Кредитні і депозитні операції банків: вплив на фінансові результати

Abstract

У статті оцінено і проаналізовано вплив кредитного і депозитного портфелів на фінансову результативність діяльності українських банків за період з 2015 р. по вересень 2019 р. Досліджено динаміку фінансових результатів банків. Проаналізовано обсяг, динаміку і структуру кредитного портфелю банків України. Здійснена оцінка ресурсного потенціалу вітчизняних банків, проаналізовано їх депозитний портфель. Запропоновано напрями удосконалення депозитної і кредитної політики вітчизняних банків з метою покращення ефективності їх діяльності, підвищення надійності, ліквідності та стабільності. The impact of credit and deposit portfolios on the financial performance of Ukrainian banks for the period from 2015 to September 2019 is evaluated and analyzed. The theoretical aspects of the definition of such terms as “income”, “expenses”, “financial result”, “credit” and “deposit” are summarized. The analysis of formation of financial results of banks of Ukraine is carried out and their dynamics is investigated. Assets of Ukrainian banks are investigated, positive dynamics of growth of total assets during 2018-2019 are determined. It is established that the net assets of banks are characterized by much lower volumes, especially in 2019. The influence of NBU discount rate on the formation of the value of loans in the financial market is determined. The volume, dynamics and structure of credit portfolio of Ukrainian banks have been analyzed. Particular attention is paid to determining the origin of problem (inactive) loans, the reasons for their occurrence and the current state of legislative regulation. The resource potential of Ukrainian banks is determined, the necessity of possessing sufficient resources to support the needs of credit subjects is substantiated. The structure of banks liabilities is analyzed. Positive dynamics of bank capital growth were determined. Borrowed and lent funds are analyzed. Approaches to forming the deposit portfolio of banks have been determined. The analysis and assessment of deposits attracted by deposit-taking corporations are broken down by economic sectors and by maturity. Examples of banks that attracted the largest amounts of deposits in September 2019 are given. The comparative analysis of the credit and deposit portfolio of Ukrainian banks for the period from 2015 to September 2019 is conducted. Excess of loans over deposits is revealed, but there is also a gradual reduction of the gap between them. Recommendations are offered to improve the instruments for the settlement of problematic debt of banks in order to reduce and improve the financial performance and reliability of banking system. Proposals have been made to improve the deposit policy of domestic banks in order to increase their liquidity and stability.