Financial and economic performance indicators of Sberbank of Russia PJSC

· The total capital of the Bank, calculated in accordance with the Regulation of the Bank of Russia dated December 28, 2012 No. 395-P "On the methodology for determining the amount of equity (capital) of credit institutions (Basel III)", increased compared to January 1, 2016 by 117.2 billion rubles, up to 2,775.3 billion rubles. Earned profit became the source of capital growth. The return on assets increased from 0.8% to 2.0% due to the growth in net profit.

Return on equity for the 1st half of 2016 increased from 8.0% to 18.9% due to an increase in net profit .

· Net assets decreased compared to January 1, 2016 by 3.7%, or by 0.8 trillion. rubles, up to 21.9 trillion. rubles. The dynamics of net assets was strongly influenced by the negative revaluation of foreign currency balance sheet items as a result of the strengthening of the ruble. Thus, the net loan debt compared with the beginning of the year decreased by 0.7 trillion. rubles, or by 4.0%, which was the result of the revaluation of foreign currency loans to legal entities and non-resident banks. Also, the dynamics of net loan debt was influenced by the investment of part of the funds previously placed in loans to banks in more profitable instruments, in particular, in securities. Net investments in securities and other available-for-sale financial assets increased by 16.1% or $0.4 trillion. rubles to 2.7 trillion. rubles. The growth of investments in subsidiaries and affiliates is associated with the pre-capitalization of subsidiaries. Reduction of cash balances since the beginning of the year by 0.3 trillion. rubles, or by 34.4%, which took place mainly in January, due to the seasonal decline in demand for cash compared to the period of the New Year holidays. 12

· Clients' funds remain the basis of the Bank's resource base. Since the beginning of the year, their balance has decreased by 0.7 trillion. rubles, or by 3.9%, to a value of 17.0 trillion. rubles. The negative revaluation of currency balances affected the dynamics of customer funds.

· Financial result (including other comprehensive income, from revaluation valuable papers for sale) amounted to 295.1 billion rubles, which is 89.3 billion rubles, or 43.4% more than the same period last year.

Liquidity indicators of Sberbank of Russia PJSC are presented in Table 2. commercial deposit bank

For the 1st half of 2016, the total volume PJSC assets"Sberbank of Russia" decreased by 831 billion rubles and, according to the results of the 2nd quarter, amounted to 21,876 billion rubles (against 22,707 billion rubles at the beginning of the year) .

The main factors that determined the dynamics of assets were:

· decrease in the amount of net loan debt (decrease over the year by 682 billion rubles to the level of 16,188 billion rubles);

· decrease in the amount of cash by RUB 252 billion due to lower demand for cash from customers;

revaluation of assets at fair value through profit or loss (for 2015 - by 155 billion rubles),

· Growth in investments in securities and other financial assets available for sale, as well as an increase in investments in subsidiaries and affiliates (total by 598 billion rubles over half a year).

The modern banking system is the most important sphere of the national economy of any developed country and state.

Commercial banks, acting in accordance with the country's monetary policy, regulate the movement of funds, affecting the speed of their circulation, total mass, issue, including the amount of cash in circulation.

The current difficult economic situation in Russia due to the sanctions imposed against enterprises and organizations shows a number of negative factors that, among other things, affect the profits and profitability of banks.

The main purpose of the activity commercial bank is to obtain maximum profit, subject to its long-term functioning and stable position in the market.

The amount of profit or loss received by the bank, being the final financial result, reflects the results of all types of its activities, active and passive operations.

The profit of a commercial bank is the main financial result of its activities, defined as the difference between income received and expenses. In turn, the bank's profitability is an indicator of the effectiveness of its use of monetary or other resources.

Income, expenses and profits are a reflection of a complex of objective and subjective factors affecting the bank's activities: client base, location, availability of sufficient premises to serve the clientele, level of competition, etc.

Incomes are cash receipts from its production and non-production activities. A commercial bank can receive income from both main and side activities, as well as have occasional income classified as other. From this it follows that the source of the bank's income is its main and side activities. Part of the income received by a commercial bank is directed to the creation of reserves to cover potential risks. The totality of all income of a commercial bank is called gross income.

PJSC "Sberbank of Russia" is the largest universal bank in Russia, which provides banking services to legal entities and individuals. License number 1481 dated August 11, 2015. The Bank is a member of the deposit insurance system. Authorized capital 67.7 billion rubles. It is a public joint stock company, 52.3% of shares belong to the Central Bank Russian Federation, the remaining 47.6% of the shares are in public circulation, the owners of which are not established (including those owned by minority shareholders) .

Let's analyze the main financial results of PJSC "Sberbank of Russia" for 2010-2016. according to the income statement of a commercial bank for seven reporting periods (table 1) .

Table 1.

Key financial results of PJSC Sberbank of Russia for 2010-2016(billion rubles)

Indicators
Net interest income
Net fee and commission income
Operating income before reserves
Operating income
Allocations to the provision for impairment of the loan portfolio
Operating expenses
Profit before tax
Net profit

More clearly, the indicators of table 1 are presented in figure 1.

Figure 1. Dynamics of the main financial results of PJSC Sberbank of Russia for 2010-2016

The data in Table 1 and Figure 1 show a positive upward trend in profit indicators. It can be seen that for 7 years the operating income of the bank increased by 1047.7 billion rubles. or by 161.2%. Profit before tax from 2010 to 2016 also increased by 447.4 billion rubles. or nearly three times. The net profit of PJSC Sberbank of Russia increased by 360.3 billion rubles. or nearly three times.

Figure 2 presents the dynamics of the bank's net profit. In 2014-2015, the bank's net profit tended to decrease due to the economic crisis in the country. Net profit of the bank from 362 billion rubles. in 2013 decreased to 290.3 billion rubles. in 2014 and further up to 222.9 billion rubles. in 2015. For two years, the bank lost 139.1 billion rubles. However, in 2016, compared to 2015, the net profit of PJSC Sberbank of Russia increased by 319 billion rubles. or almost 2.5 times.

Let's do a trend analysis. Trends can be represented by various equations - logarithmic, linear, power, etc. A trend is the main trend in a certain series (indicator).

Based on the graph data for 2010-2016 in Figure 2, a polynomial trend line is constructed, which approximates the empirical share well.

Figure 2. Dynamics of net profit of PJSC Sberbank of Russia for 2010-2016

Thus, in Figure 2, there is a clear uptrend in 2010-2016. If there are no major changes in politics and the economy, and Sberbank of Russia PJSC will work without slowing down, then we can expect that profit next year, 2017, will also grow.

Bibliography:

1. Bukato, V.I. Banks and Bank operations in Russia / V.I. Bukato, Yu.I. Lvov. - M.: Finance and statistics, 2012. - 498 p.
2. Bondar A.P., Kondrashikhin I.A. The main ways to increase profits and profitability of regional banks on the example of JSC "Sevastopol Sea Bank" [Electronic resource]. Access mode: http://elibrary.ru/query_results.asp (accessed 04/25/2017)
3. Zhukov E.F. Money. Credit. Banks. Securities: textbook. allowance. - M .: New knowledge, 2011. - 735 p.
4. Zagidullina A.M., Araslanbaev I.V. Formation of profit in a commercial bank [Electronic resource]. Access mode: http://elibrary.ru/query_results.asp (accessed 04/25/2017)
5. Official website of PJSC "Sberbank of Russia" [Electronic resource]. Access mode: http://www.sberbank.com (Accessed 04/24/2017)

Sberbank is Russia's largest diversified financial structure successfully developing commercial banking, investment and private banking, as well as leasing and asset management. The principles of doing business for the corporation are efficiency, reliability and transparency.

PJSC Sberbank Russia - one of the largest Russian banks. According to rating studies, PJSC Sberbank of Russia occupies a leading position among Russian banks in terms of assets, capital, corporate and retail loans and deposits. The central office of the Bank PJSC "Sberbank of Russia" is located in Moscow. In the private deposit market, Sberbank owns 50.5%. He also owns 30% of all loans issued in Russia. Sberbank ranks first in the rating of banks in the Russian Federation. As a result of a recent IPO, 33% of the shares were in the hands of institutional investors, and 5% were held by private individuals. In total, the bank has 200 thousand shareholders. It accounts for 26% of the assets of the Russian banking system and 51.5% of deposits of individuals. This is the only bank that the Central Bank controls not only as a regulator, but also as a shareholder owning 57.6% of its shares. From October 2007 to the present day, Sberbank has been headed by the former Minister of Economic Development German Gref, who, in particular, is going to make the bank's loans more accessible to the population.

Acting in the interests of depositors, clients and shareholders, the Bank seeks to effectively invest attracted funds from private and corporate clients in the real sector of the economy, lends to citizens, contributes to the stable functioning of the Russian banking system and saving household deposits.

The goals and subject of activity of Sberbank of Russia PJSC are:

• - attraction of funds from legal entities and individuals (clients) and their placement on the terms of repayment, payment, urgency;
• - implementation of settlement and cash services for customers;
• - carrying out operations with foreign currency and securities, other banking operations;
• - ensuring the safety of funds entrusted to the bank.

PJSC Sberbank of Russia performs the following banking operations and services:

• - acceptance, issuance of deposits and other types of savings;
• - accepting payments from clients;
• - long-term and short-term lending to individuals and legal entities;
• - sale, purchase and management of government securities;
• - sale of lottery tickets;
• - providing clients with individual safes for temporary use for storing documents and valuables;
• - provision of brokerage and consulting services, leasing and trust operations;
• - acquisition of rights of claim arising from the supply of goods and provision of services, taking the risk of fulfilling such claims and collection of these claims (forfaiting);
• - representation of interests of enterprises, organizations in financial and economic bodies;
• - implementation of settlements on behalf of clients, their cash services, as well as services for the collection and transportation of money and valuables;
• - maintenance of customer accounts;
• - issuance and payment, purchase and sale, storage of payment documents and securities (bonds, checks, letters of credit, bills of exchange, shares, etc.) and other operations with them;
• - carrying out currency exchange and other currency transactions in accordance with the procedure established by Sberbank of Russia;
• - issuance of guarantees to secure obligations for third parties, providing for performance in monetary form, in the manner prescribed by Sberbank of Russia;
• - other operations for banking customer service in accordance with the license of the Central Bank of the Russian Federation and with the permission of the Savings Bank of Russia.

The main activities of the Bank:

• * lending to Russian enterprises;
• * lending to private clients;
• * investment in government securities and bonds of the Bank of Russia;
• * Operations on a commission basis.

Organizational structure branches

Basic conditions of the credit policy.

Loans are provided to individuals - citizens of the Russian Federation over the age of 18, provided that the loan repayment period under the agreement:

with differentiated payments - comes before the borrower turns 75 years old;

for annuity payments - limited to the working age of the borrower.

Loans are provided:

at the place of permanent residence (registration) of the Borrowers, in case of temporary registration for the duration of the registration;

at the location of the enterprise - the employer of the Borrower, the client of the Bank, if there is a concluded employment contract for an indefinite period between him and the borrower

Loans in the amount of up to 45,000 rubles, inclusive, can be provided without collateral, over 45,000 rubles, it is necessary to have collateral for the timely and complete fulfillment of obligations by the borrower.

SOCIAL AND HUMANITIES

UDC: 657.6

N. A. Dubinina, E. F. Agabalaeva ANALYSIS OF THE PERFORMANCE RESULTS OF PJSC SBERBANK OF RUSSIA

Public Joint Stock Company Sberbank of Russia is one of the leading credit organizations in the Russian Federation. This is achieved through skillful management decisions, an effective management system. Sberbank of Russia is a universal commercial bank that provides its customers with more than 100 different services: services related to raising funds for deposits, lending, settlement and cash services, dealing, intermediary, operations with stock values, etc. All the main financial indicators that characterize activities of Sberbank of Russia PJSC for the reporting year demonstrate steady growth. The analysis carried out allows us to conclude that the financial condition of Sberbank of Russia PJSC can be characterized as stable, and the positions occupied in the banking services market as leading.

Keywords: banks, banking, financial assets, financial stability, liquidity.

Introduction

In the context of the global financial crisis, many companies are losing the leading positions they have occupied for a number of years. This is especially true for organizations in the financial sector, which are currently undergoing significant changes associated with the growth of overdue receivables, a decrease in the financial activity of the population, and the tightening of the policy of the Central Bank. In this regard, it is especially important to analyze the performance of those banks that are confidently “keeping afloat”. One of them is PJSC Sberbank of Russia.

the main objective The activity of any commercial bank is to extract maximum profit, subject to the stability of the bank's position and the duration of its activity in the market in the future.

The final financial result of the activities of a commercial bank is profit or loss, its size reflects the result of all types of activities of a credit institution, all ongoing active and passive operations.

Both the banking organization itself and the state, bank owners, customers, counterparties, and bank employees are interested in increasing the amount of profit. In this regard, all interested parties conduct an analysis of the financial stability of the bank, which characterizes the ability of a credit institution to break even with the timely fulfillment of all its obligations.

Organizational characteristics of PJSC Sberbank of Russia

Public Joint Stock Company (PJSC) Sberbank of Russia is one of the leading banks not only in Russia, but also in Europe, demonstrating a steady growth in all financial indicators over the years.

According to the organizational structure, PJSC Sberbank of Russia is a joint-stock commercial bank, which was established by the Central Bank of Russia as an open joint-stock company and registered on June 20, 1991. Its capital was formed from the authorized capital, however, the bank has reserve, special and other funds .

Due to its leading positions in the banking system and based on the tasks it solves, Sberbank of Russia PJSC is the founder of a number of other companies. In addition, Sberbank of Russia PJSC is a member of the Moscow Interbank Currency Exchange, the Moscow and St. Petersburg Stock Exchanges, the International Institute of Savings Banks (Switzerland), a number of societies and associations.

Sberbank of Russia is a universal commercial bank that provides its clients with more than 100 various services related to raising funds for deposits, lending, cash management services, rendering dealing services, operations with stock values, intermediary, etc.

The organizational structure of Sberbank of Russia PJSC is shown in fig.

Organizational structure of Sberbank of Russia PJSC

Sberbank of Russia has a wide network of branches, which includes 16 territorial branches, more than 19 thousand offices throughout Russia, as well as subsidiary banks opened abroad.

Assessment of the main financial results of PJSC Sberbank of Russia

According to the annual report of PJSC Sberbank of Russia, net profit in 2016 amounted to 1,978,748 million rubles, which is 18.4% higher than in 2015, the increase in assets amounted to 19.8% - from 13,581,754 mln rub. in 2015 to RUB 16,275,097 mln. in 2016 (Table 1).

Table 1

Key financial results of PJSC Sberbank of Russia in 2015-2016

---^^^^ Year Financial indicator, mln rub. -- 2015 2016 Change, %

Assets 13,581,754 16,275,097 19.8

Profit before tax 474,709 502,789 5.9

Profit after tax 346,175 377,649 9.1

Capital 1,679,091 1,978,748 18.4

Analysis of the balance sheet indicators of PJSC Sberbank of Russia is presented in Table. 2. As of January 1, 2017, the amount of assets of PJSC Sberbank of Russia, according to the balance sheet, amounted to 16,275,097,230 thousand rubles. (an increase of 19.83% compared to 2015), the amount of liabilities - 14,339,896,094 thousand rubles. (increase compared to 2015 - 17.18%).

/vvm 1812-9498. Bulletin of ASTU. 2017. No. 2 (64)

table 2

Analysis of balance sheet indicators of Sberbank of Russia PJSC

No. Article Data for 2016, thousand rubles Data for 2015, thousand rubles Growth rate, % Absolute change, thousand rubles

1 Cash 717 319 916 725 051 773 -1.07 -7 731 857

2 Due to credit institutions with the Central Bank of the Russian Federation 408,802,599,381,207,927 7.24 27,594,672

2.1 Required reserves 112,129,198,122,373,578 -8.37 -10,244,380

3 Due from credit institutions 94,301,261 81,464,392 15.76 12,836,869

4 Financial assets at fair value through profit or loss 144,662,649 101,883,985 41.99 42,778,664

5 Net debt 11,978,006,945 9,772,750,284 22.57 2,205,256,661

6 Net investments in securities and other available-for-sale financial assets 1,744,228,260 1,541,630,850 13.14 202,597,410

6.1 Investments in subsidiaries and affiliates 310,871 192,281 233,360 10.54 29,637,832

7 Net investments in securities held to maturity 403,987,608,361,861,978 11.64 42,125,630

8 Fixed assets, intangible assets and inventories 468,069,623 438,028,479 6.86 30,041,144

9 Other assets 315,718,369,177,874,551 77.49 137,843,818

10 Total assets 16,275,097,230 13,581,754,219 19.83 2,693,343,011

II LIABILITIES

1 Loans, deposits and other funds of the Central Bank of the Russian Federation 1,967,035,549 1,367,973,939 43.79,599,061,610

2 Due to credit institutions 630,459 333,605 450,003 4.13 25,009,330

3 Due to customers other than credit institutions 11,128,035,158 9,462,176,277 17.61 1,665,858,881

4 Debt securities issued 404,518,757 331,891,304 21.88 72,627,453

5 Other liabilities 144,796,061,115,477,162 25.39 29,318,899

6 Provisions for possible losses on contingent liabilities of a credit nature, other possible losses and transactions with residents of offshore zones 31,000,692 21,323,838 45.38 9,676,854

7 Total liabilities 14,339,896,094 11,930,258,071 20.20 2,409,638,023

III SOURCES OF OWN MONEY

1 Funds of shareholders (participants) 67,760,844 67,760,844 0.00 0

2 Share premium 228,054,226 228,054,226 0.00 0

3 Reserve fund 3,527,429 3,527,429 0.00 0

4 Revaluation of securities -7,888,290 26,396,638 -129.88 -34,284,928

5 Revaluation of fixed assets 82,570,859 84,217,444 -1.96 -1,646,585

6 Retained earnings (uncovered losses) of previous years 1,183,526,718,895 365,048 32.18,288,161,670

7 Unused profit (loss) for the reporting period 377,649,350,346,174,519 9.09 31,474,831

8 Total sources of own funds 1,935,201,136 1,651 496,148 17.18 283,704,988

Despite the financial and economic crisis, PJSC Sberbank of Russia manages to maintain its leading positions in all areas of banking. In table. Table 3 shows the largest players in the retail lending market as of December 31, 2016.

Table 3

The largest players in the retail lending market as of December 31, 2016*

1 Sberbank of Russia 4,069.4 36.2

2 VTB24 1,514.3 13.5

3 Gazprombank 290.0 2.6

4 Rosselkhozbank 269.4 2.4

5 Bank of Moscow 261.6 2.3

6 Alfa-Bank 254.5 2.3

7 Home Credit 216.3 1.9

8 Rosbank 196.1 1.7

9 Raiffeisenbank 181.5 1.6

10 Russian Standard 175.5 1.6

* Compiled according to .

Public Joint Stock Company Sberbank of Russia published consolidated financial statements in accordance with International Financial Reporting Standards for 2016, containing a report from Ernst & Young LLC, which conducted an independent audit of the activities of PJSC Sberbank of Russia:

The value of the net profit of PJSC Sberbank of Russia was equal to 222.9 billion rubles. (10.36 rubles per ordinary share);

The bank's return on equity was 10.2%;

Capital adequacy has been growing throughout the year, the core capital adequacy ratio has increased by 30 basis points (up to 8.9%), at the same time, the total capital adequacy ratio has increased to 12.6%, with an increase of 50 basis points;

The bank's total loan portfolio before impairment increased by 7.0% in 2016, its main sectors being mortgage lending and commercial loans to legal entities, which grew by 12.5% ​​and 14.9%, respectively;

The ratio of the loan portfolio to customer funds amounted to 91.9% against the backdrop of an improvement in the liquidity situation.

An overview of the main financial indicators of Sberbank of Russia PJSC is given in Table. 4.

Table 4

Overview of key financial performance indicators of PJSC Sberbank of Russia

Period Indicator " ----^^^ Q4 2016 Q3 2016 Q4 2015 Q4 16/ Q3 16, % Q4 16/ Q4 15 ., % 2016 2015 2016/ 2015, %

Net interest income, billion rubles 297.2 263.4 274.6 12.8 8.2 988.0 1019.7 (3.1)

Net fee and commission income, RUB bn 95.6 81.9 80.2 16.7 19.2 319.0 259.2 23.1

Other income, billion rubles 25.8 22.2 (-3.8) 16.2 - 122.8 21.8 463.3

Revenues, total, billion rubles 418.6 367.5 351.0 13.9 19.3 1429.8 1300.7 9.9

Net expense from creating a provision for impairment of debt financial assets, RUB bn (112.7) (130.1) (106.0) (13.4) 6.3 (475.2) (361.4) 31.5

Operating expenses, billion rubles (191.7) (145.4) (177.0) 31.8 8.3 (623.4) (565.1) 10.3

Net profit, billion rubles 72.6 65.1 49.0 11.5 48.2 222.9 290.3 (23.2)

Earnings per ordinary share, rub. 3.40 3.04 2.32 11.8 46.6 10.36 13.45 (23.0)

Total income for the period, billion rubles 133.7 80.0 6.5 67.1 206 365.8 214.6 70.5

Book value per share, rub. 110.0 103.9 93.6 5.9 17.5 110.0 93.6 17.5

Return on equity, % 12.6 11.8 9.7 0.8 2.9 10.2 14.8 (4.6)

Return on assets, % 1.1 1.1 0.9 - 0.2 0.9 1.4 (0.5)

Net interest margin, % 4.9 4.7 5.4 0.2 (0.5) 4.4 5.6 (1.2)

Cost of risk, % 2.3 2.8 2.4 (0.5) (0.1) 2.5 2.3 0.2

Cost-to-income ratio, % 45.8 39.6 50.4 6.2 (4.6) 43.6 43.4 0.2.

Net interest income of PJSC Sberbank of Russia for the 4th quarter of 2016 amounted to 297.2 billion rubles, an increase of 8.2% compared to the same period in 2015. Net fee and commission income for the 4th quarter of 2016 was 95.6 billion rubles, an increase of 19.2% compared to the fourth quarter of 2015. The share of income from settlement and cash services for customers (87.0 billion

ISSN 1812-9498. Bulletin of ASTU. 2017. M 2 (64)

rubles) in the structure of commission income in the fourth quarter was equal to 75.7%. Net expenses for the creation of a provision for impairment of the loan portfolio for the fourth quarter amounted to 112.7 billion rubles. against 106 billion rubles. in the same period of 2015, which corresponds to the value credit risk in the amount of 230 basis points against 240 basis points in 2015 .

Conclusion

Thus, the international ratings of PJSC Sberbank of Russia reflect the bank's authority in the global banking community as one of the most dynamically and diversified developing Russian banks. This is achieved thanks to the effective management system of the bank, the adoption of competent management decisions, the use of innovative and traditional management tools. The analysis carried out allows us to conclude that the financial condition of Sberbank of Russia PJSC can be characterized as stable, and the position it occupies in the banking services market as a leader.

BIBLIOGRAPHY

1. Blank I. A. Management of financial resources. Moscow: Omega-L; Elga, 2011. 768 p.

2. Money, credit, banks: textbook. / ed. G. N. Beloglazova. Moscow: Yurayt, 2014. 620 p.

3. Rose P. S. Banking management: Per. from English. from 2nd ed. M.: "Delo Ltd", 2015. 768 p.

4. Sberbank of Russia. URL: http://www.sberbank.ru/ (date of access: 03/23/2017).

5. Frank Research Group. URL: http://www.frankrg.com/index.php?new_div_id=145 (accessed 03/24/2017).

6. Analytic Research Group (ARG). URL: www.analyticgroup.ru (date of access: 03/25/2017).

7. Central Bank of the Russian Federation. URL: www.cbr.ru/ (date of access: 03/25/2017).

8. RosBusinessConsulting (RBC). URL: http://www.rbc.ru/ (date of access: 03/24/2017).

The article was received by the editors on 04/07/2017

Dubinina Natalya Aleksandrovna - Russia, 414056, Astrakhan; Astrakhan State Technical University; cand. economy Sciences, Associate Professor; Professor of the Department of Production Management; [email protected]

Agabalaeva Esmira Fizulievna - Russia, 414056, Astrakhan; Astrakhan State Technical University; undergraduate of the department of production management; [email protected]

N. A. Dubinina, E. F. Agabalaeva ANALYSIS OF PERFORMANCE RESULTS OF PJSC "SBERBANK OF RUSSIA"

abstract. Public joint-stock company (PJSC) "Sberbank of Russia" is one of the leading credit institutions in the Russian Federation. This is achieved through wise managerial decisions and a successful management system. PJSC "Sberbank of Russia" is a universal commercial bank that provides its clients with more than 100 various services related to raising funds for deposits: lending, cash and settlement services, dealing, brokering, securities transactions, etc. All the main financial indicators that characterize the activities of PJSC "Sberbank of Russia" for the reporting year demonstrate a steady growth. The analysis allows to conclude that the financial state of PJSC "Sberbank of Russia" are stable, and the positions taken in the banking service market are the leading ones.

Key words: banks, banking, financial assets, financial stability, liquidity.

COUÈAnbHO-ryMAHÈTAPHblE HAÓKH

1. Blank I. A. Upravlenie finansovymi resursami. Moscow, Omega-L; El "ga Publ., 2011. 768 p.

2. Den "gi, kredit, banki: uchebnik. Pod redaktsiei G. N. Beloglazovoi. Moscow, Iurait Publ., 2014. 620 p.

3. Rouz P. S. Bankovskii management. Translated from English so 2nd ed. Moscow, "Delo Ltd" Publ., 2015. 768 p.

4. Sberbank Russia. Available at: http://www.sberbank.ru/ (accessed: 03/23/2017).

5. Frank Research Group. Available at: http://www.frankrg.com/index.php?new_div_id=145 (accessed: 03/24/2017).

6. Analytic Research Group (ARG). Available at: www.analyticgroup.ru (accessed: 03/25/2017).

7. Tsentral "nyi Bank Rossiiskoi Federatsii. Available at: www.cbr.ru/ (accessed: 03/25/2017).

8. RosBiznesKonsalting (RBK). Available at: http://www.rbc.ru/ (accessed: 03/24/2017).

Dubinina Nataliya Aleksandrovna - Russia, 414056, Astrakhan; Astrakhan State Technical University; Candidate of Economics, Assistant Professor; Professor of the Department of Industrial Management; [email protected]

Agabalaeva Esmira Fizulievna - Russia, 414056, Astrakhan; Astrakhan State Technical University; Postgraduate Student of the Department of Industrial Management; [email protected]

PJSC Sberbank of Russia uses the following financial reporting forms:

· profit and loss statement;

· report on changes in equity;

a statement of financial position;

statement of other comprehensive income;

· cash flow statement.

Below are the statistical reporting forms used by PJSC Sberbank of Russia:

Form No. 0409202 "Report on cash turnover";

Form No. 0409250 "Information on transactions using payment cards and infrastructure designed to carry out, with and without the use of payment cards, operations for the issuance (reception) of cash and payments for goods (works, services)";

· form No. 0409251 "Information on customer accounts and payments made through a credit institution (its branch)";

Form No. 0409255 "Information of credit institutions on the beginning (completion) of the issue and (or) acquiring of payment cards";

· form No. 0409302 "Information on placed and borrowed funds";

· form No. 0409345 "Data on daily balances of insured funds of individuals placed in deposits".

Analysis of the technical and economic indicators of PJSC "Sberbank" of Russia for 2013, 2014, 2015 is presented in table 3.1.

Tables 3.1. Feasibility study of PJSC "Sberbank" of Russia.

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)

As shown in the table, operating income before provisions increased by 17.84% in 2014 and by 9.93% in 2015. The excess of the growth rate of operating expenses over income reduced the growth of net profit in 2014 by 19.84% and in 2015 by 23.22%.

Loans and advances to the bank's customers increased by 37.29% in 2014 and by 5.47% in 2015. The bank's assets increased by 38.39% in 2014 and by 8.74% in 2015, while the bank's capital increased by 7.39% in 2014 and by 17.57% in 2015.

In 2014, the core capital adequacy ratio decreased by 2 p.p. and amounted to 8.6%, and in 2015 it increased by 0.3 p.p. and amounted to 8.9%. The total capital adequacy ratio in 2014 decreased by 1.3 p.p. -- up to 12.1%, and in 2015 it increased by 0.5 p.p. - up to 12.6%. However, the total capital adequacy ratio is well above the minimum value set by the Basel Committee at 8%.