Recommendations for improving the system of crediting pao rosbank. Prospects for improving the forms of ensuring the repayment of loans in PJSC Rosbank. Improving the methodology for calculating credit risks for corporate clients

Introduction

At present, the modernizing Russia is undergoing a gradual development of the market banking services, including factoring, and its integration into world economy. Factoring in Russia was created a little less than 30 years ago and is young compared to factoring in foreign European countries. Despite little experience, factoring companies have shown their high efficiency in the lending market. The advantage of factoring is not only in its main function - the purchase by the bank of receivables from organizations and the financing of local deficits Money organization, but also in the fact that with the help of factoring, an enterprise can receive many benefits in the form of related services from a factoring company, reducing risks. At the time of the progressive development of the factoring market, it is important to have a clear and complete understanding of the essence of the factoring services market and its possibilities of influencing the country's economy. At the moment in Russian society, in business, including due to the unstable economic situation in the country, a steady need for knowledge in the field of factoring has formed, which determines the relevance and significance of the chosen topic. The purpose of the final qualifying work for a bachelor's degree is to develop proposals for improving factoring PJSC operations Rosbank. To achieve this goal, it is necessary to solve the following tasks: - consider the concept of factoring and its main types and functions; - to present the history of factoring development in Russia and its modern practice; - compare factoring with similar operations; - to study the advantages and disadvantages of factoring operations for all participants; - analyze the financial activities of PJSC"Rosbank"; - develop proposals for improving the factoring operations of Rosbank PJSC. Object of study - Public Joint-stock company Rosbank. The subject of the study is the factoring operations of Rosbank PJSC. The relevance of the chosen topic is that factoring is a universal range of services that is vital for the supply of goods with a deferred payment, which is one of the main elements of an effective financial policy enterprises. To date Russian market requires a wide sale of goods and services on credit, and the financial and organizational capabilities of suppliers do not always allow it to be provided. The first chapter of the final qualification work shows the theoretical foundations of factoring operations: the concept, main types and functions of factoring, as well as the history of the development of factoring in Russia and its modern practice, considers the features of factoring that distinguish it from similar operations, reveals the stages and composition of factoring transaction participants. In the second chapter of the final qualifying work, factoring operations are considered on PAO example Rosbank. A brief description of the bank is presented, an analysis of the financial performance of Rosbank PJSC is carried out, and an analysis of factoring operations in Rosbank PJSC is made. In the third chapter, proposals are developed for improving factoring operations in Rosbank PJSC.

INTRODUCTION 4 1. THEORETICAL FOUNDATIONS OF FACTORING OPERATIONS 6 1.1. The concept, main types and functions of factoring. History of factoring development in Russia and its modern practice 6 1.2. Advantages and disadvantages of factoring. Comparison of factoring with similar operations 15 1.3. Conditions and participants of the factoring transaction 19 2. ANALYSIS OF FINANCIAL ACTIVITIES OF PJSC ROSBANK 23 2.1. Brief characteristics of PAO Rosbank 23 2.2. Analysis of financial indicators of PJSC Rosbank 26 2.3. Analysis loan portfolio PJSC Rosbank 32 3. PROPOSALS TO IMPROVE FACTORING OPERATIONS OF PJSC ROSBANK 38 3.1. Features and prerequisites for the development of factoring operations in the Russian Federation 38 3.2. Measures to develop lending in PJSC Rosbank 41 3.3. Calculation of the effectiveness of the proposed measures 44 CONCLUSION 46 LIST OF USED SOURCES 48 APPENDIX 51

Bibliography

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An excerpt from work

1. THEORETICAL FOUNDATIONS OF FACTORING OPERATIONS 1.1. The concept, main types and functions of factoring. History of factoring development in Russia and its modern practice Factoring is one of the most ancient forms of trade crediting. Its individual features can be found in the Roman Empire, and in the era of King Hammural, 4000 BC. The word factor comes from the Latin verb facio, which means “one who does”. Factoring began to develop actively in England in the XIV century, which was directly related to the development of the textile industry. At that time, sales markets were removed from the places of production, factors played the role of a connecting link between manufacturing enterprises and end buyers of the products. Before the factor that knew commodity market, the solvency of buyers, the laws and trade customs of a given country, the tasks were to find reliable buyers, store and sell goods, as well as the subsequent collection of trade proceeds. Since about the mid-1980s, the factoring industry has shown the highest growth rates in the financial sector of the world economy. The volume of assigned receivables in 1998 amounted to 456 billion euros, by 2003 it had already reached 760 billion euros, thus increasing by more than 160%. To date, the market has about a thousand companies located in North and South America, Europe, Asia, Australia and Africa. Europe is the largest growth market, accounting for 71% of factoring turnover, followed by the Americas (14%) and Asia (14%). Since the middle of the 20th century, international factoring began to develop. In 1996, the first factoring association appeared - International Factors Group (IFG), which today unites more than 60 companies from 41 countries of the world. The association has developed electronic system transfer of information between factoring companies, which is used to very quickly assess the creditworthiness of debtors around the world, to establish credit limits and monitoring the status of supplies and payment discipline of buyers. The history of factoring development in Russia spans 20 years, of which only the last 5 years can truly be considered years of market development.

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Purchase - sale foreign exchange in cash and non-cash forms

Attracting deposits and placement of precious metals

Issuance of bank guarantees

Making money transfers on behalf individuals without opening bank accounts(excluding postal orders)

Issuance of guarantees for third parties, providing for the fulfillment of obligations in cash

Acquisition of the right to claim from third parties the fulfillment of obligations in cash

Trust management of funds and other property under an agreement with individuals and legal entities

Carrying out operations with precious metals and precious stones in accordance with the legislation of the Russian Federation

Leasing to individuals and legal entities of special premises or safes located in them for storing documents and valuables

Leasing operations

Provision of consulting and information services

Throughout its history, PJSC Rosbank has paid great attention to the implementation of social projects. PJSC Rosbank is one of the most reliable Russian banks. This makes it attractive for everyone who would like to save and increase the accumulated funds, receive high-quality banking services.

The structure of the entire bank is shown in Figure 2.

Figure 2 - Organizational PJSC structure"Rosbank"

The general management of the Bank is carried out by the Board of Directors between general meetings shareholders. The main executive body is the Board headed by the Chairman of the Board. The board includes the heads of departments, which include functionally separated structural units.

Frontal divisions provide customer service in all areas of activity, and supervision of certain activities is carried out by the relevant structural division of the profile.

If a transaction requires the participation of several structural divisions, then a responsible employee is appointed in one or another structural unit to support these types of transactions. This expresses the elements of the matrix control circuit, and common system management can be characterized as linear-functional.

The goal of PJSC Rosbank is to provide consulting services to Russian and Western companies, organize mergers and acquisitions and raise financing in Russian and international markets in various forms from the issuance of bonds to the use of complex structured products.

Strong partnerships with leading investment banks in the USA and Europe allow us to cover not only Russian, but also international capital markets.

Consider the main performance indicators of Rosbank PJSC in Table 4.

Table 4

Key performance indicators of Rosbank PJSC

Index				Deviation
				Abs., million rubles
Profit before tax
Funds and Profits
Loans to enterprises (including individual entrepreneurs)
Consumer loans (without overdue)
Delay consumer loans
Securities
Bonds
Bank bills
Non-bank bills
Property
Settlement accounts
Resident deposits
Deposits non-residents
Deposits of individuals
ATM turnover

The table shows that assets in 2016 amounted to 915,737 million rubles. (which is 123.34%). This growth was driven by an increase in the securities portfolio and an increase in customer lending.

Profit before tax for the analyzed period decreased by 10,272 million rubles. or by 25.56%, since in 2016 the profit was at a loss and amounted to 2,091 million rubles. The reasons for this loss are excessive “jumps” in exchange rates, as well as the imposition of sanctions against Russia.

Funds and profit in 2016 increased by 8,041 and amounted to 107.67%, which is primarily due to an increase in the average interest rate on loans provided.

Loans to enterprises (including IP) for the analyzed period increased by 63,348 million rubles. And amounted to 132.87%. Consumer loans (without delay) showed a decrease by 61,978 million rubles. And it was 72.13%. Consumption consumer loans increased by 9.176 million rubles. and amounted to 173.30%.

Securities in 2016 amounted to 114,370 million rubles, the total growth for the analyzed period was 141.50%. Bonds for the analyzed period increased by 47,090 million rubles. and amounted to 173.28%.

Promissory notes of banks showed a decrease of -13,266 million rubles. and amounted to 18.51%. As a result of the decrease in investments in banks' promissory notes, their share in securities portfolios decreased.

Non-bank accounts also showed a decrease of 284 million rubles. During the study period, the volume of property increased by 12.772 million rubles. And amounted to 165.38%. Settlement accounts showed an increase of 43,877 million rubles. and amounted to 145.88%. Residents' deposits increased by 70,468 million rubles. and amounted to 181.52%. Deposits of non-residents decreased by 16,010 million rubles, or by 10.75%.

The volume of deposits of individuals in 2016 amounted to 192,416 million rubles, for the analyzed period - 36,963 million rubles. Or 123.78%.

The turnover of ATMs amounted to 51.309 million rubles, for the analyzed period - by 8,297 million rubles. or 86.08%.

Thus, at the moment, according to the cost approach, the bank has a high potential due to the improvement of the loan portfolio, which affected the increase in the value of net assets.

One of the main principles of activity of Rosbank PJSC is information openness. This is primarily due to the financial performance of the bank. In addition to the mandatory quarterly and annual reporting on Russian standards, OJSC Rosbank traditionally prepares financial statements in accordance with international standards.

The main task of PJSC "Rosbank" in the field of corporate finance is to provide consulting services to Russian and Western companies, organize mergers and acquisitions, conduct activities to raise funds for potential companies in the Russian and international markets in various forms from the issuance of Shares and bonds to the use of complex structured products .

Extensive experience and excellent understanding of all areas of investment banking allow us to offer clients comprehensive solutions to problems of any volume and level of complexity.

PJSC "Rosbank" offers its VIP clients a first-class banking services, the main principles of which are complexity, strict confidentiality and an individual approach that takes into account the wishes of the client.

A personal manager assigned to a VIP client develops individual service plans. At any time convenient for the VIP client, a personal manager consults on banking matters, legal matters as well as taxation personal income and client property.

The accumulated experience in the field of private lending allows the bank to pursue a balanced lending policy that maximally takes into account the interests of both the recipient of the loan and the bank.

Separate regulations Bank defined and structured the decision-making mechanism for credit transactions. The vertical structure was formed from credit committees of different levels, differentiated in accordance with the assumptions for making decisions on confirming credit operations for various amounts.

The competence of the highest level Credit Committee (Chairman of the Committee - Chairman of the Board of the Bank) includes transactions that make up a significant part of the Bank's capital. For all subsequent subordinate credit committees, decision-making limits are determined in proportion to the position of members of credit committees in descending order.

Due to the fact that one of the main profiles of the Bank is consumer lending, and also taking into account the fact that decisions on issuing loans of this type cannot be carried out in accordance with the established scheme (an agreement with Credit Committee), the Bank has developed a separate decision-making mechanism for this species loans.

This mechanism is a method whose principle is based on comparing various data about the borrower that he provides to the Bank (some data is checked by the Security Service of the Bank), as well as individual data about the potential borrower that the Bank is able to collect independently.

Based on these data, a decision is made to grant or not to grant a loan. This methodology is a priori imperfect, and the loans provided based on it have high percent non-repayment and / or improper debt service (untimely and incomplete).

This high risk for consumer loans is initially built into the interest rate on the loan.

2.2 Analysis of the bank's financial performance

PJSC Rosbank is the largest Russian bank and among them ranks 14th in terms of net assets.

Let's analyze economic activity PJSC "Rosbank" based on data financial statements.

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 for trust management, deposits and savings for housing provision of 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 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 have been appointed to the credit institution (tab. 5).

bank creditworthiness credit

The balance sheet reflects the financial condition of the enterprise on a certain date. One section of the balance sheet reflects the assets of the bank, while

as the other part shows liabilities and equity.

Assets include cash, precious metals and stones, loans, investments in securities, bank property, accounts receivable, i.e. reflects the allocation of funds. Liabilities are intended to account for the authorized capital and funds, attracted funds, received interbank loans, bank profits, accounts payable and other liabilities that are the bank's resources.

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.

Let us present the structure of highly liquid assets in the form of a table6.

Table 6

Structure of highly liquid PJSC assets"Rosbank"

Name of indicator				Abs., million rubles
cash on hand
funds on accounts with the Bank of Russia
NOSTRO correspondent accounts in banks (net)
interbank loans placed for up to 30 days
highly liquid securities of the Russian Federation
highly liquid securities of banks and states
highly liquid assets subject to discounts and adjustments

The table shows that the strong liquidity position is due to the high volume of liquid and highly liquid assets, which is reflected in the sufficient coverage of potential outflows by highly liquid assets. The amount of funds on hand decreased by 14,507 million rubles. and amounted to 53.15% for the analyzed period.

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 Bank maintains its liquidity through stable income by investing in securities.

On the reporting date As of April 01, 2017, the net assets of ROSBANK amounted to 782.91 billion rubles. During the year, assets decreased by -5.95%. The decline in net assets had a positive effect on the return on assets ROI: over the year, the return on assets net grew from 0.84% ​​to 1.40%.

In order to maintain liquidity, the bank should strive to minimize costs when selling assets and attracting

liabilities, which is a prerequisite for maintaining the stability of its financial condition.

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

The current liabilities of Rosbank PJSC include:

Liabilities to banks

Commitment to clients and savings deposits(deposits),

Obligations of the clientele under the acceptances issued for them,

Unpaid taxes, etc.

The structure of current liabilities is shown in Table 7.

Table 7

Structure of current liabilities of Rosbank PJSC

Name of indicator				Abs., million rubles
deposits of individuals with a term of more than a year
other deposits of individuals (including individual entrepreneurs) (up to 1 year)
deposits and other funds of legal entities (up to 1 year)
correspondent accounts of LORO banks
interbank loans received for up to 30 days
own securities
obligations to pay interest, arrears, accounts payable and other debts
expected cash outflow
current liabilities

The table shows that the amount of deposits of 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) for the analyzed period increased by 35871 million rubles. 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%. 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%. 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 reason for this is the growth of income through the favorable allocation of available resources. Resources commercial bank represent the bank's liabilities and sources of own funds.

The expected cash outflow decreased by 25,107 million rubles. or by 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 is shown in Table 8.

Table 8

Name of indicator				Abs., million rubles
Interbank loans
Corporate loans
Loans to individuals
Investments in leasing operations and acquired rights of claim
Investments in securities
Other income-generating loans
Income assets

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. The increase in the share of loans to legal entities and the decrease in the share of loans to individuals is primarily due to a change in the approach to collateral.

During 2016, organizations were actively lending due to the fact that each product was accompanied by collateral in the form of real estate, when the analysis procedure for lending to individuals was only tightened credit history and other factors

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 increased by 269.07%. Investments in securities increased by 15399 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 by 101.65%. Earning assets decreased over the analyzed period by 142,596 million rubles. or 83.28%. During the analyzed period, there was a significant change in the total value of the bank's assets and its constituent items. This change is primarily due to a change in the volume of loans to individuals (58.78%) and the volume of promissory notes (92.74%).

Analytics on the degree of security of loans issued, as well as their structure is presented in tab. 9

Table 9

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

Name of indicator				Abs., million rubles
Securities accepted as collateral for issued loans
Property accepted as security
Loan portfolio amount

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%. The property accepted as security increased by 656,759 million rubles. or by 345.20%.

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%. The Bank focuses on diversified lending, the form of which is guarantees and guarantees. The overall level of loan collateral is quite high, and the possible default of loans will most likely be compensated by the amount of collateral.

The bank pays special attention to the conditions for receiving contractual funds from interest payments and repayment of the credit institution. If the bank expects to receive all interest and principal on the loan in full, but with the current likelihood that these funds will be received later than the date agreed in the contract, amortization is estimated. The Bank analyzes depreciation in two main areas: the provision for impairment on an individual basis and on a collective basis. The Bank determines the allowance required for each individually significant loan on an individual basis.

Another important risk that a bank faces in the course of its business is liquidity risk, which is the risk that the Bank will not be able to meet its payment obligations at maturity in the normal course of business and under pressure.

Currency risk is the risk associated with the effects of fluctuations exchange rate on cost financial instruments. The management of Rosbank PJSC has set limits on the risk level for positions on different currencies in accordance with the requirements of the Central Bank. Positions are monitored daily.

Another risk that is important to a bank is operational risk, the risk of loss due to system failure, human error, fraud or external events. The Bank cannot expect to eliminate all operational risks, but manages these risks by applying a system of controls, as well as controlling potential risks and responding accordingly. The control system ensures an efficient distribution of responsibilities, procedures for access, authorization and coordination, training of personnel and procedures for conducting assessments, including internal audit.

The risk management system of PJSC "Rosbank" is the relationship of methods, methods, methods of work of personnel, management bodies of the Bank.

Analysis of financial activity and statistics for 2014-2016. OJSC "Rosbank" indicates the absence of negative trends that may affect the financial stability of the bank in the future.

2.3 Analysis of credit operationsPJSC Rosbank

To this end, we will study the state of the loan portfolio of PJSC Rosbank (Table 10).

Table 10

Composition and structure of the loan portfolio of Rosbank PJSC for 2014-2016

Index				Abs., million rubles
For legal entities
including, overdue
physical
including, overdue
Loan portfolio
including, overdue

As can be seen from the data in the table, the loan portfolio of Rosbank PJSC consists of loans provided to legal entities and individuals. In 2014, the majority of loans (50.75%) were provided to legal entities. 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 to legal entities by 35.71% and a decrease in the volume of loans to individuals by 28.94%.

Despite the increase in lending to legal entities, the share of overdue debt tended to decrease - 4.23%. The level of overdue debts of legal entities turned out to be half as much as the share of overdue debts of the population, which increased by 8.88% 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 provisions for provisions for possible losses.

We will reflect the indicators of overdue debt on loans issued to individuals in table 11.

Table 11

Overdue debt on loans issued to individuals by Rosbank PJSC for 2014-2016

The table shows that the volume of loans provided to individuals increased by 42,815 million rubles. and amounted to 132.35%.

The volume of overdue debts of individuals also showed an increase and amounted to 23,718 million rubles, the growth share is 187.98%.

Despite the increase in the share of overdue debt by 8 million rubles. in the total loan portfolio, the Bank adheres to a conservative approach to credit risk assessment 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 12).

Table 12

The share of debt qualified by quality categories for 2014-2016

As can be seen from the above data, in 2016, the bulk of the loan portfolio is loan and equivalent debt of the 1st and 2nd quality categories, which indicates the proper quality of the loan portfolio. Compared to 2014, the share of loans of the 1st and 2nd quality categories increased by 5.3 p.p. p.p.

These successes were achieved thanks to the credit risk management system created at Rosbank OJSC.

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

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

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

Application of a differentiated, multi-level, integrated approach to the evaluation of client 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 tools for managing credit risks are:

Improving the restriction policy, according to which decisions on granting loans are made either on a customer count or jointly by representatives of business units and divisions;

Implementation of the client base risk segmentation methodology;

Constant monitoring of the effectiveness of scoring models, continuous expansion of the coverage of scoring cards for credit products and client segments;

Rapid response to credit risk growth factors - tightening conditions and / or limiting credit to potential borrowers whose credit risk is assessed as “high” by changing and adapting scoring models, credit rules and conditions;

Application of pricing policy for differentiation 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 for such borrowers.

Portfolio structure consumer lending by types of lending is shown in Figure 3.

Figure 3 - Structure of the loan portfolio of Rosbank PJSC

Based on the data in Figure 3, we can say that the bulk of the loan portfolio of Rosbank PJSC is occupied by mortgage lending, which amounted to 188,338.4 thousand rubles. at the beginning of 2015.

Approximately the same volume in the structure of the loan portfolio is car loans - 146,623.57 thousand rubles. and consumer loans- 114558.3 ​​thousand rubles. The smallest volume was occupied by loans provided to VIP clients and employees - 4343.95 thousand rubles.

According to the all-Russian rating, PJSC Rosbank took the 2nd place in Russia in terms of the volume of consumer loans granted due to mortgage lending and lending to small businesses and 7th place among all Russian banks in Russia, in terms of loans to individuals.

On a monthly basis, the bank submits a report to the Central Bank of the Russian Federation and analyzes the lending of Rosbank PJSC, which makes it possible to identify the performance results of each of the additional lending offices, and in general the results lending activities bank, as well as to determine the positive and negative trends in the directions of the bank's lending activities.

Lending analysis includes data on changes in the size of the loan portfolio in absolute terms, in quantitative terms, the issuance and repayment of loans by their types, the received interest income on credit operations is indicated, the classification of the loan portfolio by risk groups is carried out.

We will analyze the credit operations of Rosbank PJSC.

In 2016, the volume of loan investments amounted to 988 loan agreements for total amount in ruble equivalent 119,992 thousand rubles.

The characteristics of lending operations by type of lending is as follows (table 13):

Table 13

Characteristics of credit operations of Rosbank PJSC in 2016

The table shows that in 2016 there were 988 credit transactions, of which 74 were commercial and 914 were consumer.

The actual debt from commercial loans is 112,507 million rubles. (105,022 million rubles more than from consumer).

Overdue debt from commercial loans is 474 million rubles. (471 million rubles more than from consumer).

Let's present structure of credit operations on fig. four.

Figure 4 - Structure of credit operations

The figure shows that consumer loans account for 89%. Commercial loans are 78% less and account for 11%.

The bank's clients are most interested in the program of lending to the population for any purpose.

Thus, the analysis of lending by Rosbank PJSC shows positive trends in the lending activities of this bank, as well as the demand for the offered products in the field of lending in the banking services market.

These indicators reflect the qualified approach of the bank's staff in carrying out credit operations, which allows us to say that each credit transaction passes through successive and necessary stages when issuing a loan.

2.4 Measures to improve the credit operations of the bank on the example of PJSC "Rosbank"

An analysis of the management of credit operations of Rosbank PJSC revealed the problems that the bank has to face in the process of credit operations.

Two points can be made here:

Organization of work with problem loans;

Focus on reducing the processing time of a loan application.

First, the key type of risk for the Bank is the risk of non-repayment or untimely repayment by borrowers of loans received from the Bank. Despite the fact that the share of overdue debt is small (0.16%), there are individual loans issued to large customers, the debt on which at the beginning of the reporting period in 2015 amounted to 13-18% of the bank's equity.

In its activity to solve this problem, Rosbank PJSC creates sufficient reserves for possible losses on loans, also maintains the structure of the loan portfolio in accordance with the standards of the Central Bank of the Russian Federation and follows the adopted course for diversification (risk sharing).

Secondly, in modern world Super competition and offers of various credit services PJSC "Rosbank" may lose ground due to the long processing of a loan application (a large package of documents, a long time to check the borrower's creditworthiness, etc.) (Fig. 5).

Figure 5 - Problems of PJSC "Rosbank" in the process of credit operations

Let us consider in more detail possible ways to improve lending in Rosbank PJSC.

Dealing with problem loans should include elements of insurance that banks include in their lending programs, some loans inevitably become problematic. This usually means that the borrower has not made one or more payments on time, or that the collateral value of the loan has dropped significantly. Although each problem loan has its own characteristics, they all have some common features that tell the banker that there are certain difficulties:

Unusual or unexplained reasons for the delay in delivery financial reporting, making payments or terminating contacts with bank employees.

Any unanticipated change in the borrower's methods for calculating depreciation, contributions to pension plans, inventory valuation, tax calculation, or income calculation.

Debt restructuring or refusal to pay dividends, change in the borrower's credit rating.

Adverse changes in the borrower's share price.

The presence of net losses for one or more years, measured using returns on assets, return on equity, or earnings before interest and tax.

In case of problems with a loan, the following main steps can be suggested, which foreign experts describe in relation to the development of loan repayment plans - the process of recovering bank funds in case of a problem situation:

Always keep in mind the purpose of developing such plans - to maximize the bank's chances of receiving full refund their funds.

It is critical to quickly identify and report any credit-related issues.

Separate the responsibility for developing such plans from the lending function to avoid potential conflicts of interest with a particular loan officer.

Loan officers should discuss as soon as possible possible problems with a troubled borrower, especially with regard to cost reduction, increase cash flows and management improvements.

Naturally, the most acceptable option is always to renegotiate the terms of the loan agreement, which gives the bank and its client the opportunity to resume normal activities. Even if there are serious problems with the loan agreement, the bank may have such problems with the client.

Insurance and attracting sufficient security allow you to repay loans and compensate for losses in the bank on interest on loans through insurance compensation from the insurance company or the implementation of the collateral. However, in the context of a complex and complex procedure for the implementation of collateral, credit insurance in a reliable insurance company looks more preferable, since in this situation Insurance Company, not a bank, deals with collateral issues, its availability, Security, saves bank money and employee hours credit departments and security services.

In order to reduce financial losses due to non-fulfillment by borrowers of their obligations, the bank takes the following active steps:

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

Dealing with problematic (overdue) credit debts at all stages of collection of overdue debts using developed and improved strategies, including with the involvement of external counterparties;

Collection of bad debts in court, including participation in bankruptcy proceedings and financial recovery of borrowers.

Thanks to the implementation of the above measures, the bank can control the quality of the loan portfolio, predict and minimize the amount of reserves and final losses for the Bank. The main directions for improving the credit operations of JSC Rosbank are shown in Figure 6.

Let's take a closer look at each direction.

1. Improving the quality of loan portfolios.

In order to build an effective system for managing the quality of the loan portfolio, a credit institution can be recommended to ensure a set of measures, in particular:

Formation of a loan portfolio in accordance with the chosen lending strategy, periodically adjusted to the market situation, as well as satisfying the optimal indicators of credit risk, liquidity and profitability;

Carrying out the selection of qualified personnel who will perform their functions under the guidance of experienced managers in the presence of a clear labor motivation;

Development of a clear mechanism for market research, sales management, staff training, identification of potential customers and analysis of their lending prospects;

Carrying out continuous monitoring of credit assets, taking into account the relative instability of the loan portfolio, first of all, in order to identify deteriorating loans and refuse them (an alarming loan must be identified before it becomes problematic in order to make a timely decision to maintain or terminate credit relations);

Achieving sustainable profitability by regulating the concentration of loans and setting lending targets such as volume caps problem loans of the total volume of current loans;

Regular analysis of the retrospective and current state of the loan portfolio to timely inform the bank's management about deviations from the lending strategy and the formation of objective management information.

Considering the problem of improving the quality of loan portfolios of the analyzed bank, it is important to understand that the quality of lending activity largely depends on the quality of credit risk management.

2. Expansion of credit and financial operations with all groups of clients.

The expansion of activities is carried out by the bank by searching for the most profitable both existing and future markets banking products and services tailored to the real needs of customers. Based on this, one of the main goals of banking marketing is to attract new customers, both depositors and borrowers. To do this, the bank develops and offers new services, improves the quality of existing ones.

The organization of marketing is based on the following principles: the orientation of the bank's structure and its employees to achieve certain marketing goals, the implementation of the bank's marketing policy; complex organization of marketing in the bank, including analysis, forecasting and planning, stimulation of the marketing service in its development; advanced training of employees in the field of marketing, ensuring control over marketing decisions.

3. Improving the quality of service and reducing queues at the Bank's offices

The main focus in improving the quality of service should be a thorough study of the opinions of customers coming through various communication channels, as well as improving the bank's processes in accordance with customer expectations.

The bank should implement a unified system for handling requests. Technological process provides for consideration of customer requests by specialized specialists. The reasons for requests are carefully analyzed, including in the context of the channels of their receipt. The conclusions are regularly brought to the attention of the bank's management, decisions are made to change technological processes.

An important stage in the organization of work with customer requests should be the creation of the Customer Care Service. Her tasks include identifying customer requests on the Internet, interacting with customers and analyzing the problems that led to the appearance of requests. Based on analytical data, the service identifies shortcomings in the bank's business processes and formulates proposals for their elimination, thereby improving the quality of customer service.

4. Improving the credit risk management system

The method of optimization analysis consists in redistributing funds on balance accounts, which, under given restrictions, for example, establishing the required level of liquidity, ensures the maximization of the indicator under consideration, for example, determining the minimum required amount of funds that must be on hand.

Balance optimization is characterized high level analysis and is one of the main elements of financial management in a commercial bank. At the beginning of the analysis, the parameter to be optimized, the type of optimization are selected, restrictions are introduced, that is, the permissible values ​​of the control parameters are set, which must be linear functions or the quotient of dividing linear by linear. Next, the accounts are determined, at the expense of funds on which optimization is carried out and the range of their change, after which a stage-by-stage calculation of the optimized indicator is performed.

5. Modernization of the branch network

When choosing a strategy for the development of a regional network, a bank should proceed from the fact that this strategy is functional, and its specific goals and objectives are formulated in accordance with the corporate strategy, taking into account the resource capabilities of the bank, the quality of internal technologies, competitive position, priority areas of activity, as well as features functioning and effectiveness of the existing network. The bank must clearly define what goals will be key in the development of the regional network: capturing a certain market share or increasing profitability, increasing the resource base or finding additional features placement of funds. Based on the target orientation of the network development, the bank must determine the type of strategy for regional network development.

In the work to reduce the time for consideration of applications in PJSC Rosbank, it is recommended to take measures to eliminate the causes that cause this problem:

A large package of documents for lending.

In order to attract more customers, it is necessary to review and reduce the number of documents required for obtaining a loan.

Errors of specialists (defects in documents).

This requires targeted work with staff.

These are the main steps to improve the management of credit operations of Rosbank PJSC. I would like to emphasize that the main idea in the study of this issue in the work is a systematic approach, the need for which is obvious when it comes to such complex problems as lending issues.

As a result, we can say that PJSC "Rosbank" as a modern commercial Bank"keeps up with the times" by pursuing a flexible credit policy that meets the latest requirements of the domestic credit market. However, the problems identified in the course of the analysis (the risk of non-repayment or untimely repayment of loans by borrowers, lengthy processing of an application for a loan) make us think about the future credit policy bank, which is far from cloudless.

Conclusion

Having studied the credit operations of the bank and their organization, we can conclude that in modern conditions the lending process is the backbone of the modern economy and is used by banks to generate income.

Lending operations are carried out in the presence of free cash. The loaned value is sold on the terms of payment, repayment and urgency. The main features of credit relations are repayment, urgency and payment, that is, funds are provided for a certain period, must be returned, and for their use the borrower pays a certain amount to the lender.

A commercial bank is an organization main function which is the mobilization of free cash economic entities and their placement in the economy. The implementation of this function affects the formation and use of credit potential funds. Lending is the most profitable and riskiest active operation of a commercial bank. Therefore, if the bank's goal is to maximize profits, then it should pay great attention to lending operations. To achieve this goal, the bank must manage the process of forming its resource base and use it effectively.

At present, the issue of efficient use of the resources of commercial banks is an important task of banking practice.

Efficient resource management of a commercial bank is a rather complex topic in Russian banking theory. Now each bank organizes its work on resource management in its own way. This is due to the various market segments in which a particular bank operates, with the lack of a generally accepted methodology for resource management. Therefore, each market participant must develop this problem, taking into account the peculiarities of the functioning and position of the bank in the banking services market.

The purpose of the loan is to generate income. Without pursuing this goal, the debtor does not take, and the creditor does not grant a loan. The lender hopes to receive interest on the capital, given the degree of risk. The borrower hopes that by using the borrowed funds he will be able to generate income that will be sufficient to pay interest to the lender.

Through the process of short-term and long-term lending, the function of redistributing funds in financial system countries.

The main forms of collateral for a loan and credit operations are: collateral, collateral and surety. bank guarantee. In Russian practice, the use of various forms of security has been widely developed.

Carrying out credit operations is directly related to risk. Particular attention is paid to credit risk, as in last years the degree of influence of credit risk on the activity of credit operations, as well as on the activity of Russian banks as a whole, was clearly revealed. Therefore, to reduce the risk, not only its essence was considered, but also its management.

Speaking about Rosbank PJSC, it should be noted that in its development the bank relies on rich experience in working with enterprises and organizations of various industries and forms of ownership.

The issue of resource management in modern conditions is of particular urgency, since the main financial indicator of the bank's activity - profit - depends on how efficiently the bank's resources are used. From correct use resources depends on both the volume and the dynamics of profit growth.

An analysis of the management of credit operations of Rosbank PJSC revealed the problems that the bank has to face in the process of credit operations.

These problems of credit operations provide the basis for developing proposals for improving the management of credit operations in Rosbank PJSC.

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 is determined by the financial solvency and business plans for the development of the borrowers' activities;

Dealing with problem (overdue) loans at all stages of collection of overdue debts using strategies that are being developed and improved, including with the involvement of external counterparties;

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

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INTRODUCTION 3
CHAPTER 1. THEORETICAL ASPECTS OF SHORT-TERM LENDING TO INDIVIDUALS IN A COMMERCIAL BANK. 6
1.1. Features of lending to individuals in a commercial bank. 6
1.2. Types of short-term loans for individuals. 12
1.3. Analysis of the consumer lending market in the Russian Federation 18
CHAPTER 2. ANALYSIS OF LOAN ACTIVITIES OF PJSC ROSBANK. 29
2.1. a brief description of PJSC Rosbank. 29
2.2. Analysis financial and economic activities of PJSC Rosbank (2013-2015) 32
2.3. Analysis of short-term lending to individuals. 51
CHAPTER 3. MEASURES TO DEVELOP LENDING TO INDIVIDUALS IN PJSC ROSBANK. 66
3.1. Measures to improve lending to individuals in PJSC
Rosbank……………………………………………………………………………. 66
3.2. Calculation of economic efficiency and minimization of credit risks. 75
CONCLUSION 78
LIST OF USED SOURCES 82

Bank lending to individuals, the volume and quality of loan debt are largely determined by the state national economy and stable functioning of its financial market. During the period of economic recovery, growth of the population's money income, reduction of inflation and interest rates, favorable conditions are created for the development of lending to individuals, which contributes to an increase in their consumer demand, investment and entrepreneurial activity. However, unfavorable changes in the situation on world financial markets in the process of financial globalization are manifested in the instability of the banking sector of the Russian Federation to world financial crises. The dependence of banks on external funding and the underdevelopment of the domestic financial market lead to a shortage of liquidity and a decrease in lending to individuals. The deterioration of the country's macroeconomic indicators affects the financial stability of its citizens and, as a result, affects the growth of overdue loans, so the problem of intensive growth in lending to individuals and regulation of banking risks remains one of the most important in the context of financial globalization.
Issues of the development of bank lending to individuals are widely studied and presented in the scientific literature. At the same time, the last decade is characterized by the active influence of financial globalization on the process of lending to individuals, which made the Russian credit market accessible to banks with foreign capital. The expansion of their share in the domestic credit market is accompanied by an inflow of a large amount of speculative loan capital, high growth rates of lending to individuals, which, at a low level real income population and the high cost of loans can lead to an increase in banking risks. In addition, with increasing competition, Russian banks are in many respects inferior to banks with foreign capital in terms of the cost of attracted domestic deposit resources and transaction costs of lending. Russia's activity in the WTO accelerates the process of international integration of the retail lending market and the creation of a transnational single credit space. As a result, there is a growing need for the formation of a modern credit infrastructure, standardization and modernization of the process of bank lending to individuals in accordance with international rules.
The relevance of the topic of this work is caused by the importance of lending to individuals for the optimal development of the country's economy.
The aim of the work is to consider lending to individuals in Russia at the present time.
The tasks of the work are determined by the goal, they are as follows:
- reveal the theoretical aspects of short-term lending to individuals in a commercial bank;
- to analyze the credit activity of PJSC Rosbank;
- propose measures for the development of lending to individuals in PJSC Rosbank.
The object of the study is lending to individuals.
The subject of the study is the state and features of lending to individuals of PJSC Rosbank.
theoretical and methodological basis thesis were the works of leading domestic and foreign experts, revealing the patterns of lending to individuals., Economic and organizational aspects of the formation of banking policy in this area.
The work used federal laws, regulations of the Russian Federation relating to the activities of commercial banks, materials of scientific conferences and seminars on the subject under study, materials of periodicals, data published and accounting reports of Russian commercial banks, as well as information from official websites on banking activities.
The study is based on the use of statistical and analytical samples, as well as on the use of the method of grouping, cost and comparative analysis according to the dynamic state of the indicators under study.
The scientific novelty of the results obtained lies in a comprehensive study of the credit policy of a commercial bank, in the development and implementation of its goals and objectives, in the development of practical approaches to assessing a commercial bank in the field of lending to individuals. The most significant element of the scientific novelty of this study is the proposal to open credit outlets in shopping malls PJSC Rosbank, the effectiveness of this measure was calculated.
The practical significance of the thesis is to use the results of the study in the activities of other commercial banks in order to develop an effective credit policy for individuals.
The thesis consists of an introduction, three chapters, a conclusion, a list of references.
.............
Regulations
1. The Constitution of the Russian Federation of December 12, 1993 // Russian newspaper. 1993. December 25. No. 237
2. the federal law RF "On the Central Bank of the Russian Federation (Bank of Russia)" dated July 10, 2002 No. 86-FZ (as amended on December 30, 2015) // Collected Legislation of the Russian Federation. 2002. No. 28. Art. 2790
3. Federal Law of the Russian Federation “On consumer credit” dated December 21, 2013 No. 353-FZ (as amended on July 21, 2014) // Collected Legislation of the Russian Federation. 2013. No. 51 Art. 6673
4. Federal Law of the Russian Federation “On Banks and Banking Activities” dated December 2, 1990 No. 395-I (ed. 04/05/2016) // Bulletin of the Congress of People's Deputies of the RSFSR. 1990. No. 27. Art. 357
5. Bank of Russia Instruction No. 139-I of 03.12.2012 “On Mandatory Ratios of Banks” (as amended on 07.04.2016) // Bulletin of the Bank of Russia. 2012. No. 74
6. Bank of Russia Instruction No. 139-I of 03.12.2012 “On Mandatory Ratios of Banks” (as amended on 07.04.2016) // Bulletin of the Bank of Russia. 2012 . No. 74

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Printed periodicals
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30. Borodina N.V. Evaluation and management of a bank account

Purchase and sale of foreign currency in cash and non-cash forms

Attracting deposits and placement of precious metals

Issuance of bank guarantees

Making money transfers on behalf of individuals without opening bank accounts (except for postal orders)

Issuance of guarantees for third parties, providing for the fulfillment of obligations in cash

Acquisition of the right to claim from third parties the fulfillment of obligations in cash

Trust management of funds and other property under an agreement with individuals and legal entities

Carrying out operations with precious metals and precious stones in accordance with the legislation of the Russian Federation

Leasing to individuals and legal entities of special premises or safes located in them for storing documents and valuables

Leasing operations

Provision of consulting and information services

Throughout its history, PJSC Rosbank has paid great attention to the implementation of social projects. PJSC Rosbank is one of the most reliable Russian banks. This makes it attractive for everyone who would like to save and increase the accumulated funds, receive high-quality banking services.

The structure of the entire bank is shown in Figure 2.

Figure 2 - Organizational structure of PJSC "Rosbank"

The general management of the Bank is carried out by the Board of Directors between the general meetings of shareholders. The main executive body is the Board headed by the Chairman of the Board. The board includes the heads of departments, which include functionally separated structural units.

Frontal divisions provide customer service in all areas of activity, and supervision of certain activities is carried out by the relevant structural division of the profile.

If a transaction requires the participation of several structural units, then a responsible employee is appointed in one or another structural unit to support these types of transactions. This expresses the elements of the matrix control circuit, and the overall control system can be characterized as linear-functional.

The purpose of PJSC Rosbank is to provide consulting services to Russian and Western companies, organize mergers and acquisitions and raise financing in the Russian and international markets in various forms from issuing bonds to using complex structured products.

Strong partnerships with leading investment banks in the US and Europe allow us to cover not only Russian but also international capital markets.

Consider the main performance indicators of Rosbank PJSC in Table 4.

Table 4

Key performance indicators of Rosbank PJSC

Index				Deviation
				Abs., million rubles
Profit before tax
Funds and Profits
Loans to enterprises (including individual entrepreneurs)
Consumer loans (without overdue)
Delay consumer loans
Securities
Bonds
Bank bills
Non-bank bills
Property
Settlement accounts
Resident deposits
Deposits non-residents
Deposits of individuals
ATM turnover

The table shows that assets in 2016 amounted to 915,737 million rubles. (which is 123.34%). This growth was driven by an increase in the securities portfolio and an increase in customer lending.

Profit before tax for the analyzed period decreased by 10,272 million rubles. or by 25.56%, since in 2016 the profit was at a loss and amounted to 2,091 million rubles. The reasons for this loss are excessive “jumps” in exchange rates, as well as the imposition of sanctions against Russia.

Funds and profit in 2016 increased by 8,041 and amounted to 107.67%, which is primarily due to an increase in the average interest rate on loans provided.

Loans to enterprises (including IP) for the analyzed period increased by 63,348 million rubles. And amounted to 132.87%. Consumer loans (without delay) showed a decrease by 61,978 million rubles. And it was 72.13%. Consumption of consumer loans increased by 9.176 million rubles. and amounted to 173.30%.

Securities in 2016 amounted to 114,370 million rubles, the total growth for the analyzed period was 141.50%. Bonds for the analyzed period increased by 47,090 million rubles. and amounted to 173.28%.

Promissory notes of banks showed a decrease of -13,266 million rubles. and amounted to 18.51%. As a result of the decrease in investments in banks' promissory notes, their share in securities portfolios decreased.

Non-bank accounts also showed a decrease of 284 million rubles. During the study period, the volume of property increased by 12.772 million rubles. And amounted to 165.38%. Settlement accounts showed an increase of 43,877 million rubles. and amounted to 145.88%. Residents' deposits increased by 70,468 million rubles. and amounted to 181.52%. Deposits of non-residents decreased by 16,010 million rubles, or by 10.75%.

The volume of deposits of individuals in 2016 amounted to 192,416 million rubles, for the analyzed period - 36,963 million rubles. Or 123.78%.

The turnover of ATMs amounted to 51.309 million rubles, for the analyzed period - by 8,297 million rubles. or 86.08%.

Thus, at the moment, according to the cost approach, the bank has a high potential due to the improvement of the loan portfolio, which affected the increase in the value of net assets.

One of the main principles of activity of Rosbank PJSC is information openness. This is primarily due to the financial performance of the bank. In addition to mandatory quarterly and annual reporting in accordance with Russian standards, OJSC Rosbank traditionally prepares financial statements in accordance with international standards.

The main task of PJSC "Rosbank" in the field of corporate finance is to provide consulting services to Russian and Western companies, organize mergers and acquisitions, conduct activities to raise funds for potential companies in the Russian and international markets in various forms from the issuance of Shares and bonds to the use of complex structured products .

Extensive experience and excellent understanding of all areas of investment banking allow us to offer clients comprehensive solutions to problems of any volume and level of complexity.

PJSC Rosbank offers its VIP clients first-class banking services, the main principles of which are complexity, strict confidentiality and an individual approach that takes into account the wishes of the client.

A personal manager assigned to a VIP client develops individual service plans. At any time convenient for the VIP client, a personal manager consults on banking issues, legal issues, as well as taxation of personal income and property of the client.

The accumulated experience in the field of private lending allows the bank to pursue a balanced lending policy that maximally takes into account the interests of both the recipient of the loan and the bank.

Separate regulatory documents of the Bank determined and structured the decision-making mechanism for credit transactions. The vertical structure was formed from credit committees of different levels, differentiated in accordance with the assumptions for making decisions on confirming credit operations for various amounts.

The competence of the highest level Credit Committee (Chairman of the Committee - Chairman of the Board of the Bank) includes transactions that make up a significant part of the Bank's capital. For all subsequent subordinate credit committees, decision-making limits are determined in proportion to the position of members of credit committees in descending order.

Due to the fact that one of the main profiles of the Bank is consumer lending, and also taking into account the fact that decisions on issuing loans of this type cannot be made in accordance with the established scheme (agreement with the Credit Committee), the Bank has developed a separate decision-making mechanism for this type loans.

This mechanism is a method whose principle is based on comparing various data about the borrower that he provides to the Bank (some data is checked by the Security Service of the Bank), as well as individual data about the potential borrower that the Bank is able to collect independently.

Based on these data, a decision is made to grant or not to grant a loan. This methodology is a priori imperfect, and the loans provided based on it have a high percentage of default and / or improper debt service (late and incomplete).

This high risk for consumer loans is initially built into the interest rate on the loan.

2.2 Analysis of the bank's financial performance

PJSC Rosbank is the largest Russian bank and ranks 14th among them in terms of net assets.

Let's analyze the economic activities of PJSC "Rosbank" on the basis of financial statements.

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 for trust management, deposits and savings for 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 maintenance of military personnel; organizations of strategic importance for the military-industrial complex and security of the Russian Federation; authorized representatives of the Bank of Russia have been appointed to the credit institution (tab. 5).

bank creditworthiness credit

The balance sheet reflects the financial condition of the enterprise on a certain date. One section of the balance sheet reflects the assets of the bank, while

as the other part shows liabilities and equity.

Assets include cash, precious metals and stones, loans, investments in securities, bank property, receivables, i.e. reflects the allocation of funds. Liabilities are intended to account for the authorized capital and funds, attracted funds, received interbank loans, bank profits, accounts payable and other liabilities that are the bank's resources.

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.

Let us present the structure of highly liquid assets in the form of a table6.

Table 6

Structure of highly liquid assets of Rosbank PJSC

Name of indicator				Abs., million rubles
cash on hand
funds on accounts with the Bank of Russia
NOSTRO correspondent accounts in banks (net)
interbank loans placed for up to 30 days
highly liquid securities of the Russian Federation
highly liquid securities of banks and states
highly liquid assets subject to discounts and adjustments

The table shows that the strong liquidity position is due to the high volume of liquid and highly liquid assets, which is reflected in the sufficient coverage of potential outflows by highly liquid assets. The amount of funds on hand decreased by 14,507 million rubles. and amounted to 53.15% for the analyzed period.

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 Bank maintains its liquidity through stable income by investing in securities.

As of the reporting date (April 01, 2017), the net assets of ROSBANK amounted to RUB 782.91 billion. During the year, assets decreased by -5.95%. The decline in net assets had a positive effect on the return on assets ROI: over the year, the return on assets net grew from 0.84% ​​to 1.40%.

In order to maintain liquidity, the bank should strive to minimize costs when selling assets and attracting

liabilities, which is a prerequisite for maintaining the stability of its financial condition.

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

The current liabilities of Rosbank PJSC include:

Liabilities to banks

Liabilities to clients and savings deposits (deposits),

Obligations of the clientele under the acceptances issued for them,

Unpaid taxes, etc.

The structure of current liabilities is shown in Table 7.

Table 7

Structure of current liabilities of Rosbank PJSC

Name of indicator				Abs., million rubles
deposits of individuals with a term of more than a year
other deposits of individuals (including individual entrepreneurs) (up to 1 year)
deposits and other funds of legal entities (up to 1 year)
correspondent accounts of LORO banks
interbank loans received for up to 30 days
own securities
obligations to pay interest, arrears, accounts payable and other debts
expected cash outflow
current liabilities

The table shows that the amount of deposits of 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) for the analyzed period increased by 35871 million rubles. 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%. 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%. 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 reason for this is the growth of income through the favorable allocation of available resources. The resources of a commercial bank represent the obligations of the bank and the sources of its own funds.

The expected cash outflow decreased by 25,107 million rubles. or by 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 is shown in Table 8.

Table 8

Name of indicator				Abs., million rubles
Interbank loans
Corporate loans
Loans to individuals
Investments in leasing operations and acquired rights of claim
Investments in securities
Other income-generating loans
Income assets

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. The increase in the share of loans to legal entities and the decrease in the share of loans to individuals is primarily due to a change in the approach to collateral.

During 2016, organizations were actively lending due to the fact that each product was accompanied by collateral in the form of real estate, when in relation to the procedure for lending to individuals, the procedure for analyzing credit history and other factors was only tightened

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 increased by 269.07%. Investments in securities increased by 15399 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 by 101.65%. Earning assets decreased over the analyzed period by 142,596 million rubles. or 83.28%. During the analyzed period, there was a significant change in the total value of the bank's assets and its constituent items. This change is primarily due to a change in the volume of loans to individuals (58.78%) and the volume of promissory notes (92.74%).

Analytics on the degree of security of loans issued, as well as their structure is presented in tab. 9

Table 9

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

Name of indicator				Abs., million rubles
Securities accepted as collateral for issued loans
Property accepted as security
Loan portfolio amount

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%. The property accepted as security increased by 656,759 million rubles. or by 345.20%.

The loan portfolio in 2016 amounted to 620,143 million rubles, the share of which was 121.64%. During the analyzed period there was a decrease by 31618 million rubles. or 95.15%. The Bank focuses on diversified lending, the form of which is guarantees and guarantees. The overall level of loan collateral is quite high, and the possible default of loans will most likely be compensated by the amount of collateral.

The bank pays special attention to the conditions for receiving contractual funds from interest payments and repayment of the credit institution. If the bank expects to receive all interest and principal on the loan in full, but with the current likelihood that these funds will be received later than the date agreed in the contract, amortization is estimated. The Bank analyzes depreciation in two main areas: the provision for impairment on an individual basis and on a collective basis. The Bank determines the allowance required for each individually significant loan on an individual basis.

Another important risk that a bank faces in the course of its business is liquidity risk, which is the risk that the Bank will not be able to meet its payment obligations at maturity in the normal course of business and under pressure.

Currency risk is the risk associated with the impact of exchange rate fluctuations on the value of financial instruments. The management of Rosbank PJSC has set limits on the risk level for positions in different currencies in accordance with the requirements of the Central Bank. Positions are monitored daily.

Another risk that is important to a bank is operational risk, the risk of loss due to system failure, human error, fraud or external events. The Bank cannot expect to eliminate all operational risks, but manages these risks by applying a system of controls, as well as controlling potential risks and responding accordingly. The control system ensures an efficient distribution of responsibilities, procedures for access, authorization and coordination, training of personnel and procedures for conducting assessments, including internal audit.

The risk management system of PJSC "Rosbank" is the relationship of methods, methods, methods of work of personnel, management bodies of the Bank.

Analysis of financial activity and statistics for 2014-2016. OJSC "Rosbank" indicates the absence of negative trends that may affect the financial stability of the bank in the future.

2.3 Analysis of credit operationsPJSC Rosbank

To this end, we will study the state of the loan portfolio of PJSC Rosbank (Table 10).

Table 10

Composition and structure of the loan portfolio of Rosbank PJSC for 2014-2016

Index				Abs., million rubles
For legal entities
including, overdue
physical
including, overdue
Loan portfolio
including, overdue

As can be seen from the data in the table, the loan portfolio of Rosbank PJSC consists of loans provided to legal entities and individuals. In 2014, the majority of loans (50.75%) were provided to legal entities. 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 to legal entities by 35.71% and a decrease in the volume of loans to individuals by 28.94%.

Despite the increase in lending to legal entities, the share of overdue debt tended to decrease - 4.23%. The level of overdue debts of legal entities turned out to be half as much as the share of overdue debts of the population, which increased by 8.88% 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 provisions for provisions for possible losses.

We will reflect the indicators of overdue debt on loans issued to individuals in table 11.

Table 11

Overdue debt on loans issued to individuals by Rosbank PJSC for 2014-2016

The table shows that the volume of loans provided to individuals increased by 42,815 million rubles. and amounted to 132.35%.

The volume of overdue debts of individuals also showed an increase and amounted to 23,718 million rubles, the growth share is 187.98%.

Despite the increase in the share of overdue debt by 8 million rubles. in the total loan portfolio, the Bank adheres to a conservative approach to credit risk assessment 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 12).

Table 12

The share of debt qualified by quality categories for 2014-2016

As can be seen from the above data, in 2016, the bulk of the loan portfolio is loan and equivalent debt of the 1st and 2nd quality categories, which indicates the proper quality of the loan portfolio. Compared to 2014, the share of loans of the 1st and 2nd quality categories increased by 5.3 p.p. p.p.

These successes were achieved thanks to the credit risk management system created at Rosbank OJSC.

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

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

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

Application of a differentiated, multi-level, integrated approach to the evaluation of client 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 tools for managing credit risks are:

Improving the restriction policy, according to which decisions on granting loans are made either on a customer count or jointly by representatives of business units and divisions;

Implementation of the client base risk segmentation methodology;

Constant monitoring of the effectiveness of scoring models, continuous expansion of the coverage of scoring cards for credit products and client segments;

Rapid response to growth factors in credit risk - tightening conditions and / or limiting credit to potential borrowers whose credit risk is assessed as “high” by changing and adapting scoring models, credit rules and conditions;

Application of pricing policy to differentiate interest rates depending on the risk segment of the borrower, which allows attracting high-quality borrowers by offering them more attractive rates due to the low risk for such borrowers.

The structure of the consumer lending portfolio by types of lending is shown in Figure 3.

Figure 3 - Structure of the loan portfolio of Rosbank PJSC

Based on the data in Figure 3, we can say that the bulk of the loan portfolio of Rosbank PJSC is occupied by mortgage lending, which amounted to 188,338.4 thousand rubles. at the beginning of 2015.

Approximately the same volume in the structure of the loan portfolio is car loans - 146,623.57 thousand rubles. and consumer loans - 114558.3 ​​thousand rubles. The smallest volume was occupied by loans provided to VIP clients and employees - 4343.95 thousand rubles.

According to the all-Russian rating, PJSC Rosbank took the 2nd place in Russia in terms of the volume of consumer loans provided through mortgage lending and small business lending and the 7th place among all Russian banks in Russia, in terms of the volume of loans provided to individuals.

On a monthly basis, the bank submits a report to the Central Bank of the Russian Federation and analyzes the lending of Rosbank PJSC, which makes it possible to identify the performance results of each of the additional lending offices, and in general the results of the bank's lending activities, as well as to determine positive and negative trends in the directions of the bank's lending activities.

Lending analysis includes data on changes in the size of the loan portfolio in absolute terms, in quantitative terms, the issuance and repayment of loans by type, the interest income received from lending operations is indicated, and the loan portfolio is classified by risk groups.

We will analyze the credit operations of Rosbank PJSC.

In 2016, the volume of loan investments amounted to 988 loan agreements for a total amount in ruble equivalent of 119,992 thousand rubles.

The characteristics of lending operations by type of lending is as follows (table 13):

Table 13

Characteristics of credit operations of Rosbank PJSC in 2016

The table shows that in 2016 there were 988 credit transactions, of which 74 were commercial and 914 were consumer.

The actual debt from commercial loans is 112,507 million rubles. (105,022 million rubles more than from consumer).

Overdue debt from commercial loans is 474 million rubles. (471 million rubles more than from consumer).

Let's present structure of credit operations on fig. four.

Figure 4 - Structure of credit operations

The figure shows that consumer loans account for 89%. Commercial loans are 78% less and account for 11%.

The bank's clients are most interested in the program of lending to the population for any purpose.

Thus, the analysis of lending by Rosbank PJSC shows positive trends in the lending activities of this bank, as well as the demand for the offered products in the field of lending in the banking services market.

These indicators reflect the qualified approach of the bank's staff in carrying out credit operations, which allows us to say that each credit transaction passes through successive and necessary stages when issuing a loan.

2.4 Measures to improve the credit operations of the bank on the example of PJSC "Rosbank"

An analysis of the management of credit operations of Rosbank PJSC revealed the problems that the bank has to face in the process of credit operations.

Two points can be made here:

Organization of work with problem loans;

Focus on reducing the processing time of a loan application.

First, the key type of risk for the Bank is the risk of non-repayment or untimely repayment by borrowers of loans received from the Bank. Despite the fact that the share of overdue debt is small (0.16%), there are individual loans issued to large customers, the debt on which at the beginning of the reporting period in 2015 amounted to 13-18% of the bank's equity.

In its activity to solve this problem, Rosbank PJSC creates sufficient reserves for possible losses on loans, also maintains the structure of the loan portfolio in accordance with the standards of the Central Bank of the Russian Federation and follows the adopted course for diversification (risk sharing).

Secondly, in the modern world of super competition and the offer of various credit services, Rosbank PJSC may lose its positions due to the long processing of a loan application (a large package of documents, a long time to check the borrower's creditworthiness, etc.) (Fig. 5) .

Figure 5 - Problems of PJSC "Rosbank" in the process of credit operations

Let us consider in more detail possible ways to improve lending in Rosbank PJSC.

Dealing with problem loans should include elements of insurance that banks include in their lending programs, some loans inevitably become problematic. This usually means that the borrower has not made one or more payments on time, or that the collateral value of the loan has dropped significantly. Although each problem loan has its own characteristics, they all have some common features that tell the banker that there are certain difficulties:

Unusual or unexplained reasons for delaying financial reporting, making payments, or losing contact with bank employees.

Any unanticipated change in the borrower's methods for calculating depreciation, contributions to pension plans, inventory valuation, tax calculation, or income calculation.

Debt restructuring or refusal to pay dividends, change in the borrower's credit rating.

Adverse changes in the borrower's share price.

The presence of net losses for one or more years, measured using returns on assets, return on equity, or earnings before interest and tax.

In case of problems with a loan, the following main steps can be suggested, which foreign experts describe in relation to the development of loan repayment plans - the process of recovering bank funds in case of a problem situation:

Always keep in mind the purpose of developing such plans - to maximize the bank's chances of receiving a full refund of its funds.

It is critical to quickly identify and report any credit-related issues.

Separate the responsibility for developing such plans from the lending function to avoid potential conflicts of interest with a particular loan officer.

Loan officers should discuss potential issues with the troubled borrower as soon as possible, especially with regard to cost reduction, increased cash flow, and improved management.

Naturally, the most acceptable option is always to renegotiate the terms of the loan agreement, which gives the bank and its client the opportunity to resume normal activities. Even if there are serious problems with the loan agreement, the bank may have such problems with the client.

Insurance and attracting sufficient security allow you to repay loans and compensate for losses in the bank on interest on a loan through insurance compensation from an insurance company or the implementation of collateral. However, in the context of a complex and complex procedure for the implementation of collateral, credit insurance in a reliable insurance company looks more preferable, since in this situation, the insurance company, and not the bank, deals with the problems of collateral, its availability, Security, saves money for the bank and hours of work for employees of credit departments and services security.

In order to reduce financial losses due to non-fulfillment by borrowers of their obligations, the bank takes the following active steps:

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

Work with problem (overdue) credit debts at all stages of collection of overdue debts using developed and improved strategies, including with the involvement of external counterparties;

Collection of bad debts in court, including participation in bankruptcy proceedings and financial recovery of borrowers.

Thanks to the implementation of the above measures, the bank can control the quality of the loan portfolio, predict and minimize the amount of reserves and final losses for the Bank. The main directions for improving the credit operations of JSC Rosbank are shown in Figure 6.

Let's take a closer look at each direction.

1. Improving the quality of loan portfolios.

In order to build an effective system for managing the quality of the loan portfolio, a credit institution can be recommended to ensure a set of measures, in particular:

Formation of a loan portfolio in accordance with the chosen lending strategy, periodically adjusted to the market situation, as well as satisfying the optimal indicators of credit risk, liquidity and profitability;

Carrying out the selection of qualified personnel who will perform their functions under the guidance of experienced managers in the presence of a clear labor motivation;

Development of a clear mechanism for market research, sales management, staff training, identification of potential customers and analysis of their lending prospects;

Carrying out continuous monitoring of credit assets, taking into account the relative instability of the loan portfolio, first of all, in order to identify deteriorating loans and refuse them (an alarming loan must be identified before it becomes problematic in order to make a timely decision to maintain or terminate credit relations);

Achieving sustainable profitability by regulating the concentration of loans and setting lending targets, such as, for example, the maximum level of problem loans in the total volume of current loans;

Regular analysis of the retrospective and current state of the loan portfolio to timely inform the bank's management about deviations from the lending strategy and the formation of objective management information.

Considering the problem of improving the quality of loan portfolios of the analyzed bank, it is important to understand that the quality of lending activity largely depends on the quality of credit risk management.

2. Expansion of credit and financial operations with all groups of clients.

The expansion of activities is carried out by the bank by searching for the most profitable both existing and future markets for banking products and services, taking into account the real needs of customers. Based on this, one of the main goals of banking marketing is to attract new customers, both depositors and borrowers. To do this, the bank develops and offers new services, improves the quality of existing ones.

The organization of marketing is based on the following principles: the orientation of the bank's structure and its employees to achieve certain marketing goals, the implementation of the bank's marketing policy; complex organization of marketing in the bank, including analysis, forecasting and planning, stimulation of the marketing service in its development; advanced training of employees in the field of marketing, ensuring control over marketing decisions.

3. Improving the quality of service and reducing queues at the Bank's offices

The main focus in improving the quality of service should be a thorough study of the opinions of customers coming through various communication channels, as well as improving the bank's processes in accordance with customer expectations.

The bank should implement a unified system for handling requests. The technological process provides for the consideration of customer requests by specialized specialists. The reasons for requests are carefully analyzed, including in the context of the channels of their receipt. The conclusions are regularly brought to the attention of the bank's management, decisions are made to change technological processes.

An important stage in the organization of work with customer requests should be the creation of the Customer Care Service. Her tasks include identifying customer requests on the Internet, interacting with customers and analyzing the problems that led to the appearance of requests. Based on analytical data, the service identifies shortcomings in the bank's business processes and formulates proposals for their elimination, thereby improving the quality of customer service.

4. Improving the credit risk management system

The method of optimization analysis consists in redistributing funds on balance accounts, which, under given restrictions, for example, establishing the required level of liquidity, ensures the maximization of the indicator under consideration, for example, determining the minimum required amount of funds that must be on hand.

Balance optimization is characterized by a high level of analysis and is one of the main elements of financial management in a commercial bank. At the beginning of the analysis, the parameter to be optimized, the type of optimization are selected, restrictions are introduced, that is, the permissible values ​​of the control parameters are set, which must be linear functions or the quotient of dividing linear by linear. Next, the accounts are determined, at the expense of funds on which optimization is carried out and the range of their change, after which a stage-by-stage calculation of the optimized indicator is performed.

5. Modernization of the branch network

When choosing a strategy for the development of a regional network, a bank should proceed from the fact that this strategy is functional, and its specific goals and objectives are formulated in accordance with the corporate strategy, taking into account the resource capabilities of the bank, the quality of internal technologies, competitive position, priority areas of activity, as well as features functioning and effectiveness of the existing network. The bank must clearly define which goals will be key in the development of the regional network: capture a certain market share or increase profitability, increase the resource base or search for additional opportunities for investing funds. Based on the target orientation of the network development, the bank must determine the type of strategy for regional network development.

In the work to reduce the time for consideration of applications in PJSC Rosbank, it is recommended to take measures to eliminate the causes that cause this problem:

A large package of documents for lending.

In order to attract more customers, it is necessary to review and reduce the number of documents required for obtaining a loan.

Errors of specialists (defects in documents).

This requires targeted work with staff.

These are the main steps to improve the management of credit operations of Rosbank PJSC. I would like to emphasize that the main idea in the study of this issue in the work is a systematic approach, the need for which is obvious when it comes to such complex problems as lending issues.

As a result, we can say that PJSC "Rosbank" as a modern commercial bank "keeps up with the times", pursuing a flexible credit policy that meets the latest requirements of the domestic credit market. However, the problems identified in the course of the analysis (the risk of non-repayment or untimely repayment of loans by borrowers, long-term processing of an application for a loan) make us think about the future of the bank's credit policy, which is far from cloudless.

Conclusion

Having studied the credit operations of the bank and their organization, we can conclude that in modern conditions the lending process is the backbone of the modern economy and is used by banks to generate income.

Lending operations are carried out in the presence of free cash. The loaned value is sold on the terms of payment, repayment and urgency. The main features of credit relations are repayment, urgency and payment, that is, funds are provided for a certain period, must be returned, and for their use the borrower pays a certain amount to the lender.

A commercial bank is an organization whose main function is to mobilize free funds of economic entities and their placement in the economy. The implementation of this function affects the formation and use of credit potential funds. Lending is the most profitable and riskiest active operation of a commercial bank. Therefore, if the bank's goal is to maximize profits, then it should pay great attention to lending operations. To achieve this goal, the bank must manage the process of forming its resource base and use it effectively.

At present, the issue of efficient use of the resources of commercial banks is an important task of banking practice.

Efficient resource management of a commercial bank is a rather complex topic in Russian banking theory. Now each bank organizes its work on resource management in its own way. This is due to the various market segments in which a particular bank operates, with the lack of a generally accepted methodology for resource management. Therefore, each market participant must develop this problem, taking into account the peculiarities of the functioning and position of the bank in the banking services market.

The purpose of the loan is to generate income. Without pursuing this goal, the debtor does not take, and the creditor does not grant a loan. The lender hopes to receive interest on the capital, given the degree of risk. The borrower hopes that by using the borrowed funds he will be able to generate income that will be sufficient to pay interest to the lender.

Through the process of short-term and long-term lending, the function of redistributing funds in the country's financial system takes place.

The main forms of collateral for a loan and credit operations are: collateral, guarantee and bank guarantee. In Russian practice, the use of various forms of security has been widely developed.

Carrying out credit operations is directly related to risk. Particular attention is paid to credit risk, since in recent years the degree of influence of credit risk on the activity of credit operations, as well as on the activity of Russian banks as a whole, has been clearly revealed. Therefore, to reduce the risk, not only its essence was considered, but also its management.

Speaking about Rosbank PJSC, it should be noted that in its development the bank relies on rich experience in working with enterprises and organizations of various industries and forms of ownership.

The issue of resource management in modern conditions is of particular urgency, since the main financial indicator of the bank's activity - profit - depends on how efficiently the bank's resources are used. Both the volume and dynamics of profit growth depend on the correct use of resources.

An analysis of the management of credit operations of Rosbank PJSC revealed the problems that the bank has to face in the process of credit operations.

These problems of credit operations provide the basis for developing proposals for improving the management of credit operations in Rosbank PJSC.

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 is determined by the financial solvency and business plans for the development of the borrowers' activities;

Dealing with problem (overdue) loans at all stages of collection of overdue debts using strategies that are being developed and improved, including with the involvement of external counterparties;

Collection of problematic (overdue) debts in court, including participation in bankruptcy procedures and financial rehabilitation of borrowers.

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