20.01.2023

Managing interest rate risks of a bank using the example of Gazprombank. Financial risks

Risk management in banking enterprises using the example of OJSC Gazprombank

Introduction

banking risk economic

Banks are a very ancient economic invention. They arose in ancient times as firms specializing in providing a special kind of services: storing savings and providing loans.

Over time, banks also mastered activities related to organizing payments for goods purchased and sold within the country and on the world market.

Now they constitute an integral feature of the modern monetary economy; their activities are closely related to the needs of reproduction. Being at the center of economic life, serving the interests of producers, banks are the link between industry and trade, agriculture and the population. At the same time, banks, by conducting cash settlements, lending to the economy, and acting as intermediaries in the redistribution of capital, significantly increase the overall efficiency of production and contribute to the growth of social labor productivity.

The role of the banking system in a modern market economy is enormous. All changes occurring in it affect the entire economy in one way or another. The correct organization of the banking system is necessary for the normal functioning of the country's economy. Creating a stable, flexible and efficient banking infrastructure is one of the most important (and extremely difficult) tasks for the economic development of Russia. However, like the work of other commercial enterprises, banking activities are subject to numerous risks and that is why in most countries this activity is the most regulated type of business.

The consequences that economic crises entail make relevant problems devoted to the study of factors that are a prerequisite for the growth of negative trends in the banking sector, identifying and studying the immediate causes of modern economic crises, forms of their manifestation and consequences, as well as for developing adequate programs for anti-crisis regulation of banking activities.

The relevance of the topic I have chosen is that risk is inherent in any sphere of human activity, which is associated with many conditions and factors that influence the positive outcome of decisions made by people, therefore the study of risks in banking requires special attention.

Target course work- study of risk management at the enterprise in banking sector.

To achieve this goal, it is necessary to solve the following tasks:

1.consider the current state of the banking sector;

2.study the classification of risks in the banking sector;

.explore the impact of risks on the activities of the enterprise;

.propose measures to reduce risks;

.assess the costs and effects of the proposed activities.

The object of research in this course work is OJSC Gazprombank. risk banking commercial management

The subject of the study is the risks in OJSC Gazprombank.

Methods scientific research methods used when writing a term paper are: method of systematization (arrangement of data in a logical sequence), methods of analysis (decomposition of information into component parts for the purpose of study) and synthesis (summarization of data), tabular method, analytical, forecasting method (development of forecast, prospects development) etc.

The volume of course work consists of sheets, tables, drawings and applications.

1. Banking sector of Russia

banking risk economic

1.1 The current state of the banking sector in Russia

In the coming three-year period, the Bank of Russia will maintain the continuity of the implemented principles of monetary policy and plans to complete the transition to an inflation targeting regime by 2015.

Within this regime, the priority goal of monetary policy is to ensure price stability, that is, maintaining consistently low rates of price growth. Monetary policy aimed at controlling inflation will help achieve broader economic goals, such as ensuring the conditions for sustainable and balanced economic growth and maintaining financial stability. The implementation of the monetary policy of the Bank of Russia involves setting a target value for changes in the consumer price index. The main goal of the Bank of Russia's monetary policy is to reduce the growth rate of consumer prices in 2013 to 5 - 6%, in 2014 and 2015 - to 4 - 5%.

The Bank of Russia will continue to make decisions in the field of monetary policy, as a rule, on a monthly basis. It will be taken into account that the impact of policy measures on the economy is distributed over time. Decisions will be based on inflation forecasts and assessments of economic growth prospects, as well as the dynamics of inflation expectations and features of the transmission mechanism of monetary policy. Risk assessment for achieving the inflation target includes an analysis of factors both from the side of aggregate demand and supply, which have a short- and medium-term impact on inflation processes, and from the side of money supply, the dynamics of which determine the medium- and long-term trajectory of inflation. The implementation of monetary policy will be based on the management of money market interest rates using instruments for the provision and withdrawal of liquidity. Changes in short-term market rates due to the Bank of Russia revising rates on its instruments and the application of other monetary regulation measures affect medium- and long-term interest rates through various channels of the transmission mechanism and, ultimately, the level of business activity and inflationary pressure in the economy. Thus, interest rate policy will play a key role in the process of implementing monetary policy. Thanks to the implementation by the Bank of Russia in recent years of a set of measures aimed at improving the system of instruments, as well as increasing the flexibility of the ruble exchange rate, greater controllability of money market interest rates has been achieved. In the medium term, an important strategic task will be to build a more effective transmission mechanism for monetary policy, as well as increase confidence in the Bank of Russia as the body responsible for price stability, which will create the basis for better managing the inflation expectations of economic entities.

In order to further increase the effectiveness of interest rate policy, in the coming three-year period the Bank of Russia will continue to gradually increase the flexibility of the exchange rate setting mechanism and by 2015 plans to make a transition to a floating exchange rate, abandoning the use of operational exchange rate policy guidelines related to the exchange rate level. Accordingly, under this regime, regular foreign exchange interventions aimed at influencing the dynamics of the ruble exchange rate will be stopped. One of the main tasks of the Bank of Russia in the medium term will remain to ensure financial stability. The banking system is the main link in transmitting interest rate policy signals to the real sector of the economy. Thus, financial stability is a necessary condition for the normal functioning of the transmission mechanism of monetary policy. At the same time, not only the fulfillment of the main goal of monetary policy to maintain price stability, but also the state of general macroeconomic equilibrium depends on the degree of stability and efficiency of the financial intermediation system. The Bank of Russia will continue to improve monitoring tools for the financial intermediation system (including constant analysis of price movements in asset markets, trends in the dynamics of monetary aggregates and credit activity), so that if a threat to financial stability arises, it will be able to quickly take appropriate measures in the field of monetary policy and banking regulation and supervision.

In order to maintain financial stability, it is planned to pay increased attention to the timely identification and assessment of systemic risks in the banking sector and in other segments of the financial markets, and ensuring transparency in the activities of credit institutions. One of the main tools for achieving these tasks will be the development of risk-based approaches to supervision, based on the best foreign practices. The use of a differentiated supervisory regime for individual credit institutions will continue depending on their systemic importance, level of transparency, business complexity and degree of compliance with regulatory standards. In relation to systemically important banks, taking into account international experience and the characteristics of the national economy, additional regulatory and control mechanisms will be applied.

The achieved conditions for Russia's accession to the World Trade Organization (WTO) will make it possible to maintain the existing conditions of competition in the banking sector and create additional mechanisms of trust in the equality of regulatory conditions for the activities of Russian banks, regardless of the source of capital.

The success of the implementation of the monetary policy strategy will largely be determined by the effectiveness of solving problems of developing the infrastructure of financial markets and expanding their capacity. One of the important areas of the Bank of Russia’s activities will continue to be promoting the development of the derivatives market, which provides economic entities with the opportunity to hedge exchange rate and interest rate risks, simultaneously with the formation of modern mechanisms for regulating and supervising the risks of credit institutions in these segments of the financial market. The Bank of Russia will also continue to pay attention to improving the Russian national payment system, the effective operation of which, including in interaction with foreign payment systems, is a necessary condition for increasing the effectiveness of monetary regulation measures and the development of the domestic financial market. Of great importance, from the point of view of the success of the implementation of a unified state monetary policy, is the coordination of the efforts of the Bank of Russia and the Government of the Russian Federation. The high degree of influence of regulated prices and tariffs on the growth rate of consumer prices makes it advisable to make decisions on their indexation taking into account inflation targets. The effectiveness of monetary policy also largely depends on the state of government finances. Consistent implementation of fiscal policy aimed at gradually reducing the non-oil and gas budget deficit and ensuring long-term balance and sustainability of the fiscal system will make a positive contribution to maintaining financial and overall macroeconomic stability, thereby creating favorable conditions for economic growth and achieving monetary policy goals . The Bank of Russia will continue to expand the practice of regularly explaining to the general public the goals and content of monetary policy and providing assessments of the macroeconomic situation that served as the basis for its decisions. The development of information interaction between the Bank of Russia and society will help improve the management of inflation expectations and create the foundation for ensuring the confidence of economic agents in the Bank of Russia and its monetary policy.

1.2 Classification of risks in the banking sector

Banking risk is the likelihood of losses in the form of loss of assets, shortfall in planned income, or the occurrence of additional expenses as a result of financial transactions carried out by the bank.

The interpretation of banking risks is still ambiguous. In the domestic economic literature one can find a variety of definitions of risk, but they all boil down to one thing - the above.

A commercial bank, like any business entity operating in a market economy, aims to achieve maximum profit when carrying out its activities. In addition to the fact that the bank’s activities are subject to the influence of general risks inherent in business entities, it is characterized by risks arising from the specifics of the activity. The specificity of the risk of banking operations lies in the fact that the degree of risk that the bank assumes is largely determined by the degree of risk that it objectively or subjectively receives from its clients. The higher the degree of risk inherent in the type of business of a bank's clients, the higher the risk the bank can expect when dealing with those clients. Operations related to attracting temporarily free funds in the money market and placing them in various types of assets (including loans) make commercial banks particularly dependent on the financial stability of their clients, as well as on the state of the money market and the state economy as a whole. Banking risk is included in the system of economic risks, in which it is at the same time an independent type of risk. The issue of risk analysis in economics is very important, since the decision-making process under conditions of information uncertainty is closely related to it.

It is worth noting that the collection and analysis of information are one of the most important components when assessing banking risk. Only after this stage can we begin to identify factors that could lead to potential losses for the bank and measure risk.

There are three main reasons for the growing interest of commercial organizations in risk management:

Tightening regulatory requirements.

In the last two years alone, the Central Bank of the Russian Federation has made significant changes to the instructions governing the management of credit and liquidity risks. For the first time, the regulator has characterized non-financial types of risks and outlined recommendations for their management. The bank is obliged to develop a risk management policy.

Formation of a positive investment image.

Due to the fact that Russian banks are actively entering international markets, they need to attract investment and, consequently, the interest of counterparties in concluding large transactions.

To assess the stability of a financial institution, potential investors and counterparties also study the risk management system adopted by the bank.

Banks interested in investments and international cooperation are forced to resolve issues of building a high-quality risk management system.

Risk profile control, profitability stabilization.

Credit institutions have a need to analyze and manage risks as part of their core activities. To maintain the risk-return ratio at the required level, the bank, first of all, needs to develop its own risk profile, that is, to determine what risks the bank is exposed to and what level of risks management considers acceptable. After accepting a risk profile, the task arises of controlling risks and keeping them at a given level, which is complicated by the fact that in the search for new products, ways to increase profitability, or expand the customer base, the probability of underestimating risks is quite high, which leads to an increase in possible losses.

The main thing is not to exceed a certain amount of risk, after which there is a danger of receiving only losses.

In all cases, the bank must determine the risk, calculate and insure in case of losses, that is, manage risks. The level of risk associated with any given event is constantly changing, both due to the dynamic nature of the bank's external environment and due to changes occurring within the bank. This requires the bank to constantly adjust its risk management policies.

To do this, a certain classification of banking risks should be carried out. It can be based on different criteria, which leads to the presence of many classifications.

The classification of risks in the banking sector is presented in Figure 1.

Figure 1 - Risks in the banking sector

Credit risk arises for the bank due to the insolvency of clients who cannot repay borrowed funds on time.

Against the backdrop of lending growth in 2012, quality indicators loan portfolio Russian banking sector showed positive dynamics. The share of overdue debt in the total volume of loans issued decreased during the reporting year from 3.9 to 3.7%.

With an increase in loans, deposits and other placed funds by 18.3%, overdue debt increased by 11.0% and as of January 1, 2013 amounted to 1,257.4 billion rubles.

Among the absolute majority of credit institutions with overdue debt, its share did not exceed 4% of the loan portfolio.

Overdue debt on loans to individuals in 2012 increased by 7.6%, with an increase in the volume of these loans by 39.4%.

Accordingly, the share of overdue debt for this type of loans decreased over the year from 5.2 to 4.0%.

In 2012, the amount of large credit risks in the banking sector increased by 6.7% - to 12,773.9 billion rubles. The share of large loans in banking sector assets decreased over the year from 28.8 to 25.8%.

During 2012, the standard for the maximum amount of risk per borrower or group of related borrowers (N6) was violated by 68 credit institutions (for 2011 - 91), the standard for the maximum amount of large credit risks (N7) - 2 credit organizations (for 2011 - 6) .

Market risk threatens losses in market value securities, exchange rates and precious metals.

The assessment of the market risk of the banking sector for the purposes of calculating capital adequacy as of January 1, 2013 amounted to 2,646.9 billion rubles, having increased by 11.3% in 2012 and being inferior in growth rate to the 2011 indicator (14.2%).

During 2012, the number of credit institutions calculating the amount of market risk decreased from 621 to 613. Their share in the assets of the banking sector remained almost unchanged compared to the beginning of 2012 (92.3%) and amounted to 92.5% as of January 1, 2013 G.

Currency risk can be caused by sharp fluctuations in currency exchange rates. If the value of money falls sharply, the bank and customers suffer losses.

In the reporting year, the number of banks taking into account currency risk when calculating capital adequacy decreased (from 390 as of January 1, 2012 to 376 as of January 1, 2013), but their share in the assets of the banking sector increased significantly (from 45.0 to 70.9 % of banking assets, respectively). The amount of stock risk was taken into account by 231 banks with a share in the assets of the banking sector of 72.2% (as of January 1, 2012 - 248 banks with 69.4% of assets), the amount of interest risk - 406 banks with a share in assets of 86.9% (as of 01/01/2012 - 402 banks with a share of assets of 87.0%).

In 2012, the share of market risk in the total risk of the banking sector continued to decline: from 6.6% as of January 1, 2012 to 5.9% as of January 1, 2013.

Interest rate risk leads to losses due to changes in interest rates on financial instruments of a credit institution.

The largest share (76.0%) in the structure of market risk fell on interest rate risk (68.0% as of January 1, 2012), the value of which is influenced by the dynamics of debt obligations (their share amounted to 84.9% of trading investments4 of credit institutions ).

Over 2012, the share of stock risk in the structure of market risk decreased from 26.0 to 12.6%. This was also due to a decrease in trading investments in equity securities by 13.4%.

Liquidity risk is a risk caused by the fact that the bank may be insufficiently liquid or too liquid.

During 2012, the ratio of the average value of the most liquid assets to the average value of total assets of the banking sector was slightly lower (7.4%) than in 2011 (7.5%).

The highest ratio of liquid assets to assets is observed in regional banks (17.9% in 2012 and 19.6% in 2011), as well as in medium and small banks in the Moscow region (17.0 and 18.8%, respectively). For large banks (state and private) this figure is lower (5.3 and 9.3% in 2012, respectively), including due to sufficient opportunities to attract the necessary liquidity as part of refinancing operations.

In addition to the listed risks, there are also: legal, reputational, strategic and systemic risks.

Legal risk is the likelihood that the government may change the rules for banks to be more negative, and therefore they will suffer financial losses.

The reputational risk is that, due to mistakes by the institution’s employees, clients may lose confidence in the bank - and this will lead to a decrease in profits or bankruptcy.

Strategic risk is based on the short-sighted or illiterate policy of the bank, which made an erroneous decision.

Systemic risk is the likelihood of losing money due to errors in computing processes, due to viruses or mechanical failures.

By degree (level) banking risks are divided into low, moderate and complete.

In terms of time, risks are divided into retrospective, current and prospective. Analysis of retrospective risks will make it possible to more accurately predict and evaluate current and future risks.

According to the area of occurrence, banking risks can be external and internal. External risks include risks not directly related to the activities of banks and their clients. These include country risks and risks of natural disasters (force majeure).

This classification of banking risks is not final - with the development of technology, their number increases.

In 2012, liquidity risks, risks of lending to non-financial organizations and individuals, capital adequacy, market risks and a number of other risks in order to identify at an early stage negative trends in the banking sector, including for individual banks, whose operations decisively shape these trends.

In general, during 2012 the level of risks remained at a moderate level (as of January 1, 2013, the financial stability indicator calculated using the risk map exceeded 70%; in the first quarter of 2009 it was at a minimum level of 56%). At the same time, the analysis shows a change in the risk structure of the banking sector in 2012.

Thus, external risks decreased due to some weakening by the end of 2012 of tension in the eurozone debt markets, including credit risks.

A decrease in market risks was also noted against the backdrop of positive dynamics in the Russian debt and equity markets.

At the same time, the main factor increasing systemic risks in the banking sector is a decrease in capital adequacy. In addition, in the context of a structural liquidity shortage, refinancing operations of the Bank of Russia played an important role in containing the corresponding risks.

2. Study of the impact of risks on the activities of OJSC Gazprombank

2.1 Characteristics of OJSC Gazprombank

OJSC Gazprombank is one of the largest universal financial institutions in Russia, providing a wide range of banking, financial, investment products and services to corporate and private clients, financial institutions, institutional and private investors. The bank is one of the three largest banks in Russia in terms of all main indicators and ranks third in the list of banks in Central and Eastern Europe in terms of equity capital.

The bank was founded by the gas monopolist and its subsidiaries in 1990.

The bank serves key industries Russian economy- gas, oil, nuclear, chemical and petrochemical, ferrous and non-ferrous metallurgy, electric power, mechanical engineering and metalworking, transport, construction, communications, agriculture, trade and other industries.

Retail business is also a strategically important area of the Bank’s activities, and its scale is consistently increasing. Private clients are offered a full range of services: credit programs, deposits, settlement transactions, electronic bank cards, etc.

OJSC Gazprombank occupies a strong position in the domestic and international financial markets, being one of the Russian leaders in organizing and underwriting corporate bond issues, asset management, in the field of private banking, corporate finance and other areas of investment banking.

The bank's clients include about 3 million individuals and about 45 thousand legal entities.

The extensive regional network includes 43 branches and three subsidiary and dependent Russian banks.

Gazprombank participates in the capital of three foreign banks - Belgazprombank (Belarus), Areximbank (Armenia) and Gazprombank (Switzerland) Ltd, Zurich (Switzerland). OJSC Gazprombank is a member of the Russian National Committee of the International Chamber of Commerce.

The shareholders of OJSC Gazprombank are:

OJSC Gazprom - 35.54%;

Non-state pension fund "GAZFOND" - 47.38% of which: NPF "GAZFOND" directly owns 6.08%; 16.22% is owned by GAZ-Service OJSC, 16.23% is owned by GAZKON OJSC and 8.85% is owned by GAZ-Tek OJSC. More than 80% of the shares of these organizations are in trust management by JSC Leader;

Novfintech LLC - 5.71%, of which Novfintech LLC owns 3.09% directly; 0.35% transferred to trust management JSC "Leader"; 2.27% were transferred to trust management of CJSC Management Company "Progressive Investment Ideas";

Vnesheconombank - 10.19%;

LLC "RFK" - 0.78%.

The authorized capital of the Bank is 24,532,277,000 rubles.

The Bank has the right to carry out the following banking operations:

Attraction Money individuals and legal entities in deposits (on demand and for a certain period);

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Introduction........................................................ ........................................................ ..................4 1. Fundamentals of risk management in the banking sector.................................. ................6 1.1 Current state of the banking sector in Russia.................................... ............6 1.2 Classification of risks in the banking sector.................................... ....................8 2. Study of the impact of risks on the activities of OJSC Gazprombank.................. ........................................................ ...................................15 2.1 Characteristics of OJSC Gazprombank........ ........................................................ .15 2.2 Risk management at OJSC Gazprombank.................................................... .......19 3. Assessment, modeling and development of measures to improve the risk management process of OJSC Gazprombank.....26 3.1 Assessment, calculation and proposals for reducing risks at the enterprise...... ........................................................ ........................................................ 26 3.2 Assessing the costs and effects of the implementation of the proposed measures.................................................... ........................................................ .................32 Conclusion................................... ........................................................ ...................................36 List of references.................................... ...................................................39

Introduction

Banking institutions are an extremely old economic invention. Banks appeared a long time ago as enterprises that provided special services, such as storing savings in order to increase them, and also gave loans. Over time, banking institutions also began to carry out actions that were associated with the organization of payments for purchased and imported goods, both within a certain country and on the world market. Now they constitute an inseparable feature of the modern monetary economy, their actions are closely related to the needs of reproduction. Banks are the link between trade and industry, the population and agriculture, as they are at the very center of the economic life of the population, serving the interests of consumers. However, at the same time, banking institutions carry out cash settlements, provide loans to various peasant farms, and act as intermediaries in the redivision and distribution of capital, thereby significantly increasing overall production productivity and promoting the growth of the efficiency of social labor. The role of the banking system in the current market economy is enormous. All the metamorphoses taking place in it affect the entire economy in one way or another. The banking system is needed for the typical and full-fledged functioning of agriculture in countries and states. Creating a stable, flexible and effective banking infrastructure is one of the most important (and extremely difficult) tasks for the economic development of Russia. However, like the work of other commercial enterprises, banking is subject to numerous risks and that is why in most countries this activity is a particularly regulated type of business. The results that entail economic collapses make it in demand to understand the factors that are a prerequisite for the growth of negative trends in the banking sector, to detect and understand the immediate causes of modern economic collapses, the forms of their manifestation and consequences, as well as to develop adequate anti-crisis management programs banking activities. The demand for the topic I have chosen lies in the fact that risk is inherent in every sphere of human activity, which is associated with most conditions and factors influencing the positive outcome of decisions made by people; therefore, understanding risks in banking requires special attention. The purpose of the course work is to understand risk management at an enterprise in the banking sector. To achieve this goal, the following tasks must be solved: 1. consider the current state of the banking sector; 2. study the systematization of risks in the banking sector; 3. explore the impact of risks on the operation of the enterprise; 4. propose measures to reduce risks; 5. assess the costs and results of the proposed activities. The object of research in this course work is OJSC Gazprombank. The subject of the study is the risks in OJSC Gazprombank. Methods of scientific research used when writing a term paper are: classification method (arranging data in a logical sequence), review methods (decomposition of information into combined parts for the purpose of comprehension) and synthesis (summarizing data), tabular method, analytical method, forecasting method (development forecast, prospects for development), etc. The volume of course work is 39 sheets, 1 table, and 1 drawing.

Conclusion

In accordance with the objectives, the following conclusions can be drawn: 1. Banking risk is the probability of losses in the form of losses of assets, a lack of intended profits, or the occurrence of additional costs as a result of financial transactions. Among the risks that are present in the field of social nutrition, the following types can be distinguished: - credit; - market (stock, currency, interest); - legal; - reputational; - tactical; - systemic. 2. OJSC Gazprombank is one of the greatest multifunctional financial universities in Russia, providing a wide range of banking, financial, investment products and services to corporate and private customers, financial universities, institutional and private investors. The bank is one of the three largest banks in Russia for every major indicator and ranks third in the list of banks in Central and Eastern Europe in terms of equity capital. The Bank has the right to carry out the following banking operations: 1) attracting funds from individuals and legal entities into deposits (on demand and for a certain period); 2) placement of the raised funds specified in paragraph 1 on one’s own behalf and at one’s own expense; 3) opening and maintaining bank accounts for individuals and legal entities; 4) carrying out transfers of funds on behalf of individuals and legal entities, including correspondent banks, through their bank accounts; 5) collection of funds, bills, payment and settlement documents and cash services for individuals and legal entities; 6) purchase and sale of foreign currency in cash and non-cash forms; 7) attraction of deposits and placement of precious metals; 8) issuance of bank guarantees; 9) making money transfers without opening bank accounts, including electronic money (with the exception of postal transfers). The opening by credit institutions of bank accounts of individual entrepreneurs and legal entities, with the exception of state authorities and local self-government bodies, is carried out on the basis of certificates of state registration of individuals as individual entrepreneurs, certificates of state registration of legal entities, as well as certificates of registration with tax authority. 3. Risk is an inevitable part of banking. However, the bank usually chooses to avoid risk, and if this is unrealistic, then to minimize it. Particularly important, based on the enormous amounts exclusively in large banks that issue loans, is credit risk. There are five main ways to reduce credit risk: - assessment of creditworthiness; - credit insurance; - reducing the size of loans issued to one borrower; - attracting sufficient collateral; - issuance of discount loans. 4. B modern world The banking sector is one of the particularly progressive sectors of the economy. This is clear; in market conditions, the existence and functioning of economic entities is not permissible without banks. Banks maintain the accounts of their customers and provide credit to them. Banks also work with individuals. Thus, banking institutions are involved in both trade finance and household finance. Banks are developing their own methods and indicators for assessing risks arising in their activities. One of the effective methods that is increasingly spreading in the field of banking risks is insurance. OJSC Gazprombank can use insurance as a method of risk management, because it is a real possibility of overcoming financial losses in the event of an unexpected situation.

Bibliography

1. Alekseeva, V.D. Banking risks: methods of calculation, regulation and management: Textbook [Text] / V.D. Alekseeva.- Syktyvkar.: Syktyvk. University, 2010.- 50 p. 2. Arsenyev, Yu.N. Risk management[Text] / Yu.N. Arsenyev.- M.: Higher. school, 2007.- 420 p. 3. Bagieva, M.N. Conceptual foundations of analysis and assessment of enterprise risks: Textbook for the course “Risk Management” [Text] / M.G. Bagieva. - St. Petersburg: Publishing House S. - Petersburg. University of Economics and Finance, 2009.- 51 p. 4. Vorontsovsky, A.V. Risk management: textbook for university students [Text] / A.V. Vorontsovsky. - St. Petersburg: OCEiM, 2010. - 482 p. 5. Goncharenko, L.P. Risk management: textbook [Text] / L.P. Goncharenko.- M.: KnoRus, 2011.- 215 p. 6. Dubrov, A.M. Modeling of risk situations in economics and business: Textbook. manual for university students[Text] / A.M. Dubrov.- M.: Finance and Statistics, 2009.- 222 p. 7. Ermasova, N.B. Risk management: Textbook. Manual[Text] / N.B. Ermasova.- Saratov.: Volga region. acad. state services, 2009.- 101 p. 8. Karpova, E.A. Risk management: textbook [Text] / E.A. Karpova. - Chelyabinsk: ChSAU, 2010. - 79 p. 9. Litvinenko, N.P. The place and role of risk management in the company management system [Text] / N.P. Litvinenko.- M.: MAKS-press, 2009.- 39 p. 10. Official website of the Tinkoff restaurant [Electronic access]. - M., 2015. - Access mode www.tinkof.ru. 11. Soloviev, V.I. Mathematical methods of risk management: a textbook for students of all specialties [Text] / V.I. Solovyov.- M.: State University of Education, 2009.- 98 p. 12. federal Service state statistics [Electronic resource]. - M., 2015. - Access mode www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru 13. Fomichev, A.N. Risk management: textbook [Text] / A.N. Fomichev.- Moscow.: Dashkov and K°, 2011.- 291 p. 14. Khokhlov, N.V. Risk management[Text] / N.V. Khokhlov.- M.: Unity-Dana, 2009.- 240 p. 15. Tsarev, R.M. Entrepreneurial risks: textbook [Text] / R.M. Tsarev.- M.: MIIT, 2009.- 93 p. 16. Central bank Russian Federation. Report on the development of the banking sector and banking supervision in 2012. 2012. – 120 p. ----------------------- Risks in the banking sector Credit Market Liquidity Risk Stock Foreign Exchange Interest

Introduction

profitability bank planning organizational

The relevance of the report on pre-diploma practice lies in the fact that currently a two-tier banking system has formed in Russia. Banks form an integral part of the modern monetary economy; their activities are closely related to the needs of reproduction. Being at the center of economic life, serving the interests of producers, banks mediate connections between industry and trade, agriculture and the population.

IN modern society Banks engage in a wide variety of transactions. They not only organize money circulation and credit relations; Through them, financing of industry and agriculture, insurance operations, purchase and sale of securities, and in some cases, intermediary transactions and property management are carried out.

The subject of the report on pre-diploma practice is the activities of the bank.

The object of the study is the Additional Office “Tobolsk” of the Gazprombank (JSC) Branch in Tyumen.

1. general characteristics JSC Gazprombank

Gazprombank (Joint Stock Company) is one of the largest universal financial institutions in Russia, providing a wide range of banking, financial, investment products and services to corporate and private clients, financial institutions, institutional and private investors. The bank is one of the three largest banks in Russia in terms of all main indicators and ranks third in the list of banks in Central and Eastern Europe in terms of equity capital.

The bank serves key sectors of the Russian economy - gas, oil, nuclear, chemical and petrochemical, ferrous and non-ferrous metallurgy, electric power, mechanical engineering and metalworking, transport, construction, communications, agriculture, trade and other industries.

Gazprombank occupies a strong position in the domestic and international financial markets, being one of the Russian leaders in organizing and underwriting corporate bond issues, asset management, private banking, corporate finance and other areas of investment banking.

Gazprombank's clients include about 4 million individuals and about 45 thousand legal entities.

Currently, Gazprombank owns seven subsidiaries and dependent banks in Russia, Belarus, Armenia, Switzerland and Luxembourg, and has representative offices in Astana (Kazakhstan), Beijing (China), Ulaanbaatar (Mongolia) and New Delhi (India).

In Russia, the regional network of Gazprombank is represented by 32 branches located from Kaliningrad to Yuzhno-Sakhalinsk. The total number of offices providing high-quality banking services exceeds 500.

Gazprombank is a member of the Russian National Committee of the International Chamber of Commerce.

The main activities of the GPB (OJSC) branch in Tyumen:

· settlement and cash services;

· lending to legal entities;

· lending to private clients;

· deposit operations;

· transactions with foreign currency;

· transactions with securities;

· depository services;

· all types of services for international bank cards;

· rental of individual bank safes;

consultations on all issues of working with the Bank

2. Regulation of the activities of JSC Gazprombank

The management of the bank is carried out in the manner prescribed by the current legislation of the Russian Federation and the Charter of the Bank.

In accordance with Art. 9 of the bank’s charter, the bank’s management bodies are:

· General Meeting of Shareholders;

· Board of Directors;

· sole (Chairman of the Management Board) and collegial (Management Board) executive bodies.

The legislation of the Russian Federation and the bank's charter define the lists of decisions that are adopted exclusively by the General Meeting of Shareholders and decisions that are adopted by the Board of Directors.

The supreme governing body of the bank is the General Meeting of Shareholders. The board of directors of the bank carries out general management of the bank’s activities, with the exception of resolving issues related to Federal Law of December 26, 1995 No. 208-FZ “On joint stock companies» and the Bank's Charter to the competence General meeting shareholders. Management of the current activities of the Bank is carried out by the sole (Chairman of the Management Board) and collegial (Board) executive bodies.

Interaction of JSC Gazprombank with clients

Gazprombank has the most modern technological base for carrying out various financial transactions in the interests of its clients. In particular, the Bank provides such services as:

· carrying out money transfers;

· conducting operations on current accounts;

· dividend payment;

· provision of depositary services;

· operations with coins made of precious metals and gold bars.

Gazprombank's regional network covers a significant part of Russia. This allows the Bank's clients to receive a full range of high-quality banking services, regardless of where in the country they live or are located.

The Gazprombank branch contains departments in which work with clients is carried out.

The main goal of the department is to maximize the quality of customer service - legal entities and individuals in department operations. Among the main tasks are:

· organization of work on settlement and cash services for legal entities, individual entrepreneurs and individuals in rubles and foreign currency, including maintaining accounting records in accordance with the regulations of the Bank and the Bank of Russia;

· selling banking products to clients within the competence of the department, including raising funds;

· building effective processes for operational customer service, improving its quality, expanding the services provided in order to meet customer needs and increase the profitability of banking operations.

Considering the main functions of the department in terms of servicing legal entities, it should be noted that operational employees open, close, re-register and maintain settlement, current and other accounts of legal entities and individuals in rubles and foreign currency. The employee also notifies clients about the deadlines for mandatory sales by legal entities and individual entrepreneurs part of export foreign currency earnings in accordance with the requirements of the Bank of Russia. His responsibilities also include conducting operations to receive applications from clients for conversion operations, including the free and mandatory sale of foreign currency, and monitoring the correct execution of orders.

An employee of the department carries out the formation of legal files of clients when opening accounts and their further storage, namely: is responsible for the safety of legal files of clients, carrying out work with clients related to making the necessary changes and additions to them in connection with the reorganization of enterprises, including the replacement of cards sample signatures and seal impressions.

3. Organizational management structure in the branch of Gazprombank JSC

Data on the organization of management in the branch of Gazprombank JSC are presented in Table 1.

Table 1. Organizational management structure in the department

No.Name of divisionEnlarged functions1Management · manager, · deputy branch managers, · Chief Accountant, · Deputy Chief Accountant General management of the branch's activities 2 Administrative and managerial personnel 1. Record keeping 2. Archive maintenance (includes individual positions of specialists in areas of activity, not allocated to independent divisions) 3 Personnel service (up to 50 people - part-time, from 50 to 100 people - a separate employee, over 100 people - personnel department)1 . Number planning and use of personnel 2. Recruitment and placement of personnel, formation of a reserve 3. Maintaining staffing and personnel records 4. Organization of training and advanced training 5. Organization and implementation of social work 4 Legal department 1. Legal support for the activities of the branch 2. Protection of the rights and interests of the branch 3. Legal examination of administrative and regulatory documents , contracts, loan applications5Customer Relations Department1. Implementation of measures to attract corporate and private clients through the sale of products and services (including documentary transactions and products using bank cards) in accordance with the technologies and product range approved by the Bank 2. Formation of a product range and development of branch tariffs 3. Marketing of the banking services market 4. Advertising and PR - supporting the work of the branch 6 Credit department 1. Assessing the creditworthiness of borrowers 2. Formation of loan applications 3. Monitoring the financial condition of borrowers and compliance by borrowers with the terms of concluded loan agreements 4. Carrying out credit operations (commercial lending) 5. Supporting credit risk 6. Conducting credit affairs, working with collateral 7. Documentary transactions7 Financial analysis department and planning1. Development of financial plans and preparation of reports on their implementation 2. Development of business plans, feasibility studies, calculations of project payback 3. Implementation of ongoing monitoring of the implementation of approved financial plans 4. Planning of budget indicators 5. Analysis of the branch’s activities and development of measures to improve the efficiency of its work 6. Preparation of information according to IFRS 7. Methodological work to improve management accounting8 Department of Operations in Money Markets and Resource Management1. Control and management of branch liquidity 2. Maintaining payment positions 3. Attracting financial resources 4. Carrying out time deposit transactions 5. Carrying out inter-branch and inter-bank transactions 6. Carrying out conversion transactions 7. Carrying out transactions with securities, including on behalf of the client 8. Control open currency positions 9. Establishing rates for cash foreign exchange transactions9Accounting and reporting department1. Maintaining internal records, registration, support and control of banking operations (carrying out back office functions) 2. Formation of accounting, financial and tax reporting10 Operations department1. Settlement services for legal entities 2. Maintaining a correspondent account of a branch in the settlement division of the Bank of Russia 3. Maintaining Loro and Nostro accounts 4. Maintaining interbranch settlement accounts 11Department for servicing individuals1. Settlement and cash services for individuals 2. Deposit operations and maintaining accounts of clients - individuals 3. Provision of safe deposit boxes for rent 12 Cash transactions department Carrying out cash transactions 13 Currency transactions department 1. Support of foreign exchange contracts 2. Performing the functions of a currency control agent 3. Providing the branch with cash foreign currency 4. Transactions with precious metals 14 Depository operations department Carrying out depository operations and depository accounting 15 Information technology department 1. Maintenance and operation of automated banking systems 2. Maintenance and operation of computer systems and networks 3. Operation of telecommunication networks and equipment 4. Technical support for operations using bank cards16 Bank card department Carrying out a range of operations related to the issue and servicing of bank cards, including processing operations17 Expert department1. Ensuring expertise, information and physical security of the branch's activities 2. Organization of work with problem clients 18 Collection department (created only in case of economic feasibility) Collection and maintenance of cash and other material assets 19 Economic department 1. Maintenance of bank premises, support of construction and repair work 2. Equipping the branch with the necessary machinery, equipment, interbank supplies, etc. 3. Organization of transport services20Additional officeComplex of operations regulated by the “Regulations on the additional office”21Operating cash desk outside the cash hallComplex of operations regulated by the “Regulations on the operating cash desk”

4. Personnel management of JSC Gazprombank

Practice of Bank managers

1. The activities of managers are regulated by the Bank’s Charter, the Code, the Bank’s Internal Control Rules in order to combat legalization (laundering) of proceeds from crime and the financing of terrorism, the distribution of job responsibilities in the prescribed manner, provisions on independent structural divisions and job descriptions.

2. In their activities, the Bank’s managers are guided by the following principles:

2.1. Responsibility. The Bank's managers are responsible for achieving the goals set by the Bank's management bodies.

2.2. Accountability. The Bank's managers report on the results of their activities to the Bank's executive bodies.

2.3. Compliance with the interests of the Bank. When making decisions, the Bank's managers are guided by the requirements of Russian legislation in the interests of the Bank and its shareholders.

2.4. Payment. Bank managers receive appropriate remuneration for work done in the interests of the Bank. Relations between the Bank and the Bank's managers are regulated by the Bank's internal regulatory documents, which provide for a mechanism for calculating remuneration and compensation for work done. The amount of remuneration paid by the Bank to Bank managers is determined in such a way as to ensure the possibility of attracting and retaining highly professional managers in the Bank.

3. The Bank's managers are accountable to members of the Bank's Management Board and (or) other senior officials supervising the relevant areas of the Bank's activities. Each of the supervisors regularly checks the activities of the heads of independent structural divisions under their supervision for compliance with the principles of corporate governance.

4. Bank managers are given a real opportunity to report violations they have identified in the Bank’s activities directly to the Chairman of the Bank’s Management Board and members of the Bank’s Management Board.

5. Bank managers are obliged to immediately report the occurrence of a conflict of interest to the senior official in charge of the relevant area of the Bank’s activities, as well as to the internal control service and must provide all information about the circumstances that gave rise to the conflict of interest.

6. Managers of the Bank exercise control over the use of confidential and insider information and ensure the preservation of trade secrets to protect the interests of the Bank in accordance with the internal regulatory documents of the Bank.

7. The Bank's managers, within the framework of their powers and responsibilities, maintain an effective internal control system and risk management system to ensure the stable and efficient operation of the Bank.

8. The Bank's managers ensure the effective operation of the planning, organization and control system for the financial and economic activities of the independent structural divisions they manage to ensure the interests of the Bank's shareholders in accordance with the Bank's strategy and financial plan.

9. The Bank's managers facilitate independent audits of the Bank's financial and economic activities by external auditors in the interests of the Bank's shareholders and audits of the Bank's financial and economic activities by the Bank's internal control service, as well as assessments of the state of corporate governance.

10. Bank managers pursue appropriate personnel policies in relation to Bank employees under their direct subordination to ensure stable and efficient operation of structural divisions.

11. Bank managers ensure that Bank employees comply with the requirements of Russian legislation and internal regulations of the Bank, and constantly monitor compliance of their actions with the requirements of the Federal Law “On Combating the Legalization (Laundering) of Proceeds from Crime and the Financing of Terrorism.”

5. Planning system of JSC Gazprombank

Planning is the central link in the chain of actions that make up the content of the bank management process. Banking planning is the process of determining goals for the future and developing ways to achieve them. Planning serves as the basis for the development of the bank’s internal system, taking into account the influence of external factors, and is one of the functions of bank management.

The main tasks that need to be solved in the process of developing an activity plan: determining the prospects and future profile of the bank; identification and characteristics of market segments that the bank intends to serve; determining the amount of resources needed to achieve goals, such as material, financial and labor resources; development of types of services, financial products and technologies, thanks to the implementation of which the bank will be able to achieve the desired results; determination of target levels of bank profitability; Creation efficient systems control over the implementation of plans.

Planning in the Bank is carried out for various periods: by month, by quarter, by year. All plans are divided into business plans and work plans for each division. Business plans have the main functions of attracting resources and generating income. It should also be taken into account that the system of plans is developed both for each sector and general for the entire department.

Organization of planning is carried out for various services of the Bank in district branches. At the end of the period, planned and actual indicators are compared. The identified results determine the measures taken in the future to stimulate sales of these services. Also, once a year, each department receives an assessment of their performance. We also note that planning must be related to the overall development strategy of the Bank.

Software:

Today, the entire banking system is well automated. Each banking product has its own program. Documents are exchanged through the internal Outlook email system.

Let's list the main software products, used in ORiTSB:

· AS "Sofia VMS" is used throughout the Volgo-Vyatsky Bank of Sberbank of Russia;

· AS "Infobank" is designed for working with securities, more precisely for accounting and viewing;

· AS "Depositary" is used throughout Russia for securities accounting;

· AS "StatReporting" - reporting collection, used only in Sberbank.

· CRM Corporate operates at the level throughout Russia and is used to establish relationships between the bank and clients

· The Prime-TASS information terminal allows you to view stock market and FOREX market quotes in real time, and also provides work with clients.

Application programs include AS "Focus", designed for buying and selling securities on the stock market. Internal software includes accounting programs for consolidated accounting.

An information security system is also used. This includes various data security measures, for example, setting passwords of 8 non-repeating characters, anti-virus programs. It is planned to introduce a new AS “QUIK” database, in which technical specifications(trends, etc.).

Foreign economic activity:

The bank provides a wide range of services for servicing foreign economic activities of clients, starting from the stage of preparing a contract, filling out a transaction passport and ending with monitoring the fulfillment of obligations under the contract. At the negotiation stage, the bank conducts an examination of the payment terms of the foreign trade contract (selection of the most profitable form of payment). After signing contracts, clients are provided with assistance in drawing up a transaction passport for contracts involving settlements in rubles and foreign currency and other currency control documents. The compliance of the terms of the foreign trade contract with the currency legislation of the Russian Federation is being checked.

When servicing foreign trade contracts of its clients, the Bank actively uses documentary forms of settlements that guarantee the protection of the client’s interests.

The bank has a wide network of representative offices in many countries to carry out transactions with non-residents. Hence, many small banks open loro accounts with the Bank to carry out settlements for foreign economic activities.

. Information technologies of JSC Gazprombank

The GPB-Dealing information and trading system is a software and hardware complex that allows clients via the Internet to:

· conclude deposit, credit and conversion (for all currency pairs) transactions, international non-profit transactions with GPB Bank in real time without exchanging paper documents;

· receive news information from Russian and foreign agencies;

· analyze quotes from leading trading platforms, including using technical analysis tools;

· monitor your own operations, quickly control your position and generate the necessary reports on concluded transactions;

· automate the export of transactions to the internal accounting system.

The system is provided with multi-level cryptographic information protection tools certified by the FSB of Russia, and the software of the GPB-Dealing system was developed taking into account GPB Bank's many years of experience in servicing the largest corporate clients.

To conclude transactions using the GPB-Dealing system you must:

· conclude a framework agreement regulating the procedure for concluding the relevant type of transactions;

· sign a statement of acceptance of the terms of the Agreement on the use of the GPB-Dealing system;

· sign the application for acceptance of the “Regulations of the Certification Center of Bank GPB (JSC)”.

In the future, document flow between the Bank and the client is carried out completely electronically, all actions of dealers are recorded and signed by a strengthened non-qualified electronic signature.

Gazprombank also offers owners of iPhones and Android phones to use the services of the Telecard system using a convenient interface. The Telecard system application is available in the Apple AppStore / Android Market application stores. The Telecard system saves time for clients - bank card holders of GPB Bank, allowing them to remotely manage card accounts, repay credit card debt, make payments, including payments mobile communications, Internet, utilities.

hours a day, the Telecard system allows the Gazprombank card holder , with the help of his mobile phone carry out the following operations:

· receive notifications about unsuccessful bank card transactions;

· in case of loss of the card or if fraud is suspected, you will be able to promptly temporarily suspend (resume) transactions using the card;

· set and change the daily limit for spending money using the card;

· suspend (resume) receiving notifications about transactions using the card, as well as crediting funds to bank card accounts;

· receive information about the amount of the available payment limit, daily limit and card status;

· receive a mini-statement on the card (5 last transactions);

· pay for utilities, commercial television, services of leading mobile and landline operators, Internet providers, etc. ( full list services you can find here).

· repay debt on a loan, including a credit card;

· make transfers between your card accounts opened with Gazprombank;

· make transfers to card accounts of other Banks;

· receive other information messages from the Bank.

The automated system "Home Bank" is a convenient, reliable and safe banking transaction via the Internet using personal computer 24 hours a day in any place where it is possible to connect a computer to the Internet.

“Home Bank” does not require special skills or knowledge. The system has a simple, convenient and intuitive interface.

To ensure information security, Domashny Bank uses a full range of modern technologies. Gazprombank's computer systems are configured taking into account the latest security recommendations.

Gazprombank is constantly working to ensure the security of using the remote service system, and provides clients with the most complete confidentiality of transactions, which is one of the key tasks of Gazprombank.

. Accounting and reporting of JSC Gazprombank

Gazprombank maintains accounting records and provides financial and other reporting in the manner established by federal laws and other regulations legal acts, including regulations of the Bank of Russia. The Bank's annual report is subject to prior approval by the Bank's Supervisory Board no later than 30 days before the date of the annual General Meeting of Shareholders.

The Bank carries out mandatory disclosure of information in the amount and manner established by the legislation of the Russian Federation, the federal executive body for the securities market and the Bank of Russia. The Bank provides information about the Bank in accordance with the requirements of federal laws and other regulatory legal acts.

The bank and its branches are obliged to store documents in the manner and for the periods established by federal laws and other regulatory legal acts. In accordance with the procedure provided for by the legislation of the Russian Federation, documents of the Bank and its branches are transferred to state storage. The Bank's executive bodies are responsible for the reliability of the information contained in the Bank's reporting.

The accounting policy of JSC Gazprombank defines a set of accounting methods in accordance with Federal Law of the Russian Federation “On Accounting” dated November 21, 1996 No. 129-FZ to ensure the formation of reliable information on the results of the Bank’s activities.

Gazprombank in its activities is guided by the Federal Law of the Russian Federation “On Banks and Banking Activities” dated December 2, 1990 No. 395-1 with subsequent amendments and additions, the Federal Law of the Russian Federation “On Accounting” dated November 21, 1996 No. 129- Federal Law, other laws and regulations in force on the territory of the Russian Federation, instructions of the Bank of Russia, the Charter of Sberbank of Russia, decisions of the Board of Gazprombank.

The accounting policy of Gazprombank is based on the Regulation of the Bank of Russia dated March 26, 2007 No. 302-P “On the rules of accounting credit organizations located on the territory of the Russian Federation”, other documents of the Central Bank of the Russian Federation regulating issues of accounting and reporting, accounting provisions (standards), allowing for the implementation of the principles of uniform reflection of banking operations on balance sheet accounts.

The accounting policy of Gazprombank is mandatory for application by the central office, branches, and internal structural divisions of the bank.

The basis for entries in accounting registers are primary accounting documents that record the fact of a transaction.

. Bank profitability indicators

The level of profitability of a commercial bank is assessed using financial ratios. The system of profitability ratios includes the following main indicators:

· ratio of profit and equity;

· ratio of profit to assets;

· profit to income ratio.

The methodology for calculating these indicators depends on the accounting and reporting system adopted in the country. The numerator of these financial ratios always includes the estimated financial result of the bank’s activities for reporting date. Under the current accounting and reporting system in Russia, the numerator is balance sheet profit; under foreign accounting standards, it is net profit.

Return on capital (ROE) (ROE - in foreign practice) characterizes how effectively the owners' funds were used during the year, i.e. it is a measure of profitability for bank shareholders. It approximately establishes the amount of net profit received by shareholders from investing their capital. In domestic practice:

It is recommended to compare the resulting value of profitability of capital with indicators of capital adequacy (an increase in the first indicator while a decrease in the value of the second indicates an expansion of the range of risky operations).

Return on assets (PA) (ROA - in foreign practice):

Profitability of assets characterizes the ability of a bank's assets to generate profit and indirectly reflects their quality, as well as the efficiency of the bank's management of its assets and liabilities. A low ratio may be the result of a conservative credit policy or excessive operating expenses; a high value indicates successful management of assets.

Profitability (profitability) of a commercial bank (Rotot ):

R generally as of January 1, 2013 = 44,673,156 thousand rubles. / 173831 169 thousand rubles. * 100% = 25.7%.

R generally as of January 1, 2014 = 40,277,080 thousand rubles. / 205445 753 thousand rubles. * 100% = 19.6%.

The overall level of profitability allows us to assess the overall profitability of the bank. As well as profit per 1 ruble. income (share of profit in income). This is the main indicator that determines the efficiency of banking activities.

For factor analysis, this formula can be transformed:

Private profitability of a commercial bank (Rh ):

Let us analyze the general and private profitability using the example of OJSC Gazprombank.

Calculation of general and private profitability of OJSC Gazprombank

Indicators January 1, 2013 January 1, 2014 Deviation Growth rate, % Growth rate, % Total bank income, thousand rubles 173,831 169,205 445 75331614584118.1918.19 incl. interest income 129 180 478178 342 70649162228138.0638.06 Total bank expense, thousand rubles 129 158 013165 168 67336010660127.8827.88 incl. interest expense73 294 827112 569 47139274644153.5853.58 Balance sheet profit, thousand rubles 44 673 15640 277 080-439607690.16-9.84 incl. interest margin55 885 65165 773 2359887584117.6917.69 Total profitability, %25.7019.60-6.0976.29-23.71 Private profitability, %43.2636.88-6.3885.25-14.75

As can be seen, private profitability had the highest value in the analyzed period. This figure tended to decrease - by 14.75%. Overall profitability was lower than private profitability. This indicator also tended to decrease - by 23.71%, which is explained mainly by the presence of a positive interest margin, which had a high growth rate (17.69%), while the growth rate of balance sheet profit decreased by 9.84%.

Let's evaluate the influence of factors on changes in overall profitability. To do this, we will use the method of chain substitutions:

R 0= (1 - CP 0/SD 0) * 100% = (1 - 129 158 013 / 173 831 169) * 100% = 25,7%,

P 1 = (1 - CP 0/SD 1) * 100% = (1 - 129 158 013 / 205 445 753) * 100% = 37,1%,

?1=P 1 - R 0 = 37,1 - 25,7 = 11,4%,

those. increase in bank income for the analyzed period by 31,614,584 thousand rubles. contributed to an increase in overall profitability by 11.4%,

P 2= (1 - CP 1/SD 1) * 100% = (1 - 165 168 673 / 205 445 753) * 100% = 19,6%,

?2=P 2 - R 1 = 19,6 - 37,1 = -17,5%,

those. despite an increase in bank expenses by 36,010,660 thousand rubles, overall profitability decreased by 17.5%.

The results of the factor analysis showed that the influence of the negative factor (increase in the amount of expenses) blocked the influence of the positive one (increase in the amount of income) and resulted in a decrease in overall profitability by 6.1% (11.4% + (-17.5)%)

Calculation of the income elasticity coefficient for the analyzed period confirms the conclusion that overall profitability decreased due to the faster growth rate of expenses compared to the growth rate of income:

The value of this coefficient indicates that with an increase in the amount of expenses by 1%, the amount of income increases by 0.65%, which is not sufficient to maintain the level of overall profitability of Gazprombank JSC achieved at the beginning of the analyzed period.

9. Information and methodological support for research and development work

Information support for WRC

Contents of VKRIInformation base VKRISource of information1. Theoretical provisions for managing the competitiveness of an organization 1.1. Competitiveness of an enterprise: essence, types, components. 1.2. Conditions and factors determining the competitiveness of an organization. 1.3. Main directions for increasing the competitiveness of the organization. 2. Methodological support for the program to increase the competitiveness of the organization. 2.1. Methodological approaches to assessing the competitiveness of an organization. 2.2. Technology for choosing a strategy to ensure (preserve) the organization’s competitive advantages. 2.3. The sequence of forming a program to increase the competitiveness of an organization. 3. Practical aspects of developing a program to increase the competitiveness of an organization. 3.1. Assessing the competitiveness of the organization. 3.2. Identification of opportunities to increase the organization's competitive advantages. 3.3. Development of recommendations for the formation of a program to increase the competitiveness of the organization. (missing) (missing) (missing) (missing) (missing) (missing) (missing) (missing) (missing) Bank liquidity analysis Analysis of organizational structure (missing) (missing) (missing) (missing) (missing) (missing ) (absent) (absent) (absent) (absent) 3.1. Balance sheet (published form) as of April 1, 2013; Balance sheet (published form) as of April 1, 2014; 3.2. Report on the level of capital adequacy, the amount of reserves for doubtful loans and other assets as of April 1, 2013; Report on the level of capital adequacy, the amount of reserves for doubtful loans and other assets as of April 1, 2014; (absent)

Methodological support for VKR

Contents of VKRMethodological base of VKR Source of methodological base1. Theoretical provisions for managing the competitiveness of an organization 1.1. Competitiveness of an enterprise: essence, types, components. 1.2. Conditions and factors determining the competitiveness of an organization. 1.3. Main directions for increasing the competitiveness of the organization. 2. Methodological support for the program to increase the competitiveness of the organization. 2.1. Methodological approaches to assessing the competitiveness of an organization. 2.2. Technology for choosing a strategy to ensure (preserve) the organization’s competitive advantages. 2.3. The sequence of forming a program to increase the competitiveness of an organization. 3. Practical aspects of developing a program to increase the competitiveness of an organization. 3.1. Assessing the competitiveness of the organization. 3.2. Identification of opportunities to increase the organization's competitive advantages. 1. 3.3. Development of recommendations for the formation of a program to increase the competitiveness of the organization.1. Competitiveness Management; 1.1. Concept, types and types of banking competition; 1.2. Competitiveness: factors and assessment; 1.3. ways to increase the competitiveness of the bank; 2. Methods of managing competitiveness; 2.1 Analysis of bank liquidity, analysis of bank profitability; 2.2. Analysis of additional financial, economic and qualitative indicators of the bank’s activities; 2.3. Strategic management system 3. Bank development strategy 3.1. Bank reliability rating 3.2. Organizational structure analysis; 3.3. Recommended directions for increasing competitiveness.1.1. . . . 1.2. , 1.3. , 2. , , 2.1. , 2.2. , 2.3. , 3. , 3.1. 3.2. , 3.3. ,

Conclusion

This company, has a developed organizational structure, due to the significant scale of activity and the number of operations carried out, as well as due to an extensive regional structure and branch network. The management structure is built in a rational way and allows the company to conduct effective activities, and also contributes to the development of successful financial solutions.

The current tasks of Gazprombank include the following:

· maintaining and strengthening competitive positions, increasing the volume and range of services provided, actively expanding the client base in the main business segments;

· increase in lending volumes, documentary business, launch of new factoring products;

· an increase in the average volume of corporate financing and consulting transactions, as well as an improvement in the image of Gazprombank as one of the leading providers of investment banking services;

· expansion of the list of products and services offered, introduction of uniform operating standards for the Gazprombank Group, development of common approaches for banks in the field of planning, budgeting and reporting, introduction of a unified client policy in relation to large corporate clients and financial institutions, transition to uniform risk management methods.

During the internship, communication skills were acquired with the team, management staff and clients of the Bank, theoretical knowledge was also consolidated and practical skills were acquired in the field of analysis, finance and taxation.

Bibliography

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Tutoring

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Risk management at OJSC Gazprombank

The statistics of loan requests at OJSC Gazprombank are as follows: 10% - government bodies; 30% - other banks and the rest - individuals.

The probabilities of non-repayment of the loan taken are respectively: 0.01; 0.05 and 0.2.

The head of the credit department of OJSC Gazprombank was informed that a message about the non-repayment of the loan had been received, but the client’s name was poorly printed in the message.

1) Describe the main characteristics of the type of risk under consideration.

2) Propose and justify management decisions to reduce risk.

1. Describe the main characteristics of the type of risk under consideration.

The type of risk considered in the assignment is credit risk.

Let us describe its main characteristics.

Credit risk is the potential possibility of loss of principal and interest on it, arising as a result of a violation of the integrity of the movement of the loaned value, due to the influence of various risk-generating factors.

Credit risk applies equally to both banks and clients and can be associated with the likelihood of a decline in production or demand for products in a certain industry, failure to fulfill contractual relations for some reason, transformation of types of resources (most often by term) and force major circumstances.

One of the important methods for assessing credit risk is the method of assessing the client’s creditworthiness, which is carried out on the basis of an analysis aimed at identifying his financial condition and its trends.

The main sources of information for assessing the borrower’s credit risk are: financial statements, information provided by the borrower, experience of working with this client of other persons, scheme of the loan transaction with a feasibility study for obtaining a loan, on-site inspection data.

Credit risk management requires banks to constantly monitor the structure of the loan portfolio and their qualitative composition.

One of the essential characteristics of credit risk is non-compliance with the principle of loan repayment, which arises as a result of a break in the circulation of the loaned value.

Main characteristics of credit risk:

Significant amount of amounts issued;

A large share of loans and other banking contracts going to clients experiencing certain financial difficulties;

Concentration of the bank's activities in little-studied, new, non-traditional areas;

A fairly high proportion of new and recently attracted clients about whom the bank has insufficient information;

Failure to obtain adequate collateral for a loan or acceptance as such of assets that are difficult to sell on the market or subject to rapid depreciation;

Significant amounts issued to related borrowers.

2. Propose and justify management decisions to reduce risk.

In the context of global financial crisis in all banking systems The problem of improving risk management in the field of monetary relations and measures to reduce them is becoming increasingly urgent.

Since it is impossible to completely avoid risks, they can and should be consciously managed, taking into account the fact that all types of risks are interrelated and their level is constantly changing.

In general, banking activities are characterized by high risk. Banks have many clients, partners, borrowers, whose financial condition directly affects their situation.

Considering that approximately 20% of banks' total assets come from lending, it becomes clear that one of the main problems of banks is the existence of credit risks and their tendency to grow.

The likelihood of credit risk can be reduced through effective conservative credit management policies; establishing the maximum amount of risk per borrower; meticulous approval procedure for each loan; systematic monitoring and control of risks by management; effective collateral or insurance for loans.

There are five main methods to reduce credit risk:

Credit assessment;

Credit insurance;

Reducing the size of loans issued to one borrower;

Attracting sufficient collateral;

Issuance of discount loans.

We list the main measures for managing credit risk.

1. Formation of a risk management policy. Such a policy should include measures to prevent a number of adverse situations and mitigate the consequences of those that cannot be completely eliminated. The bank's credit committee should only consider loan applications that comply with established risk management policies.

2. Development of recommendations regulating the procedure for concluding a loan agreement. They must determine the composition of the documentation accompanying the loan application; checking the creditworthiness and solvency of clients, their classification by reliability based on credit history, the state of bank accounts and obligations; procedure for conducting an expert analysis of the loaned project, checking information by the security service, and drawing up a loan agreement.

It is necessary to have detailed regulations for conducting and monitoring credit operations, approving the list of decision-makers on lending, and delimiting their duties and responsibilities; development of document forms.

3. Development of an internal system of limits that ensures diversification of the loan portfolio by terms, industries, lending entities, types of loans, territories and other significant factors.

Credit institutions also need to determine loan limits to comply with banking standards established by the Bank of Russia.

4. Collection of information on credit risk and application of a system for its assessment, including: development of a system of quantitative and qualitative indicators for all significant factors of credit risk; determination of optimal and critical values for each credit risk factor separately and credit risk in general; conducting a general assessment of the creditworthiness of each potential borrower; development of bank standards for loan quality and compliance with requirements set by regulatory authorities; classification of issued loans by risk level.

5. Creation of a system for monitoring credit risk in real time using special computer programs for accounting and data analysis.

Such a system involves regular monitoring of all operations exposed to credit risk, calculation and assessment of the amount of possible losses. It is a required control element. Its main goals are: assessing the quality of individual loans and the loan portfolio as a whole; development of proposals for credit risk limits; improving the procedure for planning and conducting credit operations.

The monitoring system also involves retrospective analysis credit activities and credit risk management, which allows you to identify miscalculations, make recommendations and optimize risk management in the future, and assess management effectiveness.

6. Measures to reduce risk, that is, to reduce the magnitude of possible losses and their impact on the solvency of the bank, including: the creation of special reserves in case of non-repayment of debt and their reflection in the bank’s balance sheet; shifting the risk onto the property of the borrower or third parties (guarantors, guarantors) by registering a pledge; transfer of risk to the insurance company. As a rule, it is not the risk of non-repayment of loans that is insured, but the loan object and (or) its collateral (against fire, gas explosion, lightning, natural disasters, water damage, theft, malicious actions of third parties, etc.). Insurance is carried out at the expense of the borrower, but the bank may be the beneficiary; risk sharing in consortium (syndicated) lending; portfolio and geographic diversification of risk among unrelated clients; change or transfer (sale) of rights of claim under loan agreement(compensation, novation, assignment).

7. Working with problem loans. Each such loan requires an individual approach, but in general, the following activities can be proposed to organize this work:

Creation of a special unit (or group of specialists) to work with problem loans;

Conducting negotiations with borrowers to find solutions that can increase the likelihood of debt repayment;

Development of policies and conditions for writing off outstanding loans;

Organization and conduct of claims and lawsuits against unscrupulous borrowers.

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