Economic performance indicators of PJSC Sberbank of Russia. Dynamics of key indicators of Sberbank of Russia PJSC Calculation of relative values

Economic performance indicators of Sberbank of Russia PJSC

The history of Sberbank of Russia began more than 170 years ago, in the 19th century. For almost two centuries, the bank has gained the status of the largest financial institution in the country.

Sberbank today is a modern universal bank that offers a wide range of services for all customer groups and is actively involved in the social and economic life of the country.

Attracting funds from private clients and ensuring their safety is the basis of Sberbank's business, and the development of mutually beneficial relationships with depositors is the key to its successful work. At the end of 2014, 44.7% of citizens' savings kept in Russian banks were entrusted to Sberbank.

Sberbank's loan portfolio includes about a third of all loans issued in the country (33% of retail and 33% of corporate loans). Sberbank actively lends to major corporate clients, providing funds to finance current activities and investment programs, refinancing loans from other banks, acquiring assets and completing mergers and acquisitions, financing leasing transactions, expenses related to participation in tenders, housing construction. As in previous years, Sberbank is directly involved in the implementation of government programs.

Sberbank of Russia has a unique branch network: it currently includes 17 territorial banks and about 18,000 branches throughout the country. Sberbank is constantly developing trade and export financing, and in 2015 plans to increase the share of net profit received outside Russia to 5%. Subsidiary banks of Sberbank of Russia operate in Kazakhstan, Ukraine and Belarus. In accordance with the Development Strategy, Sberbank of Russia expanded its international presence by opening a representative office in Germany and a branch in India, as well as registering a representative office in China.

The reliability and impeccable reputation of Sberbank of Russia are confirmed by the high ratings of the leading rating agencies. Fitch Ratings assigned Sberbank of Russia a long-term foreign currency default rating of BBB, Moody's Investors Service assigned a long-term foreign currency deposit rating of Baa1. In addition, Moody's assigned the Bank the highest national scale rating.

From January 2013-2015 Sberbank of Russia demonstrated high performance, improved financial reporting, which was an objective indicator of successful, efficient and dynamic business development. The main performance indicators of the bank are presented in table 2.5, in more detail in Appendix B.

The capital of the bank during the analyzed period 01.2013-01.2015 increased from 1,679,091 million rubles. up to 2,002,947 million rubles

In 2013-2015, total assets increased by 2,714,724 million rubles (19.3%) and amounted to 16,326,363 million rubles as of 01.2015. (01.2014 - 13,611,639 million rubles, 01.2012 - 10,465,078 million rubles). This growth was driven by an increase in the securities portfolio and an increase in customer lending.

Table 2.5 - Main balance sheet items of Sberbank of Russia OJSC for 2013-2015

In million rubles

The funds of individuals held on the accounts of Sberbank of Russia PJSC increased by 1,375,743 million rubles (20.6%) and amounted to 8,041,492 million rubles as of 01.2015. rubles, and funds of legal entities increased by 381,988 (13.7%).

The amount of loans issued to individuals for the year (from 01.2014 to 01.2015) increased by 804,595 million rubles. (31.8%). With regard to loans to legal entities, the growth occurred by 15.1%, namely by 1,124,979 million rubles.

In 2013, profit before taxes (paid from profits) of Sberbank increased by 55,932 million rubles, in 2014 this indicator continued to grow, and in 2015 profit before taxes amounted to 480,508 million rubles. (2013 - 383,655 million rubles, 2014 - 440,482 million rubles). Due to the growth of profit before taxes, the volume of net profit increased, which amounted to 310,495 million rubles in 2013, 346,175 million rubles in 2014, and 392,635 million rubles in 2015, which is 13. 4% more than in 2014.

The increase in net profit for 2013-2015 led to an increase in profitability indicators. In 2013-2015, the bank demonstrated high performance results, which is confirmed by the return on equity of 22.0% (2014), return on assets of 2.7% (2014). Profitability indicators decreased compared to 2013.

The main articles of the statement of financial results, as well as the qualitative indicators of the bank's activities are shown in table 2.6.

Table 2.6 - Performance indicators of PJSC Sberbank of Russia

In million rubles

Dynamics of the main performance indicators of Sberbank of Russia for 2012 - 2014 are shown in Figure 2.9.

Figure 2.9 - Dynamics of the main items of the statement of financial results of Sberbank of Russia

In the period from 2012 to 2014, profit before taxes paid on profits increased by 14.6%, and in 2014 this indicator increased by 9.1% compared to 2013 and amounted to 480,508 million rubles. As for net profit, in 2013 this indicator increased by 10.9%, in 2014 - by 13.4% and amounted to 392,635 billion rubles.

Sberbank of Russia is the largest bank Russian Federation and CIS. Its assets make up more than a quarter of the country's banking system (26%), and its share in banking capital is at the level of 30% (2011). Founded in 1841, Sberbank of Russia today is a modern universal bank that meets the needs of various customer groups in a wide range of banking services. Sberbank occupies the largest share in the deposit market and is the main creditor of the Russian economy. Table 2.7 shows the share of Sberbank in the Russian market.

Table 2.7 - The share of PJSC "Sberbank of Russia" in the Russian market

This table shows that the share of Sberbank in the capital of the banking sector increased to 28.2%, while the share of the bank in the assets of the banking sector slightly decreased from 29% in 2013 to 28.7% in 2014.

Sberbank's share in the retail lending market in the Kaliningrad region as of January 1, 2014 was 29.8%; as of January 1, 2015, this figure increased by 0.5% and amounted to 30.3%.

It should be noted that in 2012-2013 there were no changes in credit ratings.

Thus, the BBB rating of the international rating agency Fitch Ratings denotes currently low expectations for credit risks, the ability to repay in a timely manner financial obligations is assessed as adequate, however, negative changes in circumstances and economic conditions are more likely to reduce this ability.

Since 2014, the bank has been implementing a new Development Strategy. In the Development Strategy of Sberbank for the period 2014 - 2018. five main areas of development or strategic themes are identified. Focused work in these areas should ensure the achievement of financial and quality goals that the bank sets for itself for the period up to the end of 2018:

- with a client for life: building very deep trusting relationships with clients with the goal of becoming a useful, sometimes invisible and integral part of their lives, and with the aim of exceeding the expectations of clients;
- team and culture: striving for Sberbank's employees and corporate culture to become one of the main sources of competitive advantage;
- technological breakthrough: completion of the technological modernization of the bank and integration into the business of all the most modern technologies and innovation;
- financial performance: increasing the financial return of the business, due to more efficient management of costs and risk-return ratio;
- a mature organization: the formation of organizational and management skills, the creation of processes that correspond to the scale and level of ambitions of Sberbank.

Also, within the framework of the Strategy, key guidelines for the development of the bank are determined in terms of profitability and profitability of the business, growth in operating income, and risk management. These financial goals are linked to the goal of maintaining leadership in terms of financial efficiency and business profitability among comparable banks. The financial goals of the Development Strategy of PJSC Sberbank of Russia are presented in table 2.9.

Table 2.9 - Financial goals of the Development Strategy of Sberbank for the period 2014 - 2018

In order to achieve these goals, starting from 2014, the bank has been striving to ensure profit growth through balanced work in the following areas: ensuring stable growth in operating income, maintaining a balanced portfolio, achieving high operating efficiency in each area of the bank’s work, increasing the efficiency of cost management .

Let us analyze the dynamics of absolute indicators of profitability. Data for analysis are taken from the consolidated financial statements of Sberbank of Russia PJSC for 2013, 2014 and 2015 and are presented in the Appendices. A, B and. In respectively.

From January 2013-2015 PJSC Sberbank of Russia showed a negative trend in activity. The main performance indicators of the bank can be seen in Table 2.

Table 2 - Key performance indicators of PJSC "Sberbank of Russia"

For 2013 - 2015

Indicators	On 31.12. 2013 billion rubles	On 31.12. 2014 billion rubles	On 31.12. 2015 billion rubles	Dynamics 2013-2014	Dynamics 2014-2015
Billion rub.	IN %	Billion rubles	IN %
Capital	1881,7	2020,1	2375,0	+138,4	+7,4	+354,90	+17,6
Assets	18210,3	25200,8	27334,7	+6990,5	+38,4	+2133,9	+8,5
Net interest income	862,2	1019,7	988,0	-157,5	-18,3	-31,70	-3,1
Profit	455,7	374,2	331,2	-81,50	-17,9	-43,00	-11,5
Net profit	362,0	290,3	222,9	-71,70	-19,8	-67,40	-23,2
Loan portfolio		32404,9		+9064,9	+38,84	+2478,1	+7,65
Loans to individuals		18626,1	19924,3	+5082,1	+37,52	+1298,2	+6,97
Loans to legal entities		13778,8	14958,7	+3982,8	+40,66	+1179,9	+8,56
Earnings per share (EPS)	16,78	13,45	10,36	-3,33	-19,8	-3,09	-23,1

The capital of the Bank during the analyzed period 31.12.2013-31.12.2015 increased from 1881.70 billion rubles. up to 2375.00 billion rubles.

In 2013-2014, total assets increased by 6990.50 billion rubles. (38.4%) and amounted to 25200.80 billion rubles as of December 31, 2014, and 27334.70 billion rubles as of December 31, 2015). This growth was driven by an increase in the securities portfolio and an increase in customer lending.

In 2013, the profit of Sberbank amounted to 455.70 billion rubles, in 2014 there was a negative trend in the indicator of profit growth (455.70-374.20 = 81.50 billion rubles) and as of December 31, 2014, the profit amounted to 374.20 billion rubles, for 2015 the profit also continued to decline and as of December 31, 2016 amounted to 331.2 billion rubles. (374.20-331.20=43.00 billion rubles).

Due to the decline in profits, the volume of net profit decreased, which amounted to 362.0 billion rubles as of December 31, 2013. as of December 31, 2014 - 290.30 billion rubles, and as of December 31, 2015 - 222.9 billion rubles, which is 61.6% less than in 2013.

The portfolio of loans to customers in 2013-2015 increased by 73.3% due to the growth in lending to both individuals and corporate clients. (December 31, 2013 - 13544.0 billion rubles, December 31, 2014 - 18826.1 billion rubles, December 31, 2015 - 19924.7 billion rubles).

Earnings per ordinary share for 2013 amounted to RUB 16.8 billion. which is 3.33 billion rubles. more than in 2014 and by 6.42 billion rubles. more than in 2015.

Sberbank of Russia is the largest bank in the Russian Federation and the CIS. Its assets account for more than a quarter of the country's banking system (26%), and its share in banking capital is at the level of 30% (2015). Founded in 1841, Sberbank of Russia today is a modern universal bank that meets the needs of various customer groups in a wide range of banking services. Sberbank occupies the largest share in the deposit market and is the main creditor of the Russian economy.

ANALYSIS OF ASSETS AND LIABILITIES OF PJSC "SBERBANK OF RUSSIA"

Conducting a horizontal and vertical analysis of the balance sheet is the first stage in assessing the financial condition commercial bank.

The structure of assets and liabilities is analyzed not only to determine the degree of diversification banking operations and identifying the dangers that the bank bears an excessive increase in the same type (even very profitable at the moment) operations. For a more detailed analysis of PJSC Sberbank of Russia, below are tables of the structure and dynamics of assets (Table 3, 4) and liabilities (Table 5, 6), which indicate the Bank's indicators for 2013, 2014 and 2015 (data in Appendix A, B and B, respectively), is also calculated specific gravity and dynamics of the given indicators. The conclusion is made according to the presented data.

Table 3 - Analysis of the structure of assets PJSC balance sheet"Sberbank of Russia" for 2013 - 2015

Index	As of December 31, 2013	As of December 31, 2014	As of December 31, 2015
billion rubles	Oud. weight,%	billion rubles	Oud. weight,%	billion rubles	Oud. weight,%
Cash	1237,0	6,79	2308,8	9,16	2333,60	8,54
	251,50	1,38	365,70	1,450	387.90	1,42
	330,50	1,81	240,80	0,960	750,60	2,75
	2141,20	11,76	1969,70	7,820	1665,00	6,09
	12933,70	71,02	17756,60	70,460	18727,80	68,51
	477,30	2,62	496,40	1,970	499,20	1,83
Other assets	839,10	4,61	2062,80	8,190	3358,50	10,87
Total assets	18210,30	100,00	25200,80	100,00	27334,70	100,00

In the structure of assets, the dominant items throughout the analyzed period are Cash, Net loan debt and Net investments in securities. The remaining indicators have an insignificant share, but still form the total assets.

Table 4 - Analysis of the dynamics of the balance sheet assets of PJSC "Sberbank of Russia" for 2013-2015

Indicators	As of December 31, 2013 billion rubles	On 31.12. 2014 billion rubles	On 31.12. 2015 billion rubles	Dynamics 2013-2014	Dynamics 2014-2015
billion rubles	V %	billion rubles	V %
Cash	1237,0	2308,8	2333,6	+1071,8	+86,6	+24,8	+1,1
Funds in the Central Bank of the Russian Federation	251,5	365,7	387.9	+114,2	+45,4	+22,2	+6,1
Funds in credit institutions	330,5	240,8	750,6	-89,7	- 27,1	+509,8	+211,7
Net investments in securities	2141,2	1969,7	1665,0	-171,5	- 8,0	- 304,7	-15,5
Net debt	12933,7	17756,6	18727,8	+4822,9	+37,3	+971,2	+5,5
Fixed assets, inventories	477,3	496,4	499,2	+19,1	+4,0	+2,8	+0,6
Other assets	839,1	2062,8	3358,5	+1223,7	+145,8	+1295,7	+62,8
Total assets	18210,3	25200,8	27334,7	+6990,5	+38,4	+2133,9	+8,5

During the analyzed period (01.2013-31.12..2015) total assets increased by 50.1% and reached 27334.7 billion rubles. The growth was based on loans to customers and investments in securities.

The share of funds held by the Central Bank of the Russian Federation until 2013 had an average value of 33% and amounted to 251.5 billion rubles as of December 31, 2013; 365.7 billion rubles, as of December 31, 2015 - 387.9 billion rubles).

Net investments in securities in 2013 decreased by 171.5 billion rubles. or 8.0% and amounted to 1969.7 billion rubles as of December 31, 2013. In 2014, the volume of securities decreased by 304.7 billion rubles. or by 15.5% and as of December 31, 2015 amounted to 1665.0 billion rubles.

In 2013, cash increased significantly by RUB 1,071.8 billion. or by 86.6% and amounted to 2308.8 billion rubles as of December 31, 2014. In the period for 2015, their growth continued, but not as significant as in the previous year and as of December 31, 2015, this value is equal to 2333.6 billion rubles, or by 1.1%.

Funds invested in other assets increased over the analyzed period by approximately 300%, and from 839.1 billion rubles. increased to 3358.5 billion rubles.

For the analyzed period (December 31, 2013-December 31, 2015), total liabilities increased by 52.9% and reached 24,959.7 billion rubles as of December 31, 2015. The growth was based on loans to customers and funds from the Central Bank of the Russian Federation.

In 2013, equity capital amounted to 2,111.3 billion rubles, in 2014 it increased by 1,528.7 billion rubles and amounted to 3,640.0 billion rubles, but then there was a significant decrease in equity capital by 2,594.1 billion rubles . and as of December 31, 2015 amounted to 1,045.9 billion rubles.

From December 31, 2013 to December 31, 2015, funds of individuals increased from 8435.8 billion rubles. up to 12,043.7 billion rubles (December 31, 2014 - 9328.4 billion rubles)

The amount of issued debt obligations increased by 61.5% and amounted to 1,378.5 billion rubles as of December 31, 2015. (December 31, 2013 - 853.4 billion rubles, December 31, 2014 - 1,302.6 billion rubles).

Table 5 - Analysis of the dynamics of balance sheet liabilities of PJSC Sberbank of Russia for 2013-2015

Indicators	On 31.12. 2013 billion rubles	On 31.12. 2014 billion rubles	On 31.12. 2015 billion rubles	Dynamics 2013-2014	Dynamics 2014-2015
billion rubles	V %	billion rubles	V %
Bank funds	2111,3	3 640,0	1 045,9	+1528,7	+72,4	-2594,1	-71,3
Funds of individuals	8435,8	9 328,4	12 043,7	+892,6	+10,6	+2715,3	+29,1
	3628,4	6 234,5	7 754,6	+2606,1	+71,8	+1520,1	+24,4
	853,4	1 302,6	1 378,5	+449,2	+52,6	+75,9	+5,8
Other borrowed funds	499,1	537,2	398,0.	+38,1	+7,6	-139,2	-25,9
	23,80	45,3	132,0	+21,5	+90,3	+86,7	+191,4
	291,7	1 271,8	1 330,9	+980,1	+336,0	+59,1	+4,6
	60,7	51,4	69,6.	-9,3	-15,3	+18,2	+35,4
Subordinated loans	424,7	769,5	806,5	+344,8	+81,2	+37,0	+4,8
Total liabilities	16328,9	23 180,7	24959,7	+6851,8	+42,0	+1779,0	+7,7

Funds of corporate clients in 2013 amounted to 3628.4 billion rubles, and in 2014 the funds increased by 2606.1 billion rubles. or by 71.8%. And they amounted to 6,234.5 billion rubles, and as of December 31, 2015 they amounted to 7,754.6 billion rubles, which is 1,520.1 billion rubles. or 24.4% more than the previous year.

The bank's borrowings increased to 398.0 billion rubles. (December 31, 2013 - 499.1 billion rubles, December 31, 2014 - 537.2 billion rubles)

The main resource base of the Bank remains deposits of individuals, whose share in total liabilities is the largest percentage.

Table 6 - Analysis of the structure of the liability of the balance sheet of PJSC "Sberbank of Russia" for 2013 - 2015

Index	On 31.12. 2013	On 31.12. 2014	On 31.12. 2015
billion rubles	Oud. weight,%	billion rubles	Oud. weight,%	billion rubles	Oud. weight,%
Bank funds	2111,3	12,9		15,7	1045,9	4,2
Funds of individuals	8435,8	51,7	9328,4	40,2	12043,7	48,3
Funds of corporate clients	3628,4	22,2	6234,5	26,9	7754,6	31,1
Issued debt securities	853,4	5,2	1302,6	5,6	1378,5	5,5
Other borrowed funds	499,1	3,1	537,2	2,3		1,6
Deferred tax liability	23,8	0,1	45,3	0,2		0,5
Other financial liabilities	291,7	1,8	1271,8	5,5	1330,9	5,3
Other non-financial liabilities	60,7	0,4	51,4	0,2	69,6	0,3
Subordinated loans	424,7	2,6	769,5	3,3	806,5	3,2
Total liabilities	16328,9	100,0	23180,7	100,0	24959,7	100,0

In the structure of liabilities, the dominant items throughout the analyzed period are Customer funds and Own funds of the Bank, in an insignificant proportion of funds of the Central Bank of the Russian Federation. The remaining indicators have an insignificant share, but still form the total liabilities.

Theoretical foundations of banking statistics. Analysis of the structure of the loan portfolio. Determination of the concentration index of financial flows. Calculation of indicators of dynamics and identification of a trend. Study of the dependence of bank assets on the amount of deposits of individuals.

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

Bryansk State Technical University

Department of "Economics, organization of production, management"

Course work

in the discipline "Statistics"

Statistical analysis of the bank's activities (on the example of PJSC "Sberbank of Russia")

Completed by: Student Damansky D.A.

Checked by: Ph.D., Assoc. Novikova A.V.

Bryansk 2016

Introduction

Chapter 1. Theoretical foundations of banking statistics

1.1 Socio-economic essence of the banking system and banking statistics

1.2 Key performance indicators of the bank

1.3 Review of banking services for 2010-2015

1.4 Banking system development forecast

Chapter 2. Calculation and analysis of performance indicators of PJSC Sberbank of Russia

2.1 Calculation of the number of groups and interval values

2.2 Calculation of relative values

2.3 Means and measures of variation

2.4 Application of the sampling method

2.5 Calculation of dynamics indicators and identification of a trend

2.6 Correlation-regression analysis

Conclusion

Bibliography

Application

Introduction

The development of banking activities is a necessary condition for the real creation market mechanism. The emergence of new structures (in the area of individual banking operations) increases the likelihood of unpredictable changes and forces banks to develop a flexible policy for managing their activities. Therefore, it is important to study the financial performance of banks. After all, they reflect the main aspects of the bank's activities. Of particular relevance is the knowledge of the nature and strength of the relationship between these indicators, which allows you to manage socio-economic processes and predict their development.

Statistical analysis of the bank's activity is one of the main conditions for ensuring the quality and efficiency of the managerial decisions made. The reliable operation of the bank depends on its ability at any time and in full to meet the requirements of its obligations, i.e. the bank must at any time quickly make payments on behalf of customers and be responsible for its obligations in the event of a crisis situation in the bank or in the financial market. In the course work, the main attention is paid to the statistical study of the performance of the Sberbank of Russia.

The object of the study is PJSC Sberbank of Russia.

The subject of the study is banking statistics.

The purpose of the course work is to study the statistical performance of PJSC "Sberbank" of Russia.

Work tasks:

Outline the theoretical foundations of banking statistics;

Calculate statistical indicators characterizing the activities of the bank.

Chapter1. Theoretical foundations of banking statistics

The banking system is an integral part of the economy of any state. Modern banking systems different countries have a multilevel structure. The main link of any banking system is the Central (National) Bank. It belongs to the state administration bodies (monetary authorities) and performs the functions of monetary regulation:

Issue of the national currency;

Management of the country's international reserves;

Acceptance of obligations in the form of deposits of other banks;

The role of the lender of last resort;

The role of the fiscal agent of the central government.

The banking system includes operating banks, credit institutions and organizations that perform certain banking operations that support the activities of banks and credit institutions (cash settlement centers, bank audit firms, etc.). The banking system is the main component of the credit system, which is part of the country's economic system. Thus, the banking system actively interacts with other parts of the social and economic mechanism.

Distinguish between single-tier and two-tier banking system. One-tier banking system is spoken of in the case when there is no central bank in the state or all banks function as central ones. This type of banking system is not typical for a market economy. A developed economy is characterized by a two-tier banking system, the first tier of which is the central bank, the second - commercial banks and credit institutions. Such a banking system takes into account the freedom of enterprise, on the one hand, and allows you to control the activities of commercial banks, on the other hand.

Russia has a two-tier banking system, which includes the Central Bank of the Russian Federation (Bank of Russia) and credit institutions, as well as their branches and offices, representative offices of foreign banks.

The main areas of socio-economic statistical analysis are:

Development of strategy and tactics of the monetary policy of the monetary authorities of the country;

Determination of the size of the official refinancing rate, depending on the state and prospects for the development of the economy;

Development of strategy and tactics of payment policy;

Supervision over the performance of individual credit institutions and the banking system as a whole;

Control over monetary policy;

Drawing up the balance of payments of the Russian Federation.

1.1 Socio-economic essence of the banking system and banking statistics

Consider some basic concepts of the subject of study.

A bank is a credit institution that has the exclusive right to carry out the following banking operations in aggregate: attracting funds from individuals and legal entities to deposits; placement of funds on its own behalf and at its own expense on the terms of repayment, payment, urgency; opening and maintaining bank accounts of individuals and legal entities .

A credit institution is a legal entity that, in order to make a profit, as the main goal of its activities, on the basis of a special permit (license) of the Central Bank of the Russian Federation, has the right to carry out banking operations provided for by the Federal Law "On Banks and Banking Activities". A credit organization is prohibited from engaging in production, trade and insurance activities.

A non-bank credit organization shall have the right to carry out certain banking operations provided for by federal law. Non-bank credit organizations include: insurance, leasing, financial companies; pension, investment, charitable funds; pawnshops; credit unions, societies and partnerships, etc.

A commercial bank is a multifunctional institution that performs operations in all sectors of the loan capital market. In other words, banks provide loans, settlements and financing of individual enterprises, groups of enterprises, industries, trade, other legal entities and individuals at the expense of attracted funds (deposits). All these operations are carried out on a paid basis.

Banking statistics is a branch of financial statistics whose tasks are to obtain information to characterize the functions performed by the banking system, develop analytical materials for the needs of managing the country's monetary system, primarily credit and cash planning and control over the use of plans.

The following objects are distinguished in banking statistics:

Resources of banks and their use;

Short-term loan;

Cashless payments;

Cash circulation;

savings business;

Financing and lending of capital investments;

Cash execution of the state budget.

Table 1 can serve as an example of the result of banking statistics.

Table 1 - Number and structure of credit organizations

Definition
Number of credit institutions registered in the Russian Federation
including those having the right to carry out banking operations (operating)
Number of credit institutions with foreign participation in the authorized capital, entitled to carry out banking operations
including:
with 100% foreign participation
with foreign participation from 50 to 100%
Number of branches of operating credit institutions in the Russian Federation

Sberbank of Russia
banks with 100% foreign participation in the authorized capital
Number of branches of operating credit institutions abroad
Registered authorized capital of operating credit institutions, billion rubles
Number of credit institutions holding licenses (permits) granting the right to:
to attract deposits from the population
for transactions in foreign currency
for general licenses
for operations with precious metals

Thus, the subject of statistical analysis are both the banks themselves and other credit institutions, real and potential customers, and correspondents, individuals and legal entities.

1.2 Key performance indicators of the bank

The main statistical indicators used by the Central Bank of the Russian Federation are grouped into 6 blocks:

Structures of the banking sector;

capital adequacy and liquidity;

Loan portfolio structures;

Sizes and structures of gold and foreign exchange reserves;

The main factors determining the official exchange rate;

Indicators that determine official interest rates.

Of these, the first 3 blocks are directly related to banking statistics. Let's take a closer look at their performance.

The structure of the banking sector includes the following indicators:

The number of registered and operating banks in Russia and their regional distribution;

Number of branches of credit institutions and their distribution by region..

Index of the number of banking institutions in the region. It is calculated as the ratio of the number of banking institutions in the region to the similar average Russian indicator, expressed as a percentage. It is used when calculating the concentration index of financial flows.

Average number of branches created by one bank. It is calculated by dividing the number of bank branches registered in a given region, regardless of the location of these branches, by the number of banks registered in the territory.

Grouping of credit institutions in accordance with the amount of total or paid-in capital.

Grouping of credit institutions in accordance with the type of licenses issued by the Central Bank of the Russian Federation.

Capital adequacy is an indicator of the bank's performance, expressed as the ratio of the bank's own funds to the total volume of risk-weighted assets.

Capital adequacy and liquidity implies the study of the following indicators:

Growth rates of total equity capital of banks;

Capital of the banking sector, including as a percentage of GDP; to the value of banking sector assets;

Ratio of banks' capital to risk-weighted assets;

Ratio of core capital to risk-weighted assets;

Ratio of highly liquid assets to total assets of the banking sector;

The ratio of liquid assets to total assets;

The ratio of highly liquid assets to demand liabilities;

The ratio of customer funds to total loans.

Indicators of the structure of the loan portfolio of the banking system:

The ratio of the total amount of attracted bank deposits (including and excluding received interbank deposits) in domestic and foreign currency to GDP;

The ratio of the total amount of loans issued by banks (with and without interbank loans) in domestic and foreign currency to GDP;

The ratio of the total amount of interbank loans (deposits) in domestic and foreign currency to GDP;

Growth rates of total credit investments of banks (including and excluding interbank loans);

Growth rates of short-term credit investments of banks (with and without relevant interbank loans);

Growth rates of total (short- and long-term) deposits of bank customers (including and excluding interbank deposits);

The specificity of banks as intermediaries is that most of their income depends on interest rates, and if for bank customers the level of both real and nominal interest rates is important, then for banks the most important parameter is the difference between interest rates.

The assets of a financial institution are usually reflected in the balance sheet of an institution. Assets are the resources at the disposal of the organization.

The return on bank assets is a single indicator for evaluating the effectiveness of a bank, characterizing in relative units the use of all resources received by the bank at its disposal. Return on bank assets is the ratio of profit to average total assets.

The return on assets ratio (Kd.a) is defined as the ratio of total income to the value of the bank's assets:

Kd.a \u003d D / A (1),

A is the value of the bank's assets.

2) The rate of return on income-generating assets (KD APD) is defined as the ratio of total income to the value of income-generating assets:

K D APD \u003d D / APD (2),

where D is the total income of the bank;

Income-generating interest yield ratio (To PD APD) is defined as the ratio of interest income to the value of working assets:

To PD APD \u003d Dp / APD (3),

where Dp - interest income of the bank;

APD - assets that generate income (working).

The non-interest yield ratio of income-producing assets (NIR APA) is defined as the ratio of non-interest income to the value of income-producing assets:

K NDAPD = Dn / APD (4),

where Dn - non-interest income of the bank.

The rate of return on assets shows the amount of income attributable to 1 rub. bank assets.

Profitability of the bank - an indicator of the bank's activities, characterizing:

For shareholders - return on invested capital;

For depositors - a guarantee of reliability and efficiency of the bank;

For the bank - the main source of equity capital

The main criteria for profitability are return on assets and net income. The main and most stable component of the net profit of a commercial bank is the net interest margin, which makes it possible to determine the effectiveness of the use of paid resources in assets placed at interest.

Interest margin can be defined as follows:

PMCH \u003d (Dp - Rp) / APD * 100% \u003d PP / APD * 100% (5),

where Dp - interest income of the bank; Рп - interest expenses of the bank;

APD - assets that generate income (working);

PP - interest income.

If in formula (5) instead of income-generating assets, total assets (averaged) are used, then this indicator is called the total interest margin (MIO):

PMO \u003d PP / A * 100% (6),

where A is the value of the bank's assets.

Let's compile a ranking table by experts of bank performance indicators according to their importance for the concept of bank reliability (Table 2).

Table 2 - Ranking by experts of bank performance indicators according to their importance for the concept of bank reliability

Index	% of experts who indicated this indicator among the most important
Share of overdue debt in loans
Current liquidity
Capital adequacy
Equity
The share of long-term liabilities in the balance sheet
Share of non-performing assets in balance currency

Return on equity
Instant liquidity
The share of long-term loans in the balance sheet

The table shows that experts consider the share of overdue debts in loans issued to be the most important characteristic of the bank's activities. The group of those most influencing reliability also includes indicators of asset liquidity, capital adequacy, profitability and equity capital. The share of long-term loans in the economy did not make it into the top five, however, 20% of experts consider this indicator important.

1.3 Overview of banking services for 2010-2015

According to the Bank of Russia, in the first seven months of 2015, banks received a total profit (before taxes) in the amount of 34 billion rubles, which was 15 times less than the same indicator in 2014.

Given that in the first half of 2015 the sector's profit amounted to 51.5 billion rubles, banks ended July 2015 with losses of 17.5 billion rubles. At the same time, it should be noted that the depth of the recession in the banking system is smoothed out by a significant positive contribution of Sberbank of Russia, which continued to increase profits, having received 32.8 billion rubles in July. profit (before taxes), and according to the results of seven months - 127.8 billion rubles. Excluding Sberbank of Russia, the losses of the banking sector in January-July amounted to 93.8 billion rubles, and in July - 50.3 billion rubles. The reason for the huge losses of most banking organizations in Russia is the continued rapid decline in asset quality, which leads to an increase in overdue debt. In particular, in July the growth of the total share of overdue debt accelerated, increasing by 0.2 percentage points. and reaching 6.5% by August 1, 2015, which is only 0.2 p.p. below the peak reached in May 2010 .

One of the reasons for the persistence of high rates of growth in overdue debt is the difficult financial situation of most corporate borrowers, largely due to the continued contraction in consumer and investment demand - retail turnover in July fell by 9.2% in annual terms.

Under the current conditions, banks are forced to adhere to a more conservative lending policy, which also leads to the fact that interest rates on short-term loans, necessary to replenish working capital, which are essential for the life of companies, have become prohibitively high for many borrowers. In particular, in June 2015 the weighted average rate on corporate loans up to 1 year (excluding OJSC Sberbank) amounted to 15.62%, which is only 1.11 p.p. below December 2014 levels.

A similar situation has developed with regard to interest rates on loans for small and medium-sized enterprises. After a sharp increase at the end of last year and the beginning of this year (from 16.3% in December 2014 to 18.9% in January 2015), the level of interest rates for small and medium-sized businesses did not practically decrease, remaining critically high, which indicates the preservation of increased risks of lending to this segment compared to the corporate sector as a whole.

In retail lending, the situation as a whole looks even more unfavorable. Interest rates on loans for individuals (up to 1 year, in rubles, excluding Sberbank of Russia) decreased in June by 2.16 percentage points. to 27%, however, they were not able to offset the May jump by 2.73 p.p. The reason for maintaining a high level of interest rates, despite the reduction in the cost of funding by the Bank of Russia, is also the growing costs of creating reserves associated with the outstripping growth of bad debts. In addition, the continued decline in real disposable income and wages of the population does not allow banks to increase lending, as a result of which the retail loan portfolio was steadily declining in the first six months of 2015, losing 5.3% of its volume during this time. The accumulated problems in the banking system ultimately led to an acceleration in the growth of total losses of unprofitable banks in July to 337.2 billion rubles. (+31.5% compared to June 2015) and an increase in the number of unprofitable credit institutions up to 234. At the same time, retail banks account for a significant part of the losses: in the first half of the year, 6 out of 10 largest retail banks accounted for 74% of all losses among unprofitable retail banks according to RAS. In addition, the net loss of Russian Standard Bank under IFRS for the first half of 2015 reached a record 22 billion rubles, against a loss of 4.7 billion rubles. for the same period last year. The loss turned out to be more than the expectations of Standard & Poor's and UBS analysts, who had previously predicted it at the level of 15-16 billion rubles.

1.4 Banking system development forecast

The growth of the banking sector in April-May 2015 slowed down sharply. This is largely due to the currency revaluation associated with the strengthening of the ruble in this period (just as the large-scale increase in bank balance sheets at the end of 2014 was caused by a sharp depreciation of the Russian currency). However, there are reasons to believe that the current slowdown in growth is structural in nature and is due to two important factors:

The effect associated with the closure of external financial markets due to sanctions (which de facto affected almost all large Russian borrowers) and the urgent need for funding from Russian banks, is fading away;

Investments by Russian companies in production capacities have been declining since the beginning of 2014 - enterprises simply do not need loans for development.

Thus, in the near future, the current trend towards a slowdown in the growth of the banking system will continue. Moreover, most likely, anemic growth awaits Russian banks in the medium term.

Preconditions for a Strategic Forecast

Base scenario for the development of the banking sector in 2015-19. is based on the following assumptions regarding key factors:

The dynamics of the main macro variables corresponds to the base scenario of our macro forecast;

Revocation of licenses from Russian banks continues at the current pace during 2015-16, and starts to slow down sequentially from 2017;

The gradual lifting of EU and US financial sanctions against Russian banks and enterprises will not begin until 2017 at the earliest.

Assets: The growth rate of bank assets will sharply decline until the end of 2015. After reaching a minimum - about +6% - in early 2016, growth will recover, but will remain at a low level until the end of 2019. Penetration of banking services to GDP will increase on the planning horizon up to 120%.

Capital: It is expected that in 2015-19. Russian banks will be able to maintain the capital adequacy ratio at 12%. In addition, as the economic situation stabilizes, banks' appetite for risk will gradually begin to grow, and by the beginning of 2017, the ratio of risk-weighted assets (RWA) to total assets will return to pre-crisis levels.

Unexpected peak in capital growth of the banking system in late 2015 and early 2016 due to the low base effect on RWA.

Banking services for companies: Corporate lending, including SMEs, will continue to slow down from the 2014 record. Growth is expected to dip in early 2016 due to a strong base in early 2015. Subsequently, loan portfolio growth will return to its average long-term level of 12-13%.

The growth of funds raised from corporate clients will also slow down. However, the failure at the beginning of 2016 is likely to be avoided due to the excess liquidity accumulated by companies in bank accounts (Figure 1).

Figure 1 - Accounts and deposits

Retail banking: The retail loan portfolio will begin to decline in the second half of 2015 and is unlikely to reach positive growth rates earlier than Q2. 2016 Trends in retail lending over the medium term:

The greatest growth potential remains in secured loans - mortgages and car loans (saturation in both market segments is low, consumers will continue to show demand for real estate and cars);

In the segment of unsecured consumer lending, there is already a noticeable oversaturation of the market, in the future this segment is unlikely to be able to grow at a rapid pace;

The attitude of the Bank of Russia to unsecured consumer lending is negative, so we can expect further "crackdown" in the regulation of this type of loans in favor of credit cards, which are a more civilized type of retail loans.

The dynamics of household deposits, after some slowdown in 2015, will return to the average long-term growth rate of about 14-15% (Figure 2).

Figure 2 - Retail loans

In general, the growth of the banking system in the medium term can be divided into two stages:

Deceleration or recession period in 2015-16;

Growth resumed in 2017-19

Chapter2. Calculation and analysis of performance indicators of PJSC Sberbank of Russia

2.1 Calculation of the number of groups and interval values

We will analyze the 30 most reliable small and medium-sized banks in the Russian Federation using the grouping method according to the following data from Appendix A.

As a grouping feature, we take the authorized capital. We form four groups of banks with equal intervals. The interval values are determined by the formula:

Let's denote the boundaries of the groups:

2100-7350 - 1st group

7350-12600 - 2nd group

12600-17850 - 3rd group

17850-23100 - 4th group.

After the grouping attribute is determined - the authorized capital, the number of groups is set - 4 and the groups themselves are formed, it is necessary to select indicators that characterize the groups and determine their values for each group.

The indicators characterizing the banks are divided into four specified groups and the group totals are calculated. The results of the grouping are entered into a table and the overall results are determined for the totality of units of observation for each indicator (Table 3).

Table 3 - Grouping of commercial banks by the size of the authorized capital

Number of banks	Authorized fund, million rubles	Operating assets, million rubles	Capital, million rubles

The structural grouping of commercial banks based on the data in table 4 will look like (table 4):

Table 4 - Grouping of commercial banks by the size of the authorized capital (in%% of the total)

Groups of banks by the size of the authorized capital, million rubles	Number of banks	Authorized fund	Working assets

Table 4 shows that 60% small banks prevail, accounting for 42.5% of the total capital. A more specific analysis of the relationship between indicators can be done on the basis of the analytical grouping (Table 5).

Table 5 - Grouping of commercial banks by the size of the authorized capital

Groups of banks by fund size, million rubles authorized	Number of banks	Capital. million rubles Total	Operating assets, million rubles Average per bank	Average per bank

The amount of capital and operating assets are directly dependent on each other, and the larger the bank, the more efficient the management of operating assets.

2.2 Calculation of relative values

Using relative comparison indicators, compare the volumes of net profit in the largest Russian banks for 2015 (table 6):

Table 6 - Volumes of net profit in the largest Russian banks for 2015

The relative comparison indicator is the ratio of the same absolute indicator (in our case, the amount of net profit) characterizing different objects (banks):

To determine the relative value of the comparison, we compare the initial data on the volume of net profit:

The volume of net profit of Sberbank of Russia in April 2015 exceeded the same indicator of Alfa-Bank by more than 9 times.

Sberbank's net profit exceeds Raiffeisenbank's net profit by 14.6 times; VTB - 17.4 times; UniCredit Bank - 18.4 times.

2.3 Means and measures of variation

To build a statistical series of distribution, we determine the value of the interval by the formula:

where n is the number of groups

million rubles - interval value

Let's make a table of a series of distribution of banks by the volume of loans issued by commercial banks (table 7).

Table 7 - Calculation of average values

Initial data	Estimated values
Groups of banks by volume of issued commercial loans. banks, million rubles	Number of banks in group f	Interval middle, x	Accumulated Frequencies

Find the arithmetic mean.

For the calculation, as the values of the features in the groups, we will take the midpoints of these intervals (x), since the values of the averaged feature are given as intervals. Calculate and substitute the obtained values in the table.

So, the average amount of loans issued by commercial banks is 59450 million rubles.

Let's find the standard deviation using the formula:

To do this, we will make intermediate calculations and substitute them in the table.

Find the coefficient of variation:

Let's find the mode by the formula:

where is the lower limit of the modal interval;

modal spacing;

Frequencies in modal, previous and following modal intervals (respectively).

The modal series is determined by the highest frequency. The table shows that this interval is (34250 - 59450 million rubles).

Find the median using the formula:

where is the lower limit of the median interval;

median interval;

Half of the total number of observations;

The sum of observations accumulated before the beginning of the median interval; - number of observations in the median interval.

First, let's find the median interval. This interval will be (34250 - 59450 million rubles).

Conclusions: Since V>33%, this indicates a significant variability of the trait, the non-typical average value, and the heterogeneity of the population.

Since > 0, i.e. (59450 - 44330) > 0, then right-sided asymmetry is observed.

2.4 Application of the sampling method

Selective observation is such a non-continuous observation in which the selection of units to be surveyed is carried out in a random order, the selected part is studied, and the results are distributed to the entire original population.

The population from which the selection is made is called the general population (N). The set of selected units - sampling set (n).

Let's make an additional table "Calculation of indicators of selective observation" (Table 8).

Table 8 - Calculation of indicators of sample observation

The average value of the feature in the sample is found by the formula (11)

The sampling error must be found by non-repetitive sampling according to the formula (12)

where, is the variance in the general population (found by formula 13)

n is the number of units in the sample

N is the number of units in the general population.

The condition says that the sample is 3%, mechanical.

Therefore, n=37 is 3% and N=x is 100%.

Find x by the rule of proportion (formula 14)

Using formula 22, we find the sampling error for non-repetitive selection

The boundaries within which the average profit in the general population will be located are found by the formula (15)

t - Confidence coefficient, which depends on the probability (Table 9).

Table 9 - Dependence of the coefficient of confidence on the probability

Probability

By condition, probability = 0.683. Therefore, t=1

Let's find the boundaries within which the average profit in the general population will be, according to the formula 15

Conclusion: in 683 cases out of 1000, the size of the average profit in the general population will lie in the range of 169.58 million rubles. up to 192.04 million rubles.

In the remaining 317 cases out of 1000, it will go beyond these limits.

The sampling error of the share of banks with a profit of 153 million rubles. and more we find by formula (16)

To find the value of u (share in the sample), it is necessary to find out how many banks will have a profit of 153 million rubles. and more. According to table 1.3, the number of such banks = 24 (N).

Let's find the share in the sample population according to the formula (17)

Find the sampling error of the share of banks with a profit of 153 million rubles. and more according to the formula (16), using the value N=1233.34 already found in paragraph 1

Let's find the boundaries in which the general share will be, according to the formula (18)

57,16 < p < 72,56

Conclusion: in 683 cases out of 1000, the share of banks with a profit of 153 million rubles. and more in the general population will lie in the aisles from 57.16% to 72.56%.

In the remaining 317 cases, the share of such banks will go beyond these limits.

2.5 Calculation of dynamics indicators and identification of a trend

To calculate the absolute and relative indicators of dynamics, we use the formulas from Table 10.

Table 10 - Formulas for absolute and relative indicators of dynamics

Index		Basic
Absolute growth
growth rate
Growth rate
Rate of increase
Absolute value of 1% increase

Designations:

У1,2,3…n - all levels of consecutive periods;

n is the number of levels in the series.

We will calculate the absolute and relative indicators using the data from Appendix B for 2003-2015.

The results are presented in table 11.

Table 11 - Calculation of dynamics indicators

Accounts payable, billion rubles

Indicators

Absolute growth, billion rubles

Growth factor

Growth rate, %

Absolute value of 1% increase, billion rubles

Average indicators of dynamics for the analyzed period:

The average interval level of the dynamics series:

Average absolute growth:

Average growth factor:

Average growth rate:

The average value of the absolute value of 1% increase:

Thus, on average, the growth rate of accounts payable of organizations (excluding small businesses) in the Russian Federation for 2003-2015. amounted to 118.1% or 2803.5 billion rubles, which is determined by an average increase of 18.1% per year.

One of the main tasks of studying the series of dynamics is to identify the main trend (pattern) in changing the levels of the series, called a trend. To determine the trend based on Table 9, we use the analytical alignment method using an equation. Calculations of the required values in table 12.

Table 12 - Calculation of values for determining the trend

Indicators	Units	Deviations, billion rubles	Rate of change, %

Main indicators of the income statement
Net interest income	in billion rubles
Net fee and commission income	in billion rubles
Operating income before reserves	in billion rubles
Operating income	in billion rubles
Allocations to the provision for impairment of the loan portfolio	in billion rubles
Operating expenses	in billion rubles
Profit before tax	in billion rubles
Net profit	in billion rubles
Main balance indicators
Loans and advances to customers	in billion rubles
Funds in other banks	in billion rubles
Loan portfolio before allowance for impairment	in billion rubles
Provision for loan portfolio impairment	in billion rubles
	in billion rubles
Client funds	in billion rubles
Individual deposits	in billion rubles
Funds of legal entities	in billion rubles
	in billion rubles
Key quality indicators
Share of non-performing loans in the loan portfolio
Share of allowance for impairment of the loan portfolio in the loan portfolio
The ratio of loan impairment allowance to non-performing loans	Meaning
Net interest margin

Ratio of expenses to operating income (before provisions)
Loans/Deposits
Return on assets (ROAA)
Return on equity (ROAE)
Earnings per share, in rubles per share (EPS)
Recalculated earnings per share, in rubles per share (adj. EPS)
Share price on MICEX at the end of the period (in rubles)
Actual number of employees
Average number of shares for the period
Capital adequacy ratios
Capital Adequacy Ratio (Tier 1)
Total capital adequacy ratio (Tier 1 and Tier 2)

Economic performance indicators of PJSC Sberbank of Russia. Dynamics of key indicators of Sberbank of Russia PJSC Calculation of relative values

Economic performance indicators of Sberbank of Russia PJSC

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2.2 Calculation of relative values

2.3 Means and measures of variation

2.4 Application of the sampling method

2.5 Calculation of dynamics indicators and identification of a trend

To calculate the absolute and relative indicators of dynamics, we use the formulas from Table 10.

Table 10 - Formulas for absolute and relative indicators of dynamics

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