatory balance of funds on the accounts. The minimum value of the standard is 15%.

Current liquidity ratio H3 shows the risk of the bank's solvency loss within the next 30 days. This is the ratio of the amount of the bank's liquid assets to the amount of the bank's obligations that the bank needs to fulfill or that the bank may be required to fulfill within the next 30 days. The minimum value of the standard is 50%.

Long-term liquidity ratio H4 shows the risk of losing the bank's solvency as a result of placing funds in long-term assets. This is the ratio of long-term loans issued by a bank with a maturity of more than a year to equity bank and the bank's liabilities maturing in more than a year. The maximum value of the standard is 120%.

Bank financial indicators

Return on assets and equity

Return on assets and equity show the effectiveness of the bank. Profitability is the ratio of profit to assets (ROA) or equity (ROE). The higher the profitability, the more efficient bank uses its own or borrowed capital to make a profit. If the return on equity declined during the year, this may mean that the bank began to experience some problems.

Loan arrears

Not all bank borrowers repay loans on time. There is always some part of the loans overdue. Particularly strongly the share of delay can increase in a crisis. If the client does not repay the loan, then the bank does not make a profit. In this case, the bank is obliged to reserve part of its funds for loan losses. The greater the share of delinquency on loans, the greater the risk of the bank. A delay of more than 10% is big.

Net interest margin— is the difference between interest income and interest expenses, divided by the amount of interest-bearing (profitable) assets of the bank. Shows what percentage of net income the bank's assets bring to the bank.

Return on assets- attitude interest income to interest bearing assets. It shows how profitable the interest-bearing assets of the bank bring - loans and securities.

Liability cost— the ratio of interest expenses to the amount of interest liabilities. Shows the extent to which the bank manages borrowed capital - deposits and loans taken from other banks.

The bank's financial indicators and banking standards should be considered in dynamics. So you can see certain trends. We list the negative factors that you need to pay attention to:

capital adequacy ratio is close to the minimum level of 10%
liquidity ratios are close to the minimum values
decrease in return on assets
increase in loan arrears
decline in return on assets
increase in the value of liabilities
decrease in net interest margin
a strong decrease in the share of deposits of individuals in liabilities - means that depositors are withdrawing money from the bank

Where can I see banking standards and other financial indicators of the bank?

Banking ratios and financial indicators of the bank are calculated on the basis of financial statements, which the bank is required to disclose every month. Reporting and standards are published on the website of the Central Bank of the Russian Federation in the section "Information on credit organizations". But it is much more convenient to analyze bank indicators on specialized sites kuap.ru and analizbankov.ru.

Let's take Trust Bank as an example. In December 2014, a decision was made to reorganize Trust Bank. Bank Trust faced a lack of liquidity and failed to cope with a run on depositors during the banking panic. Later, the Central Bank discovered a "hole" in its capital of several billion rubles.

On the website kuap.ru for each bank there is a section " The financial analysis(f.135)”. This section publishes financial indicators and banking standards. Chapter "Key indicators" shows the dynamics of various financial indicators: profitability, return on assets, cost of liabilities, etc. In chapter « Financial position» shows the main banking standards - capital adequacy and liquidity. Below is a mini-total and a list of violations of banking standards. Bank Trust often violated the basic capital adequacy ratio H1.1, and capital adequacy is close to the critical level of 10%.

Trust bank recommendations:
Evaluation of the reliability of Trust Bank - unsatisfactory.

capital adequacy H.1
liquidity ratios
the amount of capital, profits and deposits of individuals
share of deposits of individuals and legal entities
and others

Even good banking standards and financial performance cannot fully guarantee the reliability of a bank. financial reporting can be falsified, a lot depends on the reputation of the bank and its owners, as well as the behavior of depositors. An avalanche flow of customers taking their money can overwhelm anyone, even the most reliable bank. Therefore, when making a decision, evaluate others as well.

Today I would like to once again digress from the main topic - Internet investment and focus on a banking topic that is close to me professionally.

In my last banking educational program, I wrote about where I used a simple way to assess the financial condition of a bank Pushkino behind Last year its existence on the basis of public reporting available to everyone. This analysis allowed us to confidently say that the bank had serious problems and it was not worth keeping your money in this bank for a long time.

In the comments to that publication, I was asked to write about how a non-specialist can understand whether to trust the bank with their money or not. It is to this topic that I want to dedicate this post.

It would seem that why should we, people involved in investing on the Internet and having a portfolio yield much more than for any type of bank investment, be able to know how to determine the current state of affairs in a bank?

But we all have relatives, friends and colleagues - for most of them Bank deposit was and always will be the main type of storage and increase of their capital, and people in the rush to find the most effective options for investing their funds are ready to invest in any bank - as long as it is a bank. And having basic bank analysis skills, you can evaluate the correctness of the choice of your friends and suggest they should or should not keep their money in one or another bank, which in this moment considered as an investment option.

Choosing a victim

To give an example, you need to decide on the bank that we will analyze. We don’t have to guess especially here - we originally planned to analyze banks that offer deposits to the population under high interest.

We go to the site banki.ru and on the main page on the right we see best deals by deposits:

Actually, of the listed banks that offer us the highest interest on deposits, I know only Moscow Credit Bank And Yugra. I haven't even heard of other banks.

For analysis, I will choose Ergobank- since its name is the most “post-Soviet”, obviously short abbreviations that have come into our modern times from the not distant, but very dark 90s. Usually, the lack of a normal name for a bank is evidence of the bank's unwillingness to develop - the name of the bank is the basis of the brand and the basis for the growth of bank recognition, which is necessary today for successful development and business.

And taking into account the absence of this most important feature modern bank Ergobank attracts deposits from individuals at the maximum interest rate for the market today. If the bank is so actively attracting money, then the main thing we need to understand is where the bank invests this money.

If a bank invests attracted funds in a business that can really bring in high income, and in order to cover expenses of 11.5%, the business must bring high income by banking standards, then you can keep a deposit in this bank.

If the bank uses the attracted funds of depositors for incomprehensible purposes, then this is the first sign that something is wrong with the bank and it may be worth avoiding it.

Of course, the publicly available bank statements are not enough to assess in detail the financial condition of the bank and understand why the bank is doing well or why the bank is doing poorly, but in order to draw the right conclusions regarding whether to bypass the bank or not bypass - this reporting more than enough.

Stage one - does the bank have the right to attract deposits?

The first thing to do is go to the site Central Bank in the information on credit organizations section and find the bank of interest to us in it.

After you find a bank, you will see a page with basic information about it.

(image is clickable)

We see that Ergobank has " The license to attract deposits of funds of individuals in rubles and foreign currency (22.01.2001) “, since it participates in the deposit insurance system. This is good, because if something like this was written in these fields, “ The license was revoked by order of the Bank of Russia No. OD-673 dated September 30, 2013" (thanks to the bank Pushkino for a sample), it means that the bank no longer has the right to accept deposits. The fact is that there have already been precedents when, after the revocation of the license, the bank continued to accept deposits - here these are exceptional precedents in their absurdity.

Likewise, we see that authorized capital bank (highlighted in blue) - is 192 million rubles, with the current minimum of 180 million rubles, i.e. it turns out that Ergobank- this is a very small bank, probably one of the smallest banks in the Russian Federation. Let's check what place this one occupies in size Ergobank now among all banks of the Russian Federation.

Stage two - is it a big bank or is it a small bank?

Let's check my statement, for this we will go to the rating of banks by size (by the value of net assets).

We see that Ergobank occupies 428th place out of 921, that is, it does not seem to be the smallest. But in fact, this bank will be considered small.

An employee of a bank included in the TOP-100 can say loudly and proudly “our bank is in the TOP-100!” no one will be proud to say that the bank is in the TOP-300 or TOP-400.

And this is an indicator, because all banks not included in the first 2 hundred of the largest banks are for the most part small things. Some small things can be called large, but some can not be called large.

IN banking it is believed that the more - the better, the more - the more reliable, here the size matters. And small size Ergobank this is his big disadvantage.

Stage three - does the bank make a profit?

On the website of the Central Bank in the previously open form of the bank, just below the information on licenses, there is a small table on the profit received for the current fiscal year- you can also pay attention to it.

In the table, the amount of profit received by the bank for 9 months of 2013 is highlighted in red. The profit is “only” 7,784 thousand rubles. The figure itself does not mean anything, it is desirable to obtain from this amount the annual return on bank assets: 7,784 / 4,500,000 * 9 = 1.5% per annum at a rate of somewhere in% 2.2-2.5% - for the banking market. If the bank does not have a higher parent organization, then this is very bad, because the extremely low profitability of the bank indicates the inefficiency of bank management.

If the bank is a subsidiary of a larger organization of which the bank is more than half owned, then the lack of profit can be explained by the fact that all profits by the shareholder can be concentrated in the parent company.

Stage four - who owns the bank?

In our case, it turns out that such a “parent” company does not exist. Ergobank is owned by several individuals and one legal entity in approximately equal shares.

Data on the structure of the bank's ownership is public information, which must be on the bank's website in the "reporting" section or in sections such as "about the bank".

I found this ownership structure in financial report bank for 2012, which was in the "reporting" section of the bank's website.

Thus, the low profitability of the bank indicates that either the bank is not very efficient or, in fact, it is unprofitable, but its losses are not reflected in the statements. Is it possible that the bank is unprofitable, but, as we can see, in the official reporting, a small but profit is indicated? It's quite real, there are 100,500 ways to draw a profit to the bank.

It is obvious that what more bank, the more difficult it is to arrange "reporting fraud", and if the bank is not large and your auditor is not PWC(one of the world's largest auditors), and " College Tax Consultants» (KNK LLC)- that the reporting can be drawn the most different.

In principle, the above information is absolutely not enough to officially blame or suspect the bank of something, but in general, the information listed is more than enough for me not to keep my money in it for the sake of getting an extra 1% per annum.

Stage five - what does the bank do?

On the other hand, we have not yet understood where the Bank places the money of depositors, and this is also very important point and an interesting point that must be understood.

In order to understand this, we need to look at the structure of the balance sheet. Ergobank in dynamics. To do this, you can use a specialized site on which you can conveniently view the balance sheets of all banks in the Russian Federation - Kuap.ru.

Balance Ergobank as follows

And now I will make a small digression about what is available in any balance sheet of any organization, and what it means in human language.

Assets- this is the total value of property / funds that someone owes to the bank. Assets are cash on hand, loans issued by the bank, shares and other securities bought by the bank. In other words, this is everything that the bank invests in to receive income.
Passive- this is the total value of property / funds that the bank owes to someone. Liabilities are divided into 2 major parts:
- Commitments- this is the money of depositors, the cost of issued and sold bonds, the debt of banks to pay for something to counterparties, i.e. everything for the use of which the bank pays not to its shareholders, but to third-party counterparties
- Own funds- profit and authorized capital, i.е. everything for the use of which the bank has to pay shareholders in the form of dividends

At the same time, the amount The asset is always equal to the sum of the liability, because the organization itself cannot own anything - it is just a buffer between shareholders and contractors.

So back to our balance sheet.

I highlighted in red the lines that we need:

Assets
Loans to legal entities
Loans to individuals
Term funds of individuals

I wrote out the values from these lines in a separate table.

Aggregated balance sheet - ERGOBANK
Balance item, million rubles	01.01.12	01.07.12	01.01.13	01.04.13	01.07.13	01.10.13
ASSETS	1 263	1 770	3 193	3 641	4 037	4 514
Loans to legal entities	87	164	639	933	1 320	1 756
Loans to individuals	526	653	954	1 072	1 348	1 396
urgent funds of individuals	293	693	1 451	2 060	2 527	2 807

relative indicators	01.01.12	01.07.12	01.01.13	01.04.13	01.07.13	01.10.13
The share of term funds in FL in liabilities	23%	39%	45%	57%	63%	62%
Share of FL loans in assets	42%	37%	30%	29%	33%	31%
Share of corporate loans in assets	7%	9%	20%	26%	33%	39%