Банковские учреждения в развивающихся странах (том 2)

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Банковские учрежденияв развивающихся странах

Том 2: Интерпретацияфинансовых отчетов

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Banking Institutions in Developing MarketsVolumnie 2. Interpreting Financial Statemtletits

Chris J. Barltrop and Diana McNaughton

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Library of Congress Cataloging-in-Publication Data

Banking institutions in developing markets.

P. cm.Includes bibliographical references.

Contents: v. 1. Building strong management and responding to change / Diana McNaughton ... [et al.] - v.

2. Interpreting financial statements / Chris J. Barltrop, Diana McNaughton.ISBN 0-8213-2217-6 (v. 1.) - ISBN 0-8213-2218-4 (v. 2.)1. Banks and banking - Developing countries. 2. Bank management - Developing countries. 3. Financial

statements - Developing countries. 1. McNaughton, Diana, 1942- . 1I. Barltrop, Christopher, 1940-

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HIpHBeAeHHbie B Ta6AHge 2.1 UH(PPOBbie AaHHbie noKaSbIBalOT, MTO TaKoe xopoluo AAA

CpeAHero no pa3mepam permOHaAbHoro 6aHKa B CIlIA, rAe YpOBeHb HHcPAa9HH He3HaqHTeAeH.3 TH OTHOUIeHHH Bbipam2eHbl B npOgeHTaX H nepec'HTaHbl Ha roA, HO B TeieHHe roAa MOryT

npOHBHTbCH BamHbIe TeHAeHgHH, nOBTOMy PYKOBOAHTeAH 6aHKa H KOHTpoAepbi H3 cAy2K6bi

6aHKoBcKoro HaASopa, KaK npaBHAO, paCCmHTbIBalOT yKa3aHHbie COOTHOUieHHH He peme OAHOrO

pa3a B KBapTaA, a HHorAa H emeMecsiqHo. TeKyu4He (B TemeHHe roAa) COOTHOIlIeHHR MOryT

6blTb HCKa2eHbl Ce30HHbIMH KoAe6aHHIMH, viTO B oco6eHHOCTH OTHOCHTCH K 6aHKaM,

o6CAy2mHBaIOUHHM ceAbcXoe XO3HHCTBO pa3BHTHe H q)HHaHCHpylOjHm 6 yAyU4He ypo2KaH; OHH

MoryT 6bITb HCKameHbI H paCqeTHblMH HapaugeHHHMH, KOTOpbIC OnpeAeAHIOTCH TOAbKO pa3 B

rOA HAH B noAroAa, nOaTOMy 6oAee 'leM nOAe3eH HeoAHOKpaTHbiH B Te'eHHe roAa aHaAH3

BpeMeHHbIX nOCAeAOBaTeAbHOCTeH, KOTOpbIe nO3BOARIT OTAeAHTb TeHAeH%HH HSMeHeHHR

KAIOieBbIX noKa3aTeAeH OT HX ce3OHHbIX KOAe6aHHH.

Ta6AN!1a 2.1OCHOBHbIe COOTHOIwemHH, xapaKTepHayioDUe i4pepCKTHBHOCTb pa6oThl 6aHKa

CooTHOLueNhrie HOpMAHbLMi

ypOBeHb, %

AOXOAHOCTb aXTHBOB 1.004HCTSal npH6blAb B npoUeHTax OT CpCACTB aKmoHepoB 15.00

4HCTblH cnpeA 1.25NTHCTaA npojeHTHaA Mapxia 4.50

AOXOA OT OnAaTbl ycAyr 1.004NCTaR onepawHoNHaH mapma 6.50

A4MHHHCTpaTKrHO-yi7paBAeHYeCXKHe pacxoAbi (B % CvMMapHhx aKXTBOB)

PacxoAhi Ha OnAaIay TpyAa 2.00,4pyrHe onepaUJOHHbIe pacxoAbi 1.50OnepaUJOHHbIe paCXOAbI B CyMMe 3.50

PacxoAbi Ha 6aHKOBCKHe pezepBbi AAA InOKPbITHJ y6blTKOB no xpeAHTaM 0.50qUCTblH AOXOA AO BbP4eTa HaAOrOB 2.00

lfcTowirix ME;PP.

Ha COOTHOUIeHHM, xapaKTepHsylogHe pa6oTy 6aHKa, BAHHeT COCTORHHe pbIHKa, Ha KOTOpOM

ocyu4eCTBAReT CBOH onepagHH 6aHK, B T.q. q)HHaHCOBaR nOAHTHKa Ha MaKpOypOBHe, npaBHAa

pa3yMHoro peryAHpOBaHHH H HOpMaTHBbl yMeTa, KOHKypeHUHR H npaKTHKa BeAeHHSI AeAa.

10

0 NNANcoAmi amNaED

TaKiM o6pasoM, He cyIjeCTByeT YHHBepcaAbHbIX HOPMaTHBHbIX CTaHAapTOB, C nOMOISblO

KOTOpbiX Mo2KHo 6blAo 6bl ycTaHoBHTb, 4TO HMeHHO KOHCTHTyHpyeT npHeMAeMbie noKasaTeAH

AOXOAHOCTH 6aHKa. AHaAH3 (PHHaHCOBb1X COOTHOIueHHH MO2reT 6bITb YCAO2HeH H3MeHeHHNm

BKOHOMH4eCKOrO MHKAa H pbIHO4HbIX CTaBOK npoUeHTa. B pbiHOYHHOH BKOHOMHKe NS cToHiocTH

(PHHaHcHpoBaHHR o6bmsHo BblTeKaeT CTOHMOCTb KpeAHToBaHHH. 3To o3HamaeT, 'TO npu

ymCecTo4eHHH Tpe6oBaHHH nO pbIHO0IHOH AHKBHAHOCTH, 06bl4HO BcAeACTBHe ycHAHf

MeHTpaAbHOrO 6aHKa no 3aMeAAeHHJO TeMnOB HHAUHH, CTaBKH no AenoswTam Bo3pacTaior, a

cAeAoBaTeAbHO AA1 6aHKa yBeAH4HBaeTCq CTOHMOCTb q3OHAOB. IOCKOAbKy B pe3yAbTaTe naAaeT

AOXOAHOCTb, 6aHK nOBbliulaeT KpeAHTHbIe CTaBKH H TaKHM riyTeM B KOHe4HOM c'IeTe

BOCCTaHaBAHBaeT YPOBeHb npOUeHTHOH Map2KH, CyIeCTBOBaBlUlHH AO HsMeHeHHN

aKOHOMH'ICcKOrO UHKAa. Co CHHmeHHeM CTaBOK no mepe oCAa6AeHHR Tpe6oBaHHH B OTHoIueHEH

PbIHO'IHOH AHKBHAHOCTH CHa'aAa CHH2KaioTcH CTaBKH no AenoaHTaM, a 3aTeM - nocAe TOrO xaiK

HOHH2KaTeAbHaR TeHAeHWHR CTaHeT CTa6HAbHOH - KpeAHTHbie CTaBKH. Ho aTOH npHqHHe

npoUeHTHblfi AOXOA 6aHKa o6brIHo yMeHbLllaeTC. B YCAOBHSX nOBbimeHHH CTaBOK H pacTeT,

KorAa npeo6AaAaer TeHAeHgHH K CHH2reHHIO CTaBOK.

Kp,NepNW IIpN6MAbHOCTI

AEna HaH6oAee BaMHb!X KpHTepHR npH6blAbHocTH 6aHKa - AOXOAHOCTb aKTHBOB H RHCTaS

npH6blUb B npoUeHTax OT CpeACTB aKXHOHepOB. 4AA o6oraujeHHR aHaAH3a H ogemHH

aqxpeKTHBHOCTH, npOAYKTHBHOCTH COTpyAHHKOB 6aHKa, cnpeAa, He cBH3aHHoro C npoBeHTaMH

AOXOAa H CTOHMOCTH nocpeAHH4eCTBa MO0HO HcnOAb3OBaTb pRA AOnOAHHTeAbHblx KpHTepHCB,9

KOTOpbie paCCMoTpeHbl HH2Ke.

A4OXOAHOCTb aKTHBOB (B npogeHTax)

IOp'oAOK pacffeTa: 4 HCTblfi AOXOA Ao BblmeTa HaAOrOB X 100

Cpe4HHe CYMMapHbie aKTHBbl

3 HaYeHHe xoKamaTAH.: loKa3aTeAb onpeAeAIeTc.1 KaK OTHOlUeHHe npH6blAH OT

OnepaIHOHHOH AeHTeAbHOCTH K COBOKYnHbIM ynpaBASeMbiM pecypcam. MHorHe CneUHaAHCTbh

C4HTalOT rTO COOTHOIIIeHHe HaHAy4lUHM eAHHHqHbIM noKa3aTeAeM AAR OCeHKH 9cxfeKTHBHOCTH

pa6oTbl pyKOBOACTBa 6aHKa.

B HAeaAe, B 3HaMeHaTeAe AOAMHa npHCYTCTBOBaTb CpeAHeCyTO'iHaR CyMMa HeonAa'IeHHWC

nAaTe2Kefi. OAHaKo Bo MHorHX cTpaHax eTa UHq)pa HeAOCTynHa. B Ka'eCTBe ee Cy6cTWIyToB

HCnOAbsylOTCH ApyrHe CpeAHHe BeAH4HHbI - CpeAHBR Ha KOHeC MeCHga HAH KBapTaAa.

AOXoA Ha aKIHOHepHbliH KanHTaA (B npogeHTax)

I 7OpRAOK pacfera: XHHCTbIH AOXOA A4 BbNqeTa HaAoroB x 100

CpeAHauu BeAH4HHa awlHOHepHOrO KanrHTaa

9 Cnpm - panHHUa Me2KA 3apa6oTarHofi H ynAaqeHHofi npoUeHTHoH CTaBKOH, BbIpa2KeHHof B npoUeHTax.

11

HMTepilpeTopOmaHme immaHcouoBH OTrIeTHOCTM

3HaYIeHNenoxa3aTeAH: KpHTepHii AOXOAHOCTH Ha aKUHOHepHbIH KanHTaA.

Pi B 8TOM CAyIae, eCAH BO3MO2KHO, Ay'Ille npH pacMeTe noKs3aTeAR CTaBHhb B 3HaMeHaTeAb

cpeAHHe BeAH4HHbl.

KpHTepNH .94peKTROHOCTH OhIepaf!HOHHON jeHTeAbHOCTM

He CyJieCTByeT o6ugenpHHAToro onpeAeAeHHH 8THX COOTHOiIIeHHH. HOHHTHI ccnpeA,

MHCTaH npOUeHTHaH MapmKa H CTOHMOCTb nOCpeAHHxIeCTBa OTHOCHTCH K BsaHMo3aMeHReMbiM

B OnpeAeAeHHOH mepe CyHMHOCTHM, oco6eHHO BHe y3KHX paMOK 6aHKoBcKoro aHaAH3a. Am

MeAeH HaCTO.RWero PYKOBOACTBa Mbi npeAAO2HM TOIIHbie OnpeAeAeHHH H MeTOAbI pacmeTa

cOOTHoIUeHHH, HCnOAb3yH TepMHHOAorHio, KOTOpaA nOAyqHAa o6ugee npH3HaHHe.

HHCTblH cnpeA (B npo!4eHTax)

H0p0Jox pacCieTa:

3apa6oTaHHble BbinAaMeHHbie

HpOUCHTbI X 100 npOgeHTbl X 100

CyMMa KpeAHTOB Aeno3HTbi, no KOTOpbIM

BbInAa4HBaiOTCH npogeHTbi

3 NaYeHHe moKa3aTeAs 4aHHoe COOTHO1IeHHe OTHOCHTCH TOAbKO K TeM aKTHBaM H

naCCHBaM, no KOTOpbIM BbIlAaqHBalOTCA npOZeHTbI. CAeAOBaTeAbHO, HCKAIO'eHO BARHHe He

cBR3aHHbIX c npoUCHTaMH Aeno3HTOB AO BoCTpe6oBaHH.R, KanHTaAa H He KOMneHCHpyeMblX

pe3epBHbIX Tpe6oBaHHH Ha MHCTblIH 3apa6oTaHHbIH npogeHTHbliH AoxoA, a CAeAOBaTeAbHO Ha

npH6blAH 6aHKa. KpHTepHHi geHeH TeM, MTO BblMAeHReT BAHIHHe CTaBOKI npogeHTa Ha npH6blAH

6aHKa H TeM CaMbiM no3BOAMeT Ayqlue nOHATb HCTO'qHHKH npH6bIAbHoCTH 6aHKa, a oTcIoAa -

cTeneHb YH3BHMOCTH AOXOAHbIX HCTOMHHKOB 6aHKa.

T4HcTaR npoUeHTHaH Map2Ka (B npogeHTaX)

Iopz 4 oAK pacyeTa:

(HpoieHTHbIii AOxOA - npogeHTHbie pacxoAbl) x 100

CpeAiiH BeAH'iHHa CyMMapHbiX aKTHBOB

3NfaYeHHe no xa3aTeA.AA AaHHoe COOTHOUieHHe xapaKTepH3yeT CYU4HOCTHYIO cnoco6HocTb

6aHKa noAy'aTb AoxoA, a HMeHHO AHI)4epeHgHaAbHblH npogeHTHbIH AOXOA B npogeHTax OT

CpeAHHX CyMMapHbiX aKTHBOB.

AAbTepHaTHBHbIM MeTO,OM pac'ieTa npeAyCMaTPHBaeTCI nIOMeigeHHe B 3HaMeHaTeAb

aKTHBoB, npHHOCHI1qHX AoxoA; npH aTOM HCXOA9T H3 npeAnfoAOmeHHH, 9TO npOgeHTHaR Map2ma

OTHOCHTCH K aKTHBaM, HcnOAb3yeMbiM AAA o6ecne'eHHR npof,eHTHoro AoxoAa. OAHaKo aKTHBbl,

He npHHOCAigHe AoxOAa, H He CBq3aHHbie c npOUeHTaMH naCCHBbI OKa3bBlalOT CHAbHOe BAHRHHe

Ha -IHCTyiO npOgeHTHYIO Map2Ky. 9To o6bRCHHeTCH TeM, 'iTO He npHHOCRWHe AOXOAa aKTHBbl

orpaHH'IHBaIOT BO3MO0KHOCTH yBeAH'eHHH AoXoAa, oco6eHHo eCAH AAA HX (PHHaHcHpoBaHHR

HcnoAb3yioTcH naCCHBbl, no KOTOpbIM BbInAa'iHBalOTCR npOgeHTbi; B TO me BpeMA He

12

MNOaHCOBMM aEa4NB

CBRSaHHbie C npOleHTaMH Aeno3HTbi cnoco6cTByIOT pOCTy AOXOAOB, oco6eHHo eCAH OHH

HcnoAb3yioTc5i AAs ()HHaHCHPOBaHHS aKTHBOB, no KOTOpbIM 6aHK noAyAaeT BbICOKHNe npOeHTbi.

HpOqHHi onepagHOHHbIH AOxOA K CYMMapHbIM aKTHBaM (B npogeHTax)

IopRA4o pacIeTa: IpOqHC onepagHoHHbie AOXOAb1 x 100

CpeAHHf1 BeAHHHHa CyMMapHblX aKTHBOB

3NaYeHNe )oKamaTEAg: ,4aHHOe OTHOIueHHe nOKa.3bIBaeT 3aBHCHMOCTb cPHHaHCOBOrO

nOAO0eHHM 6aHKa OT HeTpaAHUHOHHbIX AOXOAOB. YBeAHMeHHe AaHHOrO OTHOmeHHR Mo2KeT

CBHAeTeAbCTBOBaTb 0 3AOpOBOH AHBepcH)HKaUHH nAaTHbIX ycAyr HAH o He3AopoBoM THroTeHHH

K cneKYARTHBHblM npH6bIA3M AAR noKpbITHq AePHUHTa OCHOBHoro npOgeHTHOrO AoxoAa 6aHKa.

OTHouieHHe MHCToro onepagHOHHorO AoXoAa K CyMMapHbIM aKTHBaM (B npogeHTax)

FIOp.OoK pacYera:

H4HCTbIH npoHoeHTHbl' lpOHHe OnepaFUHOHHbie

AOXOA + AOxOAbl x 100

CpeAHaw BeAHqHHa CyMMapHblX aKTHBOB

3NaYeHNe iIoKaSaTea4K AaHHoe OTHOiIeHHe OTAHYaeTCH OT AOXOAHOCTH aKTHBOB Ha

BeAHIHHY He cBH3aHHbIX C npogeHTaMH onepaglHOHHb[X paCXOAOB, ynAa'eHHbIX HaAOrOB, A106

bIX

'pe3BbIqaHHbIX AOXOAOB HAH nOTepb.

'4HCTaH OnepagHOHHaH (HAH nOCpeAHHqecKaH) mapma (B npogeHTax)

Hopz.o0K pacYeTa:

A4OXOAHOCTb aKTHBOB, npHHOCSUI4HX AOXOA + Conpr2KeHHas nAaTa 3a YCAyrH x 100

Bce q3HHaHCOBbie aKTHBbI

EIpogeHTHbie pacxOAbl x 100

Bce q)HHaHCOBbie o6a3aTeAbcTBa

3 HaqeHHe noxasa3aTe.r: HOCpeAHHwecKyio Map2Ky MO2KHO OnpeAeAHTb KaK PaBHOCTb Me2KAy

CTOHMOCTbIO qOHAOB H AOXOAHOCTbhO aKTHBOB, npHHOC$1IHX AoxoA, r?ALoc conpH?teHHbliH AOXOA

OT rIAaTHbbX yCAyr. Pa3HOCTb B KOAHmeCTBeHHOM BblpameHHH npeAcTaBASAeT co6ofi MeHy,

KOTOpyio B3HMaeT 6aHKoBcKaA CHCTeMa 3a nIOCpeAHHqeCTBO Me2KAy nOCTaBUlHKaMH H

nOAb3oBaTeARMH q)OHAOB.

HOCpeAHH%eCKHe H3Aep2KKH. 9To 6oAee nOAe3HblH AAR nOHHMaHHS1 aBCpeKTHBHOCTH 6aHKa

KpHTepHA noAyqaeTCR rIyTeM paa3Ao2KeHHR Ha cocTaBAR1o01je He CBR3aHHbiX C npoyeHTaMH

pacxOAOB. AAR aToro H3MepHloT Ka2KAYIO TaKyio COCTaBARHo0U2Yo B npogeHTax OT CpeAHeH

BeAHMHHbl CYMMapHblX aKTHBOB. K H3MepHeMbiM COCTaBsA110UHM OTHOCRTCS, KaK npaBHAO:

* PacxOAbl Ha OriAaTy TpyAa.

* PacxoAb Ha AIOnOAHHTeAbHbie BbIIA5Tb1 H AonAaTbi COTPYAHHKaM 6aHKa.

13

JiHTrepipeTNpOBaaNe IJHHaHCOBOI OT'JeTfocCTf

* ApyrHe onepagHOHHbie pacxOAbl.

* PacxoAbl no oriAaTe 3aHHMaeMbix noMeigeHHH.

* HaAorH Ha onepagHOHHYIO AeHTeAbHOCTb H AH!aeH3HH.

* O6ecUeHeHHe H cnHcaHHe.

* ApyrHe onepagHOHHb1e H3Aep2KKH.

* PacxoAbl no CO3AaHHIO pesepBOB AAH nOKPbITHR COMHHTeAbHbIX KpeAHTHbLX

Tpe6oBaHHH.

* PacxoAbl Ha co3AaHHC pe3epBoB 3a Bbl-eToM Bo3BpaTa no 6e3HaAe2HbiM AOAraM.

* ApyrHe HBAepnKKH.

* IOAOXOAHblH HaAor.

* YBCAHqeHHe KanHTaAa (npH6blAH).

H1pH6blAH, C TeXHHICcKOH TOqKH 3peHHH He RBARJoIojHecH ,eHOH, B3TMaeMoH 3a

nocpeAHH'qeCTBO, moryT 6blTb, CTaB geHOfi AAA 3aeMJIHKoB, npeo6pasoBaHbl B Hee, nOCKOAbKy

npH6blAH Heo6xOAHMbI AAA BO3Harpa2KAeHHA aXKHOHepOB H yBeAH'eHH.R KanHTaAa 6aHKa.

CyMMa, Bbipa2KeHHaR B npo,eHTaX OT CyMMapHbIX CpeAHHX BeAH'IHH aKTHBOB, CAY2KHT

KpHTepHeM BqX3eCKTHBHOCTH pa6oTbi 6aHKa, nO KOTOpOH ero MO2KHO cpaBHHBaTb C

pOACTBeHHbIMH ylipe2KAeHHAMH Ha TOM 2Ke caMoM pbIHYe, B TO BpeMH KaK pa3AHt IHR

OTHOCHTeAbHbIX pa3MepOB 6aHKOB nO3BOAAIOT CpaBHHBaTb CTpyKTypbl HsAep?KeK.

KpHTepHHN IpfeKETHBHOCTN pa6OTbI COTpyJHHROB 6aaMa

IOCKOAbKy pacxOAbI Ha 3apa6OTHyIo nAaTy o6blqHO COCTaBASHIOT OCHOBHYIO 'iaCTb He

cBa3aHHbIX C npOeHTaMH 6aHKoBCKHX H3AepmeK, npOAYKTHBHOCTb COTpyAHKHOB, OTHeCeHHaH K

pacxoAam Ha 3apa6oTHyio nAaTy HAH HHCAeHHOCTH nepCOHaAa, MOmeT cnoco6cTBosaTb

npaBHAbHOH osCeHKe aq4peKTHBHOCTH pa6oTbl 6aHKa. OAHaKo npOAYKTHBHOCTb COTPYAHHKOB

CAeAyeT OUeHHBaTb C OCTOpO2HOCTbIO, nOCKOAbKy coKpaJgeHHe TeKyu%HX saTpaT 3a C'ieT

qpe3MePHOrO orpaHHMeHHH ypOBHH 3apa6OTHOf nAaTbi Mo2KeT BeCTH K CHHmeHHio KaxecTBa H

a(|XpeKTHBHOCTH CTHMYAHpOBaHHH pa6OTHHXOB, BCACACTBHe 'iero B AAHTeAbHOH nepcneKTHBe aTO

qXaKTH'qeCKH MO2KeT npHBeCTH K CHH2KeHHIO aq" eKTHBHOCTH pa6oTbl 6aHKa.

'-HCTbli AOXOA Ha COTPYAHHKa 6aHKa

IopH 4 o, pacveTa: 'HHCTbIH AOXOA nocAe BblNeTa HaAOrOB

06Wee 'qHCAO pa6OTHHKOB

3 HavmeHe moKasamm: OnpeAeAReT cpeAHHH AOXOA, reHepHpyeMblH KaIAbiM COTpyAHHKOM

6arHia. OTMeTHM, wTO AaHHblH inoKa3aTeAb ropaSAo Bbluile AAR OHTOBOrO 6aHKa, B KOTOpOM

3aHRTo CpaBHHTeAbHO HeMHOrO AiOAeH, HO HX sapa6oTHaH nAaTa BbICOKa, meM AAS pOBHH'HOrO

6aHKa c pa3BeTBAeHHOH ceTblO OTAeAeHHH, B KOTOpOM MHOrO HHKOOIIAa-IHBaeMbIX pHAOBbIX

cAy2KaigHx.

OTHOiueHHe 'HCTOrO AoxoAa K pacxoAaM Ha nepcoHaA

IOpjuO,w pacYera: 'HHCTbIH AOXOA nocAe BbiCeTa HaAOlOB

PacxoAbl Ha 3apa6OTHylo nAaTy

14

0 PNNaHCOsJro aoNaAo

3NaYeHNe moKSxamam OnpeAeASeT AOXOAHOCTb HHBeCTHHiHH Ha onAaTy TpyAa. 3 TOT

nlOKa3aTeAb, B03MO2KHO, Ay'IUIe 'IHCTOrO AOXOAa Ha COTPYAHHKa 6aHKa, nOCKOAbKy OH

nosBoAReT cpaBHHBaTb yMPpe2KAeHHA pa3HbIX THnOB, XOTH H He nOAHOH Mepe. OH no3BoAHeT

oBeHHTb KOHeHbliH pe3yAbTaT KaApoBbix peLueHHH, He3aBHCHMO OT TOrO, HAeT peYb 0

MaAOOnbITHbIX HH3KOOnAaqHBaeMbIX PHAOBbIX cAy2KaujHx HAH BbICOKOKBaAHqpHUHpOsaHHblX H

BbiCOKOOnAaYHBaeMbiX npo()ecCHoHaAax.

iCTOqHHKH HCKA2KEHHH4

Ha.oroo6Aomemie vpbrmaHeCOROoo HocpegHH-iec2Ba

PaccMoTpeHHbie BblmUe OTHOlleHHH nO3BOAHIOT HaHAyqlUXHM o6pa3oM CpaBHHBaTb HHCTHTyTbi

qPHHaHcOBOH CHTeMbI. OAHaKo pHA IpaKTOpOB, BKAIOYaH HaAorH Ha pHHaHCOBOenOcpeAHHqeCTBO, M02KeT HCKa2KaTb aTH OTHomeHHH.1 0 CKpbITbie HaAorH MOryr HMeTb cambie

paMHble (pOpMbi: YCTaHOBAeHHe npeAeAbHOro YPOBHH npOgeHTHbIX CTaBOK H pa3mepa KpeAHTOB

B flOAbSy onpeAeAeHHbIX ceKTOPOB BKOHOMHKH, pesepBHble Tpe6OBaHHH, o6s3aTeAbHbze

HHBeCTHUHH B rOCYAaPCTBeHHbie leHHbie 6yMarH HAH UCHHbie 6ymarH, BbinyigeHHbie

CnegHaAH3HPoBaHHb[MH HHCTHTyTaMH noA CTaBKH HHmKe pbIHOYHbIX. BcHKoe CHHmeHHe

npH6blAeH 3aCTaBAReT 6aHK KOMneHCHpOBaTb nOTepH nyTeM yBeAHqeHHR C6 opoB c

HerpepepeHUHaAbHbIX KAHeHTOB, YTO aqxpeKTHBHO pa6oTaeT Ha Kpocc-cy6cHAHPOBaHHe H

CHHKeHHe Sq)p(eKTHBHOCTH nepepacnpeAeAeHHR peCypCOB Ha pbIHKe.

Kpocc-Cy6CH.HNpOBaHNe

HeKoTopble 6aHKH pa3pa6oTaAH XHTPOYMHYIO CHCTeMy Hc'lHcAeHHR MeH H H3Aep2KeK B

3aBHCHMOCTH OT KaTerOpHH 6aHKoBcKoro AeAa H qpHHaHCOBbIX npOAYKTOB, C TeM YTo6bl

Ka2AbJH npoAyKT HAH KamAaH ycAyra 6blAH caMooKynaiolijHMHcR. Ho Aame B aTOM cAy'ae

H36emaTb KpoCc-Cy6cHAHpoBaHHH He yAaeTcH, nOCKOAbSy AHllb OYeHb HeMHOrHe 6aHKH TaK

yAa'IHO paCgeHHBa*OT CBOH npoAyKTbI H yCAyrH, YITO MOryT o6ecneqHTb BO BCeX cerMeHTax

cBoeli Ae3TeAbHOCTH cKoppeKTHpoBaHHylo c yYeTOM PHCKa npH6blAb. B Tex cTpaHax, rAe

BbICOKH HaAOrH Ha (pHHaHCOBoe noCpeAHHYeCTBO, Kpocc-cy6cHAHpoBaHHe MO2KeT 6blTb OYeHb

3HaqHTeAbHbIM, pacnpoCTpaHHCb Aame Ha 6e3KaAocTHo muTpacpyemblx 33aeMIHKOB H13 YaCTHOrO

CeKTopa, KOTOpbie BblHy2KAeHbI nAaTHTb nOBblIUeHHbIe CTaBKH no KpeAHTaM, nOCKOAbKy

rocyAapCTBO HAH npeq)epeHilHaAbHbie 3aeMUgHKH nAaTHIT no KpeAHTaM nOHHmKeHHble CTaBKH.

Cx phrrMe HpN6HIAN N y6binw

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16

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17

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18

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19

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20

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21

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22

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23

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24

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25

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26

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27

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28

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paCXOAbl, nOCTOAbKy nO0o6HbIi aHaAH3 HMeeT OrpaHH'leHHoe 3Ha'leHHe, eCAH He CqHTaTb

cAyqaH cpaBHeHHH ero c 6aHKaMH, AAR KOTOPbIX THnH'Hbl TaKHe mKe noKa3aTeAH pa6oTbl.

OCHOBHaH qjyHKIgHH 6aHKa - nOAy'qHTb CpeACTBa, B OCHOBHOM, CKAaAbIBaIOI1HecA U3

co6cTBeHHoro KanHTaAa H Aeno3HTOB, H HHBeCTHPOBaTb HX B npOAYKTHBHbie aKTHBbl,

CAeACTBHeM nero 6yAeT nOAy'eHHe npoieHTHoro AoxoAa (ecAH TOAbKO peqb He HAeT O C/x

6aHKe, 6aHKax, o6ecne-HBaiouHx pa3BHTHC UAH 2HAHIHOC CTpoHTeAbCTBO, OCHOBOU

qpHHaHcHpoBaHHR KOTOPbIX COCTaBARIOT 3aHMCTBoBaHHH, a He Aeno3HTbi). KpoMe Toro, 6aHK

npeAOCTaBAeHT Ha rAaTHON OCHOBe CPHHaHCOBbie ycAyrH, B pe3yAbTaTe (fOpMHpyeTCA AOXOA OT

KOMHCCHOHHbIX H npeAOCTaBAeHHH nAaTHb[X ycAyr. 4kH nOAyMeHHR TaKoro AoxoAa 6aHK

AoA2KeH HHBeCTHPOBaTb CpeACTBa (iacTb reHepHpyemou BaAoBoi npH6blAH) B nepCOHaA H

CHCTeMbi o6ecneneHHA aTOU AeRTeAbHOCTH. BaHKy Heo6xOAHMO KperiKoe pyKOBOACTBo, KoTOpoe

cyMeeT OnTHMH3HPOBaTb paCXOAbl. PYKOBOAHTeAH 6aHKOB Ha KOHKYPCHTHOM pbIHKe CTaAKH-

BaIl*rCH C HeO6XOAHMOCTbIO IIATH Ha KOMnpoMHCCbi, KOTOpbIe MOryr OKa3blBaTb 3Ha4fTeAbHOe

BAHRHHe Ha xapaKTep AeRTeAbHOCTH H 9cXFeKTHBHOCTb q)YHKUHOHHpOBaHim 6aHKa. HanpHMep:

KoHTpoAHpoware HpOgeHRHOI# MapAwH. BaHK MO2KeT yAep2HBaTb Ha HH3KOM ypoBHe

OnepagHOHHbie paCXO4bI, CBH3aHHbie C noAAep2KaHHeM CeTH OTAeAeHHH, COBepuiaH OnTOBbIe

3aKyrfKH CpeACTB, npHBAeKaR noA BbICOKHUi npogeHT KpynHbie CpOMHbie Aeno3HTbi UAH AeAag

3aHMCTBOBaHHH Ha AeHe2KHOM pblHKe. C ApyroH CTOpOHbl, 6aHK Mo2KT HHBeCTHpoBaTb cpeA-

CTBa B nepcOHaA H o6opyAoBaHHe, Heo6xo4HMbie AAA npHBAemeHHR c6epemeHHri noTpe6HTeAeH,

'ITO CBH3aHO C HH3KHMH H3AepmKaMH. OTAeAeHHH HHOCTpaHHbix 6aHKoB H He6aHKoBCKHx

qHHaHCOBbIX HHCTHTYTOB o6blMHO COCpeAOTO'IHBaIOT BHHMaHHe Ha KOHTPOAe OnepafHOHHbIX

paCXOAOB. C Apyroi CTOpOHbl, HagHOHaAbHbie KoMMep'iecKHe 6aHKH (3HHaHcHpyioT CBoio

AerTeAbHOCTb 3a c'eT OTAeAeHmeCCHX Aeno3HTOB, KOTOpbIe CTa6HAbHee, a npHMbie npOUeHTHbie

BblnAaTbl no HHM HH2Ke, XOTR aTO conpameHo c nOBbiiuIeHHbIMH OnepaUHOHHbIMH H3AepmaKMH

AAA nAAAep2KaHHI uHHpaCTPYKTypbl oTAeAeHHi. B npHHUHne, HagHoHaAbHbli KoMMepqecKHfi

6aHK AOA2KeH xapaKTepH3oBaTbc.I nOHHmKeHHbIMH npogeHTHbIMH H3Aepm2KaMH (B npoueHTax OT

CYMMapHblX aKTHB0B H (HHaHCOBbiX o6sIaTeAbcTB), nOBbIm11eHHb!MH pacxOAaMH

29

HsrepnperTipoBamNe ipoHaHcoBoi or0weTHocrm

BCTaBKa 2.5AHaAH3 ai"eKTHBHOCTH pa6oTb 6aHKa

(B rOjAOBOr HCqHCAeHHH)

noKaBaTeAH AOXOAHOCTH CCyAbl KpCAHTHbIM HHCTHTyTaMCCy~ab KAHeHTaMFpH6bIAb Ha yCpeAHeHHbIe aXTHBblAerKo peaAH3yembie AoArOBbie HHCTpyMeHThbFIpH6blAa Ha KanIHTaACpeAHHB BbIfAa'HBaeMan CTaBKa

HOnnHaAbHbJlC Tenlbi pOCTa 3a4oA2KeHHOCTb KpeAHTHb1M HHCTHTYTaM

KpeAHTbl H AH3HHrOBbIe onepaumm 4eno3HTbl A0 BocTpe6oBaHHR H cpoIHbieAenO3HTbl KAHeHTOB C6eperaTeAbHble ACnO3HTblKanHTaA CnpeAWITaT PeaAbNbue npOjeNTmbie CTaUKH

PeaAblble TCMNbU pocTa CpeAmR. nOAymaeMaq CTaBxa

MH4eKC nOTpC6HTeAbCKHX UeH CpeAHRh BbinAa'HBaemaa cTaBKa

TeMnbi HHqJIHH CTONMOCTb nocpeAHHYeCTBa (B %% OT cymap-ixKpeAHTbl H AH.3HroBbie onepauHH aKT-ROB)

A4eno3HTbI KAHeHTOB PacxoAbl Ha 3apa60THypo nAaTyKanHTaA

TPacxoAbi Ha noMeCIIeHHJIflpO,yxTHBNocTb nepconaAa HaAorH H AHUeHaHH

,4OXoAbi Ha CoTpyAHHKa (x 1000) 06ecUeHeHHe H aMopTH3aWui

HpH6bLAb Ha paCXOAbl Ha 3apa6OTHyio nAaTy 4pyrHe aAMHHHcTpaTHBHo-ynpaBAeCH'ecKUe pacxoAb

HoumNaAbNble npOUCHTHbIC CTasXN Pe3epBbl AAR nOKPbJTHR y6bNTKOB no KpeAHTaMFloAoxoAHble HaAorH

CpeAHalh noAy'aeMaa cTaBKa YBeAHqeHHe KanHTaAa

AHKBKAHble aKTHBbl 6.6ujag CTOHMOCTb nocpeAHHICCTBa

Ha nepCOHaA H nOMeu4eHHA no CpaBHeHHIO C HHOCTpaHHDIM 6aHKoM HAH He6aHKoBcKHM

(pHHaHCOBbIM HHCTHTyTOM. OqeBHAHo, 'ITO 6aHK, AAA KOTOpOrO (pHHaHCHpOBaHHe o6xoAHTcR

Aopo2Ke, MeM AAR KoHKypeHToB, 6e3 HaAAeKau ero CHHŽKHHH OHepgHOHHbIX paCXOAOB He

CM02KCT 3aHHMaTbC.R npH6bIAbHbIM KpeAHTOBaHHeM nps npOgeHTHbIX CTaBKaX Ha YPOBHe

pbIHO'IHbIX. 'HTO6bi nOAy'HTb 6oAee BbICOKHH AOXOA emy ripHAeTCH rOBbICHTb KpeAIITHbleCTaBKH BbIlIIe PbIHOqHOrO ypOBHR, %ITO, KaKl npaBHAO, Bo3MOmKHO TOAbKO npH AOnyiJeHHH

KpeAHTHbIX pHCKOB Bblllle HOpMbI. HPOUeHTHbie AOXOA H paCXOAbl H 'qHCTblH npogeHTHbli

AOXOA, a TaK2Ke CpeAHHe CTaBKH npH KpeAHTOBaHHH H q4HHaHCHPOBaHHH XapaKTepH3ylar

nOAo2KeHHe 6aHKa B CpaBHeHHH C ero KOHKypeHTaMH, a nocAe COnOCTaBAeHHSJ BpeMeHHbiX

nOCAeAOBaTeAbHOCTeH noKasbIBaloT, B KaKOH Mepe AaHHOe OTHOU1eHHe H3MseHHeTc DO BpeMeHH.

MaXCHMHUagHH Hemp;OffHewwwX .4XoaoB cnoco6CTByeT yBeAH'eHHIO AOXOAOB 6aHKa 6e3yBeAH'ieHHa 6aAaHca. OAHaKo, 3aMacTylo nAaTHble YCAyrH TpyAoeMCH H Tpe6yioT AoCTaTO'HOi

KBaAH(cHKIaHH OT nepCOHaAa, noBTOMY HeHs6e2KeH POCT OnCepaiHOHHbIX paCXOAOB. HOBTOMyBnoAHe eCTeCTBeHHO, KorAa 6aHr C AOXOAOM OT nAaTHbIX yCAyr BbIDile cpeAHero YPOBHH HMeCTH pacXOAbl Ha 3apa6oTHyIo nAaTy BbilIe HOpMbl. KoMMep'ICCKHiH 6aHK, y KoToporo AOXO4bA OTrLAaTHbIX ycAyr OTHOCHTeAbHO HH2Ke B CpaBHeHHH C ero CYMMapHbIMH aKTHBaMH, tieM y

KOHKypeHTOB, CTOAKHeTCR C TpyAHOCTRmH COXpaHCHHH npH6blAH Ha axTHBbI H co6CTBeHHbli

KlanHTaA Ha YPOBHe pbIHO4HbIX cTaHAapTOB. BHe3aIIHbIi pOCT AOXOAOB OT nAaTHbIX yCAyrMomKeT CBHAeTCAbCTBOBaTb 0 TOM, ITO 6aHK nyCTHACH B pHCKOBaHHbie npeAnpHRTHR, HS6era-

eMble ApyrHMH 6aHKaMH - BblAa'ly rapaHTHHi, BaAIOTHblH ap6HTpam HAH ApyrHe conpSDeHHble C

30

BblCOKHM pHCKOM q)opMbb AeHTeAbHOCTH, HTO OCO6eHHO OTHOCHTCH K CTpaHaM, He npHHSBHIHM

CTaHAaPTOB no PHCKOBOMY KanHTaAy.

KoHmpoAmpoBauHe Om1epaNHoHHhX pacxo4oB. OnepaIHOHHbie paCXOAbl Ha npHeMAeMO

KOHKypeHTHOM pbIHKe o6bI'HO BeCbMa cTa6HAbHbI. PacxoAbI Ha onAaTy TpyAa BO Bcex 6aHKax

npHMepHO OAHHaKOBb1 no npHnHHe nOABHmeK Ha KOHKypeHTHOM pbIHKe TpyAa HAH

CyIIeCTBOBaHHM CTaHAaPTH3HPOBaHHbix npo(pcoio3aMH UIKaA onAaTbi. PacxoAbl Ha 3apa6oTHyio

nAaTy Hm2Ke pbIHOiHOrO YPOBHH AAA 6aHKa KOHKpeTHbIX Pa3MepOB MOryT CBHAeTeAbCTBOBaTb

AH6o c 'pe3Bbi'aAHO BbICOKOU 3c4eKTHBHOCTH ynpaBAeHHs KaApaMH, AH60 o HeBO3MO2KHOCTH

HHBeCTHPOBaTb AOCTaTO'iHbIC cpeACTBa B OCHOBHOH npOAYKTHBHbIH pecypc 6aHKa. 3 Ta

HeBO3MO?KHOCTb MOmeT nPOHBARTbCA B nOHH2KeHHbIX CTaBKaX OnAaTbI, H3-3a 'erO Ka'eCTBO

nepcoHaAa 6aHKa 6yAeT nocpeACTBeHHbIM, AH6 o B OTCYTCTBHH aA4KBaTHbiX npOrpaMM

nOArOTOBKH KaApOB. BoAee BbICOKHe, MeM pbIHO-iHbIe pacxOAbI Ha 3apa6oTHyio nAaTy MoryT

yKa3blBaTb Ha noTepIo KOHTpOAH HaA PaCXOAaMH Ha onAaTy TpyAa HAH Ha rOTOBHOCTb nAaTHTb

3a KBaAH(HKaI,HIO, 'TO BcerAa HBAmeTCSI BbIrOAHbIM BAO2eHHeM CpeACTB H o6eWaeT xopoluHe

AOXOAbi 6aHKa B 6yAyWeM. XOTX pac4eT yPOBHeM AOXOAOB Ha PYKOBoARH_qero H Ha pHAoBoro

pa6oTHHKa momeT cnoco6CTBOBaTb ogeHKe npOAYKTHBHOCTH nepcoHaAa 6aHKa H

aqKpeKTHBHOCTH KaApOBOUi nOAHTHKH ero, npHMHHy 6oAee BbICOKHX, 'jeM pbIHOMHbie, paCXOAOB

Ha 3apa6oTHyio nAaTy TpyAHO onpeAeAHTb, He noceTHB 6aHKa. HIoAo6HbIM o6pa3oM HH3KHe

PaCXOAbl Ha noMeu_eHHR MOryT CBHAeTeAbCTBOBaTb 0 TOM, tITO nepeA aHaAHTHKOM yCTOHBUIHHCSH

6aHK C co6cTBeHHoii HeABH2KHMOCTbIO, HAH 0 TOM, 'ITO Ha COAep2KaHHe nOMeIeHHM BbIAeAHeTCH|

HeAOCTaTO'IHO CPeACTB, B TO BpeMH KaK paCXOAbI BbIlue pbIHO'HOro YPOBHH MOryT yKa3bIBaTb

Ha TO, mTO 6aHK apeHAyeT npaKTHmeCKH Bce 3aHHMaeMbie HM nOMeiIeHHq. K nPHmepy, eCAH

6aHK PeIiHT nOAy'iHTb nPHPOCT KanHTaAa OT npOAaa2H cBoero aAMHHHCTPaTHBHOrO 3AaHHH H

BRTHTU ero B apeHAy y noKynaTeAH, nplOgeHTHbie H aMOpTH3ailHOHHbie pacxOAbi ero nOHH3HITCH,

a pacxOAbl Ha pa6o-fHe nOMeU4eHHH Bo3pacTyT (CKpbITbie pe3epBbI TaKmKe yMeHbiIIaTcH). YICHO,

'ro Aio6bie OTKAOHeHHH OT pbIHO'qHOrO YpOBHH B Aio6of KaTerOPHH AaHHbIX roBopHT 0

HeO6xOAHMOcTH 6eceAbl c PYKOBOACTBOM 6aHKa AAA YCTpaHeHHq OnpaBAaHHOCTH OTKAOHeHHH.

ANmaANg DIJMeeKTHzBocTH pa6oTri 6aHAka

HaH6oAee rAy6 OKHA Ha HaCToH5iuee BpeMH nOAxOA K aHaAH3y a)4peKTHBHOCTH pa6oTbl 6aHKa

npoHAAIOCTPHPOBaH B Pa3AeAe FlpHAOmmeH 4, nOCBRUeHHOM aHaAH3y, H pHC. 2.5. AHaAH3y

noABepraiOrcH AaHHbie KBapTaAbHbIX H rOAOBbIx c'eTOB npH6biAeA H y6bITKOB, npH BTOM

paCC'qHThBa[OTCSI CpeAHHe OCHOBHbie KaTeropHH 6aAaHca 3a nepHOA, OXBa'ieHHbIH CcmeTOM

npH6blAeM H y6blTKOB,1 8 a TaKme:

* HOKa3aTeAM AOXOAHOCTH, Bblpa2KaeMbie 'epe3 npH6bIAb Ha ycpeAHeHHbie aKTHBbI H

Ha KanMTaA.

* TeMnbi pocTa, OTHOCRAHeCH K OCHOBHbIM KperHTaM, AenO3HTaM, KanHTaAy H

uIraTaM 6aHKa.

18 B cHCTeMe 6a3bl AaHHbIX STO BbinoAHAeTCA llyTeM nIpOmHTbiBaHHI AaTbt H nepHoAa sanHcH 0 npH6bILH mm

y6brTme H ycpeAHeHsE HH()opMaUHH 6aAaHca sa npoLueALune 4 MecSl4a AAA KDapTaAbHoro OT9eTa HAH 13 mecAFeB

AA roBouoro oT'eTa (Ha'aAbHasI Toqxa Heo6xoAHMa AAA noAy'eHHA HCTHHHOrO ycpeAHeHHoro SHa-ieHHiH,

nosTomy 4 mecAjga, a He 3 AAi KBapTaAbHoro omeTa).

31

HffTepupernpoBamwe ipmfaHcoBoi orTerHocrB

* IPOAYKTHBHOCTb nepcoHaAa, onpeAeAHeMaH KaK AOXOA B pacqeTe Ha OAHOrOpa6oTHHKa H KaK npH6

blAb B COOHeCCHHH c pacxoAaMH Ha 3apa6oTHyxo rLAaTy.* CpeAHHe noAy'iaeMb!e H BbinAa-HBaeMbe ripogeHTHbie CTaBKH.* CTOHMOCTb nocpeAHHmeCTBa.

4AH paccmaTPHBaemoro noAxoAa Heo6xoAHMbl AaHHbie 6aAaHca H cieTa npH6blAeH Hy6blITKOB, nORBOARlOIIHe nOAy'HTb OCHOBHble noKa3aTTAH aq4CeKTHBHOCTH pa6oTbl(OTHOmeHHH), KOTOpbIe He 3aBHCHT OT pa3MepOB 6aHKa H HOTOMY HeriOCpeACTBeHHOConOCTaBHMbl C noKa3aTeA3IMH ApyrHx 6aHKoB H MOryT 6

blTb pa3BepHyTbi BO BpeMeHH.HIOCKOAbKy AOXOAbI H PacxOAbi aHaAH3HpyIOTCH OTHOCHTeAbHO YCpeAHeHHbIX aKTHBOB HnaCCHBOB 3a riepHOA, K KOTOpOMy OTHOCHTCH c'eT npH6blAeH H y

6blTKOB, Mo2KHo cpaBHHBaTb

nOKaSaTCAH no nepHoAaM pasHoH AAHTeAbHOCTH. KOHe'HO, STO B03MOmKHO, eCAH AAR 6aHKa HeXapaKTepHbI 3HaHHTeAbHbie CeSOHHbie KoAe6aHHM,' MTO THnHqHO, HanpHMep, AAR c.-x. 6aHKoB.HIpHMep H3 lpHAO2KeHHR 4 oxBaTbIBaeT AAH nOAHbix roAa, OKOH'IHBIUIHXCR 30 HIOHII 1989 H1990 r., IIJeCTHMeCHqHbIH nepHoA C OKOHqaHHeM 31 AeKa6pa 1990 r. H KBapTaA,3aBepHIHBMUHicm 31 MapTa 1991 r.

Bce ynpaBAeH'1eCKHC peiucHHa H BHCUIHHe OrpaHHIeHHA BAUHIOT Ha AOXOAHOCTbco6cTBeHHoro KanHTaAa H aKTHBOB (onpeAeAeHbl BblIe), KOTOpbie npeAcTaBAIIOT ABaOCHOBHblX H3MepHTeAR cnoco6HocTH 6aHKa reHepHpoBaTb co6CTBeHHblH KanHTaA, Heo6xoAHMbXHAAR o6ecneqeHH.R POCTa H npeOAOAeHH5I BKOHOMH1CCKHX TpyAHOCTCH.

,JOXO4HOCm D Ha aKgHOHepHbIH XaBJHTBrA - OnpeAeAHCT YPOBeHb npH6blAH AAR HHBecTOPOB HnOTeHUHaA yBeAH'ieHHH KanHTaAa. B YCAOBH1X HHCPARHHH AaHHOe OTHOIIIeHHe AOA2tHO 6

blTb noKpaHHeCi Mepe aKBHBaAeHTHo 6a3oBblM TeMriaM HH(pA¶1HH: B aTOM cAy'ae 6aHK COXpaHaeT BpeaAbHOM Bbipam2eHHH CBOIO KanIHTaAbHylo 6a3y, XOTH Ha AHBHAeHAbi Mo2IeT HHqero HeOCTaBaTbcH. CooTBCTcTByIOu4Hui peaAbHblHi pOCT co6CTBeHHoro Kan TaAa H O6XOAHM A11Aio6oro peaAbHOrO pa3BHTHR AeAOBOH aKTHBHOCTH 6e3 co3AaHHR H3AHI11Hero AaBAeHHH HaaAeKBaTHOCTb co6cTBeHHoro KanHTaAa 6aHKa. OAHaKo, aHaAHTHK AOA2KeH nOMHHTb 0 TOM, 'TOBbICOKaH AOXOAHOCTb co6cTBeHHoro KainHTaAa MomeT 6

blTb o6paTHo nponopUHOHaAbHoU

AOCTaTOqHOCTH co6CTBeHHoro KanHTaAa. HeaAeKBaTHO KarIHTaAH3HpoBaHHbiH 6aHK, T. e.Map2HHaAbHO upH6blAbHbIH, M02KeT HMeTb nOBbIIu1eHHyiO npH6blAb Ha co6cTBeHHblfi KanHTaAno CpaBHeHHIO C XOpOIDO KanHTaAH3HpoBaHHbIM H pa6OTaioJjHM 6aHKoM. IlOCKOAbKy Aio6aIHeaAeKBaTHOCTb pe3epBOB AAA nOKPbITHH COMHHTeAbHbIX KpeAHTHbIX Tpe6oBaHHH o3Ha'iaeT3aBbiU1eHHe KanHTaAa, AaHHOe OTHOUIeHHe MO2KeT 6

bITb CHAbHO Ae(pOpMHpOBaHO, eCAHyKa3aHHbie pe3epBbl CTa6HAbHO H 'ieCTHO He oTpa2KalOT BO3MeCqaeMOCTb nOpTqpeAR BbiAaHHbIXKpeAHTOB.

,Joxqo4HocTb aNTHBOB - onpeAecAeT 'HCTbHi AOXOA, reHepHpyeMbiH B pe3yAbTaTeHCnOAb3OBaHHR CYMMapHbiX aKTHBOB 6aHKa, nO8TOMY AaHHbiH noKa3aTeAb MeHee nOABep2KeHHcK2ameHHMm, x'eM AOXOAHOCTb co6cTBeHHoro KanHTaAa, nOCKOAbKy Aio6oH HenOPRAOK Cpe3epBaMH AAH nOKpblTHSI COMHHTeAbHbIX KpeAHTHb]X Tpe6oBaHHH OKa3bsBaeT MeHbUCeeOTHOCHTeAbHOe BAHRHHe Ha CyMMapHbie aKTHBbI, meM Ha MeHbIIIHH no BeAHqHHe co6CTBeHHb1fiKauHTaA. KOAe6aHHn aToro OTHOiuIeHH.9, KOTOpOe 3aBHCwT OT 6oAee OrpaHHqeHHbIXonpeAeAeHHH aKTHBOB, HanpHMep, aKTHBOB, npHHOCHUHX 4cxo4 (Bce Kpe4HTbl cCyAb1,

32

HCTOIIHHiCN NMRaNCOBOH MNHOpMamNN

HHBeCTHUHH H npHHOC$HIMHe npOUeHTHblH AOXOA AenO3HTbi), nomoraioir rAy6me o0eHHTb

pa3AHmHR Me2KAy 6aHKaMH HAH H3MeHeHHJI BO BpeMeHH.

AHaAIS n;pogeHTHbix CTaBOK. AHaAHTHK Mo2KeT IOAy'qHTb AOnIOAHHTeAbHYIO AAA ce6A

HH4popMaguHo O xapaKTepe AeRTeAbHOCTH 6aHKa H H3MeHeHHRX Ha PbIHKCe BO BpeMeHH,

paCC'IHTaB cpeAHHHf npOgeHT, BbinAaYHBaeMbif no (pHHaHCOBbIM o6HsaTeAbcTBaM. 3 TOT aHaAH.3

AOnOAHReT aHaA3 npOgeHTHOH Map2KH, no3BOARX HanpHMYIO OgaeHHTb CTOHMOCTb

(pHHaHcHpOBaHHH AAH 6aHKa H KpeAHTHbie CTaBKH. Aame B cAy'ae, eCAH 6aHK npO4oAmaeT

Hapa,eHHe npOUeHTOB no 6e3HaAe2HbIM KpeAHTaM HAH 3aBblinaeT npHHOC He 4OXO4 aKTHBbI,

AaHHble BpeMeHHbIX nOcAeAoBaTeAbHocTeH Bce euge MoryT CBHAereAbCTBOBaTb 0 HanpaBAeHHH

npOHCXOAHuHX BHYTpH 6aHKa H.MeHeHHH, a eCAH pbIHOHaH npacKTHKa B UeAOM yAOBAeT-

BOpHTeAbHa, - nOCAy2KHTb 6a3ofi AAH CpaBHeHHH. OAHaKo noKla3aTeAb qPyHAHPOBaHHR HMeeT

orpaHHqeHHYIO geHHOCTb, eCAH OH HCKa2reH BKAiOMeHHeM B pac'eT pe3epBOB AAH nOKPbITHR

COMHHTeAbHbIX KpeAHTHbIX Tpe6OBaHHH. KaK rOBOPHAOCb BblUle, nlOKa3aTeAH 8)NplCKTHBHOCTH

pa6OTbi 6aHRa MoryT OKasaTbcH nOA cyUgeCTBeHHbIM Bo3AeHCTBHeM H3M3eHqiouiHxcR

8KOHOMHYeCKHX UHKAOB.

AHruINs 7pOHSqBO,4HTeAbHOCTf nIO3BOAxeT H3MepHTb aqXpeKTHBHOCTb OAHOrO B3 TpeX

OCHOBHbIX pecypcoB 6aHKa - ero pa6OTHHKOB, peryTaUHH H (pHHaHCOBbiX o6a3aTeAbcTB, AAR

'jero paCCYHTb1BaIOTCH AOXOA Ha PYKOBOAH1gerO HAH AOXOA Ha pHAOBOrO pa6oTHHKa 6aHKa.

H3MeHeHHe AaHHOrO OTHOlueHHB BO BpeMeHH HenOCpeACTBeHHO oTpa2KaeT cnoco 6 HoCTb 6aHKa

ynpaBARTb CBOHMH KaApaMH H BcI4eKTHBHO Ha YPOBHe H3BepKeRK KOHKYPHpOBaTb C

POACTBeHHbIMH 6aHKaMH.

AmaAoD JIoroToB maJAHlHOCTH

B aHaAHS KOpnOpagHOHHb1X 3aeMUjHKOM o6blYHO COCTaBHoU maCTbIO BXOAHT aHaAHB nOToKOB

HaAHqHOCTH, no3BoAR1OIIHjH nOHRTb, KaK KOMnaHHH reHepHPY1OT H HCnOAb3ylOT CBOH (OHAbl.

9TOT aHaA3 HCKAlOqHTeAbHO Ba2meH AAH cerTopa yqeTa, rAe HaAH'qHbie H 6e3HaAHqHble

no3HMHH qeTKo AH4CepeHIHpyIOTcH, noS3BoAHI BbIHBAHrTb HCTO1HHKH HaAH%IHOCTH,

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33

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34

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35

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36

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37

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39

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40

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43

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'TO BTO He OTHOCHTCHI K HenAaTe2Kecnoco6HoMy 6aHKy, KOTOpblH B ny6AHKyeMbIX ()HHaHcOBbIXoTRqeTax coo6ujaeT o CBOCH HenAaTe2Kecnoco6HOcTH (XOTH TaKoe cAyqaeTcsil). 2 4 HoKaaaTeAHpa6oTbl 6aHKa, HenAaTemecnoco6HocTb KOTOporO He caMooqeBHAHa, CAeAyeT aHaAH3HPOBaTb BOBpeMeHH, wTO nO3BoASeT BbIIBHTb onpeAcAeHHbie TeHAeHgHH, H B CpaBHeHHH C BeAC sHMH

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44

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45

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46

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47

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48

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49

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51

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54

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55

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57

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58

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59

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60

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61

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62

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63

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64

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65

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66

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67

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68

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69

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70

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71

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72

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BsaHMOOTHOLueHHH C 3aeMIUHKOM, nOnbITaeTCR STO CAeAaTb.

50 TaKau TaKTHKa mo2KeT OKa3aTbCS HenpO4yKTHBHOH, KaK cAeAyeT H3 npHBeAeHHoro HH?Ke npHMepa.

FpIeKT cTpoHTeAbcTBa KpynHoro oTeAA AonHyA, H KoHcopUHyM rocyAapcTBeHHbiX 6aHKoB npeAcTaA nepeA

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73

HmTpoperNposamIe ONHaeOfloRN OrYerMoCrN

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rOTOBHOCTb npOqICcCHOHaAbHbIX ynpaBAHiOuHX BbIAaBaTb KpeAHThI, MOryT 3aMeTHo nOBAHRTb HHeKOTOpbie BHeCI1HHe qpaKTOpbi.

v 17paBoEe o6ec.eveHHe, KOTOpoe 03HaqaeT aAeKBaTHOe H 6e3AHqHoe npHHymAeHHe KBbInOAHeHHIO KOHTpaKTHbIX CorAamIIeHHH H AaeT BO3MO2KHOCTb KpeAHTOPY 3a6HpaTb ce6e HnpOAaBaTb 3aAor, npeAAomeHHbJH no "nAOXHM AOAraM, H TeM CaMbIM AeMOHCTpaTHBHOnOKa3blBaTb rOTOBHOCTb CBoero 6aHKa HCnOAb3OBaTb yCTaHOBAeHHbIH npogecc.5 1

* Kpe4H7wNaA HHepOpMagJz. HaAH_He KaqeCTBeHHoH HH(pOpMaMHH no Kpe4HTHoH

HCTOpHH 3aeMU4HKOB B 43aUHX 6aHKax MOŽNT 3al1HTHTb KOHKpeTHblH 6aHK OT

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OT AOCTyrna K q)OHAaM AeliCTByeT OTpe3BASlou4e Ha HapyllHTeAeH 4OArOBbIX o6HiaTeAbcTB.PacnpeeCAeHHe KpeAHTHOH HHqOpMaUHH Me2KAy 6aHKaMH-KpeAHTopaMH, npHqeM HHWOpMaMHH

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nOBTOMy OTCYTCTBHe CHCTeMbI KpeAHTHOH HHcIOpMaUHH BpeAHT HMeHHO He6OAbJIIHM 6aHKaM.FloAo6Hbie CHCTeMbl Tpe6yIOT aAeKBaTHOFO npaBOBoro o6ecneCMeHH. H MOryT 6 biTbqpeSBbl-iaHHO AOpOFOCTOHl_HMH, IIO8TOMY HCnOAb3OBaHHe HX Ha He6OAbIIIHX (HHaHCOBbIX

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pa3pa6oTaHbi.

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a npoIueAlUlHe C TOrO BpeMeHH rOAblHesaaepLueHHoe 3AaHHe nocTeneHHo pa3pylUaAoCb, H OAHOHpeMeHHO CHH2KaAaCb ero CTOHMOCTb KaK SaAOra.

51 K npHMepy, XOTH MHOrHe a)ppHKaHCKHe CTpaHbi yHaCAeAOBaAH npaBOBy1o CHCTeMy eBponeixcKoro THna,

KOTOpaR npeAYCMaTPHBaeT noAy4eHHe KpeAHTOB nl0A 3aAor co6cTBeHHOCTH H seMAH, a 6amKy pa3peuxaeT 3a6paTmce6e H npoAaTm TaKylo co6cTBeHHOCTb, eCAH 3aeMIIHK He B COCTOXHHH paCiAaTHTbCR c KpeAHTOpOM, Ha npaKTHKeTpaAHIHOHHble UeHHOCTH MOryT MeiUaTb 6aHKy HAH ero nepcoHaAy Ha AeAe npH6erHyTb K rIOMOi_qH npaBosoronpogecca, HAH, eCAH o6paWeHHe B CyA nocAeAyeT, cHcTeMa cyAonpOH3BoAcTBa BnoAHe MoKeT OTpearJHpOBaTbHeAAeKHaTHO. fICHO, 4TO B TaKHX cTpaHax HaAe2KAa Ha 3aAor conpRffleHa CO SHa9HTeAbHO 6oAee BblCOKHMpHCKOM, '1eM B CTpaHax, rAe 3aRoH noBceMeCTHO H eAHHoo6pa3Ho yBamKaeTCR.

52 flpHMepoM HBAxeTcH npcBOCXOAHaB cHcTeMa, paspa6oTaHHaA Ha (H)RAHnHHHax npH noAAep2KKe co CTOpOHblUeHTpaAbHoro 6aHxa. B Ka'ieCTBe rIpOToTHnIa HCIIOAb30oaAH MoACAb IPHpMbl À4aH 3HA BpeAcTpHT", BKAwOaRcrpyxTypy c6opoB c noAb3oBaTeAeH, oAHaKO HeAocTaTo9HocTh o6beMa onepagHiH nopoAHAa npo6Aembi CKoMneHcaBeiH H3Aep2ceK, cBq3aHHbIX C pa6oTOH TaKoH cHcTeMbi.

74

GLaANC

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YITO HAeHTH()HUHP0BaHbl KaK COMHHTCAbHbie B KaKoM-To 6aHKe HAH B KaKHx-To ApyrHx 6aHKax,

a TaKme CTaTHCTH'leCKHH KOHTpOAb OCTaAbHblX KpeAHToB.

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3acAymHBaioT oco6oro BHHMaHHR, no3TOMy HX MO2KHO nOKla3blBaTb OTAeAbHOH CTpOKOii, KaK B

lpHHMepe NH HpHAo2KeHHR 1, B cnefHaAbHOM pa3AeAe 6aAaHca HAH B nocTpaHH'HbIX

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no "pa6o4HM" OCTaTKaM Ha CveTaX B HHOCTpaHHbiX 6aHKax-KOppecnoHAewrax, "ITO Heo6XOAHMO

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75

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76

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77

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paCXOAbl Ha 3apa6oTHyIo nAaTy nepcoHaAa H KOHKYpHpOBaTb B OTHOIIueHHH npeAOCTaBAeHHR

ycAyr qpHHaHcOBOMy pblHKy. TeXHOAOlNveCKHR pHCK" aBTOMaTH3aUHH CTaA 3HatIHTeAbHbIM,

TeM He MeHee PYKOBOAHTeAH He6oAbMHx 6aHKOB, KOTOpb!e eu4e He o6omrAHcb Ha

npOBaAHBII1HXC.9 npoeKTax aBToMaTH3agHH, qaCTO HeAOOUeHHBa1OT ero. 9To oco6eHHO

HeraTHBHO npOEBAHeTCR B Pa3BHBaIOIqHXCE CTpaHaX, KyAa npOAaB4bi annapaTHoH qaCTH MOryT

c6biBaTb rpoMO3AKHe ycTapeeBiiHe CHCTeMbi, BHeproCHa6meHHe H o6CAyMHBaHHe Moryr 6blTb

HeHaAe2KHbIMH, a AoCTyna K npoAaBUaM npoBepeHHoro 6aHKoBcKoro nporpaMMHoro

o6ecneqeHH.R Mo2KeT He 6blTb Boo6Hje.5 9HeAoHHBeCTHpOBaHHe aBToMaTH3aUHH Mo2KeT

npHBeCTH K yAyq'ieHHIO OTHOiIIeHHR OnepagHOHHbIX H3Aep2KeK K o6UjHM aKTHBaM B 6Ai2HeA

nepCneKTHBe, 0 seM rOBOpHAOCb BblIIC, H He o6ecne'iHTb 6aHKy yAep2KaHHE

KOHKypeHTOCnoco6HOCTH B AaAbHeH nepcneKTHBe. 3aBbIlIIeHHbie HHBeCTHUHH B pe3yAbTaTe

BHeApeHHM CHCTeM C spe3MepHoH npOH3BOAHTeAbHOCTblO AH6o o6AaAaJoUJHx BOSMO2KHOCTHMH,

Heo6xoAHMbiMH Ha npOTameHHH cpoKa npoeKTa B MeAOM, HAH B pe3yAbTaTe cTpeMAeHHH

oKa3aTbc.I Ha nepeAHeM py6eme TCXHOAorHH (B npOTHBOBeC 3Ha'IHTeAbHO MeHee AoporoMy

npeAbiAyueMy BapHaHry) MOrYT HCTO1IHTb HHBCCTHUHOHHbIe BO3MO2KHOCTH 6aHKa, npHBR3aTb

ero K HecOOTBeTCTBy1OgieH TeXHOAorHH H nepeHanpH5b onbIT pyKoBOACTBa. TaKHM o6pa3oM,

59 3TO M2KeT nlOATaAKHBaTh K HCnOAbsOBaHHio ycTapeBllHlx ripoMeccos YIpHHJTHx pemeHHi: T. e. cHa'aAa

Dbi6HpaloT annapaTHoe o6ecne'eHme, a 3aTeM noA Hero coBAalOT o6ecneqeHHe nporpammnoe. Tarofi noAxoABOcMpOHMBOAHT /sApaBbzA cMblcA/ 60-7 0-x rr., KorAa annapaTHbme cpeAcTBa 6biAH OTHOCHTeAbHO Aopo23e

nporpammHoro o6ecnemeHHn. OAHaKo cerOAHJ KaMecTBeHHoe nporpaMMHoe o6ecne'eHHe sa4acTyxo 3Ha'HTeAbHO

Aopome annapaTHblx cpeAcTB, nOBTOMY npouecc npHHJTHKR peuieHHJI AOA2tCeH Ha'HHaTbCS C OnpeAeAeHHsnOrpe6HOcTei aBTOMaTH3aUHH, H4AeHTH(PHKaUHH nporpaMMHoro o6ecnemeHHR, KoTopoe yAOBAeTBopHT

nOCTmBAeHHOH BaAame (npH sTOM CAeAyeT oTAaBaTb npeAno'TeHHe nporpammHomy o6ecne'eHI, KOTpOe MO0KHO

HcnoAbsoBaTb Ha paSHoM o6opyAOBaHHH, B oco6eHHocTH MecTHOrO npoHsBoAcTBa), noAo6paTb cooTBeTcTByioIuZIO

annapaTHyio macTm H MOAH(pH;IpOBaTb BHyTpeHHHe npoUeAypbl nO4A XapaKTepHCTHRH nporpaMMHoro o6ecnemewui.

82

SaAame

4AA. OeHKH BCAHnHHbl PaCXOAOB Ha o6opyAoBaHHe Heo6xOAHMbi nOHHMaHHe CTpaTerHH 6aHKa B

o6AacTH aBToMaTH3aUlHH CBoeH AeRTCAbHOCTH H BepHaH oUeHKa BO3Mo2KHocTeH pyKOBOACTBa.

TpaHcnopTHble CpeACTBa MoryT HMeTb 6oAbuxoe 3HaMeHHe AAR 6aHKoB C pa3BeTBAeHHOH

cHcTeMoM oTAeAeHBH B ceAbcKoH MeCTHOCTH, oco6eHHo B CTPaHax C nAoxoiH Aopo2KHoH ceTbIO.

KpoMe Toro aBTomO6HAb - BTO o0eHb npHBAeKaTeAbHaR AbroTa, oco6eHHo B KOHTPOAHPYCMbIX

rocyAapCTBOM 6aHKax HAH B CTpaHax c BbICOKHM ypOBHeM noAOXOAHoro HaAora AAR IacTHbIx

AHU.

* Me6eAI, H o6cTaHoBKa. 3 AeCb HMeeTCH B BHAY CTOHMOCTb CTOAOB, CTYAbeB H Apyroni

o6bllHOfi KOHTOpCKOH Me6eAH, a TaK2Ke pa3AH'IHbix neperopoAoK H AeKoPaTHBHbIX BaeMeHToB.

CPOK aMopTH3agHH o6bl'qHO npeBblluaeT 5 AeT. TonHOCTb o0eHKH BTOH KaTeropHH aKTHBOB

3aBHCHT OT aB"eKTHBHOCTH 6aHXOBcKOHi CHCTeMbI KOHTPOAR 3anacoB: yTpaTa Me6eAH MomeT

npoAeAaTb 3aMCTHyio 6 pelub B pecypcax 6aHKa.

* HesawepmeHmoe CTPOHTeAbCTBo npeACTBASAeT co6ofi aKTHBbl, B CBH3H C KOTOpbIMH

3aqacTyio ymKe 6blAH noHeceHbI 3HaqHTeAbHbie pacxoAbl (B qpopMe nepHOAH'eCKHx nAaTemeeH),

TeM He MeHee CTpoHTCAbHbie o6'beKTbi Bce euie He npHroAHbI K HcnOAb3OBaHHIO.

* .3a Bb!eToM HaKOIaeHHog aMOpTH-agHH. 3 Ta nO3HUHR, eCAH OHa HMeeTCH, He

npeAycMaTpHBacT o6brIHO pa36HeHHH no BHAaM aKTHBOB; AaHHbie no Me6CAH H o6opyAoBaHmio

MoryT 6blTb noKa3aHbI 3a BbNCeToM HaKonAeHHOH aMopTH3alHH. 5ICHO, wTO npH OTCyTCTBHH

a4qKCKTHBHbIX OpraHOB HaA3Opa HAH o6u4enpHHHTblx HOpM y'eTa, aMOPTH3agHOHHb1e

OTqHCAeHHH 3a A1060H roA Mo2KHO H3MeHHTb B CeARX KoMneHCaUHH H3MeHeHHu noKa3aTeAeH

OnepaTHBHOH AeCTeAbHOCTH. BecbMa 2KeAaTeAbHa npO3pa-IHOCTb AaHHbIx.

He6arnaoncKCHe MaTepHaAbHbie aKTHBbl, KaK npaBHAO, OXBaTbIBalOT 3AaHHR H 3eMAIO,

KOTOpbic HaMepCHHO HAH HeHaMepeHHO 6bIAH npHo6peTeHbI Ami qeAeH HHbiX, HemieAH

6aHKoBcKoro AeAa. 3 To MOlKCT 6blTb co6 CTBeHHoCTb, nepeieAliaH K 6aHKy OT -3aeMUJHKa, He

BbInOAHHBiI1ero yCAOBHH KpeAHTa, B O2tHAaHHH npoAamH HAH cneKYAHTHBHble HHBeCTHUHH.

HopMaTHBHble AOKYMeHTbl AOA2KHbI OnpeAeAMTb pasyMHbie npeAeAbi B OTHOUIeHHH

npoH3BOAbHbIX HHBeCTHgHH B M3eMAIo H 3AaHHR He6aHKoBcKoro Ha3Ha%ieHHH, a TaKe2K

4AHTCAbHOCTb CpoKa, B TeC'eHHe KOTOporo 6aHK Mo2KeT yAepCKHBaTb A0 npoAa2KH nepemeAuWo

K HeMy co6CTBeHHOCTb, HOBTOMY AaHHaR KaTerOpHH aKTHBOB He MO2KeT 6blTb 3HaqHTeAbHoH.60

ECAH 2Ke CTOHMOCTb aKTHBOB 3AeCb CTaHOBHTCH 3aMeTHOH, eCTb CMblCA nOCTaBHTb noA

COMHCHHe npeACAbI yKa3aHHbIX HHBeCTHgHH.

.4pyrr7e ajmKTbr

AKTHBbl, He ynOMHHyTbie HH B OAHOH CTaTbe 6aAaHca, 06b1i-HO KOHCOAHHPYIOTCrC B OAHOH

HAH 6 OAbIIeM 'IHCAe rpynn noA Ha3BaHHeM ApyrHe aKTHBblI. HeKoTopbie TaKHe aKTHBbl MoryT

6blTb BbiAcAeHbI OAHOH CTPOKOH, a OCTaAbHbie KOHCOAHAHPOBaHbl B HeKOeH o6ujefi KaTerOpHH,

KOTOPa8 MO2KeT CAy2KHT`b AAM lpHKPbITHf MH02KeCTBa nlperpeIlleHHH. B HeCKoTopbix 6aHKax

60 3 AoynoTpe6AeHHA He6aHKOBCKOH HeABHNHMOCTbIO Co CTOpOHbI psAa 6amKOB CWA o6yBAOBHAH BBeAeHKe

Ha 5 AeT npeAeAbHoro cpoKa yAep2KmaHH nepeueAlleA K 6aHKy CO6CTBeHHOCTH SaeMuHKOB, He BbinoAHNBIm

CBOHX KpeHNTHbiX o6J3aTeAbCTB.

83

Horepipemwpomaawe fHmaucoaOjI orTerHocrm

aKTHBbl, He BXOAHBUHe B nepeqHcAeHHble B 6aAaHce C AOCTaToqHOH onpeAeAeHHOCTbIo, MoryT

OTPaMaTb KpynHbie CYMMbl H BKAIO0aTb CpeAH npoMero CAeAylogee:

HeonpeAeeHHbie CTaTbH, KOTOpbIe OXBaTbIBalOT HenOATBep2tAeHHbie 3anHCH B CHCTeMe

6aHKoBcKoro yqeTa. 9 TOT BAeMeHT MO2meT 6blTb He3HaqHTeAbHblM; eCAH me cymma,

oTpamaioigaa ero, 3HatiHTeAbHa, CAeAyeT TUjaTeAbHO npoaHaAHHPOBaTb BaXfPKTHBHOCTb

BHyTpeHHeH CHCTeMbi 6aHKoBcKoro KOHTpOAH.

HlpoqHe aKTHBbl OXBaTbIBalOT PHA MeAKHX M03H4HHA, KOTOpbIe HHKaK HHa'Ie He

y'IHTbIBaioTcHI: COOTBeTCTBYIOa5aI CTOHMOCTb HX AOA2Ha 6blTb He3HaqHTeAbHOji. OAHaKco B

HeKoTopbIX 6aHKax c cepbe3HbIMH TpyAHOCTRMH B CHCTCMe BHyTpeHHero KOHTPOAR CTOHMOCTb

ApyrHX aKTHBOB MO?KCT OKa3aTbCSi KpynHeHlfleH eAHHH9HOH COcTaBAqiOu eH 6aAa cal

CnegHaAHcTy no aHaAH3y CAe4yeT paccMoTpeTb Bce 3aMeTHbie CyMMbl B AaHHoH KaTeropHH;

IPH BTOM aAeMeHTaMH no3HUHH MoryT 6 blTb:

* 3-ROAAweHHOCTb OT4e4eHH1 B CBoeN cTpaHe, KOTOpaH Mo2KeT 'rOKa3blBaTbCR OTAeAbHOH

CTPOKOH HAH KOHCOAHAHPOBaHHOH B KaTeropHH ApyrHx aXTHBOB. OTAeAeHHH H OTAeAb! urra6-

KBaPHTHpbl nepeBoAsT nAaTem?H Apyr Apyry, o6bi-Ho 'jepe3 CHCTeMy BHyTpeHHHX KAHpHHrOBb[X

pacqeTOB, KoTopaH Mo2KeT 6bITb HaAe2KHOH HAH HeHaAemHoH. HanpHMep, oTAeAeHHS HaqHHaloT

npogecc BHyTpeHHerO eiCKOBoro KAHpHHra, Ha KOTOpblH oTAeAeHHe-TpaCCaT HAH OTAeA-TpaCCaT

mTa6-KBapTHpbI pearHpyeT C sano3AaHHeM, BbIlnOAHHR 3ameT Tpe6oBaHHH TOAbKO Co CBOeC

CTOpOHbl, B pe3yAbTaTe mero B 6yxraATepcKHx KHHraX noApa3AeACHHR, Ha'ai3iuero BTOT

npoUecc, niOHBAHeTC3I BpeMeHHaH 3aAoAmeHHocTb. KAHpHHr - 6yMaroeMKau npogeAypa,

Tpe6yIoU4aH aqxpeCKTHBHoro ynpaBAeHHH, B npOTHBHOM cAy4ae 'IHCAO OHAalOUgHX SaxieTa

no3HUHH MOmeT CTaTb O9eHb 3Ha'iHTeAbHbl. B TeopHH, no YCAOBHHIM npaBHAbHOH

KOHCOAHAa4HH Heo6XOAHMO B3aHMHO -3aqecTb 3aAOAmeHHOCTb oAHHx noApa3AeAeHHH ApyrHM H

nOAy4HTb eAHHH'HyIO 4HCTYK0 BeAH'HHy aKTHBa HAH nacCHBa, KOTOpaH AOAKHa OTpa2KaTb

HOpMaAbHOe PaCX0CAeHHe B cpoKcax nOATBep2IAeHCHH nepe'IHCAeHHH. Ha npaKTHKe me

HeCOTOpbie 6aHKH BBOAST B OT'ieT AaHHbIC no 6pyrro-aKTHBaM H 6pyrro-naccHBaM; 6 1 eCAH

6aHK yTpaTHA KOHTpOAb HaA CBOeC BHyTpeHHeH CHCTeMOH KAHpHHFOBbIX paCqeTOB,

COOTBeTCTBYpoLMHe nO3HUHH MOryT CTaTb KIpynHb1MH H HcKa2Kaio1IHMH CyMMy o6ujHx aKTHBOB H

pe3yAbTaThI aHaAH3a COTBCTCTByJ.liHX OTHOIneHHH. ABTOP AaHHOH pa6oTbl npeAnoqHTaeT

BapHaHT BmaHMowameTa B ny6AHKyeMbIx (PHHaHCoBbIX oT-IeTax H B AaHHbIx, npeACTaBAReMb1x

AAR aHaAH3a, C TeM mTo6bi no KaKAoMy oTAeAeHHIO OHH npHBOAIAHCb oTAeAbHOH CTpOKONi, HO

OAHOBpeMeHHO - BapHaHT BeAH'HH-6pyrTo B oTmeTax AAR peryAHpyIOWHX opraHoB, C TeM

oTo6bl Aio6as noTepa ynpaBAHeMOCTH MorAa 6blTb Bbi3BAeHa 6aHKOBCKHMH KoHTpoAepaMH.

61 rOCyAapCTBeHHblH KoMMep9eCKHH 6aHK Co3AaBaA BHAHMOCTb lpeBBOCXOACTBa B pasmepax no paspBAy

MecTHbIX onepagHHi HaA KpynlHbIM Me2AyHapOAHbIM 6aHKOM; OH nOKaBbIBaA OrpOMHylO saAoAmeHHocTm emy cBOHx

oTAeAeHHH no AaHHbIM q,HHaHCOBbIX OT'ieTOB nIOCAeAHHx, TeM CaMbiM o6yCAoBAHBax HH UHmo HX aKTTHBOB H

naccHBoB, a MemAyHapoAOHbiH 6aHx HCXOAHA H3 nlpHHUHnla B3aHMo3ameTa. FlocAe TOrO KaK HagUOHaM3HpOBaHHbiH

KoMMep9ecKHH 6aHK nOCTynHA TO"HO TaK me, OKa3&AOCb, 'TO OH CTaA ropaBAo MeHblue Me2KAyHapO4HOFO 6aHKa.

3ToT npHMep nOKa3blBaeT HeCOBnaAeHHe npHOpHTeTOB: ecAH FoCyAapCTBeHHbie 6a&KH 6oAbLe osa6oIembl

paaMepaMH OnepaUHA H CBHR3aHbIM C STHM npecTH2eM, TO 'iaCTHbli 6aHK HHTepeCyeT BqxpeKTHBHOCTh pa6omi B

BHAe npH6biAH Ha CBOH aKTHBbl (a MomeT 6blTb, H HH3KHi ypOBeHb PHCKOB).

84

EaA&mc

TpaHsNHwbre Uo3HgHH B npHMepHOM HOpMaTHBHoM OT'ieTe HpHAomeHUh1s I noKa3aHbI B

CTaTbe 3aHMbI KpeAHTHbIM y'pe?iAeHtHM (CM. BbIlme). OAHaKo BO MHOrHX CTpaHax npiHHTO

npHBOAHTb aTH no3HUHH B pa3AeAe ApyrHx aKTHBOB. CIoAa BXOAHIT seKH H ApyrHe

o6paigaioujHecH HHCTpyMeHTbI, KynAeHHbie y KAHeHTOB, o6biMHO C npaBOM o6opoTa, KOTopble

BblnHCaHbi Ha ApyrHe 6aHKH H HaxoAHqTCH B npoi3ecce KAHpHHra HAH HHKaCCaUHH. 06blqHO

pHCK, conpH2KeHHbiA C aTHMH no3HiHRMH, HesHatIHTeAeH, eCAH HaAem2Hbie KpeAHTHb1e

npogeAypbi H cpeACTBa onepaTHBHoro KOHTpOAH o6ecnemHBaIoT HX sa'ieT B COOTBeTCTBHH C

MeCTHb1MH npaBOBbIMH HOpMaMH, C TeM 'ITO6bI TaKHe nO3HUHH HHorAa nOHBARAHCb B CTaTbe

TeKyujHX HAH 6e3pHcKoBbix aKTHBOB. Ho nocKoAbKy aTH onepaHH npeAcTasBA.ioT co6oi

pc3yAbTaT HOpMaAbHOH 6aHKOBCKOi Ae4HTeAbHOCTH H nOTOMY CTa6HAbHbl, CCAH 6aHK

npoAoAmaeT 3aHHMaTbCq CBOHM AeAoM, HX o6beM He HHTepeCYeT PyKOBOACTBO C TOIKH 3peHHfl

AHKBHAHOCTH, XOTH B nAoxo ynpaBAMeMbix 6aHKax MO0KCT HMeTb MecTO TaKoe OTKAOHeHHe OT

HOpMaAbHOH 6aHKOBCKOHi npaKTHKH, 'TO paccmaTpHBaemble nO3HUHH Ha'HHalOT O3Ha'IaTb

cyuleCTBeHHblfi KpeAHT HAH onepagHOHHbliH pHCK. 06 BTHX aKTHBax Aynuie Bcero coo6ujaTb B

pamKaX KaTerOpHH o6blrqHO He3HaqtHTeAbHbIX CyMM C HeOnpeACAeHHbIM PHCKOM H B KOHUC

yKa3blBaTb CpOKH noralweHHH.

* 7pN7HTrarozgyecH npogeHri npecACTaBA3IOT co6o0i npogeHTbl, HapaUgeHHble no

npocpo'ieHHbIM KpeAHTaM, KOTOpbie euMe He nOAy'eHbI OT 3aeMWHKOB HAH aBTOMaTHqCCKH

OTHeceHbl Ha Ae6eT CCyAHoro HAH oBepApaqpToBoro c'eTa. B AaHHYIo KaTeropHIo BXOAIT

npogeHTbi, HapaUgeHHbie, HO elge He noAy-leHHbie B COOTBeTCTBHH C OCHOBHbIMH CPOKaMH H

YCAOBHBMH 6aHKa B OTHOlUCIHHH npeAocTaBAeHHH KpeAHTOB, a BO3MOmHO, H npOCpOmeHHbie

npomeHTbI. B 3aBHCHMOCTH OT npHHHTorO B CTpaHe MeTOAa HHKaccaUHH npogeHTHbIX nLAaTe2KeH

AaHHaH KaTeropHsi Mo2KeT OKa3aTbCJR 3HaqHTeAbHOH B cpaBHeHHH C ipogeHTHbIM AOXOAOM

6aHKa.6 2 PaCCMaTpHBaeMaH KaTeropUH aKTHBOB MO2eT npeAOCTaBHTb BO3MO2HOCTb OIJeHHTb

ypoBeHb nAOXHX KpeAHTOB B TeX CTpaHax, rAe npHHHTO npocpoqeHHbie npogeHTbl yKa3blBaTb

B AaHHOH KaTerOpHH, H OAHOBpeMeHHO nOHHTb, KaK OCyijeCTBAHeTCH ynpaBAeHHe npoUeccoM

HHKaCCaUHH npOgeHTOB. HanpHMep, eCAH YCAOBHHMH npeAOCTaBAeHHH KpeAHTOB onpeAeAeHa

o6s3aTeAbHOCTb CMCKBapTaAbHOU BbIlnAaTbl 3aeMigHKaMH npOgeHTOB, TorAa CyMMa

npH-IHTalOHlHxcn npogeHTOB ropa3Ao HaAe2KHee, 'leM cyMMa HapaU4eHHA rpogeHTOB 3a KBapTaA,

noMo2KeT BblHBHTb SHaqHTeAbHbie HenAaTe2KH, oco6eHHo eCAH AaHHaH KaTeropHH yBWAHIHBaeTCi

6blcTpee, meM nOpT(pCAb pHCKOBbiX aKTHBOB. B CTpaHax, rAe pacnpocTpaHeHo OBepApa()ToBoe

(pHHaHCHpOBaHHe, noAAem2aigHe yriAaTe npOUCHTbI MOryT 6 bITb OTHeCCHbI HenOCPeACTBeHHO Ha

Ae6eT oBepApaq)TOBoro cqeTa, BCAeACTBHe 'ero BO3paCTalOT PHCKOBbie aKTHBbI H yKpblBaeTcR

CyMMa HeBbiLnAameHHbiX npOgeHTOB.

62 HanpHmep, B cTpaHe, rAe flOUeHTbX no BCeM K_eAHTaM BbInAa9HBaIOTCR flepHoAH4eCRH B Te'eHHe BCerO

roAa, HaripHMep, e2KeKBapTaAbHo, H COOTBCTCTBybOulJe CmeTa-4aXTypbl paCCbiAa10TCR sapaHee c UeAbMO HanOMHHTh

KAHeHTaM o noAAema1IHx yflAaTC CyMMax, AaHHaR KaTeropuH MOmeT 6blTb OTHOCHTeAbHO He6oAbUIOH H

oTo6pa2maTb TOAbKO npOCpOpmeHHbIe npOUeHTHbie nAaTemH. OAHaKo ecAH B cTpaHe npHHRTO HHKaccHpoBaTh

npOUeHTbl TOAbXO pa3 B rOAy HAH no6Am2e K OKOH9aHHIO ()HCKaAbHorO roAa AAR 6aHKa, HaAeRThCR Ha nBaMETh

KeHCHTOB H BCTynlaTb C HHMH B KOHTaXT TOAbKO B TOM CAyMae, eCAH nIpOUeHTbl OCTaWOTCN HeyIIAa4eHHbIMH

HeCCOAbXO MeCRSeB nocAe HacTynAleHHj cpoKa HAAaTeCa (Kax maCTO 6bhBaeT C c.-x. 6aHKaMH), TorAa AaHHam

KaTerOpHR MOmeT OTpa?KaTb HaH6oAbuiyio maCTb HB noAAe2KaUeH yIIAaTC Ha KOHeg rO4a CyMMhI npOuenTimrX

nraTe2KeH.

85

HInepi7peNposarne fNHa1aCOBON 'oTeTHocTN

* 4py7we 7IpNHYNvaiUgmecs IOCTyIZAeHHH o6bIqHO He Apo6HTCR Ha COCTBAwOmioHe H

OxBaTbIBaKOT npH'HTaIOUjHecC C6 opbi, peHTHbIe riaTem2rH 3a CAaHHyiO B apeHAy TpeTbHM

CTOPOHaM co6CTBeHHOCTb 6aHKa H T. n. 9TH COCTaBARIOl He o6bIqHO HeBCAHKH H BKAIOmaIOTCR

B KaTerOPHIO ApyrHx aKTHBOB.

* HaYNHcAeHHe npeABapHTeAbHO OnAaqeHHbIX paCXOAOB OXBaTbIBaeT, K npHMepy, 'aCTb

CTPaXOBbIX B3HOCOB, BHeCeHHbIX 3a nepHOA, npoIIleAUlIIHH CO AHR nOAnHCaHHR q)HHaHcoBoro

oTqeTa. 4aHHaf KXaTeropHH HaBeAHKa H o6blIHO BXOAHT B pa3pRA ApyrHX aKTHBOB.

* 4parOgeHHble MeCaAbl MOrYT HMeTb 3HaqeHHe B HeKOTOPbIX CTpaHaX H no

OnpeAeAeHHblM HCTOpHneCKHM npHIHHaM HX MOryT noKa3biBaTb oTAeAbHOH CTpOKOH 3AeCb HAH

Aa2Ke nOA HaAH4HOCTbJO, Aame eCAH BKBHBaAeHTHaR CyMMa He3HaqHTeAbHa. 6 3

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ApyrHx aKTHBOB

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3HaMeHaTeAeM npH pacCeTe MHOrHX KAIOMCBbIX COOTHOIIIeHHH H JiBASeTCfi HaHAyq'uHM

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npHMeqaHHIx. aTOT naccHB 3iBASeTCR peaAbHbIM, H AAA MeAeH aHaAH3a ero cAeAoBaAo

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* Heo6eCneverniaf Sa4-oTeHHOCT. B HOPMaAbHbIX YCAOBHHX 6aHKy He CAeAyeT

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B HHX npoTHBonOAO2KHaA - noCKOAbKy 6aHKy Heo6xoAHMo HMeTb pe3epBbl AHKBHAHOCTH

Ha Aeno.3HTe B UeHTpaAbHOM 6aHKe. OBepApaqTbi H o6ecneqeHHbie KpeAHTbi MoryT

yKa3blBaTb Ha noAAep2KKy 6aHKa B 3aTPYAHHTeAbHbIX CHTYaUHRX CO CTOPOHbl

BeHTpaAbHoro 6aHKa. Hepecqyp npOAoAMHTeAbHaH r nOAAepm2Ka MO2KeT

CBHAeTeAbCTBOBaTb 0 Hem2eAaHHH HAH Hecnoco6HoCTH UeHTpaAbHOrO 6aHKa aqXpeKTHBHO

pearHpOBaTb Ha nOAomeHHe HCnb1Tb1BaiOlJerO 3aTpyAHeHHR 6aHKa.

90

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aAeMeHTOM ynpaeBAHHH Ka3HaeCHCTBOM 6aHKa B CTpaHax C aKTHBHbJM AeHe42HblM pblHKOM.

* CYMMbr, no44e.wge yHAaTe no HepBOMy Tpe6oBaHHo. AenlosHTbl ApyrHx 6aHKoa

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6aHKaMH-KoppecnoHAeHTaMH Ha CBOHX pa6o4Hx cqeTaX B AaHHOM 6aHKe, HAH, ecAH

pe-lb HAeT O (HHaHCoBOH KOMrmaHHH, - TO 0 (3HHaHCHpOBaHHH, o6ecneYHBaeMoM

rOAOBHblM 6aHKoM.

* C cOrAacOBaHHbIMH CpOKaMH HAH nO Tpe6oBaHH[o. OAHH 6aHKH ycnemHee Ao6HBaKYrcSI

noSIBAeHHH y ce6si HOBbIX AenO3HTOB, ApyrHe oKa3biBaioTc5i 6oAee yAa'LAHBbIMH

KpeAHTOpaMH. K 6aHKaM c aKTHBHblM caAbAo 'acTO OTHOCHTCR OTHOCHTeAbHO cTapbie

yqpe2KAeHHA C KOHcepBaTHBHblM ynpaBAeHHeM, KpynlHbIMH pa3BeTBAeHHbiMH CeTRMH

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rOCYAapCTBeHHbie AenO3HTbi. BaHKH C AePHIHTOM nAaTemHoro 6aAaHca - BTO, KaK

npaBHAO, MeCTHbie OTAeAeHHR HHOCTpaHHbiX 6aHKOB. IHOCKOAbKy CO3AaHHe CeTH

oTAeAeHHH CTOHT AOporo, rOAOBHOH 6aHK Mo2KeT npeAnoqeCTb CO3AaHHIo

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CBHAeTeAbCTBOBaTb 0 TOM, MTO OH mepec'iyp aKTHBHO 3aHHMaeTCH BbiAatieH KpeAHToB HAH

CTaAKHBaLTCH C npO6AeMaMH npH nOnbITKe nOAyqeHHR KpeAHTOB Ha qpHHaHCOBOM pbiHKe

(Mo2KeT 6blTb, BpeMeHHbIMH, eCAH pOCT nOTpe6HOCTefi B KpeAHTaX HBAHeTCR BHe3anHbIM H

KOMneHCHpyeTCH yMeHb13ueHHeM o6asaTeAbcTB no Aeno3HTaM), H B TaKOM CAy'qae OH rOTOB

npeAAOHTb CTaBKH BbiiLie pblHO4HbIX HeOCTOPO2KHbiM 6aHKaM C aKTHBHbIM CaAbAO; C ApyrON

CTOpOHbl, TaKoH 6aHK MO2KeT 6blTb 3aBHCHMbIM q)HAHaAOM 6oAee KpynHoro 6aHKa H CAY2KHTb

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3aHMCTBOBaHHR MeCTHbix 6aHKoB pa3BHBaioIMHXCq CTpaH Tpe6ylOT oco6oro BHHMaHHH CO

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yqpe2KAeHHHM. 3 To riomoraeT BbiRBAeHHlo CHTyagHui, B KOTOpbiX 6aHK pa3MeiMaeT qlOHAbi B

MeHee KpynHOM (PHHaHCOBOM y'pe2mAeCHHH H o6ecne'iHBaer TaKHM rnyTeM onpeAeAeHHoe

pa3AeAeHHe Me2KAy 6aHKOBCKHMH 3aHMCTBOBaHHRMH H qHHaHCHPOBaHHeM Ao'WpHHX H

aq4HAHHpOBaHHbIx npeAnpHRTHH.

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IUOPHbie 3aHMCTBOBaHHH AAR (pHHaHCHpOBaHHA pa3BHTHR npOMbliuiAeHHOCTH HAH C. X. B

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91

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npHHRTb Ha ce6a PHCK, cBa3aHHblH C HHOCTpaHHOH BaAIOTOH; 6) KOCBCHHbIM noTepHM

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pHCK, cBH3aHHbIH C HHOcTpaHHOH BaAiOToH, nepeHOCHTCA Ha KAHeHTOB 6aHKa (o6eHM cTOPOHaM

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MeHTpaAbHblM 6aHKoM HAH raSHameHCTBoM, KorAa roCyAapCTBo rapaHTHpyeT pHCK, cBR3aHHbliH C

HHOCTpaHHOfi BaAIOTOH. 67 KpoMe TOrO TaKHe 3aHMCTBOBaHHH no6ymAaloT 6aHKH paCIIIHPHTb

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HHOCTpaHHOH BaAIOTbl, a rocyAapCTBeHHbie 6aHKH CKAOHHbl npHHHMaTb ee 6e3 Bo3pa2KeHHH.

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THrIaM AenoSHTOB. B HAeaAe, ecAH OAHa (popMa npeACTaBAeHHR Bbi6paHa AAR 6aAaHca, TO

Apyryio CAeAoBaAo 6bI OTpa3HTb B noCTpaHHI]HbIX npHMe'aHHRx. 06e AOA2KHbl 6blTb AOCTynHbl

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aHaAH3a Heo6xoAHMo npOCAeAHTb H3MeHeHHe AaHHbIX BO BpeMeHH H cpaBHHTb AaHHbie no

COCTaBy AenO3HTOB C aH&aAorH'HbIMH CPeAHHMH AaHHbIMH no rpynne POACTBeHHbIx 6aHxoB.

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-ITo6bi HACHTH(pHUHpOBaTb CTeneHb HX KOHUeHTpaUHH, OAHaKO HeKOTOpbie KaTerOPHH MOryT

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* Focy4apcrBeHHbhe .4enosHmr moryT 6bITb 3HaMHTeAbHbIMH B 6aHKe, KOTOpblH BbICTy-

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(H Ka'eCTBa KaCCOBbIX ycAyr, npeAOCTaBAHemblx KAHeHTaM) B TemeHHe MecsAqa.

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* Pocy4apcTsBeHHbMe 7pC.4IIpJ,0RTH nOTeHMHaAbHO MOryT CAy2KHTb KpynlHbJM HCTO'IHHKOM

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67 HanpHMep, rocyAapcTBo MomeT rapaHTHpoBaTm BoBMeeIJeHHe noTepb B HHocTpaHHOH BaAOTe, noHeceHHbix4)HHaHcoBoM yqpemAeHHeM, s o6MeH Ha rOTOBHOCTb 6aiKa nIoAyqHTm saM B HHOCTpaHHOH B&MOTe, B KOTOpOHrOCyAapCTBO Hy?AaeTCA 6oAbIIIe, 'eM 6aHK. B HeKOTOpbiX cTpaHax HTOmOBbIe nOTepH HHOCTpaHHOH BaAUOTbloKasbIBaOTcSl HacToAbxo 6oAbmHMH, wTO rocyAapcTBo npeKpanMaeT TaKoe BOSMeWeHHe, H 6aHK nonaAaeT BHe6aronpHRTHOe pHHaHCOBoe noAomeHHe.

92

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cAa6OCTbIO, HemeAH CHAOH.

jeno3uma' vacTHoro cewropa MoryT 6 blTb KpynHeHiIUHM CerMeHTOM KaK HCTO'IHHr

AenO3HToB; B CTpaHaX C pa3BHTOf 6aHKoBCKoiu CHCTeMoi OH 06

biqHO npeAcTaBmAeT

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KOi ny6AHKH K 6aHKOBCKOfi CHCTeMe.68

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cTBoBaTb o6 H3MeHeHHH TaKTHKH H CTpaTerHH ynpaBAeHHR. K npHMepy, eCAH 6aHK omiHAaeT

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KpHBOU AOXOAOB), C TeM MTo6bi yMeHbWUHTb cpeAHHe CpOKIH noraiueHHR B HaAemAe, 'TO CTOH-

MOCTb qHHaHCHPOBaHHn ynaAeT. Hao6opoT, eCAH o2KHAaeTcH nOBbiuieHHe pblHO'HbIX npomeH-

THbIX CTaBOK, 6aHK yAcAReT oco6oe BHHMaHHC AOArocpO4HbIM Aeno3HTaM, C TeM, 'ITo6bi KaK

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nOBblieHHeM. r pH BbilBAeHHH H3MeHeHHH B CTPyKType Aeno3HToB CAeAyeT BbinOAHHTb

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* Jetrosiw .4o BocTpe6oBaHHq OTpama1OT pa6onHe OCTaTKH Ha cqeTax H HBARIOTCH,

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93

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nO HHM BbJI1Aa'HBalOTCR HaHBbICI1IHe flpOfeHTbl, H OHH HBAHIOTCH HaH6OAee

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69 Aenoswrbi A0 BOCTpe6oBaMHR KopnopaUHJ He I4AeHTHq)HUHpyIOTCR B Ka9ecTBe caMocToRTeAbMOH KaTeropHNB rIpHMepHoM HopMaTHBHOM oTieme. B cTpaHe, AAi KoTopoH q)OpMa aTOro oTqeTa 6biAa paspa6rTama, B pa3pSAC6eperaTeAbHbJX AenonToHB BXO4HAH OIIUHOHbI KOAA CO CpOKOM, B HeKoTopbzX CAyqanx CBbiUe 1 roAa. TaKHMo6pasoM, AeCOBHThl A4 BocTpe6oBaH8H 6buw KOi4CoAHAHpOBaHbI B c6eperaTeAbHbie cqeTa.

94

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99

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100

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101

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102

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103

HmmepnpernpoBaare #DIfamcoBoR orIweIT ocrT

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104

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105

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80 Kam IpHHXTO B cTpaHax, yHacAeAoBaBaiHx fpaUHgY3CK3'o TpaAHUHio.81 B HeKOT0pblX Bb1COKopaB3BHTbIX cTpaHax paspeinaeTCn CKpbiTaq (T.e. He BbIHBAReMaR no ny6rmKyeMbiu

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108

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109

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110

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112

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116

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122

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123

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124

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125

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126

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149

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151

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a) 06WHe pep3CpBb

6) AokH, npHHaaAemaeuHe 6aHKty Ha npaBax mAema o6beAHHeHHsC

B) FlpH6bLAb Texyeero roAa

r) 4pyroA AOnOAHHTeAbNbiH ranNTaA

HToro KcanDETaAa

UiToro o6nsaTeAbCTB R KanKTaAa

153

HknepaperNpommame IJNoHaJcozoa orveTHocro

III. 3ABAAAHCOBbIU OTqET

B NAn.

Bcero B Ap.BaAIOTax

1. 3a6aAancoBbie o6naaTeAbCTnaa) 3a6aAaHcosbie nO3HUHH, POACTEBeHHb]e KpeAHTHbIM Cy6CTHMyraM

6) CpeAWepHcKoBbie 3a6aAaHcoBbie o6A.3aTeAbCTBa

B) CpeAWe-/MaAopHcKoBble 3a6aAaHcoBbe o6s3aTeAbcTBa

r) MaAopHcKoBble 3a6aAaHcoBble o6a3aTeAbcTBa

A) HeoTpa6oTaNHbie KOHTpaKTbl C pHCKOM, cBRBNIaHb]M C (POpB]apAHbIMH npOgeHTHblfH cTaBKaMH

Aa) C ocTaTOMHbIM CpOxOM A0 1 roAa

A6) C ocTaTo'UHbM CpOKOM CBbiwje t roaB

e) HeoTpa6oTaNHbie cpopBapAHble KOHTpaKTbi C HHOCTpaIHOf BaAJOTON

ea) C ocTaTomHbIm CpOxOM A0 I roAa

e6) C ocTawTo'niM cpOKoM Cabiliwe t roAa

2. ByAyuse o6xsaTeAbcTBaa) C6m3aTeAbcTBa no corAaumeHNHM o npoAame H o6paTouM BnKyne

6) flpoMHe

JPYrAA HH0OPMAUHR3. onoBniHm AA KOoppeXTBpOBicH AOCTaTO'HOCTH RanNTaAa o6 beAHneHHble

B 6aAance C a1THBammH DOBbUieBHOrO pnCKa

a) KAacc A - aKTHBbi C HyAeBbIM pHCKOM

6) KAacc B - aKTHBbI c 20 %-HblM pNCxOM

B) KAacc C - aKTHBbi c 50 %.NblM PNCKOM

4. 4OUOAHHTeAbNan HHiqpOpMaZHE 4AA HBMepemHn cooTBeTCTBNu

NOpmaTflNbHM Tpe6oBaHnnM

a) HeTTo AHKBIAHbie aKTHBbl

6) AKTHBbl, B3seiueHNbie no pHcxy IB) CKoppexTmpoBamHbl KanHTaA

1NCAeHBOCTb

5. nepcoHaAa) PyKoBoAHwUHe pa6OTNHKH

6) PAAoBbie pa6oTHHKH

154

1P4AOKEHHE 2. KBAPTAAbHbIH OTYET

E.Ke.vBapTaAbHbIH OTIeT

OT'ICT O Iqp6biAHx H y6biTKax

AHaAN3 CpOYHOCTH

AHaAN3 HopTqpDeA

OcHoBHbie IIoAb3oBaTeAm CpeCA4cT

OCHo08Hbie NCTOqHHKI CpegCTB

KpeuNTbI H HHBecTHJNH u B HecOHCOAHNpOBaHHbre KOmffaHH,

cRBaaHNbie C 6aHiOM

Kpe,gNTbi H HHBeCTHgHH B OCHOBHbiX aIq'oNHepOR

CCy.4bl ypaBAHiOIHM, OHpeAeAgIOINM yOAHTHKl 6aHixa

AHaA maA OHmJfeHTpafHN no cexropam 9KOHOMHKH

AKTHBblI B NHOCTpaHHOH BaAIOTe

06hIamTeAbcTBa B HHOCrpaHHOH BaAIOTe

lipOePHAb CpOKOB 3a4oAweHHOCTH B HHOCTpaHHON BaAJOTe

I

HPHAOPEHHE 2. KRaprTAb Ig orqer

KOfqfV,eOINJoaAbO Q(E)

E?IEKBAPTAAbHbIH OTMETO BHyrperHnH1i (HenpoayAHpoBaHiHli)

Ha KoHeg KapTaAa: 19 _ O lpoayAHpOBaHHbli 6e3 3arAiogeHHs_

(rOA) (MecHm) (MHCAO) 0 rpoayAHipoBaHHblii C 3aKAiOqeHHeM

CocTaBAeH: 19 _ _

(rOA) (Mecflg) (4HCAO))

OTqHTblBaEoqjeecn y-qpemAeHHe: (noxiaAyJcra, KpyIHbIMH uevarHThMH 6yKBaMh)

B Aiue:(paAHH w H )7O,4HCb YHOAHOMOVeHHOFO _)1eAcTBHTe" fpe.=eH")

B cAy'ae BO3HHKHOBeHHSI BOllpOCOB no3BOHHTe:

cIaMfAHHI (neva7HwmH 6yKm,,)

TeAeqoH: 4o6aOnqHblii:

3a1meqaHnU no BanOAHeHHIo

ECAH y Bac B03HHKHyT TPYAHOCTH npH 3anOAHeHHH AaHHoH q)opMbl, CBHmHTecb no

TeAeq)OHY C KOHTpoAepoM, OTBeTCTBeHHbIM 3a Baul 6aHK.

1. 4tanHaS qpopMa 3anOAHHeTCq no COCTOBHHIO Ha noCAeAHHH AeHb KaAeHAapHOrO

Mecsga.

2. OnpeAeAeHHB CM. B AOCbe onpeAeAeHHH BaHKOBCKOH CTaTHCTHKH".

3. CAeAyeT oKpyrAHTb AaHHbie Ao 6AmmaHailuero MHAAHOHa.

4. CAeAyeT npHBOAHTb AaHHbie no AOXOAaM H pacxoAam 3a oTqeTHblH KBapTaA B

CTOA6ue 1 OTMeTa O npH6biARx H y6bITKax, a B CTOA6Ue 2 - KyMyAsTHBHbIe

AaHHbie no TeKyIgeMy roAy.

5. AaHHbie no Aio 6 bIM CyMMaM B HHoCTpaHHOH BaA1OTe Ha AeHb coCTaBAeCIHS

oT%ieTa cAeAyeT npHBOAHTb B nepec,eTe Ha MeCTHYIO BaATOTy.

6. OTnpaBHTb AaHHYIO q)OpMy CAeAyeT B Te'eHHe 'eTbIpHaAuaTH KaAeHAapHb[X

AHie cO AHH COCTaBAeHHJ9 OT9eTa, 4eTKO yKasaB aApec:

BaHKOBCKUHi HaABOP

AApec

ropOA

7. 3 anOAHeHHbie qOpMbI cAeAyeT TaXtme HanpaBHTb B ceKpeTapHaT CAym6bl

HaA3opa no BTOMY 2me aApecy. Ha KOHBepTC CAeAyeT meeTKo HaAnHcaTb aApec.

ToAuKo AARw HCIOAbBOsaBtHK opraHaiu 6arncoBcKoro eajopa

AaTa perECTpa1iA, |aTa nOCTynAeHHH Ha |aTa saBepmernsu

paccMoTpeHHe upoBepKH

157

HmTepipeT,poswIoe loJIaIcOBoiF oTvermocrT

IV. OT4ET 0 rIPHBbIAIX H YBbITKAX

B MAHN.

TemyYjuf C HaHlaAaKMaPTaA rosa

1. lipoUenTuil ieozoA i noAioE6mNe AoxoAb +

a) rlpoUeHT no xpeAHTaM

aa) KasHameiicKHe BeKceAa 6eB nepey'HTbIBaeMbix BeKceAeH

a6) xpeAHTbI m CCyAbi KpeAHTHbIM yqpCeiACeHHoM

aB) KpeAHTbi m CCcyAb xAmeHTaM, BKAIO'IaI nepey'HTbnlaeMble BeKCeAsi

ar) o6AHranHH H ApyrHe eHNHbie 6yMarm C qnlxCHpoBaHHblM npOjeHCToM

6) IlpH6bLAb oT pOCT pbiHOqHbiX cTaBoK, noAo6HaSI npoUeHTHOMy AOXOAY

B) A4XoA B q)opMe KOMHCCHOHHblX B CBH3H C KpeAHTaMm

r) AOXOA OT qlOPBapAHbix xoHTpaKTOB

A) flpowne paaHOBHAHOCTH npouenTHoro AoxoAa

2. 3aTpaTm Ha .MfnAaTy upoueNToa N nOito6nme HaAepwK

a) 3aAoAmeHHocTb xpeAHTHbiM y'pe2KAeHNRM

6) 3aAoAmeHHocTb xAHeHTaM

6a) AenoZHTbi Ao BocTpe6oBaHHai

66) cpo9Hble Aeno03MTbI C HCXOAHbIM CpOKOM A0 1 roAa

6B) Cpo'iHbie AenoHTbi C HcxoAHbim cpoKoM caaime 1 roAa

6r) c6eperaTeAbHbile cqeTa A0 BOCTpe6oBaHHH HAH C corAacoBaHibumd nepHoAaMHyseAoMAeHHN Ao I roAa

6A) c6eperaTeAbHble cqeTa A0 BOCTpe6oBaHHH C corAacoBaHHblMx nepHoAaMHyBeAOMAeHHH CBbOwe I roAa

6e) AenoNHTHbie CePTHlpHKaTbl H Apyrme AenO3HTHbie cy6cTNTyThJ

B) O6&HrapH m Apyrme BbiflyeHHieN o6paujaioqjmecn UeHHbie 6ymarH:

r) ApyrHe aaTpaTbi Ha BbinAaTy npo0,eHTOB

3. 'YNCTi DPOUeCTNIbN AOXOA

4. apyrue onepaUNOuNNae AOXOA HN, me $ eineAH PNaaNMe C KpCeHTaNM +* cCyAamn

a) 40XOA OT UerHbmX 6ymar H HHBeCTHNpi B aKpOHepHblHi KanHTaA

aa) axqHH H ApyrHe ueHHbie 6yMarm C nepeMeHHblM AoX0AoM

a6) IIpOUeHTbI OT yiaCTNR

an) aKxHH B aqxNHAHHpoBaHHblx npeAipHJITHHxx

6) FlAaTa sa yCAyrm H KOMHCCHOHmble

6a) 3apa6oTaHHblN AOXOA

66) 3a BbPIeToM (.) noNeceHHbix pacxoAoB

B) FlpH6bLab/(y6b]ToX) OT qmHNaHCOBbnX onepawHHA

aa) CAeAxii C UeHHbIMH 6yMaramH

B6) paameigeHme UeHHbix 6yMar

an) npu6bIAH/(y6blTmH) OT TOprjoBAm NHOCTpaHHOfl saioTofl

Br) npo'ee

r) AoxoA OT nlOCTynAeeHmil no (PHHaHCOBOMy AHHHry

158

HPHAOAWEHHE 2. KBapraAww orver

IV. OT4ET 0 nPHbbIAIX H YBbITKAX (nPoa.)

ra) noAy4eHHbie no Am3aHry nAaTelKH

r6) 3a BblieToM (-) aMopTN3OaJ,;H npeAocTaBAeHHbix no AH3HHry aXTNDOn

A) FloAymeHHbie peHTHbie nAaTemm

e) 4pyrme onepaWmoHHble AOXOAbl

5. Ba.&ooi onepaUuounbaii AoxoA/(y6uao-K)

6. AA4nnHcTpaTHaH0-ynpazAenqecmme pacxoA_

a) Sapa6oTHaR nAaTa M AbroTHbIe BbinAaTbi

aa) 3apa6oTMn,q nAaTa

a6) Ap rHe AbroTHble BbmAaTbl

aB) m3AepHxm Ha copaAbnoe o6ecneseHHe

6) BbmnAameHHbe peHTHbiC nAaTe2Km

a) O6eclLeHemHe N aMopma3wm, HcKiomaA n/n 6(r)

r) PacxoAbi Ha noAAepmaHme KoNcoAHAmpyloUJeN AeAoBoi penyTaumu

A) Apyn'e onepayHoHHbie pacxoAbi

7. IIICTbli onepaUHoUNbRi AoxoA/(YGUToK)

8. PacxoAi no coaAaHNNO 6auKoacxNX pesepson AAR nolpKbTnn y6uTxon no _

KpeAHT&M

a) PacxoAbi Ha noK5TOKpbeT nAOxHX AOArOs m 6aHsoBcKre peaepBbi AAI noKpbMiN

y6blTKOB no x TpeAmTam

6) 3a BblseToM (-) cymm, noAyqeHHbix no cnHIaHHblm AoAraM m Bo3BpaTa pe3epBoB

AA11 nOKpbITHii COMHHTeAbHb]X KpeAHTNbJX Tpe6oBaHHH Na CTOpOHy KpeANra

9. CulCanNe UPOUCeTOU OT yqaCTuN n ApyrHx *UNecTnUNI N

UpH6bAb/(y6nTOK) OT npOAaJK

10. 4

INCTbi AoXoA/(y6bzTON) A0 ynaTbi naAora H yqeTa qpembqaiuuX =

CO6aiui_T

11. flpN6uAb/(y6brrTOK) OT qpeslriqaiUblx COObITNi, sxoqag +

xoppewTposuXH no npeAiAyigeny nepuo,Ay

a) FlpN6blAb OT 'ipe3BbNagHblX Co6brTNH

6) 3a Bbi'eTOM (-) y6blTKOB OT Hpe3Bbl9aiHbIX CO6brTMi

12. '1HCT hiN AoXoA/(y6MTOK) A0 ynAaTm NaAora

13. FIOAOXOANuiS HaAor__

14. qHCTmd AOXOA/(y6bZTOK)

15. lpoueHTbm oT yqacTNn, He coCTraAmioerO YoUTPOAbHOYO naxeTa asUii _

16. 06IaAeHUMe AHUHAeUAm

17. Cynna, HanpaaAeUan * HepacnpeAeAnaywo npu6uAb

159

V. AHAAHS CPOqHOCTH (B MAH.)PkHHAHCOBblE AKTHBbl*

CTaTbm 6aaaHca 0-90 91-180 181-365 1-5 cabzme BcereAReH Anei& Auei AeT 5 AeT1.1 KaccoBaa HaAHqHocTh

1.2 Ka3Haiei!cKHe H ApyrHe BeKceAM, npHeMAeMbie AAR pe___HaHcHpoBatm

=1.3 KpeAumz H ccyAbl KpeAJrTbJM yqpemAeHHM-1.4 KpeAHTmi H CCyAbI nIOTpe6HmuM1.5 AETmHbi, npeAocTaBAeHible noTpe6mveAaM a paMKax (pHUCoBorO AH3HHraI.6 O6ArawaaU H Apyrme upHroAHime AAR npoAa&H UeHHble 6yMarH c pHKcHpoBaHHbimnpogeHTOM

HiTore op NauCoBbe axTmblb=

*PIHAHCOBblE Ob513ATEAbCTBACTaTbni 6aAaHca

0-90 91-180 181-365 1-5 CBbime Bcero,NeH AneuN jwei AeT 5 AeT11.1 3aAOA&emHOCTh KpeAHrHbIM y1pem=eHRM

=_11.2 3aAoAmemocmh KieHrTaM11.3 O6.irawaH u Apyrie BbiryUjewbe o6pagaloujHecm UeHbEe 6yMarH111.1 3a6aAaHcoBbJe o6iarTeAbcTca

HToro 93aNaNcoBbie o6RsaTeAbcTBa

0-90 91-180 181-365 1-5 cbIume BceroANeH AHeN AReH AeT 5 ACT

lincTan cyuma qanaancoBblx axTnBoB/DaccHMoB B xaAOM ARaDasoe CpOsOI

* PHMEq'AHE: npoa6a nDpEDOAnT see ocomo ie aareropum 6a.aea npu3eUUTCAhuo x ocrruimoy cpoxy

VI. AHAAH3 nOPTMEAH

CPOK 3A4OAMEHHOCTH

A. PUCKOBblE AKTUBbl no cpoa noramen

CTaTs. 6amaca Teyuue 1-30 31-90 91-180 181-365 1-2 CBbime C nepenecen-

AHeH AHes ABeN AHeHC roAa 2 AeT ibIM CpOKOM

13 Kpema H ccyAl yqpemAeaHiM

1.4 KpeÂma N ccyAm xAceNeam

1.5 AXrmb, nepeAaHHbe XAeIHTaM no qpmHaHCOaOMy AUUUNry

1.6 06AmN N A pyrAe npHAH,be X npoAaKe UeHHAie 6ymarm C

aNlxcapoaaablu npoUeHToM

Hnorm pucmoux axruou, uC*,UD.q aecTmuu u amuouepamm

B. PHCKOBblE AKTHBbl c y'eTom BCEX cooTBeTcree bix pHCXCOB

CTaThN 6aAauca Texye 1-30 31-90 91-180 181-365 1-2 CBbime C nepeiecen-

ACHe ACBeH ABCH ABeH roAa 2 AeT BbiM CpoKoM

1.3 KpeAaWm H ccyAb yNpemeNHMam

1.4 KpeAwma N CCyAbi XANeHTaM

1.5 AxnTh, nepeAaNHHie xAHeHTam no qaHaNcoRoMy asHaHry T1 TI1.6 06AI,ra m Apyiue npmrAHbie IK npoAaKe jAeHnHie 6ymarH C

qaMNcupOBaHHuM npOpieno ___

HTor. pmUU3t axtuuoB, nCxKAloa u*#CTUU 3 a* OuepuH

VI. AHAAH3 HOPTPEA5I (nPoA.)

KAACCHIPHIKAUJHH PHCKOB

B. PHCKOBblE AKTHBbl nO cTenesu PHCKa

CTaTbiI 6aAaHCa HopMaAbH.be BiisbznalOwie Pesepnbl COMHH- PeaePB Y6hlTKB Pesepnm emonace nu TeAbHbIe bhi

1.2 Ka3HaqeiicKHe H APYrHe BeKCeAH,

npHrOAHbJe AAS pe(PHHaHCHpOBaHHH B

UeHTpaAbHOM BaHKe §

I 1 1.3 KpeAHTbi H CCyAbi KpeAHTHbIM O

y4pe2mAeHHOM A_

1.4 KpeATrbi H CCYAbI KAHCHTaM

1.5 AKTHBbi, nepeAaHHbie KAHeHTaM no[qJHHaHCOBOMy AH3HHry

1.6 06AHraUHH H ApyrNe riPHrOAHbIe K

npoAame MeHHbic 6yMarH c (JHKCHPOBaHHbIM

HPOUCHTOM

1.7-10 HHBeCTHIHH B aKY1HOHepHbIH KanHTaA

BCErO: PHcKcOBblx aKTUBOB, BKAIOqaR

IHHBeCCT lHU B aKHoHepCHiH K TanA _ I I_I_I_I_I

VII/A. OCHOBDHbe IOABOBaTeAm cpeACTB

| KA eH HAenTn4pu- KoA Maxc. maepmra KAaccxhpu- KpeAuNm HUNuecTNmN B [IoTengnaAbHue HTero

eXawOm eTopa nlAaTeweC * ANUX UaUNS N ANuSUr axmj a a 6yAyqe

NaAOra gemulme 6ymarN o6xawTeAbcTua

2. =__ _ _ _ ==__ __ __ ___

3.3. __ _ _ _ _ _ _ _ ___ __ _ _ _ __ _ _ _ ___ _ __ ___ _ _ _ _ _

6.5. __ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ___ _ _ _ _ _ _

6>1. ______ ______________ ______

______=_____

7. _

10 . _ _ _ __ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _

t5. __ ___ -

12 ._ _ _ _ _ _ _ _ _ __ _ _ _ __

13. = = = = -

14 ._ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _-

15. _ _ _-=-_ -

16 ._ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _

17. _ _ _ _ _ _ _ _ _ _ _ _ _

18. _ _ _ _ _

21. _ _ _ _ _ _ _

22. ___III___m_

Bcero npo ux noAbBoaaTeAe; Q

HTOrO i

Vll/S. OCHOBHhle HCTOqHHKH CpeACTB

KAUeHT HjeTrEPD- Kea Aeuo,uTm A° CPO-=me C6epera- flpoque O6auraUuu B H4 roreL I I Z I Z . Kaum uaAera cesTopa u.cTpe6o@num xeno=Tm TeA AeenoauT geHHme 6yar

7. ____________

- Q

54 1-_.

__ l_

_ _

8_ l

9 .

=___ __ _ _ _ _ __ _ _ _ _

14.

51.

.

18. __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _19.

20. _

12.

23. _ 1 _ I I I I _22. I I I 1 |

23.__ _ _ _ _ ___ _ _ _ _ _ ___ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _24.__ _ _ _ _ ___ _ _ _ _ _ _ __ _ _ _ _ __ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _

17 r p q I n ma o m c _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _

VIII/A. KPEJHTbI H HHBECTHUHH B HEKOHCOAHUHPOBAHHbIE KOMllAHHH,CBR3AHHbIE C bAHKOM

ApuumIpoBaMhble xoMnaHHH HAH rpynna Y'acTme B LHmqpp KOA MaKcHMaAbNHbl KAaccm- KpeANTbi N MIHBecTHWHH FloreHu4a- PlToro

KOMnaHN KBanHTaAe, NaAOra ceKTopa cpOK npocpomeH- q)HKaUHN AHBMHr B aKJHH H AbHbie N

HOH aaAoAj&eH- AoAr 6yayu4NHe

____________ ~~~~HOCTN o6SE3NTeAbC-Tha

1.~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

2. T 1 1 11 11h l4 . _ _ _ _ _ _ _ _ _ _ _

6 ._ _ _ __ _ _ _

-~ 7. _ _ __ _ _ _ _

1 0 . _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

1 2 . _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

Bce opommue HeKoHcoAEAupo-

BaHHbie ICKoIu EE an___

HToro

VIII/B. KPE-1I4TbI H HHBECTHUHH B OCHOBHbIX AKUHOHEPOB'4acTHble N XOPnOpaTNBHbie axqmouephi Y9acTme B HJNqp KOA MaRCHMaAbHblN KAaccH KpeAam NH H HBCCTHNHH WN oTeHUNa- MToroKanTNaAe, HaAora CeXTOpa CpOx npOcpO9eH- (NHXa1HA AHaHHr B aNWHN H AbNbIe N%

HOg 3aAOA2KeH- AOAr 6yAy0.je

HOCTH o6nq-aTeAh-

5.

12 III.I 13.I I I [ I

H Toro_

_ __ _ _ __ _ _ __ _ _ _

VIII/B. CCYabI YnPABA51IOIUHM, OnP4EAnioLuHM HOAH4THKY BAHKA

([)BMuA 4OAWHOCTb .a.HN&eT Am KpaTroc- 4COAro- 3aKAaAmaH nlpomte HToro YAepBMo6ae-

oH ee n3 HaC- POqHblu CpOqHbii xpeAJITbl peCAUT-oB moe o6ccne-

TOHI1AUH qeHHe

MOMeNT

1. D] Aa W HCT _ _ _ _ _ _ _ _

2. _ _ _l_ Aa LI HeT _ _ _ _ _ __ _ _ _ _ _ _ _ _

3. LI Aa I] HeT _ _ _ _ _ _ _ _ _

4. 01 ,a LI HeT

5. _ _ LA,a [I HeT

6. [1 ,a O HeT

7. 0, 4a L HeT

8. L1 p,a O HeT

9. [1 Aa O HeT10. _ _I,a _ _ HeT_l<~~~~~~~~~~ [1Zla O] Hur

12. [1 ,Z4a O HeT _

11. 0L ,a D HeT M

14. C1 Aa [1 HeT _

_ _ _ _ _ _ _ _ _ _ __ LI Z A a L] HeT r__

HToro

IX. AHAAU3 KOHUEHTPAUAHH nO CEKTOPAM aKOHOMHKHAKTHBbl

h

Kpe,ANTiu N ASmmNr ULeHible 6yuarN HOTCHUNaAbnMe 0o6imTeAbc=a HToroKACCu,incaWm upOnumACieOCT= BuyTpeBHNe flpoque BBYTPeHHHe npoqNe BHyTpenNHe fpoNe BHYTrPmeiH e flpoNe DI CeAKcxoe, OXOTaHibe, ACcHoe H pbi6Hoe

X03AACTBO

2 FOpHOao6bInalOiasx fpOMbLAeHHOcTh _3 O6pa6amwatoigaA npoMbIuAeHHOCTb _

4 nlpO3BOACTmO gAeKTpOBHeprHH, raBa HTenAa, BOAHOe X03HIICTBO

_t

5 CTpowreAbHag npombmAmeHHocTm

O

6 ToproBJl, BKuoqaa pa6oTbl no peMoHTyH TeXHHYCeKOMy o6cAymBatmio

_ _0% 7 KomwyHu aAbHo-6brroBbie ycAyrn H cHa6-KmeHHe upOAyKTaMH nIHTaHH

8 TpaHcnopT, xpaueHHe, no'ffa H cpeAcTBaCBI3H_

9 (OJHaHCbl H COOTBeTCTByIOIjlHe CUCTeMbio6ecneqeHmn

_ ___

__I10 ToproBAs HeABH2tHMOCTbO

_

11 YnpaBAeHHe, o6paaoBaHHe,

sApaBooxpar4eHHe H rIpoY.

l ll~CEroIIIIIIIII

IX. AHAAH3 KOHUEHTPAUHH nO CEKTOPAM 3KOHOMHKH (npoa.)

OBH3ATEAbCTBA

AenoDsru jio focTpe6oamus KpamTocponme jienoauh AoArocpo'mle jienoDTm Huroro

KrIaccuiNpKagux uponumAeDuocTu BuyTpeHHNe nlpo'ie BilTpenHme ilpoute BYTPeHuNMe nlpo'e BByTpeuuue npouue

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175

HIrrepupemIpommame ip aNrCoroN orTewocTN

Xl. BA30BA5I HHDOPMAIj4HI HO KPETHOMY

YqPEK,4EHHIO

1. Ha3BaHHe oTqHTbuBaioujerocR

KpeAHroro yqpemAeHix ------------------- ----

2. Ha3BaHHe AASR Me2AyHapoAHbIx onepaUHH,

eCAH OHO oTA HqaeTCH-----------------------------

3. AApec

a) ropoA---------

6) yAHUa, HoMep AoMa----------------------------

B) nlO'TOBblfi KOA --------------------------

4. IoqToBbrif aApec

a) ropOA - -----------------------------------------

6) noqToBblH KOA ---------------------------------

B) nOqTOBblIH H1JHK-------------------------------

5. CBRb

a) TeAeqoH ---------------------------------------

6) qFaKc --------------

B) TeAeKc -

6. rOAOBHOH 6aHK, eCAH TaKoBOH HMeerca -

7. KAHpHHFroBblH 6aHK-

8. YCTaBHblfi KanHTaA (B MAH.) ---------------------------

9. OnAaqeHHaR 'aCTb

o6bmBAeHHoro KariHTaAa (B MAH.)---------------------------

10. CtDaMHAHR cTapiiuero ayAHTOpa -------------------

11. Ha3BaHHe ayHropcKoH qHpMbl------------------

12. HoMHHaA BbrllyiUeHHbIX B o6paujeHHe H

OCTaBIIHXCR HenpOAaHHbIMH aKUHH -----------------------

HIOAHaR HoMHHaAbHaH CTOHMOCTb

3aperHCTPHPOBaHHbIX aKUHH -----------------------------

HIOAHaR HOMHHaAbHaR CTOHMOCTb

ax4HH Ha npeAbSBHTeAR--- - ---

176

H7PHA OWEHHE 3. ro.o.,oi verw

XII. HHD)OPMAUHHI OB OCHOBHbIXPYKOBOAHITEAH1X

1. rAaBHbIH yI1paBASIiouIHHi

a) HiMH H amHAH-------------------------

6) 4AOA2mHOCTb------------------------------

B) TeAep)OH---------------------------

2. rAaBHbliH cnUHaAHCT 11 (JHHaHcam

a) HR MH qamHAHH-------------------------

6) 0OA2tmHOCTb------------------------------

B) TeAecpOH - ------------------

3. rAaBHblH CcnegHaAHCT no KpeATaCM

a) VhMH H q)MHAH -------------------------

6) AOA2r.HOCTb----------------------

B) TeAeOH-------- ------

4. COTPYAHHK, OTBeqa1ioWHT n a KOHTaKTM

COpraHaMH peryAHpoBaHHSI

a) HMHa H cpaMHAHH -------------------------

6) AOA2KHOCTb --- ------------- --------

B) TeAe"oH------------

5. COTPYAHHK, OTBeqalOgHfHH 3a CocTaBAeHHe

CoTqe aH erAHoBHH

a) HMSRH qaMHAH ---------------------

6) AOA21mHOCTb ----------------------------

B) TeAeOH ------ _---------------------------

177

XIII/A. IHPABAEHHE

CTPOKa C3aMHmAH IM MeCTO pa6oTmi AOAAHOCTh

1.

2.3.4.

46 . _7. lb

X0 8.9.10.81. I

9. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _~ ~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

10. _____________________ _____________________________ _______________________~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

XIII/b. HABAIOIIATEAbHbIH KOHTPOAbHbIH COBETCTPOKa ODamiHHs mms

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2.3.

4=

=

15

7 -

23.

9.

1 ._ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _12. ______________

___________________

______________3 ._ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _14._ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _15._ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _16 . _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _17 ._ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _18 . _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _19 . _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _1 0 ._ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _21.2 2. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _123 . _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

Hm7nepIpeTrpoBaHme omaIcoBol oTrerHocrTr

XIV. AEP2IlATEAH AKUHI

CTpoma 4PamuALU ArcunB4HncAo arcuni is B upoUeTaSx

C06CTBeHHOCTH

Ha BiyTpeHmeM 3a rpa&%eri

pblHKe

2.3.4.

50.X7.3.9.

12.13.

14.

19.16.

17.

18 ._ _ _ _ _ _ _ _ _ _ _ _

19.__ _ _ _ _

10 ._ _ _ _ _ _ _ _ _ _ _ _ _

22.23.2254

26. Bce ApyrHe saper_CTpHpo__HHb_ e

wKwoHepbl

06imee %mcAo .3aperticTpHpoBaHHbix

27. 06__ee _HCO HesaperHCTPHPOBa_ .

HblX aK,UHU

4HcAo aKHH B U"OM

180

H PHA O?EHHE 3. ro0 o40 o, .e

XV. H4H4OPMAIUIH OS OT4EAEH45IX

1. KoA OT4AeAeHH -----

2. Ha3saHHe oTAeAeHHq ----------

3. THn oTAeAeHHS ------------------

4. AApec

a) fopoa--- -------------------------

6) YAHMa, HOMep AoMa -------------

B) H0oqToBblIH KOA ------------------

5. HO0ITOBblii aApec

a) fopoA-_-__------------------------- _

6) IlOqTOBblH KOA ------------------

B) HlOqTOBbliH RfiHK ----------------

6. CBS!b

a) TeAeqoH ----------------

6) (DaKC----------------------------

B) TeAeKc---------------------------

7. CPamHAHq ynpaBAmougero

OTAeAeHHeM ------------------------

8. 4HcAo noApa3AeAeHHH

B cocTaBe OTAeAeHHHe -

9. CI)HHaHCoBb1e CTaTHCTHqecKtte

AaHHb1e 3a rOA

a) Bcero BbIAaHHbIX

KpeAHToB (B MAH.)--------------- --- -- -

6) Bcero AenO3HTOB (B MAH.) ------ ------------------- |

B) MHCTbliH AOXA (B MAH.)-------L-I- --- ---------------- -

r) LUTaTbi ('IHCAO COTpyAHHKOB)- - -----------------------

181

HI1epnrpeTirpo"aMe iJaNHarCOBOi oTeCTRocrTI

XVI/A. PAC4ET AOCTATO'HOCTH KAnHTAiJA

B MAH.

,ZtaHHble Ha 6aAaHca

1. CymmapHbIA KanHTaA no AaHHbIM 6aAaHca (11/10) -------

a) FlepsH'HbIA KanHTaA (11/10) ----------- _--------_-

6) BTOpHwHblIi KfanHTaA (11/11) ------------- -- ------

2. HCxAIoqeHHR H3 KanHTaAa_---------------------------- -

a) Co6cTBeHHbIe BbIKynAeHHbie aRKHH (1/8(6))--------

6) HeMaTepHaAbHbie aKTHBbl (I/11) ---------------------

B) He npHrOAHbliH K nepeyqeTy BTOpHMHblH

ranHTaA (cyMMa cBepx 500%/, eCAH n.1(6)

COCTaBAAeT CBbII1e 500% n.l(a)) - -----

r) HHBeCTHUHH B KpeAHTHbil

ympemAeHHR (1/9(a)+1/10a))-

3. CKoppeKTHpoBaHHblI KanHTaA AAM

pacmeTa AocTaTO4HOCTH KanHTaAbHOA 6 a3b1 (7 - 8)--------

4. Bcero B3BeUCHHb]X B OTHO1UeHH1HI

pHcCKa axTHBOB (to XVI/B)-

5. KOB(q4HUHeHT AOCTaTOMHOCTH co6CTBeHHoro

aranwraAa 6aHra (3/4 x 100 %) ----------

19

rAaBHbiH ynpaBAAIou4HH_

IlpeAceAaTeAb npaBAeHH__

CTapLUHH BHeCuHHH ayAHTOp

BHemUIHm ayAHTOpCKaR cMHpMa

182

7PHVAOWEHHE 3. ro,xoBo. ver

XVI/b. PAC4ET B3BEHIEHHbIX HO PHCKY AKTHBOB

B mAn.

AaHHme Bmeme--6aAauca sue no

N-C

1. HaA.qNOCTb

a) BaAjoTa cBoeN cTpaHbIH cTpaH 3OHbi A (6aHKNoTbm H MoHeTbl) x 0% =6) CaAbAo B pac'eTax c IJeHTpaAbHbiM BaKxoM, BKAi09Ra o6A3aTeAbHb,e x 0% =pe3epBbl

B) maHKHoTbJ H MOHeTbi HB CTpaH, He npHHaAAema1iHx K 3OHe A x 100%2. Kasmau e;cKie H pyrHe nepBox.&aCCHbie xonmepqecxKe UexceAB,np-rOAUble AA peinHuaHCNpOBaNHu B ueHTpaAbHOM EaNxe csoeiCTpaUbM

a) HazHoHaAbHbie Ka3HameAcKHe BexceA x 0%=6) ApyrHe nepBoxAaccHbie XoMMep4ecKHe BeKceA.I H UeHHbie 6ymarHnnpHroAHbie AAM peqmHHaHCHpOBaHHX B ujeHTpaAbHOM BaHxe x 0% =

6a) pHCKOBbie rocyAapcTBeHHbze neHHbie 6yMarH x 0%=66) ApyrHe pHCiOBbie UeHHbie 6yMarH, B T.-I.ToproBble BeKceAJI H y'TeHHble x 100%=ariqenTm

3. KpeAwTImz ccypz xpeArHubin yqpe=eHuNNm

a) MnocTpaHHbie &aUHameiCkme BeKceusaa) cTpaH 3OHbi A x 0% =a6) npomHe x 100% =

6) 4enoaHTbi C Bbiaqeaie no npeAbABAeHHio

6a) B xpeAHTHb]X y9pemSAeHBx CBOeC CTpaHbi H cTpaHax 0oHbl A, He x 20% =CBRBMHbIX C 6aHKOM

66) B ApyrHX HHOCTpaHHbJX 6aHKaX x100% =B) A4enOHTbl AeHeKHoro PbIHKa CpOKOM Ao 0 mAa

Ba) B 6amKax c8oeH CTpaHb1 H cTpaH 3OHbi A, He CBR3aHHb1X C X 20%oTYHTbIBaolI0HmcA 6aHxom

86) B (PHHaHCOBbIX y'pe1lAeHHAX CBOeH CTpaHbi, He CBB3aHHbIX C 6aHKom x x100% =BB) B ApyrHX HHoCTpaHHbix 6aHKax x 100% =

r) KpeAHTm H CCyAbi xpeAHTHbim ypeNKAeNHHnM, CBH3aHHb]M C 6aHxotA x 100% =A) ApyrHe KpeAHTbI H CCYAbI KpeAHTHbIM y'peIAeNHHRM x 100% =e) Ae6eToBbie no3HU1H B npoUecce HHKaCCHpOBaHHH x 100% =

4. KpeATbi a CCYAbZl nOTpe6HTeAM Nilbie, Heaseam oxlaTbmaeuen.2(6)

a) He nepey9HThIBaeMble BexceAji H q)aKTopHHroBbie Tpe6oBaHD x 100% =6) Apyrme KpaTKocpo'Nbie KpeAHTbi H CCyA4b C HCXOAHbIM CpOxOM Ao 1 roAa X 100% =B) Cpo'Hbze KpeAHTbi C HCXOAHbIM CpOKOM CBbiiue I roAa X 100%r) MnoTemHbie KpeAHTbhi noAHocTbio o6ecneMHBaeMbje KBapTHpaMH HAH x 50% =AOMaMH, HaXOARu4HMHCH B Co

6CTBeHHOCTH

A) 3a BbPleTom pesepBoB AA IlOKpbITHh COMHHTeAbHb]X KpeAHTHbIX X 100% =Tpe6oBaHHrf

5. AXTNBbl, nepeAHHble B pamxax 4aHUaCOaOrO ANaHara

a) AxTHBbi, nepeAaHHbie no ()HHaHCOBoMy AH3HHry X 100% =6) 3a BbPieTOM HaKonAeHHo! amopTHBaOUIH x 100% =

183

HmmepaperNpomamNe oiHaEocoRoi oTYwerTocrN

XVI/B. PACqET B3BEIJEHHbIX no PHCKY AKTHBOB(nPo,a.)

B mAN.

AaNNNe Banmen-

Gaaaua NcMC no

6. O6AUraIs N xpyrne npnroAxnme X npoxame uenuue 6yuarN c

4nXCNpONaNNbNmN upOUeNTNrHbm cTasxamN

a) rOCyAapCTBeHHbIe UeHHbie 6yMarH HHbIe, HemleAH oxBaTbmiaembie n. 2

aa) BblJyleHHble UeHTpAbbIThM npIBHTeAbCTUOM H cBx3aHHbiMH C HHMH x 0% =

opraHamm rocyAapcTBelHHON BAaCTH

a6) BbfnylieHHbie MeCTHbIMH npaBHTeAbCTBaMH H CBSl3BHHbJMH C HHMH X 20% =

opraHaMH mecTrHoN BAaCTH

6) UieHHbze 6ymarx, BbinyujeHHbie ApyrMmiH opraHHNawHIIMH x 100% =

B) Co6cTseHHbie AoAroBbie CBHAeTeAbCTBa x 0% =

7. AKuN N xpyrNe UeHmuie 6ymarN (c nepeuenumu toxogo) c

Ne.i-YCNpO3aNbiN npOUeNTNN CTbDlun

a) UeHHble 6yMarH C o6bixHOBeHHOA ToproBOfi floaNHIeI x 100% =

6) Bpemeuno yAep,mHaembie noA pa3meigeHme geHHib1e 6yMarH x 100% =

B) 4pyrme IeHHbie 6ymarm c lCpeMeHHb]M AOXOAOM x 100% =

8. Co6c&menNze arynAeHNNNe aKANK x 0% =

9. (PrNaNcouoe yuacTme N ApyrNe HNBecTNURN

a) B Apyrnx xpeAHHbilx yipeAeHlnAx x O% =

6) B ApynhX AeAoBbix npeAnpNJTHgX x 100% =

B) 4pyrHe NHBeCTHIIH x 100%

10. YqlacTe, Aawoqee npaao wONTPOAB

a) B Apyrx KPpeAITHbIX y4pemftAenHmx x 0%

6) B ApyrHx AeAoBbix npeAnpHSTNBx x 100% =

It. HemaTep ambuNbe aKTNNm Ba sNiCeToN aNOpTNaUN- x 0% =

12. MaTepUauuNme aITNUM Ba smerTOm aMOpTNBaUNN

a) MaTepHaAbHble aKTHBbl AAM BeAeNHJI 6amKoBcKoro AeAa

aa) aeMJAB H 3BAHH H x 100% =

a6) o6opyAoBaaHe, MaiuHHbi H aBTOMo6HAH x 100% =

aB) Me6eAb, qlypHHTypa H npHCnoco6AeHHn x 100% =

ar) HesanepmeHHoe CTpOHTeAbCTBO x 100% =

aA) 3a BbwieTom HaKonAeHHoH aMopTH3aaUH x 100% =

13. npoume axTmu

a) HeonpeAeAernbie noBHwni x 100% =

6) rlpo'-e aKTHBbi x 100% =

BCErOt Ax.u

184

nPHAOffEHHE 4. UIPHIMEP DPHHAHCOBOrOAHAAH3A

OTYET 0 1IPHSbIAffX H YEbITKAXAKTRBBbl0O,f63A TEA, b CTBAIAJ7HTAA3ABAAAHCOBbIH OTYETAHAAHA3 bAAAHCAAHAAH3 HOKA3A TEAEHI PAJOTbl bAHKAHOhCHEHPLff

I

JPHAOIEHHE 4. 7pmmep A,aeowv ama

OTLET 0 HPHIbIAHX H YbbITKAX

06/30/89 % 06/30/90 % 12/31/90 % 03/31/91 %

* npoien-rnwi ,oxo, 18,608 100 27,826 100 16,151 100 8,240 100FlpoUeHTbl no KpeAnTam 18,608 100 27,826 100 16,151 100 8,240 100AHJKsBAHIb.e aKTHsbI 0 0 911 6 03aaiMbi KpeAHTHbIM y'4pe2AeHHAM 963 5 1,488 5 697 4 534 6KpeAHTbl xAHeHTaM 17,256 93 25,899 93 14,398 89 7,697 93*HpHroAHble K npOAMe AoArOBbie 389 2 440 2 146 1 6 0o6a03aTeAbcTBa

FlpoqmNi npOjeMTHbHI AOXOA 0 0 0 4 0,,POUeHTHNii ,, CXOA 13,029 70 17,609 63 12,387 77 6,262 76FI pOUCHTHNIN paCXOz 3

aAoA&eHHOcTb KpeAHTHbIM y'peNsAeHHNlM 9,014 48 11,896 43 8,090 50 3,582 43*3aAoA&eHHocTb nOTpe6HTeAAM 4,016 22 5,713 21 4,222 26 2,552 31C'qeTa Aeno.3HTOB AO BocTpe6OBaHHA 0 0 0 0CpoRHble Aeno3HTbi 2,194 12 3,343 12 2,400 15 1,622 20C6eperaTeAbHble cmeTa 1,822 10 2,370 9 1,822 11 930 it*pyrne o6msiaTeAbcTsa no (pHHaHcmpoBaHHio 0 0 75 0 129 2..HCThi upoUeRTHbi A w 5,579 55 10,217 60 3,764 58 1,978 60

apyrne onepaunoumbe Aoxo4u, 4,637 45 6,797 40 2,782 42 1,300 40IlAaTa H C6Opbl Ba ycAyrH 4,615 45 6,685 39 2,757 42 1,292 39-3apa6oTaHHbjA AoXoA 4,616 45 6,687 39 2,758 42 1,294 39.3a BbI'eToM noHeceHHbIx pacxoAoB (1) (0) (2) (0) (1) (0) (2) (0)*pyne onepanHoHHbie AoX0Abl 22 0 113 1 25 0 8 0IoAy9eHHbIe peHTHbJe nAaTe)KN 20 0 22 0 11 0 9 0Hpoqee

2 0 91 1 14 0 (1) (0)BaAoBoii onepagnounHii toxoA /y6lT0X 10,216 100 17,014 100 6,546 100 3,278 100OnepauHOHHhZC pacxoAbz 3,303 32 4,337 25 3,001 46 2,317 713ap.HAaTa H AbroTable BbinAaTbl coTpyAHHxaM 1,958 19 2,054 12 1,546 24 1,310 40&3apa6OTHas nAaTa 384 4 573 3 425 6 290 9Apyrme AhroTHbie BbInAaTbI 1,574 15 1,481 9 1,122 17 1,020 31BblnAameHHbie peHTHb1e nAaTeaoH 17 0 31 0 0 67 2PacxoAbr no ApyrHmM aHNMaeMbiM nOme4eHHAM 393 4 556 3 530 8 255 8HaAorn H ANHjeH3HN

40 0 216 1 208 3 115 4AMopTHl3aWoHHbie oTNHcAeHHn 211 2 283 2 0 8 0FTpo4me aAMNHHCTp.-ynpaBAeH'lecxHe pacxoAbi 344 3 583 3 321 5 256 8FIpoqHe onepajunoHHbie pacxoAbi 341 3 615 4 396 6 306 9qHCTblHl olepaU HUo;iA AOxOA /y6hlTOK 6,913 68 12,677 75 3,545 54 961 29Pacxo4,,z na coaAaNNe 6auKoacrnx p 3,113 30 3,062 18 0 (0) (0)Ha noupuTNe y6bamco no uperHT&a

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nlpu6wAb/y6mlTXH OT qpeaublqaflubIx (165) (2) 0 0 0co6baTNil

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187

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06/30/89 % 06/30/90 % 12/31/90 % 03/31/91 %

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nIOAOXOAUIi maor 2,327 23 4,949 29 1,773 27 484 15

'queTui joAy 1,308 13 4,666 27 1,773 27 477 15

HepenoA CpeAcTB B o6fne pesepBu 1,223 12 0 0 0

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O6B%aAeHNble AHBHAeHAbi 85 1 0 0 0

B/(H) HepacnpeAeAeHHyo npH6bIAb (0) (0) 4,666 27 1,773 27 477 15

188

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06/30/89 % 06/30/90 % 12/31/90 % 03/31/91 %HU&uI9ocTb 3,993 1 4.426 1 5,493 1 4,784 1BaAmoTa cBoeN cTpaHbi H cTpaN 3oHbl A 1,562 0 2,285 0 3,293 1 2,563 0Ca,kbAo pacqeTos c ijeHTpaAbNblHm BaNxom 2,278 1 1,951 0 1,951 0 1,951 0BamoTa Apyrmx cTpaN 153 0 189 0 249 0 270 0AumxnMe &aBw 0 0 0 0KrnlamaeAcKNe BexceAJI cBOeN CTpaHbi 0 0 0 0Apyrie nepeyqNTblBaeuble geHNHie 6ymarn 0 0 0 0PHcKoBble rocyAapcTweHNbe ueHNbme 6yMarN 0 0 0 0PHcKosble KoMmep'lecKNe UeNHbie 6ymarH 0 0 0 03 aiua KPxApx 1THm YqPe=AeNMum 28,947 9 39,257 9 30,130 6 25,022 5A,enoaTbi c Bbl4teN no npeAbBAeNHu 28,071 8 38,307 8 28,887 5 24,033 5AenoaNmi AeHewHoro pbmrca 42 0 117 0 409 0 155 0B y'pemAeHHXX CHOei cTpaHbi N cTpaN 3OHbJ 0 0 0 0A, He cm3maHNbx c 6aHKomB Nie6aNKoBcKNX qpmHaNcorblx yqpem4erNux 42 0 117 0 409 0 155 0CBOeN CTpaHbl, He cBJi3aHHbiX C 6aNKoMB ApyrNx HHocTpaHHbJx KpeANTHlbx 0 0 0 0y'pe2HAeHHX

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Puaoqume AoAroA e o6uBaTeAbcTm 3,562 1 3,712 1 3,712 1 3,693 1BwyTpeHiNe rocyAapcTeHiHbie o6JR3aTeAbcToa 3,466 1 3,466 1 3,466 1 3,447 1jeHTpaAbHOrO npaBNreAbcTBa 3,466 1 3,466 1 3,466 1 3,447 1MecTHbx npasNTeAbCTa 0 0 0 0BwnyujeHNbie ApyFHMH opraNHuaaxIMN 96 0 246 0 246 0 246 0MaTepuau.me awmu (NeTro) 4,603 1 7,388 2 9,214 2 10,153 2AXTBbl, Heo6xoAmMble AAji 6aNxoBcKoro AeAa 4,603 1 7,388 2 9,214 2 10,153 2-3eu H aAaNHm 3,888 1 6,191 1 7,627 1 8,220 2O6opyAoBamNe 1,236 0 1,999 0 2,391 0 2,739 1Me6eAb N o6cTaNoBKa 0 0 0 0HesanepiueHnoe CTpOHTeAbCTBO 0 0 0 03a BbiqeToM HaKonlAeHHoN aMopTHBazpH (521) (803) (803) (806)He6aNioBCeNe aKTHBbI 0 0 0 0[lpouue aBNum 210,724 62 295,647 64 356,024 66 335,432 65HeonpeAeAeHNbie nosHUNH 210,542 62 295,321 64 355,699 66 335,077 65rlpomNe aMTrB 181 0 327 0 325 0 355 0npeA0enATa N uapaqjenubd AoxoA 0 0 0 264 0

BCErO: AaTiuu 338,894 100 460,151 100 540,520 100 514,513 100

189

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ObH3ATEAbCTBA06/30/89 % 06/30/90 % 12/31/90 % 03/31/91 %

3ajoaeA - ocCT KpeAUTUb1 yipesAeuu-xH 63,318 19 63,257 14 70,723 13 58,591 11

HauoHaAbHoMy ljeHTpaAbHomy BaHxy 58,597 17 56,092 12 62,156 11 47,157 9

flepeywumrBaemax 0 0 0 0

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OaHoHeNocTm 6aNKaM 463 0 1,406 0 427 0 380 0

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AenoHtwmi c BblAamei no npeAbRBAenNu 27,797 8 37,880 8 46,331 9 46,948 9

Cpo'mbme Aenosmi 12,478 4 21,437 5 24,643 5 25,072 5

Co cpoxoM Ao I roAa 12,478 4 21,437 5 24,643 5 25,072 5

Co CpOKOM csbfle I roAa; 0 0 0 0

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4pyre Aenoamw 422 0 3,096 1 3,450 1 4,051 1

kpyre o6mmmAbcra 210,936 62 297,558 65 353,106 65 342,663 67

flpoReHTm K BbIMnAre 1,774 t 2,878 1 4,604 1 5,921 t

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Kp4eANmbIe noaHNWI B CTaAHH nepeBoAa 1,223 0 1,571 0 3,578 1 4,600 1

[lpo'me o6BamTeAbcTma 104,065 31 140,921 31 134,737 25 141,821 28

Hapaqjeua H OTcpoqennui aoxoX 1,655 0 1,549 0 1,718 0 2,346 0

Heaapa6oTaHHbii AoXOA 0 0 0 0

HapaneHnble uAaepnaU tO6 0 0 169 0 0

EOSHarpamAeHN= H AbHOThble AOflAaTb1 K 1,549 0 t,549 0 1,549 0 2,346 0

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FlpoueHTbm K flOAY4eHHIO 306 0 422 0 460 0 525 0

flpomme peSepnbl 9 0 9 0 22 0 22 0

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BCErO: OOGaaTaiMcTS 330,501 98 445,226 97 522,263 97 502,030 98

190

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06/30/89 0/ 06/30/90 % 12/31/90 % 03/31/91 %FlepamquwH Kan-TaA 6,665 2 13,185 3 16,517 3 9,218 2OnAa'ieHnas niacTb o6bnBAerHoro KanHTaka 50 0 50 0 50 0 50 0(HeTTo)

YcTaBHb,Hi KanmTaA 50 0 175 0 175 0 175 0aBblNeTOM HeOnAameHHofi maCTH 0 (125) (125) (125)

o6bxBAeHHOrO KanHTaAaKanNTaAbHble pe3epBbl 0 0 0 0

C4eT npeMHmH ax%iii 0 0 0 0Flposee 0 0 0 0PesepBb, coaAaHHbie ma llpH6bAH 6,615 2 13,135 3 16,467 3 9,168 2064ime pe3epBbi 6,615 2 6,615 1 9,947 2 9,167 2Hepa3Ae.eHHaJ. npH6blAb 0 6,520 1 6,520 1 1 03a flbpeTom y6bffxoB TeKynyero roAa 0 0 0 0

.DoeAHNTeAbHbiN KaunTaA 1,728 1 1,740 0 1,740 0 3,265 106uje peaepwbl 0 0 0 0FIpH6lAb aa TeKyWIHH roA 0 0 0 1,525 0FlpoqHe paRnoBHAHocTH AonoHHHTeAbHoro 1,728 1 1,740 0 1,740 0 1,740 0KarH'raAa

BCErO: KaDnTaA 8,393 2 14,925 3 18,257 3 12,483 2BCErO: O6naaeAbcTua N ranKTaA 338,894 100 460,151 100 540,520 100 514,513 100

.3AbAAAHCOBbIH OT'ET

06/30/89 % 06/30/90 % 12/31/90 % 03/31/91 %nloTenEHaAbHMe o6maTeAbCTEa 61,567 18 78,571 17 80,160 15 86,211 17BHe6aHKoBcKHe KpeAHT"ble Cy6cTmTyTbj 31,040 9 38,653 8 33,835 6 42,280 8CpeAHepHcKoBble 3a6aAaHcoBbie o6n3aTeAbcTBa 30,092 9 38,660 8 45,912 8 43,047 8CpeAne-/MaAopHcKoBbie sa6aAancoBbie 434 0 1,257 0 414 0 885 0o6RBaTeAbCTBa

MaAOpHCKOBble 3a6asaIcosbie o6swaTeAbcTBa 0 0 0 0

AHAAIH3 BAAAHCAAmcBHnbme HerTO-aicTHBbi *9.27% -4.50% -6.77% -5.84%KpeAHmI H cpeACTBa, nepeanHbie noTpe6NTeAAM 87,066 26 109,721 24 135,947 25 135,165 26Aenoa3mu noTpe6rTeAe§ 50,827 15 75,917 16 89,833 17 95,084 t8OTHonleHHe CyMMbl 6aWRoOCK.KpeAHToB K 171% 145% 151% 147%Aeno3HTaM

AKTHBbi, B3BeiueHHble no pHCKy 351,855 473,523 558,823 545,508CKoppeXTHpoOaBHas BeAHYHHa KanHTaAa 8,393 14,925 18,257 12,483KoaqHmwIenT AoCTmTo0HOCTH Co6cTBeHHorO 2.39% 3.15% 3.27% 2.29%KanHTaAa

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191

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(a pacwet ma roJ) 06/30/89 06/30/90 12/31/90 03/31/91

npm6bLAbHocTb

FlpH6bAb Ha ycpeAHeHHbie axTSHbi 1.17% 0.70% 0.37%

IlpH6bmAb Ha marHTaA 40.02% 21.20% 12.58%

HommHaAbHble Temnbl pocTa

KpeAwmi m AmUir 26.02% 47.41% .2.33%

Aeno.uwmi noTpe6HTeAeN 49.36% 36.36% 10.16%

KanwraA 77.84% 44.28% -128.26%

WTaT

PeaAbabne Teunbz pocTa

IHAexc noTpe6TeAbcx1x UeH tO0 130 150 161

Teumnbz HmqlJpUiH 30% 30% 30%

KpeAwTh H A3HBHr -3.98% 17.41% -32.33%

Aenosaimi norpe6HrAei 19.36% 6.36% .19.84%

KmanTaA 47.84% t4.28% .158.26%

flpoAyKxTmmocT pa6orm nepcoHaAa

lpH6alAb Ha pacxoA4b Ha t co'rpyAHHra 468.09% 229.33% 73.39%

HouzHaAbHbie npoaeHTHbie cTaBxH

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CBHMeT"bCTBa

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CnpeA 6.54% 3.47% 3.71%

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CpeAHHI BblJAaqeHHbflH npOUeHT

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0T aKTHBOB)

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nomevjeHHR

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no KpeAHT8M

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192

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201

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202

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203

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204

H1PHAOMWEHHE 6. Pasyaroe peryANpomamoe oRam.p

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OqeHb BaMHO nOAHOCTbIO BCTpOHTb (yHKlHIO BHeleHero Ha6AIOAeHHH B rpomecc HaA30pa, CTeM qTo6bI Aer'e 6blAO BbilnpaBARTb cAa6oCTH KOHTpOAR. B HeKOTOPb1X CAyqaRX 6blBaeTAOCTaTOqHO cBH3aTbCR c 6aHKoM no TeAe(pOHy HAH HanpaBHTb 6aHKy nHCbMO, qTO6bl o6CyAHTbBonpocbl, BbilHBAeHHbie MeToAoM BHeIuHero Ha6AIo4eHHR. B ApyrHX CAy'aHX, OAHaKO, Mo21eTBO3HHKHyTb Heo6xoAHMocTb HanpaBAeHHH B 6aHK CrieHaAHCTOB no aHaAH3y AAA OTCAe2KHBaHHcAa6OCTeH, o6HapymeHHblX Ha6AIoAeHHeM. B Aio6oM cAyqae HHqpOpMaUHH H OTqeTbl,co6paHHble H nOArOTOBAeHHbie H3BHe, MOryT noCAy2KHTb 6a3oH AAA cpaBHeHHR npHMeHHTeAbHOK pHCKOBblM H BqXpeKTHBHbIM cqepaM AeCTeAbHOCTH, a nOAyqeHHble AaHHb1e 6yAyr noAse3HbCreUHaAHCTaM B XOAe aHaAH3a Ha MecTe.

205

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C6JImweuHe CHCTemi 6aHKoBciKoro peryApOBaHHfl B OTHOIeImHH HamepeHEN KanHTaAa

a CTam4apTOB, paCnpOCTpaHRlO1UHXCH Na UaDIHTaA 10 6

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1. )4aHHblf AOKyMeHT npeAcTaBAHeT co6o0i Tor pa6oTbl xOMHTeTa1 0 7 B npOAOA2KeHHH

HeCCKOAbKHX AeT, KOTOpas HMeAa geAbIO c6AHmeHHu CHCTeM 6aHKoBcKoro HaABopa B

OTHOlUleHHH OnpeAeAeHHH AOCTaTOqHOCTH co6CTBeHHoro KanHTaAa memAyHapoAHblX

6aHKoB. flocAe ny6AHKaUHH npeAAO2KeHH f KOMHTeTa B AeKa6pe 1987 r. B cTpaHax,

BomeAmHx B rpynny G-10, HaqaAHCb aKTHBHbie KOHCYAbTaUHH co CneUHaAHCTaMI;

KpOMe TOrO BTH npeAAoerLeHH 6blAU HanpaBAeHbl HaA3opHbIM BeAOMcTBOM MHOrHX

CTPaH MHpa AAR paCCMOTpeHHR. CAeACTBHeM BTHX KOHCyAbTaUHU CTaAH H3MeHeHHx,

BHeCeHHbie B HCXOAHbIe npeAAo2KeHIH. Hly6AHKyeMbIif TeKCT HBAHeTcH AeKAapaUHeB

KOMHTeTa, corAacoBaHHOH MmemAy BCeMH ero qAeHaMH. AoKyMeHT H3AaraeT corAaCoBaH-

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MHHHMaAbHbli ypOBeHb Tpe6oBaHHH, KOTOpblX AOA2KHbi IpUHep2KHBaTbCR Ha1HOHaAb-

Hbie cAym6bl 6aHKoBcKoro HaA3opa, npeACTaBAeHHbie B KoMHTeTC. C aTHMH

Tpe6oBaHH.RMH H nOpRAKOM COrAaCHAHCb TaKme ynpBAHlAouHe UeHTPpaAbHbiX 6aHKoB

rpynnbl H3 10 CTpaH.

2. C MeAb1o no BO3MO2KHOCTH 6blcTporo BHeApeHH5 B npaKTHKY HagHOHaAbHb1e cAym6bi

HaASopa, no npeAnoAo2KeHHIO, AOA2KHbl Teriepb pa3pa6oTaTb co6cTBeHHble noAo2KeHHR

H OnpeAeAHTb B HHX CpOKH H cnoco6 peaAH3a1HH AOCTHrHyToro corAacHH B

co6CTBeHHbIX CTpaHax. LaHHblH' AOKyMeHT HanpaBAeH HaA3OpHbIM BeAOMCTBaM MHOrHX

CTpaH MHpa C HaMepeHHem no6yAHTb HX npHHWFb ero OCHOBHbie noAomeHHR B cTpaHax,

He BOmIeAIIIHX B rpynny C-10, T. K. peClb HAeT O nOS3HUHH 6 aHKOB, 3aHHMaioIHxcsC

KpynHb1MH Me21AYHapOAHbIMH onepagHHMH.

3. Cymb pa6oTbl KOMHTeTa no c6AHmeHHIO CHCTeM 6

aHKOBCKoro peryAHpoBaHHsi

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HOBOH CHCTeMbI, KOTOpa0 nOCAy2HT ynpoqeHHIO H cTa 6 HAH3agHH Me2KAyHapoAHoH

6aHKoBcKofi CHCTeMbi; BO-BTOPbIX, CO3AaHHe CHCTCMbi 'IeCTHOH H BbICoKoCorAacoBaH-

HOH, STO nO3BoAReT npHMeHRTb ee 6aHKaM pa3HbIX CTpaH H CHHmaTb ypoBeHb

CyuMecTByiouero KOHKypeHTHOrO HepaBeHCTBa, cyInecTByioijero cpeAH Me2KAyHapOAHb1X

106 HasbmaeMoe Tal2Ke Basw,bcKoe corAameHHe. ,aHHbIH OTpblBOK nepeneqaThIBaeTcJK Hs nepsoHaiaAbHoro

TeKcTa, BburyujeHHoro BaSCAbCRHM KoMHTeTOM, HO c HBMeHeHHeM 43opMaTa MaTepHaAa.

107 Ba3eAbcKHI RoMHTeT no 6aHKOBCKOMy peryA poBaHH1o H HaA3opy OXBaTb!BaeT npeAcTaBHTeAei

UeHTpaAbHbix 6aHKOB H KOMHTeTOB no HaASOpy CTpaH 6oAbmoA AeCCTKH - BeAbrHi, KaHaAa, C)paiupuz,repMamHl, HITaAHm, 3inomBi, roAAaHAHx, LWBegpm, UlBeigapHR, 06beAHHeHHoe KopoAeBcTmo, CoeAmiemmble

LJTaThi H AoKceM6ypr. KoMHTeT saceAaeT B BaHKe Me2iKAyHapoAHbIx PacmeTon B ra3eAe, LUBeiapHs.

207

InrepHpeTrpeaaole IfNHaiCOBONI oTrerTocT

6aHKoB. KoMHTeT oTMeqaeT, MTO B OTBeT Ha npeAAomeHHe npoKoMMeHTHpoBaTb HCXOA-

Hbie npeAAOmeHHR, 6aHKH COrAaCHAHCb C npHHHlHnOM noAa'H H AOrHKOiH AaHHOro

maTepHaAa H BbIpa3HAH fIOAAep2KKY nO3HUHH, corAaCHO KOTOpOH AOKyMeHT cAeAoBaAo

6bl npHMeHRTb Ha Ha;gHOHaAbHOM YpOBHe KaK MO2KHO eAHHoO6pasHee.

4. B Te'ieHHe Bcero nepHoAa KOHCyAbTagHH H COrAaCOBaHHH Me2KAy KOMHTeTOM B Ba3eAe

H nOAHOMOH1HbIMH opraHaMH EC B BpiOCCeAe, KOTOpbie BbICTynlHAH C rlapaAAeAbHOHHHHgHaTHBOH BBeAeHHR eAHHOrO KOB )HAHeHTa nAaTe2Kecnoco6HOCTH AAA KpeAHTHbIX

HHCTHTyTOB Coo6WecTBa, ocy1eCTBAHAOCb TecHoe B3aHMOAeHCTBHe. UeAbio ero 6bLAO

AOCTH2KeHHe MaKCHMaAbHoro COOTBCTCTBHH noAo2KeHHH, corAacoBaHHbIX B BaseAe.

HOAO2eHH51M, HaMe4eHHbIM K BHeApeHHIO B CTpaHaX Coo6iMecTBa. KOMHTeT HaAeeTCA H

O2HAaeT, 'ITO TaKOe COOTBeTCTBHe MOmeT 6 blTb AOCTHrHyTO, XOTH1 CAeAyeT OTMeTHTb,

qTO npaBHAa, pa3pa6aTbIBaeMbie EC, OTHOCHTCH npeHMYl_qeCTBeHHO K KpeAHTHbIM

y'Ipe2KAeHHAM, a pa6oTa KoMHTeTa OpHeHTHPOBaHa 6OAbmue Ha 6aHKH, 3aHHMa1OIHecCR

MeC2AYHaPOAHbIMH onepaljHRMH.

5. Hpip pa3pa6OTKe InOAO2KeHHH, OnIHCaHHbIX B AaHHOM AOKyMeHTe, KOMHTeT nbilTaACH

Bblpa6oTaTb COBOKynHOCTb KOHUenTyaAbHO HaAe2KHbIX npHHUHrOB H B TO me BpeMR He

OCTaBHTb 6e3 AOA2KHorO BHHMaHHR oco6eHHocTH cyu eCTBYIOUHX CHCTeM 6aHKoecKOro

y-4eTa H HaA3opa B CTpaHaX-tIAeHaX. KoMHTeT nOAaraeT, 'ITO aTa 5e-Ab AOCTHrHyTa.

HOAomeHHe AOKyMeHTa oTpa2KaioT nepeXOAHbIH xapaKTep HbIHeiu1HerO nepHoAa H

nO3BOAReT OTpa3HTb CyigeCTBY1OI_4He B Pa3HbIX CTpaHaX cneUH(pH'ecKHe

o6cTo.RTeAbCTBa qepes rH6KHe MOAH(HKagHH TeKCTa, KOTOpbie CO BpeMeHeM MO?KHO

6yAeT npHBeCTH X eAHHOMY o 6pa3gy.

6. B HeKOTOPbIX HeMHOrOq'HCAeHHbiX acneKTax (oco6eHHO B OTHOIeHHH B3BeC11HBaHHR

pHCKOB) AoKyMeHT AoriycKaeT onpeAeAeHHbIe pacxo2KAeHHH MewAy CTpaHaMH B

OTHOleHHH HHTepnpeTaUHH TaKHX acneKTOB. Bo3AeicTBHe TaKHX paCxOmAeHHH Ha

o6UJHe COOTHOliueHHH cKopee Bcero npeHe6pemHMO MaAO, H He CAeAyeT CqHTaTb, qTO

2KePTBOH paCxO2KAeHHH cTaHoBHTCH OCHOBHbie geAH. TeM He MeHee KoMHTeT HaMepeH

KOHTPOAHPOBaTb H aHaAH3HPOBaTb npHmeHeHHe nOAO2KeHHH AoKyMeHTa B npeAcToRJgHH

nepHoA C geAb1O Bb1XOAai Ha 6OAee BbICOKHH ypoBeHb corAacHH H eAHHoo6pa3HR.

7. CAeAyeT noA'IepKHyTb, TO COraaCOBaHHbie nOAO2KeHHR OnpeAeAHIOT MHHHMaAbHbliH

ypOBeHb HeO6xOAHMOrO KanHTaAa AAR 6aHKoB, aKTHBHO 3aHHMaiOLWHXCR

Me2AYHaPOAHbIMH onepa4HHMH. HaUHoHaAbHbie opraHbl peryAHPOBaHHH BnpaBe

yCTaHaBAHBaTb 6oAee BbICOKHe ypOBHH.

8. CAeAyer yKa3aTb TaKme, qTO AOCTaTOqHOCTb KanHTaAa, H3MepeHHaH B COOTBeTCTBHH C

AaHHbIM AOKyMeHTOM, BBAHeTCH, XOTR H BamHbIM, HO Bcero OAHHM H3 peAa qlaKTopoB,

Tpe6yioujHx y'eTa npH O!leHKe npo'HOCTH (pHHaHCOBOrO nOAO2KeHHR 6aHKa. CyTb

AaHHoro AoKyMeHTa 3BaKAIoaeTcR B OUgeHKe KanHTaAa npe2KAe Bcero B CBH3H C

KpeAHTHbIM pHCKOM (pHCKOM Kpaxa 3aeMujHKa), OAHaKO, H ApyrHe pHCKH, BHAIO'aR

PHCK, cBR3aHHbliH C npoMeHTHbIMH cTaBKaMH H HHBeCTHUHHMH B UeHHbie 6yMarH,

KOHTpOAepbl AOA2KHbi npHHHMaTb BO BHHMaHHe npH OUeHKe AOCTaTOqHOCTH

co6CTBeHHoro KanHTaAa B geAOM. KOMHCCHR aHaAH3HpyeT pa3AHqHbie nOAXOAbl B CBH3H

C TaKHMH pHcKaMH. KpoMe TOrO - H BTO HMeeT o6

I H xapaKTep - OTHOUIeHHe

KanHTaAa K aKTHBaM, eCAH PaCCMaTPHBaTb ero H3OAHpOBaHHO, MOmeT AaTb HeBePHOe

208

I7PHAOi'EHHE 7. Baawc4bcxoe corAaweme

npeAcTaBAeHHe o6 OTHOCHTeAbHOM 6AaronoAy4HH. MHoroe 3aBHCHT TaKme OT KaqeCTBa

aKTHBOB H, %ITO OMeHb Ba2KHO, OT ypOBHH pe3epBoB, xOTOpble MO2KeT nO3BOAHTb

Co3AaTb 6aHK, HeB3HpaR Ha COMHHTeAbHYIO BeAH'IHHy yKa3aHHoro OTHOHIeHHH.

HPH3HaBaSI TecHylo CBH3b Me2Ky KalnHTaAOM H pe3epBaMH, KoMHTeT npOAOA2KHT

KOHTPOAb 3a nOAHTHKOH 6aHKoB B CTpaHax-qAeHaX B cpepe noAAepmaHHH

Heo6xOAHMbIx pe3epBOB H 6yAeT CTapaTbCSI c6AH3wrb HX no3HUHH B BTOH, KaK H B

ApyrHx, Ba2KHbIX cpepax peryAHpoBaHHa. IpH OUeHKe nporpecca B AeAe co6AloAeHHR

COrAaCOBaHHbIX HOPMaTHBOB B OTHOiueHHH KanHTaAa KOMHTeT HamepeH THgaTeAbHO

y'IHTbIBaTb Aio6bie cyueCTBY1OI1He pacxo2KAeHHR B nOAHTHKe H npogeAypax 6aHKOB

cTpaH-4AeHOB, 4TO6bI TOqHee OnIpeAeAHTb ypOBeHb pe3epBOB AASI TaKHX 6aHKOB H

qOpMy CO3AaHHR TaKHX pe3epBoB.

9. KOMHTeT He COMHeBaeTCH B TOM, 'TO pa3AH'H Me2KAy cTpaHaMH B cpepe HaAOrOBOH

nOAHfrHKH H npeACTaBAeHHA AaHHbIX yxieTa AAH onpeAeAeHHH HaAOrOB Ha OnpeAeAeHHbIe

KAaccbI pe3epBoB AAR nOKPbITHH HAOXHX AOArOB H KanHTaAbHbIX pe3epBOB,

(OPMHpyeMbix H3 -IHCTOH' npH6bIAH, MoryT B H3BeCTHOH mepe 3aTpyAHHTb cpaBHeHHe

Me2KAyHapOAHblX 6aHKoB no noKa-3aTeAio peaAbHOH HAH Ka2KyUyeHcn AOCTaTO'IHOCTH

co6CTBeHHoro KanHTaAa. C6AH2KeHHe pe2HMOB HaAOroo6Ao2KeHHSI, XOT% H 2KeAaTeAbHaR

UeAb, HO OHa HaxOAHTCH BHe KoMneTeHUHH KoMHTeTa, H nOTOMY npo6AeMbl HaAoro-

o6AomeHH31 3AeCb He paccMaTpHBaloTcH. OAHaKo KOMHTeT HamepeH AepMaTb B noAe

cBoero 3peHHR Bonpocbl HaAoroo6AO2KeHHR H y-ieTa B TOH Mepe, B KaKoN OHH BAHAlOT

Ha conoCTaBHMOCTb AaHHbIX pa3Hbix 6aHKOBCKHX CHCTeM B OTHOUIeHHH nOAXOAOB K

OUeHKe AOCTaTO'IHOCTH co6CTBeHHorO KanHTaAa.

10. HOAomeHHSI AaHHoro AoKyMeHTa pacnpOCTpaHHIOTCq Ha KOHCOAHAHPOBaHHbie AaHHbie,

T. e. npeACTaBAHeMbie 6aHKoM H BCeMH ero (pHAHaAaMH, 3aHHMaioIJHMHCR 6aHKoBcKHM

AeAoM H CPHHaHcHpOBaHHeM. B TO 2Ke BpeMf KoMHTeT nOHHMaeT, 'TO CTPYKTypbl

co6CTBeHHOCTH H nOAO2KeHHe 6aHKoB BHyTpH (HHaHCOBbix rpynn THna KOHrAoMepaToB

npeTepneBaior 3HaMHTeAbHbie H3MeHeHHR. KoMHTeT HamepeH Ao6HBaTbcS TOro, 'To6bl

H3MeHeHHR B cTpyKTypax co6CTBeHHOCTH He OcAa6ARAH 6aHK B OTHOmeHHH KanHTaAa

HAH He nepeKAaAbIBaAH Ha Hero pHCKH, npOHCTeKaEOUqHe H3 AeHCTBHH ApyrHx

BAeMeHTOB rpynnbl. KOMHTeT npOAOA2KHT aHaAH3 npOHCXOAIlHX H3MeHeHHH C y'eToM

KOHKpeTHOH npaKTHKH peryAHpOBaHHf B CTpaHax-MAeHax, CTpeMSCb o6ecneqHTb

noAAepAPaHHe geAOCTHOCTH KanHTaAa 6aHKOB. ITO KaCaeTCR paAa HarIpaBAeHHR

AaAbHeHUCeH pa6oTbl, ynoMfHyTbix Bbliue, npefKAe Bcero HHBeCTHUHOHHOrO PHCKa H

KOHCOAHAHpOBaHHOrO HaA3opa 3a qpHHaHCOBbIMH rpynnaMH, TO KOMHTeT IIpOAOA2KHT

TecHoe COTpy4HH'eCTBO c EC, KOTOpOe ymKe npeAnpHHSAo HAH npeAnPHHHMaeT

co6CTBeHHble HCCAeAOBaHHAI C noAo6HbIMH UeARMH.

11. B AaHHOM AoKyMeHTe 4 pa3AeAa. B nlepBbIX AByX H3AaramOTCH OCHOBbl: OnIHClBalOTCR

COCTaBARIOU2He KanHTaAa H BAeMeHTbi CHCTeMbi B3Be11HBaHHKA pHCKOB. TpeTHHi pasAeA

nOCBRuyeH MeAeBbIM HOpMaTHBHblM COOTHOmeHHRM, a 3aKAIOqHTeAbHblH - cxeMaM

nepexoAHoro nepHoAa H nepHoAa BHeApeHHR npeAAaraembix nOAOmeHHH. /TecTHpoBa-

HHe noKasaAo, MTO HoMepa Pa3AeAOB UeAeCoo6pa3HO y6paTb./

209

MiwTpIperNpoeaHNe EJwNHarCoNON VorIeTHmocN

COCTABAJIIOIHjE KAFIHTAAA

"CTrepxMeROi" KaHTA (OCHowHa.I Yacmb CO6cTBeHHbrX cpercTr)

12. KoMHTeT cqHTaeT, qTO rAaBHOH COcTaBARioigeH KanHTaAa, KOTOpOH cAeAyeT yAeAHTb

oco6oe BHHMaHHe, xBAHeTcH co6cTBeHHblfi KanHTaAlO8 riAioc ny6AHKyeMbie pe3epBbl.

OAHoBpeMeHHO OH RBACeTcH H eAHHCTBeHHbIM o6UJHM AAR 6aHKOBcKHx cHcTeM Bcex

cTpaH BAeMeHToM; OH nOAHOCTblo OTpa2KaeTCR B ny6AHKyeMbix oTqeTaX H CAY2KHT

OCHOBOH AA qpOpMHpOBaHHR nO'ITH BCeX pb1HO4HbIX OgeHOK 0 AOCTaTo'qHOCTH

KanHTaAbHOH 6a3bx; OAHOBpeMeHHO OH OKasblBaeT peuaioiijee BAHSIHHe Ha Mapm2H

npH6blAH H KOHKypeHTOCrIOcO6HOCTb 6aHKa. 3 TOT aKUeHT Ha co6CTBeHHbifi KanHTaA H

OTKpbITHC pe3epBbI oTpa2KaeT 3HaqeHHe, KOTOpOe npHAaeT KOMHTeT nOCTeneHHOMy

nOBbiu1eHHIO KaqeCTBa, a TaKmKe ypOBHH CyMMapHbIX KanHTaAbHbIX pecypCOB,

HaXOAH4JIHXCH B pacnopsm2KHHH KpynHeHIIIHX 6aHKoB.

13. HecMOTpSI Ha TaKOH aK1eHT, CTpaHbl--IAeHbi KOMHTeTa COrAaCHbl TaK2Ke B TOM, 'TO

cyU4eCTBYeT pRA ApyrHX Ba2KHbIX H AerHTHMHbIX COCTBAHAiou4HX KanHTaAbHOH 6a3b1,

KoTopbic MoryT 6blTb BKAio'eHbI B cHcTeMy H3MepeHHH (npH co6AlOAeHHH HeKOTOPbIX

YCAOBHH, H3Ao2KeHHbIX B noApa-3AeAe (6) HHme).

14. FOlToMy KOMHTCT C-IHTaeT, 'TO AAA geAeH 6aHKoBcKorO HaA3opa KanHTaA cAeAyeT

pa36HBaTb Ha 2 naCTH H TaKHM nyTeM, oTO6bi no MeHblCieH mepe 50% KanHTaAbHOH

6a3bi npHXOAHAOCb Ha CTep2KHeBoH KanHTaA, COCTOIj%HH Hi3 co6cTBeHHoro KanHTaAa H

OTKpblTblX pe3epBOB, q)OPMHpyeMbiX KS3 HCTOH npH6bIAH nOcAe ynAaTbl HaAOrOB

(KanHTaA nepBoro nopsIAKa). 4pyrHe COCTaBASiOiqHe (AonOAHHTeAbHblH KanHTaA)

A0A2KHbl o6pa3oBbIBaTb KanHTaA BTOporo nopRAKa, npH6AHmaIOJHHcR B C'MMe K

cTepmHeBOMy. CocTaBA.9o10He AOnOAHHTeAbHOrO KanHTaAa H KOHKpCTHbie YCAOBHAI HX

BKAIo'IeHHH B KanHTaAbHyio 6a3y H3Ao2KeHbI HHme, a 6oAee noApo 6 Ho - B

HIpHAomeHHH 1. KamAbi<H H3 TaKHX BAeMeHToB KanHTaAa Mo2KeT 6bITb BKAIO'IeH HAH He

sKAioqeH B KanHTaAbHyio 6a3y no ycMoTpeHHIO HaMHOHaAbHb1X BAacTeH C y'IeToM

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210

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211

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212

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213

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214

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pIICK. Ha AaHHOH CTaAHH He npeAnPHH9TO HHKaKOH CTaHAapTR3agHH no BTHM APYFHM

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32. KoMHTeT CieA 2KeAaTeAbHbIM HaHTH cnoco6 BCTpOHTb AOnOAHHTeAbHOe B3BemnHBaHHe,

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Horo C npOgeHTHbIMH CTaBKaMH, KOTOpblH, KOHeMHO, conpsHmeH C Aio 6 o0 (pOpMo0

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PHCK nEPEBOaA H.3 CTPAHbI

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paspa6oTKH npHeMAeMoro MeTOAa BCTpaHBaHHM aToro pHcKa B H3MepeHHe. BnpeAbiAyigeHi KOHCYAbTaTHBHOH pa6oTe AAR paCCMOTpeHHM H aHlaAHa

6bIAH

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215

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34. KOMMeHTaPHH, npeACTaBAeHHbie KOMHTCTy 6aHKaMH H 6aHKOBCKHMH accogaHaIHRMH H3

CTpaH rpynnbi G-10, nlOqTH MeAHKOM 6bIAH B InOAb3y BTOpOrO noAxoAa. B no 4AepmKy

ero BbIABHraAHCb TpH rAaBHbix apryMeHTa. Bo-rlepBblx, yKa3bbBaAOCb, iTO npOCToe

pa3AeAeHHe Tpe6oBaHHH Ha BHyTpeHHHe H B OTHOmIleHHH 3apy6emHblx CTpaH

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CTpaHy CHAbHO pa3AH-laeTCH MemKAy CTpaHaMH, H STO HMeeT TaKoe 3Ha'eHHe, 'ITO

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B AaHHOM acneKTe no6yAHT Me2KAyHapOAHbie 6aHKH OTKa3aTbCH OT yAepMaHHH geHHbIX

6yMar, Bbinyu4eHHbIX geHTpaAbHbIMH npaBHTeAbCTBaMH BeAyJgHx CTpaH B Ka'ieCTBe

AHKBHAHOro nOKPbITHH HX o6saTeAbCTB B eBpOBaAioTe. B aTOM CMbICAe TaKoH nOAXOA

AOA2IeH pa6oTaTb npOTHB BaMHOH geAH B3BeLIUHBaHHH pHCKa, a HMeHHO 6yAeT

nOOJgPHTb OCTOPo2mHHOe yrpaBAeHHe AHKBHAHOCTbIO. B-TpeTbHx - H aTo caMoe BamHoe

- Bce CTpaH-'AeHbi EC TBepAo npHBepm2eHbi npHHgHny, cOrAaCHO KOTOpOMy Bce

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Tex CAY"aSx, KorAa AeHCTByeT aTOT ripHHgiHn, nIOHBHTCH Hem2eAaTeAbHaH aCHMMeTPHH C

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o6o3Ha'qaeTCa KaK OaCP.36. 4HA CTpyKTYPbI B3BelUHBaHHA pHCKa 3TO peiueIHe HMeeT CAeAylOWHe noCAeACTBHH.

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HaAH'iHeM H nepeBOAOM HHOCTpaHHO14 BaAlOTbl no noAo6HbIM Tpe6oBaHHRM.

216

1JPHiA OAEHHE 7. iEageAbcxoe comaweHNNe

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BXOAHS{UHM H He BXOAHIHM B O3CP. OAHaKO KOMHTeT OCTaBASeT pa3AHqHe Me2KAy, C

OAHOH CTOpOHbI, KpaTKOCpO'HbIMH pa3MetMeHHRMH B ApyrHx 6aHKax, MTO CyTb

npHHRTbiH MeTOA ynpaBAeHHH AHKBHAHOCTbIO Ha Me2K6aHKOBcKOM pbIHKe H

conpOBOmAaeTCH HH3KHM PHCKOM (KaK BOcnpHHHMaeMbIM), H C ApyroHi -

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pHCK H pHCK orpaHH9CHHH nepeBoAa CpeACTB H3 CTpaHbi B CTpaHy. HoaToMy

npHMeHHTeAbHO K Tpe6OBaHHHM KO BceM 6aHKaM, rAe

6bl OHH HH 6biAH

saperHCTpHpOBaHbl KaK aXKHOHepHbie KOMnaHHH, YCTaHaBAHBaeTCH 20%-HbIH pHCK npH

OCTaTOIHOM CPOKe H BKAiomaM ero B I rOA; TO mKe OTHOCHTCH K aHaAOrHqHblM 6aHKaM

H3 CTpaH-MAeHOB 03CP, HO CpOKH MOryT 6bITb HeCKOAbKO 6

OAbule; Tpe6oBaHHR K

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TPEBOBAHHH K Y'PE?1AEHHHM rOCYaAPCTBEHHOrO CEKTOPA, HE

IPHHA,4AEAAI,UHM UEHTPAAbHOMY lIPABHTEAbCTBY

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opraHoB BAaCTH H T. n.) B CBR3H C oco6biM xapaKTepoM H KpeAHTOcnoco6HOCTbIo BTHX

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Ha YCMOTpeHHe MeCTHbIX opraHOB 6aHKoBcKoro HaA3Opa. HlTo6bi o6ecneqHTb

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YPOBHH PHCKa 6yAyT onpeAeAHTbCH BeAHx[HHaMH 0, 10, 20 H 50% AAA BHyTpeHHHH

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217

HHrepHpeTrporaiwe ommaHCOBoiI oTreTHoCTH

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BXOA4RHMH B 03CP, TaK2Ke YCTaHaBAHBaeTCq 20%-HbIii ypOBeHb, HO TOAbKO B TeXCAy'iaAX, KorAa OCTaTOqHbIA CpOK He npeBbluiaeT 1 rOAa. KoMHTCT HaMepeH

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218

HPHAAOhIEHHE 7. Ba9eAbcxoe corAaalIemNe

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(6) OnpeAeAeHHble onepaUHH, cBH3aHHbie c 3a6aAaHCOBbIMH o65L3aTeAbCTBaMH

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o6H3aTeAbcTBa, npOHCTeKaIOIJHe Hs ABH2meHHH TOBaPOB (HanpHMep,

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nOAC4HTaHHoH no 4eTKO onpeAeAeHHou CHCTeMe.

111 4AR o6AerieHHs c6opa AaHHbIx, Ha npoTA?KeHHH nepeXOAHOro nepHoAa, HO He noAce ero 3aBepmleHuJI,

Ha1HOHaAbHbie opraHbi HaAsopa 6yAyT HMeTb ripaBo npMmeHRTb (paKT9eCKHH CpOi K 3AOAAoAeHHoCTH Am

H3MepeHH1 o6R3aTeAbCTh.

219

HNrepupemTpOBamNe JHHaHCOiOH orrerTwocTH

nporpaMMbl BbflIYCKa CBPOHOT H CpeAHecpO'Hbie KIpeAHTHble npOrpaMMbI (PY(D)- Ha BCe aTH HHCTpyMCHTbl pacnpOCTpaHHeTcH KOB(tHgHeHT KOHBepCHH 500/a.O6R3aTeAbCTBa C MeHbIIIHM CpOKOM noraleUHHH HAH TaKHe, KOTopbie MOryT 6blTb

6e3 BCHKHX yCAOBHH aHHYAHpOBaHbI B A1060o MOMeHT BpeMeHH, no

corAacOBaHHIO o6blPHO conpHraIOTCH TOAbKO C HeBbJCOKHM pHCKOM, a

MHHHMaAbHbIM Tpe6oBaHHeM MomeT 6bITb Aame HyAeBoH PHCK.

(A) rO3HUHH, CBs3aHHbie C pOUeHTHbIMH CTaBKaMH H BaAJOTHbIMH KypcaMH

(HanpHMep, CBOnbI, OngHOHbI, qbiOqepCKHe KOHTpaKTbI); KpeAHTHblH pHCK B

COOTBeTCTBHH C CyMMOH aTHX KOHTpaKTOB paCC4HTbIBaeTCH OAHHM H3 ABYX

CnoCo6oB (CM. HHme).

43. CnegmHaAbHaH o6pa6oTKa Tpe6yeTCH AAH IIO3HUHH B n. (e), nOCKOAbKy 6aHKH He

CKAOHHbl IPHHHMaTb Ha ce6H pHCK, cBH3aHHblH C nOAHoH HOMHHaAbHOH CTOHMOCTbJO

yKa3aHHbIX KOHTpaKTOB, a COrAaCHbi TOAbKO Ha H3Aep2KKH no 3aMeHe nOTOKa HaAHII-

HOCTH B CAy-Iae Kpaxa HX napTHepa. OlOqTH BCe 4AeHbi KoMHTeTa COrAaCHbl c TeM, 'ITO

npaBHAbHbIH MCTOA OUCHKH KpCAHTHOrO pHCKa B AaHHOM cAy'ae - pacTeT TeKylgeli

CTOHMOCTH 3aMeCueHHH nyTeM o6paU4eHHR Ha PbIHOKI nAIOC y'eT qpaKTopa,

oTpamaionjero nOTeHUHaAbHblH PHCK B nPOAOA2KeHHe ocTaioijerocH CpOKa KOHTpaKTa.

OAHaKo B HeKOTOpbIX cTpaHax-,AeHax o3a6o'ieHbi npO6AeMoii COOTBeTCTBHJ TaKoro

noAxoAa H q)HHaHCOBOH CHCTeMOH B UeAoM, KOTOpa3S TOAbKO npOBOAHT IUHPOKHe

pa3AHqHA memAy OTHOCHTeAbHbJMH YPOBHHMH pHcKa no 3a6aAaHcOBbIM nO3HUHRM,

oco6eHHo B npHMeHeHHH K 6aHKaM, y KOTOPbIX aTH nO3HUHH B HaCTOHigee BpeMH

COCTaBAHJOT AHlllb OqeHb He3HaqHTeAbHyIO 'IaCTb pHCKOB. OHH npeAnOqAH 6bi

HcnOAb3OBaTb aAbTepHaTHBHbIH nOAXOA, corAaCHO KOTOpOMy AAR pacneTa CAeAyeT

HCnOAb3OBaTb KOaB4HgHeHT KOHBepCHH, OCHOBaHHbIH Ha HOMHHaAbHOH OCHOBHOH

CyMMe C paCCMOTpeHHeM no Ka2KAOMY KOHTpaKTy ero THna H cpoKa. KOMHTeT CAeAaA

BbIBOA, YITO CTpaHbI-MAeHbl MoryT Bbi6HpaTb OAHH H3 AByX MCTOAOB no cBoemy

ycMoTpeHHIO. HoApo6HOCTH MeTOAOB onHcaHbI HH2KC.

UEAEBOE CTAHAAPTHOE COOTHOWEHHE

44. C yqeTOM KOHCyAbTaUHH H npeABapHTeAbHoro onpo6oBaHHR nOAO2KeHHH AaHHOrO

AoKyMeHTa KOMHTeT CorAaCHACH, 'TO K KOHUY nepexoAHoro nepHoAa 2KeAaTeAbHO,

TO 6bi Me2KAyHapOAHbIe 6aHKH AOCTHrAH MHHHMaAbHOrO CTaHAapTHOrO COOTHOIIIeHHH.

OH corAacHACH TaKme, qTO STO COOTHOuleHHe AOAmHO HaXOAHTbCH Ha TaKoM ypoBHe,

KoTOpbIH o6ecne'IHT CO BpeMeHeM qOpMHpOBaHHe HaAe2KHOrO H CTa6HAbHoro nOKpbITHH

KanHTaAa BCeMH Me2KAYHapOAHbIMH 6aHKaMH. COOTBeTCTBeHHO KOMHTeT nOCTaHOBAsieT,

'iTo6bI OTHOLueHHe KanHTaAa K B3BseiIeHHbIM B OTHOI11eHHH PHCKa aKTHBaM

onpeAeARAOCb BeAH4HHOH 8% (npH aTOM Ha CTep2KHeBOH KanHTaA AOAmHa rIPHXO-

AHTbCR H13 BTHX 8% / nOAOBHHa KaK MHHHMyM). HMeHHO AOCTH2KeHHe TaKoro

OTHOileIHHH KanHTaAa K aKTHBaM KOMHTeT HaAceTCH o6ecne-iHTb B CTpaHax-'IAeHax K

KOHUy 1992 r., 'To6bi 3a nocAeAyioigHe npHMepHO 'eTblpe c nOAOBHHOH roAa Te

6aHKH, KOTOpbIM noKa ei_ge He yAaCTCH AOCTH'Tb noCTaBAeHHOH MHHHMaAbHOH UeAH,

CMOrAH BblnpaBHTb nOAomeHHe. KoMHTeT npeKpacHo CO3HaeT, 'ITO nepexoA OT

220

7PPAOLfEHHE 7. BaseAbcKoe corFAaileHme

cyu4eCTByIOU4HX, HHOrAa YCTOHBIIIHXCH 3a AOArHe rOAbI, onpeAeAeHHi KXanHTaAa H

MeTOAOB H3MCPeHHH K HOBOMY COrAaCOBaHHOMY Ha memAyHapOAHOM ypOBHe CTaHAapTY

He o6a3aTeAbHo 6yAeT npOCTbIM HAH 6blCTpbIM. repHOA AO KOHua 1992 r. OTBOAHTCR

Ha Heo6xOAHMbie KOPPeKTHPOBOHble uiarH, a 6aHKH, y KOTOpbIX He BblAep2IHBaeTCR

8%-Hblii CTaHAapT, He AOAMHb1 6yAyT npeAnPHHHMaTb KaKHe-TO aKCTpeHHbie MlarH.

nEPEXOaHblH lIEPHO4 H BHE4PEHHE corAASIEHHH

Hepexo,AHWri HepHog

45. OnpeAeAeHHble nepexOAHbie CorAalmeHHH OroBOpeHbi, C TeM -ITo6bi 6aHKam 6biAo

npou;e npeAnPHHHMaTb geAeHanpaBAeHHble yCHAHR B Te'ieHHe nepexoAHoro nepHoAa H

npH6AH2KaTbCH K KoHesHoMy MeAeBoMy cTaHAapTy; AAA 3TOHi me MeAH - KoppeKTHpoBKH

CHTyagHH H (a3HpOBaHHRR npoiecca - cepbe3Hbie SaAa'IH BO3AaraioTcT Ha opraHbi

6aHKOBCKOrO HaA3opa.

46. HIepexoAHblii nepHOA HaqaAcH C AaTbi ny6AHKaUHH AaHHOro AOKyMeHTa C 3aBepuweHHem

ero B KOHiC 1992 r., H Hpe4IOAaraeTCH, t TO K BTOMY BpeMeHH Bce 6aHKH, BeAy4uH

KpynlHbie MemAYHaPOAHbie onepaUHH, AOCTHrHyT HaMeqeHHOH MeAH InOAHOCTbIO (CM.

n.50). KpoMe Toro AAA KOHMa 1990 r. 6blA ycTaHOBAeH npoMe2myToCHbli cTaHAaPT

(CM. n.49).

47. HlepBoHa'aAbHo HHKaKOrO qpopMaAbHoro CTaHAapTa UAH MHHHMaAbHorO YPOBHM

YCTaHOBAeHO He 6yAeT. OAHaKo KOMHTeT B CeAOM C4HTaeT, 9TO CAeAyeT OKa3bIBaTb

BCH'ecKoe noougpeHHe TeM 6aHKaM, KOTOpbie no B03MO2KHOCTH nocTapalorcH 6bicTpo

HapaUHBaTb CBOU KanHTaA, H HaAeeTCH, 'ITO He 6yAeT HMeTb MeCTa OTXOA OT cyujec-

TBYlOlUHX B OTHOiueHHH KanHTaAa CTaHAaPTOB B CTpaHaX-LAeHaX. Tax, B npOACA2KeHHe

nepexoAHoro nepHoAa BCe 6aHKH, KOTOpbie Hy2KAaKITCH B nOAHHTHH YPOBHM nOpKbITHJR

KanHTaAa Ao npoMem2yToqHoro H KoHe'IHoro YPOBHM HH B KOeM CAy'{ae He AOA2KHbI

Aame BpeMCHHO CHHmaTb TeKyuHH ypoBeHb (AonycTHMbl TOAbKO KOAe6aHHM, KoTopbie

MoryT npOHCxOAHTb BO BpeMH Mo6HAH3aUHH KanHTaAa). YpoBeHb B 50%, AOCTH2KHMbli

npH ipaBHAbHOM ripHMeHeHHH AOKyMeHTa H nepexOAHb]X CorAamIIeHHH, c'iHTaeTcH PHAOM

CTpaH npHeMAeMOH Bexo0 AAA 6aHKOB C noHH2KeHHOH KanHTaAH3agHeC, H 8TOrO MO0KHO

A06HTbCH B KOpOTKHe CpOKH. OTAeAbHbie CTpaHbl, KOHe4HO, BOAbHbl YCTaHOBHTb H

06IbMBHTb B HaxiaAe nepexoAHoro nepHoAa ypoBeHb, OT KOTOporo HX 6aHKH YCTpeMHTCM

K npOMe2KyTOqHoH H KOHe'HOH eCAMM. H4TC6bi o0eHHTb H CpaBHHTb AOCTHmeHUHH

nepBOHa'IaAbHoro nepHoAa KOppeKTHpOBKH H A4 KoHma 1990 r. TaKHM o6pa3oM,

KOTOpbIH ysHTbIBaeT cyu4cTBy aIHe opraHbl 6aHKoBCKCrC H a3opa H HCBble

CorAaiueHH.R, KOMHTeT H HaA30pHbIC BAaCTH B CBOHX CTpaHaX H3Ha'IaAbHo 6yAyT

HCXOAHTb H3 6a3bi H3MepeHHR, YCTaHOBAeHHOH B n.48.

48. 4AA H3MepeHHH nCACmeHHn 6aHKcB B OTHOiueHHH KanHTaAs3alUIH AoAsi

CcePAgeBHHHoro KanHTaAa Mome'T A0 250% COCTOHTb U3 AOnIOAHHTeAbHbIX BAeMeHTOB,

a K KOHUY 1990 r. - A0 10%. KpoMe TorO B TeseHHe nepexoAHoro nepHoAa A4 KoHMa

1992 r., KorAa HaA3opHb1e BeAOMCTBa, BC3MO2KHO, peluiaT npHMeHMTb 6oAee 2KeCTKYIO

nOAHTHKy, pa3pelmaeTcH 6e3 orpaHH'ieHHH BIVACoaTb CpO-iHbli cy6opAHHHpo&axHblii

221

HrNepuperTposamme f NailcaoWN OT'ierTocTm

AOAr KaK COCTaBAR101ni4yO AOnOAHHTCAbHbIX BACMCHTOB H HC llpOH3BOAHTb H3 KanHTaAa

nepsoro nOPRAKa BbBIHTaHHU, CBR3aHHbIX C penyTagHeii.

49. K KOH4y 1990 r. AOAmeH 6blTb AOCTHrHyT npoMe2KyToqHblg MHHHMaAbHbiH 7.25%-Hbli CTaHAapT, nOAOBHHY aToro KanHTaAa AOA2KeH COCTasHTb CTepmHeBO KanHTaA.

OAHaKo MeCAY KOH4OM 1990 H KOH4OM 1992 r.r. AO 10% noTpe6HbIx CTCp2KHeBbIX

BAeMeHTOB Mo2IeT COCTOHTb H3 AonOAHHTeAbHbIX BAeMeHToB. 3To 03HaxiaeT, 'iTO, eCAH

OKpyrAHTb, TO MHHHMaAbHblH CTCp2tHeBOA KaUHTaA AOA2KCH AOCTH'b 3.6%, U3

KOTOpbIX BAeMCHTbl KanHTaAa nepsoro nopRAKa AOAMHbl K KOHgy 1990 r. COCTasBATb

He MeHee 3 .25%. KpoMe Toro C KOHma 1990 r. o6 Wue pe3epBbl Ha nOKpbITHe

1nAOXHX O AOArOB HAH o6ulHe pe3epBbl, BKAiomaioI14He CyMMbl, KoTopbie oTpamaloT

nOHHuKeHHylO ogeHKy aKTHBOB HAH CKpblTbIe, HO HC HAeHTH(PHUHpoBaHHbie y6blTKH,

npHCyTCTByIOl1He B 6aAaHce, AOA2KHbi 6bITb orpaHHqeHbI 1.5% HAH B KpaHHHx CAyqaRx

2.0%112 pHcKoBbix aKTHBOB B COCTaBe AonOAHHTeAbHbIX BAeMeHTOB.

50. B KOHUe 1992 r. nepexOAHbIH nepHOA 3aBepiuaeTCH. MHHHMaAbHbIM AOAmeH 6blTb

8%-HblI CTaHAapT, B KOTOpOM CTep2mHeBOH KanHTaA (nepsoro nopHAKa - co6cTèHHblxi

KanUTaA H pe3epBbl) - 4%, a AOnOAHHTeAbHbIC aAeMeHTbI - He 6oAee 50% KanHTaAanepsoro nOp1AKa. KpoMe Toro o6ulHe pe3epBbl AAA nOKpbITHf IIAOXHX AOArOB HAH

o6ujHe pe3epBbI (c xapaKTePHCTHKaMH n. 4 9 ) AOA2KHbi 6bITb K aToMy BpeMeHHorpaHH'ieHbl BeAH4HHOA 1.25%, a BpeMeHHo 2.0% B npeAeAax AonOAHHTeAbHbIX

BAeMeHTOB.

PeaA"iafpiu COFAaIHCHH,

51. CorAaweHH, OnUHCaHHbie B AaHHOM AOKyMeHTe, npeACTOHT peaAH3OBaTb Ha

HaIHOHaAbHOM ypOBHe KaK MO2KHO CKOpee. KamKAafl cTpaHa Bbi6epeT CBOH r1yTb

BHeApeHHH BTHX peKOMeHAagHH C ymeTOM nlpaBOBOH CTPYKTypbl H CyuJcTByIoIero

3aKOHoAaTeAbCTBa no 6aHKOBCKOMy HaAsopy. B HeKOTOpbIX cTpaHax nOCAe KOHCyAb-

TagHi H CKOpo, 6e3 Hco6xOAHMOcTH MCHflTb 3aKOHOAaTCAbCTBO, HsMeHeHHfl B pe2KHM

6aHKoB B OTHOlHCHHH KanHTaAa moryT 6blTb BHeCeHbI. B ApyrHx CTpaHax AAJI STOrO

nOTpe6yeTC.I 6oAblue BpeMeHH, a B pRAe CAy9aeT MO2KCT BO3HHKHYTb nOTpe6HOCTb B

H3MeHCHHH 3aKOHOAaTeAbCTBa. PaHo HAH nO3AHO BceM 'ACHaM EC noHaAo6HTcsnpHBeCTH BHyTpeHHHe YCTaHOBACHHH B COOTBCTCTBHe C 3aKoHoAaTeAbHbIMH

ripeAAomeHHMH camoro EC B AaHHOH cqpepe. HH OAHH H3 paCCMOTpeHHbIX (paKTopOB

He AOAKeH npHBOAHTb K OCAOtKHeHClHM B OTHOUICHHH CPOKOB peaAH3agHH AOCTHrHyTblX

corAaiLUeHHA. K npHmepy, HCKOTOpb1C CTpaHbl MOryT npHHMeHJTb npHH4Hnb1,H3Ao2KeHHbie B AaHHOM AOKyMeHTe, cjOpMaAbHO UAH Heq)OpMaAbHO, napaAAeAbHO C

co6cTBeHHofi cyI1eCTBy1oigei CHCTeMOH B HaMaAbHblii nepHoA nepexOAa K HOBOU

cHcTeMe. TaxHM riyTeM 6aHKaM Mo2KHo nOMO'qb B CBoeBpeMeHHOcTH KoppeKTHpoBOK,

ipe2KAe '1eM B Ha4HOHaAbHbIX CHCTeMaX npoH3uiaiyr qpopMaAbHble H CYWCCTBeHHbie

nepeMeHbl.

112 3TH AHMHTbl 6yAyT npHMeHATbCSI TOAbKO B TOM CAy4ae, eCAH He 6yAeT AOCTHrHyTO IIOCTOIHHoe

corAauIeHHe o BxKAOMeHHH pesepsOB H BCeBO3MO2KHb1X CTpaXOBbIX (OHAOB B KanHTaA (CM. nn. 20 H 21)

222

nPHAOSEHHE 8. OUEHKA YHPABAEHHH PHCKAMH

nIpoAeiypbi oCeHKH ynpaBAeHHn UopTqpeAeM113 BblAaHHbIX KpeAHTOB

. CAeAyeT 3anpal1IHBaTb CACAyIOU4He orverm y 6aHKa no OTAeAaM Ha AaTy npoBeAeHHS

aHaAH3a, CCAH 8TO He npeAycMOTpeHO HHbIM cnoco 6oM:

a. IpocpOVeHHbre KPeaH Tb - B 3TOT OT'eT AOA2KHa BbIXOAHTb CAeAyiOigaR

HH(POpMagHH:

* EAHHHyHbie BeKCeAR K onAaTC, npocpoMeHHble 6oAee seM Ha 30 AHeH noCAe cpoKa.* EAHHHqHbie BeKceAs1 K OnAaTe C noAAemalHmI4M E BbinAaTe 'epe3 onpeAeAeHHble

HHTepBaAbi npOgeHTaMH H npeAHb9BHTeAbCKHC BeKceAH C nOAAeC2aWHMH ynAaTe

npogeHTaMH, HO He onAax1eHHble 30 AHeiH H 6

oAee.

Heo6xoAHMo nOAylqHTb TaK2me CAeAyiolgiHH MHHHMYM HHcPOpMaqHH:

* C)aMHAHg 3aeMIuHKa.

* HCXOAHa5I CyMMa KpeAHTa.

* OCTaIOlgaRCH HeBo3BpaigeHHOA CyMMa.

* AaTa BblAa1H Kpe4HTa.

* aaTa BO3BpaTa KpeAHTa.

* HHCAO nAaTemeH, KOTOpbie He BHecCHbl.

* AaTa noCAeAHero nAaTe2Ka 3aeMIHKa.

* HepHOAH'IHOCTb BbICTaBAeHHH ajBH3o o6 yriAaTe npOgeHTOB.* AaTa, A0 KOTOpOH rpOigeHTbl ynAaqeHbI.

Hlpm 6oAee KpynHbIX KpeAHTaX Tpe6yeTCH eue cAeAyiougasi HHcPOpMaUHI:

* UeAb KpeAHTa.

* OnHcaHHe Aio6bix npeAnPHHHTblx AeHCTBHH.

6. KpeAHTbl, K KOTOpblM He OTHOCHTCH npHHIHn HapaIgeHHH.

B. KpeAHTbl, nO KOTOpbiM npogeHTbl He HHKacCHPOBaHbI B COOTBeTCTBHH C

YCAOBHSIMH KpeAHTa.

r. KpeAHTbl, YCAOBH11 no KOTOpbIM 6blAH MOAHq)HMHpOBaHbi nyTeM CHHmeHHx

npOgeHTHOH CTaBKH HAH yMeHblueHtHS OCHOBHOH CyMMbl, OTCpOqKH BbilnAaTbl

npogeHTOB HAH OCHOBHOH CYMMbI HAH nyTeM KaKHx-TO ApyrHx H3MeNeHHH

yCAOBHH B03BpaTa.

4. YmacTMe 3aHMoB B KOHCopgHaAbHbIX KpeAHTaX CO BpeMeHH nOCAeAHero aHaAH3a.

e. KpeAITbl, CxHTaeMbie pyKOBO4CTBOM npo6ACMHbIMH`. (4aHHbHi oTreT MOmKeT

6bITb nOArOTOBAeH K AaTe aaHaAHa HAH npeACTaBAeH CnegHaAHCTy KoMHTeTa no

aHaAH3y KpeAHTOB, KOMHTeTa nO KpeAHTaM H ymeTy HAH B npaBAeHHe).

m. O6B3aTeAbcTBa o npeAOCTaBAeHHH KpeAHTOB H 3a6aAaHcoBbie o6HsaTeAbcTBa.

113 OCHoBaHo Ha pa6oTe "Comptroller's Handbook for National Bank Examiners".

223

H,Nepuperxpo8aame ipmHahcowOi orTYerTocrm

3. KpeAHTbl, o6ecneqeHHbie MeHHb1MH 6yMaraMH ApyrHx 6aHKoB, a TaKme npaBaMH,

HHTepeCaMH HAH nOAHOMO'IHHMH ccyAo-c6eperaTeAbHof accogHaUHH.

H. HpeAocTaBaeHHe KpeAHTOB pa6oTHHKaM, pSI4OBbIM H PYKOBOARUJHM, AHpeKTOpaM,

OCHOBHblM Aep2KaTeAHM aKUHH H BbinAaHIHaemb e HMH npogeHTbl.

K. IpeAocTaBAeHHe KpeAHTOB pyKOBOA1JIHM pa6oTHHKaM H AHpeKTopaM ApyrHx

6aHKoB, a TaK2Ke OCHOBHbIM AepmaTeARM aKUHH 6aHKoB-KoppecnoHAeHToB.

2. Heo6xOAHMa CAeAyiOlJaH HHq)OpMagHR O pOAH npaBAeHH1.

a. KIonHH H3Ao2KeHHOHi nHCbMeHHO nOAHTHKH, OXBaTbIBsaioeHH Bce KpeAHTHbie

CjyHKUHH.

6. 3 aqBAeHHe O TOM, AeHCTBHTeAbHO AH KoMHTeT no KpeAt4Tocnoco6HOCTH

ynpaBAHeT KpeAHTHbIMH q)yHKUHHMH.

B. KonHH OTqeTOB, npeAoCTaBAeHHbix npaBAeHHIO Ha nepHOAbi ero 3aceAaHHH.

r. repenHiH AHpeKTOpOB, pyKOBOAHTeAeH BbICwllerO 3BeHa, OCHOBHbIX Aep2maTeAeH

aKUHH H HX HHTepeCOB.

A. lepe'nHH nepeo4popMAeHHbIx cnHcaHHbIX CO cseTa KPeAHTOB, yrBepmAeHHbie

AHpeKTOpaMH.

3. Heo6xoAHmbi KorIHH noCAeAHHX OTqleTOB, npeAcTaBAeHHbIX B KpeAHTHblI KoMHTeT.

4. Heo6xoAHMO npoaHaAH3HPOBaTb KpeAHTHy1o nOAHTHKY H noCAeAHHe H3MeHeHHR B Heii,

a TaK2Ke COCTaBHTb KpaTKHe BblAep2KKH Ha CAeAYIOIuIHe TeMbl:

a. PacnpeAeAeHHe KpeAHTOB no KaTeropHRM.

6. IIPHHRTbIe reorpapHmeCKHe OrpaHH'eHHH.

B. HpIHHHTbie OrpaHHmeHHR no KOHUeHTpailHH KpeAHTOB no OTpaCARM

npOMbiiAeHHOCTH.

r. AorIyCTHMbie HAH 2KeAaTeAbHbie COOTHOiueHHR Me2KAy KpeAHTaMH H ApyrHMH

CTaTbHMH 6aAaHca.

A. CneUHaA.cTbI H pa6oTHHKH no KpeAHTOBaHHIO BO Bcex KOMHTeTaX.

e. Bce 3anpeTHbie pa3HOBHAHOCTH KpeAHTOB.

m. MaKCHMaAbHbIe CPOKH norauweHuH AAR xpeAHTOB pa3AHMHbIx TH11OB.

3. CTpyKTypa 11pOgeHTHb1X CTaBOK.

H. MHHHMaAbHbIc nepBOHa'iaAbHbie nAaTe2KH no KpeAHTaM pa3HbIX THnOB.

K. IHOAHTHKa B cqepe oAo6peHHR npHHHMaeMblx 3aAoroB:

* AHga, OTBe'aiouHe 3a TaKHe oAo6peHHR.

* KpeAHTHaA UeHHOCTb Co6CTBeHHOCTH pa3HbIX THnOB.

A. Tpe6oBaHHA K (PHHaHCOBOH HHq)opMaUHH B 3aBHCHMOCTH OT THna KPeAHTa.

M. PyKoBOsAHHe yKa3aHHq no npHo6peTeHHIO geHHb1x 6yMar.

224

H7PHAO IEHHE 8. OmeExa yppaa.ewmi pmNceamiN

H. PyKo0o3ARnIHe yKa3aHHH no npCAOCTaBACHH[O KpeAHTOB OCHOBHbIM Aep2KaTeAAM

aKqHH, AHpeKTOpaM, BeAYUIHM pa6oTHHKaM H nOpHAOK co6AioAeHHsI Hx

HHTepecoB.

O. PyKoBoAHnHCe yKa3aHHH no onpeCeAeHHIo KpeAHTocnoco6HOCTH Aio6oro

y'pe2KAeHIH HAH nOTpe6HTeAA, no npocb6e KOTOporo 6aHK nepeBOAuT cpeAcTBa.

5. Heo6xOAHMO BbinlOAHHTb CAeAyioLgHe AeHCTBHR B OTHOHWeHHH npocpOqCHHblX KpeAHTOB:

a. CpaBHHTb HHmenepetiHcAeHHoe, 4TO6bi BbIlBHTb Aio6bie 3HaqHMbie

HeCOOTBeTCTBHH:

* CocTaBHTb Ta6AHUy npocpO-IeHHbIX KpeAHTOB, AaHHbie no KOTOpblM nOAyqeHbl B

n.l.

* HOAyYHTb OTqCTbl 0 3aAep2KKe BbInAaT, npeACTaBACHHbie npaBAeHHIO.

* COCTaBHTb nepeneHb KpeAHTOB, Ha3BaHHbIX PYKOBOACTBOM npO6AeMHbIMH".

* COCTaBHTb nepeqeHb 3aAep2KeK C BbInAaToH AAR geAeC HPHHYAHTeAbHbIX AeiCTBHH.

6. HpoaHaAH3HPOBaTb nepeMHH 3aAepmeK BbInAaTbl, npeACTaBAeHHbie npaBAeHHlO,

H YCTaHOBHTb AOCTaTOMHO AH noApo6HbI OHH AAA OUCHKH KODqXHg,HeHTOB pHcKa.

B. CocTaBaTb Ta6AHUy CBOAHbIX AaHHblX no npocpoqeHHbIM KpeAHTaM.

6. IOCAe 6eceAbl C PYKOBOACTBOM KpCAHTHOrO OTAcAa OgeHHTb KaqeCTBO COTpyAHHKOB,

3aHHMalOUIHXCH BHyTpCHHHM aHaAHA3M KpeAHTOB:

a. YpoBeHb o6pa3oBaHHa1.

6. 3 HaqHMOCTb onbITa.

B. AKTHBHOCTb H y'aCTHe B nPOAOA2KaioUHXCRl nporpaMMax o6y'eHHH.

r. MeToAbI o6yeCHHH.

A. YpoBeHb H KaqeCTBO KOHTPOAH.

7. HOCAe 6eceAbl C COTPYAHHKaMH H BO3MO2mHoro HcnOAb3OBaHHH AHarpaMM,

OpraHH3aUHOHHbIX CxeM, Ha6AioAeHHH, aHaAH3a H T. n. AaTb OgeHKY npoluecca BHyTpeH-

Hero aHaAH3a KpeAHTOB B geAoM. OnpeAeJuTb:

a. MeToA Bbi6opa KpeAHToB.

6. Cnoco6 aHaAH3a KpeAHTOB.

B. THn cocTaBA.RMbix oTqeTOB.

r. HcnoAb3oBaHHe nOAy'aeMbix pe3yAbTaTOB COOTBeTCTBYIOU4HMH COTpyAHHKaMH.

A. YCTaHOBHTb, B caMoM AH AeAe npHHHTbIe npogeAypbi o6ecneqHBaaoT KOHTPOAb

HaA co6AIoAeHHeM YCAOBHi4 H/HAH KpeAHTHbIX CorAalUeHHH.

e. AIo6bie BO3MO2KHbie OrpaHHmeHHH, HaAaraembie Ha COTpyAHHKOB, 3aHHMaIOlUHXCH

BHyTpeHHHM aHaAHSoM.

m. BHyTpeHHHS KAaCCH(PHKaMHs, HCnOAb3yeMaH AAA OTHeCeHHH KpeAHTOB K

npo6AeMHbIM.

225

HIITepilpeTHposawie OHIaHCeOBi oTrierHocTH

3. FpogeAypbi, Heo6xOAHMbIe AA BbIBOAa He6AarOnOAy4HbIX H/HAH npo6AeMHbzXKpeAHTOB H3 COOTBeTCTBY1OUerO fcnHCKa.

226

nPHAOKEHHE 9. BOI1POCHHK nO KOHTPOAIOYPOBHR PHCKOB

BoIpIOCHUK AABHyTpeHHerO KOHTpOA ynpaBAentnH IlopTnpeAe KpeCJHTO

CAeAyeT lpoaHaAH3HpOBaTb CpeACTBa BHyTpeHHero KOHTPOAR, nOAHTHKy, n1paKTHKY H

nlpOCeAypbl B AeAe ynlpaBAeHHS nopTTpeAeM BblAaHHbIX KpeAHTOB. CHCTeMa 6aHxa AoA2rHa

6 blTb 3akoKymeHTHpOBaHa B HCqepnlbiBaioiefi H HCHOH maHepe H BKAIOmaTb - llpH HeO6xo-

AHMOCTH - OTpHoaTeAbHbie onHcaHHR, cxeMa, KOIIHH qOoMyARpOB H ApyrHe CyWeCTBeHHwe

CBeAeHHH.

. HMeeT AH lpaBAeHHe B COOTBeTCTBHH c ero o6H3aHHoCTRMH H OTBeTCTBeHHOCTbIO

yTBep2KAeHHbie H H3AO2KeHHbie nIHCbMeHHO nOAHTHKY H UeAH B TOM, MTO KacaeTcn

ynpaBAeHHH nOpTqCeAeM KpeAHTOB. BoAee KOHKpeTHbie BOnpOCbi BbirAIAHT CAeAY1OUHM

o6pasoM:

a. COCTaBAeHbl AH PYKOBOAHlgHe yKa3aHHH1 no pacnpeAeAeHHIO KpeAHTOB B C(pepax

KOMMepUHH, HeABH2KHMOCTH H nlOTpe6HTeAbCKOrO KpeAHTa?

6. OnpeAeAeHbl AH reorpacPHMecKHe orpaHHqeHHR no BblAa'ie KpeAHToB?

B. COCTaBAeHbl AH yKa3aHHH 0no COBOKynHOCTH Ha BO3BpalUeHHbIX KpeAmTOB B

OTHOlIueHHH K ApyrHM CTaTbHM 6aAaHca?

r. YTBepm<eHbI AH nlOAHOMO'IHH KOMHTeTa H COTpYAHHKOB B OTHOIeHHH KpeAmTOB?

A. OnpeAeAeHbl AH nlpHeMAeMble THnbl KpeAHTOB?

e. YCTaHOBAeHbl AH MaKCHMaAbHbie CpOKH no KpeAHTaM pa3Hb1X THnOB?

m. YCTaHOBAeH AH flOpRAOK OgeHKH KpeAHTOB?

3. Pa3pa6oTaHa AH nIOAHTHKa BblAa'qH pa3peLueHHH Ha nIOAy'eHHe KpeAHTOB?

H. OnlpeAeAeHa AH MHHHMaAbHaH q)HHaHCOBaA HHqOpMaHHR, HeO6XOAHMaH AA

nOAyYeHHR KpeAHTOB?

K. Pa3pa6oTaHbl AH nlpeAeAbHbIe Tpe6OBaHHH H PYKOBOAHIJHe yiKa3aHHR no

npHo6peTeHHIO geHHbiX 6yMar?

A. COCTaBAeHbJ AH yKa3aHHH no KpeAHTaM AAS AHpeKTOpOB, PYKODOARIULHX

pa6oTHHKoB, OCHOBHbIX Aep2KaTeAeH aKEHH H onpeAeAeHO AH, B meM

saKAIOmalOTCR HX HHTepeCbi?

M. Pa3pa6OTaHbI AH npoUeAypbl HHKaCCaIHH B03MeigaeMbiX AOArOB?

H. OnIpeAeAeHbl AH 06 HsaHHOCTH H OTBeTCTBeHHOCTb KOMHTeTOB H COTpyAHMKOB,

BeAa1Ol1HX KpeAHTaMH?

O. OnpeAeAeHbI AH geAH ynlpaBAeHHR 1OpTqCeAeM BbIAaHHbIX KpeAHTOB H

COAep2KaTCH AH TaM OTBeTbl Ha CAeAYIOIHe AOnOAHHTeAbHbIe BonpochI?

227

Homepi7perupomaaoe pImaHcoBoi orTwerHocTN

* KaK onpeAeAeHbI BO3MO2KHOCTH KOHUeHTpagHH CKpeAHTOB B KOHKpeTHbIX ceKTopax

XO!3RHCTBa?

* YKa3aHO AH, 'TO Heo6xOAHMO HCnOAb3OBaTb ycAyrH AIOAeU CO

cnegHaA3HpoBaHHbIMH 23HaHUFMMH H onbITOM?

* OnpeAeAeHbI AH o6H3aTeAbcTBa coo6uecTBa no OTHOwleHHIO K 6aHKy?

* Bo3MomHbl AH CTOAKHOBEeHUI HHTepecoB?

2. AHaAH3HpyIOTCI AH nOAHTHKa H geAH ynpaBAeHUHR nOpT@Aem KpeAUTOB no MeHbuIeA

mepe pa3 B roA, 4To 6bi y

6eAAHTbC B HX coBMeCTHMOCTH C HaMeHRIO14HMCS COCTOHHUeM

pbIHKa?

3. Coo6ugaeTcsi AH JPaBACHlJO UAH ero KOMHTeTaM Ha peryAHpHbIX 3aceAaHuHx (no

MeHblmeH mepe pa3 B Mecsq) HH2KenepeqHCAeHHoe (yKaaTb, YiTO MHeHHO):

a. 0 eAHHuHHbIX H3BeuIeHHMx no npocpo'eHHbIM nAaTe2KaM (ecAH Aa, yKasaTb,

HaqHHaU C KaKOrO MHHHMaAbHoro qHCAa AHei 3-Aep2KKH nPOHCXOAHT BKAIOqeHUe

B COOTBeTCTByIOUJHH lcnHcOK).

6. 06 m3BeigeHUHx, nO KOTOpbIM 3aAep2KHBaeTcR TOAbKO yniAaTa npouleHToB (eCAH

Aa, HaqHHaH C KaKoro MHHHMaAbHOrO 'IHCAa AHeH 3aAeplKKH npoHcxoAHTBKAIOIeHHC B COOTBeTCTByIOjAH CnHCOK).

B. 0 CpO'IHbIX KpeAHTax, no KOTOpblM 3aAep?KaH TOAbKO OAHH nLAaTe2K (eCAH Aa,

TO HaqHHaR C KaKoro MHHHMaAbHOrO 'HCAa AHeC 3saAepKH InPOHcXOAUT

BKAIOIeHHe B COOTBeTCTByJOJI4HH cnHCOK).

r. 0 6u4aa cyMMa o6fl3aTeAbcTB no eige He BO3BpagieHHblM KpeAUTaM.

A. 0 KpeAHTax, Tpe6yiotgHx oco6oro BHHMaHHS.

e. 0 HOBbIX KpeAHTax, o6HoBAeHHH HAH riepeCTPYKTYPH3aU4HH KpeAUTOB.

4. FepenpoBepsnoTCR AH KeM-HH6yAb oT'eTbl, nepeAaBaembie npaBAeHuIO UAH ero

KOMHTeTaM, Ha npeAMeT BbIHBAeHHH BO3MO2KHbIX rporlyCKoB?

5. Ho BceM AH KpeAHTaM Tpe6yIOTcR nIHCbMeHHbIC .3aBKH?

6. BeAeT AH 6aHK KpeAUTHb1e (paHAbi no BCeM 3aeMUHKaM)

7. CoAepiHTcn AH B KpeAHTHOM cpaHAe cAeAyiouaH HHqpOpMagHR:

a. UJeAb BbiAaHHOrO KpeAHTa.

6. IlAaHoBblr rpapHUK BO3MeWCHHH KpeAHTa.

B. FlocTyrIAeHSi no KamAOMy KpeAHTy.

8. Tpe6yeT AH 6aHK nepHOAHUiecKoH nOAaRH q3HHaHCOBbIX OT'eTOB OT BCeX 3aeMuHKOB,

KpeAHTbl BbIAaHHbIC KOTOpbIM He nOAHOCTbJO o6ecne'eHbI AerKo peaAH3yeMbiM

3aAOrOM?

9. COCTaBAqeTCH AH THCepHbiH paUiA, o6ecneHsBaioiMHUi HaAeHmHoe 3anpamUHBaHHe H

nocTynAeHHe TeKyu4eH fUHHaHCOBOH HHq)OpMaUHH?

10. Tpe6yeT AH 6aHK noAaqH inponieAiuHx ayAHT (pHHaHCOBbIX OT'eTOB C BbIpameHHHM

o6st3aTeAbcTB B AOAAapaX (eCAH Aa, TO C KaKOH UH(pbl HaqHHaeTCR AOAAapOBbIH

MHHHMYM)?

228

P7PA OAfEHIiEE 9. BoOpoCONw Ho OHrpToAJuo yp@OH pEClra

11. BbinoAHHeT AH 6aHK KpeAHTHoe HCCAeAOBaHHe no HOBbIM H cyUgeCTBYIOI!AHM

3aeMI1HKaM npH nlOCTylAeiHHH OT HHX 3aHBoK Ha HOBbie KpeAHTbl?

12. Tpe6yeT AH 6aHK, MTo6bi Bce o6aisaTeAbcTBa no KpeAHTaM H3AaraAHCb B nHcbMeHHoM

BHAe?

13. FlepecMaTpHBaioTcH H o6HOBA31OTCH AH no MeHbujeH Mepe pa3 B roAy BCe KpeAsTHble

AHHHH?

14. flpoeepROTcrCH AH Ha COOTBeTCTBHe KpeAHTHbIM AHHHRM ocTaioJHecR o6HsaTeAbcTBa

Bcex 3aeMJHKOB nepeA BbIAa'IeA HM AonOAHHTeAbHbIX 3asMOB?

15. HCnOAb3yeT AH 6aHK npogeAypy paCKpbITH9 KpeAHTa HAH coeTeaHMH KpeAHToB,

KOTOpbie o6ecneiMHBaIoTcq HAH 6yAyr o6ecneMHBaTbC.R Ha 25% aKgHoHepHHbiM

KansTfaAOM Apyroro 3aCTPaXOBaHHorO KpeAHTHOrO yipemKeHIM?

16. pIMmeHqeTCSI AH CHCTeMa BHyTpeHHero aHaAs3a (aTO MO2KeT 6bITb (pyHKgHes oTAeAa

BHyTpeHHero ayAHTa), KOTOpal OXBaTbIBaeT Bce oTAeAbI H o6ecne-IHBaeT:

a. HepenpoBepKy pac'ieTOB npOgeHTHbIX cTaBoK, npaBHAbHOCTH yMeTa H CpOKOB.

6. FOBTOpHblii aHaAH3 ripaBHAbHOCTM COCTaBAeHHR BeKceAeiH, nOAy'IeHHH Bcex

Heo6xoAHMbIx noAKpenriAoUJHx AoKyMeHTOB H TOYHOCTH 3anOAHeHHRs

(pOpMyAHpOB paCKpbITHR.

B. OnpeAeAeHHe TOrO (paKTa, YITO pa3peiueHHH Ha BbIAallY KpeAHTOB He HpeBbIlaYOT

nOAHOMO-IHH COTpyAHHKOB, BeAaIOIMHX KpeAHTaMH.

r. OnpeAeAeHHe Toro (paKTa, YTO AOKyMeHTaUHH yAOBAeTBOpHTeAbHa, npe2tAe 'ieM

Ha-'HeTCA B03MeIeHHe KpeAHToB.

A. OUeHKy TOro (paKTa, YTO HOBbie KpeAHTbl He lpeBbIlualiOT OrpaHHYeHHH,

YCTaHOBAeHHb[X AAR 3aeMEqHKa pellueHHeM 6aHKa.

e. FepenpoBepKy KHHrH y'eTa o6H3aTeAbCTB, 'To6bi yCTaHOBHTb, YTO HOBbie

KpeAHTbl perHCTpHpyHOTCH npaBHAbHO.

m. HepenpoBepKy H.3BeWeHHH 0 HacTynAeHHH CPOKa H BpeMeHH BbILnAaTbi

npoIeHTOB.

3. AHaAH.3 npOBOAOK C geAbio npoBepKH .3aIHceH no KpeAHTaM B rAaBHOH

6yxraATepCKOii KHHre.

H. Bbl6opoHHoe nOATBepm2AeHHe 3aAoroB, KpeAHTOB H yMeTa 3anHceM.

17. PacnoAaraeT AH 6aHK ceKgHeH aHaAH3a KpeAHTOB HAH 'eM-To noAo6HbIM?

18. IBAHeTCS AH He 3aBHCqWHM OT KpeAHTHOH (3YHKUHH CeKTOp aHaAH3a KpeAMTOB?

19. HpeACTaBASIOTCH AH mcxOAHbie pe3yAbTaTbi ceKTopa aHaAH3a KpeAHTOB AHUY HAH

KOMHTeTy, KOTOpblH TaK2Ke He 3BaHCHT OT KpeAHTHOH (PyHKMHH?

20. HpOCMaTPHBalOTCSI AH Te KpeAHTbI, KOTOpbIe npeBbllUlaiO onpeAeAeHHyIo CyMMy?

21. PeKoMeHAylOT AH Ami aHaAH3a KpeAHTbl Te COTPYAHHKH, KOTOpbie BeAarOT KpeAHTaMH?

22. HCrIOAb3yeTCH AH AAS! Bbl6opa KpeAHTOB C geAbio aHaAHsa MeTOA ApyrOH, Hem2eAH

o6o3HatieHHblfi B n. n. 20 H 21 (ecAM TaK, Hy2KHbt 6oAee noApo6Hbie cBeAeHHS)?

229

H mepoper,po@aHa e opIHaHCOB0o8i oTYCeTrocrT

23. rlpoBoARTc AH BHyTpeHHHe aHaAH3bi no MeHblUeH Mepe pa3 B roAy no Bcem acneKTaMKpeAHTOBaHHA?

24. B cHcTeme HAeHTH(UHKaiHH COTPYAHHKOB AeHCTBYIOT AH yKa3aHHR. OnpeAeARAOI1He

IlOCAeACTBHR AAA COTPyAHHKa, CKpblBa!Ou4ero KXCAHT OT aHaAH3a?

25. O6HosA.ReTcR AH nepHOAHMeCKH cnegHaAHCTaMH no KpeAHTaM nepeneHb "npo6AeMHblx"KpeAHTOB?

26. BeAeT AH 6aHK nepeqeHb npoaHaAH3HPOBaHHbIX KpeAHTOB, yKasbmBas AaTbi aHaAH3a H

peHTHHr KpeAHTOB?

27. roToBHT AH ceKTop aHaAH3a cyMMapHbie AaHHbie C yKa3aHHeM peHTHHra KpeAHToB,

BKAIOIaR HOpMaAbHbie KpeAHTbl?

28. rAe HaXOAATCR CBOAHbIe pe3yAbTaTbi aHaAH3a - B MeHTpaAbHOM noMeUjeHHH HAH B

COOTBeTCTBYIOU4HX Hpe4HTHbJX q3aHAax?

29. AOBOASTTCR AH A0 KoHga npogeAypbl BHyTpeHHeH K.AacCHHaUHH KpeAHTOB, BKAI0oaRo6HosAeHHe MeMopaH4Mya AAR COOTBeTCTBY0OujerO KpeAHTHOrO paHAa?(HpHMeqaHHe: 13 nIpeAbIAyIjHX BOllpOCOB OTHOCHTCH K n.l 7 npogeAyp aHaAH3a

npHMeHHTeAbHO K AaHHOMY pa3AeAy).

30. 3 anpeujeHo AH pyKOBOAAIUHM H pSAOBbIM COTpyAHHKaM AepmaTb y ce6xi nOAnHcaHHbie

BeKCCASI Ha 6AaHKax, nOCKOAbKy TaK AKo6bi yAo6Hee B ripe4BHAeHHH 6yAyUHXsaHMCTBOBaHHH?

31. AHKBHAHPYIOTCH HAH HaAAem2aI1HM o6pa3oM BO3BpaI1aioTcCR K KAHeHTaM onAaqeHHble H

o6HOBAeHHbIe BeKCeAR?

32. Tpe6ylOTCM AH pacnHCKH KAHeHToB npH BHeceHHH nAaTemeH no KpeAHTaM HaAH-HbIMH?

33. BeAyrcsC AH 3anHcH no KpeAHTaM B COOTBeTCTBHH C nOAHTHKOH 6aHxa B AaHHOM

Bonpoce H Tpe6oBaHHRMH 3aKOHa?

34. MHXpOqHAbpyIoTcH AH e2meHeBHO HOBbie BeKCeAH? H4AH HcnOAb3yeTcR HpHHUHn

Ay6AHpoBaHHR?

35. CHCTeMaTH3HPOBaHHOH H Bce BpeMa ycHAHBaiouIeHcq RBAHeTcH npoUeAypa

noCAeAOBaTeAbHOrO HanpaBAeHHH H3BeLqeHHA no KpeAHTaM C 3aAepmtKOH BO3BpaTa

AOAra no HHM?

36. BeAeT AH 6aHK Ta6 AHUbl ynAaTbi npogeHTOB no KpeAUTaM B 3aBHCHMOCTH OT THna

nOCAeAHHX?

37. O6HOBAReT AH 6aHK nepHoAH9ecKH cxeMbi pacmeTa npOgeHTHbIX CTaBOK (eCAH 4a, TO C

xaKoK0 nepHoAHqHoCTbIo) ?

38. BeAeT AH 6aHK AOCTaTO-HO noApo6Hbie 3anHcH, mTo6bl AerKO nOAyqaTb cAeAloyU4ylo

HHq)OpMagHio no THnamM 3aHMOB:

a. CTOHMOCTb BblAaHHbIX B KpeAHT q)0OHAOB.

6. PacxoAbl no o6cAymHBaHHIo KpeAHTOB, BKAIOqaR HaKAaAHbIe.

B. CTOHMOCTHOH qpaKTOp BO3MOMHblx nOTepb.

r. HlporpaMMHpyeMaR Mapma npH6blAH.

39. HccAeAoBaA AH 6aHK Te oTpaCAH npoMbiuiAeHHoCTH, B KOTOpbiX HMelOTCA KpynIHbie

3aeMU4HKYH?

230

J7PJiAOifEHHE 9. BoOpoCHNx no irOHrpOaI ypo0Bl1 p0 Ca

40. BbIBOA: IBAeTCR AUH npeAbiAyuJS HH'OpMRgHR 4ocTaToqHOH OCHOBOH AA OgeHRH

CHCTeMbi BHyTpeHHerO KOHTpOAR B TOM CMbICAe, HTO OTCYTCTBY1OT TaKHe Cy7UeCTseHHb e

AOnOAHHTeAbHble npOUeAypbi BHyTpeHHerO ayAHTa, 6yxraATepcKoro HAH

aAMHHHCTpaTHSHO-ynpaBAeH'ieCKOrO ROHTpOAR HAH KaKHe-TO ApyrHe (aKTOpb!, 'HTO BTO

3aTpYAHReT KOHTpOAb KpeArTOB HAH CKpbiBaeT Aio6yiO U3 cAa6ocTeui, nepeiHcAeHHblX

BblUle (KOpOTKo nORCHHTe OTpHUaTeAbHble OTBeTbl H cAeAaiTe BbIBOAbi no noBoAy

BAHRHHS yKa3aHHbIX npenrTCTBHH Ha KOHKpeTHbie npOgeAypbi allaAH3a HAH npOBepKH

KpeA'roB)?

231

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Банковские учреждения в развивающихся странах (том 2)