Sberbank report. Analysis of liabilities and equity of the group under IFRS

The structure of the Group's liabilities is dominated by private and corporate clients, total amount which at the end of 2016 amounted to 18.7 trillion rubles, or 82.9% of liabilities. In 2016, borrowings in banking organizations. The main factor behind this decline is the reduction in funding from the Bank of Russia. In general, the Group's liabilities decreased in 2016 by 9.7% to RUB 22.5 trillion. The decrease in funding in 2016 was mainly due to a decrease in interest rates and strengthening of the ruble.

Client funds

The volume of funds of private and corporate clients in 2016 decreased by 5.6% to 18.7 trillion rubles. At the same time, funds from private clients grew by 3.4% to 12.4 trillion rubles. In 2016, in the total structure of the Group's liabilities, the share of funds from private clients increased compared to 2015 and amounted to 55.2% (in 2015 - 48.3%). Thus, funds from private customers continue to be the Group's main source of financing. The volume of funds of corporate clients decreased by 19.6% to 6.2 trillion rubles. The decline in corporate clients' funds was mainly driven by the downward trend in market interest rates on term deposits.

Structure of customer funds of the Group

Debt securities issued by the Group

The volume of issued debt obligations in 2016 decreased by 15.8%. To the greatest extent, this decline was caused by the strengthening of the ruble and the redemption of a number of debt securities. Loan participation notes issued under Sberbank's MTN program decreased by 21.9% due to the redemption of a number of issues. Savings certificates decreased by 16.5%. At the same time, bonds issued on the domestic market demonstrated growth (by 20.3%) due to the attraction of financing by Sberbank in 2016 for Russian market under the Program of exchange-traded bonds denominated in rubles. Promissory notes also showed growth, which increased by 14.5% in 2016.

Group's own funds

The Group's equity increased in 2016 by 18.8% to RUB 2.8 trillion. The increase was driven primarily by the Group's record operating profit.

Group capital adequacy

At the end of 2016, the capital adequacy ratio was 12.3%. The total capital adequacy ratio at the end of 2016 was 15.7%, which is well above the minimum level set by the Basel Committee (8%). At the same time, in 2016, capital adequacy ratios showed a significant increase compared to 2015, which is explained by an increase in the Group's own funds, as well as a decrease in risk-weighted assets, mainly due to the strengthening of the ruble and a decrease in the Group's loan portfolio.

Under the reliability of the bank, we mean a set of factors under which the bank is able to fulfill its obligations, have an adequate margin of safety in crisis situations, and not violate the standards and laws established by the Bank of Russia.

It should be borne in mind that only on the basis of reporting it is impossible to accurately determine the degree of reliability of the bank, so the study below is indicative.

Bank stability is the ability to withstand any external influences. Dynamics over a certain period may show stability (either improvement or deterioration) of various indicators, which may also indicate the stability of the bank.

public Joint-Stock Company Sberbank of Russia is largest Russian bank and among them ranks 1st in terms of net assets.

As of the reporting date (February 01, 2019), the net assets of SBERBANK OF RUSSIA amounted to 28185.48 billion rubles In a year assets increased by 16.62%. Growth of net assets positively affected the return on assets ROI (data as of the nearest quarterly date January 01, 2019): net return on assets increased over the year from 3.66% to 3.87% .

In terms of services rendered, the bank mainly attracts client money, and these funds are sufficient diversified(between legal entities and individuals), and invests funds are mainly loans.

SBERBANK OF RUSSIA - state-owned bank .

SBERBANK OF RUSSIA - is on the pawn list , and the Bank of Russia accepts as collateral the bonds of the credit institution in question; has the right to work with the Pension Fund of the Russian Federation and can raise funds for trust management, into deposits and savings for housing military personnel; has the right to work with non-state pension funds that carry out mandatory pension insurance , and can attract pension savings and savings for housing for military personnel; has the right to open accounts and deposits in accordance with the law 213-FZ of July 21, 2014. , i.e. organizations of strategic importance for the military-industrial complex and security of the Russian Federation; is under direct or indirect control of the Central Bank or the Russian Federation; to a credit institution appointed authorized representatives of the Bank of Russia.

• Moody's: Long-term international increased(was Ba2); The forecast has changed (was positive);

Liquidity and reliability

The bank's liquid assets are those bank funds that can be quickly turned into cash in order to return them to depositor customers. To assess liquidity, consider a period of approximately 30 days during which the bank will be able (or not able) to fulfill part of its obligations. financial obligations(because no bank can return all obligations within 30 days). This "part" is called the "proposed outflow". Liquidity can be considered an important component of the concept of bank reliability.

Brief Structure highly liquid assets present in the form of a table:

From the table of liquid assets, we see that the amounts of funds on accounts with the Bank of Russia, highly liquid securities of the Russian Federation have slightly changed, the amounts of funds on hand have increased, the amounts of NOSTRO correspondent accounts in banks (net), interbank loans placed for up to 30 days, have greatly increased. the amounts of highly liquid securities of banks and governments have significantly decreased, while the volume of highly liquid assets, taking into account discounts and adjustments (based on Ordinance No. 3269-U dated May 31, 2014), has grown 3273.64 to 4224.11 billion rubles

Structure current liabilities is shown in the following table:

During the period under review, what happened to the resource base was that the amounts changed slightly, incl. current funds of legal entities (without individual entrepreneurs), correspondent accounts of LORO banks, the amounts of other deposits of individuals (including individual entrepreneurs) (for a period of up to 1 year), deposits and other funds of legal entities (for a period of up to 1 year) increased, interbank loans received for a period of up to 30 days, interest payment obligations, delinquencies, accounts payable and other debts, the amount of deposits of individuals with a period of more than a year decreased, the amount of own securities decreased significantly, while the expected cash outflow increased over the year from 3421.54 to 3990.83 billion rubles

At the moment under consideration, the ratio of highly liquid assets (funds that are easily available to the bank over the next month) and the estimated outflow of current liabilities gives us the value 105.85% what says good margin of safety to overcome a possible outflow of funds from bank customers.

In correlation with this, the standards of instant (H2) and current (H3) liquidity are important for consideration, minimum values which are set at 15% and 50%, respectively. Here we see that the H2 and H3 standards are now at sufficient level.

Now let's track the dynamics of change liquidity indicators during a year:

According to the median method (discarding sharp peaks): the sum of the norm of instant liquidity H2 during year and last semester quite large and tends to increase, the amount of the current liquidity ratio H3 during of the year tends to decrease, but over the last half a year tends to decrease slightly, and the expert reliability of the bank during of the year tends to remain virtually unchanged, but over the past half a year tends to increase.

Other coefficients for assessing the liquidity of the bank PJSC SBERBANK can be seen at this link.

Structure and dynamics of the balance sheet

The volume of assets generating income for the bank is 88.79% in total assets, and the volume of interest-bearing liabilities is 79.35% in total liabilities. The volume of earning assets is approximately in line with the average for the largest Russian banks (87%).

Structure earning assets at the moment and a year ago:

We see that the amounts of Interbank loans, Loans to legal entities, Promissory notes, Investments in leasing operations and acquired rights of claim, Investments in securities have slightly changed, the amounts of Loans to individuals have increased, and the total amount of earning assets increased by 14.9% from 21779.68 to 25027.17 billion rubles

Analytics by degree of security issued loans, as well as their structure:

An analysis of the table suggests that the bank is focusing on diversified lending, the form of security of which is property liens. The overall level of loan collateral is quite high and possible loan defaults are likely to be offset by the amount of collateral.

Brief structure interest liabilities(i.e. for which the bank usually pays interest to the client):

We see that the amounts of deposits of individuals have changed slightly. persons, the amount has increased Funds legal. persons, the amounts of funds of banks (interbank loans and correspondent accounts) increased significantly, and the total amount of interest-bearing liabilities increased by 17.0% from 19110.94 to 22366.22 billion rubles

The structure of assets and liabilities of the bank PJSC SBERBANK can be considered in more detail.

Profitability

Profitability of sources of own funds (calculated according to balance sheet data) insignificantly over the year from 1.91% to 1.88%. At the same time, the return on equity ROE (calculated on forms 102 and 134) increased over the year from 24.82% to 25.43%(here and below, data are given in percent per annum for the nearest quarterly date).

Net interest margin decreased over the year from 5.61% to 5.24%. Profitability of lending operations decreased over the year from 11.35% to 10.50%. The cost of borrowed funds decreased over the year from 3.96% to 3.55%. The cost of household funds (individuals) decreased over the year With

Sberbank traces its history back to November 12, 1841, when Emperor Nicholas I signed a decree establishing savings banks in Russia. In 1991, the general meeting of shareholders established the joint-stock commercial Savings Bank of the Russian Federation. In 2007, German Gref was approved as Chairman of the Board of Sberbank of Russia. In 2009, the bank announced a major rebranding that lasted five years.

Full title: Public Joint Stock Company "Sberbank of Russia"

Industry: Finance

Management: Gref German Oskarovich

Story

Sberbank traces its history back to November 12, 1841, when the Russian Emperor Nicholas I signed a decree establishing savings banks in Russia.

In 1991, the general meeting of shareholders established the joint-stock commercial Savings Bank of the Russian Federation. In 1993, the first ATMs began to operate in the Moscow branches of Sberbank. In 1995, a non-state Pension Fund Sberbank.

In 2007, German Gref was approved as Chairman of the Board of Sberbank of Russia. In 2008, a "loan factory" was introduced, thanks to which the bank managed to reduce the time for making a decision on issuing a loan - from two weeks to several days or hours. In the same year, the Sberbank Online Internet service system began operating in Moscow, which subsequently spread throughout Russia. In 2009, Sberbank announced a rebranding that lasted five years. The company logo has changed, and the word "Russia" has disappeared from the name.

In 2010, Sberbank announced its intention to enter the investment banking market. As a result, Sberbank bought 36.4% of Troika Dialog from Standard Bank and 63.6% from TDM Limited Partnership. Now the corporate investment unit operates under the Sberbank CIB brand. In 2011, Sberbank signed a definitive agreement to purchase 100% of the shares of the Austrian Volksbank International (VBI). The deal gave Sberbank access to the markets of Central and Eastern Europe.

In 2012, for the first time in history, Sberbank took first place in the credit card market in Russia. In the same 2012, in Istanbul, the head of Sberbank German Gref signed an agreement with representatives of the Dexia banking group on the purchase of the Turkish Denizbank, along with its subsidiaries in Russia and Austria. The amount of the transaction, which was called the largest in the history of the bank, amounted to $ 3.5 billion. Also, Sberbank and BNP Paribas completed a deal to establish a joint venture in the POS lending market - " BNP Paribas Vostok" (known under the brand name "Setelem"). This partnership allowed the bank to enter the express lending market in retail chains and car dealerships.

In 2017, updates appeared in the Sberbank application that made it possible to pay taxes using QR codes.

What does

As of November 2017, it was the leader in terms of assets (22.8 trillion rubles), deposits of individuals (11 trillion rubles) and loans to individuals (4.8 trillion rubles). In 2016, it accounted for 28.7% of total banking assets in Russia. Sberbank's clients are 110 million individuals and more than 1 million enterprises, while 146.8 million people live in Russia and 4.5 million legal entities are registered. For retail clients, it provides a wide range of services: from traditional deposits and various kinds lending to bank cards, money transfers, banking insurance and brokerage services.

Now more than 30 million people use Sberbank Online online banking services, the SMS service " Mobile bank» - about 30 million customers. Under the Cetelem brand, the bank is engaged in POS lending (together with BNP Paribas). The network of ATMs and self-service terminals of Sberbank has more than 90 thousand devices. The company employs more than 260 thousand people. Sberbank group companies also provide leasing and factoring services, real estate, insurance and investment services.

Financial indicators

Owners

Management

Gref German Oskarovich

Job title: President, Chairman of the Board

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Ministry of Education and Science Russian Federation

federal state budgetary educational institution higher education

Magnitogorsk State Technical University. G.I. Nosova

Department of Economics and Finance

on production practice for obtaining professional skills and experience professional activity

Magnitogorsk, 2016

• Introduction
• 1. Organization of the bank's activities
• 1.1 Characteristics of PAO Sberbank
• 1.2 Characteristics of the structure and functions of the Operations Department of the Agapovsky branch of Sberbank of Russia
• 2. Financial analysis state of PAO Sberbank
• Conclusion
• List of sources used

Introduction

Accounting is an ordered system of collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions.

Accounting is integral part business accounting, along with operational-technical and statistical accounting. At the same time, the most important factor ensuring their unity is primary accounting as a source of data for subsequent accumulation, systematization and generalization of information in accordance with the tasks, requirements and methodology of each type of accounting.

Through the system accounting all the facts of the economic life of the organization that create the flow economic information for the purposes of management, control, analysis and planning economic activity. Information generated in accounting is used to compile management and statistical reporting, as well as reporting to supervisory authorities. In addition, based on the information generated in accounting by adjusting it according to the rules tax legislation, is compiled tax reporting(designed for fiscal purposes and mandatory for compilation by business entities, the range of which is established by tax legislation).

Information generated in accounting should be useful to users:

Relevant from the point of view of interested users (if the presence or absence of it has or is able to influence the decisions of these users);

Material (lack or inaccuracy of information may affect the decisions of interested users);

Reliable (should objectively reflect the facts of economic activity to which it actually or presumably relates);

Neutral (free from one-sidedness);

Today in Russia there is not a single branch of the economy that is not connected with banks. Every organization needs banking services and cannot operate without banking operations.

Banks are an integral part of the modern monetary economy, they form the basis of the market mechanism through which the country's economy functions.

Over the past decade, banking activity in Russia has been undergoing a period of rapid changes, caused, on the one hand, by radical transformations economic system, and on the other hand, the introduction of new information technologies and the globalization of financial markets.

In parallel with the development of the production complex, the process of stabilization and qualitative evolution of the Russian banking system is underway. Requirements for subjects banking sector are constantly becoming tougher, as well as increasing competition and improving the quality of services offered by banks.

The most valuable asset of any bank is a stable client base, which is especially important in the current difficult economic conditions. Therefore, much attention is paid to improving the quality of service at all points of the Bank's presence, improving relationships with customers and partners.

The place of internship was the branch of Sberbank PJSC in the village of Agapovka, Chelyabinsk Region.

The purpose of the internship - practice for obtaining professional skills and experience of professional activity is to deepen and consolidate the knowledge gained by students in the learning process, to acquire the necessary practical skills in the field of finance and financial computing.

As a result of the internship, the student must develop the ability to organize an independent professional labor process, work in professional teams and ensure the work of these teams with the appropriate materials; make organizational decisions in standard situations and be responsible for them.

In this regard, the following tasks were set:

– study the rules of labor protection, safety measures and industrial sanitation;

- the ability to perform analytical calculations for objects specified by the task of the head;

- the ability to apply them when assessing the state of the object, to give a correct assessment of the state of the object and show how this state differs from the required one;

- the ability to determine the size and nature of the reserves for increasing the efficiency of management;

- to get skills practical work at the workplace of a financier determined by the practice program;

- mastering methods that allow identifying opportunities and determining ways to transfer an object from an actual state to a required one;

- to study the experience of operational control and analysis of the implementation of plans for the main performance indicators, to check the validity and availability of the relationship of the main performance indicators of the enterprise;

– the ability to prepare materials for the selection of optimal solutions that allow for operational regulation of production and technical and economic planning, taking into account the identified reserves.

1. Organization of the bank's activities

1.1 Characteristics of PJSC "Sberbank"

Official name of the Bank: Joint Stock Commercial Savings bank Russian Federation (public joint stock company); abbreviated name: Sberbank of Russia PAO.

The bank is in banking system Russian Federation and in its activities is guided by the legislation of the Russian Federation, regulations Bank of Russia, as well as the Charter.

PJSC Sberbank of Russia is the largest bank in Russia, in Central and Eastern Europe, which accounts for about 28.7% of the assets of the Russian banking system (as of January 1, 2016), the main creditor national economy. The founder and main shareholder of Sberbank is the Central Bank of the Russian Federation (over 60% of voting shares). The Bank is an employer and provides a source of income for every 150th Russian family.

Sberbank of Russia is the main lender Russian economy and in the deposit market, it accounts for 46% of household deposits, 38.7% of loans to individuals and 32.2% to legal entities.

The advantage of the bank is the presence of many branches, these are 14 territorial banks and more than 16 thousand branches throughout the country, united in a single settlement system that allows you to make payments almost anywhere in the Russian Federation, and about 11 million people abroad use the services of Sberbank of Russia.

The main purpose of Sberbank's activities is to raise funds from individuals and legal entities, implementation of credit settlement and other banking operations and transactions with individuals and legal entities for profit.

The main activities of PJSC Sberbank of Russia:

· lending to Russian enterprises;

lending to private clients;

investment in government securities and bonds of the Bank of Russia;

· Carrying out operations on a commission basis.

The organizational structure of Sberbank is presented as follows:

· Savings Bank of the Russian Federation;

· territorial banks (14);

departments;

branches;

Agencies.

Additional office No. 8597, on the basis of a power of attorney issued to its head, carries out the following banking operations:

1) attraction and placement of funds of individuals and legal entities;

2) opening and maintaining bank accounts individuals and legal entities, settlements on behalf of clients, including correspondent banks;

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

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

5) attraction to deposits and placement precious metals;

6) issue bank guarantees, guarantees for third parties for obligations in monetary form, acquisition of the right to claim from third parties the fulfillment of obligations in cash;

7) brokerage and consulting services, leasing operations;

8) other operations on banking services clients licensed by the Central Bank of the Russian Federation.

Sberbank of Russia is a legal entity and with its branches (territorial banks and branches) and their internal structural subdivisions is single system Sberbank of Russia.

Branches of Sberbank of Russia are not endowed with the rights of legal entities and act on the basis of the Regulations approved by the Board of Sberbank of Russia, have a balance sheet that is included in the balance sheet of Sberbank of Russia, and have the symbols of Sberbank of Russia.

The governing bodies of the Bank are:

General meeting shareholders -- the supreme governing body of the Savings Bank of Russia. At the General Meeting of Shareholders, decisions are made on the main issues of the Bank's activities. Held once a year. The General Meeting of Shareholders resolves the following issues: approval of the annual report, considers the report audit commission, management report, procedure for distribution of profit and its use (size and procedure for payment of dividends), development plan for the next year, determines the bank's development strategy, elects the Board of the bank;

Supervisory Board. The Supervisory Board of the Bank consists of 17 directors, including 11 representatives of the Bank of Russia, 2 representatives of the Savings Bank of Russia and 4 independent directors.

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

All management bodies of the Bank are formed on the basis of the Charter of the Savings Bank of Russia and in accordance with the legislation of the Russian Federation.

1.2 Characteristics of the structure and functions of the Operations Department of the Agapovsky branch of Sberbank of Russia

The tasks of the operational department are:

1. Effective implementation of the main activities, namely:

Organization of services for legal and individuals(residents and non-residents);

Engagement financial resources through the development of the client base;

2. Ensuring an increase in income and a decrease in expenses of the Bank (its structural divisions), for the main types of activities;

3. Development of areas of the Bank's activities that fall within the competence of the branch.

The branch, in accordance with the tasks assigned to it, performs the following functions:

carries out settlement and cash services individuals and legal entities, including budgets;

· attracts funds of legal entities and individuals in rubles and foreign currency on contractual terms;

· carries out operations of lending to individuals, including overdraft lending on bank card accounts, in the manner prescribed by the Bank;

· accepts bills of exchange, payment and settlement documents in rubles and foreign currency for collection;

· performs transactions for the purchase and sale of foreign currency in cash and non-cash forms, including at the expense and on behalf of customers, as well as traveller's checks;

Carries out documentary operations on behalf of clients;

· carries out operations with precious metals and coins made of precious metals in accordance with the procedure established by the Bank;

Performs issuance and maintenance plastic cards points, develops, together with other departments of the Bank, a network of ATMs and terminals in trade and service enterprises;

· carries out operations with bills of exchange in rubles and foreign currency in accordance with the procedure established by the Bank;

other functions.

The operational department organizes work based on the tasks assigned to it and the functions performed in accordance with the long-term and current work plans. Operations Department coordinates its activities with other divisions of the Bank in order to comply with the interests of the Bank. The operational department, within its competence, sends instructions and explanations that are binding on the institutions of the Bank. Operations Department takes part in the development of regulatory and administrative documents of the Bank.

Department Operational maintenance participates in the preparation and implementation of indicators of the Bank's business plan in the areas of activity of the Department. Initiates the development and participates in the creation and implementation of new banking products, services, technologies.

Ensures timely preparation and transmission of periodic reports assigned to the Operations Department.

2. Analysis of the financial condition of Sberbank PJSC

Consider the balance sheet of Sberbank PJSC for 2015, 2014 and 2013 and draw conclusions.

Table 1

Balance sheet PJSC "Sberbank"

Based on the indicators of the balance sheet of Sberbank PJSC, we compare 2015, 2014 and 2013, and calculate the indicators as a percentage. Table 2 calculates the balance sheet indicators as a percentage.

table 2

Balance sheet of PJSC Sberbank, in %

We will also draw up the structure of the assets and liabilities of the bank as of 01/01/2016.

Assets for 2015 grew by 4.4% and amounted to 22,707 billion rubles. Their growth was mainly due to the increase in the loan portfolio of customers. For all three periods under review, net loan debt has the largest share in the asset balance and amounts to 74.3%, 73.1% and 73.6%, respectively, in 2015, 2014 and 2013. The net loan debt of clients for the year, compared to 2014, increased by 6.2% and reached a value of about 16,870 billion rubles.

financial asset liability capital savings bank

Figure 1 - The structure of the bank's assets as of 01.01.2016

Figure 2 - The structure of the bank's liabilities as of 01.01.2016

Also, the growth of assets was affected by the increase in net investments in securities for sale, which occurred mainly due to the purchase of securities in the portfolio for the sale of the effect of currency revaluation, they increased by 32.7% over the year, they amounted to 1,744 billion rubles in 2013. those. 10.8% of all assets, in 2014 they increased by 1 billion rubles. and amounted to 1745 billion rubles, in 2015 there is a sharp increase to 2316 billion rubles. 10.2% of all assets in 2015. In 2013, the amount of funds amounted to 717 billion rubles. and during 2014 they increased by 73.1% and they amounted to 1,241 billion rubles, then they decreased to 733 billion rubles, mainly due to a decrease in demand for cash due to a decrease in the volatility of the ruble exchange rate.

The smallest indicator in the balance sheet asset is funds in credit institutions in 2015, they amounted to only 1.57% of all assets and 356 billion rubles, as in 2014.

Clients' funds account for the largest share in liabilities. The influx of customer funds also allowed the Bank to early repay a number of expensive foreign currency borrowings from the external market. In 2014, customer funds amounted to 14,027 billion rubles (78.05% of all liabilities), and in 2015, 17,722 billion rubles (64.5% of all liabilities), which is 26.3% more than in 2014, in 2013 in the year, customer funds equal 68.4% of all liabilities and amounted to 11,128 billion rubles.

Despite geopolitical tensions persisting in 2015 and foreign markets remaining closed, the Bank significantly reduced its dependence on government funding (the amount of Bank of Russia funds on the Bank’s balance sheet decreased from RUB 3,516 billion to RUB 769 billion over the year) by raising additional funds clients.

Taking into account the ongoing sanctions and the unstable macroeconomic situation, in order to reduce liquidity risks, the Bank significantly increased the volume of liquidity reserves, mainly due to active work in 2015 to increase the collateral. In 2014 Provisions for other losses amounted to 37 billion rubles, and in 2015 Provisions for other losses increased by 2.7% and amounted to 38 billion rubles.

Sources of own funds in 2013 amounted to 1935 billion rubles. (11.9% of all liabilities), which is 2.4% less than in 2014 and 20.3% less than in 2015. Sources of own funds for 2014 and 2015 amounted to 1982 billion rubles (9.11% of all liabilities) and 2823 billion rubles (10.25% of all liabilities), respectively.

Table 3

Income statement

Net interest income for 2015 amounted to 866.7 billion rubles, which is 9.7% less than the previous year:

Interest income increased by 329.2 billion rubles. due to the growth of the portfolio of loans to legal entities and individuals;

Interest expenses increased by RUB 430B2 billion. due to the growth in the volume of customer funds (both individuals and legal entities), as well as due to an increase in the volume and cost of raising funds in the Bank of Russia;

Net fee and commission income amounted to 265.9 billion rubles, which is 17.8% higher than the figure for last year. In 2014, net fee and commission income amounted to 217.2 billion rubles, and in 2013 net fee and commission income was 55.3% less compared to 2015, its value amounted to 171.2 billion rubles.

Fee and commission income increased by 23.5%. The main contribution to this growth was made by operations with bank cards and acquiring operations.

In 2015, fee and commission expenses amounted to 31.8 billion rubles, which is 33.1% more than in the previous year and 79.7% more than in 2013.

Net income from currency revaluation and trading operations on financial markets in 2015 amounted to 68.9 billion rubles, which is 26.9% less than last year.

Overall volume operating income before the creation of reserves decreased by 7.4% and amounted to 1221.1 billion rubles.

Operating expenses increased by 3.5%, there was also an increase in reserves by 1.3%, which affected the decrease in profit before income tax.

Profit before income tax decreased by 28.5% compared to 2014 and amounted to 306.9 billion rubles. Since 2013, profit before income tax has been constantly decreasing, in 2013 profit before tax amounted to 502.8 billion rubles, and in 2014 429.2 billion rubles, which is 14.6% less than in 2013 and decreased by 73.6 billion rubles.

Net profit amounted to 218.4 billion rubles. against 311.2 billion rubles. in 2014. The main factors for the decrease in profit in 2015 were significant expenses on reserves, the exclusion from the financial result of the revaluation of foreign currency investments in affiliated companies. In 2013, net profit amounted to 377.6 billion rubles, which is 42.2% more than in 2015.

The values ​​of the mandatory ratios, which were taken from the published financial statements of the Bank, are presented in Table 4.

Table 4

The adequacy ratio of basic and fixed capital (N1.1, N1.2) as of 01.10.2016 is 7.9%. This value fulfills the standard value condition.

The equity (capital) adequacy ratio (N1.0) is 11.9%. This value is quite close to the minimum (10%), which indicates the Bank's low ability to cover possible financial losses at its own expense.

The instant liquidity ratio (H2) limits the risk of a bank losing solvency within one day. In this case, it is equal to 116.4% and corresponds to the standard value.

The current liquidity ratio (N3) regulates the risk of a bank losing solvency within the next 30 calendar days (to the date of calculation of the ratio). In this case, the current liquidity is 154.4%. This value corresponds to the normative value, which is a good indicator. That is, Sberbank PJSC is able to fulfill its obligations within the next 30 days.

The long-term liquidity ratio (N4) regulates the risk of a bank losing solvency as a result of placing funds in long-term assets (for example, mortgage loans). It amounted to 65.5%, which indicates a low risk of the bank losing solvency as a result of placing funds in long-term assets.

The maximum risk limit per borrower or group of related borrowers (N6) regulates (limits) credit risk bank in relation to one borrower or a group of related borrowers and determines the maximum ratio of the total amount of the bank's credit claims to the borrower or a group of related borrowers to the bank's own funds (capital). It is equal to 19.99%, which is quite close to the standard value. This indicates that the Bank has enough a large number of issued loans, which increases the risk.

The norm of the maximum size of large credit risks (N7) regulates (limits) the total amount of large credit risks of the bank and determines the maximum ratio of the total amount of large credit risks and the amount of the bank's own funds (capital). Its standard value is less than 800%. For 2015, this figure is 197.51%, which indicates a fairly good position of the Bank in this respect.

The ratio of the maximum amount of loans, bank guarantees and guarantees provided by the bank to its participants (shareholders) (N9.1), establishes a limit on the bank's credit risk in relation to the participants (shareholders) of the bank, is determined as the ratio of the amount of loans, bank guarantees and guarantees provided by the bank to its participants (shareholders) to the bank's own funds (capital). The standard value is less than 50%. In this case, this indicator is 0%.

The aggregate bank insider risk ratio (H10.1) imposes a cap on a bank's aggregate credit risk for all insiders, i.e. individuals who can influence the decision to issue a loan by the bank. It is defined as the ratio of the total amount of credit claims to insiders to the bank's own funds (capital). Its maximum value is 3%. Its actual value is 0.76%.

The standard for using the bank's own funds (capital) to acquire shares (stakes) in other legal entities (N12) shows specific gravity bank investments (in relation to the authorized capital) in shares of enterprises, investment certificates stock companies, bills and other not always liquid assets. Its maximum value is 25%. As of 01/01/2016, this figure is 10.59%.

Thus, throughout the study period, Sberbank of Russia OJSC consistently complied with all the mandatory standards established by central bank Russia, which confirms the Bank's stable position, the Bank's timely fulfillment of its debt and financial obligations to all counterparties, and the Bank's investment potential.

Having studied the balance sheet of Sberbank PJSC as of 01/01/2016, 01/01/2015 and 01/01/2014 and having analyzed and compared assets and liabilities of all three periods, having studied the Statement of financial results for 2013, 2014 and 2015, as well as Having examined the Information on the actual values ​​of the bank's mandatory ratios for 2015 and comparing them with the standard values, in general, we can conclude: Sberbank of Russia is at the highest level - it has the highest category of reliability, while bypassing many other well-known and reliable banks in Russia.

In the period from 2013 to 2015, the bank increased the share of lending to individuals and legal entities, the increase in the Customer funds item in the liabilities side of the balance sheet indicates that the customer base of Sberbank is growing every year.

Having considered the Information on the bank's mandatory ratios, it can be concluded that Sberbank throughout the study period consistently met all the mandatory ratios established by the Central Bank of Russia, which confirms the bank's stable and effective position, its investment potential and the timely fulfillment by the Bank of its financial and debt obligations to all counterparties.

CONCLUSION

Sberbank is one of the leading banks in the Russian Federation. PJSC Sberbank was founded in 1841. Today, Sberbank of Russia has an efficient sales network, a wide client base and advanced technologies, it is the largest bank in the Russian Federation and the CIS countries. Sberbank of Russia is the leader in terms of the number of clients, both among the population and among organizations, and also ranks first in terms of the number of assets, deposits of the population and loans issued. The Bank provides complete list financial services for individuals and legal entities - you can open a deposit, make payments to thousands of organizations, pay receipts and fees, get a loan or mortgage, transfer funds, exchange currency, rent a safe deposit box or a safe, purchase precious coins, securities and much more.

Industrial practice - practice for obtaining professional skills and experience of professional activity was held for 4 weeks in structural unit Sberbank of Russia No. 8597/0383.

During my internship, I learned:

With the organizational structure of the enterprise;

the charter of the bank;

Studied the rules of customer service;

Mastered the important issues of banking operations;

I got acquainted with the procedure for issuing loans, plastic cards and studied the rules for issuing savings certificates etc.

The work actually turned out to be very laborious and gave rise to many questions on my part to the manager and operations officers and helped to understand the rules of document management. I would also like to note the advantage of the past practice that I got acquainted with a large amount of information on which banking is based.

LIST OF USED SOURCES

1. Charter of Sberbank of Russia

2. Official website of Sberbank of Russia sberbank.ru

3. Annual report/Sberbank

4. Artemenko V.T. "Financial analysis" -2007 - 190s.

5. Sberbank Annual Report 2013

6. Sberbank Annual Report 2014

7. Sberbank Annual Report 2015

8. Annual accounting (financial) statements of PJSC Sberbank for 2015

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Table 2.1 Balance sheet of PJSC Sberbank of Russia.

Net loan debt has the largest share in the balance sheet assets and amounts to 73.04% and 73.6%, respectively, as of 01/01/2016 and 01/01/2015. In liabilities, the largest share belongs to the funds of clients that are not credit institutions (64.5% and 68.37%). Among the sources of own funds, the largest share is retained earnings, namely 6.85% and 7.27% of the balance sheet.

The main factors behind the growth of the Bank's assets in 2015 were loans to legal entities and individuals: an increase in assets by 71.5% was provided by net loans. The growth of balance sheet items was significantly affected by the positive revaluation of their currency component due to the depreciation of the ruble against the main foreign currencies: the US dollar exchange rate increased by 71.9% in 2014, the euro exchange rate - by 52.0%.

In December, the bank provided loans to corporate clients in the amount of 1.4 trillion. rub. In total, about 8 trillion were issued during the year. rub. - 8.8% more than a year earlier. The loan portfolio of corporate clients increased in December by 893 billion rubles. In general, over the year, the portfolio grew by 3.1 trillion. rub. or by 36.3% and amounted to 11.7 trillion. rub. The growth is due to both new loans issued and a positive revaluation of previously issued foreign currency loans, which arose due to changes in exchange rates.

In December, more than 200 billion rubles were issued to private clients, since the beginning of the year - 2 trillion rubles. loans, which is 10% higher than the volume of issuance for the previous year, excluding turnover on credit cards. The loan portfolio of private clients increased in December by 55 billion rubles. Over the year, the portfolio grew by 737 billion rubles. or by 22.1% and amounted to almost 4.1 trillion. rub. About half of the bank's retail portfolio is home loans.

Share of overdue debt in loan portfolio as of January 1, 2015 amounted to 2.0%, having decreased by 0.2 p.p. over the year.

The volume of investments in securities for the year decreased by 35.9 billion rubles. or 1.8%. Their balance as of January 1, 2016 amounted to 1.9 trillion. rub.

Funds of legal entities in December increased by 966 billion rubles. due to seasonal growth term deposits and revaluation of previously attracted currency funds. The increase for the year as a whole amounted to 1,949 billion rubles. or 62.5%. The balance of funds of legal entities as of January 1, 2016 amounted to 5.1 trillion. rub.

In December, individuals' funds increased by 192 billion rubles. both due to the inflow of funds and due to the revaluation of foreign currency deposits. During the year, the funds of individuals increased by 473 billion rubles. or by 5.9% and as of January 1, 2016 amounted to 8.5 trillion. rub.

Table 2.2 Indicators of the statement of financial results of OJSC Sberbank of Russia

Net interest income amounted to 853.7 billion rubles, which is 18.3% more than the previous year:

• - interest income increased by 313.4 billion rubles. due to the growth of the portfolio of loans to legal entities and individuals;
• - interest expenses increased by 181.2 billion rubles. due to the growth in the volume of customer funds (both individuals and legal entities), as well as due to an increase in the volume and cost of raising funds in the Bank of Russia; the cost of the funds of the Federal Treasury and the Bank of Russia increased especially strongly in December after raising key rate up to 17%.

Net fee and commission income amounted to 276.9 billion rubles, which is 21.4% higher than the figure for the previous year. Fee and commission income not related to lending increased by 24.0%. The main contribution to this growth was made by operations with bank cards and acquiring operations - their growth for the year amounted to 32.2% or 30.7 billion rubles, while in December 14.9 billion rubles were earned. Such growth in December is due to a significant increase in the volume of transactions by cardholders. In 2016, the fee and commission income from the issuance of bank guarantees, the implementation of transactions trade finance and documentary business, sale of insurance and investment products.

Net income from currency revaluation and trading operations in the financial markets in 2016 amounted to 81.2 billion rubles, which is 3.7 times higher than in the previous year. The main impact was the creation of reserves for foreign currency loans due to the positive revaluation of these loans as a result of the devaluation of the ruble at the end of 2016 without deteriorating the quality of the loans themselves (only for the 4th quarter of 2016 - about 48 billion rubles). At the same time, according to the rules for regulating the open foreign exchange position of banks, reserves for depreciation of foreign currency loans were included in foreign exchange claims and liabilities for managing the foreign exchange position. The revaluation of these claims and liabilities, as well as all foreign exchange assets and liabilities denominated in foreign currency, was reflected in the item of income from trading operations. Thus, the creation of reserves for foreign currency loans technically affected the growth of income from trading operations.

In general, operating income before total reserves increased by 26.8% and exceeded 1.25 trillion. rub.

Operating expenses increased by 9.6%. The cost-to-income ratio decreased by 5.8 p.p. up to 36.6% due to the cost optimization program implemented by Sberbank. The growth rate of operating income before total reserves (26.8%) significantly exceeds the growth of operating expenses (9.6%).

Expenses on total reserves for 2016 amounted to 397.7 billion rubles. against 104.8 billion rubles. a year earlier. More than 45% of the increase in reserves came in the 4th quarter. During this quarter, the volume of reserves was affected by a sharp depreciation of the ruble against major currencies, which technically entailed the additional creation of reserves for foreign currency loans without deteriorating their quality. In addition, a provision was added for a number of large Ukrainian borrowers due to the deteriorating situation in Ukraine.

In general, the bank continues to form provisions for possible losses in accordance with the requirements of the Bank of Russia, adhering to a conservative approach to covering existing credit risks. The reserves created on the balance sheet exceed the overdue debt by 2.6 times (2.2 times as of January 1, 2016).

Profit before income tax decreased by 14.3% compared to 2013 and amounted to 400.1 billion rubles. Net profit amounted to 305.7 billion rubles. against 377.7 billion rubles. in 2015. The main factors behind the decrease in profit in 2014 were significant expenses on reserves, the exclusion from the financial result of the revaluation of foreign currency investments in subsidiaries, as well as the recognition from May 2016 of a deferred tax liability due to changes in accounting rules.

The values ​​of mandatory ratios, which were taken from the published financial statements of the Bank, are presented in Table 2.3

Table 2.3 Information on mandatory ratios (as of January 1, 2016 in percent).

The basic and fixed capital adequacy ratio (N1.1, N1.2) as of October 1, 2016 is 8.2%. This value corresponds to the standard.

The equity (capital) adequacy ratio (N1) is 11.6%. This value is quite close to the minimum (10%), which indicates the Bank's low ability to cover possible financial losses at its own expense.

The instant liquidity ratio (H2) limits the risk of a bank losing solvency within one day. In this case, it is equal to 74.3% and corresponds to the standard value.

The current liquidity ratio (N3) limits the risk of a bank losing solvency within the next 30 days (by the date of the ratio calculation). In this case, the current liquidity is 66.4%. This value corresponds to the standard, which is a good indicator. That is, Sberbank of Russia OJSC is able to fulfill its obligations within the next 30 days.

The long-term liquidity ratio (N4) limits the risk of insolvency of a credit institution as a result of placing funds in long-term assets (for example, mortgage loans). It is 111.2%, which indicates a low risk of the Bank's insolvency as a result of placing funds in long-term assets.

The maximum risk ratio per one borrower or a group of related borrowers (N6) regulates (limits) the bank's credit risk in relation to one borrower or a group of related borrowers and determines the maximum ratio of the bank's total credit claims to the borrower or group of related borrowers to its own funds (capital) jar. This standard should not exceed 25%. In this case, it is equal to 19.2%, which is a fairly close value to the maximum. This suggests that the Bank has a sufficiently large number of loans issued, which increases the risk.

The norm of the maximum size of large credit risks (N7) regulates (limits) the total amount of large credit risks of the bank and determines the maximum ratio of the total amount of large credit risks and the amount of the bank's own funds (capital). Its maximum value is 800%. In this case, this figure is 207.3%, which indicates a fairly good position of the Bank in this respect.

The ratio of the maximum amount of loans, bank guarantees and guarantees provided by the bank to its participants (shareholders) (N9.1), establishes a limit on the bank's credit risk in relation to the participants (shareholders) of the bank, is determined as the ratio of the amount of loans, bank guarantees and guarantees provided by the bank to its participants (shareholders) to the bank's own funds (capital). The maximum value is 50%. In this case, this indicator is 0%.

The aggregate bank insider risk ratio (H10.1) imposes a cap on a bank's aggregate credit risk for all insiders, i.e. individuals who can influence the decision to issue a loan by the bank. It is defined as the ratio of the total amount of credit claims to insiders to the bank's own funds (capital). Its maximum value set by the regulator is 3%. Its actual value is 1.0%. The value is quite acceptable.

The ratio of using the bank's own funds (capital) to acquire shares (stakes) of other legal entities (H12) shows the share of the bank's investments (in relation to the authorized capital) in the shares of enterprises, investment certificates of stock companies, bills and other not always liquid assets. Its maximum value is 25%. As of January 1, 2016, this figure is 9.5%.

Thus, over the period under review, OJSC Sberbank of Russia consistently complied with all the mandatory ratios established by the Central Bank of Russia, which confirms the Bank's stable position, the Bank's timely fulfillment of its debt and financial obligations to all counterparties, and the Bank's investment potential.

Analysis of bank assets table 2.4

Conclusion: The value of the bank's assets for the reporting year increased by 1460281579 thousand rubles. and amounted to 4937814349 thousand rubles, the growth rate was 142%. This deserves a positive assessment, because. speaks about the stable, developing activity of the bank.

In the reporting year, the loan debt increased by 1348549070 thousand rubles. amounted to 3988641545 thousand rubles. The growth rate was 106%. On the one hand, this indicates the bank's business activity, an increase in the lending market share. But on the other hand, the risks of non-return increase.

In the reporting year, the value of investments in securities increased by 132,973,814 thousand rubles. and amounted to 457863660 thousand rubles. The growth rate is 99%. This deserves a positive assessment, because. indicates that the bank is beginning to actively invest resources in securities transactions, which may indicate that it is very attentive to the development of the securities market in Russia and gradually begins to offer these services to its customers, and also consolidates its position in the market valuable papers.

The amount of funds of credit organizations of the Central Bank of the Russian Federation by the end of the reporting year decreased by 5905121 thousand rubles. and amounted to 81793071 million rubles. These resources are among the most liquid funds. However, the growth rate is below the overall asset growth rate. This suggests that the main sources of asset growth are the least liquid funds.

Decision progress: Cash (changes) = 01/01/2016-01/01/2015.

Growth rate = 01.01.2016: 01.01.2015*100%

Structure of the Bank's assets, % table 2.5

Conclusion: The largest share in the bank's assets has a net loan debt (80.7%). In the reporting year, the value increased by 14660 million rubles. amounted to 94955 million rubles. The growth rate was 106%. On the one hand, this indicates the bank's business activity, an increase in the lending market share. But on the other hand, the risks of non-return increase.

The second largest share in the structure of assets is investments in securities (9.27%). In the reporting year, their value increased by 132973814 thousand rubles. and amounted to 457863660 thousand rubles. The growth rate is 99%. This deserves a positive assessment, because. indicates that the bank is beginning to actively invest resources in securities transactions, which may indicate that it is very attentive to the development of the securities market in Russia and gradually begins to offer these services to its customers, and also consolidates its position in the market valuable papers.

The amount of funds of credit institutions of the Central Bank of the Russian Federation (1.65%) by the end of the reporting year decreased by 5905121 thousand rubles. and amounted to 81793071 million rubles. The growth rate was 66%. The share in total assets for the reporting year decreased by 0.85 percentage points. These resources are among the most liquid funds. However, the growth rate is below the overall asset growth rate. This suggests that the main sources of asset growth are the least liquid funds.

Dynamics of bank liabilities, thousand rubles Table 2.6

Conclusion: The total amount of liabilities for the reporting year increased by 1460218579 thousand rubles. rub. and amounted to 4937814349 thousand rubles. The growth rate was 141%. This deserves a positive assessment, because. speaks of the growth of the bank's potential.

Structure of bank liabilities, % table 2.8

Conclusion: Liabilities have the largest share in the structure of liabilities. Their share for the reporting period decreased by -0.4 percentage points and amounted to 98.9%

Bank capital adequacy analysis Table 2.9

Conclusion: During the reporting year, the indicator of the H1 standard decreased by 0.2% and amounted to 10.6%. On the one hand, this indicates a deterioration in capital adequacy. On the other hand, the standard value of this indicator is 10.0, the actual value in the reporting year is 10.6%, therefore, the bank has a small margin for reducing the value of the standard without worsening capital adequacy.

Dynamics of bank liabilities, thousand rubles table 2.10

Conclusion: The share of funds of credit institutions for the reporting period decreased by 0.2 percentage points and amounted to 4.3%. The amount of funds of credit institutions for the reporting period decreased by 39342015 thousand rubles. and amounted to 183703088 thousand rubles. This suggests that the bank operates in the interbank lending market. This, on the one hand, indicates the insufficiency of own capital, on the other hand, by attracting less funds from credit institutions, the bank is trying to reduce the use of expensive resources.

Structure of bank liabilities, % table 2.11

Conclusion: The largest share in the structure of liabilities belongs to the amount of funds of clients that are not credit institutions. Their share for the reporting year increased by 2.7 percentage points and amounted to 110%. This deserves a positive assessment and speaks of the stable and developing work of the bank.

Estimation of the cost of the resource base (liabilities) in the period 01.01.2015 table 2.12

Conclusion: Issued liabilities reflect funds raised through the placement of own securities (except for shares issued to form authorized capital). The share of issued obligations for the reporting year increased by 1.33 percentage points and amounted to 2.96%. The volume of issued liabilities decreased by 323434 thousand rubles. and amounted to 3161090 thousand rubles. The growth rate was 0.02%. This suggests that the bank reduced its presence in the securities market in the reporting year.

Estimation of the cost of the resource base (liabilities) in the period 01.01.2016 table 2.13

Conclusion: Analyzing the structure of attracted funds, we can conclude that it is formed by 79.94% at the expense of clients' funds. These resources may include funds on settlement accounts and deposits of legal entities. Funds on clients' settlement accounts are the most attractive for the bank, because they are the least expensive (for the most part they are interest-free). Attracting funds to deposits increases the bank's liquidity. The growth of deposits (more expensive resources) indicates that the bank spent special program for work with the population.

Table 9

Estimated cost of the resource base (liabilities), % table 2.14

Conclusion: The largest share in the structure of liabilities belongs to the amount of funds received from credit institutions. Their share for the reporting year increased by 103.45 percentage points and amounted to 105.4%. This deserves a positive assessment and speaks of the stable and developing work of the bank.

Dynamics of assets grouped by economic content, thousand roubles. Table 2.15

Conclusion: During the reporting year, the value of the bank's operating assets increased by 13936330052 thousand rubles. and amounted to 4517771591 thousand rubles. The growth rate was 145%. This deserves a positive assessment and speaks of the stable and developing work of the bank. At the same time, the amount of immobilized assets increased by 1,594,261 thousand rubles. and amounted to 163415207 thousand rubles. The growth rate was 111%. This deserves a positive assessment and speaks of the dynamic development of the bank's core business.

Table 2.16

Structure of assets grouped by economic content, %

Conclusion: The value of the bank's operating assets increased from 90 to 91 percent of the table. The growth rate was 145%. This deserves a positive assessment and speaks of the stable and developing work of the bank.

Risk analysis active operations banks, % Table 2.17

Conclusion: During the reporting year, the amount of the reserve decreased by 1% of the table value. The change in the provision amounted to 4331 million rubles. The data for the reporting year amounted to 91%. The reserve for possible losses on accrued interest income includes reserves for loans, promissory notes and promissory notes. Therefore, the reason for the growth of reserves may be an increase in the reserve in one of the directions.

Estimated profitability of the bank's operating assets in the period 01.01.15 table 2.17

The amount of funds in credit institutions less reserves for the reporting year amounted to 22859059 thousand rubles. This deserves a positive assessment, because. speaks about the effective and developing work of the bank.

Estimated profitability of the bank's operating assets in the period 01.01.16 table 2.18

Conclusion: The amount of funds in credit institutions less reserves for the reporting year amounted to 16631126 thousand rubles. This deserves a positive assessment, because. speaks about the effective and developing work of the bank.

Table 2.19 Estimation of profitability of the bank's working assets, %

Conclusion: Taking into account the data of tables 13 and 13.1, the amount of income for the reporting year increased by 18.49% compared to the previous year, and amounted to 57.98%. This deserves a positive assessment, because. speaks about the effective and developing work of the bank.

Table 2.20 Ratio analysis of profitability of bank assets, %

Conclusion: The total return on assets for the reporting period increased by 4.86% of the table value and amounted to 25.16%. This deserves a positive assessment, because. speaks about the growth of the bank's potential

Ratio analysis of the use of the bank's resource base, % table 2.21

Conclusion: The value of working assets and liabilities in the reporting year amounted to 92.3% of the table. The growth rate was 4.8%. These changes deserve a positive assessment and speak of the stable and developing activities of the bank, the growth of the bank's potential.

Analysis of the economic standards of the bank, % Table 2.22

Conclusion: During the reporting year, the indicator of the instant liquidity ratio increased by 5.8% and amounted to 55.9%. This deserves a positive assessment, because. indicates that the bank has the necessary combination of liquid assets and funds on demand. The current value of the norm H2 exceeds the norm by more than 2 times, therefore, the bank can, if necessary, reduce the number of quick-liquid assets without changing the liquidity of assets.

Alternative analysis of liquidity and solvency of the bank,% of table 2.23

Conclusion: During the reporting year, the value of the mandatory liquidity ratio (liability coverage) decreased by 0.8% and amounted to 5.43%. The normative value of this indicator is 50%. This means that the bank has a margin for reducing liquidity reserves without harming the liquidity of the balance sheet.

Analysis of the dynamics of income and expenses of the bank, thousand rubles. table 2.23

Conclusion: Interest income has the largest share in the income structure. Their share for the reporting year increased by 130.5%. point and amounted to 1094015347 thousand rubles. On the one hand, this may indicate that the bank is diversifying its activities. On the other hand, a decrease in the share of the main activity may indicate a decrease in the stability of the bank's work. The amount of interest income for the reporting year increased by 256127531 rubles. This deserves a positive assessment, because. indicates the profitability of the main activity.

Analysis of bank profit and absolute margin table 2.24

Conclusion: During the reporting year, the amount of profit increased by 1376.6 million rubles. and amounted to 3449.1 million rubles. The growth rate was 166.42%. This deserves a positive assessment, because. profit creates conditions for the development of the bank. The value of net profit for the reporting year increased by 867.5 million rubles. and amounted to 2456.1 million rubles. The growth rate was 154.61%. The amount of net profit differs from the amount of profit by the amount of tax paid and deductions to the reserve fund.

Analysis of Spread and interest margin ratio, % Table 2.25

Conclusion: The rate of return on operating assets for the reporting year amounted to 26.6% of the values ​​in the table, which indicates a positive trend in the development of the bank and a promising future.

Analysis of profitability indicators banking% table 2.26

Conclusion: Return on assets for the reporting year amounted to 3.2% of the table. Growth rate 1.5%. This deserves a positive assessment, because. indicates the profitability of the main activity.