DOI: http://doi.org/10.15350/2409-7616.2021.2.04

UDC 336.71

Aseev O.V.¹ (Kursk, Russian Federation) – E-mail: olegavto@list.ru, Sergeeva V.Yu.¹ (Kursk, Russian Federation) – E-mail: viktoria_serg@mail.ru

¹Southwest State University

Abstract. The formation of the resources of a commercial bank is one of the primary tasks that ensure the smooth functioning of the organization. Banks, attracting mainly funds of individuals and legal entities, form a resource base within which they can carry out activities, as well as place funds on their own behalf on the terms of payment, repayment and urgency. In such cases, the nature of the operations performed depends not only on the number of resources, but also on their quality. In this regard, the issues of assessing the resources of a commercial bank in order to optimize them and increase the scale of the financial institution’s activities are becoming relevant in the conditions of commercial independence, competition and tightening of standards by the regulator represented by the Bank of Russia. The objectives of the study include: assessment of the liabilities of the balance sheet of a commercial bank; analysis of the standards that characterize the level of capital adequacy; development of recommendations for the formation of resources of a commercial bank. The research methodology is presented by a structural and dynamic analysis of the bank’s balance sheet liabilities with the calculation of the specific weight, relative deviation and growth rates of indicators, a comparative analysis of liabilities and capital adequacy ratios with other commercial banks. In the course of the study, it was revealed that PJSC «Kurskprombank» as a whole has an optimal resource structure, and the capital adequacy ratios are in the aisles of acceptable values.  If we compare the indicators with those of other regional commercial banks, then PJSC «Kurskprombank» is second only to the neighboring JSC UKB «Belgorodsotsbank» in terms of the adequacy of its own and basic capital. The paper provides recommendations proposed to solve this problem. The conducted research determines the importance of assessing the resources of a commercial bank. The annual increase in capital indicates the development of the banking activities of the credit institution, and compliance with the standards proposed by the Bank of Russia indicates its sufficiency.

Keywords: own funds, borrowed funds, resources, liabilities, commercial bank, capital adequacy ratios.

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For citation:

Aseev O.V., Sergeeva V.Yu. Assessment of the resources of a commercial bank. CITISE, 2021, no. 2, pp.37-49. DOI: http://doi.org/10.15350/2409-7616.2021.2.04