To create a bank you need to form an authorizedfund. This is the minimum amount of funds that is necessary to carry out activities. Under the legislation of the Russian Federation, its volume is 5 million euros in ruble equivalent. The volume of the organization's capital determines the possibility of its growth and development. To do this, there is a special indicator of sufficiency of equity. About what the H1 standard is and how it is calculated, read on.
It includes the value of own and additional funds. This indicator is calculated by the following formula:
CC = OK + DK, where:
MC - the capital of the bank,
OK - the amount of equity,
DK - additional capital.
Sources of formation of the Criminal Code for banks in the form of joint-stock companies:
- the nominal value of common shares actually put on the market;
- share premium;
- nominal value of preferred shares,provided that the constituent documents stipulate that they are not allowed to pay dividends, if this does not entail the formation of debt to the holders of securities;
- Funds that are formed at the request of the Central Bank;
- profit of the current year, which is confirmed by the conclusion of the auditors;
- the difference between the CC and SK, if after the reorganization, the amount of the bank's own funds decreases.
The source of the formation of SC for banks in the form of LLC is the payment of shares of the founders.
The central bank regularly analyzes the volume ofown means of credit institutions. It should correspond to the indicators specified in Instruction No. 1 "On the procedure for regulating the activities of banks". The most important of these is H1, the capital adequacy ratio. It regulates the risks of unsolvency of the bank, shows the minimum amount of own funds required to cover losses. The calculation of the norm of H1 takes place according to the following formula:
H1 = SC / (SUMM (Ai-Cree) + p. 8807 + p. 8957 + PK + KRW + p. 8992 + 10 x OP + PP), where:
- SK - the capital of the bank;
- Cree is the risk factor of the Au asset;
- page - line number in the reporting;
- KRV - for contingent liabilities;
- Cattle - for futures deals;
- OP - operational;
- PP - market;
- PC - increased ratio.
H1 - capital adequacy ratio - for banks with a volume of equity of more than 5 million euros should be 10%. If the CC is less, then the coefficient value should be 11% or more.
According to the methodology of the Basel Committee, the levelSufficiency is calculated separately for first and second-level capitals. First, the volume of treasury shares, the reserve fund and the profits of vulgar years are calculated. Tier 2 capital includes revaluation reserves, loss coverage and various hybrid securities.
The ratio of H2 is determined by the ratio of highly liquid assets and the amount of demand liabilities:
H2 = La / (Bv - 0.5 x Bq1), where:
Н2 - the standard of instant liquidity;
La - highly liquid assets (cash, precious metals, foreign currency, nostro balance, balances on correspondent accounts with the Central Bank, investments in government securities);
Bv - 20% of the balance of demand accounts;
Bv1 - the minimum aggregate balance of funds on accounts of physical and legal entities on demand.
The calculated value of H2 should be 15% or more.
Current liquidity ratio:
H3 = La / (From - 0.5 x Bq1)
From - demand liabilities with a period of up to 30 days: balances on current accounts, "loro", deposits and deposits; loans, guarantees and sureties and other obligations;
Bv1 - the minimum aggregate balance of funds on accounts of individuals and legal entities on demand for up to one month.
The calculated value of the coefficient should be less than 50%.
The long-term liquidity ratio is calculated for liabilities and loans with a maturity of more than 12 months:
H4 = Kp / (SC + D + 0.5 x 0), where:
Kr - loans provided by the bank in rubles and foreign currency. This figure should also include 50% of guarantees and guarantees of a bank with a similar period of validity;
D - deposits and loans received;
O - the sum of the minimum total balance of accounts with a maturity of up to 1 year.
The calculated value of the coefficient should be less than 120%.
Sanitized banks did not fulfill the norm of the security of obligations H1
This was shown by the results of financial analysiscredit institutions. In particular, Mosoblbank did not comply with the H1 standard in February. The value of the credit institution's ratio was 0%, with the required 10%. The organization also lacked basic, fixed capital, long-term liquid assets. The situation at Finans Business Bank is no better. The indicator of current liquidity exceeded by 4.32% the required value. Also, the standards of sufficiency of basic and fixed capital were violated. The third sanitized organization, Invres, did not comply with the Central Bank's requirements for 19 days, and BTA-Kazan for 15 consecutive days. In NB TRUST the value of the capital adequacy ratios of basic, fixed capital, the maximum level of large and use of own funds and funds of other legal entities was 0%.
The given credit organization took on sanationin the autumn of last year the financial group "GROWTH". But the problems arose for all participants in the process. "Growth Bank" in late January violated the H1 standard, did not accumulate enough long-term assets and exceeded the level of risk per customer. The credit organization "Kedr", which is also part of this financial group, all January lacked its own funds to support the activities. In addition, the institution exceeded the limit of major risks, guarantees and guarantees and the level of insider risks. On 12.01.15 Bimbank also lacked the fixed capital to support the activity. But in the future the situation was corrected.
In the list of other organizations that have violatedN1 standard includes: NCO Petersburg Settlement Center, deprived of license Shipbuilding, Tavrichesky, Financial and Industrial banks. To credit organizations that are at the stage of financial recovery, various measures of influence are not applied. But when the capital adequacy ratio of N1 was violated by "Connected", questions began. Under the law, the Central Bank may revoke the license if the value of the ratio drops to 2%. During the reporting year, this happens to banks quite often due to technical failures. But if, after correcting the problems, the value of the coefficient has not increased, the Central Bank may request a financial rehabilitation plan or enter its manager in the structure. At Svyaznoy, this coefficient fell to 9.19% for just one day due to the fact that the bank needed to increase its deductions to reserves.
The new leader in the market
Legislative N1 standard for banksat the level of 10%. Since 2013, the most capitalized was the "Tinkoff". The value of the coefficient then reached 15.8% and remained high, despite the trends in the market. According to the results of the first quarter, this figure decreased to 15.22%. "Russian Standard" set a new record - 17.65%. Other credit institutions have a low indicator value: Home Credit - 13.9%, Renaissance - 12.89%, OTP - 12.34%.
For the first quarter, the bank lost 6.5 billion rubles. At the end of 2014, the profit was 1.4 billion rubles. If you do not reduce losses, then the pressure of first-tier capital will only increase. For competitors in the market, the value of this indicator is higher: "Home Credit" - 8.42%, "Tinkoff" - 9.4%, "East" - 6.74%.
Sberbank does not want to stand out in the market yet
The organization received a subordinated loan fromThe central bank for the amount of 500 billion euros. At the moment, this figure is included in the second-tier capital. If you convert it, the H1 standard will increase from 12% to 1.2 percentage points. In comparison with competitors and the position of the organization on the market, the coefficient value is not high. But taking into account the macroeconomics and the situation in Ukraine, the results are quite acceptable.
For successful functioning in the market of a bankown funds are needed. Their volume should be advised by the established standards of sufficiency. The central bank regularly checks the value of these coefficients. If the estimated figure drops to 2%, then the credit organization can revoke the license.