Banking activities in market economy influenced by various external and internal factors. In the current recession in the Russian economy critical issues for commercial banks are the assessment and analysis of risks in the provision of loans to borrowers.

The loan portfolio in banking practice contains a set of loans of a particular bank or a set of bank loans, ranked according to the degree of risk. Issuance of loans by banks is carried out by segments: legal entities and individuals, financial institutions, large, medium and small businesses, conscientious and unscrupulous clients, etc.

Any credit institution is concerned not only with the quantitative indicators of lending, but also with the quality. The quality of a loan portfolio is understood as such a property of its structure, which has the ability to provide the maximum level of profitability at an acceptable level credit risk and liquidity of the balance sheet.

Credit risk is the risk that a borrower will not be able to meet its obligations in full and on time. financial obligations that are provided for in the contract. In conditions of instability economic situation in the country, banks are forced to take on increased risks, and in this regard, the problem of reducing banking risks has increased dramatically. The total risk of a credit institution depends on the degree of credit risk of individual segments of the portfolio, as well as on the diversification of the structure of the loan portfolio and its individual segments.

One of the methods of reducing and preventing credit risks used in daily banking practice is the formation of reserves for possible losses on loans. If the bank pursues an effective policy in the field of reserve formation, then this policy will not only contribute to the growth of stability financial activities credit institution, but also to avoid fluctuations in the amount of profit associated with the write-off of loan losses.

Guided regulations Bank of Russia, credit institutions to determine the estimated reserve use the distribution of loans in five quality categories: 1) standard; 2) non-standard; 3) doubtful; 4) problematic; 5) hopeless. Each of these categories is characterized by a certain interval of its depreciation: 0.1-20%; 21-50%; 51-100%; 100%. It should be noted that this classification of the categories of loans issued is fully focused on qualitative analysis. financial condition borrower. When determining the probability of loan depreciation, banks evaluate the client according to such characteristics as the financial stability of the borrower, financial capabilities, and his ability to provide a loan.

Loans granted to individuals, for the purpose of calculating the provision, are formed by various groups loan products into separate portfolios that have the same risk characteristics. The Bank analyzes each portfolio based on the tenure of loans in arrears accounts. A loan is considered to be fully impaired when the amount of payment of principal and interest on it is overdue for more than 180 days.

Against the backdrop of slowdown economic growth in Russia in the last two years, it is advisable to carry out systematic monitoring credit operations in the context of borrower clients for timely action. To this end, we will study the state of the loan portfolio of PJSC ROSBANK (Table 1).

Table 1.

Composition and structure of the loan portfolio of PJSC ROSBANK for 2013-2015

As can be seen from the data in the table, the loan portfolio of PJSC ROSBANK consists of loans provided to legal entities and individuals. In 2013, the majority of loans (53.2%) were provided to individuals. In subsequent years, the bank changed direction and already in 2015 the share of loans issued to individuals decreased to 37.31%. Accordingly, the share of loans attributable to legal entities increased.

The value of the loan portfolio for the analyzed period increased by 1.32% with an increase in loans represented by legal entities, by 35.71% and a decrease in the volume of loans provided to individuals by 28.94%.

Despite the increase in lending to legal entities, the share of overdue debt tended to decrease - 4.23 percentage points. The level of overdue debt of legal entities turned out to be half the share of overdue debt of the population, which increased by 8.88 percentage points over the analyzed time interval. The share of total overdue debt in the loan portfolio increased from 8.7% to 10.32%, which required an increase in deductions reserves for possible losses.

The downward trend in lending and the growth of overdue debt continued in the first months of the current 2016. The volume of loans provided to individuals also decreased as of 01.03. 2016 amounted to 175.2 billion rubles. (Table 2).

Table 2.

Overdue debt on loans issued to individuals by PJSC ROSBANK as of 01.03. 2015-2016

The decrease compared to March 1, 2015 reached 24.61%. However, the volume of overdue debt in the analyzed Bank for the same period increased by 42.31%, which is a negative moment, and was 2 times higher than the growth achieved in the lending market in banking system. The share of overdue loans increased from 7.17% to 13.54%.

Despite the increase in the share of overdue debt in the total loan portfolio, the Bank adheres to a conservative approach to assessing credit risk and pays special attention to the adequacy of provisioning for assumed credit risks. The result of credit risk management is the qualification of assets in the appropriate quality categories (Table 3).

Table 3

Share of debt qualified by quality categories

As can be seen from the above data, as of January 1, 2015, most of the loan portfolio (88.5%) is loan and equivalent debt of the 1st and 2nd quality categories, which indicates the proper quality of the loan portfolio. Compared to January 1, 2013, the share of loans of the 1st and 2nd quality categories increased by 5.3 p.p. .4 p.p.

These successes have been achieved thanks to the credit risk management system formed in PJSC ROSBANK.

In particular, minimization of credit risk for the corporate loan portfolio includes the following activities:

Maintaining a diversified portfolio structure by industry, regional, currency, terms of loans issued, type of collateral, types of loan products;

Establishing risk limits for individual borrowers or groups of related borrowers;

Application of differentiated, multilevel, integrated approach to the evaluation of customer loan applications.

In the field of retail lending, the most important aspect of the Bank's activity is maintaining an optimal balance between the profitability of the retail loan portfolio and existing credit risks, taking into account the possible trend of their further growth. The main instruments for controlling credit risks are:

Improving the limitation policy, according to which decisions on issuing loans are made either according to the scoring assessment of customers, or jointly by representatives of business units and units responsible for controlling retail credit risks, depending on the amounts, types of loan products, lending conditions;

Implementation of risk segmentation methodology client base;

Continuous monitoring of the performance of scoring models developed in accordance with the unified methodology of the Societe Generale Group, their improvement, continuous expansion of the coverage of credit products and client segments by scoring cards;

Prompt response to credit risk growth factors – tightening conditions and/or limiting lending to potential borrowers, credit risk for which it is assessed as “high”, by modifying and adapting scoring models, rules and conditions of lending;

Applying Differentiation Pricing Policy interest rates depending on the risk segment of the borrower, which makes it possible to attract high-quality borrowers by offering them more attractive rates due to the low risk profile of such borrowers.

In order to reduce financial losses due to default by borrowers on their obligations, the Bank takes the following active steps:

Settlement of problem (overdue) debts through restructuring in cases where economic efficiency due to the financial viability and business plans for the development of the activities of the borrowers;

Dealing with problem (overdue) loan debt at all stages of overdue debt collection using developed and improved strategies, including with the involvement of external counterparties;

Collection of problem (overdue) debts in judicial order, including participation in bankruptcy procedures and financial rehabilitation of borrowers.

Through the implementation of the above measures, the Bank can control the quality of the loan portfolio, predict and minimize the amount of formed reserves and final losses for the Bank.

Bibliography:

1. Annual report of PJSC ROSBANK for 2014. [ electronic resource] - Access mode. - URL: https://www.rosbank.ru (date of access: 03/12/2016)
2. Kazakova K. A. Modeling a bank reserve to cover credit losses: an aspect of panel data. // Finance and credit. - 2015. - No. 21. - S. 44-49.
3. Regulation of the Bank of Russia dated March 26, 2004 No. 254-P "On the procedure for the formation by credit institutions of reserves for possible losses on loans, on loan and equivalent debt" [electronic resource] - Access mode. - URL: http://base.garant.ru/584458/ (date of access: 03/12/2016)
4. Rating of banks as of 03/01/2016 in terms of "Overdue debt on loans issued to individuals. persons” [electronic resource] - Access mode. - URL: http://mir-procentov.ru/banks/ratings/credits-delay-part-fl.html (date of access: 03/12/2016)

One of the most important conditions for successful financial management the enterprise is to analyze its financial condition. The financial condition of the enterprise is characterized by a set of indicators that reflect the process of formation and use of its financial resources and actually reflects the final results of its activities.

An analysis of the financial condition of an enterprise allows us 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.

A well-conducted analysis will provide an opportunity to identify and eliminate shortcomings in financial activities and find reserves to improve the financial condition of the enterprise and its solvency; Predict financial results based on actual conditions economic activity and availability of own and borrowed funds.

JSC "Rosbank" is the largest Russian bank, among which it ranks 14th in net assets.

As of April 1, 2017, ROSBANK's net assets amounted to RUB 782.91 million. During the year, assets decreased by -5.95%. decline net assets had a positive impact on the return on assets: over the year, the return on net assets increased from 0.84% ​​to 1.40%.

The bank mainly attracts client money for the services rendered, and these funds are quite diversified (between legal entities and individuals), but they mainly invest in loans.

PJSC Rosbank is on the Lombard List, and the Bank of Russia accepts bonds of the credit institution in question as collateral.

Has the right to work with the Pension Fund of the Russian Federation and can attract its funds in trust management, in deposits and savings for housing military personnel.

Has the right to work with non-state pension funds implementing the mandatory pension insurance, and can attract pension savings and savings for housing for military personnel.

Has the right to open accounts and deposits in accordance with the law 213-FZ of July 21, 2014, i.e. organizations of strategic importance for the military-industrial complex and security of the Russian Federation; authorized representatives of the Bank of Russia were appointed to the credit institution.

The bank's liquid assets are those funds of the bank that can be quickly turned into cash in order to return them to depositor customers.

To assess liquidity, consider a period of approximately 30 days during which the bank will be able (or not able) to meet part of its financial obligations. This "part" is called the "proposed outflow".

Let us briefly present the structure of highly liquid assets in the form of Table 4.

Table 4 Structure of highly liquid assets of Rosbank PJSC

The amount of funds on accounts with the Bank of Russia increased by 1,003 million rubles. or by 798.75%. The amount of NOSTRO correspondent accounts in banks for the analyzed period showed a decrease by 12,082 million rubles. and amounted to 54.97%. The volume of interbank loans placed for up to 30 days in 2016 amounted to 57,185 million rubles. or 52.87%.

The amount of highly liquid securities of the Russian Federation increased by 796 million rubles. or by 113.41%. The amount of highly liquid securities of banks and governments in 2016 amounted to 1842 million rubles, for the analyzed period increased by 796 million rubles. and amounted to 176.10%. The amount of highly liquid assets, taking into account discounts and adjustments, decreased by 15,026 million rubles. and amounted to 87.80%.

The structure of current liabilities is shown in table 5.

Table 5 Structure of current liabilities of Rosbank PJSC

It can be seen from the table that the amount individuals with a period of more than a year increased by 3888 million rubles. and amounted to 104.98%.

The amount of other deposits of individuals (including individual entrepreneurs) (for a period of up to 1 year) increased by 35,871 million rubles over the analyzed period. or by 139.05%. The amount of deposits and other funds of legal entities (for up to 1 year) decreased over the analyzed period by 33,124 million rubles, and amounted to 83.84%. The amount of correspondent accounts of LORO banks showed a decrease by 7493 million rubles. and amounted to 78.80%. The amount of interbank loans received for up to 30 days is also in a negative position and amounts to 65.86%. The amount of own securities decreased by 1665 million rubles. and amounted to 21.61%. The amount of obligations to pay interest increased over the analyzed period by 1,359 million rubles. and amounted to 109.22%. The expected cash outflow decreased by 25,107 million rubles. or 85.14%. The amount of current liabilities decreased by 9004 million rubles and amounted to 97.99% for the analyzed period.

The structure of earning assets at the current moment and a year ago is reflected in tab. 6.

Table 6 Structure of earning assets of Rosbank PJSC

The table shows that interbank loans increased by 36,943 million rubles. and amounted to 142.65%. Loans to legal entities for the analyzed period amounted to 101.73%, showing an increase of 4117 million rubles. Loans to individuals decreased by 99,690 million rubles. and amounted to 58.78%. Promissory notes decreased by 597 million rubles. and amounted to 92.74%. Investments in leasing operations and acquired rights of claim in 2016 amounted to 7526 million rubles, for the analyzed period they increased by 269.07%. Investments in securities increased by 15,399 million rubles. and amounted to 111.53%. Other profitable loans amounted to 4009 million rubles. or 0.56%, for the analyzed period increased by 65 million rubles. or 101.65%. Earning assets decreased over the analyzed period by 142,596 million rubles. or 83.28%.

Analytics on the degree of security of loans issued, as well as their structure is presented in tab. 7.

Table 7 Analytics on the degree of security of loans issued by Rosbank PJSC

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

The table shows that the securities accepted as collateral for loans issued decreased over the analyzed period by 20,553 million rubles. and amounted to 82.64%. Property accepted as collateral increased by 656,759 million rubles. or by 345.20%. The amount of the loan portfolio in 2016 amounted to 620143 million rubles, specific gravity which amounted to 121.64%. During the analyzed period, there was a decrease by 31618 million rubles. or 95.15%.

A brief structure of interest-bearing liabilities (i.e. for which the bank usually pays interest to the client) (tab. 8).

Table 8 Structure of interest liabilities of PJSC Rosbank

The table shows that the amounts of deposits of individuals have slightly changed, the amounts of funds of banks (interbank loans and correspondent accounts), funds of legal entities have decreased, and the total amount of interest-bearing liabilities has decreased by 15.0% from 731.90 to 622.11 million rubles.

Profitability of sources of own funds (calculated according to balance sheet data) increased over the year from 1.71% to 2.35%. At the same time, the return on equity ROE (calculated according to Forms 102 and 134) increased over the year from 5.78% to 9.44% (here and below, data are given in percent per annum for the nearest quarterly date).

The net interest margin changed slightly over the year from 2.85% to 2.95%. The yield on lending operations changed slightly over the year from 10.61% to 10.54%. The cost of borrowed funds decreased over the year from 5.80% to 5.39%. The cost of borrowed funds from banks decreased over the year from 7.07% to 6.60%. The cost of household funds (individuals) decreased over the year from 5.78% to 4.89%

We present the structure of own funds in the form of table 9.

Table 9 Structure of own funds

Over the year, sources of own funds increased by 5.1%. But over the past month (December 2016), sources of own funds increased by 2.7%.

A brief capital structure is shown in table 10.

Table 10 Brief capital structure

The size of the bank's capital, reporting date amounted to 119.23 million rubles.

Let's consider indicators of credit risk and their changes during the past year (tab. 11).

Table 11 Credit risk indicators of PJSC Rosbank in 2016

The share of overdue loans during the year tends to practically not change, but over the last six months it tends to decrease.

The share of provisions for loan losses during the year and the last half of the year tends to decrease.

The amount of the standard for the size of large credit risks H7 (max. 800%) tends to increase during the year, however, over the last six months it tends to practically not change.

The level of overdue loans as of the latest date is in line with the average for Russian banks (about 3-4%).

The level of provisioning as of the last date under consideration is in line with the average for Russian banks (about 10-11%).

At the moment, the conditional coefficient of averaging FOR, equal to the value of 0.46, means that credit organisation with high probability averages FOR and belongs to the 1st, 2nd or 3rd reliability group.

Now let's check some indirect factors that point to possible problems and reliability (tab. 12).

Table 12 Indirect factors indicating possible problems and reliability of Rosbank PJSC in 2016

Analysis of financial activity and statistical data for the past year of a credit institution Public joint-stock company Rosbank indicates that there are no negative trends that could affect financial stability bank in the future.

As of January 1, 2017, the total loan portfolio of Rosbank in the Far East amounted to more than 33 billion rubles, the total deposit portfolio - 19.9 billion rubles.

The total portfolio of attracted funds from individuals of the Far Eastern branch of Rosbank grew by 10% in 2016 and reached RUB 16.6 billion. The main share in the portfolio is occupied by term deposits, the total amount of which at the end of the year amounted to 10.2 billion rubles, with an increase of 12%. Just like last year, the sales growth driver was the 150 Years of Reliability deposit, which provides maximum profitability and flexible conditions when placing large amounts. The branch daily serves over 203 thousand active clients of the bank.

The branch's retail loan portfolio in 2016 amounted to RUB 15.2 billion. The main share in it is occupied by non-purpose loans - over 60%. In 2016, Rosbank issued more than 17.4 thousand loans to residents of the Far East. consumer loans for a total amount of 6.8 billion rubles.

The Far East branch continues to work actively with representatives of small businesses and individual entrepreneurs. In 2016, Rosbank offered new loan products for investment and current purposes, including overdrafts for current and new bank customers. Rosbank also became a member of the state program for concessional lending small and medium business together with SME corporation. In 2017, the volume of placed funds of legal entities increased by 48% in terms of deposits, and by 26% in terms of account balances. The number of active clients exceeds 6.6 thousand. Rosbank has special products for entrepreneurs, including individual offers for participants in foreign economic activity on conversion operations and support for transaction passports. This program aroused particular interest, in connection with which special seminars were held in a number of regions of the Far East for enterprises participating in foreign economic activity, teaching clients to use effective financial instruments bank for international business. For companies in the trade sector, Rosbank offered the Mobile Cashier card, which combines the functions of depositing revenue to a current account and withdrawing cash through ATMs without visiting a bank office.

The direction of VIP-service in the region is actively developing. The growth of the client base in 2016 amounted to 40%. The amount of balances on customer accounts in foreign currency almost tripled. In addition to using classic instruments for depositing funds, VIP clients have the opportunity to include in their financial portfolios investment decisions with a guarantee of capital protection - ILI ( investment insurance life). Thanks to the open architecture principle, clients have access to instruments diversified by currencies, terms, country, industry, types of underlying assets. Over the past year, VIP clients of the Far Eastern Branch have invested more than 50 million rubles in ILI.

It should also be noted that Rosbank remains the only credit institution in the Far East with the participation international capital of systemic importance. The bank's VIP clients have access to international products and services of the Societe Generale group.

In 2016, the corporate loan portfolio grew by 6% to RUB 15.4 billion. Portfolio volume trade finance corporate clients of the Far Eastern Branch amounted to 2.6 billion rubles. The total amount of funds raised from legal entities of the branch, including balances on customer accounts and time deposits, amounted to RUB 3.3 billion.

The Far Eastern branch of Rosbank actively cooperates in terms of providing financing to municipalities of all levels, companies in the energy sector, trade, fish processing, agriculture and the fuel and energy complex. Rosbank won 18 open auctions held in 2016 by major companies and municipalities region, and opened credit lines in the amount of more than 13.3 billion rubles. For example, Rosbank opened a credit line with a total limit of 3.3 billion rubles for PJSC Far Eastern Energy Company and 2.7 billion rubles for JSC Far Eastern Generating Company (DGC), which are part of the RAO ES of the East holding (RusHydro group ). These agreements were the result of the victory of Rosbank in tenders in which other major Russian banks also took part.

The Far East branch of Rosbank has 56 branches in the Primorsky, Khabarovsk, Kamchatka Territories, the Amur, Sakhalin, Magadan and Jewish Autonomous Regions, the Republic of Sakha (Yakutia). ATM network -435 ATM.

Under the reliability of the bank we will understand the totality of factors under which the bank is able to fulfill its obligations, have an adequate margin of safety when crisis situations, do not violate the standards and laws established by the Bank of Russia.

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

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

Public Joint Stock Company ROSBANK is largest by a Russian bank and ranks 11th among them in terms of net assets.

As of the reporting date (October 01, 2019), the value of net assets of ROSBANK Bank amounted to 1223.12 billion rubles In a year assets increased by 20.60%. Growth of net assets slightly affected the return on assets ROI: over the year, the net return on assets fell from 1.47% to 1.46% .

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

ROSBANK - subsidiary foreign bank.

ROSBANK - is on the pawn list , and the Bank of Russia accepts as collateral the bonds of the credit institution in question; has the right to work with the Pension Fund of the Russian Federation and may involve its funds in trust management, in deposits and savings for the housing provision of military personnel; has the right to work with non-state pension funds that provide mandatory pension insurance , and can attract pension savings and savings for housing for military personnel; has the right to open accounts and deposits in accordance with the law 213-FZ of July 21, 2014. , i.e. organizations of strategic importance for the military-industrial complex and security of the Russian Federation; to a credit institution appointed authorized representatives of the Bank of Russia.

Liquidity and reliability

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

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

From the table of liquid assets, we see that the amounts of cash on hand have changed slightly, the amounts of funds on accounts with the Bank of Russia have increased, the amounts of NOSTRO correspondent accounts in banks (net), interbank loans placed for up to 30 days have greatly increased, the amounts of highly liquid securities have greatly decreased. securities of the Russian Federation, highly liquid securities of banks and governments, while the volume of highly liquid assets, taking into account discounts and adjustments (based on Ordinance No. 162.73 to 250.34 billion rubles

Structure current liabilities is shown in the following table:

During the period under review, what happened to the resource base was that the amounts of deposits of individuals with a term of more than a year, deposits and other funds of legal entities (for a period of up to 1 year), own securities slightly changed, the amounts of other deposits of individuals increased (in tons .h. IP) (up to 1 year), incl. current funds of legal entities (excluding individual entrepreneurs), interest payment obligations, arrears, accounts payable and other debts, the amounts of correspondent accounts of LORO banks have greatly increased, the amounts of interbank loans received for up to 30 days have significantly decreased, while the expected outflow of funds has increased over year from 217.61 to 238.95 billion rubles

At the moment under consideration, the ratio of highly liquid assets (funds that are easily available to the bank over the next month) and the estimated outflow of current liabilities gives us the value 104.77% what says good margin of safety to overcome a possible outflow of funds from bank customers.

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

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

According to the median method (discarding sharp peaks): the sum of the norm of instant liquidity H2 during of the year tends to significant growth, but for the last half a year tends to increase, the amount of the standard current liquidity H3 during year and last semester tends to significant growth, and the expert reliability of the bank during year and last semester tends to increase.

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

Structure and dynamics of the balance sheet

The volume of assets generating income for the bank is 87.48% in total assets, and the volume of interest-bearing liabilities is 82.93% in total liabilities. The volume of earning assets roughly corresponds to the average for the largest Russian banks (87%).

Structure earning assets at the moment and a year ago:

We see that the amounts of Interbank loans, Loans to legal entities, Promissory notes have changed slightly, the amounts of Loans to individuals, Investments in leasing operations and acquired rights of claim have greatly increased, the amounts of Investments in securities have greatly decreased, and the total amount of earning assets increased by 16.9% from 915.44 to 1069.95 billion rubles

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

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

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

We see that the amounts of Funds of banks (Interbank credit and correspondent accounts), Funds of legal entities have changed slightly. individuals, deposits of individuals. persons, and the total amount of interest liabilities increased by 21.8% from 832.98 to 1014.29 billion rubles

The structure of assets and liabilities of PJSC ROSBANK can be considered in more detail.

Profitability

Profitability of sources of own funds (calculated according to balance sheet data) insignificantly over the year from 7.26% to 7.26%. At the same time, the return on equity ROE (calculated on forms 102 and 134) increased over the year from 11.10% to 11.98%(here and below, data are given in percent per annum for the nearest quarterly date).

Net interest margin decreased over the year from 3.52% to 3.07%. Profitability of lending operations decreased over the year from 10.48% to 9.82%. The cost of funds raised has changed little over the year from 4.72% to 4.69%. The cost of borrowed funds from banks increased over the year from 5.16% to 5.37%. The cost of household funds (individuals) decreased over the year With

Analysis of the structure of the loan portfolio of JSCB ROSBANK

According to experts, 2013 has become quite difficult for Russian economy. The slowdown in economic growth that began in 2012 intensified and turned into stagnation. According to Rosstat, Russia's GDP growth in 2013 was only 1.3% against 3.4% in 2012. Gross value added growth slowed down in all sectors of the Russian economy. At the same time, the largest growth in 2013 was recorded in the field of financial activities and amounted to 12.0% (19.6% in 2012). The growth of value added in trade in 2013 slowed down to 1.1% from 3.8% in 2012, mining - up to 0.9% to 1.6%, in transport and communications - 0.9% from 3.8%, in manufacturing industries - 0.8% from 2.7%.

The share of expenditures on final consumption in the structure of GDP at the end of 2013 increased and amounted to 71.1% (for comparison - 68.3% in 2012). The share of net exports decreased in 2013 to 5.7% from 7.4% in 2012.

The only source of growth in 2013 remained private consumption, which supported growth consumer lending, and increase wages budget employee. However, the growth rate of retail lending, which was the main driver of the banking market in 2010-2012, slowed down to 30%. In the future, this trend may continue due to the introduction of additional restrictions by the Central Bank of the Russian Federation in order to streamline the consumer lending market, the adoption of which is caused by high level debt burden of the population and the growth rate of overdue debt, which in 2013 for the first time exceeded the growth rate of the loan portfolio.

Also, 2013 was characterized by a significant decline in investment in the Russian economy and the outflow of capital from the country, the main reason for which can be called the completion of a number of large-scale government infrastructure projects.

At the end of 2013, the assets of the banking sector grew by 16% against 19% in 2012. The stagnation of the Russian economy had a negative impact, first of all, on the growth rate of lending to large businesses (10% in 2013 against 12% in 2012) . The segment that managed to maintain the previous growth rates (17-18% per year) is lending to small and medium-sized businesses.

Nonetheless, corporate business remains an important area of ​​activity and plays a significant role in the formation of the Bank's loan portfolio and income. The bank has a widely diversified client base, which can provide a wide range of banking services.

According to the segmentation of the customer base, the corporate block includes customers with annual revenues of more than 4.0 billion rubles.

For JSCB ROSBANK servicing corporate clients remains one of the priorities, and by developing all areas of this business, the Bank offers a full range of banking services.

The Bank has a diversified corporate loan portfolio, a significant share of which is funds provided to enterprises in the electric power industry, the petrochemical and oil and gas industries, ferrous and non-ferrous metallurgy, mechanical engineering, the military-industrial complex, wholesale and retail trade, and the food industry.

In 2013, the Bank retained its interest in servicing small and medium-sized businesses (hereinafter - SMEs). The presence of a branch network (SME products are provided in 97 branches of the Bank) provides an opportunity for small and medium-sized businesses to receive any banking service in a location as close as possible to the place of business.

At the end of 2013, over 1408 clients of small and medium businesses (including individual entrepreneurs) various sectors of the economy (trade, industry, construction, exploration and mining, metallurgy, Agriculture and agro-industrial complex, mechanical engineering) loans were issued in excess of 10 billion rubles.

The loan portfolio of JSCB ROSBANK as of 01/01/2013 and 01/01/2014 is presented in Table B.1.

Thus, the volume of net loan debt as of January 1, 2014 amounted to 47,9159,870 thousand rubles, which is 9,327,732 thousand rubles. more than as of January 1, 2013. As of January 1, 2014, the volume of other funds placed with the Bank of Russia amounted to 3,569,213 thousand rubles. while on 01.01.2013 their number was zero. The amount of interbank loans and deposits decreased during the reporting year by 9,781,402 thousand rubles. The volume of loan debt of legal entities and individuals for the reporting year increased by 1,847,446 thousand rubles. and 17029539 thousand rubles. accordingly, at the same time, the growth rate of the amount of loan debt of individuals outstrips the growth rate of the amount of loan debt of legal entities by 6.87%. The growth in lending to individuals can be explained by the nationwide trend towards an increase in the retail business.

The amount of reserves for possible losses on loans to legal entities decreased over the reporting year by 690,752 thousand rubles. and amounted to 01/01/2014 27819668 thousand rubles. The same indicator for loans to individuals, on the contrary, increased by 2511211 thousand rubles. and according to the data as of 01/01/2014 is 22587290 thousand rubles.

Geography of the loan portfolio of JSCB ROSBANK according to information as of 01.01.2014 and 2013 represented by the data in Table B.2, you can clearly see it in Figure 1.

Thus, according to the data as of 01.01.2014, as well as as of 01.01.2013, a significant part of loans (97.19% and 93.57%, respectively) was provided to companies operating in Russian Federation, which represents a significant geographic concentration in one region.

The largest share of loans invariably goes to clients of the Central Federal District(including Moscow and the Moscow region). In addition, there is a trend to reduce the issuance of loans to customers foreign countries- territories of the CIS, Europe, USA and others.

Figure 1 - Loan portfolio geography

OJSC JSCB ROSBANK as of January 1, 2014

The structure of the retail loan portfolio of JSCB ROSBANK is shown in table 5.

Table 5 - Structure of the retail loan portfolio of JSCB "ROSBANK"

The structure of the retail loan portfolio in 2013 changed somewhat due to a reduction in the share of car loans - 27.37% as of January 1, 2014 compared to 32.92% as of January 1, 2013 (growth in this area of ​​lending in reporting year lagged behind other areas of retail lending). Share of other consumer loans increased to 49.03%, and the share mortgage loans increased to 22.11% (by 18446168 thousand rubles and 7099362 thousand rubles respectively). Sales growth credit cards and overdrafts as part of consumer loans in 2013 was facilitated by a continuous increase in demand from the population and measures to improve the loan products provided by the Bank, taking into account changing market conditions.

The structure of loans to legal entities in JSCB ROSBANK is clearly shown in Figure 2.

Figure 2 - Structure of loans to legal entities of JSCB ROSBANK as of 01.01.2014, thousand rubles

Data reporting form 0409302 “Information on Placed and Borrowed Funds” provides detailed information on the consolidated sectoral structure of the Bank's corporate loan portfolio, which is presented in Table B.3.

The diagram confirms that the Bank has a diversified corporate loan portfolio. The Bank's clients are enterprises in the extractive industry, companies producing and distributing water, gas and electricity, manufacturing industries, enterprises of mechanical engineering, the military-industrial complex, wholesale and retail trade, the food industry, and transport companies.

The total volume of loans to legal entities for the reporting period increased by 12367447 thousand rubles, i.e. by 6.62%. Wholesale and retail lending has the largest share in the total volume of the corporate loan portfolio - 26.21%; R. the share of loans granted to enterprises in the mining industry and companies conducting real estate transactions decreased by 9,005,137 thousand rubles. and 619358 thousand rubles. respectively.

Table B.4 presents the loan portfolio of JSCB ROSBANK by terms remaining until the full repayment of the debt.

Depending on the terms of crediting, there are long-term, medium-term and short-term loans. The shorter the term of the loan, the more liquid it is. As maturities lengthen, liquidity decreases and credit risk increases. Table B.4 shows that the largest share in the structure of the loan portfolio is loan investments over 1 year.

The total amount of loans issued for a period of more than a year amounted to 01/01/2014 251.39 billion rubles, which is 4.19 billion rubles. more compared to the data as of 01/01/2013. Loans issued by JSCB ROSBANK to legal entities for a period of more than 1 year amounted to: 71.56 billion rubles. as of January 1, 2013, 72.56 billion rubles as of 01.01.2014 JSCB ROSBANK gives priority to issuing medium-term and long-term loans.

JSCB ROSBANK is a modern credit organization that takes an active position in all types of financial services. The bank is distinguished by flexibility in decision-making and an individual approach to each client. stable position on Russian market, the reputation of a reliable and proven Bank, as well as highly professional management allowed the Bank to make a profit of 858 million rubles.