Dynamics of the balance sheet structure of pao rosbank. Analysis of the structure of the assets of Rosbank. Renaming to "Rosbank"

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INTRODUCTION

1. GENERAL CHARACTERISTICS OF THE BANK

4. STRUCTURE AND DYNAMICS OF INCOME

7. FINANCIAL STATUS ON THE BASIS OF ANALYTICAL COEFFICIENTS

CONCLUSION

BIBLIOGRAPHY

APPS

Introduction

The relevance of the topic of the work lies in the fact that in a modern commercial bank, the analysis of financial and economic activities is an important component of the adoption management decisions, since financial activity is predominant in the bank.

Without a competent analysis of financial and economic activities and the identification of factors that affect financial activities, it is impossible to increase the level of profits and profitability. The analysis of the financial and economic activities of the bank is carried out in the context of the analysis of the results of financial and economic activities, the liquidity of the balance sheet and the financial stability of the bank, and based on the results obtained, conclusions are drawn regarding the reliability of the bank as a whole. The purpose of the analysis of the financial and economic activities of the bank is to identify reserves for the growth of the bank's profitability and, on this basis, to formulate recommendations for the bank's management on pursuing an appropriate policy in the field of passive and active operations.

The purpose of the work is to analyze the activities of a commercial bank.

The object of the study is the Volga branch of JSC "Rosbank".

In accordance with the goal, the following tasks were set:

1) analyze the structure, dynamics and quality of assets;

2) to analyze the dynamics of liabilities;

3) to analyze the structure of income;

4) analyze the dynamics of expenses;

5) study the financial results and profitability indicators;

6) to analyze the financial condition on the basis of analytical coefficients.

The information basis of the work was the reporting of the Privolzhsky branch of JSC "Rosbank" for 2013.

1. GENERAL CHARACTERISTICS OF THE BANK

Rosbank is a universal bank within the international financial group Societe Generale. The Group's strategy is to improve customer experience and become a leader in innovation, drive growth through business development, strengthen collaboration between divisions and achieve sustainable profitability.

The bank serves more than 3.3 million private clients in 71 regions of Russia. The bank's network includes more than 550 branches and 3,000 ATMs. Rosbank's subsidiaries are Rusfinance Bank (consumer lending) and DeltaCredit Bank (mortgage).

In the field of retail business, the bank offers: settlement and cash services, credit cards, consumer lending, financial solutions for the purchase of real estate and cars; savings and investment programs; Money transfers and foreign exchange operations; rental of safe deposit boxes; remote service: Internet banking and mobile client-bank; serving wealthy clients.

Key areas of Rosbank's work with corporate clients: operations in the foreign exchange and money markets, debt capital markets; syndicated lending and structured finance; depositary operations; brokerage service; corporate finance; trade finance, leasing, factoring.

Rosbank has investment credit ratings from international rating agencies Fitch Ratings and Moody's Investor Services. Rosbank is among the most reliable banks according to Forbes magazine (Forbes, 2014). The bank ranks first in Russia in the list of the most expensive brands among financial institutions with participation foreign capital (Brand Finance jointly in BrandLab and Banki.ru, 2014).

2. STRUCTURE, DYNAMICS AND ASSET QUALITY

The composition and structure of the bank's balance sheet assets are presented in Table 1.

Table 1 - Composition and structure of the bank's balance sheet asset

Indicators

Cash
In the Central Bank of the Russian Federation


Net debt



Other assets
Total assets

bank asset profitability corporate

The bank's assets in dynamics over two years increased by 557,462 rubles. rub. or 37.9%. Growth was noted for all elements except for financial assets at fair value through profit or loss, the value of which decreased by 12,104 rubles. rub. or 39.7%. In the structure of the balance sheet asset, the largest specific gravity accounts for net loan debt - 82.9% in 2013.

3. STRUCTURE AND DYNAMICS OF LIABILITIES

The composition and structure of the balance sheet liabilities are presented in Table 2.

Table 2 - Composition and structure of the balance sheet liability

Indicators				Growth rate 2013 to 2012, %

Loans, deposits and other funds of the Central Bank of the Russian Federation
Funds of credit institutions
Due to customers other than credit institutions

Other liabilities

Total liabilities
Sources of own funds
Total liabilities

During the analyzed period, the bank's balance sheet liabilities increased by 557,462 rubles. rub. or 37.9%. Growth was noted for all elements. Liabilities accounted for the largest share in the structure of liabilities - 93.2% in 2013, namely, funds of customers who are not credit institutions - 82.7% in 2013. There were no significant changes in the structure of the liabilities of the bank's balance sheet.

4. STRUCTURE AND DYNAMICS OF INCOME

The composition and structure of the bank's income are presented in table 3.

Table 3 - The composition and structure of the bank's income

Indicators				2013 to 2012, %

Interest income
Net income from operations with financial assets at fair value through profit or loss




Fee and commission income
Other operating income
Total income

During the analyzed period, the bank's income increased by 58,636 rubles. rub. and amounted to 262015 rubles in 2013. rub. The bulk of income falls on interest income - 80.1% in 2013. Their size increased by 56,547 rubles. rub.

Let's evaluate the composition and structure of the bank's interest income (Table 4).

Table 4 - Composition and structure of interest income of the bank

Indicators				Growth rate 2013 to 2012, %

Interest income - total
Including
From the placement of funds in credit institutions
From loans to customers other than credit institutions
From investing in securities

In the structure of interest income, the largest share is occupied by interest income from loans granted to customers that are not credit institutions - 88.2% in 2013 (Chart 1).

Figure 1 - Structure of interest income, %

5. STRUCTURE AND DYNAMICS OF EXPENSES

The composition and structure of the bank's expenses, divided into interest and non-interest, are presented in Table 5.

Table 5 - Analysis of the composition and structure of the bank's expenses, divided into interest and non-interest

Indicators				Growth rate 2013 to 2012, %

Interest expenses
Non-interest expenses

The analysis showed that the bank's expenses increased by 77,202 rubles. rub. or 49.5% and amounted to 223,223 thousand rubles in 2013. The largest share - 62.5% in 2013 - falls on non-interest expenses (Fig. 2).

Figure 2 - The structure of the bank's expenses, %

The composition and structure of interest expenses are presented in Table 6.

Table 6 - Composition and structure of interest expenses

Indicators				Growth rate 2013 to 2012, %

Interest expense - total
Including
For borrowed funds from credit institutions
By deposits
For issued debt

During the analyzed period, the bank's interest expenses increased by 42.0% or 25,890 rubles. rub. Growth was noted for all elements of spending.

In the structure of expenses, 87.2% in 2013 accounted for expenses on deposits (Fig. 3).

Figure 3 - The structure of the bank's interest expenses, %

In addition, interest expenses are usually classified as follows:

Accrued and paid interest in rubles:

Accrued and paid interest in foreign currency (Table 7).

Table 7 - Composition and structure of interest expenses based on settlement currency

The data in Table 7 indicate that the majority of interest is paid in rubles - 88.0% in 2013 of the total amount of interest expenses. 12% accounted for the payment of interest in foreign currency (Fig. 4).

Figure 4 - Structure of interest expenses based on settlement currency, %

6. FINANCIAL RESULTS AND PROFITABILITY INDICATORS

It is important to evaluate the effectiveness of individual banking operations. The calculation was made based on the results of the bank's work in 2013 (Table 8).

Table 8 - Evaluation of the effectiveness of banking operations in 2013

As evidenced by the data in Table 8, all the considered operations bring income to the enterprise. At the same time, loans granted to clients that are not credit institutions are the most efficient (Fig. 5).

Figure 5 - Data on the efficiency of individual bank operations in 2013

Their profitability in 2013 was 58.7%.

Table 9 - Profitability indicators of the bank

Indicators
1. Income, rub. rub.
2. Expenses, rub. rub.
3. Profit before taxation, rub. rub.
4. Unused profit, rub. rub.
5. Return on income,%
6. Profitability of expenses, % For profit before tax (p. 3 / p. 1 * 100%) For unused profit (p. 4 / p. 1 * 100%)

Profitability indicators are high. The negative point is their decline, which was caused by the deterioration of the financial market and increased competition in the banking sector, which caused a decrease in profit indicators (Fig. 6).

Figure 6 - Profitability indicators, %

7. Financial condition based on analytical coefficients

The assessment of the bank's financial condition is assessed by the values of mandatory ratios (Table 10).

Table 10 - Dynamics of bank's mandatory ratios

Indicators	Standard value
Bank's own funds (capital) adequacy ratio (N1)
Bank instant liquidity ratio (N2)
Bank's current liquidity ratio (N3)
Bank's long-term liquidity ratio (N4)
Maximum risk ratio per borrower or group of related borrowers (N6)
The standard for the maximum size of large credit risks(H7)
The standard for the maximum amount of loans, bank guarantees and guarantees provided by the bank to its participants (shareholders) (N 9.1)
Total risk ratio for bank insiders (N10.1)

The data in Table 10 indicate that the bank meets the standards, which positively characterizes the financial stability and solvency of the Privolzhsky branch of Rosbank OJSC.

CONCLUSION

The analysis of the activities of the Privolzhsky branch of JSC "Rosbank" allows us to draw the following conclusions:

1) The bank's assets in dynamics over two years increased by 557,462 rubles. rub. or 37.9%. Growth was noted for all elements except for financial assets at fair value through profit or loss, the value of which decreased by 12,104 rubles. rub. or 39.7%. In the asset structure of the balance sheet, the largest share is accounted for by net loan debt - 82.9% in 2013.

2) Liabilities of the bank's balance sheet increased by 557,462 rubles. rub. or 37.9%. Growth was noted for all elements. Liabilities accounted for the largest share in the structure of liabilities - 93.2% in 2013, namely, funds of customers who are not credit institutions - 82.7% in 2013. There were no significant changes in the structure of the liabilities of the bank's balance sheet.

3) The bank's income increased by 58,636 rubles. rub. and amounted to 262015 rubles in 2013. rub. The bulk of income falls on interest income - 80.1% in 2013. Their size increased by 56,547 rubles. rub.

4) The bank's expenses increased by 77,202 rubles. rub. or 49.5% and amounted to 223,223 thousand rubles in 2013. The largest share - 62.5% in 2013 - falls on non-interest expenses.

5) Profitability indicators are high. The downside is their decline, which was due to the deterioration of the financial market and increased competition in the banking sector, which caused a decrease in profits.

6) The bank complies with the standards, which positively characterizes the financial stability and solvency of the Privolzhsky branch of Rosbank OJSC.

In general, we can give a high assessment to the results of the activities of the Privolzhsky branch of Rosbank OJSC.

Bibliography

1. Federal Law “On the Central Bank Russian Federation» No. 86-FZ dated 07/10/2002 (as amended on 11/04/2014) - Access mode: Consultant-plus

2. Federal Law "On Banks and Banking Activities" dated December 2, 1990 No. 395-1 (as amended on October 4, 2014) - Access mode: Consultant Plus

3. Federal Law “On Credit Histories” No. 218-FZ dated December 30, 2004 (as amended on June 28, 2014). - Access Mode: Consultant Plus

4. Banking: a textbook for universities [Text] / ed. G. Beloglazova, L. Krolivetskaya, 2nd ed. - M.: Finance and statistics, 2012. - 400 p.

5. Banking: textbook [Text] / ed. IN AND. Kolesnikova, L.P. Krolivetskaya. - M.: Finance and statistics, 2012. - 546 p.

6. Banking: Textbook for university students [Text] / Ed. O.I. Lavrushina.- M.: Finance and statistics, 2012. - 574 p.

7. Banking [Text] / Ed. O.I. Lavrushin. -M.: Banking and exchange scientific - consulting center, 2013. - 431 p.

8. Banking: Reference manual [Text] / Ed. Yu.A. Babicheva. -M.: Economics, 2012.-397p.

9. Banking: Proc. For universities [Text] / Ed. IN AND. Kolesnikova, L.P. Krolevetskaya. - 2nd ed. -M.: Finance and statistics, 2012.- 476 p.

10. Batrakova, L.G. Economic analysis of the activities of a commercial bank: Textbook for universities [Text] / L.G. Batrakov. - M.: Legos, 2013. - 344 p.

11. Activity of commercial banks: textbook [Text] / Kaltyrin A.V., - M.: INFRA, 2012. - 383p.

12. Zhukov E.F. Banks and banking operations: textbook [Text] / ed. E.F. Zhukova. - St. Petersburg: Peter, 2012. - 234 p.

13. Zharkovskaya, E.P. Banking: textbook [Text] / ed. E.P. Zharkovskaya. - M.: OMEGA-M, 2011. - 399 p.

14. Kosterina, T.M. Banking: textbook [Text] / ed. T.M. Kosterina. - M.: Market - DS, 2012. - 240 p.

15. Lavrushin, O.I. Analysis of the economic activity of bank customers: Textbook [Text] / O.I. Lavrushin. - M.: INFRA-M, 2011. -80 p.

16. Fundamentals of banking: textbook [Text] / Starodubtseva E.B. - M.: Forum, 2011. - 256 p.

17. Fundamentals of banking: textbook [Text] / ed. O.I. Lavrushin - KnoRus Publishing House, 2011. - 384 p.

18. Panova, G.S. Analysis of the financial condition of a commercial bank / G.S. Panov. - M., 2012

Applications

Annex 1

Balance sheet of the Privolzhsky branch of Rosbank OJSC for 2013

	Name of balance sheet items	Data at the reporting date	Data as of the corresponding reporting date of the previous year

	Cash
	Due to credit institutions in the Central Bank of the Russian Federation
	Funds in credit institutions
	Financial assets at fair value through profit or loss
	Net debt
	Net investments in securities and other available-for-sale financial assets
	Net investment in securities held to maturity
	Fixed assets, intangible assets and inventories
	Other assets
	Total assets
II. Liabilities
	Loans, deposits and other funds of the Central Bank of the Russian Federation
	Funds of credit institutions
	Due to customers (non-credit institutions)
	Financial liabilities at fair value through profit or loss
	Issued debt
	Other liabilities
	Provisions for possible losses on contingent liabilities of a credit nature, other possible losses and transactions with residents of offshore zones
	Total liabilities
III. Sources of own funds
	Funds of shareholders (participants)
	Own shares (shares) redeemed from shareholders (participants)
	Share premium
	reserve fund
	Fair value revaluation valuable papers available for sale
	Revaluation of fixed assets
	Retained earnings (uncovered losses) of previous years

	Total sources of own funds
IV. Off-balance sheet liabilities
	Irrevocable obligations of a credit institution
	Guarantees and guarantees issued by a credit institution
	Credit related commitments

Appendix 2

Profit and loss statement of the Privolzhsky branch of Rosbank OJSC for 2013 thousand rubles

Name of articles	Data for the reporting period	Data for the corresponding reporting period of the previous year
Interest income, total, including:
From the placement of funds in credit institutions
From loans to customers (non-credit institutions)
From the provision of financial lease (leasing) services
From investing in securities
Interest expenses, total, including:
For borrowed funds from credit institutions
By attracted funds of clients (non-credit institutions)
For issued debt
Net interest income (negative interest margin)
Change in provision for possible losses on loans, loan and equivalent debt, as well as funds placed on correspondent accounts, total, including:
Change in provision for possible losses on accrued interest income
Net interest income (negative interest margin) after provisioning for possible losses
Net income from operations with securities at fair value through profit or loss
Net income from operations with securities available-for-sale
Net income from operations with securities held to maturity
Net income from foreign exchange operations
Net income from foreign currency revaluation
Income from participation in the capital of other legal entities
Fee and commission income
Commission expenses
Change in provision for possible losses on securities available-for-sale
Change in provision for possible losses on securities held to maturity
Change in provision for other losses
Other operating income
Net income (expenses)
Operating expenses
Profit before tax
Accrued (paid) taxes
Profit (loss) for the reporting period
Payments from profit after tax, total, including:
Distribution among shareholders (participants) in the form of dividends
Deductions for the formation and replenishment of the reserve fund
Unused profit (loss) for the reporting period

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Services

The institution of client managers has been introduced in all branches of the bank. The bank has a well-developed line of work with wealthy private clients.

2016: Projects of 2016

Benefits of Entering a Data Management Process

Saving resources when implementing changes
Visual representation of the impact of changes
Savings on infrastructure when determining data retention rates
Improving Data Confidence
Transparency and openness of information systems for users
New opportunities for generating ideas for the effective use of data for business

“For 2017, we have quite serious plans both to continue and complete existing projects, and to take further steps to achieve the bank's target IT architecture. In the near future, a plan for the introduction of new platforms will be detailed, on the basis of which we plan to actively implement new business opportunities, provide the necessary level of flexibility and speed of implementation of new products and services, actively automate and optimize the bank's internal processes, more accurately understand the needs of the client and respond to them. Special focus will be given to data management and analytical tools. In addition, 2017 will be a year of increased attention to quality: we plan to actively develop the Quality assurance process, including taking into account the experience of the Societe Generale group,” said Member of the Board, Director for information technology Rosbank Sotin Denis.

2015

IT strategy for 2015-2017

The ROST Innovation Center is open for co-working and creative sessions of any companies and organizations in Nizhny Novgorod, including universities and others educational institutions. The auditoriums and venues of the Center will become an effective space for holding client events, business meetings and negotiations, and team-building activities. The new space is intended for traditional lectures, as well as for work in the lunch&learn format.

ROST is technically equipped for videoconferencing, webinars, hackathons, brainstorming sessions. An additional advantage is the mobility of the space: the Center's audiences are freely transformed to the goals and objectives of each event and team.

ROST will also organize training seminars for employees of the Nizhny Novgorod territorial office of Rosbank and interregional conferences for bank employees from all over Russia in order to exchange experience, summarize work and develop internal corporate culture.

The ROST Innovation Center is open at the address: Nizhny Novgorod, st. Rodionova, d. 192/2.

2017: Profit of 10.4 billion rubles.

During 2017, the banking group Societe Generale in Russia Rosbank, DeltaCredit Bank, Rusfinance Bank and their subsidiaries demonstrated development in all areas of business, earning a net profit of 10.4 billion rubles, which is 3.4 times higher than 2016 results.

In 2017, the Group showed growth in all areas of business, actively expanding its client base, increasing the volume of loans to corporate and retail clients. The Group's retail loan portfolio grew by 7.4% and corporate loans by 14%.

The Group's net profit for 2017 amounted to +10.4 billion rubles. This is 3.4 times more than in 2016. Net profit growth remained stable throughout 2017 (4th quarter +3.4 billion rubles, 3rd quarter +3.2 billion rubles, 2nd quarter +2.5 billion rubles, 1st quarter +1.3 billion rubles).
The Group's net operating income in 2017 amounted to RUB 53.4 billion, up 8% year-on-year. At the same time, net operating income for the 4th quarter of 2017 was equal to 15.5 billion rubles, which is 18% more than the same indicator for the 3rd quarter of 2017 and 24% more than the same indicator for the 4th quarter of last year.
The Group's net interest income remained stable during 2017 and is comparable to the same period in 2016.
Net fee and commission income in 2017 amounted to 9.5 billion rubles, an increase of 18% compared to 2016. At the same time, growth in the 4th quarter of 2017 amounted to 37% compared to the same indicator for the 4th quarter of 2016. The positive dynamics was mainly due to a significant increase in insurance agency fees (+45%) due to the intensification of retail lending. The activation of digital sales channels led to a significant increase in commission income from mobile banking and Internet banking services (+40%).
The Group's operating expenses in 2017 amounted to 35.6 billion rubles, an increase of 8% compared to the previous year. The dynamics was mainly due to active advertising campaigns, significant business growth (including in subsidiaries), and an increase in deductions for deposit insurance. At the same time, it should be noted that the ratio of operating expenses to operating income of the Group in 2017 and 2016 remained stable (67%).
Transfers to reserves during the 12 months of 2017 amounted to 3.5 billion rubles, having significantly decreased compared to the previous year, when allocations to reserves for the same period amounted to 12.8 billion rubles. The effect of the reduction in reserves was achieved mainly due to the restoration of the quality of the retail portfolio, the improvement of debt collection processes, as well as the absence in 2017 of material expenses for the refinancing of foreign currency mortgages. The quality of the corporate portfolio traditionally remains at a high level.

The Group continued to increase its lending in retail lending (an increase of +32% compared to 2016). Traditionally, consumer loans were in the greatest demand, the growth in disbursements for which amounted to 30% (at the same time, the growth in the whole market was 29%).
The Group also continued to increase its portfolio of attracted funds from individuals, with a focus on current accounts. Thus, in 2017, the portfolio of liabilities of individuals of the Group grew by 20% compared to 2016, including the portfolio of current accounts of individuals increased by 59%, outpacing market growth by 2.5 times.
The volume of mortgage loans issued in 2017 increased by 30% compared to 2016, with a record high in the 4th quarter of 2017 (+21.3 billion rubles compared to the 3rd quarter of 2017). This result was made possible largely due to a significant increase in the share of sales through digital channels (the share of such sales reached 25%). The quality of the mortgage portfolio continues to improve significantly. As of December 31, 2017, “90+” arrears in the mortgage portfolio of DeltaCredit Bank amounted to 2.8%, compared to 3.6% in 2016. This improvement in the quality of the mortgage portfolio is associated with participation in the state assistance program, which is operated by the Agency for Housing Mortgage Lending, as well as with campaigns to convert dollar loans into rubles.

2016: Profit - 3.1 billion rub

The banking group Societe Generale in Russia improved its financial result, earning a net profit of 3.1 billion rubles. compared to a loss of 9.2 billion rubles. in 2015.

Key achievements in the retail business

The volume of the Group's retail loans in 2016 increased by 35% compared to 2015, although it still remains below the level of 2014 (-22%). As a result, the Group continues to maintain its leading position in the retail lending market, increasing its market share in lending from 3.4% to 3.6%, while in the consumer lending segment, the market share increased from 2.2% to 2.6%.

At the same time, the Group maintains its leadership in mortgage and car loans thanks to the strong performance of specialized subsidiary banks DeltaCredit and Rusfinance Bank.

DeltaCredit is in the top 5 in terms of mortgage lending (according to the analytical center Rusipoteka) with a market share of 3.1%. The total volume of mortgage loans issued in 2016 is 44% higher than in 2015, while the quality of the ruble mortgage portfolio is much higher than the market average. As of December 31, 2016, the 90+ delinquency in the ruble mortgage portfolio of DeltaCredit is 1.21%, compared to the market rate of 2.65%.

Rusfinance Bank consistently ranks among the TOP-3 banks in the car lending market with a 13.5% share. The total volume of car loans issued in 2016 is 28% higher than in 2015. The Bank continues to participate in the state program of preferential car loans, within which it ranks second in terms of loans (according to the Ministry of Industry and Trade).

In 2016, Rosbank continued to successfully increase its client base: the number of new clients attracted in 2016 was 33% higher than in 2015, and the portfolio of active clients grew by 1%. This was made possible thanks to innovations in the field of daily banking, as well as effective synergies with corporate business. Thus, in the 4th quarter of 2016, Rosbank, together with the international payment system Mastercard and O'KEY Group, launched the ROSBANK O'KEY Mastercard debit card. The Rosbank Visa Platinum Supercard+ card is recognized as the most attractive for customers with an income above the average - about 130 thousand rubles per month, according to RBC.

Key achievements in corporate business

As part of the international group Societe Generale, Rosbank continues to increase its share in the banking services market for the largest Russian and international companies, the volume of loans in 2016 exceeds the figure for 2015 by 29% (excluding currency revaluation).

Societe Generale/Rosbank are leaders in the Russian syndicated lending market with a 23.5% share (according to Bloomberg news agency). Major transactions with major clients during 2016, organized jointly with Societe Generale:

Uralkali's USD 1.2 billion loan agreement, acting as one of the coordinating authorized lead arrangers and bookrunners with 16 international banks;
PhosAgro's debut pre-export financing totaling $250 million with a four-year maturity, acting as one of the coordinating authorized lead arrangers and a passport bank;
a pre-export loan to the EuroChem group in the amount of USD 800 million for a period of five years, as a member of a pool of international banks;
a club deal to finance the prepayment under an oil and petroleum product supply agreement for PJSOC Bashneft for a total amount of USD 500 million for 5 years, acting as the initial authorized lead arranger, bookrunner, coordinating bank and documentation bank;
a syndicated pre-export loan for one of the leading copper producers in Russia, CJSC Russian Copper Company (RMC), as an authorized lead arranger. The loan was provided for a total amount of $300 million for a period of 5 years.

Rosbank is expanding its trade finance business. Thus, according to the results of 2016, Rosbank occupies the 7th position in the market in terms of the volume of the trade finance portfolio, showing an increase of 25% compared to the previous year.

The development of investment services continues. In 2016, Rosbank placed 23 market issues of 16 issuers for a total of RUB 88.4 billion, ranking fifth in the Cbonds rating of leading arrangers of market placements of Russian bonds. The share of Rosbank in market issues amounted to 7.95%. The bank also ranks fifth among corporate issuers with a market share of 5.73% and third among mortgage bond issuers with a market share of 14.55%.

Rosbank Factoring occupies a prominent position in the factoring services market. According to the results of 2016, the company ranked 8th in the overall rating published by the Association of Factoring Companies of Russia, continues to grow its client portfolio (+56% compared to 2015) and the turnover of assigned receivables (+42% compared to 2015) .

Rosbank Leasing shows high dynamics - the portfolio of transactions increased by 13% in 2016.

Loan portfolio

The Group's banks aim to cooperate with the most reliable borrowers, carefully assess the solvency of customers in the new economic conditions and give priority to the quality of the loan portfolio.

Guided by these principles, during 2015 and the first half of 2016 the Group pursued a policy of significantly more cautious resumption of retail lending than the market as a whole. It was only in the second half of 2016 that retail lending gained momentum, as a result of which the group's retail loan portfolio decreased by 8% since the beginning of 2016 (excluding currency revaluation).

At the same time, the corporate loan portfolio continued to grow, having increased by 2% since the beginning of 2016 (excluding currency revaluation) against the backdrop of negative market dynamics during the year (-3.6%). At the same time, it is necessary to note the change in the structure of the corporate loan portfolio by currencies in the last 12 months: the share of loans in foreign currency decreased by 15%; while the share of corporate loans in rubles increased by 17%. Such changes had a positive impact on the Group's interest margin.

As a result of such mutual dynamics of the retail and corporate portfolios, and despite the dynamic growth in disbursements, the Group's total loan portfolio for 2016 decreased by 4% (excluding currency revaluation).

Deposits and current accounts

During 2016, the Group's customer liability portfolio decreased by 4% (excluding currency revaluation). The driver of the decline was the funds of legal entities, the volume of which was systematically reduced in 2016 by 15% (excluding currency revaluation), compared to the market (-4%). On the one hand, the dynamics is explained by the need to bring the volume of liabilities in line with the dynamics of the loan portfolio, on the other hand, to replace them with cheaper funds from individuals.

The volume of retail funds increased in 2016 by 13% (excluding currency revaluation), which exceeds the indicators of the banking system (+9.2%). Especially noteworthy is the 50% increase in demand funds of individuals (excluding currency revaluation). The market share in this segment increased from 1% to 1.43% during the year, which is fully in line with the Group's goal of developing a transactional business.

Financial results

The Group's net interest income in 2016 amounted to RUB 38.9 billion, up 4% year-on-year. The positive dynamics is mainly due to the improvement in the interest margin as a result of the reduction in the cost of financing due to consistent measures to optimize the balance sheet structure.

Net fee and commission income in 2016 amounted to RUB 8 billion, up 7% compared to 2015. On the one hand, the dynamics of commissions is due to the activation of retail lending and, as a result, the growth of commissions from insurance companies (commission income of the retail business grew by 29%). On the other hand, corporate business fee and commission income grew due to the development of cash settlement services (+16%) and trade finance (+23%).

The Group's operating expenses in 2016 amounted to 32.9 billion rubles, remaining at the level of 2015, despite inflation, which amounted to 5.4% in 2016. The containment of growth became possible as a result of cost optimization measures taken by Rosbank: further reorganization of the retail network, as well as staff cuts by 8.7% compared to 2015.

Allocations to reserves in 2016 amounted to RUB 12.7 billion, down 42% year-on-year. The effect of reducing provisions was achieved mainly due to the restoration of the quality of the retail portfolio, as well as the improvement of debt collection processes. The quality of the corporate portfolio remains at a high level. At the same time, these results include expenses incurred to refinance the foreign currency mortgage portfolio. Based on the results of the work done, we do not expect any further material negative impact of this activity on the results of the Group.

2015: Rosbank entered the top five underwriters of Russian bonds

Information agency ranking of Russian bond underwriters based on the results of 2014. The ranking included 122 participants who became the organizers of placements in the amount of about 1.2 trillion rubles. According to the agency, activity in the domestic market has declined, however, in December 2014, a surge in placements was recorded.

Rosbank entered the top five underwriters of Russian bonds of market placements of bonds (29 issues of 12 issuers for the amount of 76.7 billion rubles), ranked second in the ranking of underwriters of market issues, third in corporate issues, fifth in the segment of municipal placements.

The ranking of bond loan underwriters according to Cbonds includes financial institutions that, during the placement of bonds, have given a guarantee for the placement of a certain volume of the issue and have the status of arranger, co-arranger, underwriter or co-underwriter. The ranking takes into account the actually placed volume of bonds.

2014

Profit growth by 1.5 times to 9.7 billion rubles

According to the monthly reporting under Russian Accounting Standards (RAS) as of December 31, 2014, Rosbank's profit amounted to 9.7 billion rubles, an increase of 1.5 times compared to the results of 2013 (excluding events after the reporting date).

Profit growth was mainly achieved due to the growth of interest income, the restructuring of bad debts and the positive revaluation of derivative financial instruments, as well as changes in income tax accounting.

Rosbank's assets increased by 33% year-on-year to RUB 996 billion (RUB 747 billion on December 31, 2013), which was mainly due to the revaluation of foreign currency assets and changes in the fair value of derivative financial instruments.

Dynamics of indicators for the main items of the statement of financial results in 2014 relative to 2013:

The bank's capital according to Basel III standards amounted to 114.3 billion rubles, an increase of 28% compared to the same period last year. Capital growth was mainly due to a positive financial result under Russian standards for 2014 (before SPML) and an increase in the amount of subordinated loans included in sources of capital, due to the adjustment of the main terms of subordinated loan agreements in line with the requirements of the Bank of Russia currently imposed to these instruments based on the recommendations of Basel III.
the bank's loan portfolio increased by 7% compared to December 2013 and amounted to 486 billion rubles;
the volume of retail loans amounted to 242 billion rubles, an increase of 3% compared to 2013;
the volume of loans issued to corporate clients amounted to 244 billion rubles, an increase of 11% compared to 2013, mainly due to the revaluation of foreign currency loans. At the same time, the level of overdue debt on corporate clients decreased by 13%;
the volume of funds on client accounts reached 449 billion rubles, exceeding the figure for the previous year by 25% (358 billion rubles on December 31, 2013):
the volume of funds of individuals increased by 5%, amounting to 164 billion rubles;
the volume of funds of corporate clients increased by 41%, amounting to 285 billion rubles, mainly due to a significant increase in the deposit portfolio.

H1.1 - 7.6% (the minimum value set by the Bank of Russia is 5%)
H1.2 - 7.6% (the minimum value set by the Bank of Russia is 5.5%)
H1.0 - 13.45% (the minimum value, taking into account the requirements of the Law "On Deposit Insurance" 10%).

On March 6, 2014, at an extraordinary general meeting of shareholders of Rosbank, a decision was made to re-elect the Board of Directors in the amount of twelve people, including Dmitry Olyunin, Chairman of the Board of the Bank. Thus, the structure of the renewed body included:

1. Didier Valet
2. Martin Grant Gilman
3. Arnaud Jacquemin
4. Francoise Mercadal-Delasalle
5. Didier Ogel
6. Pascal Auger
8. Pierre Palmieri
9. Jean-Luc Parer
10. Andrei Vladimirovich Ryzhov
11. Bernardo Sanchez Insera
12. Christian Schrick

On June 25, 2014, the annual general meeting of shareholders of JSCB Rosbank was held. The bank's shareholders approved the annual report, annual accounting (financial) statements, including profit and loss statements for 2013, and also decided to leave last year's profit in full - 4.5 billion rubles to leave at the disposal of the Bank and credit to the account "Retained earnings". It was decided not to pay dividends for 2013.

The meeting approved the audit committee as follows: Akhapkina Natalya Viktorovna, Konishcheva Elena Sergeevna, Mishustina Olga Viktorovna, Pelipenko Mikhail Vladimirovich, Ugolkova Svetlana Nikolaevna.

CJSC Deloitte & Touche CIS was approved as the external auditor of Rosbank for the 2014 financial year.

Rosbank shareholders decided to join the non-profit organization Association of Regional Banks of Russia introduced a number of convenient services in the Internet Bank and Mobile Bank systems, following a new business development strategy in terms of customer service through remote channels.

Of the new options in the Internet Bank, the most requested by customers was the ability to save the details of regularly performed transactions in the form of templates, as well as a simplified entry into your personal account using a mobile application. In addition, based on the results of customer satisfaction surveys, usability and navigation in user interfaces have been significantly improved.

The number of companies to which Internet Bank users can transfer payments (housing and communal services agents, Internet providers, mobile operators, etc.) has more than doubled and currently stands at over 1,200 companies. Most payments can be made by bank customers without commission or on special conditions.

The “Deposit-online” option has also become available to customers, thanks to which they can open deposits on their own without visiting a bank branch. The premium on the rate is 0.3 percentage points. when opening a deposit in rubles.

Rosbank continues to improve the quality standards of remote services and in 2015 plans to provide customers with a wide range of modern services in the Internet Bank. These are auto payments for mobile communication services, informing about debts and the possibility of paying state taxes and fees, convenient online connection to the Internet Bank in any of the remote channels. In addition, customers will be able to confirm transactions via SMS messages sent to their mobile phones.

For owners of smartphones and tablets, a mobile banking project is actively developing, which will result in the launch in 2015 of a qualitatively new and modern banking application for iOS and Android users - ROSBANK Online, with a modern design and intuitive navigation, as well as payment functionality and geolocation open to any user. and communication services. Rosbank customers will be able to pay for services, make intrabank and interbank transfers at attractive rates, open deposits with a higher rate, view account balances, etc.

The open part of the application makes it easy to find a branch or ATM, get information about exchange rates, as well as about special promotions and discounts from Rosbank partners.

2013: Societe Generale redeems a share of VTB

In December 2013, there were changes in the composition of the shareholders of Rosbank: the main shareholder of the bank, the Societe Generale group

2006: Societe Generale entered the capital of Rosbank

June 2006 - French banking group Societe Generale entered the capital of Rosbank

2005: Accession of six banks of OVK

July, 2005 - Successful completion of the business consolidation of Rosbank and six UWC banks (First OVK, Central OVK, Povolzhsky OVK, Privolzhsky OVK, Sibirsky OVK, Far East OVK). Since that time, the universal commercial bank under the single brand "Rosbank" has one of the largest private regional networks in the country and is one of the leaders in the Russian market of retail banking services.

2002: Consolidation with bank IFC

December, 2002 - Consolidation of business between Rosbank and IFC Bank strengthened Rosbank's human resources and technologies for the development of the investment direction.

2000: Accession of Oneksim of bank

September, 2000 - Shareholders of Rosbank approved the decision to take over ONEXIM Bank. The strategic direction of development was work with corporate clients.

1998: Renaming to Rosbank

September, 1998 - CB `Independence` was renamed by shareholders (Interros company) into JSCB Rosbank (OJSC). General license №2272

Introduction……………………………………………………………………....8

1 Organization of activities of PJSC Rosbank……………………………..10

1.1. Brief description of PJSC Rosbank…………………… 10

1.2. Organizational structure of PJSC Rosbank……………………..11

1.3. Regulatory documents of Rosbank…………………………………...12

1.4. New products and services of Rosbank PJSC………………………………………………………………………13

1.5 Analysis of active and passive operations of the bank………………………..14

1.6 Key financial indicators of Rosbank PJSC………...16

2. Registration of operations of PJSC "Rosbank"…………………….......17

2.1 Registration of cash transactions of the bank………………………………...17

2.2 Calculation of the main financial indicators of Rosbank………………..18

3Deposit operations of Rosbank PJSC………………………...19

3.1 Registration of deposit operations of PJSC Rosbank………..19

3.2 Analysis of deposits of PJSC "Rosbank"…………………………...19

3.3 Registration of operations on deposits of the population of the bank………………..….21

3.4 Registration of non-cash payments…………………………………….22

3.5 Issuance of settlement documents…………………………………….23

3.6Other operations of Rosbank PJSC…………………………….23

4 Credit operations of Rosbank PJSC…………………………..25

4.1 Analysis of credit operations of Rosbank…………………………………25

4.2 Making an application and a loan agreement………………………….26

Conclusion………………………………………………………………………29

List of used sources…………………………………………...30

Applications…………………………………………………………………...31

Introduction

The modern banking system is the most important sphere of the national economy of any developed state. Its practical role is determined by the fact that it manages the system of payments and settlements in the state; carries out most of its commercial transactions through deposits, investments and lending operations; along with other financial intermediaries, banks direct the savings of the population to firms and production structures.

Commercial banks, acting in accordance with the monetary policy of the state, regulate the movement of cash flows, affecting the speed of their turnover, emission, total mass, including the amount of cash in circulation. Stabilizing the growth of the money supply is a guarantee of lowering the rate of inflation, ensuring a constant price level, upon reaching which market relations affect the economy of the national economy in the most effective way.

Creating a stable, flexible and efficient banking infrastructure is one of the most important tasks of economic reform in Russia. Today, in the conditions of developed commodity and financial markets, the structure of the banking system is becoming more complicated. There are new types of financial institutions, new credit institutions, tools and methods of customer service.

The work is a report on the completion of an internship at PJSC Rosbank, located in Barnaul at ul. Nikitina 76a. The period of practice is from 07.12.2015 to 12.12.2015.

The purpose of the internship is the practical application of professional knowledge, skills and abilities acquired during theoretical training.

The main tasks of industrial practice:

To consolidate practical skills in the implementation of various banking operations;

Acquire the ability to identify, analyze and evaluate economic factors that affect the activities of the bank;

To acquire new professional knowledge using modern information technologies;

Develop professional communication skills with officials of credit institutions and clients.

The relevance of the report is due to the recent unprecedented growth of commercial banks.

The object of the study is the activity of the branch of PJSC Rosbank.

The subject of the study is the services and operations provided by the bank to customers.

When writing the work, scientific works and monographs of Russian economists, textbooks and methodological developments, reporting of PJSC "Rosbank".

1 Organization of activities of PJSC Rosbank

1.1 Brief description of PJSC Rosbank

Rosbank is part of the international banking group Societe Generale and is a universal commercial bank. Both in terms of assets and capital, it is among the ten largest banks in the Russian Federation. It provides a full range of banking services to both individuals and legal entities. The main activities: private banking (serving wealthy clients), investment and corporate banking services, as well as retail.

The regional network of Rosbank covers 340 cities of the Russian Federation, and includes more than seven hundred branches, plus about 1.2 thousand points of sale and more than three thousand ATMs. In addition to subsidiary credit institutions in Russia (Rusfinance - consumer lending and DeltaCredit - mortgage), Rosbank also has subsidiaries abroad (Belarus and Switzerland).

Shareholders of Rosbank

The main shareholder, which holds 82.4% of the shares, is the banking group Societe Generale (France). The following places belong to VTB - 9.95% and Interros Group - 6.4%. Jean-Louis Mattei is the chairman of the board of directors of Rosbank, and Vladimir Golubkov is the chairman of the board.

History of Rosbank

Rosbank was founded in 1992. In 1998, it had a different name, namely, TzOV KB "Independence". In the same year, the bank became JSC Independence, and later, on its basis, Rosbank was founded. Very large groups at that time "Most", "Rosprom" and "Interros" were involved in its creation. In 1998, at the end of the crisis, it was planned to merge the Menatep, Most-bank and ONEXIM banks, but only ONEXIM Bank in 2000 nevertheless reunited with Rosbank.

In 2002, MFK Bank and Rosbank merged. This merger under the Rosbank brand was due to the joint efforts of Mikhail Prokhorov and Vladimir Potanin (Interros). In 2003, significant for the further prosperity of Rosbank, the purchase of six banks took place: First OVK, Central OVK, Siberian OVK, Far Eastern OVK, Privolzhskoye OVK and Povolzhskoye OVK. This purchase opened the door to retail customer service, since the acquired banks had already formed and established retail networks, while Rosbank had previously specialized only in large corporate clients. This deal was finalized in 2005.

In the summer of 2006, 10% of the shares were bought by the banking group Societe Generale, which prevented the planned IPO of the credit institution.

In early autumn 2006, Societe Generale acquired another 10% minus 1 share.

At the end of the winter of 2008, Societe Generale buys another 30% of the shares, thus becoming the owner of a controlling stake in Rosbank. Without thinking twice, an offer was made to buy out the rest of the shares.

In parallel with this, in the spring of 2008, Prokhorov sold Potanin a stake in Rosbank. Thus, Vladimir Potanin became the owner of a 40% stake in Rosbank.

By the end of 2009, the picture had changed again. Societe Generale already has a 64.7% stake in Rosbank, and Potanin only 11%. The remaining 19% of Vladimir Potanin was collateral in VTB for a loan he had previously received.

After such changes, it became quite logical for the representatives of Societe Generale to head the board of directors. In early 2010, Interros, together with the Societe Generale group, decided to merge Rosbank with its subsidiaries. And already in the summer of 2011, the movement of assets was over. A single structure was created with two independent brands in it: Societe Generale Vostok (BSGV) and Rosbank. DeltaCredit (mortgage) and Rusfinance Bank (consumer lending) became Rosbank's subsidiary banks. Thus, Societe Generale became the owner of 82.4% of the shares.

For more than eight years, Rosbank has not changed its strategy, which is based on the creation of a universal bank, both for corporate clients and for retail. Relying only on its personal network, Rosbank has representatives throughout the Russian Federation. To date, a plan called "Ambition 2015" has been developed, which provides for an increase in operational and commercial efficiency. In its business, Rosbank is fully focused on cooperation with the client. Every year, the bank will strengthen its presence in million-strong cities.

1.2 Organizational structure of Rosbank

The bank is controlled by foreign capital. The main shareholder, which holds 82.4% of the shares, is the banking group Societe Generale (France). The following places belong to VTB - 9.95% and Interros Group - 6.4%. Jean-Louis Mattei is the chairman of the board of directors of Rosbank, and Vladimir Golubkov is the chairman of the board.

The supreme governing body is the General Meeting of Shareholders. The decision of the general meeting is made by a majority vote of shareholders-owners of voting shares. The General Meeting of Shareholders is chaired by the Chairman of the Board of Directors of the Bank.

A Counting Commission is created in the Bank, which explains the procedure for voting on issues not put to a vote, etc. The Board of Directors carries out general management of the Bank's activities, except for resolving issues that fall within the competence of the General Meeting of Shareholders.

To exercise control over the financial and economic activities of the bank, the General Meeting of Shareholders elects the Audit Commission of the Bank. The competence of the Audit Commission includes: conducting an annual audit of the financial and economic activities of the Bank following the results of the corresponding financial year, exercising control over the legality in the activities of the bank's officials in the part related to the financial and economic activities of the Bank.

Figure 1. Organizational structure of PJSC "Rosbank"

1.3 Regulatory documents of PJSC Rosbank

2. Regulations on the Board of Directors

3. Regulations on the Board

4. Regulations on the Audit Commission

5. List of information related to insider information

6. Corporate Code

7. Policy for processing and ensuring the security of personal data in PJSC ROSBANK

8. Anti-corruption policy of PJSC ROSBANK

The benchmark of banking in a market economy is to maximize profits from operations while minimizing losses. The profit or loss received by the bank is an indicator that concentrates the results of various passive and active operations of the bank and reflects the influence of all factors affecting the bank's activities. The methodology for analyzing the effectiveness of banking activity begins with an analysis of income and expenses and ends with a study of profit. The purpose of the analysis of financial results is to identify reserves for growth in the profitability of banking activities and, on this basis, to form recommendations for further work.

At the same time, the bank's strategy should be based on the following principles (Fig. 6)

Fig.6 Bank strategy and principles

An analysis of the financial condition of an enterprise makes it possible to study the state of capital in the process of its circulation, to identify the ability of an enterprise for sustainable functioning and development in changing conditions of the external and internal environment.

The analysis of the financial condition is carried out not only by the managers and relevant departments of the enterprise, but also by its founders, investors - in order to study the efficiency of the use of resources, banks - to assess credit conditions and determine the degree of risk, suppliers - to receive payments on time, tax inspectorates - to identify a plan budget receipts.

The analysis of banking activity in terms of its profitability allows the management to form a credit and interest policy, identify less profitable operations and develop recommendations for the bank's possible receipt of large incomes. The solution of these problems is impossible without competent financial and economic analyzes, as well as financial management, that is, a system for the rational and efficient use of capital, a mechanism for managing the movement of financial resources. The ultimate goal of such management is to make a profit.

From the standpoint of profit, the bank's assets can be divided into assets that generate income, and those that do not generate income, or that bring it in a limited amount. As of January 1, 2013, income-generating assets accounted for 62% of all assets. Such assets include: loans to legal entities and loans to the population; investments in securities; placed interbank loans; placement of foreign currency in deposits.

The composition and income structure of PJSC ROSBANK are presented in Table 3.

Table 3

Composition and income structure of PJSC ROSBANK for the period 2011-2013 in thousand rubles

Index	2011	Oud. weight, %	2012	Oud. weight, %	Growth total	2013	Oud. weight, %	Growth total
Total interest income	66 569	25,22	65 475	24,66			21,29	202 218
Total non-interest income	39 548	14,98	40 031	15,08	79 579		13,73	124 811
Total operating income	106 117	40,22		39,74			35,02	327 029
Total income from non-operating activities		0,13		0,15			0,09	1 061
Total other income	51 342	19,45	54 052	20,37		98 425	29,87	203 819
Total income		100,0		100,0			100,0

Anya, you need here the Chart instead of the Table and change the year to 2012-14

To analyze the received commercial bank profit it is necessary to analyze the income and expenses of the bank.

According to the profit and loss statement, the balance sheet of PJSC ROSBANK for the analyzed period (from 01/01/11 to 01/01/13), its income was combined by economic homogeneity into the following groups:

From operating activities, which include accrued and received interest, including interest on loans in foreign currency, and income from operations with securities;

From non-operating activities, including paid services, exchange rate differences;

Other income, with the inclusion in their composition of fines received, penalties.

Income from each type of activity is shown both as a cumulative total and by period, which makes it possible to compare the total increase in income with the absolute value of income received at the end of each six months. Such a breakdown of income values is convenient, since it allows us to assess the rhythm of the increase in the growth rate of the bank's income for the analyzed period.

As Table 3 shows, the absolute amount of the bank's total income received for every six months of the analyzed period had a steady upward trend. The highest value of income received was received for the period from 01.01.12 to 01.01.13 (329,548 thousand rubles), and in the same period, the share of income from operating activities in the total amount of total income had the lowest value compared to with other analyzed periods. The smallest total income was received for the period 01/01/10 - 01/01/11 (263,927 thousand rubles). The structure of total income is not homogeneous in terms of sources of receipt of different types of income. Income from operating activities showed a downward trend, including both interest and non-interest income. There was a steady increase in income: on loans to customers, as part of interest expenses; income received from operations with securities; commission income. The rest of the income groups were approximately at the same level. The main source of income of the analyzed bank is operating activity, which includes all operations performed by the bank in the market. In the structure of income for the analyzed period, the share of income from loans to customers increased, which indicates that the bank has a credit policy aimed at expanding lending to its customers. There was a decrease in the total composition of income, income received from core activities and an increase in other income, which indicates a decrease in the volume of active operations.

The assessment of the dynamics and volumes of expenses of PJSC ROSBANK was carried out according to the same principle as the analysis of total income.

The composition and structure of expenses of PJSC ROSBANK are presented in Table 4.

Table 4

Composition and structure of expenses of PJSC ROSBANK for the period 2011-2013 in thousand rubles

	2011	Specific weight, %	2012	Specific weight, %	Accumulated total	2013	Specific weight, %	Accum. total
Total interest expenses		16,04		13,48	67 816		14,35	112 793
Total non-interest expenses		19,05		21,90	93 924		20,63	158 586
Total operating expenses		35,08		35,38			34,98	271 379
Total expenses from functional activities		25,85		26,32	119 741		21,17	186 095
Total other expenses	9 222	3,98	6 641	2,92	15 863		8,87	43 680
Total expenses		100,0		100,0			100,0

Also a Chart instead of a table and a year

The grouping of summary items of the bank's balance sheet is carried out according to the following scheme. Allocated operating expenses, including:

1) interest expenses on loans and deposits, deposits;

2) expenses on operations with foreign currency;

3) expenses for ensuring the functional activities of the bank with the inclusion in their composition of expenses for the maintenance of the administrative and managerial staff, business expenses;

4) other expenses.

As follows from Table 4, the expenses of PJSC ROSBANK changed unevenly. A significant increase in total expenses occurred in the period from 01.01.12 - 01.01.13, which corresponds to a similar jump in the direction of an increase in the amount of total income in the same period. The expenses of PJSC ROSBANK changed unevenly. A significant increase in total expenses occurred in the period from 01.01.12 - 01.01.13, which corresponds to a similar jump in the direction of an increase in the amount of total income in the same period.

Comparison of the reported indicators of banking costs based on this distribution makes it possible to identify changes in the volume and specific weight of individual analytical articles and grouped blocks of bank costs.

Based on the analysis of income and expenses of PJSC ROSBANK, it can be concluded that during the analyzed period it received a profit that has an unstable upward trend.

An analysis of the dynamics of the composition and structure of the assets of the balance sheet makes it possible to establish the size of the absolute and relative increase or decrease, both in general and in its individual types. An increase or decrease in an asset indicates the expansion or contraction of the enterprise.

To assess the structure of banking assets, we will compile Table 2.1 based on the balance sheet given in Appendix 1.

Table 2.1. Analysis of the dynamics and structure of assets of PJSC JSCB "Rosbank" for 2012-2014. thousand roubles.

Article title				Change

1. Cash
2. Funds of credit institutions in the Central Bank
2.1. Required reserves
3. Funds in credit institutions
5. Net debt
6. Net investment in investment securities held to maturity
7. Net investments in securities available-for-sale
8. Fixed assets, intangible assets and inventories
10. Other assets
Total assets

Based on the data in Table 2.1., there is an increase in the total value of assets by 2014. for 291051612 thousand rubles. in comparison with the beginning of the analyzed period (2012) or there was an increase, thus, the growth rate was 144.75%.

The increase in the Bank's assets was due to growth in the following analyzed indicators, namely:

- under the item "Cash" an increase of 7271162 thousand rubles was noted. (from 26410824 thousand rubles to 33681986 thousand rubles) for the analyzed period, that is, the growth rate was 127.53%. The share of this indicator in the total value of the asset decreased from 3.40% to 2.06% or by 0.49% over the analyzed period;
- "Funds of credit organizations" from 3484701 rubles at the beginning of the analyzed period to 7612495 rubles by the end of the reporting date or by 41277947 rubles, thus, the growth rate was 218.5%. There is also an increase in its share in the total assets of the bank from 7.89% to 9.58% or 1.69% over the analyzed period;
- under the item "Funds in credit institutions" an increase by 1844 69 thousand rubles was noted. for the analyzed period, that is, the growth rate was 179.2%. The share of this indicator in the total value of the asset decreased from 5.27% to 5.25%, or by 0.02%;
- under the item "Net investments in investment securities held to maturity" by 2675043 thousand rubles, the same trend was observed with the share of this indicator, which was marked by an increase from 0.00% to 3.37% or by 3.37 % for the analyzed period;
- under the item "Net loan debt" an increase by 25584615 thousand rubles was noted. for the analyzed period, that is, the growth rate was 192.1%. The share of this indicator in the total value of the asset increased from 62.89% to 67.13% or 4.24%;
- item "Net investments in securities available for sale" showed an increase from 1,128,919 thousand rubles. at the beginning of 2011 up to 2012976 thousand rubles. by the end of 2013 or by 883,057 thousand rubles. Thus, the growth rate was 178.2% for the analyzed period. The share of this indicator in the total assets of the bank was marked by a decrease of 0.03%;
- under the item "Fixed assets, intangible assets and inventories" an increase by 1,102,952 thousand rubles was noted. for the analyzed period (from 1,077,437 thousand rubles at the beginning of the analyzed period to 2,180,389 thousand rubles by the end of the reporting date), that is, the growth rate was 202.3%. The share of this indicator in the total value of the asset was marked by a similar increase from 2.44% to 2.74% or 0.30%;
- under the item "Other assets" - by 3648043 thousand rubles. for the analyzed period (from 433,744 thousand rubles to 4,081,787 thousand rubles), that is, the growth rate was 941.1%. The share of this indicator in the total value of the asset was marked by an increase from 0.98% to 5.14% or by 4.16% over the analyzed period.

The exceptions are indicators for which a decrease was noted over the analyzed period:

- under the item "Required reserves" by 649270 thousand rubles. For the analyzed period, therefore, the growth rate was - 7.15%, the share of this indicator in the total value of assets was marked by a decrease of 1.52%;
- under the item "Net investment in trading securities" by 5539302 thousand rubles. For the analyzed period, the growth rate was - 5.46%. The share of this indicator in total assets decreased by 12.87%;
- under the item "Requirements for receiving interest" - by 56,099 thousand rubles. for the analyzed period (from 56,099 thousand rubles to 0 thousand rubles), that is, the growth rate was 100.0%. The share of this indicator in the total value of the asset decreased from 0.13% to 0.00%, or by 0.13% over the analyzed period.

Thus, the largest share in the Bank's assets is occupied by the item "Net Loan Debt" with the following numerical value: as of 01.01.2012. - 62.89%, as of 01.01.2013 - 67.88%, as of 01.01.2014 - 67.13%.

In general, there is a positive trend in the analyzed asset items, which can be regarded as a favorable fact in the bank's activities. Ultimately, the growth trend of the analyzed indicators will have a positive impact on the final financial result of the analyzed credit institution.

Credit business is one of the main directions activities of PJSC JSCB "ROSBANK" Among the main areas in the lending operations of PJSC JSCB ROSBANK, in accordance with the bank's strategy, are lending to small and medium-sized businesses, car loans, mortgage lending, and consumer lending.

Lending to small businesses ensures hedging of credit risks and diversification of the bank's investments. Lending to small businesses is carried out according to the technology of the European Bank for Reconstruction and Development, which takes into account the needs of different categories of small businesses.

By providing financial support to the developing sector of small business, PJSC JSCB ROSBANK stimulates the growth of viable enterprises, while maintaining and creating new jobs.

The largest percentage of growth occurred in two products: urgent needs and a car program, which have a proven lending scheme and are in demand among the population. During the analyzed period, lending conditions changed in accordance with market requirements: customers' opportunities to purchase vehicles were expanded, the packages of documents provided to the bank by the borrower were revised, simplifying the procedure for collecting documents, and a loan for the purchase of primary housing appeared.

The Bank has traditionally continued to develop relations with large customer enterprises of PJSC JSCB ROSBANK, which have a long positive credit history, offering its reliable partners a full range of banking services.

The level of professionalism of specialists and the capabilities of the bank allow us to offer customers not only standard, but also exclusive loan products to solve the financial and production problems of the enterprise.

Consider the structure of loans by industry for 2011-2013, using table 2.2.

Table 2.2. Structure of loans by industry PJSC JSCB "ROSBANK" for 2011-2013,%

Index	2013 by 2012	2014 by 2013	Growth rate, %

1. Industrial enterprises
2. Trade and public catering
3. Agro-industrial complex
4. Transport and communication
5. Construction
6. Other industries
7. Individuals

Thus, from the data of table 2.2. We are seeing the following changes:

- the share of industrial enterprises is marked by an increase, which by 2013. amounted to 118.2%, by 2014. no changes were observed, the indicator remained at the level of 2013 - 13%. The growth rate for the analyzed period was 118.2%;
- the share of trade enterprises and public catering enterprises in the total amount of clients of legal entities was marked by an increase by 2013 in comparison with the period of the previous reporting period, thus, the growth rate was 106.9%. By 2014, there was a decrease in the indicator compared to the previous period, the growth rate was 96.8%. During the analyzed period, there was an increase in the indicator, the growth rate was 103.4%;
- the share of loans of the agro-industrial complex in the total amount of bank loans was marked by an increase by 2013 compared to the same period of the previous period, thus, the growth rate was 150.0%; by 2014, no changes were noted, the indicator remained at the level of the previous reporting period - 3.0%. During the analyzed period, there was an increase in the share of the indicator in the total amount of bank loans from 2.0% to 3.0%, thus, the growth rate was 150.0%;
- the share of transport and communication enterprises in the total number of clients of legal entities was marked by an increase by 2013 compared to the same indicator of the previous period from 2.0% to 3.0%, thus, the growth rate was 150.0%; by 2013, compared to the previous period, no changes were noted, the indicator remained at the level of 3.0%. During the analyzed period, an increase in the indicator was noted, thus, the growth rate was 150.0%;
- the share of construction companies in the total number of clients of legal entities was marked by changes only by 2014, thus, the growth rate for the analyzed period was 133.3%, which was due to the increase in construction organizations in the city and an increase in demand for mortgage lending;
- the share of other industries in the total value of clients of legal entities during the entire analyzed period was marked by the following dynamics: by 2013. in comparison with the previous period, there was a decrease of 10.0%; by 2014 compared to the same period last year, there was an increase in the indicator from 9.0% to 11.0% or 2.0%, thus, the growth rate was 122.2%. During the analyzed period, positive dynamics was also noted, the growth rate was 110.0%, which is due to the growth of medium-sized businesses;
- the share of loans issued to individuals is marked by a downward trend: by 2013 compared to the previous period by 11.6%; by 2014 - by 5.3%; for the analyzed period - by 16.3%, which is due to an increase in the share of loans issued by the bank to legal entities.

Thus, the largest share in the total amount of loans issued by the bank is occupied by loans to legal entities: 2012 - 57.0%, 2013 - 62.0%, 2014 - 64.0%.

The Bank introduced the Borrower Protection Program. The purpose of borrower protection programs is to create conditions for borrowers whose financial condition has deteriorated within a certain period of time, allowing borrowers to continue to properly fulfill their obligations to PJSC JSCB ROSBANK.

Based on the results of the assessment of the financial situation, the bank may offer the following programs to borrowers:

1. Prolongation - the program applies to all specified loan products. This program provides for an increase in the term for the final repayment of the loan, established by the loan agreement, and a decrease in the amount of the monthly payment on the loan.
2. Moratorium - the program applies to general purpose loans (cash loans) and car loans. This program provides for the suspension for a certain period of loan repayment (moratorium) with an increase in the final loan repayment period for the corresponding number of months (days) of the moratorium, with the possibility of maintaining at the end of the moratorium the amount of the monthly loan payment that was available at the time of the moratorium.
3. Credit line - the program applies to mortgage loans and car loans. This program provides for the provision of a new loan in the form of tranches (within the limit) for partial payment of monthly payments on a previously issued loan.
4. Refinancing - the program applies to all of these loan products. This program provides for the provision of a new loan to repay (one-time) debt on a previously issued loan.

Table 2.3 - Dynamics of credit investments by currencies of PJSC JSCB "ROSBANK" for 2011-2013

According to Table 2.3, the following changes are observed over the analyzed period:

Loans in the currency of the Russian Federation showed positive dynamics throughout the analyzed period, thus, an increase by 2012 compared to the previous period by 900 million rubles. (growth rate - 135.4%), by 2013 - by 1960 million rubles. (growth rate - 157.0%). For the analyzed period - by 2860 million rubles. (growth rate - 212.6%). Loans in foreign currency in 2012 compared to the previous period were marked by positive dynamics by 103 million rubles. (growth rate - 110.6%), by 2013 in comparison with 2012 there was a decrease in the indicator by 435 million rubles. (growth rate - 59.6%). During the analyzed period, there was a decrease in the indicator from 973 million rubles. up to 641 million rubles or 332 million rubles. (growth rate - 65.9%). This happened due to an increase in the amount of loans issued in the currency of the Russian Federation. In addition, the share of ruble loans in the total amount of bank loans was marked by a gradual increase from 72.3% at the beginning of the analyzed period to 89.0% at the end of the analyzed period, or by 16.7%. By 2012, in comparison with the previous period, there was an increase in the share of this indicator by 3.7%; by 2013 compared to the same period last year - by 13.0%. This was due to a decrease in the share of loans in foreign currency in the total amount of loans issued by the bank.

The Bank carries out the following types of settlement and cash transactions:

- opening and maintaining bank accounts of legal entities, individual entrepreneurs in rubles and foreign currency (opening the first account is free of charge);
- making settlements on behalf of legal entities, individual entrepreneurs on their bank accounts using the following settlement documents - payment orders, letters of credit, checks during an extended business day;
- implementation of non-cash settlements of legal entities, individual entrepreneurs using the following settlement documents - payment requests, collection orders;
- carrying out cash transactions (receiving and issuing cash; receiving collected proceeds);
- attraction of free funds of the client in deposits, bank bills.

The transfer of funds is carried out according to the settlement documents of customers on paper and prepared using the "Client-Bank", "Internet-Client" systems, the "Bi Print" complex.

Let's analyze the dynamics of cash assets for 2011-2013. according to table 2.4.

Table 2.4. Analysis of the dynamics of cash assets in PJSC JSCB "ROSBANK" for 2011-2013.

Index			Growth rate, %	Change
2012 by 2011	2013 to 2012	absolute
1. Number of legal clients persons, entrepreneurs units
2. The number of legal accounts persons and entrepreneurs, total:
including: - ruble, units.
Currency, units
3. Turnovers on settlement accounts of legal entities. individuals and entrepreneurs. Total:
including: - ruble
Currency
4. Average chronological balances of funds on the accounts of legal entities. individuals and entrepreneurs, thousand rubles

Thus, from the data of table 2.4. we observe the following changes: increase in the number of clients of legal entities and entrepreneurs by 2012. compared to 2011 from 2209 units to 2966 units (growth - 34.7%), by 2013. in comparison with the previous period, there was a decrease to 1710 units (or by 42.3%).

During the analyzed period, the number of clients decreased by 499 units (or 22.6%); the number of settlement accounts is marked by an increase: by 2012. in comparison with the previous period, the increase is 33.4%, by 2013. in comparison with the previous period, the increase is 16.8%. Including: in ruble accounts, an increase of 32.9% was revealed compared to 2012; - an increase of 17.1%; on foreign currency accounts - 38.8% and 13.9%, respectively, when comparing the same periods.

During the analyzed period, there was an increase by 696 accounts (increase - 55.8%), of which: on ruble accounts by 636 units (increase - 55.6%), on foreign currency accounts - by 60 units (increase - 58.3%) ; Turnovers on settlement accounts are marked by an increase trend: by 2012. the growth rate was 201.7%, by 2013. - 204.8%.

Including for ruble accounts, the growth rate was: by 2012. - 199.2%, by 2013 - 206.2%; in foreign currency accounts, the growth rate was noted by 2012. - 3104.0%, by 2013 there was a decrease in comparison with the previous period by 44.0%. During the analyzed period, there was an increase in turnover on settlement accounts as a whole by 1010344540 thousand rubles. (growth - 313.1%), including: on ruble accounts - by 1007022097 thousand rubles. (growth - 312.3%), on foreign currency accounts - by 3322443 thousand rubles. (increase - 1638.6%); the average chronological balances of funds on the accounts of legal entities and entrepreneurs are marked by an increase, so by 2012. in comparison with the previous period, the growth amounted to 200.3%, by 2013. compared to 2012 - growth amounted to 153.1%. During the analyzed period, there was an increase in the indicator by 428,741,590 thousand rubles. (growth rate - 306.7%).

Thus, there was an increase in all indicators for the analyzed period, which indicates a well-thought-out financial strategy of the Bank. This is due to the increase in settlement accounts of legal entities and the bank's acceptable tariffs for settlement and cash services for customers

Table 2.5 Dynamics of payment orders of PJSC JSCB ROSBANK for 2011-2013

Index				Change


Total including:
Passing inside the bank
Passing through the Internet bank
On paper

Thus, from the data of table 2.5. we observe the following changes: payment orders passing through the correspondent account were marked by an increase of 98,530 units over the analyzed period (an increase of 45.6%). The share of this indicator in the total value of the Bank's payment orders also increased from 25.2% to 28.5% or 3.3% over the analyzed period.

Payment orders passing within the bank are marked by a growth trend, so for the analyzed period there was an increase by 162,224 units (an increase of 30.1%). The share of this indicator was marked by an increase from 62.9% to 63.4% or by 2.8% over the analyzed period; payment orders passing through the Internet bank were also marked by an increase of 68,057 units (an increase of 32.6%) over the analyzed period. The share of the considered payment orders was marked by an increase from 24.4% to 25.1% or by 0.6% over the analyzed period.

Payment orders on paper by 2013 in comparison with the beginning of the analyzed period, they were marked by an increase of 17,757 units (an increase of 16.3%). The share of this indicator in the total value of payment orders was marked by a decrease from 12.7% to 11.5%, or by 1.2% over the analyzed period.

Thus, the total value of payment orders in the Bank's turnover is marked by a growth trend (which in absolute terms amounted to 248,038 units, the growth rate was 128.9% over the period under review). The largest share in the total value of payment orders is made up of payment orders passing within the bank: 2011 - 37.7%, 2012 - 36.2%, 2013 - 34.9%.

Moreover, the share of payment orders passing through the bank decreased due to an increase in the number of payment orders passing through the correspondent account and the number of payment orders passing through the Internet bank.

Table 2.6 Dynamics of the volume of document circulation of cash assets of PJSC JSCB "ROSBANK" for 2011-2013

From the data in the table, the following changes are observed: in the total volume of document circulation of cash assets of JSCB Rosbank for 2011-2013 there is a growth trend by 17,757 units of documents (the growth rate was 116.3%); the share of payment requests in the total volume of document flow decreased from 43.6% to 40.4% or 3.2% over the analyzed period.

In absolute change, there is an increase in this indicator by 3729 units of documents (the growth rate was 107.8%); the share of payment orders in the total volume of document circulation increased from 55.4% to 58.4% or 3.0% over the analyzed period. In absolute change, there is an increase in this indicator by 13,717 units of documents (the growth rate was 122.7%); the share of collection orders and claims in the total volume of document circulation increased from 1.0% to 1.2% or 0.2% over the analyzed period. In absolute change, there is an increase in this indicator by 311 units of documents (the growth rate was 128.1%).

Thus, there is an increase in the volume of document circulation (an increase of 16.3%). According to Figure 1, it can be seen that the largest share in the document circulation of cash assets in JSCB Rosbank is occupied by payment orders, which were noted in 2011 - by a value of 55.4%, in 2012 - by a value of 56.4%, in 2013 - by a value of 58, 40%.

In addition, having studied the dynamics of this indicator, it can be seen that the value of payment orders increased by 3.0% over the analyzed period. Payment claims are marked by negative dynamics from 43.6% to 40.4% or by 3.2% over the analyzed period.

Collection orders and claims showed a slight increase, which amounted to 0.2% for the analyzed period. However, the largest share during the analyzed period remains with payment orders.

Table 2.7 Dynamics of the volume of unprocessed documents due to the lack of funds on the client's account with PJSC JSCB "ROSBANK" for 2011-2013

Thus, the analysis of the dynamics of the volume of unprocessed documents due to the lack of funds on the client's account with JSCB Rosbank for 2011-2013 showed that the number of documents unprocessed due to the lack of funds on the client's account for the analyzed period was marked by a decrease by 982 units, that is, the decrease was 12.8%. In addition, when comparing the 2012 with the same indicator in 2011. there was a decrease in unprocessed documents by 1609 units (from 7679 units to 6070 units) or by 21.0%.

When comparing the figure for 2013. with the same indicator in 2012. there is an increase in unprocessed documents by 627 units (from 6070 units to 6697 units), that is, the growth rate was 110.3%; Analyzing the amounts for unprocessed documents, we observe the following dynamics: a decrease by 2012. for 42612789.3 thousand rubles. (that is, by 15.4% for the period under review), by 2013. in comparison with the previous period, an increase of 92499571.8 thousand rubles. (growth rate - 139.5%). During the analyzed period, the amount of unprocessed documents increased by 49886782.5 thousand rubles, the growth rate was 118.0%.

Thus, there is a decrease in the volume of unprocessed documents due to the lack of sufficient funds in the clients' account.

Table 2.8 Dynamics of profitability on settlement and cash transactions in PJSC JSCB "ROSBANK" for 2011-2013

Index				Change
						absolute	growth rate, %

including: - cash transactions - for settlement transactions - other operations	13042	100,0	10814	100,0	14033	100,0		107,6 137,3

According to the table, the following changes are observed: profitability on cash transactions for the analyzed period was marked by an increase of 1935 thousand rubles. (growth rate - 137.3%). In addition, looking at the 2012 compared to the same indicator in 2011, there is a decrease of 64 thousand rubles. (or by 1.2% over the period under review); comparison of 2013 profitability indicator. with the same indicator in 2012. revealed an increase of 1999 thousand rubles, that is, the growth rate was 139.0%.

The share of the indicator of profitability on cash transactions in the total value of profitability on settlement and cash transactions is marked by the following trend: by 2012. - an increase of 7.6% (from 39.8% to 47.4%), by 2013 - an increase of 3.3% (from 47.4% to 50.7%), for the analyzed period - an increase of 10.9%; profitability on settlement operations for the analyzed period was marked by a decrease by 842 thousand rubles. (down 15.2%). In addition, looking at the 2012 compared to the same indicator in 2011, there is a decrease of 668 thousand rubles. (or by 12.1% over the period under review); comparison of 2013 profitability indicator. with the same indicator in 2012. revealed a decrease by 174 thousand rubles, that is, by 3.6%.

The share of profitability on cash transactions in the total value of the profitability indicator on settlement and cash services is marked by the following trend: by 2012. - an increase of 2.6% (from 42.4% to 45.0%), by 2013 - decrease by 11.6% (from 45.0% to 33.4%), for the analyzed period - decrease by 9.0%; profitability on other operations for the analyzed period was marked by a decrease by 102 thousand rubles. (down 4.4%). In addition, looking at the 2012 in comparison with the same indicator in 2011, there is a decrease by 1496 thousand rubles. (or by 64.4% for the period under review); comparison of 2013 returns with the same indicator in 2012. revealed an increase of 1394 thousand rubles, that is, by 268.6%.

The share of profitability on cash transactions in the total value of profitability on settlement and cash transactions is marked by the following trend: by 2012. - decrease by 10.2% (from 17.8% to 7.6%), by 2013 - an increase of 8.3% (from 7.6% to 15.9%), for the analyzed period - a decrease of 1.9%. In general, the value of profitability on settlement and cash transactions was marked by positive dynamics, so there was an increase over the analyzed period by 991 thousand rubles. (growth - 7.6%). This was due to an increase in profitability on cash transactions (an increase of 37.3%). This is justified by the increase in settlement accounts of legal entities and the turnover of funds on them.

Table 2.9. Dynamics of investment assets of PJSC JSCB ROSBANK for 2011-2013, thousand rubles

Index		Growth rate, %	Change
2012 by 2011	absolute

1. Income received from operations with securities, total, including:
Interest income on promissory notes
Income from resale (redemption) of securities
Dividends received from investments in shares
Other income received from operations with securities

Having studied the dynamics of investment operations, we can identify the following: the total amount of income received from operations with securities is noted: growth by 2012. in comparison with 2011 by 318695.0 thousand rubles. (growth rate - 174.4%); decline by 2013. in comparison with the previous period by 478442.0 thousand rubles. (growth rate - 87.1%). During the analyzed period, there is a positive trend, so the increase amounted to 159,747.0 thousand rubles. (growth rate - 141.4%). This happened due to an increase in income from the resale (redemption) of securities (growth rate for the analyzed period - 187.2%) and the amount of other income received from operations with securities by 342.0 thousand rubles. for the analyzed period (growth rate - 413.8%).

The following changes took place in the structure of income received from operations with securities: in comparison with the previous period by 27785.0 thousand rubles. (growth rate - 79.2%). Comparison of 2013 with the same period last year revealed a negative trend: a decrease of 27,947.0 thousand rubles. (growth rate - 73.6%). During the analyzed period there was a decrease by 55732.0 thousand rubles. (growth rate - 58.3%); the amount of income from the resale (redemption) of securities was noted: by 2012, compared to the same period last year, an increase of 315,753.0 thousand rubles. (growth rate - 227.2%); by 2013 in comparison with the previous period - a decrease of 99316.0 thousand rubles. (growth rate - 82.4%).

During the analyzed period there was an increase by 216437.0 thousand rubles. (growth rate - 187.2%); the value of dividends received from investments in shares was marked by negative dynamics by 2012. in comparison with the previous period by 800.0 thousand rubles. (growth rate - 80.0%). By 2013 in comparison with the same period last year by 500.0 thousand rubles. (growth rate - 84.4%). During the analyzed period there was a decrease by 1300.0 thousand rubles. (growth rate - 67.5%); the value of other income received from operations with securities was marked by positive dynamics throughout the analyzed period, thus, by 2012. - an increase of 134.0 thousand rubles. (growth rate - 222.9%); by 2013 - growth by 208.0 thousand rubles. (growth rate - 413.8%). During the analyzed period, there was an increase of 342.0 thousand rubles. (growth rate - 413.8%).

In addition, it should be noted that the largest share in the total income received from operations with securities was occupied by income from the resale (redemption) of securities: in 2011 - 64.3%, in 2012 - 83.8%, in 2013 - 85.1%.

Table 2.10 Dynamics of other active operations of PJSC JSCB ROSBANK for 2011-2013, thousand rubles

Index		Growth rate, %	Change
2012 by 2011	absolute, thousand rubles

1. Income received from foreign exchange transactions
2. Income from revaluation of foreign currency accounts
3. Fines, penalties, forfeits received
4. Dividends received for participation in economic activities
5. Other income received
Section total

An analysis of the dynamics of other active operations revealed the following changes: the total amount of income received from other active operations was noted: a decrease compared to 2012. in comparison with 2011 by 475,990 thousand rubles. (growth rate - 51.1%); increase by 2013 in comparison with the previous period by 72,741 thousand rubles. (growth rate - 114.6%). During the analyzed period, there is a negative trend, so the decrease amounted to 403,249 thousand rubles. (growth rate - 58.6%). This was due to an increase in income from the revaluation of accounts in foreign currency (the growth rate for the analyzed period was 100.0%.

In the structure of income received from the implementation of active operations, the following changes occurred: the amount of income received from operations with foreign currency was marked by positive dynamics by 2012. in comparison with the previous period by 304,179 thousand rubles. (growth rate - 353.2%). Comparison of 2013 with the same period last year revealed a positive trend: an increase in the indicator by 876,767 thousand rubles. (growth rate - 306.6%).

During the analyzed period, there was an increase of 1,180,946 thousand rubles. (growth rate - 1083.1%); the amount of income from the revaluation of foreign currency accounts was marked by negative dynamics by 2012 compared to the same period last year, a decrease of 127,293 thousand rubles; by 2013 in comparison with the previous period - a decrease of 873,029 thousand rubles; the value of received fines, penalties, forfeits is marked by positive dynamics throughout the analyzed period, thus, by 2012. in comparison with the previous period - an increase of 2844.7 thousand rubles. (growth rate - 193.8%). By 2013 in comparison with the same period last year by 4322 thousand rubles. (growth rate - 173.5%).

During the analyzed period, there was an increase in the indicator by 7166.7 thousand rubles. (growth rate - 336.3%); the value of other income received from active operations was marked by positive dynamics by 2012. - an increase of 15,015 thousand rubles. (growth rate - 100.0%). The largest share in the total value of other active operations was occupied by the value of other income received: in 2011 - 12.3%; in 2012 - 61.0%; in 2013 - 53.5%.

In the activities of a commercial bank, positive aspects have been identified:

- normal level of financial stability;
- the desire of the bank to maintain its financial position;
- increase in financial stability by the end of the analyzed period, and the absence of problems with the current liquidity of the Bank;
- a high level of security and protection of banking operations in case of unfavorable changes in market conditions and the accumulation of banking risks;
- increasing the level of stability of the bank due to the provision of core (fixed) capital with gross own funds used as part of productive and immobilized assets, in addition, this indicates an increase in the solvency of the Bank;
- increasing the degree of coverage of clients' funds by own capital;
- increasing the degree of security of the bank's activities with its own capital to cover possible losses;
- increasing the protection of the bank's capital from risk and inflation by investing in real estate and valuables;
- increasing the bank's ability to provide a sufficient amount of profit in relation to the bank's assets;
- balance of assets and liabilities of the Bank for a period of more than one year;
- the bank increases the total provision with liquid funds per unit of attracted;
- there is a positive trend in the analyzed asset items;
- increase in settlement accounts of legal entities;
- increase in profitability on cash transactions;
- increase in the amount of profitability on settlement and cash transactions;
- increase in the amount of income received from operations with foreign currency;
- increase in the size of payment orders;

Also, the analysis made it possible to identify the following shortcomings in the financial and economic activities of a commercial bank:

- in the management of active and passive operations in terms of terms, volumes of attraction and placement of resources;
- decrease in the level of protection of depositors by banking capital;
- the bank is unable to fulfill its obligations on demand;
- reducing the level of immobilization of bank capital in investments in other legal entities;
- insufficient level of fixed capital;
- reduction of the bank's ability to return borrowed funds in case of non-repayment of loans;
- insufficient provision of the bank's main profitable assets with large liabilities;
- reducing the degree of dependence on borrowed funds, that is, the bank uses the growth potential in terms of the balance sheet;
- inability of the Bank within 30 days from the analyzed date to fulfill its obligations on demand and for up to 30 days;
- low share of free (non-immobilized) own funds placed in active operations, which can cover borrowed funds;
- decrease in the share of loans in foreign currency in the total amount of loans issued by the bank;
- decrease in the number of clients;
- decrease in ruble accounts;
- decrease in profitability on settlement operations;
- decrease in profitability on other operations.

Dynamics of the balance sheet structure of pao rosbank. Analysis of the structure of the assets of Rosbank. Renaming to "Rosbank"

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Introduction

1. GENERAL CHARACTERISTICS OF THE BANK

2. STRUCTURE, DYNAMICS AND ASSET QUALITY

3. STRUCTURE AND DYNAMICS OF LIABILITIES

4. STRUCTURE AND DYNAMICS OF INCOME

5. STRUCTURE AND DYNAMICS OF EXPENSES

6. FINANCIAL RESULTS AND PROFITABILITY INDICATORS

7. Financial condition based on analytical coefficients

CONCLUSION

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2016: Projects of 2016

2015

IT strategy for 2015-2017

2017: Profit of 10.4 billion rubles.

2016: Profit - 3.1 billion rub

2015: Rosbank entered the top five underwriters of Russian bonds

2014

Profit growth by 1.5 times to 9.7 billion rubles

2013: Societe Generale redeems a share of VTB

2006: Societe Generale entered the capital of Rosbank

2005: Accession of six banks of OVK

2002: Consolidation with bank IFC

2000: Accession of Oneksim of bank

1998: Renaming to Rosbank

1 Organization of activities of PJSC Rosbank

1.1 Brief description of PJSC Rosbank