Банковские учреждения в развивающихся странах (том 2)
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Банковские учреждения в развивающихся странах (1994) Том 2: Интерпретация финансовых отчетовTRANSCRIPT
финансы и инвестицииДокумент Всемирного банкаИнформационный центр в России
РОССИЙСКАЯ ФЕДЕРАЦИЯ
Банковские учрежденияв развивающихся странах
Том 2: Интерпретацияфинансовых отчетов
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Banking Institutions in Developing MarketsVolumnie 2. Interpreting Financial Statemtletits
Chris J. Barltrop and Diana McNaughton
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Bank, 66, avenue d'lena, 75116 Paris, France.
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Library of Congress Cataloging-in-Publication Data
Banking institutions in developing markets.
P. cm.Includes bibliographical references.
Contents: v. 1. Building strong management and responding to change / Diana McNaughton ... [et al.] - v.
2. Interpreting financial statements / Chris J. Barltrop, Diana McNaughton.ISBN 0-8213-2217-6 (v. 1.) - ISBN 0-8213-2218-4 (v. 2.)1. Banks and banking - Developing countries. 2. Bank management - Developing countries. 3. Financial
statements - Developing countries. 1. McNaughton, Diana, 1942- . 1I. Barltrop, Christopher, 1940-
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COOTHOUileHHH AAH OgeHKH KOHKpeTHbIX, HHTepecyTo%HX HX acneKTOB 6aHKoBcKofi
AeSTeAbHocTH. Bo Ta6AHUe 2.1 nepe-iHcAeHbl HaH6oAee pacnpocTpaHeHHbie COOTHoUIeHH9
Mem2Ay cFHHaHCOBbiMH noKa3aTeARMH; nORCHeHHR no Ka2KAOMY H3 HHX npHBeAeHbl HH2Ke.
HIpHBeAeHHbie B Ta6AHge 2.1 UH(PPOBbie AaHHbie noKaSbIBalOT, MTO TaKoe xopoluo AAA
CpeAHero no pa3mepam permOHaAbHoro 6aHKa B CIlIA, rAe YpOBeHb HHcPAa9HH He3HaqHTeAeH.3 TH OTHOUIeHHH Bbipam2eHbl B npOgeHTaX H nepec'HTaHbl Ha roA, HO B TeieHHe roAa MOryT
npOHBHTbCH BamHbIe TeHAeHgHH, nOBTOMy PYKOBOAHTeAH 6aHKa H KOHTpoAepbi H3 cAy2K6bi
6aHKoBcKoro HaASopa, KaK npaBHAO, paCCmHTbIBalOT yKa3aHHbie COOTHOUieHHH He peme OAHOrO
pa3a B KBapTaA, a HHorAa H emeMecsiqHo. TeKyu4He (B TemeHHe roAa) COOTHOIlIeHHR MOryT
6blTb HCKa2eHbl Ce30HHbIMH KoAe6aHHIMH, viTO B oco6eHHOCTH OTHOCHTCH K 6aHKaM,
o6CAy2mHBaIOUHHM ceAbcXoe XO3HHCTBO pa3BHTHe H q)HHaHCHpylOjHm 6 yAyU4He ypo2KaH; OHH
MoryT 6bITb HCKameHbI H paCqeTHblMH HapaugeHHHMH, KOTOpbIC OnpeAeAHIOTCH TOAbKO pa3 B
rOA HAH B noAroAa, nOaTOMy 6oAee 'leM nOAe3eH HeoAHOKpaTHbiH B Te'eHHe roAa aHaAH3
BpeMeHHbIX nOCAeAOBaTeAbHOCTeH, KOTOpbIe nO3BOARIT OTAeAHTb TeHAeH%HH HSMeHeHHR
KAIOieBbIX noKa3aTeAeH OT HX ce3OHHbIX KOAe6aHHH.
Ta6AN!1a 2.1OCHOBHbIe COOTHOIwemHH, xapaKTepHayioDUe i4pepCKTHBHOCTb pa6oThl 6aHKa
CooTHOLueNhrie HOpMAHbLMi
ypOBeHb, %
AOXOAHOCTb aXTHBOB 1.004HCTSal npH6blAb B npoUeHTax OT CpCACTB aKmoHepoB 15.00
4HCTblH cnpeA 1.25NTHCTaA npojeHTHaA Mapxia 4.50
AOXOA OT OnAaTbl ycAyr 1.004NCTaR onepawHoNHaH mapma 6.50
A4MHHHCTpaTKrHO-yi7paBAeHYeCXKHe pacxoAbi (B % CvMMapHhx aKXTBOB)
PacxoAhi Ha OnAaIay TpyAa 2.00,4pyrHe onepaUJOHHbIe pacxoAbi 1.50OnepaUJOHHbIe paCXOAbI B CyMMe 3.50
PacxoAbi Ha 6aHKOBCKHe pezepBbi AAA InOKPbITHJ y6blTKOB no xpeAHTaM 0.50qUCTblH AOXOA AO BbP4eTa HaAOrOB 2.00
lfcTowirix ME;PP.
Ha COOTHOUIeHHM, xapaKTepHsylogHe pa6oTy 6aHKa, BAHHeT COCTORHHe pbIHKa, Ha KOTOpOM
ocyu4eCTBAReT CBOH onepagHH 6aHK, B T.q. q)HHaHCOBaR nOAHTHKa Ha MaKpOypOBHe, npaBHAa
pa3yMHoro peryAHpOBaHHH H HOpMaTHBbl yMeTa, KOHKypeHUHR H npaKTHKa BeAeHHSI AeAa.
10
0 NNANcoAmi amNaED
TaKiM o6pasoM, He cyIjeCTByeT YHHBepcaAbHbIX HOPMaTHBHbIX CTaHAapTOB, C nOMOISblO
KOTOpbiX Mo2KHo 6blAo 6bl ycTaHoBHTb, 4TO HMeHHO KOHCTHTyHpyeT npHeMAeMbie noKasaTeAH
AOXOAHOCTH 6aHKa. AHaAH3 (PHHaHCOBb1X COOTHOIueHHH MO2reT 6bITb YCAO2HeH H3MeHeHHNm
BKOHOMH4eCKOrO MHKAa H pbIHO4HbIX CTaBOK npoUeHTa. B pbiHOYHHOH BKOHOMHKe NS cToHiocTH
(PHHaHcHpoBaHHR o6bmsHo BblTeKaeT CTOHMOCTb KpeAHToBaHHH. 3To o3HamaeT, 'TO npu
ymCecTo4eHHH Tpe6oBaHHH nO pbIHO0IHOH AHKBHAHOCTH, 06bl4HO BcAeACTBHe ycHAHf
MeHTpaAbHOrO 6aHKa no 3aMeAAeHHJO TeMnOB HHAUHH, CTaBKH no AenoswTam Bo3pacTaior, a
cAeAoBaTeAbHO AA1 6aHKa yBeAH4HBaeTCq CTOHMOCTb q3OHAOB. IOCKOAbKy B pe3yAbTaTe naAaeT
AOXOAHOCTb, 6aHK nOBbliulaeT KpeAHTHbIe CTaBKH H TaKHM riyTeM B KOHe4HOM c'IeTe
BOCCTaHaBAHBaeT YPOBeHb npOUeHTHOH Map2KH, CyIeCTBOBaBlUlHH AO HsMeHeHHN
aKOHOMH'ICcKOrO UHKAa. Co CHHmeHHeM CTaBOK no mepe oCAa6AeHHR Tpe6oBaHHH B OTHoIueHEH
PbIHO'IHOH AHKBHAHOCTH CHa'aAa CHH2KaioTcH CTaBKH no AenoaHTaM, a 3aTeM - nocAe TOrO xaiK
HOHH2KaTeAbHaR TeHAeHWHR CTaHeT CTa6HAbHOH - KpeAHTHbie CTaBKH. Ho aTOH npHqHHe
npoUeHTHblfi AOXOA 6aHKa o6brIHo yMeHbLllaeTC. B YCAOBHSX nOBbimeHHH CTaBOK H pacTeT,
KorAa npeo6AaAaer TeHAeHgHH K CHH2reHHIO CTaBOK.
Kp,NepNW IIpN6MAbHOCTI
AEna HaH6oAee BaMHb!X KpHTepHR npH6blAbHocTH 6aHKa - AOXOAHOCTb aKTHBOB H RHCTaS
npH6blUb B npoUeHTax OT CpeACTB aKXHOHepOB. 4AA o6oraujeHHR aHaAH3a H ogemHH
aqxpeKTHBHOCTH, npOAYKTHBHOCTH COTpyAHHKOB 6aHKa, cnpeAa, He cBH3aHHoro C npoBeHTaMH
AOXOAa H CTOHMOCTH nocpeAHH4eCTBa MO0HO HcnOAb3OBaTb pRA AOnOAHHTeAbHblx KpHTepHCB,9
KOTOpbie paCCMoTpeHbl HH2Ke.
A4OXOAHOCTb aKTHBOB (B npogeHTax)
IOp'oAOK pacffeTa: 4 HCTblfi AOXOA Ao BblmeTa HaAOrOB X 100
Cpe4HHe CYMMapHbie aKTHBbl
3 HaYeHHe xoKamaTAH.: loKa3aTeAb onpeAeAIeTc.1 KaK OTHOlUeHHe npH6blAH OT
OnepaIHOHHOH AeHTeAbHOCTH K COBOKYnHbIM ynpaBASeMbiM pecypcam. MHorHe CneUHaAHCTbh
C4HTalOT rTO COOTHOIIIeHHe HaHAy4lUHM eAHHHqHbIM noKa3aTeAeM AAR OCeHKH 9cxfeKTHBHOCTH
pa6oTbl pyKOBOACTBa 6aHKa.
B HAeaAe, B 3HaMeHaTeAe AOAMHa npHCYTCTBOBaTb CpeAHeCyTO'iHaR CyMMa HeonAa'IeHHWC
nAaTe2Kefi. OAHaKo Bo MHorHX cTpaHax eTa UHq)pa HeAOCTynHa. B Ka'eCTBe ee Cy6cTWIyToB
HCnOAbsylOTCH ApyrHe CpeAHHe BeAH4HHbI - CpeAHBR Ha KOHeC MeCHga HAH KBapTaAa.
AOXoA Ha aKIHOHepHbliH KanHTaA (B npogeHTax)
I 7OpRAOK pacfera: XHHCTbIH AOXOA A4 BbNqeTa HaAoroB x 100
CpeAHauu BeAH4HHa awlHOHepHOrO KanrHTaa
9 Cnpm - panHHUa Me2KA 3apa6oTarHofi H ynAaqeHHofi npoUeHTHoH CTaBKOH, BbIpa2KeHHof B npoUeHTax.
11
HMTepilpeTopOmaHme immaHcouoBH OTrIeTHOCTM
3HaYIeHNenoxa3aTeAH: KpHTepHii AOXOAHOCTH Ha aKUHOHepHbIH KanHTaA.
Pi B 8TOM CAyIae, eCAH BO3MO2KHO, Ay'Ille npH pacMeTe noKs3aTeAR CTaBHhb B 3HaMeHaTeAb
cpeAHHe BeAH4HHbl.
KpHTepNH .94peKTROHOCTH OhIepaf!HOHHON jeHTeAbHOCTM
He CyJieCTByeT o6ugenpHHAToro onpeAeAeHHH 8THX COOTHOiIIeHHH. HOHHTHI ccnpeA,
MHCTaH npOUeHTHaH MapmKa H CTOHMOCTb nOCpeAHHxIeCTBa OTHOCHTCH K BsaHMo3aMeHReMbiM
B OnpeAeAeHHOH mepe CyHMHOCTHM, oco6eHHO BHe y3KHX paMOK 6aHKoBcKoro aHaAH3a. Am
MeAeH HaCTO.RWero PYKOBOACTBa Mbi npeAAO2HM TOIIHbie OnpeAeAeHHH H MeTOAbI pacmeTa
cOOTHoIUeHHH, HCnOAb3yH TepMHHOAorHio, KOTOpaA nOAyqHAa o6ugee npH3HaHHe.
HHCTblH cnpeA (B npo!4eHTax)
H0p0Jox pacCieTa:
3apa6oTaHHble BbinAaMeHHbie
HpOUCHTbI X 100 npOgeHTbl X 100
CyMMa KpeAHTOB Aeno3HTbi, no KOTOpbIM
BbInAa4HBaiOTCH npogeHTbi
3 NaYeHHe moKa3aTeAs 4aHHoe COOTHO1IeHHe OTHOCHTCH TOAbKO K TeM aKTHBaM H
naCCHBaM, no KOTOpbIM BbIlAaqHBalOTCA npOZeHTbI. CAeAOBaTeAbHO, HCKAIO'eHO BARHHe He
cBR3aHHbIX c npoUCHTaMH Aeno3HTOB AO BoCTpe6oBaHH.R, KanHTaAa H He KOMneHCHpyeMblX
pe3epBHbIX Tpe6oBaHHH Ha MHCTblIH 3apa6oTaHHbIH npogeHTHbliH AoxoA, a CAeAOBaTeAbHO Ha
npH6blAH 6aHKa. KpHTepHHi geHeH TeM, MTO BblMAeHReT BAHIHHe CTaBOKI npogeHTa Ha npH6blAH
6aHKa H TeM CaMbiM no3BOAMeT Ayqlue nOHATb HCTO'qHHKH npH6bIAbHoCTH 6aHKa, a oTcIoAa -
cTeneHb YH3BHMOCTH AOXOAHbIX HCTOMHHKOB 6aHKa.
T4HcTaR npoUeHTHaH Map2Ka (B npogeHTaX)
Iopz 4 oAK pacyeTa:
(HpoieHTHbIii AOxOA - npogeHTHbie pacxoAbl) x 100
CpeAiiH BeAH'iHHa CyMMapHbiX aKTHBOB
3NfaYeHHe no xa3aTeA.AA AaHHoe COOTHOUieHHe xapaKTepH3yeT CYU4HOCTHYIO cnoco6HocTb
6aHKa noAy'aTb AoxoA, a HMeHHO AHI)4epeHgHaAbHblH npogeHTHbIH AOXOA B npogeHTax OT
CpeAHHX CyMMapHbiX aKTHBOB.
AAbTepHaTHBHbIM MeTO,OM pac'ieTa npeAyCMaTPHBaeTCI nIOMeigeHHe B 3HaMeHaTeAb
aKTHBoB, npHHOCHI1qHX AoxoA; npH aTOM HCXOA9T H3 npeAnfoAOmeHHH, 9TO npOgeHTHaR Map2ma
OTHOCHTCH K aKTHBaM, HcnOAb3yeMbiM AAA o6ecne'eHHR npof,eHTHoro AoxoAa. OAHaKo aKTHBbl,
He npHHOCAigHe AoxOAa, H He CBq3aHHbie c npOUeHTaMH naCCHBbI OKa3bBlalOT CHAbHOe BAHRHHe
Ha -IHCTyiO npOgeHTHYIO Map2Ky. 9To o6bRCHHeTCH TeM, 'iTO He npHHOCRWHe AOXOAa aKTHBbl
orpaHH'IHBaIOT BO3MO0KHOCTH yBeAH'eHHH AoXoAa, oco6eHHo eCAH AAA HX (PHHaHcHpoBaHHR
HcnoAb3yioTcH naCCHBbl, no KOTOpbIM BbInAa'iHBalOTCR npOgeHTbi; B TO me BpeMA He
12
MNOaHCOBMM aEa4NB
CBRSaHHbie C npOleHTaMH Aeno3HTbi cnoco6cTByIOT pOCTy AOXOAOB, oco6eHHo eCAH OHH
HcnoAb3yioTc5i AAs ()HHaHCHPOBaHHS aKTHBOB, no KOTOpbIM 6aHK noAyAaeT BbICOKHNe npOeHTbi.
HpOqHHi onepagHOHHbIH AOxOA K CYMMapHbIM aKTHBaM (B npogeHTax)
IopRA4o pacIeTa: IpOqHC onepagHoHHbie AOXOAb1 x 100
CpeAHHf1 BeAHHHHa CyMMapHblX aKTHBOB
3NaYeHNe )oKamaTEAg: ,4aHHOe OTHOIueHHe nOKa.3bIBaeT 3aBHCHMOCTb cPHHaHCOBOrO
nOAO0eHHM 6aHKa OT HeTpaAHUHOHHbIX AOXOAOB. YBeAHMeHHe AaHHOrO OTHOmeHHR Mo2KeT
CBHAeTeAbCTBOBaTb 0 3AOpOBOH AHBepcH)HKaUHH nAaTHbIX ycAyr HAH o He3AopoBoM THroTeHHH
K cneKYARTHBHblM npH6bIA3M AAR noKpbITHq AePHUHTa OCHOBHoro npOgeHTHOrO AoxoAa 6aHKa.
OTHouieHHe MHCToro onepagHOHHorO AoXoAa K CyMMapHbIM aKTHBaM (B npogeHTax)
FIOp.OoK pacYera:
H4HCTbIH npoHoeHTHbl' lpOHHe OnepaFUHOHHbie
AOXOA + AOxOAbl x 100
CpeAHaw BeAHqHHa CyMMapHblX aKTHBOB
3NaYeHNe iIoKaSaTea4K AaHHoe OTHOiIeHHe OTAHYaeTCH OT AOXOAHOCTH aKTHBOB Ha
BeAHIHHY He cBH3aHHbIX C npogeHTaMH onepaglHOHHb[X paCXOAOB, ynAa'eHHbIX HaAOrOB, A106
bIX
'pe3BbIqaHHbIX AOXOAOB HAH nOTepb.
'4HCTaH OnepagHOHHaH (HAH nOCpeAHHqecKaH) mapma (B npogeHTax)
Hopz.o0K pacYeTa:
A4OXOAHOCTb aKTHBOB, npHHOCSUI4HX AOXOA + Conpr2KeHHas nAaTa 3a YCAyrH x 100
Bce q3HHaHCOBbie aKTHBbI
EIpogeHTHbie pacxOAbl x 100
Bce q)HHaHCOBbie o6a3aTeAbcTBa
3 HaqeHHe noxasa3aTe.r: HOCpeAHHwecKyio Map2Ky MO2KHO OnpeAeAHTb KaK PaBHOCTb Me2KAy
CTOHMOCTbIO qOHAOB H AOXOAHOCTbhO aKTHBOB, npHHOC$1IHX AoxoA, r?ALoc conpH?teHHbliH AOXOA
OT rIAaTHbbX yCAyr. Pa3HOCTb B KOAHmeCTBeHHOM BblpameHHH npeAcTaBASAeT co6ofi MeHy,
KOTOpyio B3HMaeT 6aHKoBcKaA CHCTeMa 3a nIOCpeAHHqeCTBO Me2KAy nOCTaBUlHKaMH H
nOAb3oBaTeARMH q)OHAOB.
HOCpeAHH%eCKHe H3Aep2KKH. 9To 6oAee nOAe3HblH AAR nOHHMaHHS1 aBCpeKTHBHOCTH 6aHKa
KpHTepHA noAyqaeTCR rIyTeM paa3Ao2KeHHR Ha cocTaBAR1o01je He CBR3aHHbiX C npoyeHTaMH
pacxOAOB. AAR aToro H3MepHloT Ka2KAYIO TaKyio COCTaBARHo0U2Yo B npogeHTax OT CpeAHeH
BeAHMHHbl CYMMapHblX aKTHBOB. K H3MepHeMbiM COCTaBsA110UHM OTHOCRTCS, KaK npaBHAO:
* PacxOAbl Ha OriAaTy TpyAa.
* PacxoAb Ha AIOnOAHHTeAbHbie BbIIA5Tb1 H AonAaTbi COTPYAHHKaM 6aHKa.
13
JiHTrepipeTNpOBaaNe IJHHaHCOBOI OT'JeTfocCTf
* ApyrHe onepagHOHHbie pacxOAbl.
* PacxoAbl no oriAaTe 3aHHMaeMbix noMeigeHHH.
* HaAorH Ha onepagHOHHYIO AeHTeAbHOCTb H AH!aeH3HH.
* O6ecUeHeHHe H cnHcaHHe.
* ApyrHe onepagHOHHb1e H3Aep2KKH.
* PacxoAbl no CO3AaHHIO pesepBOB AAH nOKPbITHR COMHHTeAbHbIX KpeAHTHbLX
Tpe6oBaHHH.
* PacxoAbl Ha co3AaHHC pe3epBoB 3a Bbl-eToM Bo3BpaTa no 6e3HaAe2HbiM AOAraM.
* ApyrHe HBAepnKKH.
* IOAOXOAHblH HaAor.
* YBCAHqeHHe KanHTaAa (npH6blAH).
H1pH6blAH, C TeXHHICcKOH TOqKH 3peHHH He RBARJoIojHecH ,eHOH, B3TMaeMoH 3a
nocpeAHH'qeCTBO, moryT 6blTb, CTaB geHOfi AAA 3aeMJIHKoB, npeo6pasoBaHbl B Hee, nOCKOAbKy
npH6blAH Heo6xOAHMbI AAA BO3Harpa2KAeHHA aXKHOHepOB H yBeAH'eHH.R KanHTaAa 6aHKa.
CyMMa, Bbipa2KeHHaR B npo,eHTaX OT CyMMapHbIX CpeAHHX BeAH'IHH aKTHBOB, CAY2KHT
KpHTepHeM BqX3eCKTHBHOCTH pa6oTbi 6aHKa, nO KOTOpOH ero MO2KHO cpaBHHBaTb C
pOACTBeHHbIMH ylipe2KAeHHAMH Ha TOM 2Ke caMoM pbIHYe, B TO BpeMH KaK pa3AHt IHR
OTHOCHTeAbHbIX pa3MepOB 6aHKOB nO3BOAAIOT CpaBHHBaTb CTpyKTypbl HsAep?KeK.
KpHTepHHN IpfeKETHBHOCTN pa6OTbI COTpyJHHROB 6aaMa
IOCKOAbKy pacxOAbI Ha 3apa6OTHyIo nAaTy o6blqHO COCTaBASHIOT OCHOBHYIO 'iaCTb He
cBa3aHHbIX C npOeHTaMH 6aHKoBCKHX H3AepmeK, npOAYKTHBHOCTb COTpyAHKHOB, OTHeCeHHaH K
pacxoAam Ha 3apa6oTHyio nAaTy HAH HHCAeHHOCTH nepCOHaAa, MOmeT cnoco6cTBosaTb
npaBHAbHOH osCeHKe aq4peKTHBHOCTH pa6oTbl 6aHKa. OAHaKo npOAYKTHBHOCTb COTPYAHHKOB
CAeAyeT OUeHHBaTb C OCTOpO2HOCTbIO, nOCKOAbKy coKpaJgeHHe TeKyu%HX saTpaT 3a C'ieT
qpe3MePHOrO orpaHHMeHHH ypOBHH 3apa6OTHOf nAaTbi Mo2KeT BeCTH K CHHmeHHio KaxecTBa H
a(|XpeKTHBHOCTH CTHMYAHpOBaHHH pa6OTHHXOB, BCACACTBHe 'iero B AAHTeAbHOH nepcneKTHBe aTO
qXaKTH'qeCKH MO2KeT npHBeCTH K CHH2KeHHIO aq" eKTHBHOCTH pa6oTbl 6aHKa.
'-HCTbli AOXOA Ha COTPYAHHKa 6aHKa
IopH 4 o, pacveTa: 'HHCTbIH AOXOA nocAe BblNeTa HaAOrOB
06Wee 'qHCAO pa6OTHHKOB
3 HavmeHe moKasamm: OnpeAeAReT cpeAHHH AOXOA, reHepHpyeMblH KaIAbiM COTpyAHHKOM
6arHia. OTMeTHM, wTO AaHHblH inoKa3aTeAb ropaSAo Bbluile AAR OHTOBOrO 6aHKa, B KOTOpOM
3aHRTo CpaBHHTeAbHO HeMHOrO AiOAeH, HO HX sapa6oTHaH nAaTa BbICOKa, meM AAS pOBHH'HOrO
6aHKa c pa3BeTBAeHHOH ceTblO OTAeAeHHH, B KOTOpOM MHOrO HHKOOIIAa-IHBaeMbIX pHAOBbIX
cAy2KaigHx.
OTHOiueHHe 'HCTOrO AoxoAa K pacxoAaM Ha nepcoHaA
IOpjuO,w pacYera: 'HHCTbIH AOXOA nocAe BbiCeTa HaAOlOB
PacxoAbl Ha 3apa6OTHylo nAaTy
14
0 PNNaHCOsJro aoNaAo
3NaYeHNe moKSxamam OnpeAeASeT AOXOAHOCTb HHBeCTHHiHH Ha onAaTy TpyAa. 3 TOT
nlOKa3aTeAb, B03MO2KHO, Ay'IUIe 'IHCTOrO AOXOAa Ha COTPYAHHKa 6aHKa, nOCKOAbKy OH
nosBoAReT cpaBHHBaTb yMPpe2KAeHHA pa3HbIX THnOB, XOTH H He nOAHOH Mepe. OH no3BoAHeT
oBeHHTb KOHeHbliH pe3yAbTaT KaApoBbix peLueHHH, He3aBHCHMO OT TOrO, HAeT peYb 0
MaAOOnbITHbIX HH3KOOnAaqHBaeMbIX PHAOBbIX cAy2KaujHx HAH BbICOKOKBaAHqpHUHpOsaHHblX H
BbiCOKOOnAaYHBaeMbiX npo()ecCHoHaAax.
iCTOqHHKH HCKA2KEHHH4
Ha.oroo6Aomemie vpbrmaHeCOROoo HocpegHH-iec2Ba
PaccMoTpeHHbie BblmUe OTHOlleHHH nO3BOAHIOT HaHAyqlUXHM o6pa3oM CpaBHHBaTb HHCTHTyTbi
qPHHaHcOBOH CHTeMbI. OAHaKo pHA IpaKTOpOB, BKAIOYaH HaAorH Ha pHHaHCOBOenOcpeAHHqeCTBO, M02KeT HCKa2KaTb aTH OTHomeHHH.1 0 CKpbITbie HaAorH MOryr HMeTb cambie
paMHble (pOpMbi: YCTaHOBAeHHe npeAeAbHOro YPOBHH npOgeHTHbIX CTaBOK H pa3mepa KpeAHTOB
B flOAbSy onpeAeAeHHbIX ceKTOPOB BKOHOMHKH, pesepBHble Tpe6OBaHHH, o6s3aTeAbHbze
HHBeCTHUHH B rOCYAaPCTBeHHbie leHHbie 6yMarH HAH UCHHbie 6ymarH, BbinyigeHHbie
CnegHaAH3HPoBaHHb[MH HHCTHTyTaMH noA CTaBKH HHmKe pbIHOYHbIX. BcHKoe CHHmeHHe
npH6blAeH 3aCTaBAReT 6aHK KOMneHCHpOBaTb nOTepH nyTeM yBeAHqeHHR C6 opoB c
HerpepepeHUHaAbHbIX KAHeHTOB, YTO aqxpeKTHBHO pa6oTaeT Ha Kpocc-cy6cHAHPOBaHHe H
CHHKeHHe Sq)p(eKTHBHOCTH nepepacnpeAeAeHHR peCypCOB Ha pbIHKe.
Kpocc-Cy6CH.HNpOBaHNe
HeKoTopble 6aHKH pa3pa6oTaAH XHTPOYMHYIO CHCTeMy Hc'lHcAeHHR MeH H H3Aep2KeK B
3aBHCHMOCTH OT KaTerOpHH 6aHKoBcKoro AeAa H qpHHaHCOBbIX npOAYKTOB, C TeM YTo6bl
Ka2AbJH npoAyKT HAH KamAaH ycAyra 6blAH caMooKynaiolijHMHcR. Ho Aame B aTOM cAy'ae
H36emaTb KpoCc-Cy6cHAHpoBaHHH He yAaeTcH, nOCKOAbSy AHllb OYeHb HeMHOrHe 6aHKH TaK
yAa'IHO paCgeHHBa*OT CBOH npoAyKTbI H yCAyrH, YITO MOryT o6ecneqHTb BO BCeX cerMeHTax
cBoeli Ae3TeAbHOCTH cKoppeKTHpoBaHHylo c yYeTOM PHCKa npH6blAb. B Tex cTpaHax, rAe
BbICOKH HaAOrH Ha (pHHaHCOBoe noCpeAHHYeCTBO, Kpocc-cy6cHAHpoBaHHe MO2KeT 6blTb OYeHb
3HaqHTeAbHbIM, pacnpoCTpaHHCb Aame Ha 6e3KaAocTHo muTpacpyemblx 33aeMIHKOB H13 YaCTHOrO
CeKTopa, KOTOpbie BblHy2KAeHbI nAaTHTb nOBblIUeHHbIe CTaBKH no KpeAHTaM, nOCKOAbKy
rocyAapCTBO HAH npeq)epeHilHaAbHbie 3aeMUgHKH nAaTHIT no KpeAHTaM nOHHmKeHHble CTaBKH.
Cx phrrMe HpN6HIAN N y6binw
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pa3BHBaIo_HxcH CTpaHaX, MoryT HMeTb 3Haa'HTeAbHbie HenpH3HaBaeMble noTepH B HHocTpaHHoH
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16
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17
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18
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19
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HAeHTHpHKKaUHio coo6igaeMblx cBeAeHHH. B nlOCAeAyiOUgHX rAaBax nIORCHReTCH B c2KaToH
qlopMee, TO me HMeHHO CKpbiBaeTCH 3a npHBeAeHHbIMH MHR(paMH.
B HaCTORUgeM PYKOBOACTBe npeAAoKeH q)OpMaT 6aAaHca c aKTHBaMH C AeBOH, a naCCmBaMH
H KanHTaAoM - C npaBoU CTOpOHbi. AKTHBbl H naccHBbi nepe'HCASIIOTCS B nopRAKe CHH2IeHHR
AHKBHAHOCTH - TeKyigHe aKTHBbI H o6asaTeAbcTBa HAyT nepBbiMH, a AOArOCpO'gHbie - HHme.
CmeT nPH6blAefi H y6bITKOB - BTO OT'eT 0 rnOTOKax", KOTOpblH HenocpeACTBeHHO BbiSBAIeT
sqBqeKTHBHOCTb AeRTeAbHOCTH 6aHKa B oTAH-IHe OT npe2KHeH (pOpMbl, B KOTOpOH npHBOAHTCA
Bce AOXOAbX sa BbiqeTOM Bcex paCXOAOB H KOTOPai AO CHX nop HcnOAb3yeTcH BO MHOrHX
CTpaHax.
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CylgeCTBYIOT npOTHBOpe'aUJHe Apyr ApyrIy HOpMaTHBbl, KOTOpbIe 3aTpyAHlIOT BblRBAeHHe
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* B aHrAHHCKOM (pOpMaTe 6aAaHca nOpH4OK H3MeHeHHR AHKBHAHOCTH o6paTHbIfi, T. e.
nO3HUHH C HaHMeHbIUeH AHKBHAHOCTbIO HaXOAHTCH HaBepXy, Ha'HHaSCb C KanHTaAa.
* Bo (ppaHUY.3CKOM popMaTe aKTHB pa3meigaeTcH cAeBa, a naCCHB cnpaBa,
OXBaTbIBaH H o6sL3aTeAbcTBa, H KanHTaA, BCAeACTBHe 'iero CTHpaeTCH pa3AH'IHe MemAY
KpeAHTopaMH H aKUHOHepaMH.
* B ApyrHx paccMOTpeHHblx aBTOpaMH tpopmaTax npHBoAsTCH TeKyiUHe aKTHBbI 3a
Bbi'ieTOM TeKylgHX o6[3aTeAbCTB, ITO AaeT TeKYlIHC HeTTO-aKTHBbl; AaAee CAeAYIOT
AOArOCpO'Hbie aKTHBbl 3a BbiteTOM AOArOCPO-IHbIX o6s3aTeAbcTB H aKUHOHepHOrO
KanHTaAa, HTO He nO3BOAHCT nOA6HTb HTOrH 6aAaHca. B TO BpeMH KaK nIpeACTaBAeHHe
AaHHbIX M02KCT BapbHpOBaTb, cOAep2taHHe HH¢opMaULHH o6bl'HO OAHHaKOBO, H
Tpe6yeTCH TOAbKO onpeAeAeHHbIM o6pa3oM peopraHH3oBaTb ee, mTO6bi oHa
COOTBeTCTBOBaBAa eAHHOMy aHaAHTHmeCKOMY IpOpMaTy.
* BaHKoBCKOe AeAO B HCAaMCKHX CTpaHax OTAHqaeTTCR OT o6biMHorO B TOM OTHOIIIeHHH,
'TO YPOBeHb B0BBpaTa 3aHMCTBOBaHHbIX CpeACTB KpeAHTOpY 3aBHCHT OT llpH6blAH Ha
3aHMCTBOBaHHbie CpeACTBa, noAy'eHHOH saeMujHKoM. Ha npaKTHKe B 8TOH cHcTeMe
noAy'laeTcI, WTO 3aCMIMHK BbiHrpbiBaeT He B llpHMOH 3aBHCHMOCTH OT nIOBbUiieHHSI
14 BcerAa cyu4eCTByeT Bbl60p MeCAy HcrIoAbhoBaHHeM CTaHAapTHOrO cpOpMaTa, KOTOphblI 6yAeT BKAIO'IaTh Bce
HopMaAhHbhe KaTerOpHH HH4)OpMaUHH H HMeTb npo6eAbi, KyAa Heo6xOAHMO BBecTH THn q(lHHaHcooro
y'IpemKAeHHx HAH CTpaHbI; HAa MOAH4PHUHpoBaTb 8AeKTPOHHYIO Ta6AHUy TaK, rro6zi oHa OTBe'aAa
XapaKTepHCTHKaM KOHKpeTHOrO BHAa HAm y'pemAeHHJ! HAH HaUHOHaAbHbIM CTaHAapTaM. ABTOp HcnoAbsyeT
BTOpOHf noAxoA npH pa6oTe C KOHKpeTHbIMH cTpaHaMH, nOCKOAbKy OH yCTpaHReT HeHymHbie CTpOKH H He
npHBOAHT K KoHcoAHAaUHH KaTeropHH HHWpopMaUHH, KOTOpbIe 6aHKOBCKax llpaKTHKa KOHKpeTHOH CTpaHbi
OapamaeT OTAeAbHO. OAHaKO, KaKOH 6bl nOAXOA He HCIIOAbSOBa.ACR, Ka?AbbIA aMaeAH3 KOHKpeTHOrO yqpe?AeHmR
KOHKpeTHOrO BHAa B KOHKpeTHOH cTpaHe AoAmeH npOBOAHTbCR no OAHOH H TOHi me MeTOAHKe oT06bi o6ecneiHTm
CpaBHHMOCTh pegyAbTaTOB.
20
OHaHcOrbomi aNaA.
npH6blAH, HBAuoIe4eHcR pe3y.AbTaToM ero co6cTBeHHblx ycHAHH; no BTOH npHqHHe
Bo3MegMeHHe KpeAHTOpy MOMeT 6blTb TaKHM me, KaK B YCAOBHHX o6biqHoHi .3anaAHoH
6aHKOBcKoHi npaKTHKH.
* B 8KOHOMHKe COgHaAHCTHmeCKHX CTpaH C UeHTpaAH3OBaHHbiM nAaaHHpoBaHHeM,
HanpHMep, B KHTaHCKOH, BbeTHaMcKoH H BrlAOTb A0 HeAaBHero BpeMeHH -
BOCTOqHOeBpOnieHCKHX CTpaH npHHHTO BeCTH y"eT q)OHAOB, a HMeHHO: onepagHoHHoro,
o6igero H pe3epBHbIX. B TaKHX CHCTeMaX OCHOBHOH ynop AeAaeTCH Ha noAyqeHHH H
pacnpeAeAeHHH rOCyAapCTBeHHbIX peCypCOB, KOTOpbie HaAAe^mT HCnOAb3OBaTb AAR
KOHKpeTHbIX geAeH, npH BTOM BeAeTCR OTAeAbHbIH y'eT no KamAOMy MeAeBOMy q)OHAy.
KoHMenUHH B3aHMo3aMeHHeMOCTH PCCYPCOB H KOHCOAHAHpOBaHHoro 6aAaHca H c'eTa
npH6bIAeH H y6bITKoB (B npOTHBOBeC cpaBHeHHIO (PaKTHsecKHx nOKa3aTeAeH C
nAaHoBbIMH) HeAOCTaTo0HO pa3pa6OTaHa, a CTOHMOCTb o6ecne4eHHA nO KpeAHTaM
o6bI'Ho OCHOBbIBaeTCB Ha BOOCTaHoBHTeAbHoH CTOHMOCTH, a He Ha pbIHotIHOH
CTOHMOCTH B CAyIae peaAH3agHH.15
A,gA"C8 6a.aHca
B npHAOMeHHH I npHBeAeH (OpMaT 6aAaHca, BXOAHIuIiHH B CHCTCMY o6s3aTeAbHofi
emeMeC5MHoH oTreTHOCTH, KOTOPaR paccMOTpeHa B rAaBe 3. Pa3AeAbi aKTHBOB, nIaCCHBOB H
KanHTaAa BOCnpOH3BeAeHbl Ha BCT. 2.1. OTMeTHM, MTO KaTerOpHH C npaBOH H AeBoH CTOPOH
6aAaHca pa3MetMeHbl B OAHHaKOBoH noCAeAOBaTeAbHOCTH - HasHHaA C HaHMeHee CTa6HAbHbIx
aKTHBOB H naCCHBOB H AaAee B nopsAKe yMeHbiueHHB HeyCToH'iHBOCTH. OTMeTHM TaKme, xITO
AaHHbliH qopMaT CTaBHT Ha nepBblIH iAaH THn aKTHBa HAH nacCHBa (HHorAa HX Ha3blBa1OT
(pHHaHCOBbIMH HHCTpyMeHTaMH ), npH aTOM AH pq epeHHHaOtm Ho CpOKaM BeCbMa
orpaHH'ieHHa. AAR nOAHOrO aHaAH3a Hec6aAaHCHpoBaHHOCTH no CpOKaM Heo6xoAHMa
HHqpOpMagHn o6 OCTaTosHbIX CpOKax, a He o6 HCxOAHbIX; Boo6Je rOBOp5i, BTOT BOnpOC
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IoAXoA, oCHoBaHHbIH Ha cerMeHTaUHH Aeno3HTOB nO KaTerOpHHM A0 BOCTpe6oBaHHn, CPO-IHbIX
H c6eperaTeAbHblx. CsHTaeTCR, xITO AelO3HTbl A0 BOCTpe6oBaHHSI cBR3aHbi C onepagHHMH
6aHKa, rio8TOMY OTHOCHTeAbHO CTa6HAbHbI H HesIyBCTBHTeAbHbl K ypOBHIO npogeHTHbIX cTaBOK.
CpeAH CPO4HbIx AenO3HTOB CAeAyeT BbIAeAHTb 'IyBCTBHTeAbHbie K npogeHTHbIM CTaBKaM
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'aCTHbIX AHg. C6eperaTeAbHble AenO3HTbI OTpama2OT BeCbMa CTa6HAbHbte c6epemeHHR
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TpaAHUHOHHbie rpaHH!bI memAy nepeIHCAeHHbIMH pa3HOBHAHOCTHMH C'IeTOB, HX OTHOCHTeAb-
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15 B3axMo0aMeHxeMOCTh pecypCOB O3HaiaeT, MTO AeHe?KHbie ceACTBa, rlOAyqeHHbie H3 pa3JI'HbIX HCTOqHHKOB
BCe PaBHO OCTalOTCR AeHe2IHbIMH CpeACTBaMH H He H3MeHnIOT CBOIO rlpHpOAy B 3aBHCHMOCTH OT CBoerO
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6aCCeHHoM, B KOTOpblU nlpHTeKalOT AeHbrH H3 pa3HbIX HCTO'HHKOB H BbITeKaKOT Ha pa3Hble Hy2KAbI (a noTOM
BosBpaulaiOTCR), HO OTAeAbHbie KarIAH BOAbl, (OpMH1pylOiHCe rIOTOK, MOrAH llpHUTH H3 pasHbIX HCTOMHHKOB.
21
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30Hbl A Kpe4HTHbIx y'lpem4eHHax CCraoanbr PKMY~OAHB4 '~B ApyrHX HHocTpaHHbix 6aHKax C corAacoBHHbim cpoKom yBeAomAeHHA AO I roAa
4eno.3HTbi AeHemKHoro pblHKa CO CpOKOM Ao I roAa, B T.M. C oX cBHbNcoo BAmeH BmeIrAAeFno3HTe Ce~eaTHioHKaTbl H pa3meiUeHHeB CO PAeH40 x o ar B4pyrHe AenlO3HTbl, B T.'. Aeno3HTHb1e cepTHqpHKaTbl H4CflO3HT1Hb1 CepTH()HKbThI H pB3MeIIeHHe UBHHbIX 6yaiar Apru HeO6pan,&a1on.pecI AOAI'OBbIC HHcTpyMCHThI
B He CBEBaHHbIX c 6aHKom HaUpOHaAbHb]X H CTpaH H HCo6paiMCPoM 40ArOB T
BSOHbi A 6aHa.ax C HCXOAHbiM CpOKOM CBbAlo1e 1 roAa
B He cBA3aHHbIX c 6aHKoM HaUHOHaAbHbIX CJHHaHCOBbJX
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nepBoHasa.AbHbiM CpOKOM MeHb1lle I rOAa KpeAHTOBble noZH;HIH B npoUecce nepeBOAa
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22
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Aeno3HTaM o6brnHo npHSOARTCB AaHHbie no HCXOAHbIM, a He OCTaTOHbIM CpOKaM. OAHaKO 8
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CpOKaM, TepSR TaXKM o6pa3oM Hm pOpMaUH1o no CHHaHCOBb1M HHCTpyMeHTaM H HX Ha3HaqeHHIO.
23
MHuepupetwpomwme ipINHa,coaoi orTerHocTN
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* 0NowmeHme CyAmmb 6a.HoBcxHx Kpe.4TOB x cyMe .4e13lrTO - onpeAeAAeTcR XaKOTHOUIeHHe Bcex aKTHBOB C HOpMaAbHbIM pHCKOM (yqTeHHbie BeCKCeA, KpeAHTb1 H CCyAbl) KOCHOBHblM AenO3HTaM (BlmvomIam Aeno3HTbi AO BocTpe6oBaHHn, CpO'IHbie H c6eperaTeAbHble, HO
HCKAIO'aR KpaTKOCPO'Hbie Aeno3HTbI AeHe2KHOro pbIHKa NAH AOArOCpO'Hbie 3aMmCTBOBaHHR).
3TOT noK3a3TeAb xapaKTepH3yeT BO3Mo2KHOCTH 6aHKa no Mo6HAH3aNHH AenosHToB MHpOKOs
ny6AHKH AAR noIAep2KKH KpeAHTHb1X onepaUHN, a Tamce wO3MomHocTH HcnoAbsOBaHuN
24
0 HHNaNCOBMN aNLIAE
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HeBbiCoKOH AHKBHAHOCTH (H yH3BHMOCTH 6aHKa B OTHOHueHHH AeHCTBHH HHCTHTY1HOHaAbHb1X
KpeAHTopoB), He6AaronpHATHoM COCTOHHHH SKOHOMHrH HAH AHKBHAaIHH AenoHeHTaMH CBOHX
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rIpHWHHe pe(PHHaHCHPOBaHHM TOproBAH geHTPaAbHbIM 6aHKOM HAH npeepeHgHaAbHOro
KpeAHToBaHHS. HeBo3BpaTHbie KpeAHTbI CAeAyeT nOKPbIBaTb COOTBeTCTB3wOUgHM KOHTpaKTHBOM.
OH MO2KeT HMeTb (popMy pe3epBa AA IlOKPbITHH y6blTKOB no KpeAHTaM, KOTOpbiH BbiHTaeTcm
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npogeHTax OT CyMMapHbIX B3BeiueHHb1X B OTHOIUCHHH pHCKa aKTHBOB. 1H KanHTaA, H aKTHBbl
CAeAyeT YeCTHO yKa3blBaTb, BbI'IHTaB COOTBeTCTBY1OU4He pe3epBbl AAR nOKpbITHH COMHHTeAbHbIX
KpeAHTHbIX Tpe6oBaHHH H HeMaTepHa.AbHble aKTHBbl. 4aHHoe OTHOlueHHe xapaKTepH3yeT
YPOBeHb .3auHTbl, o6ecneqHBaeMbifi AenOHeHTaM H KpeAHTOpaM OT HenlpeABHAeHHbIX nOTepb,
KOTOpbie MO2KeT nOHeCTH 6aHK. TaKHM o6pa3oM, OH CBHAeTeAbCTBYeT 0 COnpOTHBAReMOCTH
6aHKa 3KOHOMH'eCKHM TpyAHOCTHM. 4aHHoe OTHOelllHHe paCCMaTpHBaeTCH cneigHaAHCTaMH no
peryAHPOBaHHlo 6aHKoBcKofi AeHTeAbHOCTH H KpeAHTHbIMH aHaAHTHKaMH KaK OAHH H3
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peKOMeHAagHH lnpHBeAeHbI B HpHAO2KeHHH 7. HoAHoe npHmeHeHHe npHHgHna aAeKBaTHOCTH
co6CTBeHHoro KanHTaAa conpsmeHo C B3BeIIIHBaHHeM OTHOCHTCAbHO pHCKa KamAOH KaTerOpHH
aKTHBoB, HCKA1O%aR HeMaTepHaAbHbie aKTHBbI H n1pHMHTalOigHeCCH BbIflAaTbl OT CB43aHHb1X C
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3a6aAaHcoBbie o6.13aTeAbcTBa B COCTaBe B3BMeteHHblx no pHCKy aKTHBax. (D)OpMaT oT'eTa B
HIpHAomeHHH 1 COOTBeTCTByeT Ba3eAbcKoMy corAaLueHHIO 0 pacCeTe AOCTaTOqHOCTH KanHTaAa,
a pa6oqHe AHCTbl AAR B3BeCiIHBaHHR PHCKa noKa3aHbl B HlpHAO2KeHHH 3.
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onpeAeAeHHbIX CAyMaHX, HO HX npHMeHeHHe MomeT Co BpeMeHeM nlpaKTHqeCKH nIpeKpaTHTbCR. KHHM OTHOCHTCH:
* OTHOTLreHNe aKTREOB, o 7pHHOCHocHWHX aoxoa, K CyMmapHZHM ahKTBaM - npeACTaBAReT
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CCyAbl, HcnOAb3OBaHHe co6cTBeHoro KanHTaAa B Ka3eCTBe HHBeCTHUHH, npHHOCRU4HX
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cqHTaTb HOpMOH H B onpeAeAeHHOH mepe HenpOAYKTHBHOe HcnOAb3oBaHHe aKTHBOB,
25
Hirepi'perwpo"aa e oINUaHCOB0N orT'erToCrT
nOCKOAbKy, XOTHI yCTaHOBKH H o6opyAoBaHHe MoryT He reHepHpOBaTb HenOCpeACTBeHHO AOXOAa,
OHH BaMHbl AAR o6ecneieHHO onepaUHH 6aHKa. KpoMe TOro, Tpe6oBaHHs no coHAaHHHo
PeCePBOB MoryT CAeAaTb HeKOTopb!e aKTHBbl HeAOcTynHbIMH AAR 6aHKa. AaHHOe OTHOJIeHHe He
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KpeAHTOB H aAeKBaTHOCTH pe3epBOB AAM nOKPbJTHH COMHHTeAbHbIX KpeAHTHbIX Tpe6oBaHHH.
O AHaKo nOqTH Ha Bcex pa3BHBaioUHXCR PbIHKax aTO OTHOIeHHe He CAHIIKOM nOAe3HO B CHAY
rOTOBHOCTH 6aHKoB CnHCbiBaTb HeBo3BpaTHbie KpeAHTbI, 'TO yMeHbmaeT AaHHOe oTHoiueHHe, a
TaK2Ke B CHAY HeaAeKBaTHOrO nprH3HaHHR 6aHKOM HAH ('no maige) HaAoroBbiM BeAOMCTBOM
OcAa6AeHHSI aKTHBOB, 'ITO yBCAH'IHBaeT AaHHOe OTHOIuIeHHe.16
KanAoe H3 BbULuenepeCHCAeHHbIX OTHOIeHHH M02KHO paCCqHTaTb AAM KOHKpeTHOrO 6aAaHca,
nocKOAbKy KamKAoe H3 HHX OTHOCHTCH K KoKpeTHOH TO'IKe Ha iuKaAe BpeMeHH, COOTBeTCTBy-
BcTania 2.3COOTHOmeHHU me2riy qDHHaHCOBRbMH nOICaBaTeAWmu
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B3BemeHHbie no pHCry aKTHBbI
CXoppeKTHpoBaHHai BeAHWHHa KanHTaAa
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oujeHi AaTe COCTaBAeHHH 6aAaHca. BeAH'qHHa OTHOIUeHHH AAR 6aHKoB, 3aHHMaioi_HxcR ce3OH-
HbIMH onepaUHRMH, MO2KeT gHKAH'{eCKH H3MeHaTbcR, noBTOMy AAR OTAeAeHHH XapaKTepHbIX
TpeHAoB OT UHKAHqeCKHX KOAe6aHHH MomKeT nOTpe6oBaTbcR conocTaEBAeHHe C POACTBeHHbiMH
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AoInyCTHMbI HeKOTOpbie OTKAOHeHHH OT nPHHRTbiX q)OPMYA - HanpHMep, MO2r.HO npH6aBHTb
AOArOCpO'HblIi cy6opAHHHpOBaHHbli AOAr K co6cTBeHHoMy KanHTaAy npH onpeAeAeHHH
AOCTaTO'IHOCTH co6CTBeHHOrO KanHTaAa 6aHKa, XOTH aHaAHTHKy CAeAyeT no Ka2HAoH
KOHKpeTHOH cTpaHe onHpaTbcR Ha onbIT H co6cTBeHHOe Cy2KAeHHe. B npeACTaBAeHHOM npxMepe
16 HemeAaHHe 6aHKa cnHcaTh KpeAHT, KOTOpblH He Mo2xeT 6brlb BOBBpagleH, 'aCTO 1IpOHCXOAHT Or TOro, HTO
6aHK He xo'ieT cosAaBaTb npeUeAeHT, KOTOpbIH 6yAeT nooInupiTb OTKaH OT nAaTe2Ka ApyrHx BaeMWHKoB, HAH Or
Toro, wITO 6aHK He Xo'IeT KOMnpoMeTHpoBaTb CBOH HCK npIoTHB 3aeMu4HKa. B HeKOTOpbIX CTpaHaX TaKOH HCK
HMeeT CRAy TOAbKO B TOM CAyqae, eCAH qlHHaHCOBaR OTqeTHOCTh 6aHKa CBHAeTeAbCTByeT 0 HaAHUHe AoJVra, a He
KpeAHTHOe CorABfIeHRe H pacnHCKa O nOAy4eHHH CpeACTB.
26
tVNHaHCOBN a Nf&4E
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CYHTaTb AOCTOBepHbIMH.
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Pe3ePBbl AAA nOKpblTHH COMHHTeAbHbIX KPCAHTHbIX Tpe6oBaHHH H HaAOrH; B KOHeCHOM CqeTe
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peKoMeHAagHi EC; BTOpaH OTHOCHTCH1 K napaAAeAbHOMY qopMaTy, B KOTOPOM Bce AoxoAbi
nPHBOARTcH B OAHOM cTOA6Ue, a pacxoAbI B ApyroM; 'IHCTaR me npH6blAb HAH y6blrroK
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Heo6xOAHMO COOTHOCUTb AOxOAbI H pacxOAbI C COOTBeTCTBY1Ou1HMH nO3HUHnMH 6aAaHca, Kax
nOKa3aHO HHme.
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6bl Ha cpeAHeM YPOBHe cpaBHHTeAbHO C POACTBeHHbIMH 6aHKaMH, eABa AM cnoco6eH BeCTH C
HHMH KOHKypeHTHyiO 60pb6 y. ECAH 6aHK RBAHCTCA rOCyAapCTBeHHb!M, T. e. He MOmeT no CyTH
AeAa AonHyTb, OH cKopee Bcero CTaHeT AblpOH B HaUHOHaAbHOM 6ioA2meTe. HHu3Kas
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yBeAHmleHHS AOXOAOB 3a CveT npeAOCTaBAeHHR COnp12KeHHb1X C nOBbliuIeHHbIM PHCKOM KpeAHTOB
27
HHTepnpeIrpoiaawe oHHaocooow orvermocrT
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a4oA?meHHoCTh KAHeHTaM AmopTNHaWu
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6MTXOB no XpeAHTam
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HAH nAaTHbJX ycAyr, KOTOpbIX H36eraeT AOpO2taUHHH CBOeH penyTaguHeH 6aHK. 17 KpoMe TOrO,6aHK Mo2meT nOnb1TaTbCH CHH3HTb CBOH H3Aep29KH, YCTaHOBHB meCTKHH KOHTpOAb Ha,4 'HCAeH-
HOCTblO nepcoHaAa HAH OTAOMHB Ha BpeMA TaKHe Heo6xoAHMbie pacxoAhb, KaK CBR3aHHbie Co6yqeHHeM, aBTOMaTH3aUHeH H Co3AamHeM pe3epBOB Ami nOKpblTHH COMHHTeAbHbIX KpeAHTHbZX
17 KaK pa 9TO H npHBAeKAO BHHMaHHe no MeHbweH mepe OAHOrO KxpylHoro 6aHxa K npo6AeMaM 6aHKaXepurrTaAT B HaqaAe 1980-x rr.
28
Tpe6oBaHHi. BnoAHe B03MOMHO TaKme, MTO pyKOBOACTBO nOnbITaeTCH H3BAeqb KaK MO0HO
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1HTO6bI BbiAep42HBaTb KOHKypeHyHIO B pbIHO0HOH BKOHOMHKe H o6ecnemHBaTb KaqeCTBeHHOe
o6cAy2HHBaHHe B AAHTeAbHOHf nepcneKTHBe, 6aHKy cAeAyeT CTaTb noCTaBBUHKOM ycAyr npH
HeBbICOKHX H3Aep2Kax H coxpaHHTb npH aToM cnoco6HocTb BKAaAbIBaTb AocTaTO'Hble
CpeACTBa B nepCOHaA H o6opyAoBaHHe. AAH noAAepPKKH 6a3bi o6cAymHBaHrH Heo6xoAHMo
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TaKHX onepaUHOHHbIX pacxOAOB npeACTaBAeHa B npogeHTax OT BaAOBOrO OnlepaiHOHHOrO
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HenponopUHOHaAbHO BbICOKHMH 3HaMeHHHMH OTHOtueHHH, B KOTOpble BXOAHT OnepagHOHHble
paCXOAbl, nOCTOAbKy nO0o6HbIi aHaAH3 HMeeT OrpaHH'leHHoe 3Ha'leHHe, eCAH He CqHTaTb
cAyqaH cpaBHeHHH ero c 6aHKaMH, AAR KOTOPbIX THnH'Hbl TaKHe mKe noKa3aTeAH pa6oTbl.
OCHOBHaH qjyHKIgHH 6aHKa - nOAy'qHTb CpeACTBa, B OCHOBHOM, CKAaAbIBaIOI1HecA U3
co6cTBeHHoro KanHTaAa H Aeno3HTOB, H HHBeCTHPOBaTb HX B npOAYKTHBHbie aKTHBbl,
CAeACTBHeM nero 6yAeT nOAy'eHHe npoieHTHoro AoxoAa (ecAH TOAbKO peqb He HAeT O C/x
6aHKe, 6aHKax, o6ecne-HBaiouHx pa3BHTHC UAH 2HAHIHOC CTpoHTeAbCTBO, OCHOBOU
qpHHaHcHpoBaHHR KOTOPbIX COCTaBARIOT 3aHMCTBoBaHHH, a He Aeno3HTbi). KpoMe Toro, 6aHK
npeAOCTaBAeHT Ha rAaTHON OCHOBe CPHHaHCOBbie ycAyrH, B pe3yAbTaTe (fOpMHpyeTCA AOXOA OT
KOMHCCHOHHbIX H npeAOCTaBAeHHH nAaTHb[X ycAyr. 4kH nOAyMeHHR TaKoro AoxoAa 6aHK
AoA2KeH HHBeCTHPOBaTb CpeACTBa (iacTb reHepHpyemou BaAoBoi npH6blAH) B nepCOHaA H
CHCTeMbi o6ecneneHHA aTOU AeRTeAbHOCTH. BaHKy Heo6xOAHMO KperiKoe pyKOBOACTBo, KoTOpoe
cyMeeT OnTHMH3HPOBaTb paCXOAbl. PYKOBOAHTeAH 6aHKOB Ha KOHKYPCHTHOM pbIHKe CTaAKH-
BaIl*rCH C HeO6XOAHMOCTbIO IIATH Ha KOMnpoMHCCbi, KOTOpbIe MOryr OKa3blBaTb 3Ha4fTeAbHOe
BAHRHHe Ha xapaKTep AeRTeAbHOCTH H 9cXFeKTHBHOCTb q)YHKUHOHHpOBaHim 6aHKa. HanpHMep:
KoHTpoAHpoware HpOgeHRHOI# MapAwH. BaHK MO2KeT yAep2HBaTb Ha HH3KOM ypoBHe
OnepagHOHHbie paCXO4bI, CBH3aHHbie C noAAep2KaHHeM CeTH OTAeAeHHH, COBepuiaH OnTOBbIe
3aKyrfKH CpeACTB, npHBAeKaR noA BbICOKHUi npogeHT KpynHbie CpOMHbie Aeno3HTbi UAH AeAag
3aHMCTBOBaHHH Ha AeHe2KHOM pblHKe. C ApyroH CTOpOHbl, 6aHK Mo2KT HHBeCTHpoBaTb cpeA-
CTBa B nepcOHaA H o6opyAoBaHHe, Heo6xo4HMbie AAA npHBAemeHHR c6epemeHHri noTpe6HTeAeH,
'ITO CBH3aHO C HH3KHMH H3AepmKaMH. OTAeAeHHH HHOCTpaHHbix 6aHKoB H He6aHKoBCKHx
qHHaHCOBbIX HHCTHTYTOB o6blMHO COCpeAOTO'IHBaIOT BHHMaHHe Ha KOHTPOAe OnepafHOHHbIX
paCXOAOB. C Apyroi CTOpOHbl, HagHOHaAbHbie KoMMep'iecKHe 6aHKH (3HHaHcHpyioT CBoio
AerTeAbHOCTb 3a c'eT OTAeAeHmeCCHX Aeno3HTOB, KOTOpbIe CTa6HAbHee, a npHMbie npOUeHTHbie
BblnAaTbl no HHM HH2Ke, XOTR aTO conpameHo c nOBbiiuIeHHbIMH OnepaUHOHHbIMH H3AepmaKMH
AAA nAAAep2KaHHI uHHpaCTPYKTypbl oTAeAeHHi. B npHHUHne, HagHoHaAbHbli KoMMepqecKHfi
6aHK AOA2KeH xapaKTepH3oBaTbc.I nOHHmKeHHbIMH npogeHTHbIMH H3Aepm2KaMH (B npoueHTax OT
CYMMapHblX aKTHB0B H (HHaHCOBbiX o6sIaTeAbcTB), nOBbIm11eHHb!MH pacxOAaMH
29
HsrepnperTipoBamNe ipoHaHcoBoi or0weTHocrm
BCTaBKa 2.5AHaAH3 ai"eKTHBHOCTH pa6oTb 6aHKa
(B rOjAOBOr HCqHCAeHHH)
noKaBaTeAH AOXOAHOCTH CCyAbl KpCAHTHbIM HHCTHTyTaMCCy~ab KAHeHTaMFpH6bIAb Ha yCpeAHeHHbIe aXTHBblAerKo peaAH3yembie AoArOBbie HHCTpyMeHThbFIpH6blAa Ha KanIHTaACpeAHHB BbIfAa'HBaeMan CTaBKa
HOnnHaAbHbJlC Tenlbi pOCTa 3a4oA2KeHHOCTb KpeAHTHb1M HHCTHTYTaM
KpeAHTbl H AH3HHrOBbIe onepaumm 4eno3HTbl A0 BocTpe6oBaHHR H cpoIHbieAenO3HTbl KAHeHTOB C6eperaTeAbHble ACnO3HTblKanHTaA CnpeAWITaT PeaAbNbue npOjeNTmbie CTaUKH
PeaAblble TCMNbU pocTa CpeAmR. nOAymaeMaq CTaBxa
MH4eKC nOTpC6HTeAbCKHX UeH CpeAHRh BbinAa'HBaemaa cTaBKa
TeMnbi HHqJIHH CTONMOCTb nocpeAHHYeCTBa (B %% OT cymap-ixKpeAHTbl H AH.3HroBbie onepauHH aKT-ROB)
A4eno3HTbI KAHeHTOB PacxoAbl Ha 3apa60THypo nAaTyKanHTaA
TPacxoAbi Ha noMeCIIeHHJIflpO,yxTHBNocTb nepconaAa HaAorH H AHUeHaHH
,4OXoAbi Ha CoTpyAHHKa (x 1000) 06ecUeHeHHe H aMopTH3aWui
HpH6bLAb Ha paCXOAbl Ha 3apa6OTHyio nAaTy 4pyrHe aAMHHHcTpaTHBHo-ynpaBAeCH'ecKUe pacxoAb
HoumNaAbNble npOUCHTHbIC CTasXN Pe3epBbl AAR nOKPbJTHR y6bNTKOB no KpeAHTaMFloAoxoAHble HaAorH
CpeAHalh noAy'aeMaa cTaBKa YBeAHqeHHe KanHTaAa
AHKBKAHble aKTHBbl 6.6ujag CTOHMOCTb nocpeAHHICCTBa
Ha nepCOHaA H nOMeu4eHHA no CpaBHeHHIO C HHOCTpaHHDIM 6aHKoM HAH He6aHKoBcKHM
(pHHaHCOBbIM HHCTHTyTOM. OqeBHAHo, 'ITO 6aHK, AAA KOTOpOrO (pHHaHCHpOBaHHe o6xoAHTcR
Aopo2Ke, MeM AAR KoHKypeHToB, 6e3 HaAAeKau ero CHHŽKHHH OHepgHOHHbIX paCXOAOB He
CM02KCT 3aHHMaTbC.R npH6bIAbHbIM KpeAHTOBaHHeM nps npOgeHTHbIX CTaBKaX Ha YPOBHe
pbIHO'IHbIX. 'HTO6bi nOAy'HTb 6oAee BbICOKHH AOXOA emy ripHAeTCH rOBbICHTb KpeAIITHbleCTaBKH BbIlIIe PbIHOqHOrO ypOBHR, %ITO, KaKl npaBHAO, Bo3MOmKHO TOAbKO npH AOnyiJeHHH
KpeAHTHbIX pHCKOB Bblllle HOpMbI. HPOUeHTHbie AOXOA H paCXOAbl H 'qHCTblH npogeHTHbli
AOXOA, a TaK2Ke CpeAHHe CTaBKH npH KpeAHTOBaHHH H q4HHaHCHPOBaHHH XapaKTepH3ylar
nOAo2KeHHe 6aHKa B CpaBHeHHH C ero KOHKypeHTaMH, a nocAe COnOCTaBAeHHSJ BpeMeHHbiX
nOCAeAOBaTeAbHOCTeH noKasbIBaloT, B KaKOH Mepe AaHHOe OTHOU1eHHe H3MseHHeTc DO BpeMeHH.
MaXCHMHUagHH Hemp;OffHewwwX .4XoaoB cnoco6CTByeT yBeAH'eHHIO AOXOAOB 6aHKa 6e3yBeAH'ieHHa 6aAaHca. OAHaKo, 3aMacTylo nAaTHble YCAyrH TpyAoeMCH H Tpe6yioT AoCTaTO'HOi
KBaAH(cHKIaHH OT nepCOHaAa, noBTOMY HeHs6e2KeH POCT OnCepaiHOHHbIX paCXOAOB. HOBTOMyBnoAHe eCTeCTBeHHO, KorAa 6aHr C AOXOAOM OT nAaTHbIX yCAyr BbIDile cpeAHero YPOBHH HMeCTH pacXOAbl Ha 3apa6oTHyIo nAaTy BbilIe HOpMbl. KoMMep'ICCKHiH 6aHK, y KoToporo AOXO4bA OTrLAaTHbIX ycAyr OTHOCHTeAbHO HH2Ke B CpaBHeHHH C ero CYMMapHbIMH aKTHBaMH, tieM y
KOHKypeHTOB, CTOAKHeTCR C TpyAHOCTRmH COXpaHCHHH npH6blAH Ha axTHBbI H co6CTBeHHbli
KlanHTaA Ha YPOBHe pbIHO4HbIX cTaHAapTOB. BHe3aIIHbIi pOCT AOXOAOB OT nAaTHbIX yCAyrMomKeT CBHAeTCAbCTBOBaTb 0 TOM, ITO 6aHK nyCTHACH B pHCKOBaHHbie npeAnpHRTHR, HS6era-
eMble ApyrHMH 6aHKaMH - BblAa'ly rapaHTHHi, BaAIOTHblH ap6HTpam HAH ApyrHe conpSDeHHble C
30
BblCOKHM pHCKOM q)opMbb AeHTeAbHOCTH, HTO OCO6eHHO OTHOCHTCH K CTpaHaM, He npHHSBHIHM
CTaHAaPTOB no PHCKOBOMY KanHTaAy.
KoHmpoAmpoBauHe Om1epaNHoHHhX pacxo4oB. OnepaIHOHHbie paCXOAbl Ha npHeMAeMO
KOHKypeHTHOM pbIHKe o6bI'HO BeCbMa cTa6HAbHbI. PacxoAbI Ha onAaTy TpyAa BO Bcex 6aHKax
npHMepHO OAHHaKOBb1 no npHnHHe nOABHmeK Ha KOHKypeHTHOM pbIHKe TpyAa HAH
CyIIeCTBOBaHHM CTaHAaPTH3HPOBaHHbix npo(pcoio3aMH UIKaA onAaTbi. PacxoAbl Ha 3apa6oTHyio
nAaTy Hm2Ke pbIHOiHOrO YPOBHH AAA 6aHKa KOHKpeTHbIX Pa3MepOB MOryT CBHAeTeAbCTBOBaTb
AH6o c 'pe3Bbi'aAHO BbICOKOU 3c4eKTHBHOCTH ynpaBAeHHs KaApaMH, AH60 o HeBO3MO2KHOCTH
HHBeCTHPOBaTb AOCTaTO'iHbIC cpeACTBa B OCHOBHOH npOAYKTHBHbIH pecypc 6aHKa. 3 Ta
HeBO3MO?KHOCTb MOmeT nPOHBARTbCA B nOHH2KeHHbIX CTaBKaX OnAaTbI, H3-3a 'erO Ka'eCTBO
nepcoHaAa 6aHKa 6yAeT nocpeACTBeHHbIM, AH6 o B OTCYTCTBHH aA4KBaTHbiX npOrpaMM
nOArOTOBKH KaApOB. BoAee BbICOKHe, MeM pbIHO-iHbIe pacxOAbI Ha 3apa6oTHyio nAaTy MoryT
yKa3blBaTb Ha noTepIo KOHTpOAH HaA PaCXOAaMH Ha onAaTy TpyAa HAH Ha rOTOBHOCTb nAaTHTb
3a KBaAH(HKaI,HIO, 'TO BcerAa HBAmeTCSI BbIrOAHbIM BAO2eHHeM CpeACTB H o6eWaeT xopoluHe
AOXOAbi 6aHKa B 6yAyWeM. XOTX pac4eT yPOBHeM AOXOAOB Ha PYKOBoARH_qero H Ha pHAoBoro
pa6oTHHKa momeT cnoco6CTBOBaTb ogeHKe npOAYKTHBHOCTH nepcoHaAa 6aHKa H
aqKpeKTHBHOCTH KaApOBOUi nOAHTHKH ero, npHMHHy 6oAee BbICOKHX, 'jeM pbIHOMHbie, paCXOAOB
Ha 3apa6oTHyio nAaTy TpyAHO onpeAeAHTb, He noceTHB 6aHKa. HIoAo6HbIM o6pa3oM HH3KHe
PaCXOAbl Ha noMeu_eHHR MOryT CBHAeTeAbCTBOBaTb 0 TOM, tITO nepeA aHaAHTHKOM yCTOHBUIHHCSH
6aHK C co6cTBeHHoii HeABH2KHMOCTbIO, HAH 0 TOM, 'ITO Ha COAep2KaHHe nOMeIeHHM BbIAeAHeTCH|
HeAOCTaTO'IHO CPeACTB, B TO BpeMH KaK paCXOAbI BbIlue pbIHO'HOro YPOBHH MOryT yKa3bIBaTb
Ha TO, mTO 6aHK apeHAyeT npaKTHmeCKH Bce 3aHHMaeMbie HM nOMeiIeHHq. K nPHmepy, eCAH
6aHK PeIiHT nOAy'iHTb nPHPOCT KanHTaAa OT npOAaa2H cBoero aAMHHHCTPaTHBHOrO 3AaHHH H
BRTHTU ero B apeHAy y noKynaTeAH, nplOgeHTHbie H aMOpTH3ailHOHHbie pacxOAbi ero nOHH3HITCH,
a pacxOAbl Ha pa6o-fHe nOMeU4eHHH Bo3pacTyT (CKpbITbie pe3epBbI TaKmKe yMeHbiIIaTcH). YICHO,
'ro Aio6bie OTKAOHeHHH OT pbIHO'qHOrO YpOBHH B Aio6of KaTerOPHH AaHHbIX roBopHT 0
HeO6xOAHMOcTH 6eceAbl c PYKOBOACTBOM 6aHKa AAA YCTpaHeHHq OnpaBAaHHOCTH OTKAOHeHHH.
ANmaANg DIJMeeKTHzBocTH pa6oTri 6aHAka
HaH6oAee rAy6 OKHA Ha HaCToH5iuee BpeMH nOAxOA K aHaAH3y a)4peKTHBHOCTH pa6oTbl 6aHKa
npoHAAIOCTPHPOBaH B Pa3AeAe FlpHAOmmeH 4, nOCBRUeHHOM aHaAH3y, H pHC. 2.5. AHaAH3y
noABepraiOrcH AaHHbie KBapTaAbHbIX H rOAOBbIx c'eTOB npH6biAeA H y6bITKOB, npH BTOM
paCC'qHThBa[OTCSI CpeAHHe OCHOBHbie KaTeropHH 6aAaHca 3a nepHOA, OXBa'ieHHbIH CcmeTOM
npH6blAeM H y6blTKOB,1 8 a TaKme:
* HOKa3aTeAM AOXOAHOCTH, Bblpa2KaeMbie 'epe3 npH6bIAb Ha ycpeAHeHHbie aKTHBbI H
Ha KanMTaA.
* TeMnbi pocTa, OTHOCRAHeCH K OCHOBHbIM KperHTaM, AenO3HTaM, KanHTaAy H
uIraTaM 6aHKa.
18 B cHCTeMe 6a3bl AaHHbIX STO BbinoAHAeTCA llyTeM nIpOmHTbiBaHHI AaTbt H nepHoAa sanHcH 0 npH6bILH mm
y6brTme H ycpeAHeHsE HH()opMaUHH 6aAaHca sa npoLueALune 4 MecSl4a AAA KDapTaAbHoro OT9eTa HAH 13 mecAFeB
AA roBouoro oT'eTa (Ha'aAbHasI Toqxa Heo6xoAHMa AAA noAy'eHHA HCTHHHOrO ycpeAHeHHoro SHa-ieHHiH,
nosTomy 4 mecAjga, a He 3 AAi KBapTaAbHoro omeTa).
31
HffTepupernpoBamwe ipmfaHcoBoi orTerHocrB
* IPOAYKTHBHOCTb nepcoHaAa, onpeAeAHeMaH KaK AOXOA B pacqeTe Ha OAHOrOpa6oTHHKa H KaK npH6
blAb B COOHeCCHHH c pacxoAaMH Ha 3apa6oTHyxo rLAaTy.* CpeAHHe noAy'iaeMb!e H BbinAa-HBaeMbe ripogeHTHbie CTaBKH.* CTOHMOCTb nocpeAHHmeCTBa.
4AH paccmaTPHBaemoro noAxoAa Heo6xoAHMbl AaHHbie 6aAaHca H cieTa npH6blAeH Hy6blITKOB, nORBOARlOIIHe nOAy'HTb OCHOBHble noKa3aTTAH aq4CeKTHBHOCTH pa6oTbl(OTHOmeHHH), KOTOpbIe He 3aBHCHT OT pa3MepOB 6aHKa H HOTOMY HeriOCpeACTBeHHOConOCTaBHMbl C noKa3aTeA3IMH ApyrHx 6aHKoB H MOryT 6
blTb pa3BepHyTbi BO BpeMeHH.HIOCKOAbKy AOXOAbI H PacxOAbi aHaAH3HpyIOTCH OTHOCHTeAbHO YCpeAHeHHbIX aKTHBOB HnaCCHBOB 3a riepHOA, K KOTOpOMy OTHOCHTCH c'eT npH6blAeH H y
6blTKOB, Mo2KHo cpaBHHBaTb
nOKaSaTCAH no nepHoAaM pasHoH AAHTeAbHOCTH. KOHe'HO, STO B03MOmKHO, eCAH AAR 6aHKa HeXapaKTepHbI 3HaHHTeAbHbie CeSOHHbie KoAe6aHHM,' MTO THnHqHO, HanpHMep, AAR c.-x. 6aHKoB.HIpHMep H3 lpHAO2KeHHR 4 oxBaTbIBaeT AAH nOAHbix roAa, OKOH'IHBIUIHXCR 30 HIOHII 1989 H1990 r., IIJeCTHMeCHqHbIH nepHoA C OKOHqaHHeM 31 AeKa6pa 1990 r. H KBapTaA,3aBepHIHBMUHicm 31 MapTa 1991 r.
Bce ynpaBAeH'1eCKHC peiucHHa H BHCUIHHe OrpaHHIeHHA BAUHIOT Ha AOXOAHOCTbco6cTBeHHoro KanHTaAa H aKTHBOB (onpeAeAeHbl BblIe), KOTOpbie npeAcTaBAIIOT ABaOCHOBHblX H3MepHTeAR cnoco6HocTH 6aHKa reHepHpoBaTb co6CTBeHHblH KanHTaA, Heo6xoAHMbXHAAR o6ecneqeHH.R POCTa H npeOAOAeHH5I BKOHOMH1CCKHX TpyAHOCTCH.
,JOXO4HOCm D Ha aKgHOHepHbIH XaBJHTBrA - OnpeAeAHCT YPOBeHb npH6blAH AAR HHBecTOPOB HnOTeHUHaA yBeAH'ieHHH KanHTaAa. B YCAOBH1X HHCPARHHH AaHHOe OTHOIIIeHHe AOA2tHO 6
blTb noKpaHHeCi Mepe aKBHBaAeHTHo 6a3oBblM TeMriaM HH(pA¶1HH: B aTOM cAy'ae 6aHK COXpaHaeT BpeaAbHOM Bbipam2eHHH CBOIO KanIHTaAbHylo 6a3y, XOTH Ha AHBHAeHAbi Mo2IeT HHqero HeOCTaBaTbcH. CooTBCTcTByIOu4Hui peaAbHblHi pOCT co6CTBeHHoro Kan TaAa H O6XOAHM A11Aio6oro peaAbHOrO pa3BHTHR AeAOBOH aKTHBHOCTH 6e3 co3AaHHR H3AHI11Hero AaBAeHHH HaaAeKBaTHOCTb co6cTBeHHoro KanHTaAa 6aHKa. OAHaKo, aHaAHTHK AOA2KeH nOMHHTb 0 TOM, 'TOBbICOKaH AOXOAHOCTb co6cTBeHHoro KainHTaAa MomeT 6
blTb o6paTHo nponopUHOHaAbHoU
AOCTaTOqHOCTH co6CTBeHHoro KanHTaAa. HeaAeKBaTHO KarIHTaAH3HpoBaHHbiH 6aHK, T. e.Map2HHaAbHO upH6blAbHbIH, M02KeT HMeTb nOBbIIu1eHHyiO npH6blAb Ha co6cTBeHHblfi KanHTaAno CpaBHeHHIO C XOpOIDO KanHTaAH3HpoBaHHbIM H pa6OTaioJjHM 6aHKoM. IlOCKOAbKy Aio6aIHeaAeKBaTHOCTb pe3epBOB AAA nOKPbITHH COMHHTeAbHbIX KpeAHTHbIX Tpe6oBaHHH o3Ha'iaeT3aBbiU1eHHe KanHTaAa, AaHHOe OTHOUIeHHe MO2KeT 6
bITb CHAbHO Ae(pOpMHpOBaHO, eCAHyKa3aHHbie pe3epBbl CTa6HAbHO H 'ieCTHO He oTpa2KalOT BO3MeCqaeMOCTb nOpTqpeAR BbiAaHHbIXKpeAHTOB.
,Joxqo4HocTb aNTHBOB - onpeAecAeT 'HCTbHi AOXOA, reHepHpyeMbiH B pe3yAbTaTeHCnOAb3OBaHHR CYMMapHbiX aKTHBOB 6aHKa, nO8TOMY AaHHbiH noKa3aTeAb MeHee nOABep2KeHHcK2ameHHMm, x'eM AOXOAHOCTb co6cTBeHHoro KanHTaAa, nOCKOAbKy Aio6oH HenOPRAOK Cpe3epBaMH AAH nOKpblTHSI COMHHTeAbHbIX KpeAHTHb]X Tpe6oBaHHH OKa3bsBaeT MeHbUCeeOTHOCHTeAbHOe BAHRHHe Ha CyMMapHbie aKTHBbI, meM Ha MeHbIIIHH no BeAHqHHe co6CTBeHHb1fiKauHTaA. KOAe6aHHn aToro OTHOiuIeHH.9, KOTOpOe 3aBHCwT OT 6oAee OrpaHHqeHHbIXonpeAeAeHHH aKTHBOB, HanpHMep, aKTHBOB, npHHOCHUHX 4cxo4 (Bce Kpe4HTbl cCyAb1,
32
HCTOIIHHiCN NMRaNCOBOH MNHOpMamNN
HHBeCTHUHH H npHHOC$HIMHe npOUeHTHblH AOXOA AenO3HTbi), nomoraioir rAy6me o0eHHTb
pa3AHmHR Me2KAy 6aHKaMH HAH H3MeHeHHJI BO BpeMeHH.
AHaAIS n;pogeHTHbix CTaBOK. AHaAHTHK Mo2KeT IOAy'qHTb AOnIOAHHTeAbHYIO AAA ce6A
HH4popMaguHo O xapaKTepe AeRTeAbHOCTH 6aHKa H H3MeHeHHRX Ha PbIHKCe BO BpeMeHH,
paCC'IHTaB cpeAHHHf npOgeHT, BbinAaYHBaeMbif no (pHHaHCOBbIM o6HsaTeAbcTBaM. 3 TOT aHaAH.3
AOnOAHReT aHaA3 npOgeHTHOH Map2KH, no3BOARX HanpHMYIO OgaeHHTb CTOHMOCTb
(pHHaHcHpOBaHHH AAH 6aHKa H KpeAHTHbie CTaBKH. Aame B cAy'ae, eCAH 6aHK npO4oAmaeT
Hapa,eHHe npOUeHTOB no 6e3HaAe2HbIM KpeAHTaM HAH 3aBblinaeT npHHOC He 4OXO4 aKTHBbI,
AaHHble BpeMeHHbIX nOcAeAoBaTeAbHocTeH Bce euge MoryT CBHAereAbCTBOBaTb 0 HanpaBAeHHH
npOHCXOAHuHX BHYTpH 6aHKa H.MeHeHHH, a eCAH pbIHOHaH npacKTHKa B UeAOM yAOBAeT-
BOpHTeAbHa, - nOCAy2KHTb 6a3ofi AAH CpaBHeHHH. OAHaKo noKla3aTeAb qPyHAHPOBaHHR HMeeT
orpaHHqeHHYIO geHHOCTb, eCAH OH HCKa2reH BKAiOMeHHeM B pac'eT pe3epBOB AAH nOKPbITHR
COMHHTeAbHbIX KpeAHTHbIX Tpe6OBaHHH. KaK rOBOPHAOCb BblUle, nlOKa3aTeAH 8)NplCKTHBHOCTH
pa6OTbi 6aHRa MoryT OKasaTbcH nOA cyUgeCTBeHHbIM Bo3AeHCTBHeM H3M3eHqiouiHxcR
8KOHOMHYeCKHX UHKAOB.
AHruINs 7pOHSqBO,4HTeAbHOCTf nIO3BOAxeT H3MepHTb aqXpeKTHBHOCTb OAHOrO B3 TpeX
OCHOBHbIX pecypcoB 6aHKa - ero pa6OTHHKOB, peryTaUHH H (pHHaHCOBbiX o6a3aTeAbcTB, AAR
'jero paCCYHTb1BaIOTCH AOXOA Ha PYKOBOAH1gerO HAH AOXOA Ha pHAOBOrO pa6oTHHKa 6aHKa.
H3MeHeHHe AaHHOrO OTHOlueHHB BO BpeMeHH HenOCpeACTBeHHO oTpa2KaeT cnoco 6 HoCTb 6aHKa
ynpaBARTb CBOHMH KaApaMH H BcI4eKTHBHO Ha YPOBHe H3BepKeRK KOHKYPHpOBaTb C
POACTBeHHbIMH 6aHKaMH.
AmaAoD JIoroToB maJAHlHOCTH
B aHaAHS KOpnOpagHOHHb1X 3aeMUjHKOM o6blYHO COCTaBHoU maCTbIO BXOAHT aHaAHB nOToKOB
HaAHqHOCTH, no3BoAR1OIIHjH nOHRTb, KaK KOMnaHHH reHepHPY1OT H HCnOAb3ylOT CBOH (OHAbl.
9TOT aHaA3 HCKAlOqHTeAbHO Ba2meH AAH cerTopa yqeTa, rAe HaAH'qHbie H 6e3HaAHqHble
no3HMHH qeTKo AH4CepeHIHpyIOTcH, noS3BoAHI BbIHBAHrTb HCTO1HHKH HaAH%IHOCTH,
Heo6xOAHMbie AAi o6CAy2KHBaHHR AOAra. OAHaKo, nO4TH C KamAbiM aCneKTOM 6aHKOBCKOff
AeHTeAbHOCTH cBR3aHO ABH2ReHHe HaAH'HoCTH, a HMmeHeHHe Kaccbi Mo2KeT 6blTb AOCTHrHYTO
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nOTOKaM HaAHqHOCTH, ROTOpbIe BXOAHT B ny6AHKyeMbie q(HHaHCOBbie OTqeTbl; B ApyrHx
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(OTHOCHTeAbHO) KIpeAHTbi H HaCKOAbRO aq)XelKTHBeH npoUecc ynpaBAeHHH aKTHBaMH H
naCCHBaMH B 6aHKe C TOMlKH 3peHHH o6ecne4eHH aA4eKBaTHOH AHKBHAHOCTH B 6yAyugeM.
33
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3 aBepUIHB paCCMOTpeHHe CTpyrTypbi (HHaHCOBbiX AaHHbiX H aHaAH3 npHMepa C OTqeTaMHHeKoero KOHKpeTHOrO 6aHKa, Mbl MomeM CAeAaTb HeCKOTOpbIe BbIBOAbl.
1jeAHN PesyAbTaToM Aa2Ke caMoro KatiCCTBeHHOrO aHaAH3a HBAHIOTCH BCe-TaKH BonpOCbl, aHe rOTOBbIe OTBeTbi. rOBTOMy eAbJo aHaAH3a AOA2KHo 6blTb YCTaHOBAeHHe ypoBHR AoBepHR K6aHry, CyAHf no KOTOpOMY Te, KTO BOCnIOAb3yeTCR pe3yAbTaTaMH aHaAH3a, 6yjiyT pemaTb -CTOHT AH PHCKOBaTb H noMeC_gaTb B 6aHK CBOH cpeACTBa (HAH BKAio'aTb 6aHK B npOrpaMMyMHOrOCTOPOHHero KpeAHTOBaHHH) HAH Hy2HO PaCCMaTPHBaTb npo6AeMbl oKa3aHHR TeXHHqecKoHH peryARTHBHOM nOMOJgH AaHHOMy 6aHKy. OTHoiueHHH, CBHAeTeAbCTBYIOI1He o0 Ha-IHTeAbHOMOTKAOHeHHH noKasaTeAeH npoBepaeMoro 6aHra OT nOKa3aTeAeH POACTBeHHbiX eMy 6aHKoB, aTaK2Ke TpeHAbi, OTKAOHRIOIIHeCH OT CpeAHHX AAM perIpe3eHTaTHBHOH rpynnribi 6aHKoB, CAeTyerCAeAaTb npeAMeTOM noApo6Horo o6Cy2AeHH.R c PYKOBOACTBOM 6aHKa.
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34
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H B 3aBHCHMOCTH OT THna 6aHKa. CpaBHeHHe C HeKHMH HAeaAbHbIMH CTaHAapTaMH MomeT 6blTb
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KOTOpOH cJ3yHKIHOHHpyeT 6aHK. B cpeAe, HeyoBAeTBOp OrpaAeHHOH OT HHHCOBbX
noTp.RceHHH, YPOBeHb 6e3onacHocTH AOA2KeH 6biTb Bbllle, T. e. BbiUXCe AOAMHbl 6blTb
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CpeAHHX, HaXOARTTCR B 6AaronoAyiHoM COCTO1HHH, a HH2Ke CpeAHHX - B COCTORHHH no MeHbIHleC
Mepe COMHHTeAbHOM. ApyrHMH CAOBaMH, KaK 6 yATo MO2KHO nOAaraTb, qTO CpeAHHfi ypOBeHb B
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pOACTBeHHbie rpynnbi HAH BCA 6aHKOBcKaH CHCTeMa HenAaTe2Kecnoco6Hbl, H B BTOM cAy4ae
CpaBHeHHH BH"TpH pOACTBeHHOH rpynnbi nOAe3Hbl TOAbKO B TOM OTHOUIeHHH, 4TO no3BOAuoT
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AOCTaTO'IHOCTH co6cTBeHHoro KanHTaAa, OTHOuiCeHHS CYMMbl KpeAHTOB K CyMMe Aeno3HTOB,
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npocTo He2KH3Hecnoco6Hbl. AHaAH3 nO3BOAHA BbIHBHTb eiie 17 6aHKOB, HaxoARIXHxcR y
35
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6aHKoBcKofi AeHTeAbHOCTH CMOrAH YCTaHOBHTb npHOpHTeTbl B CBOHX ycHAHRx no 0HCTKeUHHaHCOBOi CHCTeMbi.
C geHmaJHIIPO&wHHMre 6a&HKh. B Haniem o6cy2AeHHH A0 CHX nop OCTaBaAHCb B CTOpOHecnegHaAH3HpoBaHHblfi 6aHKH, HanpHMep, o6cAyMHBa1oIjHe CeAbCKOe XO3HUCTBO, MHAHJgHoeCTpOHTeAbCTBO H rpOMbljuAeHHOe pa3BHTHe. HpHMHeHHTeAbHO K HHM OTCyTCTBYeT AOCTOBepHaR
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npOBepaeTCA, H nOnbiTaTbCH nOCTHUb KOHKpeTHbie npo6AeMbi, KOTOpbie cKopee Bcero BCTaiOTnepeA 6aHKoM. Pe3yAbTaTbi (HaHCOBoro aHaAH3a nomoryT 3aTeM nOATBePAHTb HAHonpoBeprHyTm HCXOAHbie npeAnoAo2KeHHg. YMeHHe BbInOAHHTb TaKOH yrAy6AeHHbii aHaAH3 HoTAHsaeT xopoiero cnegHaAmcTa OT flAOXOrO. ICXOAHbie rIpeAnOAOmeHHA Cy6'beKTHBHbi HocHoBbiBaioTcA Ha onbITe. OnblTHblu cne;jHaAHCT no aHlaAH3y He AoBepHTCH HHKaKHM IIH4paM,nOKa He no3HaKOMHTC C cPYKOBOAHTeARMH 6aHKa H He nofiMeT, qeM HMeHHO 3aHHMaeTcH 6aHK.
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cnoco6 peKanHTaAH3agHH - yAaAeHHe cepbe3Ho nocTpaAaBiuHx aRTHBOB, a 3aTeMaHHiyAHpOBaHHe o6a3aTeAbCTB B CyMMe, KOTOpaR npeBblmlaer CTOHMOCTb aHHYAHPOBWHHb1X
36
HCTo'1HNXHm OxivaNCODOR NNVIPOPMgNN
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OCTb nO KpeAHTaM OT rOCYAaPCTBeHHbIX OpraHH3aUHfi HAH HHOCTpaHHyiO 3AOA2KeHHOCTh nOA
rapaHTHH rocyAapcTBa. A,pyrHe npo6AeMbl, cBS3aHHbie Co CTpyKTypHOfi nepecTpOAKOUi,
HanpHMep, rapaHTHfiHble COrAaEieHHR H corAaeneHsH 0 B3STHH OTBeTCTBeHHOCTH no o6w3aTeAb-
TBaM Apyrofi cTOpOHbi, iaCTUHoe cnHcaHHe naKeTOB aKUHH H 3sMeHa pyKOBOACTBa, He BXOART
B 3aAa'IH AaHHOrO pyKOBOACTBa.
37
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39
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40
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41
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42
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43
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oKasaHHH nOMOUH 6aHKaM B pa3peLCieHHH HX TpyAHOCTeH, nOKa aTH TPYAHOCTH He CTaHyTHepa3pemlHMblMH. COOTBeTCTByIOUjaR HHcpOpMagHsI AOAKHa 6bITb TorAa HaHAyq'me Hs
CyUeCTByIOujeH, npH YCAOBHH MTO sqBXpeKTHBHbli npUecc KOHTpOAH Ha MeCTaX o6ecne'HBaeTnOATBCepKAeHHe TOMHOCTH npeAOCTaBA5eMb1X AaHHbIX.
AaHHbie jjeHTpaAbHorO BaHKa moryT 6bITb ropa3Ao 6oAee HH)OpMaTHBHb1MH, qeM4fHHaHCOBbie OTseTbI OTAeAbHO B3HToro, KOHKpeTHoro 6aHKa. OAHaKo OpraHbl HaA3opa o6biqHonoAyRaloT AaHHbIe, HCnoAb3yeMbie B HOpMaTHBHOH oTqeTHOcTH, Ha yCAOBHRX oxpaiHeMoH1opHAHsecKHMH CpeACTBaMH K0H(PHAeHUHaAbHOCTH, nOBTOMy paCKpbITHe TaKHX AaHHbIX Aio6oH
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HH@OpMaUHH, AOAKeH OnepHpOBaTb AeHe2KHbIMH arperaTaMH, TITO 3aujHJgaeT KOHKPeTHble6aHKH H HaA3opHOe BCAOMCTBO OT HapylweHHR KOH¢HACHMHaAbHOCTH HHqPOpMaaHH.
MeAm amaAmmrnia
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'TO BTO He OTHOCHTCHI K HenAaTe2Kecnoco6HoMy 6aHKy, KOTOpblH B ny6AHKyeMbIX ()HHaHcOBbIXoTRqeTax coo6ujaeT o CBOCH HenAaTe2Kecnoco6HOcTH (XOTH TaKoe cAyqaeTcsil). 2 4 HoKaaaTeAHpa6oTbl 6aHKa, HenAaTemecnoco6HocTb KOTOporO He caMooqeBHAHa, CAeAyeT aHaAH3HPOBaTb BOBpeMeHH, wTO nO3BoASeT BbIIBHTb onpeAcAeHHbie TeHAeHgHH, H B CpaBHeHHH C BeAC sHMH
6aHKaMH TOH 2Ke CTpaHbI. TaKofi aHaAH3 Tpe6yeT aAeKBaTHOrO YpOBHR AeTaAH3aMHH HHenpOTHBOpeCIHBOCTH coAepmaHHH, HHTepnpHTraHH H npeAcTaBAeHHH AaHHbIX, a Taime
npaBHAbHoro o6beAHHeHHH 6aHKoB B rpynnbl, C TeM 'qTo6bl MomHo 6blAO cpaBHHTb noAo6HbieUCAOCTHOCTH. 2 5
HpeA'eAmr RoBsMOhHocTei pwHaHrCOBoro aHaANAa
Aio6ofi 6aHK HenpepbIBHO OUeHHBaeT COCTOJIHHe 6aHKoB-KoppecnoHAeHToB, KOTOpblM OH
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24 HMeeTCn B BHAY, 'TO naCCHBbI 6aHKa npeBbILualOT CTOHMOCTb ero aKTHBOB, a 3TO rOBopHT o TOM, noAHbiBOSBpaT AeHer KpeAHTopaM He MOmeT 6blTb ocyIMecTBAeH. 3
To 6e3ycAoBHbli q3aKT, AAR npH3HaHHR KOTOpOrO HeTpe6yeTcJ HHKaroiH iopHAH9ecKoH HAH HaA3opHoH cAym6bi.
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c4pepbl nrOTeHgHaAbHOH CAa6oCTH.
44
HCTOFIHNXN fNmaHcODON ENVjJOfJapm'NN
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6aHKy He CAeAyeT CCy2KaTb AeHbrH TeM, KOrO OH He 3HaeT , cnpaBCA&HBa H AAR A)060ro
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nOBPeAHTb ero per1yTaIHH, a co6paTb MeTOAOM BHeLUHerO Ha6AioAeHH.R noApo6Hbie AaHHble,
nO3BOAHAIlOiHe 6oAee aAeKBaTHO CyAHTb o6 B4PeCKTHBHOCTH pa6oTbi 6aHKa, HHorAa npOCTO He
yAaeTc.l; HAH, eCAH H yAaeTCH, TO OHa MO2meT 6 bITb Ha 3alKOHHbIX OCHOBaHHRX npeAoCTaEAeHa
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8KOHOMHMeCKHX orpaHHmeHHH, HaAaraeMbIx Ha 6aHK, a HeyAoBAeTBopHTeAbHoe ynpaBAeHHe
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TaK21e peAKo BblHBAAeT TBOp'eCKHH 6aHKOBCKHH y'eT HAH Aame MOIIeHHH'IeCTBO, nOCKOAbKy
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"TBop'IeCKHiV' y'eT MOmeT BbIpam2aTbCH B 3aAep21KaX C npHBHaHHeM yXyAUIeHHI CTOHMOCTH
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6 aHKOBCKHX npOAyKTOB HAH yCAyr, HeAOOCeHKe HAH nepeogeHKe 4rHKCHPOBaHHbiX aKTHBOB HAH
HHBeCTHUHH, npHIeM Koe-'TO H3 nepeqHCAeHHOro B OTAeAbHbIX CTpaHaX BnOAHe AeraAbHO.
CnerCHaAHCT no aHaAH3y AOA2eH XOpOIMlO 3HaTb npaKTHKy yteTa B CTpaHe, rAe OH pa6oTaeT, H
npeAnOAaraTb, 4TO 'eM cAa6ee npoBepleMblii 6aHK, TeM BbIUIe BePORTHOCTb HCnOAb3OBaHHH
3AeCb TBOpIqeCKOrO y4eTa.TaKHM o6pa3oM, (PHHaHCOBbie OT'ieTbI HiBAHIOTCH 3ana.3AbiBaioujHM
HHAHKaTOpOM B¢4eKTHBHOCTH ynpaBAeHHH 6aHroM. C yIeTOM BTHX npeAocTepe2KeHHH AaHHOe
PYKOBOACTBO npeAAaraeT HeKOTOpbie cnoco6bi MaKCHMH3aUHH HCnOAb3OBaHHH AocTynHoH
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AaHHbie, nocTynaiolgHe HenocpeACTBeHHO H3 6aHKa, pa6oTa KOTOporo noABepraeTcH aHaAH3y.
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He nOHMMaeT AeAa BO BceH ero rAy6HHe, MO2eT npHBOAHTb K noAy'eHHIO HenpeAcKa3yeMbix
pe3yAbTaTOB.2 6 HeKOTOpbie CAy2K6bI (IHHaHCOBOrO aHaAH3a BbinOAHRIOT nOAo6HbliH aHaAH3
2 Hanpmmep, 6blBUIHH cneIlHaAHcT no aHlAH3y 6aHKOBCKoro KpeAHTa, 3HaKOMbiH (HO He AoAro) aBTopy
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SaHHMaeTCH KOMnaHHR, - a oHa HaXOAHAaCb Ha HamaAbHoM STane cBoero pasBHTHR H B rpaq)e "np6bLAb OHa
npHBeAa CyMMy, oTpamalouyio HexBaTKy CpeACTB Ha HaqaAbHbie pacxoAbi. B AeKCTBHTeAbHocTH KOMnaHIR noKa
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45
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gaCTH 6aHKH npeAno'HTalOT nrAaraTbcH Ha aHaAH3 CBOHMH cHAaMH, T.e. HCnOAb3OBaTb
npoq1eCcHOHaAa-aHaAHTHKa, B OTHO1ueHHHX C KOTOpbIM CyI1eCTByeT AOCTaTO'HOeBSaHMOnOHHMaHHe.
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saxacTyio npe4CTaBASIIOIHMH co6oH' BbICOKOHH¢OpMaTHBHOe o6wbAcHeHHe KAIOqeBbix
qJHHaHcoBbIX AaHHbIX, a TaKme H3AO2KeHHe MHeHHe ayAHTopa. B CTpaHax C 6 OAee pa3BHToHSKOHOMHKOH o6blqHO (HHaHCOBasi HHqOOpMaUHH rly6AHKyeTcR TaK2Ke emeKBapTaAbHO, HO OHa HenoABepraeTcH npBepKe.
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OnpeAeAHeMbIX HaA3OPHbIMH H peryAHPYIOJIHMH opraHaMH. HpoBepKy rOAOBbIX OT'eToBo6bqHO OCcyUeCTBAReT BHeCIIHHH ayAHTOp; OTMeT ayAHTopa noAaraeTca BKAIOqaTb B rOAOBoHOT'eT. KaqeCTBO BHeCIHero ayAHTopa oKa3bIBaeT orpoMHoe BAHSHHe Ha AOCTOBepHOCTb
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ayAHTopa c OTKa3OM OT ycAyr KpyI1HOfi MHOrOHaBHOHaAbHOH KOMllaHHH B nOAb3y MecTHOH
cpHpMbl, H60 B TaKoH cHTya1HH MO2KHO npeAnOAOmHTb, 'ITO HCXOAHbIH ayAHTop Mor
46
UCTOVHNOAI OpHIlaICcBONi INIOpMaMaNN
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MeCTHaH lPHpMa BnOAHe MorAa 6bl npOHBHTb 6oAbluie rH6KocTH. Eu4 e OAHH n0Ao6Hbli
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npH3HaHHH YPOBHH AoxoAa, nOCKOAbKy aTHM npeAnoAaraeTcH HaAH9He TpyAHOCTeH, KoTopble
HeBOBMO2KHO npeOAOAeTb npH HOPMaAbHOM BeAeHHH AeAa.2 7
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B TaKoM nHCbMe ayAHTOp nOaCHHeT Te (paKTOpb1, KOTOpbIe BAHRIOT Ha CpHHaHCOBbie noKa3aTeAH
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6aHK, KOTOpblH nAaTFHT BblCOKHe HaAOrH HAH noABepraeTcq AaBAeHHIO CO CTOPOHbl aKIAHoHePOB
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paCnpOCTpaHeHHOHi, BO3MO2HOCTb HCKam2eHHH (HHaHCOBbIX AaHHbIX TaKHM rlyTeM CAeAyeT
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KanHTaAbHbIx pesepBOB, ecAH Aio6oe yBeAHMeHHe HOMHHaAbHOrO flpHTOKa AOXOAOB BblmAaeHBaCTCR B BH1Ae
HaAOrOB HAH AHBHAeHTOB. JAHS-6xK SABHHH y4pemAeHHA KOHBepTHpyeT CKpblTbie peSepBbl B HeCcoSHaHHOe
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47
HMmepnpeTmpo,awie VJmHaHCoBoH orTeTHocrm
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npHBAe'qeHHH pecypcoB BeAYU4HX MHpOBbiX 6aHKoB. PsiAOBOHi 6aHK, KaK npaBHAo, He B
COCTOHHHH nAaTHTb 3apa6oTHyIo nAaTy nepcoHaAy, KOTopbiH o6ecneqHT BbicoKoKa'ieCTBeHHyIo
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48
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49
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51
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53
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54
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55
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56
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AaHHOM paSAeAe, a eCAH peMb HAeT o6 HHOCTpaHHOHi BaAIoTe, CnefCHaAHCT no aHaAH3y AOACeH
y6eAHTbcfs, 'TO OTCYTCTByeT CKpblTaH yTpaTa ee.
ae6eTOBble CTaTbH 8 npogecce HHKaccanKH 8BAHIOTCH pe3yAbTaToM HOpMaAbHOH
6aHKoBcKoii AeCTeAbHOCTH B cq)epe KAHpHHrOBbIX paC%IeTOB H npeAbRBAeHHR AOArOBbIX
o6H3aTeAbCTB K onAaTe B ApyrHX y'pe?AeHHHX. 3 TH onepalHH CAeAyeT OTpaMaTb B AaHHOM
paeAeAe 6aAaHca, Ha'HHaH CO BpeMeHH OTnpaBAeHHR 6aHKy-TpaccaTy AOArOBoro o6RBaTeAbCTBa
57
HorepHperNpOBaame omfraHmcooIf orvermocrTi
AAR OflaTbi H KOHmax AHeM nOAy-ieHHH noKpb1Baioigero nAaTe2ma. 06blqHO aTH onepaiUHHBbpamaxyrOTCR BeCbMa cTa6HAbHoH npoMeHTHOH AoAeH o6qpHx aKTHBOB.
E3a biqeToM Menc6aHOBCIcKHX peaepBOB. KpeAHTbl H nAaTe2HH KpeAHTHbiM yqpe2I.AeHHxMBr.AioqaioT HeKoTopbIH pHCK H eCAH KOHKpeTHble pe3epBbl AAR IOKpblTHR y6
bITKOB noKpeAHTaM flOKa3bIB81OTCH KaK KOHTp-aKTHBbl, TO B03MO2ffHO noRBAeHHe KaTeropHH,
noKpbiBaioi4eH Me2K6aHKOBcKHe y6blTKH. B npHMepe, nIpHBeACHHOM B HpHAOmeHHH 1, TOAbKOpe3epBbI no KpeAHTaM He-q3HHaHCoBbIM KAHeHTaM oTpamamoTCR KaK KoHTpaKTHBbl, npH aToMcqHTaeTcRs, qTO Aio6bie pe3epBbI Ha nOKpb1THe Me2m6aHKOBCKHx y6blTKoB Bo6WeM-ToHeMaTepHaAbHbl 3 4
H no8TOMy rpynnHPYIOTCR B Ka-'eCTBC pe3epBa B o6x3aTeAbcTBax BnoArpynne pe3epBOB Ha nOKpbITHe o
6ILHX KPCAHTHbIX y6blTKOB (CM. o6cymAeHHe HH2e).
CcCy.r N llAaTe?KN JI:ANCHTRM
K HOpMaAbHOH A4HTeAbHOCTH OTHOCHTCH BblAa'a ccyA H 3aHMOB H yqeT BeKceAeH, KorAa
oriepaggHH OCyJgeCTBARIOTCH C )aeMU4HKaMH, He CBH3aHHbIMH C 6aHKoM. O6opa'HBaioujHecnTaKHM o6pa3oM CYMMbl HHOrAa Ha3biBaIOT aK7TB&MH C HOpMlabHrM pNCKOM. KpeAHTHbliH
nOpTq3eAb 6aHKa CAeAyeT aHaAH3HpOBaTb nOA TpeMH pa3HbIMH yrAaMH 3peHHH:
UCIIOAb30BaHHe KpeIHTHbiX nlOCTyNAeHiHH, oTpamaioigee HCXOAHbiH nepHoA noranieHHHno CorAam1IeHHIO H pa36HBaeMblii, 06obqHo, Ha:
* YsmeHHbre BeKceAH (AHA, B Hai11eM npHMepe, AAR HenepeyqHTbiBaeMOH B 1jeHTpaAbHOM
BaHKe qaCTH TaKOBbIX), KoTopbie OTHOCHTCH K KpaTKocpo,4HoMy HCaMOAHKBH4HpyfOujeMyCR (PHHaHCHpOBaHHIO ToproBAH, HMeiloieMy CpOK OT 30 Ao 180AHeH.
* KparwocpoyHbIe ccy4r AN mtaremH - o6blqHO AO 1 roAa, qpHHaHCHpyiOujgHe 3anacbl HAe6HTopcKylo 3aAOA2KeHHOCTb.
• CpovHme CCy,M4 - CBbiUCe I rOAa, KorAa pe'b HAeT 0 (PHHaHCHpOBaHHH 3aKynOKycTaHOBOK H o6opyAoBaHHR.
* M57orewHbe CCy.br, o6ecne'eHHbie 2mHAbeM H BeCbMa AOAroCpOqHbIe. XOTH 8TH CCYAbl
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6blCTpO OgeHHTb xapaKTep AesTeAbHOCTH 6aHKa.
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34 MarepHa&4bocTm - B yneTHOA npaXTHxe o6blqHo HMeeTCS TecT Ha MaTepHaAbHOCTh AA%i onpeAeAeCHNOTHOCTreAbHOH BamHOCTH oTpa2tleHHA onpeAeAeHHoH KxaTeropHHH HHOpMaKHH B BNAe OrAeAbHOH CTpOKN.1H3AHUHSII AeTaAHsalWm c 6oAblIlHM KoAH'IeCTBoM MaAeHbXHX Hgpp cHIIHmaeT ACHOCTh H AOCTynHOCTb BOCnpNRTHSHH4,OpMaUHH. FIOBTOMy noxasaTeAH, KOTOpbie OTAeAbHO He MoryT oKaBaTb Cyi4ecTBeHHoe DABHHe HaqBHHaHCOBoe COCTOAHHe HHCTHTyTa, rpynnHpyioTCR H B60Aee IuHpOKHe KaTerOpHH. [IoA'aC TaKaA KOHCoAQAaIH
BHAxeTCSI 'pesMepHO - HeKOTOpbiC 6aHKH TyHHca noAroTaBANHBaAH 6aAaHcbl B KOTopbiKX CTaThb "npoqme aXTHBbi6bLAa OAHON N3 caMbbix JpynHbIX. H1AH, HanpHMep, 6aHKH B KeHMH o6biqHo 06HeAHHRIOT BCe CTaThH AOXOAOB HpacXoAOB B OAHH noXa3aTeAb 'IHCTblf AoXOA".
58
ELIAaRC
B nOpTcFeAe BblAaHHbIX KpeAHTOB 3aMeHneTCH HHqpOpMagUeH 0 THnaX KpeAHToBaHHE. Taxa
3aMeHa MO2KeT 6blTb npHeMAeMO 4 AAH ny6AHKyeMblx (PHHaHcoBbIx OT4eTOB, HO OHa He
yAOBmeTBOpieT Tpe6oBaHHHM cepbe3Horo (UHHaHCOBOrO aHaAHBa.
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X03RHCTBeHHOii AeCTeAbHOCTH. B CTaTHCTHKe MBCI) H peKoMeHAaCiHX OOH HcnoBeAyeTcR
ceKTopHbXH noAxoA, noBTOMY ero 4acTo BCTpaHBalOT B HOpMaTHBHb!e OT4eTbl, T. K. B BTOM
cAyqae noAY9qaeTCR MaTepHaA, rOTOBblH AA1 HaUHOHaAbHoH cTaTHcTHKH. OcHOBHbIe KaTerOpHH
TaxoBbl:
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* KoMMepU H TOprOBAR B cq)epe pacnpeAeAeHHR.
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IlpejcrwaueHHe opP7xeCA. Dbr.gaMHHIX hpe4'NTO
AOBOAbHO 4aCTO HOpMaTHBHbie Tpe6oBaHHR K OTT4eTHOCTH Tpe6yioT npOBOAHTb pa36HBKy
AaHHbiX no cpoKaM noraiueHHH B rOAOBbIX oT4eTaX. 4aHHbie, OTHOCyU4HeCx K pa36HeHHio
KpeAHTOB no CeKTOpaM, HeO6
XOAHMO nPHBOAHTb XOTHi 6bl B 4AOHOAHeHHH K OCHOBHbM oT'eTaM.
B ny6AHKyeMbix AaHHbIX y'TeHHbie BeKCeAR 06blMHO [npHBOARTCH OTAeAbHO OT ApyrHx
KpeAMTOB H aBaHCOB, KOTOpbie, KaK npaBHAO, KOHCOAHHUpyrOTCB H AalOTCH OAHOH CTpOKOH HAH,
eCAH H nOApa3AeAAIOTCR Ha COCTaBARIOlUHe, TO no npH3HaKy cpoKa norameHHR - A4 rOAa H
CBbiJJe roAa. 3
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8KOHOMHr.H, 6aHKH B CBOHX OT%ieTaX AOA2KHbl BbinIOAHRTb COOTBeTCTBYlO1tHe Tpe6oBaHHR no
npHBoAHMoi HMH HHq)OpMaUHH. HeKoTopble BnOAHe CTaHAapTHbie CTPYlKTypbl KpeAHTOB
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KpejHToBaHiHe noA0 o6ecuemeHee aKTHBaMH KOMnaHHH 3arwomaemq B npeAocTaBAeHHH
3aeMIHKOM B KA'eCTBe o6ecne'eHHH CBOUX npe4npHTHH H o6opyAoBaHRs. [lpH apeHAe C
onUHoHoM nOKYnKH HAH AH3HHrOBbIX CAeAKaX KCpeHTOP q)aXTH'ieCKH yAep2KHBaeT Ba co6oi
AeraAbHoe npaBo co6CTBeHHOCTH Ha npoq)HHaHcHpoBaHHbie 3aBOA H o6opyAOBaHHe BnAOTh A0
OKOH'IaHHR OrOBopeHHOrO cpoxa BO3BpaTa KpeAHTa, KarK MHHHMyM. BaHK c'iwraer ce65i B
nOAHoH 6e3onacHocTH, eCAH BbIAaeT KpeAHT, CyMMa KOTOpOFO He npeCBbimaeT CTOHMOCTH
npO4HHaHCHPOBaHHOrO o6ecnefieHMH B cAy'iae ero npoAa2KH, T.e. CyMMbl, KOTOpyIO MO2HO
Bblpy4HTb OT ynopHAoqeHHOH AHKBHAa4HH aKTHBOB 3aeMJ1HKa 3a BbNLqTOM BCeX paCXOAOB,
conpTmeHHbIX C npoAameH. TaKaH qopMa KpeAHTOBaHHR CBOA8T K MHHHMYMY PHCK 6aHKa H
MO2KeT nOBBOAHTb eMy paCU1HpHTb npeAOCTaBAeHHe KpeArTOB r.AHeHTaM, KOTOphbe He
KpeAHTocnoco6Hbi, nocKOAbKy He MoryT npeAocTaBHTb 3aAora. B pa3BBTbIX CTpaHax TaXaA
59
HwrepHperNpoEamme om aiwoBRoR orTermoerO
KOHCepBaTHBHaR pasHOBHAHOCTb KpeAHTOBaHHS no3BoAmeT 6aHKy pa6oTaTb C KiAHeHTaMH
nOBbIlUeHHOFO pHCKa, B TO BpeMR KaK B pa3BHBa101HXCH cTpaHaX C HeaAeKBaTHb1M npaBoBbIM Hy-ieTHbIM o6ecne'ieHHeM HAH OTCyTCTBHeM KBaAH(pHUHpOBaHHb1X ynpaBAHIOHJHX TaKaA cpopMaKpeAHToBaHHH MOmeT 6blTb eAHHCTBeHHOH, o6ecne'iHBaloWefi 6aHKy npHeMAeMbIH ypOBeHbpHCKa. XoTH C AaHHOH qpOpMOH KpeAHTOBaHH9 conpimeH HaHMeHbIIHH pHCK, ee 06bi'HoHCnOAb3ylOT B pa6oTe C KAHeHTaMH HaHBblCwCerO pHCKa, rioBTOMy HeO6XOAHMbI Sq)(peKTHBHOe HcTporoe olpopMAeHHe AOKyMeHTaUHH H nepHOAH'eCKHHH HenOCpeACTBeHHbIH KOHTPOAb saAora;TOAbKO B BTOM cAyqae 6yAeT HaAe2KHb1M o6ecneqeHHe 1IoA KpeAHT.
* He.4BNmfNMoCTb, KaK npaBHAO, paCTeT, a He naAaeT B UeHe, nOBTOMY HflOTe-HOe
KpeAHTOBaHHe B PasBHBaJOJHXCH CTpaHaX 3a'acTylo HBAHieTC HaH6OAee 6e3onacHoiH O0pMOHqIHHaHCHpOBaHHs, npH BTOM 6aHKH noAarajoT, 'TO MOryT 6es onaceHHH HrHopHpOBaTb cnoco6-HOCTb saeMflHKa 3apa6OTaTb CpeACTBa AAH BoSMUegeHHq AoAra. AHUCeHHe npaBa BbiKyna3aAo2KeHHorO HMyIIeCTBa HAH nepexoA npaBa Co6CTBeHHOCTH Ha Hero B jpyrHe PYKH Teope-TH'IeCKH MOryT 6blTb no 3aKoHy BO3MO2mHbl, HO HepeaAHCTH'IHbl Ha npaKTHKe, eCAH rpaBOBaR
CHCTeMa Heaq4eKTHBHa HAH HMeeT MeCTO AaBAeHHe CO CTOpOHbI coo6u4eCTBa B nOAb3y
Hapyl1IHTeAeH CorAaiueHH9 O KpeAHTe. Mo2eT OTCYTCTBOBaTb CTpaXOBaHHe OT nomapa HAHApyrHX palKTOpOB pHCKa, KOTOpoe AOA2IHO 6blAo 6bl 3aUJHTHTb 3aAo2IeHHYIO co6CTBeHHOCTb.
KpoMe TOrO, 3AaHHHS cne1HaAbHOrO HasHa'eHH51 MOrYT HMeTb rIOAHYIO CTOHMOCTb, TOAbKO eCAHHX HCnOAb3OBaTb no HCXOAHOMy Ha3HaIeHHlIo.
* cIJHHaHCHpOBaHHe o6opy.4oBaHHO AH6o nyTeM npHMOrO KpeAHTOBaHHH, AH60 qepe3AH3HHr AOA2tHO OrIHpaTbCH Ha 3aAoroByio CTOHMOCTb HH2me nOAHOB 3aKyno'IHoli leHbl,
nOCKOAbKy aMOPTH3aMHH lnOAo6HbIx aKlTHBOB35 06brqHo npOHcXOAHT HeMeAAeHHO, no MeHbIIeCH
Mepe Ha CTOHMOCTb MOHTa2Ka. ,VH TOxIHOrO KOHTpOAH 3aAorOBbIX CTOHMOCTeH Heo6XOAHM
aqBcIeKTHBHblH npogecc HX OgeHKH B CO'eTaHHH C aAeKBaTHbIMH OrpaHHYeHHHMH Ha OTBAeC'eHHe
o6opyAoBaHHH H AOCTaTO'HO pa3BHTbIM BTOpHqHbIM pbIHKOM o6OpyAOBaHHH THna npo(pHHaHCH-
poBaHHoro, xITO peAcKO Ha6AioAaeTcR B pa3BHBaOJMHXCH CTpaHax. HanpHMep, OTCyTCTBHe
HaAe2KHOFO KOHTpOAH 3a paCXOAOBaHHeM CpeACTB He no3BoAseT npeAOTBpaTHTb HeBepHOe
HCnOAb3OBaHHe KpeAHTa, a pa3meigeHHe no0BH2KHoro o6OpyAoBaHHR B6AH3H AerKo nepe-ceKaeMoli HaUHOHaAbHOH rpaHHlbI AeAaeT HeHaAe2KHbIM o6ecneqeHHe KpeAHTa. TeopeTHwecKH
KpeAHT B noAo6HbIx CAyxaax CAeAOBaAO 6bl npeAoCTaBAsTb TOAbRO TaKOMy KAHeHTy, KOTOpblH
npOAeMOHCTPHPOBaA cnoco6HOCTb C nOMOlIbiO npO(JHHaHCHpOBaHHOrO o6opyAoBaHHn
reHepHpoBaTb AOXOA, Heo6xOAHMblfi, 'To6bl BepHyTb AOAr B npOAOA2KeHHe cpoKa cAy2K6b1
o6opyAoBaHHH, npH BTOM CPOK BO3BpaTa He AOA2KeH npeBbimaTb nOAes3Horo CpOKa cAy2K6bi
o6opyAoBaHHsI. Bo MHOrHX pa3BHBaloulHXCH CTpaHax, rAe OTCYTCTBYIOT noApo6HaH (pHHaHCOBaRHHwopMaMHm H TOsmHOe npOrHO3HpOBaHHe, o6bI'qHOfi npaKTHKOH RBAAeTCR KCpeAHTOBaHHe Bpa3Mepe, He rpeBbliiaioi_eM npOH3BOAbHOH ripOgeHTHOli AOAH ynOPRAO'eHHO OCeHeHHOH
3 XOTS oC06bie o6CTORTeAbcTBa MOryT no KpaHHeH Mepe BpeMeHHO CAeAaTb STO oTHoineHHenpOTHBOnOAOmHbIM - HanpHMep, CTOHMOCTb rpyBOBoro aBToMo 6
HAx, HMnopTHpoBaHHoro Ha pblHOKpa3BHBaiolWeHCR cTpaHbi, KOTOpaA KoHTpoAHpyeT UeHbl H 06beM HMnopTa, 4aRTH'eCKH MOMeT BOSpaCTaTh BnpoUecce 3KCcnAyaTa1HH, XOTH 3TOT pOCT 6blCTpO npeKpaTHTCR, KaK TOAbKO 6yAyT CHRTbl orpaHHreHem HaHMnOPT.
60
AH1WHAa1lHOHHOH CTOHMOCTH, MTO On5ffb-TaKH HCnOAb3yCT 3aAoroayio CTOHMOCTb, a He
cnoco6HOCTb 3aeMU HKa reHepHpoBaTb HaAH'qHOCTb, HCnOAb3yR BTy 3aaoroByio CTOHMOCTb.36
* ApeHAa C ORMAOHOM 17OKYlIKH OTHOCHTCR K KpeAHTOBaHHio npHo6peTeHHR 6biTOBbiX
ToBapOB AAHTeAbHoro nOAb3OBaHHR H aBTOMo6HAef H u03HaqaeT, wo npaBo co6CTBeHHoCTH
ocTaeTcH 3a KpeAHTopoM, nOKa He 6yAeT BbinAa'eHa nOAHaH CTOHMOCTb ToBapa; npu BTOM
YCTpaHRioTCR IOpHAHlCeCKHe CA0KHOCTH CMeHbI BAaAeAbga. 06blxiHO TaKaR qpopMa KpeAH-
ToBaHHH OCyUgeCTBAReTCSI Ha CTaTHCTHMeCKOfi OCHOBe, 'qaCTO c nOMOUJblO CHCTeMbi paH-
2KHPOBaHHR 3aeMIuHKoB, onHpaloU4eHC5 Ha qjHKCHpOBaHHOe 'IHCAO KpHTepHeB AoxoAa.
FpogeHTHbIe CTaBKH BbICOKH. nOCKOAbKy Heo6XOAHMO KOMneHCHpOBaTb nponopgHfoHaAbHO
BbICOKHe onepaIuoHHbIe pacxoAbl (OTO 06yCAoBAeHO He3HaqHTeAbHbIMH paMsepaMH
KOHKPeTHbIX CAeAOK) H cO3AaTb 6aHKOBCKHe pe3epBbI, o6HsaTeAbHble B CHAy BblCOKoro ypoBHR
HenAaTem2Ke npH TaKoro poAa KpeAHToBaHHH.
0 >KHaHCHpOBaHHe TOprOBAm OXBaTbIBaeT KpeCATOBaHHe ABH2KeHHH TOBapOB Mew.AY
BTanaMH H3rOTOBAeHHR H npOAa2KH HX KOHe4HOMY noAb3oBaTeAIo, a, CAeAOBaTeAbHO, pacxoAbl
no neperpy3Ke TOBapoB B nyTH H XpaHeHHIO HX Ha cKAaAaX. Pa3HOBHAHOCTHMH KpeAHTOBaHHR
3AeCb MoryT 6bITb:
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H3rOTOBAeHHR TOBapa.
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aKKpeAHTHBa, B KOTOpOM 6aHK 3aBepeHT H33rOTOBHTeAH HAH ero npeAcTaBHTeAR no
nopy'ICHHIo noKynaTeA.R, 'TO onAaTa ToBapa 6yAeT npoH3BeAeHa, CCAH AoKyMeHTbi,
noATBepAaIoIuMe npaBo Co6CTBeHHOCTH, HaAH9He CTpaXOBKH Ha TOBap H COOTBCTCTBHe
oTrpymeHHOH napTHH 3aKa3y, nOAHOCTbIO OTBeqaloT nepexiHCAeHHbIM B aKKpeAHTHBC.
* KpeAHToBaHHe 3anacoB, nOATBepmAaemoe TOBapHbIMH KBHTwaHUHMH HAH npaBOM
KpeAHTOpa Ha TOBap B CAy'iae ero HeonAaTbI.
* KpeAHToBaHHe noKynaTeAs, no3BOA Uoigee npOAaBUy KpeAHTOBaTb npHo6peTeHHe
cAeAyiougero noKynaTeAR.
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BbrlAaTC H CPOK noraiiieHHH AoAra. TpaTTa nepeAaeTcR noKynaTeAio, KOTOphbI o6RsaH npHHwTb
ee no HHAoccamenry, npeAe tieM K HCMy nepeuAeT npaBo pacnopsKmeHH. ToBapoM. 3 aTeM
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rapaHTHPOBaTb onAaTy, eCAH TpaccaT (noKynaTeAb) He cMOmeT aKflenTOBaTb ee B CpOK. aaAee
36 4acTo HaabIBalOT BeAHqHHy 60%. flocKoAbKy CTOHMOCTh no oIeHKe Mo2KeT COCTaBARTh OKOAO 60%
pacxoAoB Ha 3aKynKy H MOHTaM, TO qaKTH4ecKax cyMMa KpeAHTa Mo2reT cocTaBHTb acero 36% Tpe6yeMoH
HaAHqiHOCTH. XOTR BTa CyMMa MO2eT nOKaBaTbCA iieAOCTaTOMHOH, B HaAe2?HOM 6aHKOBCKOM AeAe Tpe6yeTCx,
'fTO6bi oTHomeHHe co6cTBeHHbIX H saeMHbix cpeACTB y 3aeMU4HKa He BbIXOAHAO Ba 1:i, Aame KorAa pemb HAeT o
XOpOmuHx KAHeHTaX B PaSBHTbhX cTpaHax C B(PeKTHBHOA tHwpacTpyKTypOA, nosToMy Tpe6oBaTm OTHomeHHI
1:1.78 Ha cAa6oM pbiHKe npH HeOnpeAeAeHHOM npaBoBoM o6ecnfmeHHH 6yAeT BeCbMa pasymHbiM, H 3To He
o6xSaTeAbHo CBHAeTeAbCTBYeT o6 OTCYTCTBHH KOHKxypeHjH Ha TaXOM PbIHKe.
61
HDwepoperopoaairme ipmmaNCeoB orVermocrCN
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TaKHM o6pasoM, AaHHaH CHcTeMa HaAeAReT yqeTHbxH 6aHK TpaTToH, B KOTopoH yKa3aHbiABa HMeHH - TpaccaTa. HBAHioneroca OCHOBHbIM HCTO'IHHKOM nAaTema H BecbMasaHHTepecoBaHHoro B TOM, oTO6 bi BO-BpeMA 3arIAaTHTb, H TpaCCaHTa, HBAAiOIn4erOCH BTOpH'qHbIMHCTOIHHKOM. CAeAyeT OTMeTHTb, 'TO B HeKOTOpbIX CTpaHaX npeAnoAaraeTcH, wTO 6aHNBbICTRYnaeT B KaqeCTBe qpHAygHapa no nopy'ieHHIo TpaccaHTa, a (PHHaHCOBbiH pHCK arTOrO 6aHKanOKpbiBaeTCH UleHTpaAbHbiM 6aHKOM, noaTOMy y"eT H nepey'eT OcyuJIeCTBAReTCH BHe 6aAaHca.PHCK, COnpRmeHHblH C OnHCaHHbIMH CAeAKaMH, o6blqHO HeBbICOK, HO eCAH H TpaCcaT, HTpaccaHT He B COCTOHHHH 3anAaTHTb nOAo2KeHHoe, 6aHK AH1IlaeTCR CpeACTB, KaK B cAy'qae,KOrAa CaeMUgHK He MOmeT BepHyTb CCyAy. 4SI UeAeH aHaAH3a AaHHyiO xaTeropHIo CAeAyeTnoaTOMy BKMAIO'aTb B KaTeropHio aKTHBOB C HOpMaAbHb1M PHCKOM, Aame eCAH OHa RBAReTCHsa6aAaHcoBofi nO3HUHefH B OT'eTaX 6aHKa. OnHcaHHblH npogecc MO0HO HcnOAb3OBaTb,Ha'iHHaR C Aio6oro SBeHa genH - OT CbIPbH AO KOHe4HOrO nIOAb3OBaTeAH, OAHaKO y Hero eCTbHeAOCTaTOK - H36blTOK AOKyMeHTaUHH, a OTCIOAa nOBbIlIIeHHbie paCxOAbi.
B AHrAHH H CIA TaKaAH qopMa KpeAHTOBaHHR TOprOBAH 6oAee He HCnOAb3yeTCA.ToproBA&s B OCHOBHOM OCyIgeCTBASRCTCM Ha OCHOBC OTKpblTblX C'ICTOB 6e3 y'leTa TOpeOBbTXBeKceAeH. BaHKH npO(pHHaHCHPYIOT Ae6HTOpCKyio 3a4OAmeHHOCTb HaAe2KHbIX 'KAHeHTOB H3aqacTyIo nOMOryr CBOHM KAHeHTaM B KAHpHHre 'eKOB, BblAaHHbIX Ha KopriopaUHio BnoraineHae cqeToB-axTyp. Ho, B o6 JgeM H 1eAOM, BTO pearKTHBHbliH npoUecc, B KOTOpOM 6aHKB OCHOBHOM noAaraeTcA Ha KpeAHTocnoco6HOCTb OTAeAbHbIX KAHeHTOB H He HMeeT npaBapeKypa K KAHeHTaM cBoero KAHeHTa. HeKoTopble 6aHKH H He-6aHKH 3aHHMaioTCS (paKTOPHHrOM(y'eT T¶roproBo Ae6HTOpcKo 3aAOA?KeHHOCTH Ha AOAMHHKOB), KOTOpblH AOCTHraeT npHmepHoaNaAOrH'IHb[X UeAeH, HO 6e3 pe(pHHaHCHpOBaHHI UeHTpaAbHbiM BaHKOM.
KpeAHToBaHIe nO OBepApaipTy. KpeAHToBaHHe nO OBepApacpTy sBAAeTCR AOMHHHPYIOWePI(pOpMOH qIHHaHCHPOBaHHA BO MHOrHX CTpaHaX, oco6eHHo B Tex, KOTOpbie yHaCAeAOBaAHaHrAHHCKyiO HAH cppaHUY3CKy1o 6aHKoBcKHe CHcTeMbi. KpeAHTOBaHHe AAA nOAKperAeHHRo6opoTHoro KanHTaAa 3aeMIgHKa OCyigeCTBAReTTCR npeHMyIgeCTBeHHO nyTemM OBepApaPTOB CTeKyi_qerO c'eTa, KOrAa TaKoe KpeAHTOBaHHe o6ycAoBAeHo aKUenTOBaHHeM m'eKoB, nOAnHCaHHb1X
62
AepmaTeAem clieTa, 'iTO C'IHTaeTCH IOPHAH'IeCKH AOCTaTO'IHHbIM CBHAeTeAbCTBOM AoAra.3 7
KpeAHToBaHHe no oBepApa4ry xopomo pa60TaeT B AHrAHH, rAe 6aHKaMH PYKOBOAHT
KBaAHHpoBaHHbe cnelAHCTb KpeAHTHbie npoUeAypbi qo)pMaAH3OBaHbl H aq)xeKTHBHbl, a
6aHKH cnoco6Hbl 2KeCTKO KOHTPOAHPOBaTb cHTyaUHio 6AaroAapa HaAH4HIO y HHX BOS3MOMHOCTH
BocTpe6oBaTb AOAr B A1o 6 OH MOMeHT BpeMeHH H HeMeAAeHHO 3axBaTHTb o6u;He aKTHBbl
3aeMIHKa, nOA KOTOpbie OH nOAy'iHA ccyAy. TeM He MeHee npaKTHKa HcnoAb3oBaHHR npaBa Ha
apecT HMy1ieCTBa AOA2KHHKa, a B paCCMaTpHBaeMOM CAy9ae Ha ero aKTHBbl, MO2KeT HaAeKHO
EpHBH3bIBaTb KAHeHTa K OAHOMy 6aHKy, noCKOAbKy KpeAHTop o6blrHo 6yAeT HaXOAHTbCH B
nO13HUHH o6AaAaTeAx geHHb1x 6yMar BTOpH'iHoro pbIHKa, a HCXOAHbiH 6aHK Mo2KeT He
nO2KeAaTb npeAOCTaBHTb TOMY CTaTyc pari passu 38 Pa3BHBalo0UHecH CTpaHbi, KOTOpube
yHaCAeAOBaAH OT AHrAHH CHCTeMy KpeAHTOBaHHH no oBepApa(YTy, 3axiacTyIo He o6AaAaioT
paBHOMeHHbIM onbiToM ynpaBAeHHA KpeAHTaMH HAH a xpeKTHBHoH npaBoBOH noAAep2KKoH,
nOBTOMy CHCTeMa MO2KeT AerKo BbIXOAHTb H3-noA KOHTpOAR, 'ITO, KaK npaBHAO, BeAeT K
HapaMl.HBaHHio npogeHTOB H npH6aBAeHHIO HX K 6aAaHcy no oBepApa(pTy 3a4OAro nocAe TOrO,
KaK BO3BPaT KpeAHTa CTaA HeBo3Mo0KeH.
KPpeJHTOBaHHe ceAbcKoro xoMMiHcTna macTo HBAHeTcHi rAaBHOH MeAbIO B pa3BHBaioI14HxcSI
CTpaHax. K MHCAY Tpe6yiOQUHX pa3peCieHHR 3aAa,I OTHOCHTCHR CHH2KeHHe paCXOAOB Ha HMnOpT
npOAOBOAbCTBHB 'lepe3 AOCTH2KeHHe caMoo6ecne'ieHHsi npOAyKTaMH nHTaHHH, OHTHMH3aMHR
npoH3BOACTBa TOH nIpOAyKIHH, KOTOpaH MOmeT nlpHHOCHTb CTpaHe AOXOA OT BKCnOpTa,
npOCToe CTpeMAeHHe CHHSHTb AaBAeHHe HaceAeHHH Ha ropoAa, no6y2KAaH q)epMepOB OCTaBaTbcR
Ha 3eMAe. Bo3BpaT c/x KpeAHTOB 3aBHCHT OT ypomaR, a ypo2ttaH B CBOIO O'epeAb 3aBHCHT OT
noroAbl. HIOCKOAbKy H3AHIKH npOAOBOAbCTBHR, o6pa3yloWlHecR B ypo2aAHbie roAi, peAKo
coxpaHHlOrcR AAR nOKpbITHH AeclH!jHTa B nAoxHe rOAbl, KpeAHTHbie yqpemAeHHI CTaAKHBa1oTCH
C BeCbMa pa3HbIMH YpOBHRMH Bo3BpaTa AOArOB. CeAbCKOXO3$iiCTBeHHOe KpeAHTOBaHHe
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AaioT npHeMAeMoro o6ecnemeHHH noA KpeAHTbl (TpyAHo CTaTb HOBbIM BAaAeAbueM
KOAOAUa H npoAaTb ero).
37 B CWlA saeM1aHK AOA2eH npH3HaTh AOAr, noAnHCaB corAauleHHe B OnpeAeAeHHOa q4opMe, C TeM 'To6bi
AOAr Mo2K.Ho 6bLAO B3bicxHBaTb npHHyAHTeAbHbIMH MeTOAaMH, nosToMy KpeAHTOBaHHe no oaepApaqrry (ecAH He
c9HTaTb qpaKTOB nOKpbiTHR CAyqaAHbIX 01UH60K KAaeHToB) 3Aecb q)aKTH'iecxH OTCyTCTByeT.
38 Pan passu (napH naccio) - oaHa'aeT paBeHCTBO HAM BKBHBaAeHTHOCTb. B cAy'iae AHKBHAa8a &aaAora,
6aHK, HMieoIHa nepBoo'epeAHoe npaBo Ha arTaBbI saemMUHKa, nOky'IHT nepBbIM CBOH AeHbrii, B To BpeMfl KaM
6aHK, HMelOUyHia npaBo BTOpoa owepemH, noAy'HT CBOH AeHbrH Ha3aA TOAbKO B TOM CAy ae, eCAH OCToynAeHHR OT
npoAamaH aAora npeBbICHAH Tpe6oBaHHn nepBoro 6aHKa. EcAH 6aHK corAaluaeTcsl npeAocTaBmHTb Apyromy 6awKy
CTaTyC rnapH naccio", TO OHH HMeloT paBHblA npHopHTeT. T.e. B cAy'ae AHKBHAaglHH saora 6aHKH pa3AeART
nocTyrrAeHHn OT npoAa2KH nopoBHy. aTo maCTO InpOHCXOAHT B TOM cAy4ae, eCAm 6aHKH o6pasymOT KpeAHTHbnl
cHHAHKaT B KOTOpOM KamAbiH BAaAeeT AoAeH KpeAHTa H aaAora. Ho npH STOM Hy2KHO OTMeTHTh, mTO 6aHt, yme
HMeiOWHH npaBo nepBoro Tpe6oBaHHn, BPRA AH oTAacT ero H He nyCTHT Apyro0i 6aHK B CBOH OTHOmeHHNE C
KAmeHToM, a BTOpOH 6aHK 6 yAeT MyCTBOBaTb ce6x HeyCoTHo , HMeR TOAbKO npaBo BToporo Tpe6oBaHHR.
63
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AaHHbie 1o KpeAHTOBaHH10 CeAbCKorO X03HHCTBa KaK B pa3BHTbIX, TaK H B pa3BHBa1OUYHXCHcTpaHax noKa3biBaloT, MTO Aio6oH 6aHK, 3aHHMaioIH4HHCI BTHM Bcepbe3, cKopee BcerocTaAKHBaeTcH C npo6AeMaMH BblpyqKH H Ka'ieCTBa nOpTqeAH KpeAHTOB.
KpeARToBaHHe ApyrHX (pHHaHCOBbIx ympeCAeeHnii 3a HcKAjo0eHHeM HOpMaAbHOHynpaBAeHqecKoH (lYHKUHH Ka3HaeieHCTBa, 3amAIo'alOefiCs B pa3MeigeHHH H36bJTosHbIx cpeAcTBB HCepBHqHb1X 6aHKax, MOmeT npeAcTaBARTb HHTepec, oco6eHHo eCAH npaKTHKa ynpaBAeHHHKpeAHTaMH B CTPaHe HC B [OAHOH mepe pa3BHTa. BblAa9a Kpy1HbXX KPeAHTOB CAa6biMyqpemAeHHHM MO2KeT nOP°AHTb 3aTPYAHeHHH B APYrHX yqpe2AeHHMX, BO BCeX OTHOIIeHHHXCHAbHblX, eCAH 6 bl He CAa6oCTH CAa6bix yspemAeHHi, a TaKme - BbiqBaTb HAH ycyry6HTbKpH3HC 6aHKoBcKoii CHCTeMbi. HexoTopble CTpaHbl npHH1AH K BbIBOAy, sTO B AaHHOM BOnpoceHeO6XOAHM Ti_aTeAbHbIH H OCTOPO2KHblH KOHTpOAb.
IKPCA'NHaN npamwxma
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aHKOM KpeAHTOB, a B HPHAO2reHHH 8 ziAomeHa npoljeAypaOMeHKH TaXoro nOpTcAR. K comaAeHHIO CrielHaAHCTy rio aHaAH.3y peAKo BbinaAaeTBo3Mo2r.HOCTb B nOAHOH mepe H3yqHTb KpeAHTHyio npaKTHKy 6aHKa, noIToMy B cBOeM AeAe eMynpHXOAHTCI OrpaHH'IHBaTbC5[ HeKOTOpbiMH OnHCaHHb1MH Hm2Ke BAeMeHTaMH. AaAee cAeAaHa1ionb1TKa KpaTKO paCcMOTpeTb, 'TO CKpblBaeTCH 3a TeMH HAH HHblMH gH(ppaMH, B HaAe2KAepaCuIHpHTb npeACTaBAeHHM CnegaHAHCTa no alHaAH3y B KpeAHTHOH npaKTHKe.
BHYTPeHHHe UOAMTHKa n uPOCeAYPbh 6aHKa 3aqacTyio onpeAeARiOTCq BO BHyTpeHHeMPYKOBOACTBe no KpeAHTHOii nOAHTICe H ripaKTHKe. Hopa3HTeAbHo 6oAbmuoe qHCAO 6aHKOB B
39 Bo MHOrHX cTpaHax TaKaR (popMa KpeAHTOBaHHR, aApecoaaHHaR MeAKHM HAM 6eAHbIM q)epMepaM,o6ecne'IHaeTcE HeqmopMaAmsoBaHHbIM pbHIKOM: HarlpHMep, onTOBHK HAH seMAeBAaAeAeU MO2KeT npoAaTaHeo6xoAHMbie qpepMepy TOBapb1 nOA KoHTpaKTHoe o6n3aTeAbcTBo nepeAa'H ypomah, KOTOpbIU OTrTOBHK saTeMnpoAacT H HbinAaTHT qlepMepy noAyieHHylo CyMMy 3a BbrieTOM HeorAa'ieHHoH CyMMbi no cmeTy sa noCTaBKHToBapoB. CoMHHTeAbHo, mTO6bl TaK1OH HeqopMaAbHblH KPeAHT 6biA CaMbIM a(JNlCKTHBHbIM cnoco6oMqBHHamcHpoBammm MCAKHX XOBiHCTB Ha seMAe.
64
pa3BHBalOIIHXC5¶ CTpaHaX He o6AaAaeT KpeAHTHbiMH npogeAypaMH H nOAHTHKOH, KoTopbie
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cy6,beKTHBHO oKpaLueHHbIH npogecc, nOCpeACTBOM KOToporo BblCIuee PYKOBOACTBO 6aHKa
npHHHMaeT peuieHHB no KpCAHTaM B COOTBeTCTBHH Co CBOHM nOHHMaHHeM PbIHKa H AH'IHbIM
3HaKoMCTBOM C KOHKpeTHbIMH 3aeMUyHKaMH. XOTa OTCYTCTBHC O PYKOBO4CTBa
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Mepe CAeAyloigIHe Bonpocbl:
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npOgeHTHaH Mapma, KOTOpyIO BblHy2mAeH YCTaHaBAHBaTb 6aHK, 'To6bi OCTaTbCR Ha nAaBy, H
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MO2KeT Ka3aTbCH caMooMeBHAHbIM, MHorHe 6aHKH CKAOHHbl K arpecCHBHoMy KpeAHToBaHHIO
BbICOKOPHCKOBbIX 3aeMUqHKOB H CAOBHO 6bl HrHOPHPYIOT oMeBHAHb1e HCTHHbl.
* PHCK HapynLieHHu CpOKoB. B CHT7yalHH rlOAO2KHTeAbHOrO AoxoAa 6aHK MO2eT 6paTb
KpaTKOCpO'lHbie CPOHAbi npH OTHOCHTeAbHO HeBb!COKHX IpOlleHTHb1X CTaBKaX H CCy2taTb HX Ha
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npOmeHTHblH AoxoA. B3
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65
HIepn'permpomaome oirmaacosoi orTermocrm
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HAeHTHcFpHHpOBaTb 6aHKH, 3aMeTHO OTKAOHSUOIJHeCH OT HOpMbI, H BbIlBHTb nepeMeHynOAHTHKH B AaHHOH o6AacTH BO BpeMeHH (HAH q)aKT OTCyTCTBHR BqXpeKTHBHOrO ynpaBAeHHanaCCHBaMH). KpoMe TOro COOTBeTCTBYOU4He AaIHHbie MolyT CAYMHTb noAe.3HbiM HHAHKaTOpoM
O2KHAaHHH pbIHKa B OTHOLueHHH H3MeHeHHH npOgeHTHbXX CTaBOK B 6yAyumeM, a TaK2Ke AAR
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40 XopoIuo ynpaBAnemble 6aHKH, RcaK npaBHAO, yAAHHRIOT CpeAHHH CpOK BOsBpaTa SaHMCTBOBaHHbix CPeACTB,HaAeHCb Ha InOBbiujeHHe pblHOmHbiX IIpOUeHTHbIX CTaBOX, C TeM oTO6
bl 3aq)HKcHpoBaTh cpeAcTBa, npeMKAe qeMCTaBKH nOAHHMyTCR BbHife CTaBOK llpeMHH sa Bb1Aep2iUfBaHHe CpOKa, H yMeHbMlalOT CpOK, eCAM npeAsBHMTH4AeHHe pbnO'mHbIX CTaBOK.
66
SaAaNC
TpyAHO KOHTpOAHpOBaTb. CaMoe pa3yMHoe npeKpaTwTb HapaugeHHe npoUeHToB, eCAH AenO3HTbi
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HOBbie CCyAbl, BblAaHHbie KAHeHTaM KpeAATHOrO 6aHKa AAR nOKpblTHB npocpoqeHHbIX
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H 6aHKOBCKoro HaA30pa, KOTOpbie AOA2KHbi npeAyCMaTpHBaTb HaAHqHe CHCTeMbl
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AOCTaTOqHOCTH KaUHTaAbHOH 6a3b1, TeM 6oAee WTO npOlcHTbi BCe paBHO He 6yAyr BbinAaqeHbi.
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3aeMqHKa, a TaK2Ke noApo6 Hbie nporHO3bi 3aeMu4HKa B OTHOIuIeHHH H3MeHeHHS TpaAHUHOHHbIX
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OAHOH pa3BHBaiOiAeUHc. CTpaHe He Co3AaHO HH¢paCTPYKTypb1 y'ieTa H npaBosoro o6ecne'eHHs,
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KCpeATrOBaHHR UAH KpeArrTOBaHHR TpeTberO AHua ('aCTo HeAOCTYnHOrO B OTHOUIeHHH B3oBpaTa
3aIMa) nOA raparrHTHO AHUa, MopIAO'IHOCTb KOTOpOFO XOpOiuo H3BeCTHa. 3 TOT MeTOA XOPOIII
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xapar.Tep, a Mo6UAbHOCTb HaCeAeHUHS O'ieHb HHBKa. TeM He MeHee nOTeHUHaAbHblfi
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%ITO cACAaAO npHeMAeMbiM PHCK TaKoro KpeAUrTOBaHUH TOAbKO B OTHOCHTeAbHO 6AaronOAy-iHbiX
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pacnpocTpaHeHHoro cpeAH KTraBea, npOM2KHB8OUHX Ha aTaX OCTpOBaX.
67
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pa6oTabouJHMH KpeAHTHb1MH HH)OpMagHOHHbIMH 6 1opo.
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3aeMUiHKOB HAH npo6AeMbl B OnpeAeAeHHOM ceKTope aKOHOMHKH He nPHBeAH K 6aHKPOTCTBy6aHKa. Ha npaKTHKe BTO O3HaqaeT yCTaHOBAeHHe npeAeAa KOHUeHTpaUHH KpeAHTOB B pyxax04HOrO SaeM%UJHa HAH rpynnbi B3aHMOCBR3aHHbIX 3aeMU4HKOB He Bbllll OnpeAeAeHHOHriPoUeHTHOH AOAH KanHTaAa, O6blIHO 10-25%, npH ewe 6oAee 2KeCTKHX orpaHH'ieHHSX BOTHO11eHHH oTpaCAeH XO3HHCTBa HAH reorpaqjHniecKHx perHOHOB.4 2 Hecnoco6HOcTbBblAep2mHBaTb npeAeAbl KOHUeHTPaUHH PHCKOB momeT cygeCTBeHHO HapyIaTb PHHaHCOBY10
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* FapaHwH TrperTeI cropoHbI. B 6aHx Mo2KeT nocTynHTb npOCb6a npHHRTb rapaHTHioTpeTbeH CTOpOHbl B KaMeCTBe o6ecneqeHHR" nOA KpeAHT. OAHaKO TaxaH rapaHTHR omaHaaeT He6oAee, qem npaBo o6paTmTbCR B CyA C npeTeH3HeUi, ecAH HCXOAHTb U3 Ba XIeKTHBHOA CHCTeMbIcyAonpoH3BOACTBa. KoMneTeHTHble 6aHxHpbl 06 bl-IHO He npiHHuMaloT rapaHTHH B Ka'iecTBeBKBHBaAeHTa o6ecneqeHHHs Aame eCAH rapaHTom RBAReTC9 cepbe3HbIi H ripoBepeHHblHKAHeHT. XOTR OH1 MOryT paccMaTpHBaTb rapaHTHIO KaK BcnoMoraTeAbHblH HAHAOnOAHHTeAbHbli HCTO'IHHK AaBAeHHH Ha rapaHTa, C TeM MTo 6 bI B cAytae tero 3aCTaBHTbBepHyTb AOAr nepBH'lHOrO 3aeMJJHKa, KpeAHT OHH He BblAaAyT, noxa He 6yAyT yBepeHbl BnpHeMAeMOCTH KpeAHTHOrO pHCKa B CBRBH C nepBHqHbIM 3aeMU4HKOM. ECAH 6aHX rOTOB
42 IlpaBAa, B iieKOTOpbIX CTpaHaX AOr1yCKaioTCR H 6oAee BbiCOxHe ypOBHH, HO o6b1iHO no noAmTH'ICcrHM,HemeAH no pasyMHblM SKOHOMHeCCKHM npHMHHaM.
68
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acneKTax KpeAHTOCnOco6HOCTH H cpeACTB KOHTpOAH HaA nepBH'HbIM 3aeM MHKOM. TeM He
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penyTaUHIO.43
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43 B Ka2XAOM H3 6aHKOB, B KOTOpOM pa6oTaA aBTOp, IlHCbMO B yTeLweHHe He paCCMaTpHBaAOCb KaK
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69
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70
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71
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72
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BsaHMOOTHOLueHHH C 3aeMIUHKOM, nOnbITaeTCR STO CAeAaTb.
50 TaKau TaKTHKa mo2KeT OKa3aTbCS HenpO4yKTHBHOH, KaK cAeAyeT H3 npHBeAeHHoro HH?Ke npHMepa.
FpIeKT cTpoHTeAbcTBa KpynHoro oTeAA AonHyA, H KoHcopUHyM rocyAapcTBeHHbiX 6aHKoB npeAcTaA nepeA
qlaKToM sHaqHTeAbHbIx y6biTxoB (paspa6oTrHK nocTaBHA s4aHHe Ha 'bell-TO seMAe). BMecTo TOrO rTO6bi
73
HmTpoperNposamIe ONHaeOfloRN OrYerMoCrN
BHeWHHe 4paKTopbz. Ha KaqeCTDO nOpTq)eAR BblAaHHbIX KpeAHTOB, paBHO KaK H Ha
rOTOBHOCTb npOqICcCHOHaAbHbIX ynpaBAHiOuHX BbIAaBaTb KpeAHThI, MOryT 3aMeTHo nOBAHRTb HHeKOTOpbie BHeCI1HHe qpaKTOpbi.
v 17paBoEe o6ec.eveHHe, KOTOpoe 03HaqaeT aAeKBaTHOe H 6e3AHqHoe npHHymAeHHe KBbInOAHeHHIO KOHTpaKTHbIX CorAamIIeHHH H AaeT BO3MO2KHOCTb KpeAHTOPY 3a6HpaTb ce6e HnpOAaBaTb 3aAor, npeAAomeHHbJH no "nAOXHM AOAraM, H TeM CaMbIM AeMOHCTpaTHBHOnOKa3blBaTb rOTOBHOCTb CBoero 6aHKa HCnOAb3OBaTb yCTaHOBAeHHbIH npogecc.5 1
* Kpe4H7wNaA HHepOpMagJz. HaAH_He KaqeCTBeHHoH HH(pOpMaMHH no Kpe4HTHoH
HCTOpHH 3aeMU4HKOB B 43aUHX 6aHKax MOŽNT 3al1HTHTb KOHKpeTHblH 6aHK OT
npeAocTaBAeHHM KpeAHTa 3aBeAoMO rLAOXHM 3aeMWHKaM, a onaCHOCTb OKa3aTbCR OTpea3HHbIM
OT AOCTyrna K q)OHAaM AeliCTByeT OTpe3BASlou4e Ha HapyllHTeAeH 4OArOBbIX o6HiaTeAbcTB.PacnpeeCAeHHe KpeAHTHOH HHqOpMaUHH Me2KAy 6aHKaMH-KpeAHTopaMH, npHqeM HHWOpMaMHH
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nOBTOMy OTCYTCTBHe CHCTeMbI KpeAHTHOH HHcIOpMaUHH BpeAHT HMeHHO He6OAbJIIHM 6aHKaM.FloAo6Hbie CHCTeMbl Tpe6yIOT aAeKBaTHOFO npaBOBoro o6ecneCMeHH. H MOryT 6 biTbqpeSBbl-iaHHO AOpOFOCTOHl_HMH, IIO8TOMY HCnOAb3OBaHHe HX Ha He6OAbIIIHX (HHaHCOBbIX
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a BoyMowHmocmr gpOEe4eHJIR aT4H Ta, T.e. npaBo BHelUHHX PCBH3OPOB npOBepHTb
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pa3pa6oTaHbi.
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a npoIueAlUlHe C TOrO BpeMeHH rOAblHesaaepLueHHoe 3AaHHe nocTeneHHo pa3pylUaAoCb, H OAHOHpeMeHHO CHH2KaAaCb ero CTOHMOCTb KaK SaAOra.
51 K npHMepy, XOTH MHOrHe a)ppHKaHCKHe CTpaHbi yHaCAeAOBaAH npaBOBy1o CHCTeMy eBponeixcKoro THna,
KOTOpaR npeAYCMaTPHBaeT noAy4eHHe KpeAHTOB nl0A 3aAor co6cTBeHHOCTH H seMAH, a 6amKy pa3peuxaeT 3a6paTmce6e H npoAaTm TaKylo co6cTBeHHOCTb, eCAH 3aeMIIHK He B COCTOXHHH paCiAaTHTbCR c KpeAHTOpOM, Ha npaKTHKeTpaAHIHOHHble UeHHOCTH MOryT MeiUaTb 6aHKy HAH ero nepcoHaAy Ha AeAe npH6erHyTb K rIOMOi_qH npaBosoronpogecca, HAH, eCAH o6paWeHHe B CyA nocAeAyeT, cHcTeMa cyAonpOH3BoAcTBa BnoAHe MoKeT OTpearJHpOBaTbHeAAeKHaTHO. fICHO, 4TO B TaKHX cTpaHax HaAe2KAa Ha 3aAor conpRffleHa CO SHa9HTeAbHO 6oAee BblCOKHMpHCKOM, '1eM B CTpaHax, rAe 3aRoH noBceMeCTHO H eAHHoo6pa3Ho yBamKaeTCR.
52 flpHMepoM HBAxeTcH npcBOCXOAHaB cHcTeMa, paspa6oTaHHaA Ha (H)RAHnHHHax npH noAAep2KKe co CTOpOHblUeHTpaAbHoro 6aHxa. B Ka'ieCTBe rIpOToTHnIa HCIIOAb30oaAH MoACAb IPHpMbl `A4aH 3HA BpeAcTpHT", BKAwOaRcrpyxTypy c6opoB c noAb3oBaTeAeH, oAHaKO HeAocTaTo9HocTh o6beMa onepagHiH nopoAHAa npo6Aembi CKoMneHcaBeiH H3Aep2ceK, cBq3aHHbIX C pa6oTOH TaKoH cHcTeMbi.
74
GLaANC
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HHxaxHx pa3yMHb1X HaAe2KA Ha B03BpaT AOAra, XOTH eule He Bce CpeACTBa npaBoBoro
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fPOCeAypbl H nOAHTHKY H oCyiqeCTBAHeTCR B TOIHOM COOTBeTCTBHH C HHMH. OH
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YITO HAeHTH()HUHP0BaHbl KaK COMHHTCAbHbie B KaKoM-To 6aHKe HAH B KaKHx-To ApyrHx 6aHKax,
a TaKme CTaTHCTH'leCKHH KOHTpOAb OCTaAbHblX KpeAHToB.
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CYAOnPOH3BOACTBa ApyroH CTpaHbI, B KOTOpOH AOA2KHHK pacnoAaraeT OCH3aeMbIMH
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OTHOUIeHHH HHOCTpaHHOH BaAIOTbI MOryT HaTOAKHyTbCSI Ha HenOCTOHHCTBO Kypca HAN
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3acAymHBaioT oco6oro BHHMaHHR, no3TOMy HX MO2KHO nOKla3blBaTb OTAeAbHOH CTpOKOii, KaK B
lpHHMepe NH HpHAo2KeHHR 1, B cnefHaAbHOM pa3AeAe 6aAaHca HAH B nocTpaHH'HbIX
npHMe4aHHRx. B 6aAaHCbl KpynHbIx 6aHroB pa3BHBaio1ujxcH CTpaH CAeAyeT BKAIomaTb AaHHb1e
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no CYLUeCTBY BKBHBaAeHTHa Bb1Aa'e o6ecnemeHHoro CpO-fHoro KpeAHTa, noKpbiBaioigero
75
HorepnperwposaHme oHmmaHcoBoi orTermocrm
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HAeHTH4Hbl KpeAHTHbIM.
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nO BeAH'IHHe OCHOBHbIM nAaTem?aM no CpOBHblM KpeAHTaM.
3 a *bI'eToM pe3epsnon AA UOKPbITHR "nAOXIHX AoArOB. AH3HHroBaR CAeAKa MOMeT
cTaTb npHMHHOH KpeAHTHbIX noTepb, eCAH apeHAaTop He B COCTOSHHH BblAepmaTb YCAOBHH
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cy1eCTByeT aKTHBHblH BTOpHqHbliH pbIHOK, Ha KOTOpOM KaSHa'eHcKHe BeKceAA Mo2KHo
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HHMH pHCKOM. ECAH TaKHe BeKCeA5i o6pa3ylOT 'aCTb AHKBHAHbiX aKTHBOB 6aHKa H
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76
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UeHTpaAbHbIM 6aHKOM.
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Co6CTBeHHbie AOArOBbie HHCTpyMeHTbl.55
Co6cisernbre 40oAroBbIe o6flsaTeAbcTBa. B CTpaHaX C pa3BHTbIM C)HHaHCOBbIM PbIHKOM
6aHKu BbinyCKraOT "XoMMep'eCKHe 6yMarH" H ApyrHe AOArOBbie HHCTpyMeHTbI. 4AM BeAeHHM
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HHorAa 6aHKy npHXOAHTcH co3AaBaTb AAM HHX BTOpHMqHblA PbIHOK H CKynIaTb Ha3aA CBOH
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OTBeTCTBeHHOCTb no o6AHrazUHM H ApyrHM o6paiMaioujHMcA AOArOBbIM CBHAeTeAbCTBaM, 6aHK
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54 HanpHmep, rocyAapcTBeHHbIe geHHbIe 6yMarH B MaAaBH, HcnoAbsoBaHHbie AAR 3aMeiUeHHR AaJra
KpynHOH KOMnaHHH.
55 OAHaKo [oAo6Hbie AeHCTBHR B cTpaHax, nepe2KHBaIoIJHx nepexoA OT BKOHOMHKH c UeHTpa.H30BaHHHbM
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BSBTh n1A KOHTpOAb noAmHHeHHbie eH 4puaHaAbi.
77
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BbliYlUeHHbIX o6AHraUHH.
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npe6biBaHHe BTHX UeHHbix 6yMar OCTaeTcC BpeMeHHbIM, H 6aHK He pacnoAaraeT
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78
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co6CTBeHHbie aKUHH. lepHoAHmeCKH KoppeKTHpyq HeonAaqeHHblH KanHTaA, 6aHK OTpamaeT
pbIHOIHyIO CTOHMOCTb Aio6
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6aHKa, H npH pac'ieTe AOCTaTO'IHOCTH KanHTaAbHOHi 6a3bi COOTBeTCTBYIOlIU1 CyMMy
HeO6xOAHMo BbI'eCTb H3 nepBHqHorO KanHTaAa.5 6
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HAH pbIHO'IHOH CTOHMOCTH.
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y'eToM AefCTByIOUJHX Tpe6oBaHHH no AoCTaTO4HoCTH KanlHTaAbHOH 6asbi, T.e. o
nepeAa'ie KanHTaAa cBS3aHHoH KoMnaHHH, B KOTOpOH aTOT Kan1HraA CTaHOBHTCR
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KpeAHTHbIM, H npH OnIpeAeAeHHH AOCTaTO4HOCTH KanHTaAbHoH 6a3bi CAeAyeT oUeHHBaTh
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paCCMOTpeHO Bbluie.
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y'aCTHIO, PaCCMOTpeHHOMY BblnIe, KpOMe HHBeCTHUHH B 51% H 6oAee Bbiny1ieHHbIX B
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KanHTaAbHOH 6asbl 6aHKa.
79
HilTepilpeTipoBaHie xHiaHCOzoi orwermocrm
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KOMneHCHpoBaHbi TOAbKO BnOCAeACTBHH 6AaroAapH AoArocpo'IHoM rpH6blAbHoCTH HoBoro
y'ipe2KAeHHH. 9TH peaAbHo nOHeceHHbIe PacxOAbI HBAHIOTCX TeMH aKTHBaMH, KoTopbie He
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nOABeprHy-Tb amopTH3agHoHHOMy cnHcaHHIO B npOAoA2meHHe M HKCHpOBaHHOrO riepHoAa
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nepCoHaAa, Heo6xOAHMoro AAA HaqaAa pa6oTbl 6aHKa.
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npHMepy, HeT AeAa Ao 6aHKa.
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80
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paCXOAbl Ha 3apa6oTHyIo nAaTy nepcoHaAa H KOHKYpHpOBaTb B OTHOIIueHHH npeAOCTaBAeHHR
ycAyr qpHHaHcOBOMy pblHKy. TeXHOAOlNveCKHR pHCK" aBTOMaTH3aUHH CTaA 3HatIHTeAbHbIM,
TeM He MeHee PYKOBOAHTeAH He6oAbMHx 6aHKOB, KOTOpb!e eu4e He o6omrAHcb Ha
npOBaAHBII1HXC.9 npoeKTax aBToMaTH3agHH, qaCTO HeAOOUeHHBa1OT ero. 9To oco6eHHO
HeraTHBHO npOEBAHeTCR B Pa3BHBaIOIqHXCE CTpaHaX, KyAa npOAaB4bi annapaTHoH qaCTH MOryT
c6biBaTb rpoMO3AKHe ycTapeeBiiHe CHCTeMbi, BHeproCHa6meHHe H o6CAyMHBaHHe Moryr 6blTb
HeHaAe2KHbIMH, a AoCTyna K npoAaBUaM npoBepeHHoro 6aHKoBcKoro nporpaMMHoro
o6ecneqeHH.R Mo2KeT He 6blTb Boo6Hje.5 9HeAoHHBeCTHpOBaHHe aBToMaTH3aUHH Mo2KeT
npHBeCTH K yAyq'ieHHIO OTHOiIIeHHR OnepagHOHHbIX H3Aep2KeK K o6UjHM aKTHBaM B 6Ai2HeA
nepCneKTHBe, 0 seM rOBOpHAOCb BblIIC, H He o6ecne'iHTb 6aHKy yAep2KaHHE
KOHKypeHTOCnoco6HOCTH B AaAbHeH nepcneKTHBe. 3aBbIlIIeHHbie HHBeCTHUHH B pe3yAbTaTe
BHeApeHHM CHCTeM C spe3MepHoH npOH3BOAHTeAbHOCTblO AH6o o6AaAaJoUJHx BOSMO2KHOCTHMH,
Heo6xoAHMbiMH Ha npOTameHHH cpoKa npoeKTa B MeAOM, HAH B pe3yAbTaTe cTpeMAeHHH
oKa3aTbc.I Ha nepeAHeM py6eme TCXHOAorHH (B npOTHBOBeC 3Ha'IHTeAbHO MeHee AoporoMy
npeAbiAyueMy BapHaHry) MOrYT HCTO1IHTb HHBCCTHUHOHHbIe BO3MO2KHOCTH 6aHKa, npHBR3aTb
ero K HecOOTBeTCTBy1OgieH TeXHOAorHH H nepeHanpH5b onbIT pyKoBOACTBa. TaKHM o6pa3oM,
59 3TO M2KeT nlOATaAKHBaTh K HCnOAbsOBaHHio ycTapeBllHlx ripoMeccos YIpHHJTHx pemeHHi: T. e. cHa'aAa
Dbi6HpaloT annapaTHoe o6ecne'eHme, a 3aTeM noA Hero coBAalOT o6ecneqeHHe nporpammnoe. Tarofi noAxoABOcMpOHMBOAHT /sApaBbzA cMblcA/ 60-7 0-x rr., KorAa annapaTHbme cpeAcTBa 6biAH OTHOCHTeAbHO Aopo23e
nporpammHoro o6ecnemeHHn. OAHaKo cerOAHJ KaMecTBeHHoe nporpaMMHoe o6ecne'eHHe sa4acTyxo 3Ha'HTeAbHO
Aopome annapaTHblx cpeAcTB, nOBTOMY npouecc npHHJTHKR peuieHHJI AOA2tCeH Ha'HHaTbCS C OnpeAeAeHHsnOrpe6HOcTei aBTOMaTH3aUHH, H4AeHTH(PHKaUHH nporpaMMHoro o6ecnemeHHR, KoTopoe yAOBAeTBopHT
nOCTmBAeHHOH BaAame (npH sTOM CAeAyeT oTAaBaTb npeAno'TeHHe nporpammHomy o6ecne'eHI, KOTpOe MO0KHO
HcnoAbsoBaTb Ha paSHoM o6opyAOBaHHH, B oco6eHHocTH MecTHOrO npoHsBoAcTBa), noAo6paTb cooTBeTcTByioIuZIO
annapaTHyio macTm H MOAH(pH;IpOBaTb BHyTpeHHHe npoUeAypbl nO4A XapaKTepHCTHRH nporpaMMHoro o6ecnemewui.
82
SaAame
4AA. OeHKH BCAHnHHbl PaCXOAOB Ha o6opyAoBaHHe Heo6xOAHMbi nOHHMaHHe CTpaTerHH 6aHKa B
o6AacTH aBToMaTH3aUlHH CBoeH AeRTCAbHOCTH H BepHaH oUeHKa BO3Mo2KHocTeH pyKOBOACTBa.
TpaHcnopTHble CpeACTBa MoryT HMeTb 6oAbuxoe 3HaMeHHe AAR 6aHKoB C pa3BeTBAeHHOH
cHcTeMoM oTAeAeHBH B ceAbcKoH MeCTHOCTH, oco6eHHo B CTPaHax C nAoxoiH Aopo2KHoH ceTbIO.
KpoMe Toro aBTomO6HAb - BTO o0eHb npHBAeKaTeAbHaR AbroTa, oco6eHHo B KOHTPOAHPYCMbIX
rocyAapCTBOM 6aHKax HAH B CTpaHax c BbICOKHM ypOBHeM noAOXOAHoro HaAora AAR IacTHbIx
AHU.
* Me6eAI, H o6cTaHoBKa. 3 AeCb HMeeTCH B BHAY CTOHMOCTb CTOAOB, CTYAbeB H Apyroni
o6bllHOfi KOHTOpCKOH Me6eAH, a TaK2Ke pa3AH'IHbix neperopoAoK H AeKoPaTHBHbIX BaeMeHToB.
CPOK aMopTH3agHH o6bl'qHO npeBblluaeT 5 AeT. TonHOCTb o0eHKH BTOH KaTeropHH aKTHBOB
3aBHCHT OT aB"eKTHBHOCTH 6aHXOBcKOHi CHCTeMbI KOHTPOAR 3anacoB: yTpaTa Me6eAH MomeT
npoAeAaTb 3aMCTHyio 6 pelub B pecypcax 6aHKa.
* HesawepmeHmoe CTPOHTeAbCTBo npeACTBASAeT co6ofi aKTHBbl, B CBH3H C KOTOpbIMH
3aqacTyio ymKe 6blAH noHeceHbI 3HaqHTeAbHbie pacxoAbl (B qpopMe nepHOAH'eCKHx nAaTemeeH),
TeM He MeHee CTpoHTCAbHbie o6'beKTbi Bce euie He npHroAHbI K HcnOAb3OBaHHIO.
* .3a Bb!eToM HaKOIaeHHog aMOpTH-agHH. 3 Ta nO3HUHR, eCAH OHa HMeeTCH, He
npeAycMaTpHBacT o6brIHO pa36HeHHH no BHAaM aKTHBOB; AaHHbie no Me6CAH H o6opyAoBaHmio
MoryT 6blTb noKa3aHbI 3a BbNCeToM HaKonAeHHOH aMopTH3alHH. 5ICHO, wTO npH OTCyTCTBHH
a4qKCKTHBHbIX OpraHOB HaA3Opa HAH o6u4enpHHHTblx HOpM y'eTa, aMOPTH3agHOHHb1e
OTqHCAeHHH 3a A1060H roA Mo2KHO H3MeHHTb B CeARX KoMneHCaUHH H3MeHeHHu noKa3aTeAeH
OnepaTHBHOH AeCTeAbHOCTH. BecbMa 2KeAaTeAbHa npO3pa-IHOCTb AaHHbIx.
He6arnaoncKCHe MaTepHaAbHbie aKTHBbl, KaK npaBHAO, OXBaTbIBalOT 3AaHHR H 3eMAIO,
KOTOpbic HaMepCHHO HAH HeHaMepeHHO 6bIAH npHo6peTeHbI Ami qeAeH HHbiX, HemieAH
6aHKoBcKoro AeAa. 3 To MOlKCT 6blTb co6 CTBeHHoCTb, nepeieAliaH K 6aHKy OT -3aeMUJHKa, He
BbInOAHHBiI1ero yCAOBHH KpeAHTa, B O2tHAaHHH npoAamH HAH cneKYAHTHBHble HHBeCTHUHH.
HopMaTHBHble AOKYMeHTbl AOA2KHbI OnpeAeAMTb pasyMHbie npeAeAbi B OTHOUIeHHH
npoH3BOAbHbIX HHBeCTHgHH B M3eMAIo H 3AaHHR He6aHKoBcKoro Ha3Ha%ieHHH, a TaKe2K
4AHTCAbHOCTb CpoKa, B TeC'eHHe KOTOporo 6aHK Mo2KeT yAepCKHBaTb A0 npoAa2KH nepemeAuWo
K HeMy co6CTBeHHOCTb, HOBTOMY AaHHaR KaTerOpHH aKTHBOB He MO2KeT 6blTb 3HaqHTeAbHoH.60
ECAH 2Ke CTOHMOCTb aKTHBOB 3AeCb CTaHOBHTCH 3aMeTHOH, eCTb CMblCA nOCTaBHTb noA
COMHCHHe npeACAbI yKa3aHHbIX HHBeCTHgHH.
.4pyrr7e ajmKTbr
AKTHBbl, He ynOMHHyTbie HH B OAHOH CTaTbe 6aAaHca, 06b1i-HO KOHCOAHHPYIOTCrC B OAHOH
HAH 6 OAbIIeM 'IHCAe rpynn noA Ha3BaHHeM ApyrHe aKTHBblI. HeKoTopbie TaKHe aKTHBbl MoryT
6blTb BbiAcAeHbI OAHOH CTPOKOH, a OCTaAbHbie KOHCOAHAHPOBaHbl B HeKOeH o6ujefi KaTerOpHH,
KOTOPa8 MO2KeT CAy2KHT`b AAM lpHKPbITHf MH02KeCTBa nlperpeIlleHHH. B HeCKoTopbix 6aHKax
60 3 AoynoTpe6AeHHA He6aHKOBCKOH HeABHNHMOCTbIO Co CTOpOHbI psAa 6amKOB CWA o6yBAOBHAH BBeAeHKe
Ha 5 AeT npeAeAbHoro cpoKa yAep2KmaHH nepeueAlleA K 6aHKy CO6CTBeHHOCTH SaeMuHKOB, He BbinoAHNBIm
CBOHX KpeHNTHbiX o6J3aTeAbCTB.
83
Horepipemwpomaawe fHmaucoaOjI orTerHocrm
aKTHBbl, He BXOAHBUHe B nepeqHcAeHHble B 6aAaHce C AOCTaToqHOH onpeAeAeHHOCTbIo, MoryT
OTPaMaTb KpynHbie CYMMbl H BKAIO0aTb CpeAH npoMero CAeAylogee:
HeonpeAeeHHbie CTaTbH, KOTOpbIe OXBaTbIBalOT HenOATBep2tAeHHbie 3anHCH B CHCTeMe
6aHKoBcKoro yqeTa. 9 TOT BAeMeHT MO2meT 6blTb He3HaqHTeAbHblM; eCAH me cymma,
oTpamaioigaa ero, 3HatiHTeAbHa, CAeAyeT TUjaTeAbHO npoaHaAHHPOBaTb BaXfPKTHBHOCTb
BHyTpeHHeH CHCTeMbi 6aHKoBcKoro KOHTpOAH.
HlpoqHe aKTHBbl OXBaTbIBalOT PHA MeAKHX M03H4HHA, KOTOpbIe HHKaK HHa'Ie He
y'IHTbIBaioTcHI: COOTBeTCTBYIOa5aI CTOHMOCTb HX AOA2Ha 6blTb He3HaqHTeAbHOji. OAHaKco B
HeKoTopbIX 6aHKax c cepbe3HbIMH TpyAHOCTRMH B CHCTCMe BHyTpeHHero KOHTPOAR CTOHMOCTb
ApyrHX aKTHBOB MO?KCT OKa3aTbCSi KpynHeHlfleH eAHHH9HOH COcTaBAqiOu eH 6aAa cal
CnegHaAHcTy no aHaAH3y CAe4yeT paccMoTpeTb Bce 3aMeTHbie CyMMbl B AaHHoH KaTeropHH;
IPH BTOM aAeMeHTaMH no3HUHH MoryT 6 blTb:
* 3-ROAAweHHOCTb OT4e4eHH1 B CBoeN cTpaHe, KOTOpaH Mo2KeT 'rOKa3blBaTbCR OTAeAbHOH
CTPOKOH HAH KOHCOAHAHPOBaHHOH B KaTeropHH ApyrHx aXTHBOB. OTAeAeHHH H OTAeAb! urra6-
KBaPHTHpbl nepeBoAsT nAaTem?H Apyr Apyry, o6bi-Ho 'jepe3 CHCTeMy BHyTpeHHHX KAHpHHrOBb[X
pacqeTOB, KoTopaH Mo2KeT 6bITb HaAe2KHOH HAH HeHaAemHoH. HanpHMep, oTAeAeHHS HaqHHaloT
npogecc BHyTpeHHerO eiCKOBoro KAHpHHra, Ha KOTOpblH oTAeAeHHe-TpaCCaT HAH OTAeA-TpaCCaT
mTa6-KBapTHpbI pearHpyeT C sano3AaHHeM, BbIlnOAHHR 3ameT Tpe6oBaHHH TOAbKO Co CBOeC
CTOpOHbl, B pe3yAbTaTe mero B 6yxraATepcKHx KHHraX noApa3AeACHHR, Ha'ai3iuero BTOT
npoUecc, niOHBAHeTC3I BpeMeHHaH 3aAoAmeHHocTb. KAHpHHr - 6yMaroeMKau npogeAypa,
Tpe6yIoU4aH aqxpeCKTHBHoro ynpaBAeHHH, B npOTHBHOM cAy4ae 'IHCAO OHAalOUgHX SaxieTa
no3HUHH MOmeT CTaTb O9eHb 3Ha'iHTeAbHbl. B TeopHH, no YCAOBHHIM npaBHAbHOH
KOHCOAHAa4HH Heo6XOAHMO B3aHMHO -3aqecTb 3aAOAmeHHOCTb oAHHx noApa3AeAeHHH ApyrHM H
nOAy4HTb eAHHH'HyIO 4HCTYK0 BeAH'HHy aKTHBa HAH nacCHBa, KOTOpaH AOAKHa OTpa2KaTb
HOpMaAbHOe PaCX0CAeHHe B cpoKcax nOATBep2IAeHCHH nepe'IHCAeHHH. Ha npaKTHKe me
HeCOTOpbie 6aHKH BBOAST B OT'ieT AaHHbIC no 6pyrro-aKTHBaM H 6pyrro-naccHBaM; 6 1 eCAH
6aHK yTpaTHA KOHTpOAb HaA CBOeC BHyTpeHHeH CHCTeMOH KAHpHHFOBbIX paCqeTOB,
COOTBeTCTBYpoLMHe nO3HUHH MOryT CTaTb KIpynHb1MH H HcKa2Kaio1IHMH CyMMy o6ujHx aKTHBOB H
pe3yAbTaThI aHaAH3a COTBCTCTByJ.liHX OTHOIneHHH. ABTOP AaHHOH pa6oTbl npeAnoqHTaeT
BapHaHT BmaHMowameTa B ny6AHKyeMbIx (PHHaHCoBbIX oT-IeTax H B AaHHbIx, npeACTaBAReMb1x
AAR aHaAH3a, C TeM mTo6bi no KaKAoMy oTAeAeHHIO OHH npHBOAIAHCb oTAeAbHOH CTpOKONi, HO
OAHOBpeMeHHO - BapHaHT BeAH'HH-6pyrTo B oTmeTax AAR peryAHpyIOWHX opraHoB, C TeM
oTo6bl Aio6as noTepa ynpaBAHeMOCTH MorAa 6blTb Bbi3BAeHa 6aHKOBCKHMH KoHTpoAepaMH.
61 rOCyAapCTBeHHblH KoMMep9eCKHH 6aHK Co3AaBaA BHAHMOCTb lpeBBOCXOACTBa B pasmepax no paspBAy
MecTHbIX onepagHHi HaA KpynlHbIM Me2AyHapOAHbIM 6aHKOM; OH nOKaBbIBaA OrpOMHylO saAoAmeHHocTm emy cBOHx
oTAeAeHHH no AaHHbIM q,HHaHCOBbIX OT'ieTOB nIOCAeAHHx, TeM CaMbiM o6yCAoBAHBax HH UHmo HX aKTTHBOB H
naccHBoB, a MemAyHapoAOHbiH 6aHx HCXOAHA H3 nlpHHUHnla B3aHMo3ameTa. FlocAe TOrO KaK HagUOHaM3HpOBaHHbiH
KoMMep9ecKHH 6aHK nOCTynHA TO"HO TaK me, OKa3&AOCb, 'TO OH CTaA ropaBAo MeHblue Me2KAyHapO4HOFO 6aHKa.
3ToT npHMep nOKa3blBaeT HeCOBnaAeHHe npHOpHTeTOB: ecAH FoCyAapCTBeHHbie 6a&KH 6oAbLe osa6oIembl
paaMepaMH OnepaUHA H CBHR3aHbIM C STHM npecTH2eM, TO 'iaCTHbli 6aHK HHTepeCyeT BqxpeKTHBHOCTh pa6omi B
BHAe npH6biAH Ha CBOH aKTHBbl (a MomeT 6blTb, H HH3KHi ypOBeHb PHCKOB).
84
EaA&mc
TpaHsNHwbre Uo3HgHH B npHMepHOM HOpMaTHBHoM OT'ieTe HpHAomeHUh1s I noKa3aHbI B
CTaTbe 3aHMbI KpeAHTHbIM y'pe?iAeHtHM (CM. BbIlme). OAHaKo BO MHOrHX CTpaHax npiHHTO
npHBOAHTb aTH no3HUHH B pa3AeAe ApyrHx aKTHBOB. CIoAa BXOAHIT seKH H ApyrHe
o6paigaioujHecH HHCTpyMeHTbI, KynAeHHbie y KAHeHTOB, o6biMHO C npaBOM o6opoTa, KOTopble
BblnHCaHbi Ha ApyrHe 6aHKH H HaxoAHqTCH B npoi3ecce KAHpHHra HAH HHKaCCaUHH. 06blqHO
pHCK, conpH2KeHHbiA C aTHMH no3HiHRMH, HesHatIHTeAeH, eCAH HaAem2Hbie KpeAHTHb1e
npogeAypbi H cpeACTBa onepaTHBHoro KOHTpOAH o6ecnemHBaIoT HX sa'ieT B COOTBeTCTBHH C
MeCTHb1MH npaBOBbIMH HOpMaMH, C TeM 'ITO6bI TaKHe nO3HUHH HHorAa nOHBARAHCb B CTaTbe
TeKyujHX HAH 6e3pHcKoBbix aKTHBOB. Ho nocKoAbKy aTH onepaHH npeAcTasBA.ioT co6oi
pc3yAbTaT HOpMaAbHOH 6aHKOBCKOi Ae4HTeAbHOCTH H nOTOMY CTa6HAbHbl, CCAH 6aHK
npoAoAmaeT 3aHHMaTbCq CBOHM AeAoM, HX o6beM He HHTepeCYeT PyKOBOACTBO C TOIKH 3peHHfl
AHKBHAHOCTH, XOTH B nAoxo ynpaBAMeMbix 6aHKax MO0KCT HMeTb MecTO TaKoe OTKAOHeHHe OT
HOpMaAbHOH 6aHKOBCKOHi npaKTHKH, 'TO paccmaTpHBaemble nO3HUHH Ha'HHalOT O3Ha'IaTb
cyuleCTBeHHblfi KpeAHT HAH onepagHOHHbliH pHCK. 06 BTHX aKTHBax Aynuie Bcero coo6ujaTb B
pamKaX KaTerOpHH o6blrqHO He3HaqtHTeAbHbIX CyMM C HeOnpeACAeHHbIM PHCKOM H B KOHUC
yKa3blBaTb CpOKH noralweHHH.
* 7pN7HTrarozgyecH npogeHri npecACTaBA3IOT co6o0i npogeHTbl, HapaUgeHHble no
npocpo'ieHHbIM KpeAHTaM, KOTOpbie euMe He nOAy'eHbI OT 3aeMWHKOB HAH aBTOMaTHqCCKH
OTHeceHbl Ha Ae6eT CCyAHoro HAH oBepApaqpToBoro c'eTa. B AaHHYIo KaTeropHIo BXOAIT
npogeHTbi, HapaUgeHHbie, HO elge He noAy-leHHbie B COOTBeTCTBHH C OCHOBHbIMH CPOKaMH H
YCAOBHBMH 6aHKa B OTHOlUCIHHH npeAocTaBAeHHH KpeAHTOB, a BO3MOmHO, H npOCpOmeHHbie
npomeHTbI. B 3aBHCHMOCTH OT npHHHTorO B CTpaHe MeTOAa HHKaccaUHH npogeHTHbIX nLAaTe2KeH
AaHHaH KaTeropHsi Mo2KeT OKa3aTbCJR 3HaqHTeAbHOH B cpaBHeHHH C ipogeHTHbIM AOXOAOM
6aHKa.6 2 PaCCMaTpHBaeMaH KaTeropUH aKTHBOB MO2eT npeAOCTaBHTb BO3MO2HOCTb OIJeHHTb
ypoBeHb nAOXHX KpeAHTOB B TeX CTpaHax, rAe npHHHTO npocpoqeHHbie npogeHTbl yKa3blBaTb
B AaHHOH KaTerOpHH, H OAHOBpeMeHHO nOHHTb, KaK OCyijeCTBAHeTCH ynpaBAeHHe npoUeccoM
HHKaCCaUHH npOgeHTOB. HanpHMep, eCAH YCAOBHHMH npeAOCTaBAeHHH KpeAHTOB onpeAeAeHa
o6s3aTeAbHOCTb CMCKBapTaAbHOU BbIlnAaTbl 3aeMigHKaMH npOgeHTOB, TorAa CyMMa
npH-IHTalOHlHxcn npogeHTOB ropa3Ao HaAe2KHee, 'leM cyMMa HapaU4eHHA rpogeHTOB 3a KBapTaA,
noMo2KeT BblHBHTb SHaqHTeAbHbie HenAaTe2KH, oco6eHHo eCAH AaHHaH KaTeropHH yBWAHIHBaeTCi
6blcTpee, meM nOpT(pCAb pHCKOBbiX aKTHBOB. B CTpaHax, rAe pacnpocTpaHeHo OBepApa()ToBoe
(pHHaHCHpOBaHHe, noAAem2aigHe yriAaTe npOUCHTbI MOryT 6 bITb OTHeCCHbI HenOCPeACTBeHHO Ha
Ae6eT oBepApaq)TOBoro cqeTa, BCAeACTBHe 'ero BO3paCTalOT PHCKOBbie aKTHBbI H yKpblBaeTcR
CyMMa HeBbiLnAameHHbiX npOgeHTOB.
62 HanpHmep, B cTpaHe, rAe flOUeHTbX no BCeM K_eAHTaM BbInAa9HBaIOTCR flepHoAH4eCRH B Te'eHHe BCerO
roAa, HaripHMep, e2KeKBapTaAbHo, H COOTBCTCTBybOulJe CmeTa-4aXTypbl paCCbiAa10TCR sapaHee c UeAbMO HanOMHHTh
KAHeHTaM o noAAema1IHx yflAaTC CyMMax, AaHHaR KaTeropuH MOmeT 6blTb OTHOCHTeAbHO He6oAbUIOH H
oTo6pa2maTb TOAbKO npOCpOpmeHHbIe npOUeHTHbie nAaTemH. OAHaKo ecAH B cTpaHe npHHRTO HHKaccHpoBaTh
npOUeHTbl TOAbXO pa3 B rOAy HAH no6Am2e K OKOH9aHHIO ()HCKaAbHorO roAa AAR 6aHKa, HaAeRThCR Ha nBaMETh
KeHCHTOB H BCTynlaTb C HHMH B KOHTaXT TOAbKO B TOM CAyMae, eCAH nIpOUeHTbl OCTaWOTCN HeyIIAa4eHHbIMH
HeCCOAbXO MeCRSeB nocAe HacTynAleHHj cpoKa HAAaTeCa (Kax maCTO 6bhBaeT C c.-x. 6aHKaMH), TorAa AaHHam
KaTerOpHR MOmeT OTpa?KaTb HaH6oAbuiyio maCTb HB noAAe2KaUeH yIIAaTC Ha KOHeg rO4a CyMMhI npOuenTimrX
nraTe2KeH.
85
HInepi7peNposarne fNHa1aCOBON 'oTeTHocTN
* 4py7we 7IpNHYNvaiUgmecs IOCTyIZAeHHH o6bIqHO He Apo6HTCR Ha COCTBAwOmioHe H
OxBaTbIBaKOT npH'HTaIOUjHecC C6 opbi, peHTHbIe riaTem2rH 3a CAaHHyiO B apeHAy TpeTbHM
CTOPOHaM co6CTBeHHOCTb 6aHKa H T. n. 9TH COCTaBARIOl He o6bIqHO HeBCAHKH H BKAIOmaIOTCR
B KaTerOPHIO ApyrHx aKTHBOB.
* HaYNHcAeHHe npeABapHTeAbHO OnAaqeHHbIX paCXOAOB OXBaTbIBaeT, K npHMepy, 'aCTb
CTPaXOBbIX B3HOCOB, BHeCeHHbIX 3a nepHOA, npoIIleAUlIIHH CO AHR nOAnHCaHHR q)HHaHcoBoro
oTqeTa. 4aHHaf KXaTeropHH HaBeAHKa H o6blIHO BXOAHT B pa3pRA ApyrHX aKTHBOB.
* 4parOgeHHble MeCaAbl MOrYT HMeTb 3HaqeHHe B HeKOTOPbIX CTpaHaX H no
OnpeAeAeHHblM HCTOpHneCKHM npHIHHaM HX MOryT noKa3biBaTb oTAeAbHOH CTpOKOH 3AeCb HAH
Aa2Ke nOA HaAH4HOCTbJO, Aame eCAH BKBHBaAeHTHaR CyMMa He3HaqHTeAbHa. 6 3
HIPHBeAeHHblH 3AeCb nepeqeHb He RBASeTCH HC'iepnbIBaiOHM, cnegHaAHCT no aHaAH3y
AOA2KeH HCCAeAOBaTb xaparTep A!060H 3HaqHMOH H Heo6bScHeHHOH CYMMbI H3 KaTerOpHH
ApyrHx aKTHBOB
Bcero ammTHOm
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3HaMeHaTeAeM npH pacCeTe MHOrHX KAIOMCBbIX COOTHOIIIeHHH H JiBASeTCfi HaHAyq'uHM
eAHHHqHblM noKa3aTeAem npH conoCTaBAeHHH 6aHKOB no OTHOCHTeAbHbiM pa3MepaM H
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CEphITme pesepnbr
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npHMeqaHHIx. aTOT naccHB 3iBASeTCR peaAbHbIM, H AAA MeAeH aHaAH3a ero cAeAoBaAo
6bl noaK3biBaTb B 6aAaHce.
* Heo6eCneverniaf Sa4-oTeHHOCT. B HOPMaAbHbIX YCAOBHHX 6aHKy He CAeAyeT
noKa3bjBaTb OBePApaq)T B onepagHfx c geHTpaAbHblM 6aHKoM - (paKTHqeCKH cHTyaUHR
B HHX npoTHBonOAO2KHaA - noCKOAbKy 6aHKy Heo6xoAHMo HMeTb pe3epBbl AHKBHAHOCTH
Ha Aeno.3HTe B UeHTpaAbHOM 6aHKe. OBepApaqTbi H o6ecneqeHHbie KpeAHTbi MoryT
yKa3blBaTb Ha noAAep2KKy 6aHKa B 3aTPYAHHTeAbHbIX CHTYaUHRX CO CTOPOHbl
BeHTpaAbHoro 6aHKa. Hepecqyp npOAoAMHTeAbHaH r nOAAepm2Ka MO2KeT
CBHAeTeAbCTBOBaTb 0 Hem2eAaHHH HAH Hecnoco6HoCTH UeHTpaAbHOrO 6aHKa aqXpeKTHBHO
pearHpOBaTb Ha nOAomeHHe HCnb1Tb1BaiOlJerO 3aTpyAHeHHR 6aHKa.
90
KomMepRecKwe 6aHKHI. Me2K6aHKOBCKHe 3aHMCTBOBaHHH HBABIOTCHI HOpMaAbHb1M
aAeMeHTOM ynpaeBAHHH Ka3HaeCHCTBOM 6aHKa B CTpaHax C aKTHBHbJM AeHe42HblM pblHKOM.
* CYMMbr, no44e.wge yHAaTe no HepBOMy Tpe6oBaHHo. AenlosHTbl ApyrHx 6aHKoa
o6biqHo CBHAeTeAbCTBYIOT o6 OCTaTKax MeCTHOH BaAlOTbl, coxpaHHeMbix HHOCTPaHHblMH
6aHKaMH-KoppecnoHAeHTaMH Ha CBOHX pa6o4Hx cqeTaX B AaHHOM 6aHKe, HAH, ecAH
pe-lb HAeT O (HHaHCoBOH KOMrmaHHH, - TO 0 (3HHaHCHpOBaHHH, o6ecneYHBaeMoM
rOAOBHblM 6aHKoM.
* C cOrAacOBaHHbIMH CpOKaMH HAH nO Tpe6oBaHH[o. OAHH 6aHKH ycnemHee Ao6HBaKYrcSI
noSIBAeHHH y ce6si HOBbIX AenO3HTOB, ApyrHe oKa3biBaioTc5i 6oAee yAa'LAHBbIMH
KpeAHTOpaMH. K 6aHKaM c aKTHBHblM caAbAo 'acTO OTHOCHTCR OTHOCHTeAbHO cTapbie
yqpe2KAeHHA C KOHcepBaTHBHblM ynpaBAeHHeM, KpynlHbIMH pa3BeTBAeHHbiMH CeTRMH
OTAeAeHHH, a TaKmKe rocyAapCTBCHHbe 6aHKH, o6AaAaIouAHe MOHonOAHef Ha
rOCYAapCTBeHHbie AenO3HTbi. BaHKH C AePHIHTOM nAaTemHoro 6aAaHca - BTO, KaK
npaBHAO, MeCTHbie OTAeAeHHR HHOCTpaHHbiX 6aHKOB. IHOCKOAbKy CO3AaHHe CeTH
oTAeAeHHH CTOHT AOporo, rOAOBHOH 6aHK Mo2KeT npeAnoqeCTb CO3AaHHIo
AOnOAHHTeAbHbJX OTAeAeHH4 yeCTaHOBAeHHe KOHTpOAH HaA pblHOYHblMH npOgeHTHbIMH
CTaBKaMH, Ao6HBaACb HX CHH2KeHHH H noAy-iaR, TaKHM O6pa3oM, Ao6aBoqHbie pecypcbi
Ha AeHeC2HOM pbIHKe.
Cy%eCTBCHHbie Me2m6aHKOBcKHe 3aHMCTBOBaHHH, K KOTOpbIM npH6er cAa6bdi 6aHK, MoryT
CBHAeTeAbCTBOBaTb 0 TOM, MTO OH mepec'iyp aKTHBHO 3aHHMaeTCH BbiAatieH KpeAHToB HAH
CTaAKHBaLTCH C npO6AeMaMH npH nOnbITKe nOAyqeHHR KpeAHTOB Ha qpHHaHCOBOM pbiHKe
(Mo2KeT 6blTb, BpeMeHHbIMH, eCAH pOCT nOTpe6HOCTefi B KpeAHTaX HBAHeTCR BHe3anHbIM H
KOMneHCHpyeTCH yMeHb13ueHHeM o6asaTeAbcTB no Aeno3HTaM), H B TaKOM CAy'qae OH rOTOB
npeAAOHTb CTaBKH BbiiLie pblHO4HbIX HeOCTOPO2KHbiM 6aHKaM C aKTHBHbIM CaAbAO; C ApyrON
CTOpOHbl, TaKoH 6aHK MO2KeT 6blTb 3aBHCHMbIM q)HAHaAOM 6oAee KpynHoro 6aHKa H CAY2KHTb
MeCTOM "napKOBKH KpeAHTOB, BO3MOMHo noA 6oAee BbicoKHe npoMeHTbI, 'eM Te, 'TO no
3aKoHy Mo2KeT ce6e nIO3BOAHTb rOAOBHOH 6aHK. FIOBTOMy KpynHble Me2K6aHKoBcKHe
3aHMCTBOBaHHR MeCTHbix 6aHKoB pa3BHBaioIMHXCq CTpaH Tpe6ylOT oco6oro BHHMaHHH CO
CTOPOHbI CnegHaAHCTa no aHaAH3y.
B npHMepHOM HOPMaTHBHOM oTYeTe 6aHKH CO3HaTeAbHO OTAeAeHbl OT (HHaHCOBblX
yqpe2KAeHHHM. 3 To riomoraeT BbiRBAeHHlo CHTyagHui, B KOTOpbiX 6aHK pa3MeiMaeT qlOHAbi B
MeHee KpynHOM (PHHaHCOBOM y'pe2mAeCHHH H o6ecne'iHBaer TaKHM rnyTeM onpeAeAeHHoe
pa3AeAeHHe Me2KAy 6aHKOBCKHMH 3aHMCTBOBaHHRMH H qHHaHCHPOBaHHeM Ao'WpHHX H
aq4HAHHpOBaHHbIx npeAnpHRTHH.
SaIICTBOoaHHN y Ken2yHnapOJWbiX opraHHnaiHii o6bimHo npeACTaBAR1OT co6o0i Oq"-
IUOPHbie 3aHMCTBOBaHHH AAR (pHHaHCHpOBaHHA pa3BHTHR npOMbliuiAeHHOCTH HAH C. X. B
COOTBeTCTBHH C rOCYAapCTBeHHblMH npOrpaMMaMH pa3BHTHR 8KOHOMHKH, He2KeAH 06b1YHOe AAR
6aKoaB mOAyqeHHe KOMMepeCCKHX xpeAHTOB. C TaKHMH O(p-UIOpHblMH pecypcaMH MO2KeT 6blTb
conpUmeH pHCK, CBR3aHHbliH C HHOCTpaHHOH BaAKoToH, KOTOpbliH HHOFAa He BIIOAHe oco3HacTCR
3WeMUHKOM H KOTOpbiM 3aeMU4HK MO?KeT 6 blTb He B COCTOHHHH ynpaBAMTb Hs-3a OTCYTCTBHH y
HCrO COOTBeTCTBYIO%UHX HHCTpyMeHTOB HAH nOAHOMOMHH. HIOTH BCerAa OWX-UIOpHOC
UHaHCHpOBaHHe ceAbCKOXO3.1iCTBeHHbix 6aHKoB H 6aHKoB, qHHaHCHpyKOiLHX pa3BHTHe B
91
HuTepipeTrpoBaHme NOhahcoBo0 orer'j!ocrTw
PaSBHBaOUKTHXC cTpaHax, KoTopble He B COCTORHHHU nOAAepKHBaTb napHTeT cBoe BaAlOTbl
npHBOAHT K: a) rlpsMbIM riOTepIM HHOCTpaHHOH BaAIOTbl AAI 6aHKa, XoTopbliH peliHAcH
npHHRTb Ha ce6a PHCK, cBa3aHHblH C HHOCTpaHHOH BaAIOTOH; 6) KOCBCHHbIM noTepHM
HHOCTPaHHOH BaAIOTbl B pe3yAbTaTe nlOBbiiueHHR YPOBHH HeBbInOAHeHHH o6a3aTeAbCTB, KorAa
pHCK, cBH3aHHbIH C HHOcTpaHHOH BaAiOToH, nepeHOCHTCA Ha KAHeHTOB 6aHKa (o6eHM cTOPOHaM
Tpe6yeTcA peCanHTaAH3agHo CO CTOpOHbi rocyAapCTBa); HAH B) nOTepHM HHOCTpaHHOH BaAioTbi
MeHTpaAbHblM 6aHKoM HAH raSHameHCTBoM, KorAa roCyAapCTBo rapaHTHpyeT pHCK, cBR3aHHbliH C
HHOCTpaHHOfi BaAIOTOH. 67 KpoMe TOrO TaKHe 3aHMCTBOBaHHH no6ymAaloT 6aHKH paCIIIHPHTb
CBOIO AeHTeAbHOCTb CBepx Mepbi 6e3 (POpMHpOBaHHH BHyTpeHHeCi peCypCHOH 6asbi, ITOnpHBOAHT K HeHymHOH npHBbPfKe K HHOCTpaHHOMY (JHHaHCHpoBaHHIo. HO0iTH BcerAa xopouioynpaBASeMbie 4aCTHbie (PHHaHCOBbie y'ipemAeHHH 2KeCTKO orpaHH4HBaloT BCIO 3aBHCHMOCTb OT
HHOCTpaHHOH BaAIOTbl, a rocyAapCTBeHHbie 6aHKH CKAOHHbl npHHHMaTb ee 6e3 Bo3pa2KeHHH.
CYMMbI, IIo4'AeKmaIge Yn'AaTre KAHCHNMM
OCHOBY pecypCOB KOMMep'ecKorO KpeAHTHoro 6aHKa COCTaBAHloT CpeACTBa Ha Aeno3HTax
BKAaA4HKOB. OHH MoryT 6bITb OTpa2KeHbl B cpHHaHcOBbIX OT'eTax no BHAaM HCTO'IHHKa HAH
THrIaM AenoSHTOB. B HAeaAe, ecAH OAHa (popMa npeACTaBAeHHR Bbi6paHa AAR 6aAaHca, TO
Apyryio CAeAoBaAo 6bI OTpa3HTb B noCTpaHHI]HbIX npHMe'aHHRx. 06e AOA2KHbl 6blTb AOCTynHbl
AAR HaA3OPHbIX OpraHOB. AaHHbie o6 HCTOIHHKaX HAH cTpyKType Aeno3HTOB CaMH no ce6e
MoryT H He cnoco6cTByeT BbIRBAeHHIO CHAbHblX H CAa6bIx CTOpOH; AAR 6oAee aCpeKTHBHOro
aHaAH3a Heo6xoAHMo npOCAeAHTb H3MeHeHHe AaHHbIX BO BpeMeHH H cpaBHHTb AaHHbie no
COCTaBy AenO3HTOB C aH&aAorH'HbIMH CPeAHHMH AaHHbIMH no rpynne POACTBeHHbIx 6aHxoB.
HICTOqHHKH AenOoHTOB peAKo nlOKa3bIBaIOTCH C noApo6HOCTSMH, AOCTaTO'HbIMH AA TOro,
-ITo6bi HACHTH(pHUHpOBaTb CTeneHb HX KOHUeHTpaUHH, OAHaKO HeKOTOpbie KaTerOPHH MOryT
cnoco6CTBOBaTb npOHBAeHHIO npHPOAbl AeHTeAbHOCTH 6amKa, HanpHMep:
* Focy4apcrBeHHbhe .4enosHmr moryT 6bITb 3HaMHTeAbHbIMH B 6aHKe, KOTOpblH BbICTy-
naeT B KaMeCTBe roCyAaPCTBeHHOrO KAHPHHrOBoro 6aHKa. 0AHarO BeAOMOCTH no
BbInAaTe 3apa6oTHofi riAaTb1 rocyAapCTBeHHbIM cAy2KauJHM, CBOAHMbie BOeAHHO B KOHUe
Ka2KmAOO MecHJa, MOryT CTaTb npH'qHHOH 3HaqHTeAbHbix XOAe6aHHH CyMMbl Aeno3HTOB
(H Ka'eCTBa KaCCOBbIX ycAyr, npeAOCTaBAHemblx KAHeHTaM) B TemeHHe MecsAqa.
HIoAo6Hbie 6aHKH He MOryT HCnOAb3oBaTb 8TH BpeeMHHbie CpeACTBa AAR KpeAHTO-
BaHHH, OCHOBHa8S HX xIaCTb oTO6pa2laeTCH KaK HaAH'HoCTb B xpaHHAHule; KpOMe Toro
OHH MoryFT noKa3bbBaTb B CBOHX oT'eTax 6oAee BbiCOKylo (H HAAIosopHylo)
AHKBHAHOCTb.
* Pocy4apcTsBeHHbMe 7pC.4IIpJ,0RTH nOTeHMHaAbHO MOryT CAy2KHTb KpynlHbJM HCTO'IHHKOM
Aeno3HTOB. OAHaKO Orb1T psAa CTpaH nOKaSaA, 'TO OHH MOryT npHMo HAH KOCBeHHO
67 HanpHMep, rocyAapcTBo MomeT rapaHTHpoBaTm BoBMeeIJeHHe noTepb B HHocTpaHHOH BaAOTe, noHeceHHbix4)HHaHcoBoM yqpemAeHHeM, s o6MeH Ha rOTOBHOCTb 6aiKa nIoAyqHTm saM B HHOCTpaHHOH B&MOTe, B KOTOpOHrOCyAapCTBO Hy?AaeTCA 6oAbIIIe, 'eM 6aHK. B HeKOTOpbiX cTpaHax HTOmOBbIe nOTepH HHOCTpaHHOH BaAUOTbloKasbIBaOTcSl HacToAbxo 6oAbmHMH, wTO rocyAapcTBo npeKpanMaeT TaKoe BOSMeWeHHe, H 6aHK nonaAaeT BHe6aronpHRTHOe pHHaHCOBoe noAomeHHe.
92
SMAJac
3aBHCeTb OT UeH, a cama 3aBHCHMOCTb 6aHKa OT TarHX AelO3HTOB HBAHeTCSI cKopee
cAa6OCTbIO, HemeAH CHAOH.
jeno3uma' vacTHoro cewropa MoryT 6 blTb KpynHeHiIUHM CerMeHTOM KaK HCTO'IHHr
AenO3HToB; B CTpaHaX C pa3BHTOf 6aHKoBCKoiu CHCTeMoi OH 06
biqHO npeAcTaBmAeT
co6o0i HaH6OAee AHBCpcHt4HpOBaHHbIi H CTa6HAbHblH HCTO'IHHK qHHaHcHpoBaHHR.
OAHaKo B pa3BHBaioI1jHXCR CTpaHaX Ha Hero MomeT npHXOAHTbCH AHlUb MaAaH 'iaCTb
(PHHaHcHpoBaHHH, TeM 6oAee He3HaqHTeAbHaR TaM, rAe He3Haq'HTeAbHO AoBepHe mHpo-
KOi ny6AHKH K 6aHKOBCKOfi CHCTeMe.68
BHA}1 AenO3HTOB. LUHPOKO pacnpocTpaHeHo aAbTepHaTHBHOe npeACTaBAeHHe no THnaM
AenO3HTOB 6ea yKa3aHHs HCTO'HHKOB. OICKOAbRy AOArocpo'Hbie AenO3HTbl AOpOme, COCTaB
AenO3HTHoH 6a3bi OTpamaeT oco6eHHocTH HaMHoHaAbHoH CHCTCMbl q)OPMHPOBaHHH c6epemeHHU
H aBqxeKTHBHoCTb MapKCTHHrOBbIX ycHAHu 6aHKa. 06blnHo 6aHK CTpeMHTCH HaHTH paBHOBecHe
MemAy OTHOCHTCAbHO Ae4UCBbIMH KpaTKoCpO'IHbIMH H 6oAee AoporHMH AOArocpO4HbIMH
AenO3HTaMH (CM. BbIle). H3MeHeHHe CTpyKTypbl AenO3HTOB BO BpeMCHH MOmeT CBHAeTCAb-
cTBoBaTb o6 H3MeHeHHH TaKTHKH H CTpaTerHH ynpaBAeHHR. K npHMepy, eCAH 6aHK omiHAaeT
CHHmeHHR PbIHOMHbiX npoUeHTHbIX CTaBOK, OH MOmeT CAeAaTb ynOp Ha KpaTKOCPOiHb1e
AenO3HTbi H Ha'aTb YACAHTb MeHbIJIC BHHMaHHH AOArOCpO'IHbIM (Bo3MOmHo 3a C'1eT ynAOujeHHH
KpHBOU AOXOAOB), C TeM MTo6bi yMeHbWUHTb cpeAHHe CpOKIH noraiueHHR B HaAemAe, 'TO CTOH-
MOCTb qHHaHCHPOBaHHn ynaAeT. Hao6opoT, eCAH o2KHAaeTcH nOBbiuieHHe pblHO'HbIX npomeH-
THbIX CTaBOK, 6aHK yAcAReT oco6oe BHHMaHHC AOArocpO4HbIM Aeno3HTaM, C TeM, 'ITo6bi KaK
Mo2mHO AOAbtUe yAep2KHBaTb OTHOCHTeAbHO HH3KHe TeKYIMHe CTaBKH nepeA O2KHAaeMbiM HX
nOBblieHHeM. r pH BbilBAeHHH H3MeHeHHH B CTPyKType Aeno3HToB CAeAyeT BbinOAHHTb
CpaBHeHHe C aHaAorH'IHbIMH 6aHKaMH Ha TOM me (IHHaHCOBOM pbIHKe, tITo6
bi noHHTb,
OTpamaeT AH BbiRBAeHHOe H3MCHeHHe HCKYIO o6ijyio TeHACHUHIO, HAH nOBeAeHHe 6aHKa
OTKAoHReTCHI OT pbIHO-1HOrO.
* Jetrosiw .4o BocTpe6oBaHHq OTpama1OT pa6onHe OCTaTKH Ha cqeTax H HBARIOTCH,
TaKHM o6pa3oM, onepaIHOHHO-OpHeHTHpOBaHHbIMH. KaK TaKOBbie OHH MoryT 6blTb
BOCTpe6OBaHbI B Aio6oH MoMeHT BpeMeHH H B TeOpHH npeACTaBAAioT co6o0 HaH6oAee
HecTa6HAbHbli HCTO'RHHK qpoHAOB. OAHaKO Ha ripaKTHKe aTH OCTaTKH, KaEK rpaBHAO,
CHAbHee 3aBHCRT OT o6euii BKOHOMHIeccoKi aKTHBHOCTH, meM OT npOgeCHTHbIX CTaBOK
A0 Tex nop, noKa pbIHO'Hbie CTaBKH He nOAHHMa1oTcS1 'epec'yp 3HaIHTC.AbHO, a 6aHIK
OCTacTcH HaAe2KHbIM. 06bl'iHO, no TaKHM AenO3HTaM He Ha'IHCASIOTCH npoleHTbl.
* 4enuosHm ,40 BOcTpe6oBaHHjI KOpIlOpagHH HAH yYpef.4cHHR He HMeiOT 3apaHee
YCTaHOBAeHHoro cpoKa noraiueHH.I, HO MoryT 6blTb BOCTpe6oBaHbl no yBeAoMAeHHH 3a
YCTaHOBAeHHOe 'IHCAO AHefi. HIo CYTH AeAa, pelIb HACT O c6eperaTeAbHblx cqeTax
KopnopajHH, HO pa3Mepbt BO3MOmHbIX H3bRTHT MoryT BblHyAHTb 6aHK nOTpaTHTb
HecKOAbKO AHCH Ha nOHCK pe(PHHaHCHpOBaHH.R. B 3aBHCHMOCTH OT CTpaHbi no
AenO3HTaM A0 BOCTpe6oBaHHR yBeAOMAeHHe Heo6xoAHMo 1OAaEBaTb 3a 2-3 AHH; CCAH
68 TaK CAylHAocb B YraHAe, rAe HacAeAHe rpa2AaHcKoH BOHHbl H IlOAPbIB AOBepHR K 6aHKaM O6yCAOBHAm
naAeHHe AoBepH1 K pHHaHcoBoH cHcTeMe B UeAoM; B peyAbTaTe LUHpoKaA ny6AHKa nepecTaAa AeAaTh BK^aAbi B
6aHKH.
93
HfinepnpernpomauNe EpNraIfcosoH orqeroocTw
mie CpOK BocTpe6oBaHHH COCTaBAReT 7 H 6oAee AHeH, TO BblrxAaqHBaeMbdi BrAaA-HKynpoUeHT nporpeccHBHo pacTeT. 6 9
* Cpovohre 4eCo3HThI xapaKTepHSyioTc. MHHHMaAbHbJM 3apaHee yCTaHOBAeHHbIM CpOKOM,
nO HHM BbJI1Aa'HBalOTCR HaHBbICI1IHe flpOfeHTbl, H OHH HBAHIOTCH HaH6OAee
-IYBCTBHTeAbHOH pa3HOBH4HOCTbIO AenO3HTOB. TaKHe AenO3HTbl oTpamaioT KpynHbleMaCTHble H KOpnOpaTHBHble c6epe2KeHHR, NX MOmKHO oTo6pamaTb 8 6aAaHce OAHOHCTpOKOH HAH pa36HBaTb Ha KaTeropHH no npHH3HaKy cpoKa. ECAH AaHHbienpeAcTaBAeHbl C pa36HeHHeM no CpOKaM, TO o6biiHO yKa3b.BaeTCH HCXOAHbliiqpaKTHqeCKHH CpOK, a He -fHCAO AHeH, OCTaBIIIHXCR A0 HaCTyrLAeHHR cpoKa.
* C6eperaeAbHbre 4eIosmHb o6bPiHO OTpamalOT He6OAbujHe t aCTHbie c6epe2fleHHH, no
KOTOpbJM BblnAaqHBalOTCR npOgeHTbl, npoMe2KyToHbie, eCAH C OAHOH CTOPOHbi 6paTb
A4nOsHTbl C BbIAaiei no nepBoMy Tpe6oBaHHIo, a C ApyroHi - CpO'qHbI eAellO3HTbi. B TOBpeMH KaK aTH AenO3HTbl RBAHIOTCR HaH6OAee cTa6HAbHOH 4fOpMOH (HHaHCHpOBaHHH
6aHIa o6WecTToM, HeSHaqHTeAbHbli cpeAHHH pa3mep HX aKBHsaAeHTeH nOBbliueHHb[M
OnepaIHOHHbIM PaCXOAaM Ha OrnpeAeAeHH r AenOHHPOBaHHYIO CyMMy, noaTomy
HeBbICOKH H npOgeHTHb1e CTaBKH no c6eperaTeAbHbIM AenosHTaM.* ,4pywe 4emosmf b!. OrpaHH'ieHHE no HcnOAb3oBaHHIO AenO3HTOB o6ycAOBHAH
nOHBAeHHe HOBbiX ycAyr HAH npOAyKTa, KOTOpblH He OTBseIaeT cpOpMaAbHOMy
OIpeAeAeHHIO AerIO3HTa, HO HMeeT Try mKe eAb. 4aHHaSI HOBaa KaTeropHs - cy6cTrymTbIAeno3HTOB - O3HaqaeT Aio6HMbie Mo6HAH3oBaHHbie pecypcbl, He nOAnaAa!ojHe HH noAO0HO MB BbIliCenpHBeAeHHbIX onpeAeAeHHH.
B npHMepHOM HOpMaTHBHOM oTqeTe FlpHAo?KeHHI I AenoSHTbi KAaCCHq3HIHPOBaHbi noCpOKy - A4 H CBbliue 1 roAa. TaKoe pasAeAeHHe B OnpeAeAeHHOM CMbICAe npOB3OAbHO, HOHaBOAHT Ha MbICAb 0 AOArOCpOqHOH KOMnOHeHTe B Aeno3HTHoi 6a3e 6aHKa. BoAee noApo 6 HyioHHc1opMagHio MOmHO, KaK npaBHAO, nOAY3PHTb nyrem aHaAH3a Bcero npoqpHAa CpOKOB.
B OnlHCaHHH AenlO3HTOB 4aCTO BCTpeIaeTCR CAOBO "o6bzqHo". XOTH KOHlaenlHH AerioHTOB
CTaHAapTHbl, I1paKTHKa MO2KeT MeHaTbCR OT CTpaHbl K CTpaHe, I1OCKOAbKy yCTaHaBAHBaeMbierOCYAaPCTsOM orpaHH1eH1H no npOgeHTHbIM CTaHKaM MOrYT HaPYlUHTb npHBb1IHOe
HCnOAb30BaHHe AenO3HTHbIX CteTOB paBAHMHbIX THnoB. TaKHe HapyllleHHR MOryT CTaTbnpH4HHOH pa3pa6OTKH AenO3HTonOAo6HblX HHCTpyMeHTOB, KOTOpbie Ay6AHpyIOT CTpYKTYPYHOPMaAbHbIX AernOSHToB. 3aKOHoAaTeAbCTBO cTpaHbl H n0AX0A K c6epeereHNHM OripeAeARiOT,'TO HMeHHO SHBAReTCM HOpMaAbHbIM AAR cTpaHbI, H 3Ta HOpMa MO2KeT 3HaMHTeAbHO
MeCHTbCH OT CTpaHbI K CTpaHe. TaKHM o6pa3oM, aHlaAH3 cocpeAoTo'HBaeTCR Ha cpaBHeHHH
KOHKICTHblX 6aHKOB C noAo6HbIMH HM H BbIBAeHHH BSMeHeHHN BO BpeMeHH.
ilHocTpaHHeMe o6msaTeAbcTBa MoryT 6blTb noKa3aHbl KaK noApa.3AeA 6aAaHca B CeAOM(FpHAomeHHe I) HAH OTAeAbHO OT ApyrNX rlaCCHOB, nIOCKOAbKy C HHOCTpaHHOH BaAiOTOH
69 Aenoswrbi A0 BOCTpe6oBaMHR KopnopaUHJ He I4AeHTHq)HUHpyIOTCR B Ka9ecTBe caMocToRTeAbMOH KaTeropHNB rIpHMepHoM HopMaTHBHOM oTieme. B cTpaHe, AAi KoTopoH q)OpMa aTOro oTqeTa 6biAa paspa6rTama, B pa3pSAC6eperaTeAbHbJX AenonToHB BXO4HAH OIIUHOHbI KOAA CO CpOKOM, B HeKoTopbzX CAyqanx CBbiUe 1 roAa. TaKHMo6pasoM, AeCOBHThl A4 BocTpe6oBaH8H 6buw KOi4CoAHAHpOBaHbI B c6eperaTeAbHbie cqeTa.
94
SaAauC
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CTpaHaX 3anHcH B KHHraX 6aHKOBcKoro y'eTa (a He pOpMaAbHOe corAaleUHHe 0 KpeAHTe)
CAy2KaT OpHRAHIeCKH AOCTOBepHbIM AOKa3aTeAbCTBOM 3aAOA2KeHHOCTH KAHeHTa, nO8TOMy
npeKpaueHHe y'eTa HapaWeHHHs MOmeT AHIwHTb 6aHK BO3MO2KHOCTH npeAbIBHTb npeTeH3HH K
iAHeHTy. BbIXOA B noAo6HoM cAy'ae - npOAOA2KaTb perHcTpaUHIO HapaujCHHblX npOleHTOB Ha
c'IeTe KAHeHTa, OCTaBARR ce6e BO3MOmKHOCTb npeAbaBAeHHR HcKa, HO nepeHeCTH 3anHCb
npoUewroB K noAy3ieHHIO B pe3epB, a He B AOXOA, 'TO 6 bl He 3aBbImaTb nOCAeAHHH.
3 aIOHRbie npeTeURSH OXBaTbiBaiOT o2KHAaeMbie pa3peuieHHR cyAe6Hblx npogeCCOB, B
KOTOpblX peUleHHe cyAa ei_qe He C(POpMyAHpOBaHO HAH npHcy2KAeHHbie BbUlAaTbl eCle He
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nlepeogeHomebui peCePB AOAmeH OXBaTbIBaTb Pe3yAbTaTbl peBaAbBaIHH aKTHBOB B TOH
qacTH, KOTOpyIO HeAb3H BHAIo'aTb B pac'ieT AOCTaTO'qHOCTH KanHTaAbHoH 6asbj. 3 TOT MoMeHT
He OTpameH B npHMepHbIX HOPMaTHBHbIX oTmeTaX, nOCKOAbKy CTOHMOCTb HeABH2KHMOCTH B
Ka.AO4H KOHKpeTHOH CTpaHe HeB03MO2KHO peaAHCTHqHO OUeHHTb, BXAIOmaH pbIHO'IHyIO
CTOHMOCTb aAMHHHCTpaTHBHbIX 3aAHHH, 'TO BamHO AJlAf nIpaBHAbHOH peBaAbBaUHH aKTHBOB.
OAHaKo B CTpaHaX C BbICOKHMH TeMnaMH HHpaIHH H (pyHKIgHOHHpyIOH4HMH pbIHKaMH
HeABHMHMOCTH nepeoIeHKa CpHKCHPOBaHHbiX aKTHBOB MOmeT YCTPaHSTb HCKameHHH,
o6ycAoBAeHHbie CAOmHBUieHCR B npOUIAOM CTOHMOCTblO aKTHBOB.
Jpyrne pemepbim. Peqb HAeT 0 pe3epBax no ApyrHM no3HUHRM, no XOTOpbiM 6 aHK
omKAaeT paCXOAOB, CBRSaHHbIX C TeKy1IHM HAH MHHyB1llHM nepHOAOM. HanpHMep, pacxOAbl
THna aMOPTH3agHOHHbIX OT4HCAeHHH MOryT 6 blTb ycKopeHbI npOH3BOACTBOM AAR CHHmeHHR
99
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HaAora no CpaBHeHHIO C MeTOAOM aMopTH3agHH, Hcnolb3yeMblM B rIy6AHKyeMblx (pHHacCOBblXoTieTax 6aHra. B pe3yAbTaTe yMeHbuiaeTC.l TeKyI4Hfi o6AaraeMbifi HiaAoroM AoXOA H CyMMb1nOAAea2KaUHX ynAaTe HaAOrOB, a 3HaqHT, BO3paCTaeT qHCTblH AoxoA nocAe BbI'eTa HaAora 3aTeKYUJHH nepHoA. OAHaKO, B CBS3H C TeM 'TO o6u4aa CyMMa aMopTH3agHOHHbIX OTqHCAeHHHocTaeTcH Neu3MeNHofi, TaKoe ycKopeHHe TOAbDO cMeigaeT B 6yAyu ee CpOK ynlAaTbi HaAora,nOCKOAbKy o6AaraeMblii HaAorOM AoxoA no CpaBHeHHIO C saperHCTPHPOBaHHbIM B y'eTHbIXKHHraX B03paCTaeT B Te'eHHe nepHoAa Me2Ay 3aBepiueHHem ero AAR HymA cocTaBAeHHS6aAaHca. lpaBHAbHaS npaKTHKa yqeTa npeAyCMaTpHBaeT co3AaHHe pe3epsa nOA OTAO2eHHyiO3aAoAmeHHOCTb no ynAaTe HaAora. ClJHHaHcoBoe y'ipe2mAeHHe nOAyIaeT BblHrpbil B OTHOleHHHnpHTOKa HaAH'IHOCTH 3a CqeT OTAOmeHHOH ynAaTbI HaAora, HO aTO me camoe npeAoTBpaugaeTHCKameNHe AoxoAa 3a TeKyujHH nepHoA B ny6AHKyeMbix qHHaHCOBbIX oTqeTax.
Cy6op,orpoBairMe o6fa2reAbhcTa
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4AaNNyIO KaTerOpHIO CAeAyeT flOKa3bIBaTb TOAbKO B KOHCOAHAHPOBaHHbIX (HHaHcoBDixoTreTax 6aHKa, HMeioli_ero OAHH HAH HeCKOAbKO qIHAHaAOB. B npogecce KoHcoAHAaUHHaKTHBbl, o6R3aTeAbcTBa H KanHTaA (pHAHaAa HHKOpnOPHPYMOTCR B (pHHaHCOBbie oTmeTbirOAOBHOrO 6aHKa. ECAH BAaAeHHe cpHAHaAOM He HBAReTCR 100%-HbIM, qaCTb qHCTOHCTOHMOCTH qpHAHaAa, COOTBeTCTBYIOJa3H AOAe BHeIIHHX aKMHoHepoB, He npHHaAAeC2HTfOAOBHoMy 6aHxy H He AOA2Ha nIpHHHMaTbCq B paC'eT. AAR aTOrO BHeCiuHf co6CTBeHHOCTb BKOHCOAHAHPOBaHHbIX AaHHbix no q)HAHaAaM oTo6pa2KaeTcH KaK ytIaCTHe B KanHTaAe, HeCOCT"BAsuOtgee XOHTpOAbHOrO naKeTa.
,4vrveHx,&r, Ho4'AeHaiffHe RbrHIAaTe
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100
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B CTpaHax, rAe OTAeA3uOT o6a3aTeAbCTBa OT KanHraAa. B 6aAaHce o6brqHo npHBoART
nOAcyMMy" AAA 0614Hx naCCHBOB. HlpHcyTCTBHC HAH OTCYTCTBsHe aTOH fnOACyMMb He HMeeT
HHKaKOrO 3HaqeHHH AAH aHaAHTHKa, KpOMe CTpeMAeHHHR 6oAee meTKO BbIAeAHTb co6cTBeHHbie
41OHAbl, KOTOpbIe He AOA2Hbl onAaqHBaTbCH NS CPCACTB, npHHaHAeaC2KiHx ApyrHM, nOCKOAbKy
Te HaCTaHBaloT Ha B03MeugeHHH.
KA1HTAA7 3
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ABOKH: (1) pHCKH, noAAaioigHecCi onpeAeAeHHIO H pagHOHaAbHO npeAcKa3yeMble npH
HOPMaAbHOM BCAeHHH AeAa, HanpHMep, pHCK naAeHHH CTOHMOCTH aKTHBOB B nOpTq)eAe
BblAaHHb!X KpeAHTOB; (2) PHCKH HenpeACKa3yeMbie, HanpHMep, CBR3aHHbie C H3MCHeHHRMH B
BKOHOMHKe HAH B KOHKypeHTHOH cpeAe, KOTOpb!c MoryT nOPOAHTb BpeMeHHbie TpyAHOCTH AAR
6aHKa, noKa OH K HHM He aAanTHpyeCTC.
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'iTo6bl noAKpenHTb cpeACTBaMH OnbIT 6aHKa no pa6oTe c KpeAHTaMH, KOTOpbIe HaiHHamOT
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OTCYTCTByiOT noAo6Hble pe3CpBbl, a KHH2KHaS CTOHMOCTb nopT(PeAH pHCKOBblX aKTHBOB
A0A2KHbIM o6pa3oM He OTKOppeKTHpOBaHa. TOAbKO B BTOM cAy-iae BO3MO2KHo 6AaronpH.RTHoe
ayAHTopcKoe 3aKmio'eHHe.
KanrHTaA o6ecneqHBaeT 6aHKy pe3epBbl, AOCTaTOqHbie ASA aAeKBaTHbIX AeiCTBHH B AMo6btX
HenpeABHAeHHbIX o6cTosRTeAbCTBax, H noMoraeT H36emaTb HeCrAaTe2Kecnoco6HOCTH B npoUecce
aAa8UTa4HH K H3MeHSIO11HMCH yCAOBHHM. TaKHM o6pa3oM, KanrHTaA npeAcTaBAReT co6oi
aMopTH3aTop Ha CAy4arH Heo2KHAaHHOH aBapHH. Pa3Mepbi aToro aMopTH3aTopa MeHHloTcH OT
CTpaHbl K CTpaHe. CO CTOPOHbI CnegHaAHCTOB no Me2rAyHapOAHOMY peryAHpOBaHHlo 6aHKoB-
CKOH AeRTCAbHOCTH H HaA3opHbiX opraHOB paCTeT AaBAeHHe B HanpaBAeHHH AOCTHmeHHR
AOrOBOpeHHOCTH 0 npHeMAeMbIx ypOBHHX KanHTaAa H MeTOAaX ero H3MepCHHR.
CTONWMOCTaI raHJsraAa
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HeTpOHyThle pe3epBbl
101
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BCTaBica 4.3KanHTaA
J7epamwfhi AaanraA
OnAameHHbAH xanHTaA
YCTaBHOiH xanHTaA
3a BbheOM HeonlAaeleHIIoH maCTH KanHTaAaKanHTaAbHblH pe3epB
CseT npeMHH aKpHH
FIpO'IHe pe3epBbl
Pe3epBbil coaAaimbie H3 npH6blAH
HepacnpeAeAeHHas npH6blAb/y6biTKH 3a nponiAbie roAbi
IlpeABapHTeAbHa.q npH6blAb/y6blTOK 3a npOlIlAblM roA
3a BbPieTOM y6blTKOB TeKygero roAa
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06WHe pe3epBbi
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ApyrHe CoCTaBARIOWHe AonOAHHTeAbHOrO KanHTaAa
HTOrO KAI1I4TAA
TeAbHO BKAaA4'HKoB H ApyrHx KpeAHTopoB, Ha HHX Bo3AaraeTcH 6oAee BbICOKHN pHCK, UOqTOMMy
pe-OHHblM BbirARAHT 6oAee BbICOKoe BO3HarpaMAeHHe, noAyqaeMoe HMH 3a y4aCTHe B CO3AaHHH
aMOpTH3aTopa, no cpaBHeHHIO CO BKAaAIHKaMH. KanHTaA, TaKHM o6pa3oM, RBAHeTcH AOporo-
CTOSIJHM HCTOMHHKOM qpHHaHCHpoBaHHn. HIOCKOAbKy npeAnoAaraeTcHR ,T0 KanNTaA CAMfNT
saxjHTOii B cAyqae yxyAIueHHH COCTOIHHHH pHcKoBbix aKTHBOB (HAH 3aAOA2teHHOCTH no
AenosHTaM, KoTopbie HCrIOAb3OBaHbi AAR noAAep2KKH PHCKOBbix aKTHBoB), BbiAama Aio6oro
KCpeANTa 6aHKoM Tpe6yeT nporopgHOHaAbHoro HOnOAHeHHH co6cTBeHHoro KanHTaAa AAR coxpa-
HeHHR npemHero YPOBHH AOCTaTOMHOCTH KanHTaAbHoH 6a3bl. CTOHMOCTb TaKoro nonoAHeHHR
(AHBHAeHAbl H pOCT HepacnpeAeAeHHfo npH6bIAH, Heo6xoAHMbie AAR npHBAe'eHHR KanHTaAa)
cAeAyeT Ao6aBaTb K npogeHTaM, BbinAa'HBaeMbiM no npHBACeeHHbiM AAA KpeAHToBaHHR
qnHHaHcaM H onepaTHBHbIM H3Aep2KKaM no ynpaBAeHHIO HMH TaKHM o6pa3oM, qTo6bl cyMMap-
HbJe HsAepmKH 6aHKa He nOMewI1aAH eMy npeAOCTaBHTb CAeAy1OIHH KpeAHT. BaHKH, KoTOphbe
He B COCTOHHHH BbInOAHHTb Tpe6oBaHHe Baa3eAbCKoro corAaiiieHHH OTHOCHTeAbHO 8%-HoN
AocTaTo4HoH KanHTaAbHO 6a3bl o6AaAaIoT B Pe3yAbTaTe nOHH2KeHHbIMH BO3MO2KHOCTRMH
nepepacnpeAeAeHHH Bcero KanHTaAa, H nOTOMY o6AaAaloT KOHKypeHTHbiM npeHMyWeCTBOM HaATeMH 6aHKaMH, KoTopbIl BbJAep2KHBsaoT yKa3aHHbliH ypoBeHb. 9
To OAHa H3 nIpH'IHH, 1o
KoTOpoH 6aHKH noCTOHHHo HaCTaHBalOT Ha CHHmeHHH Tpe6oBaHHH no AocTaToqHocTH
KanHTaAbHOH 6a3bi. BaHKH, nOAy'HBUHe pa3peiUeHHe OrpaHHIHTbCH KaHHTaAOM HHmKe cpeAHero
ypOBHH, noAyqalOT OAHOBpeMeHHO KOHKypeHTHOe npeHMyleCTBO HaA 6aHKaMH C 6oAee
BbICOKHM ypOBHeM KanHTaAH3agHH, a 6aHKH C H96blTO8HbxM KanHTaAOM H BoBce HcnbITbiBa1oT
Ha (PHHaHcoBoM pbIHKe TpYAHOCTH, nOCKOAbKy, BeAH KOHKypeHTHyiO 60pb6y, OHH BbIHy2KAeHbl
o6ecnexHsaTb CBOHM HHBeCTOpaM npHeMAeMyio npH6blAb.
0PopmyAa A'ocTarmoVocriv i(aHHraAa
AASI BblpaUHBaHHR KoHKypeHTocnoco6HocTH 6aHKoB H o6ecneqeHHn eAHHoo6pasHa B
OnpeAeAeHHH AOCTaTOqHOCTH KanHTaAbHOH 6a3bi onpo6oBaHo HeCKOAbKO nOAXOAOB.
102
CooTHOuleHHH Ha OCHOBe AenO3HTHOH qaCTH KarnHTaAa. B PeTPOCcneKTHBe KanHTaA
PaCCMaTPHBaAH KaK CpeACTBO 3aUaIrTbl BKAaA4HKOB, noaTOMy 6blAH YCTaHOBAeHbl COOTHOUIeHHR
AAA OUeHKH AOCTaTO'iHOCTH KanHTaAbHOH 6a3bi, KOTOPbIe Tpe6oBaAH OT xpaHHTeAeCi AenO3HTOB
nOAACePHBaTb CBOH KanHTaA B onpeAeAeHHOM OTHouleHHH K CyMMe AenO3HTOB. B pRAe CTpaH
AAR Pa3Hb!X KAaCcOB AenO3HTOB YCTaHOBAeHbl PaMbie q)opMyAbi OnpeAeAeHHH AocTaTo0HOCTH
KanHTaAbHOH 6asbi, npH aTOM Tpe6OBaHHH, KaK npaBHAo, 6blAH BblwIe no AenO3HTaM A0
BoCTpe6oBaHHR, 'leM no Aeno3HTam c6eperaTeAbHblM.7 4
COOTHOWeHHX Ha ocHoBe aKTnBOB. B OCHOBe 6OAee CoBpeMeHHOrO noAxoAa
paccMoTpeHHe KanHTaAa B Ka'eCTBe aMOpTH3aTopa, nomoraioujero npeOAOAeBaTb naAeHHe
peaAbHOH CTOHMOCTH aKTHBoB, npH BTOM Tpe6oBaHHH no AOCTaTOqHOCTH KanHTaAbHOH 6a3bi
OCHOBaHbl Ha YPOBHe B3BeuieHHOrO pHCKa HAH o6igHx aKTHBaX.
BaseAbCKhif KOlIHTeT. B camoe nocAeAHee BpeMR Ba3eAbCKHA KOMHTeT no 6aHKoBcKomy
HaA30py H peryAHpoBaHHIO, npeACTaBARIOUJHH TOYKY 3peHHR rpynnbi Hs 10 MeHTpaAbHbIX
6aHKoB, npeAnoAo0KHA, YTO Heo6xOAHMo B3BellHBaTb B OTHOHIeHHH pHCKa pa3Hbie KaTerOpHH
aKTHBoB, qTo6bi onpeAeAHTb cKoppeKTHpoBaHHbIH BKBHBaAeHT pHCKoBOrO aKTHBa. HanpHMep,
KasHaqeiCKHe BCKCeAR Ha5HOHaAbHoro npaBHreAbCTsa c'HTaioTcH 6e3pHcKoBbiMH aKTHBaMH H,
CAeAoBaTeAbHO, He Tpe6yHOT HOAKpenAeHHR KarHTraAoM. HIOAHOCTbIO o6ecnemeHHMbe 2KHAHIlHbie
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3AaHHH KoMMepqeCKOrO HaHaneHHSI, nOCKOAbKy 2KHAbie 3AaHHR HYMfHbl BCeM H RBARIOTCR
cTpoeHHRM o6igero Ha3HaqeHHH, a KoMMep'ieCKHe Moryr HMeTb cnegIHaAbHoe Ha3Ha'eHHe, H
PbIHoqHaH HX CTOHMOCTb, KaK npaBHAo, Co BpeMeHeM CHH2KaeTcR, oco6eHHO eCAH OHH He
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YTO HeKOTOpbie YCAOBHbie o6RsaTeAbCTBa, RBARIOUHmCS 3a6aAaHCOBblMH nO3H%HSMH, MOrYT
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aKTHBbi AAR onpeAeAeCuH AOCTaTOMHOCTH KanHTaAbHOH 6a3bi. Ba3eAbCKHii KOMHTeT
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8%.
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OnIAaeHHam RaCTb cantlTaAa npeACTaBAReT co6o0 HOMHHaAbHYIO CTOHMOCTb BbInyI1eHHbIX
H o6paulaioUJHxcH aKXHH, K0T0pbC MOryT 6blTb pa3AeAeHbl Ha o6blKHoBeHHble H
npHBHAerHpoBaHHbie.
74 B OAHOH HB cTpaH, KOTOpaJi Ao CHX nop OTKa3blBaeTcn nepeHTH OT OCHOBaHHOrO Ha o6H3aTeAbCTBax
noAxoAa K 6oAee COBpeMeHHOMY MeTOAY Ha OCHOBe aKTHBOB, yTBepM2AalOT, -[TO OCHOBbIBaTb AOCTaTO4HOCTb
KalHTaAbHOH 6a3bl Ha aKTHBax - TO me CaMOe, qTO OUeHHBaTb rIOTpe6HOcTh B KanHTaAe Ha CyMMe naCCHBOB H
'IHCTOA CTOaMOCTH, T. e. Tpe6OEamHJ no AocTaTomHocTH KanHTaAbHoK 6a5b1 - Ha KanHTaAe. 3 ToT apryMeHT He
pa6oTaeT, KorAa peMb 3axoAHT 0 3BaJHTe OT pHCKa - AenO3HTbl KaK o6xSaTeAbcTBa meTKO onpeAeAeHbl, HO
oCTaeTcR HeonpeAeAeHHocTb, AAS KOTOpOH HeO6xoAHM aMopTH3aTop B BHAe co6cTBeHHoro KaxnTaAa,
npeHMyIUCCTBeHHO B nopTqAe aKTHBOB.
103
HmmepnpernpoBaare #DIfamcoBoR orIweIT ocrT
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• 06wtwOBeHHbIe aA1NHH - BTO AeHCTBHTeAbHO PHCKOBblH KariHTaA, npH STOM HXBAaAeAeU Ha npHHMHnaX inapH naccio y'iaCTBYeT B AoXoAaX 6aHKa sepe3 AHBHAeHADlH npHPOCT H3AHIIIKOB CpeACTB, H, CAeAOBaTeAbHO, nOBbUiIeHHe pblHOMHOH CTOHMOCTHaKIHH. 4epmaTe.&H o6bIKHoBeHHbix aKXHHH yqaCTByIOT TaKmCe Bo BCex y6bITKax 6aHKaliepes naAeHHe CTOHMOCTH aKIHHH, OrpaHHqeHHOe TOAbKO BeAHqHHOH HHBeCTHpoBaHHOro
HMH KanHTaAa.
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* Kymy, Inwmbre qpNHBiAcrHpOBaHHbCe aAjHH o6ecne4HBalOT riOAyleCHHe pHKCHpOBaHHOeAHBHAeHAa H o6AaAaIoT BcTpoeHHbIM MexaHH3MoM 3aWHTbl Ha cAy-IaH OTCyTCTBHHAHBHAeHAOB, wTO ynoAo6A9eT AHBHAeHA npOgeHTHOMY nAaTe2Ky, B TO BpeMR KaKFIpHBHAerHpOBaHHaH C y'aCTHCM B npH6biAHx aKIHH o6ecne'HBaeT MHHHMaAbHbiHYPOBeHb AHBHAeHAa, HO AaeT BO3MOmHOCTb Y'aCTHR Ha npHHUHrIaX 1IpH naccIoHapsAy c o6bIKHoBeHHoi aKlgHeH BO BCeX AHBHACHAaX BbfllhC MHHHMaAbHOrO ypOBHH.KyMYAMTHBHaR npHBHAerHPOBaHHaR aKUHH C y'qaCTHeM B AHBHAeHAaX oTpamKaeT Ay'JIHHH3 MHpOB - HO HBARCTCH AHCKPHMHHHpyIOi4eH no OTHOIIIeHHIO x o6biKHoBeHHoii aKIqHH,noaTOMy peAKO BCTpeC'aeTCa B KOMnaHHHX, aKUHH KOTOpbIX AOCTYnHbI lUHpOKOHny6AHKe.
* 4o0oAHHNreAHbirR KarHTa.A. AKUHOHepbI HeKOTOpbiX 6aHKoB COrAaCHAHCb HanpeAOCTaBAeHHe AOHOAHHTeAbHOrO KanHTaAa, eCAH ero 3anpaiuHBaeT PYKOBOACTBO.MoryT AefCTBOBaTb onpeAeAeHHbie yCAOBHH HAH orpaHHqeHHH, a rOTOBHOCTb Hcnoco6HOcTb aKMHOHepOB yAOBAeTBOPHTb 3anpoc o AOnOAHHTeAbHOM KanHTaAe BrIePHOAbl KpH3HCa HBACeTcR OCHOBHOH AeTepMHHaHTHOH npH OTBeTe Ha Boripoc -MO2mHO AH BKAIolaTb aTH CpeACTBa B KanHTaA.
* 3a BbiYeTOM HeOJlmaYeHHoR macmw Kan'raAa. B CTpaHax, rAe npuHHTo rHOKaSbIBaTbyCTaBHblH KanHTaA (KaK B npHMepe IpHHAO2KeHHR 1), HeonAaqeHHyio qaCTb KanHTaAaCAeAyeT BblHTaTb, 'qTo 6
bi nOAylIHTb onAaqeHHyIO qaCTb 06'HBAeHHOrO KanHTaAa.HIOCKOAbKy MaAOBepoATHO, 'ITO npH rOnaAaHHH 6aHKa B 3aTPYAHHTeAbHoe nOAOmeHHeaKMHOHepbi BAO2KaT B 6aHK AOnOAHHTeAbHbie CpeACTBa, BePOWTHOCTb HHBeCTHPOBaHHRAeHer B tnAOXOH HeonAa'eHHbIH KanHTaA AAA nOKpbITHH HenpeABHAeHHbIX rioTepbCAeAyeT HCKAIOHTb, H6
0 HeonAa'CHHbIH KanHTaA cpaKTH'IeCKH He CyuIeCTByeT.75
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104
Aamme
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UAH KOHCOAHAHPOBaHHb1MH B OnAaqeHHbIHi KanuraA. B npHMepHOM oTqeTe HCnoAb3oBaHbi ABe
cy6KaTeropHH:
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HoMHHaAa. B npHHuHne 3Ha'iHTeAbHyIO 4aCTb npH6blAH HHBecTopa, BAomBHeero
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nOBbIllIeHHe KHH2KHOfi CTOHMOCTH aKUHOHepHOrO KanHTaAa cBepx CTOHMOCTH
onAaqeHHofi iaCTH KIanHTaAa Co3AaeT npHpOCT KanUTaAa, KOTOpbIHi o6ecneqHnaeT
npH6blAb HHBeCTOpy npH npoAa2ie aKgHH.
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OTHOUleHHH cnoco6HocTH noAy'eHHR AoxoAa B 6yAyi.eM H oCeHKy PbIHKOM AOCTOBepHOCTH
UHHaHCOBbX OTvieTOB 6aHKa, llpH BTOM B Ka'eCTBe CHCTeMbi 3aIqHTbI BbiCTynlaeT pa3yMHaR
CHCTeMa 6aHKoBcKoro HaA3opa, a TaK2he He3aBHCHMOCTb PYKOBOACTBa B npHHSTHH
pa4HOHaAbHb1X AeAOBbiX pellmeHHU, HaHAy'UiHM o6pasoM OTpam2KaiogHx HHTepecbi BCeX
AepmaTeAei aKUHi.
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nponopUHOHaAbHl aTOfi Ao6aBAeHHOfi CTOHMOCTH, c TeM 4To6bl HOBbie arKIHOHepbI Ha paBHbiX
npaBax Co CTapbIMH y4aCTBOBaAH B llpH6blAH. TaKHM nyTeM (POHAbl HOBbiX aRKHoHepoB
nphfrHpalOrCR K qOHAaM CTapbiX 6e3 AHCKPHMHHaUHH B OTHOuiIeHHH HOBbIX aKU,HOHepOB H
3aTparHBaHHB HHTepecoB CTapbIX.
Ha npasKTHKe KOHfenlaH npHpOCTa KanHrraAa He npHHHMaeTCH B CTpaHaX C HeAOpa3BHTbhMH
pbHKHaMH KanrraAa. B Tofi Mepe, B KaKoHi aKUHOHepbi 3aHHTepecoBaHbI npeHMYIeCTBeHHO HAH
HCKAIOMHTeAbHO B noAy'ieHHH AoxoAa B (PopMe AHBHAeHAOB, KanHTa.Aoo6pa3oBaHHe MO?KeT
6blTb orpaHHqeHHbIM, npeMHm aK1HH MHHHMaAbHOH, a HOBbie BbinyCKCH aKIHH MOryT npHBOAHTb
K ylUeMACHH1O HHTepeCOB CTapbiX aKUHOHepOB.
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C(popMHpoBaHbl H3 AOXOAOB H He nIOAy'eHbl OT npOAa2KH aKUHH.76
PeBepBbi, COaaHHhbie nB npH6bIAH, HAH mepaC7pCe4eAeHHaH npH6bMAb npeACTaBAAIOT
co6ofi reHepHpOBaHHblii BHyTpeHHHMH CpeACTBaMH, nlyTeM yAepmaHHH rIpH6bwAeii OT
pacnpeAeAeHHsi, KanHTaA. TaKHe HaKOAeHHbie H3AHIUKH 6aHKa AOA2KHbl 6blTb cBO60AHbIMH H He
o6peMeHeHHbIMH HHKaKHMH KOHKpeTHb1MH npeTeH3HHMH CO CTOpOHbl KpeAHTOpOB, 'mT6bl Hx
Mo2KHo 6blAO OnpeAeAHTb Kax 6e3ycAoBHo npiHaAAemalge aKluHOHepaM H TeM CaMblM
AOnIOAHRIOIltie aKUHOHepHblii KanHTaA. BapHaHTbx CerMeHTaUHH BapbHpylOT OT CTpaHbi K
cTpaHe, HO He3aBHCHMO OT HCnIOAb3yeMbIX Ha3BaHHfi, OCHOBHOe 3aKAiOMaeTCH B TOM, 'ITO
76 FIpHMepOM MOmeT CAy^2HTb CTOHMOCTb aBTOMO6HAeH, noAapeHHbIX B paMKaX MeeAyHapOAHOH nporpammbi
nOMOiUH OAHOfi pa3sHsBaIoWeiHc cTpaHe, a HmeHHo TaHaIHmn.
105
H,n*pupeTHposaawe VmmaHcooBOH oT'eTHrOCTM
npeBbliUeHHe aKTHBOB HaA naCCHBaMH KaK pe3yAbTaT onepagHH 6aHKa, npHBOAHT K yBeAH'eHH[oKanHTaAa KaK aMopTH3aTopa B paCnOpH2meHHH y'ipe2AeHHR Ha CAyqaiH HenpeABHAeHHb1Xo6cTosReAbcTB H nIOTOMy BTO yBeAHqeHHe npeAcTaBA5ieT co6o0i npHPOCT KanHTaAa.
* PeyepliN o6ero cTpHa3HeaNa. B HCKoTopb1x CTpaHax YaCTb AoxoAa Heo6xoAHMoBblAeAHTb AAR CO3AaHHq pe,3epBOB o6igero Ha3HaqeHHH. KaK npaBHAO, BTO 10 %
AoxoAa, nOKa He ypaBHOBelleH OnAaHeHHbI1{ KanHTaA. C TOiKH 3peHHH y'ieTa, HeTHHKaKOrO cMbicAa B oTAeAeHHH pe3epBoB o6xgero Ha3HaqeHHq OT HepacripeAeAeHHHO
npH6blAH - aTa npaKTHKa, noxome, npeAl4eCTByeT ycTaHOBAeHHIO 2KeCTKHX HOpMaTHBOB
B OTHOI1IeHHH OTmeTHOCTH H AOCTaTOqHOCTH KanHTaAbHoH 6a3bl, BO3MO2KHO, c ueAbOorpaHH'eHHH BbIfnAaqHBaeMblX AHBHAeHAOB.
* Hepacnpe,4eAeHHaHr apH6bIrAb npeACTaBAHeT co6oii HaKOnAeHHbIH yAep2KaHHblH AOXOA
3a BbleToM Alo6bix pe3epBoB o6ujero Ha3HameHHH.
o 3 EbJYCTBvm y6bi7woB renyWero mga. B npHH4Hne, HepacnpeAeAeHHyio npH6bLAbCAeAOBaAO 6bl npOCTO CAO2mHTb C nepBHqHbIM KanHTaAoM nOCAe ayAHTopcKoro
yAocToBepeHHH HX H BbiqeTa BceX HaAorOB H ApyrHX o6R3aTeAbHbIX BbinAaT. TaKHM
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KaK B OT'eTax HpwHAoeHHR 1. OAHaKo y6blTKH TeKyigero roAa CAeAoBaAo 6blnpH3HaBaTb HeMeAAeHHO KaK yuep6 KanHTaAy qepe3 yMeHbil1eHHe pe3epBOB,
(popMHpyeMbiX H3 IpH6bIAH, rIOCKOAbKy BO3HHKuiIaR npo6AeMa, KOTOpaf MO2meT
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77 HcnoAbsooaHHe O6opoTHorO KanHTaAa B KaqCCTBe 3sMeHHTeAR AAR IIOAHTHKH HaCHAbHoH MCcTHOHHHKOpnOpay4HH HMeeT CMbICA, TaK KaK npH 3TOM AoCTHraeTCR paBeHcTBO B BOnpocax CTOaMOCTH (pUHaHCHpOBaHHR.TaKaR npo6AeMa CygieCTBOBaAa c (ppaHIy3CKHMH H RnOHCKHMH 6aHKaMm, y KOTOphbX
6blAU MeHbmlle
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78 HanpHMep, oTAeAeHHR HHOCTpaHHbIX 6aHKOB B HbIo-PopKe B 70-x rr. AOA2KHbi 6blAU BbInoAERThTpe6oBaHHe 108", corAacHo KOTOpOMy aKTHBHbl He MOrAH COCTaBARTb meHee 108% naccHBOB.
106
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6aHKe.7 9 4To6bi yAOBAeTBOpHTb onpeAeAeHHio K}anHTaAa H AOCTH4b napHTeTra C
MeCTHbiMH aFK1HOHepHbIMH 6aHKaMH, BCHO, 'TO aTH AenO3HTbI AOA2KHbl 6blTb
cy6opAHHHpoBaHbl no OTHOuieHHIO K ApyrHM KpeAHTopaM.
O HegelosrmTr O3Ha'iaeT B AaHHOM cAy'ae KOMnbIOTepHbie CHCTCMbl HAH ApyrHe aKTHBbl,
KOTOpbie MO2KLT nepeAaTb rOAOBHOM 6aHK B KaH9eCTBe cBOero BKAa4a, nOMOraA TeM
CaMbiM OTAeAeHHIO H36emKaTb pacxoAoB Ha npHo6peTeHHe TaKoro pOAa aKTHBOB.
HenAoxo npiH 8TOM BbiAep2KHBaTb OnpeAeAeHHoe npeAeAbHoe COOTHOUIeHHe Mem2Ay
AenosHTaMH H HeAenO3HTaMH.
,J4o a RnTeAhrmjF KamrraA
B peTpocneKTHBe, onpeAeAeHHR KanHTaAa HOCHT BeCbMa orpaHH4HTeAbHbliH xapaKTep,
oAHaiKo paMKH aToro OnpeAeAeHHR BO MHOrHX CTpaHaX pacIIIHpeHbl, 'To6bi o6ecne'HTb 6aHKaM
6oAbule rH6KoCTH B npHBAeCeHHH HOBbIX KanHTaAoB. B TO BpCMs KaK onpeAeAeHHe KanHTaAa
AOA2HO 3aKOHOAaTeAbHO BBOAIOUHOHHpOBaTb C H3MeHeHUeM qjHHaHCOBbIX HHCTpyMeHToB,
HMeiOujDHXCR Ha Ka2KAOM pbIHKe, rAaBHaR lAeAb KaniHTaAa He AOA2KHa H3MeHSrFbCA: OH AOA2KeH
CAY2KHTb HCTO'HHKOM (FHHaHCHpOBaHHH, KOTOpOe OKa3biBaeTCR nOA HaH6oAbmef yrpo3oi,
xorAa 6aHK cTaAKHBaeTcS C (pHHaHCOBbIMH TPYAHOCTRMH, npH aTOM H OCHOBHaR 'IaCTb H
fnpoewHTbi AOA2KHbi 6blTb noAfqHHeHbl BceM npo'HM npeTeH3HHM B aApec 6aHKa, KpoMe
npeTeHSHH CTOpOHHHX aK1qHoHepOB. TaKHM o6pa3oM, KanHTaA H Aio6bie AOnyCTHMble
SKBHBaAeHTbl ero AOA2KHbl 6blTb IOCTOHHHbIMH", CCAH TOAbKO He HMeeT MeCTa
cBepxKanHTaAH3aUHR H yMeHbueHHe KIanHTaAa He nOBpeAHT pa3yMHbIM HHTCpCCaM KpeAHTOpOB.
HaH6oAee paCnpOCTpaHeHHbie KaTeropHnH AOnOAHHTeAbHOrO KanHTaAa TaKOBbl:
06use pesepBbl. CorAacHo CTaTHCTHKe, OnpeAeACHHaR npOi,eHTHau AOAH BCeX
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yCTaHOBAeHHyIO BepOSITHOCTb nOTepb Mo2KHo yqeCTb, co3AaB o6ujHfi pe3epB AA nOKpb1THS
nAOXHX AoAroB, a BeAHqHHy pe3epRa Mo2KHo OnpeAeAHTb Ha oCHoBc pe3yAbTaToB
cTaTHcTHqecKoro aHaAH3a noKa3aTeAeH BO3BpaTa 3afMoB, HO He B CBH3H C KaKmM-To
KOHKpeTHbIM KpeAHTOM HAH C HAeHTHdIHUHPOBaHHOH npo6AeMoil. C nparMaTHqccKHX no13HUHHi,
y6WTYKH Ha KpeAHTax SIBASOTCq HOpMaAbHOH COCTaBAAlonMefi 6aHKoBcKoro AeAa, a yMeHbUIeHHe
AoxoAa Ha BCAH'HHy, Heo6xOAHMYIO AAA co3AaHHR H noAAepmaHHH o6u3ero pe3epsa AAA
nOKPbITHR "nAOXHX AOArOB, npeACTaBAReT Co6 oH CpeACTBO ypaBHOBeIiHBaHHH AOXOAOB H
pacxoAoB. K co2raAeHHIO, He BCe HaAOrOBb1e cAym6bi npHHMmaiOT BTOT paFiHOHaAbHbiii noAxoA
H COrAaUialOTCH C9HTaTb paCXOAbi no CO3AaHHI0 pe3epBa 3aTpaTaMH, He o6AaraeMbxMH HaAOrOM.
IloAo6Hble pe3epBbi o6ecneqHBaioT 3aUg4M1y OT HenpeABHAeHHbIX (XOTHI B03MOmHbix) nOTepb H
moryr 6blTb npHqHCAeHbl K AonOAHwTeAbHOMY KanUTaAy.
AoAu, npsHaA&euauJme 6aHKy Ha npasax 'ueHa o6be4HneHHH, KaK noKa3aHO B
nlpHMePHOM HOpMaTHBHOM OT'eTe, OXBaTbIBaIOT HHKaKNM ApyrHM CIOCo6oM He yIHTbiBaeMbIN
79 HMeHHo sTo Ha6AIOAaAocb B Ae iCTHXX oAHomO HHOcTpaHHoro 6aHrla Ha cDHAHnnHHax HeCKoAhbo AeT
HasaA: oTAekHee no CyTH AeAa noAo2KHAo Becb caoa KanHTaA Ha AenOSHT B rOAOBHOM 6aHKe.
107
H,nepnperTpozamme IpIIaIcoIoB orer7HocrCr
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,4oArocpoqHbIii cy6opAHNHpoBaHHblii AOAr He CAeAyeT paCCMaTPHBaTb KaK KanHTaA,eCAH YCAOBHH KpeAHTHOrO corAalUeHH% He rpeAYCMaTpHBalOT CAeAyio0Iero: a) HeBbIrLAaTblnpogeHTOB, eCAH TaKa% Bbmr1AaTa npHBeAeT K HapylU1HH10 Tpe6oBaHHH no AOCTaTOqHOCTHKanHTaAbHOH 6asbi; 6) Bo3BpaTa OCHOBHOH CyMMbl B q3opMe aKgHHi, a He HaAH1qHOCTH, KOrAanocAeAHee MO2KeT o6ycAoBHTb HapyuieHHe Tpe6oBaHHH no AOCTaTOYHOCTH KanHTaAbHOH 6a3br(eCAH npeAnOAO0KHTb, 'ITO CyUeCTBYIOT nOAHOCTbIO aAeKBaTHbie pe3epBbl AA% nOKPbITH%
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108
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109
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110
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112
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orpaHHqeH, nocKOAbKy npoAama H o6paTHa.R noKynKa npeACTaBAAIOT co6ofi o6MeH
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113
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onpeAeARCeTC9 ABYMH cPaKTopaMH, a HMeHHO cyMMaMH, KOTOpbWe nOAyqaeT 6aHK OT: 1) nocpeA-
HHqeCTBa - npeAOCTaBAeHHS OnpeAeACHHbIM AHUaM AOnOAHHTeAbHbIX CpeACTB C MeAb1O HX
npOAYKTHBHoro HcnoAb3oBaHHs; 2) TpaHcqopmaHH KpaTKOCpOIHbIX AenlO3HTOB B 6oAee AOAro-
CpOqHb1e KpeAHTbl UAH npHHHTR HeAopororo KpaTKocpoHoro EKanHTaAa H npeBpaUgeHHH ero B
6oAee Aoporou AoArocpoqHbIH. aTH ABa npoiecca B comeTaHHH C ynpaBAeHHeM: 1) AHKBHA-
HOCTbIO - o6ecnemeHHeM AocTyna BKAaAqHKa K ero CPCACTBaM B Aio6o0 MoMeHT npH Heo6xo-
AHMOCTH; 2) pHCKOM - o6ecneqeHHeM BO3BpaTa ccymKeHHbIX KanHTaAoB; 3) H3Aepm2.KamH -
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COCTaBASIOT nepe'eHb Bcex AOXOAOB H OnpeAeAHIOT BaAOBOH AoxOA, 3aTeM - BCex paCXOAOB H
orpeAeASlloT o6ugHe paCxOAbI; pa3HOCTb 8THX BeAH4HH npeACTaBAHeT Co6oH qHCTbliH AOXOA AAH
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npH6biAix H y6b[TKax AOAMHa 6blTb aHaAorHM'Ha CTPYKType 6aAaHca, C TeM, 'To6bi MomHo
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-fHBaTb npH6blAb. HeaAeKBaTHocTb npH6blAH BBOAHT B HCKyHiueHHe Aame Ay'lllHX pyKOBOAH-
TeAeU, 3aCTaBARs HX HCKaTb npH6b[Ab B 6oAee PHCKOBaHHbIX OnepagHRx, BCAeACTBHH mero 6aHK
noABepraeTcs nOBblwIeHHOH OnaCHOCTH Kpaxa. TaKHM o6pasoM, HeyMeHHe 3apa6aTb!aaTb
115
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AEXBH4IThIC BXThBbI
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HpH6blAb, noAy4eHHHaB B peC3yAbTaTe nOBblUCHHNB 3apa6OTNaB nAaTaPblIO9HOH npogeHTHOH CTaBKH apyrme nAaTb40A0O B BHAe AOnOAHHTeAbHOH OnAaTbi peCAHTHb]X yCAyr ApyxH H BboleAaTb,40104 OT cPOpBap4HhIX XOHTPBKTOB M13AePaowH a C0UFfaAbI1C 06CCne9IeNHe,4pyrHe oT(opBapABHbX KOHTpaKToB BbinAa9eHHbie peHTHbIe nAaTemH4pyriie 4OX0Abl B1 BHAe nlpoIeHTOB ApyrHe onepauHH
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116
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HHKOB. K HeCqaCTbIO AAR cneUHaAHCTa no aHaAH3y, npHBOAHMblH B OT'eTrax npogeHTHbIH
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117
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118
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119
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120
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121
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122
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123
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124
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nOCKOAbKy AAA oCyUgeCTBAeHHS 6aHroBcKoro AeAa Tpe6yeTCH MHOrO AioAeH.
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TaKaA npaKTHKa nO3BOAReT 6aHKaM o6xOAHTb qopMaAbHbie orpaHHseHHH.
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TO'KH 3peHHR aHaAH3a HeT, nOBTOMY BbIAeAeHHe HX HMeeT cKopee nponaraHAHCTCKHs xapaKTep
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HanpHMep, AbroTaMH, KaK npoBeAeHHe 3aceAaHHH inpaBAeHsH B BK3OTHqecCKX MeCTaX.90
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BonpOC.
125
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AeHbraX H 'aCTO npOBOAHTCR oTAeAbHOH CTpOKOHi). CocTaBAHlol4He BTHX pacXOAOBCaMOO'qeBHAHbl:
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KpHTpaKTHbIMH o6a3aTeAbcTBaMH, a Bce ocTaAbHbIe pacxOAbl no AaHHOH CTaTbe RBARiOTCRTeKylgHMH.
HaAorH H AgEeHBHH. B HeKOTOpbiX CTpaHax yCTaHOBAeHbl HaAOrH Ha o6opOT,OTHOCRJHeCA K o6 bemy AeAOBbIX onepalHii, a He K 'HCTOMy AOXOAY (HanpHMep, HaAorH Hao6opoT, HaqHcAAeMbie Ha BaAOBbIH nfpoIeHTHblH AOXOA HAH AOXOA 8 BHAe c6opoB H rLAaTe2KeH
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92 B (I)HAHnnmHax, 50% HaAor c o6oposa BsHMaAcR no sCeM noAy9eHHbiM npoUeHTaM sa HcKmoMqeH4eMMe26aHKoscKHX SaHMcTBosaHKHH oBepHafiT. Ilo6omi bM s4peKTOM JlBHAOCb ycTpaHeHHe CTHmyAa K pasBHTHIocpo'Horo Me2K6aHKoBCKorO pbiHKa, InOTOMY MTO OH noAnaAaA noA 5% HaAor.
126
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o6cAymHBamoJHi HrHTepeCbi rocyAapcT3a.
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CyMMapHbIM (3HKCHpOBaHHbiM aKTHBaM. AMopTH3aI;HOHHbie OT%IHCAeHHR B 6aHKe He HaCTOAbKO
3Ha'qHTeAbHbI, KaK B o6pa6aTbIBaiou4gefi npOMbiLuAeHHOCTH, nOCKOAbKy 6aHKoBcKoe AeAO He
3iBAseTCH KaHHTaAoeMKHM. KpynHbIii npoeKT no aKToMaTH3agHH 6aHKoBcKHx onepaHui MOmeT
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oTpa8HAacb Ha cTapbix 6aHKax, B KOTOpbIX KHH2KHax CTOHMOCTh TaKHX axTHBOB CyfleCTBeHHO yMeHbI1IHAaCb B
pe3yAbTaTe BbICOKOK HHqlMUHH.
127
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B TO BpeMR KaK nepeqHcAeHHbie pacxoAbl s3aqacTylo HecyUgeCTBeHHble no cpaBeHHilo CApyrHMH OnepaUHOHHblMH H3Aep2KKaMH, OHH npeAcTaBAHoT co6ofi flOTeHUHaAbHOcy6IbeKToBHbie BblriaTbl BHeIUHHM CTOpoHaM. OpraHbl HaA3opa H peryAHpOBmHHH moryr
128
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npoMeHTaMH pacxOAbl, OTHOCRHgHecH K HopMaAbHOH AeBTeAbHOCTH 6aHKa H no OTAeAbHOCTH He
npeACTaBARIO1UHe 6oAblUoro 3HaneHHR.CioAa MO0HO OTHeCTH onAaTy ycAyr, He npOBOAHMblX
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npaBHAa - KamAylO 3HaqHMyio no3HuH10 Bb1AeAHTb B OTAeAbHYlO CTpOKy. B TO me BpeMR
onpeAeAeHHe 3Ha4HMOCTH MO2KeT 6blTb AHiueHO HCHOCTH; B HCKOTOPbIX CTpaHax Bbi6HpaioT
HaH6oAee KpynHy1O KaTeropHlO paCXOAOB, a AaAee CnegHaAHCT no aHaAH3y npOHcHHeT
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KpHTepHH PaCKPbITHa COOTBeTCTByIOlgeH Hq)OpMaUHH.
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o6blqHbix 6aHKOBCKHX onepagHH. B cqeTe npH6bIAeH H y6
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OAHOM H3 'qeTbipex MeCT AOKyMeHTa:
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WTO 6 aHKOBCKHe pe3epBbI B KamAbiH inepHoA BpeMCHH TO4HO OTpamaioT H3MeHeHHH
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129
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130
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HanpHMep, OT npH3HaHHR B03pOCmUC pblIHOIHOH CTOHMOCTH 3eMAH, 3AaHHH HAH
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144
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145
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146
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149
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150
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6) 3a BbieToM (-) HaxOnAeHHoH aMOpTH3aUHH
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aa) BbinylUJHHble UeHTpaAhiTbM npaBHTeAbCTBOM H cBI3aHHbIMN C HHM OpraHaMH
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MeCTHoN BAaCTH-
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7. AUNHn N ApyrHe ijNHble 6ymaru (c nepemeHNOA AOXOAHOCTbmO) C
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a) ApyrHe peHHbie 6yMarH C nlepeMeHHblM AOX(AOM
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a) B Apyrux xpeAHTHblX y4pemAeHHNx _
6) B ApyrIx AeAOBbIX npeAnpHSTM9X _
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12. MaTepNuaAhbHe axTHBbi sa BbiweTOM aMOPTISaUHH _
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aa) seMMA H 3AaHmB
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aA) sa ahieOrM HaxOnIAeHHOA aMopTN38auH _ _ _
6) He6aHXOBcxme MaTepmaAbHbie aXTHBbl -
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151
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152
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9. A43uACeHAIb, noAAemaqpe bmnAaTe
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aa) noAnmcHoNo KanNTaA
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6) KanTaAbHbim peaepB
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BB) sa BaNCeTOM (-) y6bT'Ka Ba TeKyigHH roA _
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a) 06WHe pep3CpBb
6) AokH, npHHaaAemaeuHe 6aHKty Ha npaBax mAema o6beAHHeHHsC
B) FlpH6bLAb Texyeero roAa
r) 4pyroA AOnOAHHTeAbNbiH ranNTaA
HToro KcanDETaAa
UiToro o6nsaTeAbCTB R KanKTaAa
153
HknepaperNpommame IJNoHaJcozoa orveTHocro
III. 3ABAAAHCOBbIU OTqET
B NAn.
Bcero B Ap.BaAIOTax
1. 3a6aAancoBbie o6naaTeAbCTnaa) 3a6aAaHcosbie nO3HUHH, POACTEBeHHb]e KpeAHTHbIM Cy6CTHMyraM
6) CpeAWepHcKoBbie 3a6aAaHcoBbie o6A.3aTeAbCTBa
B) CpeAWe-/MaAopHcKoBble 3a6aAaHcoBbe o6s3aTeAbcTBa
r) MaAopHcKoBble 3a6aAaHcoBble o6a3aTeAbcTBa
A) HeoTpa6oTaNHbie KOHTpaKTbl C pHCKOM, cBRBNIaHb]M C (POpB]apAHbIMH npOgeHTHblfH cTaBKaMH
Aa) C ocTaTOMHbIM CpOxOM A0 1 roAa
A6) C ocTaTo'UHbM CpOKOM CBbiwje t roaB
e) HeoTpa6oTaNHbie cpopBapAHble KOHTpaKTbi C HHOCTpaIHOf BaAJOTON
ea) C ocTaTomHbIm CpOxOM A0 I roAa
e6) C ocTawTo'niM cpOKoM Cabiliwe t roAa
2. ByAyuse o6xsaTeAbcTBaa) C6m3aTeAbcTBa no corAaumeHNHM o npoAame H o6paTouM BnKyne
6) flpoMHe
JPYrAA HH0OPMAUHR3. onoBniHm AA KOoppeXTBpOBicH AOCTaTO'HOCTH RanNTaAa o6 beAHneHHble
B 6aAance C a1THBammH DOBbUieBHOrO pnCKa
a) KAacc A - aKTHBbi C HyAeBbIM pHCKOM
6) KAacc B - aKTHBbI c 20 %-HblM pNCxOM
B) KAacc C - aKTHBbi c 50 %.NblM PNCKOM
4. 4OUOAHHTeAbNan HHiqpOpMaZHE 4AA HBMepemHn cooTBeTCTBNu
NOpmaTflNbHM Tpe6oBaHnnM
a) HeTTo AHKBIAHbie aKTHBbl
6) AKTHBbl, B3seiueHNbie no pHcxy IB) CKoppexTmpoBamHbl KanHTaA
1NCAeHBOCTb
5. nepcoHaAa) PyKoBoAHwUHe pa6OTNHKH
6) PAAoBbie pa6oTHHKH
154
1P4AOKEHHE 2. KBAPTAAbHbIH OTYET
E.Ke.vBapTaAbHbIH OTIeT
OT'ICT O Iqp6biAHx H y6biTKax
AHaAN3 CpOYHOCTH
AHaAN3 HopTqpDeA
OcHoBHbie IIoAb3oBaTeAm CpeCA4cT
OCHo08Hbie NCTOqHHKI CpegCTB
KpeuNTbI H HHBecTHJNH u B HecOHCOAHNpOBaHHbre KOmffaHH,
cRBaaHNbie C 6aHiOM
Kpe,gNTbi H HHBeCTHgHH B OCHOBHbiX aIq'oNHepOR
CCy.4bl ypaBAHiOIHM, OHpeAeAgIOINM yOAHTHKl 6aHixa
AHaA maA OHmJfeHTpafHN no cexropam 9KOHOMHKH
AKTHBblI B NHOCTpaHHOH BaAIOTe
06hIamTeAbcTBa B HHOCrpaHHOH BaAIOTe
lipOePHAb CpOKOB 3a4oAweHHOCTH B HHOCTpaHHON BaAJOTe
I
HPHAOPEHHE 2. KRaprTAb Ig orqer
KOfqfV,eOINJoaAbO Q(E)
E?IEKBAPTAAbHbIH OTMETO BHyrperHnH1i (HenpoayAHpoBaHiHli)
Ha KoHeg KapTaAa: 19 _ O lpoayAHpOBaHHbli 6e3 3arAiogeHHs_
(rOA) (MecHm) (MHCAO) 0 rpoayAHipoBaHHblii C 3aKAiOqeHHeM
CocTaBAeH: 19 _ _
(rOA) (Mecflg) (4HCAO))
OTqHTblBaEoqjeecn y-qpemAeHHe: (noxiaAyJcra, KpyIHbIMH uevarHThMH 6yKBaMh)
B Aiue:(paAHH w H )7O,4HCb YHOAHOMOVeHHOFO _)1eAcTBHTe" fpe.=eH")
B cAy'ae BO3HHKHOBeHHSI BOllpOCOB no3BOHHTe:
cIaMfAHHI (neva7HwmH 6yKm,,)
TeAeqoH: 4o6aOnqHblii:
3a1meqaHnU no BanOAHeHHIo
ECAH y Bac B03HHKHyT TPYAHOCTH npH 3anOAHeHHH AaHHoH q)opMbl, CBHmHTecb no
TeAeq)OHY C KOHTpoAepoM, OTBeTCTBeHHbIM 3a Baul 6aHK.
1. 4tanHaS qpopMa 3anOAHHeTCq no COCTOBHHIO Ha noCAeAHHH AeHb KaAeHAapHOrO
Mecsga.
2. OnpeAeAeHHB CM. B AOCbe onpeAeAeHHH BaHKOBCKOH CTaTHCTHKH".
3. CAeAyeT oKpyrAHTb AaHHbie Ao 6AmmaHailuero MHAAHOHa.
4. CAeAyeT npHBOAHTb AaHHbie no AOXOAaM H pacxoAam 3a oTqeTHblH KBapTaA B
CTOA6ue 1 OTMeTa O npH6biARx H y6bITKax, a B CTOA6Ue 2 - KyMyAsTHBHbIe
AaHHbie no TeKyIgeMy roAy.
5. AaHHbie no Aio 6 bIM CyMMaM B HHoCTpaHHOH BaA1OTe Ha AeHb coCTaBAeCIHS
oT%ieTa cAeAyeT npHBOAHTb B nepec,eTe Ha MeCTHYIO BaATOTy.
6. OTnpaBHTb AaHHYIO q)OpMy CAeAyeT B Te'eHHe 'eTbIpHaAuaTH KaAeHAapHb[X
AHie cO AHH COCTaBAeHHJ9 OT9eTa, 4eTKO yKasaB aApec:
BaHKOBCKUHi HaABOP
AApec
ropOA
7. 3 anOAHeHHbie qOpMbI cAeAyeT TaXtme HanpaBHTb B ceKpeTapHaT CAym6bl
HaA3opa no BTOMY 2me aApecy. Ha KOHBepTC CAeAyeT meeTKo HaAnHcaTb aApec.
ToAuKo AARw HCIOAbBOsaBtHK opraHaiu 6arncoBcKoro eajopa
AaTa perECTpa1iA, |aTa nOCTynAeHHH Ha |aTa saBepmernsu
paccMoTpeHHe upoBepKH
157
HmTepipeT,poswIoe loJIaIcOBoiF oTvermocrT
IV. OT4ET 0 rIPHBbIAIX H YBbITKAX
B MAHN.
TemyYjuf C HaHlaAaKMaPTaA rosa
1. lipoUenTuil ieozoA i noAioE6mNe AoxoAb +
a) rlpoUeHT no xpeAHTaM
aa) KasHameiicKHe BeKceAa 6eB nepey'HTbIBaeMbix BeKceAeH
a6) xpeAHTbI m CCyAbi KpeAHTHbIM yqpCeiACeHHoM
aB) KpeAHTbi m CCcyAb xAmeHTaM, BKAIO'IaI nepey'HTbnlaeMble BeKCeAsi
ar) o6AHranHH H ApyrHe eHNHbie 6yMarm C qnlxCHpoBaHHblM npOjeHCToM
6) IlpH6bLAb oT pOCT pbiHOqHbiX cTaBoK, noAo6HaSI npoUeHTHOMy AOXOAY
B) A4XoA B q)opMe KOMHCCHOHHblX B CBH3H C KpeAHTaMm
r) AOXOA OT qlOPBapAHbix xoHTpaKTOB
A) flpowne paaHOBHAHOCTH npouenTHoro AoxoAa
2. 3aTpaTm Ha .MfnAaTy upoueNToa N nOito6nme HaAepwK
a) 3aAoAmeHHocTb xpeAHTHbiM y'pe2KAeHNRM
6) 3aAoAmeHHocTb xAHeHTaM
6a) AenoZHTbi Ao BocTpe6oBaHHai
66) cpo9Hble Aeno03MTbI C HCXOAHbIM CpOKOM A0 1 roAa
6B) Cpo'iHbie AenoHTbi C HcxoAHbim cpoKoM caaime 1 roAa
6r) c6eperaTeAbHbile cqeTa A0 BOCTpe6oBaHHH HAH C corAacoBaHibumd nepHoAaMHyseAoMAeHHN Ao I roAa
6A) c6eperaTeAbHble cqeTa A0 BOCTpe6oBaHHH C corAacoBaHHblMx nepHoAaMHyBeAOMAeHHH CBbOwe I roAa
6e) AenoNHTHbie CePTHlpHKaTbl H Apyrme AenO3HTHbie cy6cTNTyThJ
B) O6&HrapH m Apyrme BbiflyeHHieN o6paujaioqjmecn UeHHbie 6ymarH:
r) ApyrHe aaTpaTbi Ha BbinAaTy npo0,eHTOB
3. 'YNCTi DPOUeCTNIbN AOXOA
4. apyrue onepaUNOuNNae AOXOA HN, me $ eineAH PNaaNMe C KpCeHTaNM +* cCyAamn
a) 40XOA OT UerHbmX 6ymar H HHBeCTHNpi B aKpOHepHblHi KanHTaA
aa) axqHH H ApyrHe ueHHbie 6yMarm C nepeMeHHblM AoX0AoM
a6) IIpOUeHTbI OT yiaCTNR
an) aKxHH B aqxNHAHHpoBaHHblx npeAipHJITHHxx
6) FlAaTa sa yCAyrm H KOMHCCHOHmble
6a) 3apa6oTaHHblN AOXOA
66) 3a BbPIeToM (.) noNeceHHbix pacxoAoB
B) FlpH6bLab/(y6b]ToX) OT qmHNaHCOBbnX onepawHHA
aa) CAeAxii C UeHHbIMH 6yMaramH
B6) paameigeHme UeHHbix 6yMar
an) npu6bIAH/(y6blTmH) OT TOprjoBAm NHOCTpaHHOfl saioTofl
Br) npo'ee
r) AoxoA OT nlOCTynAeeHmil no (PHHaHCOBOMy AHHHry
158
HPHAOAWEHHE 2. KBapraAww orver
IV. OT4ET 0 nPHbbIAIX H YBbITKAX (nPoa.)
ra) noAy4eHHbie no Am3aHry nAaTelKH
r6) 3a BblieToM (-) aMopTN3OaJ,;H npeAocTaBAeHHbix no AH3HHry aXTNDOn
A) FloAymeHHbie peHTHbie nAaTemm
e) 4pyrme onepaWmoHHble AOXOAbl
5. Ba.&ooi onepaUuounbaii AoxoA/(y6uao-K)
6. AA4nnHcTpaTHaH0-ynpazAenqecmme pacxoA_
a) Sapa6oTHaR nAaTa M AbroTHbIe BbinAaTbi
aa) 3apa6oTMn,q nAaTa
a6) Ap rHe AbroTHble BbmAaTbl
aB) m3AepHxm Ha copaAbnoe o6ecneseHHe
6) BbmnAameHHbe peHTHbiC nAaTe2Km
a) O6eclLeHemHe N aMopma3wm, HcKiomaA n/n 6(r)
r) PacxoAbi Ha noAAepmaHme KoNcoAHAmpyloUJeN AeAoBoi penyTaumu
A) Apyn'e onepayHoHHbie pacxoAbi
7. IIICTbli onepaUHoUNbRi AoxoA/(YGUToK)
8. PacxoAi no coaAaHNNO 6auKoacxNX pesepson AAR nolpKbTnn y6uTxon no _
KpeAHT&M
a) PacxoAbi Ha noK5TOKpbeT nAOxHX AOArOs m 6aHsoBcKre peaepBbi AAI noKpbMiN
y6blTKOB no x TpeAmTam
6) 3a BblseToM (-) cymm, noAyqeHHbix no cnHIaHHblm AoAraM m Bo3BpaTa pe3epBoB
AA11 nOKpbITHii COMHHTeAbHb]X KpeAHTNbJX Tpe6oBaHHH Na CTOpOHy KpeANra
9. CulCanNe UPOUCeTOU OT yqaCTuN n ApyrHx *UNecTnUNI N
UpH6bAb/(y6nTOK) OT npOAaJK
10. 4
INCTbi AoXoA/(y6bzTON) A0 ynaTbi naAora H yqeTa qpembqaiuuX =
CO6aiui_T
11. flpN6uAb/(y6brrTOK) OT qpeslriqaiUblx COObITNi, sxoqag +
xoppewTposuXH no npeAiAyigeny nepuo,Ay
a) FlpN6blAb OT 'ipe3BbNagHblX Co6brTNH
6) 3a Bbi'eTOM (-) y6blTKOB OT Hpe3Bbl9aiHbIX CO6brTMi
12. '1HCT hiN AoXoA/(y6MTOK) A0 ynAaTm NaAora
13. FIOAOXOANuiS HaAor__
14. qHCTmd AOXOA/(y6bZTOK)
15. lpoueHTbm oT yqacTNn, He coCTraAmioerO YoUTPOAbHOYO naxeTa asUii _
16. 06IaAeHUMe AHUHAeUAm
17. Cynna, HanpaaAeUan * HepacnpeAeAnaywo npu6uAb
159
V. AHAAHS CPOqHOCTH (B MAH.)PkHHAHCOBblE AKTHBbl*
CTaTbm 6aaaHca 0-90 91-180 181-365 1-5 cabzme BcereAReH Anei& Auei AeT 5 AeT1.1 KaccoBaa HaAHqHocTh
1.2 Ka3Haiei!cKHe H ApyrHe BeKceAM, npHeMAeMbie AAR pe___HaHcHpoBatm
=1.3 KpeAumz H ccyAbl KpeAJrTbJM yqpemAeHHM-1.4 KpeAHTmi H CCyAbI nIOTpe6HmuM1.5 AETmHbi, npeAocTaBAeHible noTpe6mveAaM a paMKax (pHUCoBorO AH3HHraI.6 O6ArawaaU H Apyrme upHroAHime AAR npoAa&H UeHHble 6yMarH c pHKcHpoBaHHbimnpogeHTOM
HiTore op NauCoBbe axTmblb=
*PIHAHCOBblE Ob513ATEAbCTBACTaTbni 6aAaHca
0-90 91-180 181-365 1-5 CBbime Bcero,NeH AneuN jwei AeT 5 AeT11.1 3aAOA&emHOCTh KpeAHrHbIM y1pem=eHRM
=_11.2 3aAoAmemocmh KieHrTaM11.3 O6.irawaH u Apyrie BbiryUjewbe o6pagaloujHecm UeHbEe 6yMarH111.1 3a6aAaHcoBbJe o6iarTeAbcTca
HToro 93aNaNcoBbie o6RsaTeAbcTBa
0-90 91-180 181-365 1-5 cbIume BceroANeH AHeN AReH AeT 5 ACT
lincTan cyuma qanaancoBblx axTnBoB/DaccHMoB B xaAOM ARaDasoe CpOsOI
* PHMEq'AHE: npoa6a nDpEDOAnT see ocomo ie aareropum 6a.aea npu3eUUTCAhuo x ocrruimoy cpoxy
VI. AHAAH3 nOPTMEAH
CPOK 3A4OAMEHHOCTH
A. PUCKOBblE AKTUBbl no cpoa noramen
CTaTs. 6amaca Teyuue 1-30 31-90 91-180 181-365 1-2 CBbime C nepenecen-
AHeH AHes ABeN AHeHC roAa 2 AeT ibIM CpOKOM
13 Kpema H ccyAl yqpemAeaHiM
1.4 Kpe^Ama N ccyAm xAceNeam
1.5 AXrmb, nepeAaHHbe XAeIHTaM no qpmHaHCOaOMy AUUUNry
1.6 06AmN N A pyrAe npHAH,be X npoAaKe UeHHAie 6ymarm C
aNlxcapoaaablu npoUeHToM
Hnorm pucmoux axruou, uC*,UD.q aecTmuu u amuouepamm
B. PHCKOBblE AKTHBbl c y'eTom BCEX cooTBeTcree bix pHCXCOB
CTaThN 6aAauca Texye 1-30 31-90 91-180 181-365 1-2 CBbime C nepeiecen-
ACHe ACBeH ABCH ABeH roAa 2 AeT BbiM CpoKoM
1.3 KpeAaWm H ccyAb yNpemeNHMam
1.4 KpeAwma N CCyAbi XANeHTaM
1.5 AxnTh, nepeAaNHHie xAHeHTam no qaHaNcoRoMy asHaHry T1 TI1.6 06AI,ra m Apyiue npmrAHbie IK npoAaKe jAeHnHie 6ymarH C
qaMNcupOBaHHuM npOpieno ___
HTor. pmUU3t axtuuoB, nCxKAloa u*#CTUU 3 a* OuepuH
VI. AHAAH3 HOPTPEA5I (nPoA.)
KAACCHIPHIKAUJHH PHCKOB
B. PHCKOBblE AKTHBbl nO cTenesu PHCKa
CTaTbiI 6aAaHCa HopMaAbH.be BiisbznalOwie Pesepnbl COMHH- PeaePB Y6hlTKB Pesepnm emonace nu TeAbHbIe bhi
1.2 Ka3HaqeiicKHe H APYrHe BeKCeAH,
npHrOAHbJe AAS pe(PHHaHCHpOBaHHH B
UeHTpaAbHOM BaHKe §
I 1 1.3 KpeAHTbi H CCyAbi KpeAHTHbIM O
y4pe2mAeHHOM A_
1.4 KpeATrbi H CCYAbI KAHCHTaM
1.5 AKTHBbi, nepeAaHHbie KAHeHTaM no[qJHHaHCOBOMy AH3HHry
1.6 06AHraUHH H ApyrNe riPHrOAHbIe K
npoAame MeHHbic 6yMarH c (JHKCHPOBaHHbIM
HPOUCHTOM
1.7-10 HHBeCTHIHH B aKY1HOHepHbIH KanHTaA
BCErO: PHcKcOBblx aKTUBOB, BKAIOqaR
IHHBeCCT lHU B aKHoHepCHiH K TanA _ I I_I_I_I_I
VII/A. OCHOBDHbe IOABOBaTeAm cpeACTB
| KA eH HAenTn4pu- KoA Maxc. maepmra KAaccxhpu- KpeAuNm HUNuecTNmN B [IoTengnaAbHue HTero
eXawOm eTopa nlAaTeweC * ANUX UaUNS N ANuSUr axmj a a 6yAyqe
NaAOra gemulme 6ymarN o6xawTeAbcTua
2. =__ _ _ _ ==__ __ __ ___
3.3. __ _ _ _ _ _ _ _ ___ __ _ _ _ __ _ _ _ ___ _ __ ___ _ _ _ _ _
6.5. __ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ___ _ _ _ _ _ _
6>1. ______ ______________ ______
______=_____
7. _
10 . _ _ _ __ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _
t5. __ ___ -
12 ._ _ _ _ _ _ _ _ _ __ _ _ _ __
13. = = = = -
14 ._ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _-
15. _ _ _-=-_ -
16 ._ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _
17. _ _ _ _ _ _ _ _ _ _ _ _ _
18. _ _ _ _ _
21. _ _ _ _ _ _ _
22. ___III___m_
Bcero npo ux noAbBoaaTeAe; Q
HTOrO i
Vll/S. OCHOBHhle HCTOqHHKH CpeACTB
KAUeHT HjeTrEPD- Kea Aeuo,uTm A° CPO-=me C6epera- flpoque O6auraUuu B H4 roreL I I Z I Z . Kaum uaAera cesTopa u.cTpe6o@num xeno=Tm TeA AeenoauT geHHme 6yar
7. ____________
- Q
54 1-_.
__ l_
_ _
8_ l
9 .
=___ __ _ _ _ _ __ _ _ _ _
14.
51.
.
18. __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _19.
20. _
12.
23. _ 1 _ I I I I _22. I I I 1 |
23.__ _ _ _ _ ___ _ _ _ _ _ ___ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _24.__ _ _ _ _ ___ _ _ _ _ _ _ __ _ _ _ _ __ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _
17 r p q I n ma o m c _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _
VIII/A. KPEJHTbI H HHBECTHUHH B HEKOHCOAHUHPOBAHHbIE KOMllAHHH,CBR3AHHbIE C bAHKOM
ApuumIpoBaMhble xoMnaHHH HAH rpynna Y'acTme B LHmqpp KOA MaKcHMaAbNHbl KAaccm- KpeANTbi N MIHBecTHWHH FloreHu4a- PlToro
KOMnaHN KBanHTaAe, NaAOra ceKTopa cpOK npocpomeH- q)HKaUHN AHBMHr B aKJHH H AbHbie N
HOH aaAoAj&eH- AoAr 6yayu4NHe
____________ ~~~~HOCTN o6SE3NTeAbC-Tha
1.~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
2. T 1 1 11 11h l4 . _ _ _ _ _ _ _ _ _ _ _
6 ._ _ _ __ _ _ _
-~ 7. _ _ __ _ _ _ _
1 0 . _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
1 2 . _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
Bce opommue HeKoHcoAEAupo-
BaHHbie ICKoIu EE an___
HToro
VIII/B. KPE-1I4TbI H HHBECTHUHH B OCHOBHbIX AKUHOHEPOB'4acTHble N XOPnOpaTNBHbie axqmouephi Y9acTme B HJNqp KOA MaRCHMaAbHblN KAaccH KpeAam NH H HBCCTHNHH WN oTeHUNa- MToroKanTNaAe, HaAora CeXTOpa CpOx npOcpO9eH- (NHXa1HA AHaHHr B aNWHN H AbNbIe N%
HOg 3aAOA2KeH- AOAr 6yAy0.je
HOCTH o6nq-aTeAh-
5.
12 III.I 13.I I I [ I
H Toro_
_ __ _ _ __ _ _ __ _ _ _
VIII/B. CCYabI YnPABA51IOIUHM, OnP4EAnioLuHM HOAH4THKY BAHKA
([)BMuA 4OAWHOCTb .a.HN&eT Am KpaTroc- 4COAro- 3aKAaAmaH nlpomte HToro YAepBMo6ae-
oH ee n3 HaC- POqHblu CpOqHbii xpeAJITbl peCAUT-oB moe o6ccne-
TOHI1AUH qeHHe
MOMeNT
1. D] Aa W HCT _ _ _ _ _ _ _ _
2. _ _ _l_ Aa LI HeT _ _ _ _ _ __ _ _ _ _ _ _ _ _
3. LI Aa I] HeT _ _ _ _ _ _ _ _ _
4. 01 ,a LI HeT
5. _ _ LA,a [I HeT
6. [1 ,a O HeT
7. 0, 4a L HeT
8. L1 p,a O HeT
9. [1 Aa O HeT10. _ _I,a _ _ HeT_l<~~~~~~~~~~ [1Zla O] Hur
12. [1 ,Z4a O HeT _
11. 0L ,a D HeT M
14. C1 Aa [1 HeT _
_ _ _ _ _ _ _ _ _ _ __ LI Z A a L] HeT r__
HToro
IX. AHAAU3 KOHUEHTPAUAHH nO CEKTOPAM aKOHOMHKHAKTHBbl
h
Kpe,ANTiu N ASmmNr ULeHible 6yuarN HOTCHUNaAbnMe 0o6imTeAbc=a HToroKACCu,incaWm upOnumACieOCT= BuyTpeBHNe flpoque BBYTPeHHHe npoqNe BHyTpenNHe fpoNe BHYTrPmeiH e flpoNe DI CeAKcxoe, OXOTaHibe, ACcHoe H pbi6Hoe
X03AACTBO
2 FOpHOao6bInalOiasx fpOMbLAeHHOcTh _3 O6pa6amwatoigaA npoMbIuAeHHOCTb _
4 nlpO3BOACTmO gAeKTpOBHeprHH, raBa HTenAa, BOAHOe X03HIICTBO
_t
5 CTpowreAbHag npombmAmeHHocTm
O
6 ToproBJl, BKuoqaa pa6oTbl no peMoHTyH TeXHHYCeKOMy o6cAymBatmio
_ _0% 7 KomwyHu aAbHo-6brroBbie ycAyrn H cHa6-KmeHHe upOAyKTaMH nIHTaHH
8 TpaHcnopT, xpaueHHe, no'ffa H cpeAcTBaCBI3H_
9 (OJHaHCbl H COOTBeTCTByIOIjlHe CUCTeMbio6ecneqeHmn
_ ___
__I10 ToproBAs HeABH2tHMOCTbO
_
11 YnpaBAeHHe, o6paaoBaHHe,
sApaBooxpar4eHHe H rIpoY.
l ll~CEroIIIIIIIII
IX. AHAAH3 KOHUEHTPAUHH nO CEKTOPAM 3KOHOMHKH (npoa.)
OBH3ATEAbCTBA
AenoDsru jio focTpe6oamus KpamTocponme jienoauh AoArocpo'mle jienoDTm Huroro
KrIaccuiNpKagux uponumAeDuocTu BuyTpeHHNe nlpo'ie BilTpenHme ilpoute BYTPeHuNMe nlpo'e BByTpeuuue npouue
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10 ToproBJw mHleAB bmoCTmio _
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PHAOffKEHHE 3. rO4OBOH OTqET
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1. Aamian qPopMa 3anIoAeTcR no COCTORHHJO Ha nOCAeAHHH AeHb KaAeHAapHoro Mecaga.2. OnpeAeAemul no nosHg BM CM. B AOCbe onpeAeAeHHH BaHKooCKoH CTaTHCTHKH'.3. rpaqsK npeAcTaBAe4HR: Xi 1.4 XIV 1.4
XII 1.3 XV 2.4XIII/A 1.4 XVI/A 2XIII/B 1.4 XVI/B 2
(1 = B TeCHe4m 10 pa6oqef AHie nocAe oKoWmaHHR roAa.
2 = K 31 Mag no COCTOSHHIO Ha KoHe&I npeAbiAyH4ero roAa.3 = npoMemKyT9oHbDe OTTeTbl B TeqeHHe roAa, B Te'ieHHe AByX MeCRueB nocAe AxO6oro HHMeHemNm.4 = KamAoe HMmeHeHHe s TeC9eHHe roAa H oCepeAHoM emeMecnnHoM 0mTeTe.)
4. CAeAyeT OKpyrARTh 'HCAO AO 6Amatuzero MHAAoHa.5. CAJeAyeT BO3BpaTwTb AaHHylO OpMy B yCTaHOBAeHHbIl CpOK, meTxo yKasaB aApec
BaHKOBCKHii HuaAOP
AApec
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ToAhoco AA UCuOAblOsaHHNm opraHaMH 6aHrCOBCKOrO naAsopa
AaTa perNCTpagNN d2 aTa nOCTynAeCKM sa 4aTa zaBepmemupaccUoTpeHRe uposepu.
175
HIrrepupemIpommame ip aNrCoroN orTewocTN
Xl. BA30BA5I HHDOPMAIj4HI HO KPETHOMY
YqPEK,4EHHIO
1. Ha3BaHHe oTqHTbuBaioujerocR
KpeAHroro yqpemAeHix ------------------- ----
2. Ha3BaHHe AASR Me2AyHapoAHbIx onepaUHH,
eCAH OHO oTA HqaeTCH-----------------------------
3. AApec
a) ropoA---------
6) yAHUa, HoMep AoMa----------------------------
B) nlO'TOBblfi KOA --------------------------
4. IoqToBbrif aApec
a) ropOA - -----------------------------------------
6) noqToBblH KOA ---------------------------------
B) nOqTOBblIH H1JHK-------------------------------
5. CBRb
a) TeAeqoH ---------------------------------------
6) qFaKc --------------
B) TeAeKc -
6. rOAOBHOH 6aHK, eCAH TaKoBOH HMeerca -
7. KAHpHHFroBblH 6aHK-
8. YCTaBHblfi KanHTaA (B MAH.) ---------------------------
9. OnAaqeHHaR 'aCTb
o6bmBAeHHoro KariHTaAa (B MAH.)---------------------------
10. CtDaMHAHR cTapiiuero ayAHTOpa -------------------
11. Ha3BaHHe ayHropcKoH qHpMbl------------------
12. HoMHHaA BbrllyiUeHHbIX B o6paujeHHe H
OCTaBIIHXCR HenpOAaHHbIMH aKUHH -----------------------
HIOAHaR HoMHHaAbHaH CTOHMOCTb
3aperHCTPHPOBaHHbIX aKUHH -----------------------------
HIOAHaR HOMHHaAbHaR CTOHMOCTb
ax4HH Ha npeAbSBHTeAR--- - ---
176
H7PHA OWEHHE 3. ro.o.,oi verw
XII. HHD)OPMAUHHI OB OCHOBHbIXPYKOBOAHITEAH1X
1. rAaBHbIH yI1paBASIiouIHHi
a) HiMH H amHAH-------------------------
6) 4AOA2mHOCTb------------------------------
B) TeAep)OH---------------------------
2. rAaBHbliH cnUHaAHCT 11 (JHHaHcam
a) HR MH qamHAHH-------------------------
6) 0OA2tmHOCTb------------------------------
B) TeAecpOH - ------------------
3. rAaBHblH CcnegHaAHCT no KpeATaCM
a) VhMH H q)MHAH -------------------------
6) AOA2r.HOCTb----------------------
B) TeAeOH-------- ------
4. COTPYAHHK, OTBeqa1ioWHT n a KOHTaKTM
COpraHaMH peryAHpoBaHHSI
a) HMHa H cpaMHAHH -------------------------
6) AOA2KHOCTb --- ------------- --------
B) TeAe"oH------------
5. COTPYAHHK, OTBeqalOgHfHH 3a CocTaBAeHHe
CoTqe aH erAHoBHH
a) HMSRH qaMHAH ---------------------
6) AOA21mHOCTb ----------------------------
B) TeAeOH ------ _---------------------------
177
XIII/A. IHPABAEHHE
CTPOKa C3aMHmAH IM MeCTO pa6oTmi AOAAHOCTh
1.
2.3.4.
46 . _7. lb
X0 8.9.10.81. I
9. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _~ ~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
10. _____________________ _____________________________ _______________________~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
XIII/b. HABAIOIIATEAbHbIH KOHTPOAbHbIH COBETCTPOKa ODamiHHs mms
MeCTO pa6OTbl AOAMHOCTb
2.3.
4=
=
15
7 -
23.
9.
1 ._ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _12. ______________
___________________
______________3 ._ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _14._ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _15._ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _16 . _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _17 ._ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _18 . _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _19 . _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _1 0 ._ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _21.2 2. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _123 . _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
Hm7nepIpeTrpoBaHme omaIcoBol oTrerHocrTr
XIV. AEP2IlATEAH AKUHI
CTpoma 4PamuALU ArcunB4HncAo arcuni is B upoUeTaSx
C06CTBeHHOCTH
Ha BiyTpeHmeM 3a rpa&%eri
pblHKe
2.3.4.
50.X7.3.9.
12.13.
14.
19.16.
17.
18 ._ _ _ _ _ _ _ _ _ _ _ _
19.__ _ _ _ _
10 ._ _ _ _ _ _ _ _ _ _ _ _ _
22.23.2254
26. Bce ApyrHe saper_CTpHpo__HHb_ e
wKwoHepbl
06imee %mcAo .3aperticTpHpoBaHHbix
27. 06__ee _HCO HesaperHCTPHPOBa_ .
HblX aK,UHU
4HcAo aKHH B U"OM
180
H PHA O?EHHE 3. ro0 o40 o, .e
XV. H4H4OPMAIUIH OS OT4EAEH45IX
1. KoA OT4AeAeHH -----
2. Ha3saHHe oTAeAeHHq ----------
3. THn oTAeAeHHS ------------------
4. AApec
a) fopoa--- -------------------------
6) YAHMa, HOMep AoMa -------------
B) H0oqToBblIH KOA ------------------
5. HO0ITOBblii aApec
a) fopoA-_-__------------------------- _
6) IlOqTOBblH KOA ------------------
B) HlOqTOBbliH RfiHK ----------------
6. CBS!b
a) TeAeqoH ----------------
6) (DaKC----------------------------
B) TeAeKc---------------------------
7. CPamHAHq ynpaBAmougero
OTAeAeHHeM ------------------------
8. 4HcAo noApa3AeAeHHH
B cocTaBe OTAeAeHHHe -
9. CI)HHaHCoBb1e CTaTHCTHqecKtte
AaHHb1e 3a rOA
a) Bcero BbIAaHHbIX
KpeAHToB (B MAH.)--------------- --- -- -
6) Bcero AenO3HTOB (B MAH.) ------ ------------------- |
B) MHCTbliH AOXA (B MAH.)-------L-I- --- ---------------- -
r) LUTaTbi ('IHCAO COTpyAHHKOB)- - -----------------------
181
HI1epnrpeTirpo"aMe iJaNHarCOBOi oTeCTRocrTI
XVI/A. PAC4ET AOCTATO'HOCTH KAnHTAiJA
B MAH.
,ZtaHHble Ha 6aAaHca
1. CymmapHbIA KanHTaA no AaHHbIM 6aAaHca (11/10) -------
a) FlepsH'HbIA KanHTaA (11/10) ----------- _--------_-
6) BTOpHwHblIi KfanHTaA (11/11) ------------- -- ------
2. HCxAIoqeHHR H3 KanHTaAa_---------------------------- -
a) Co6cTBeHHbIe BbIKynAeHHbie aRKHH (1/8(6))--------
6) HeMaTepHaAbHbie aKTHBbl (I/11) ---------------------
B) He npHrOAHbliH K nepeyqeTy BTOpHMHblH
ranHTaA (cyMMa cBepx 500%/, eCAH n.1(6)
COCTaBAAeT CBbII1e 500% n.l(a)) - -----
r) HHBeCTHUHH B KpeAHTHbil
ympemAeHHR (1/9(a)+1/10a))-
3. CKoppeKTHpoBaHHblI KanHTaA AAM
pacmeTa AocTaTO4HOCTH KanHTaAbHOA 6 a3b1 (7 - 8)--------
4. Bcero B3BeUCHHb]X B OTHO1UeHH1HI
pHcCKa axTHBOB (to XVI/B)-
5. KOB(q4HUHeHT AOCTaTOMHOCTH co6CTBeHHoro
aranwraAa 6aHra (3/4 x 100 %) ----------
19
rAaBHbiH ynpaBAAIou4HH_
IlpeAceAaTeAb npaBAeHH__
CTapLUHH BHeCuHHH ayAHTOp
BHemUIHm ayAHTOpCKaR cMHpMa
182
7PHVAOWEHHE 3. ro,xoBo. ver
XVI/b. PAC4ET B3BEHIEHHbIX HO PHCKY AKTHBOB
B mAn.
AaHHme Bmeme--6aAauca sue no
N-C
1. HaA.qNOCTb
a) BaAjoTa cBoeN cTpaHbIH cTpaH 3OHbi A (6aHKNoTbm H MoHeTbl) x 0% =6) CaAbAo B pac'eTax c IJeHTpaAbHbiM BaKxoM, BKAi09Ra o6A3aTeAbHb,e x 0% =pe3epBbl
B) maHKHoTbJ H MOHeTbi HB CTpaH, He npHHaAAema1iHx K 3OHe A x 100%2. Kasmau e;cKie H pyrHe nepBox.&aCCHbie xonmepqecxKe UexceAB,np-rOAUble AA peinHuaHCNpOBaNHu B ueHTpaAbHOM EaNxe csoeiCTpaUbM
a) HazHoHaAbHbie Ka3HameAcKHe BexceA x 0%=6) ApyrHe nepBoxAaccHbie XoMMep4ecKHe BeKceA.I H UeHHbie 6ymarHnnpHroAHbie AAM peqmHHaHCHpOBaHHX B ujeHTpaAbHOM BaHxe x 0% =
6a) pHCKOBbie rocyAapcTBeHHbze neHHbie 6yMarH x 0%=66) ApyrHe pHCiOBbie UeHHbie 6yMarH, B T.-I.ToproBble BeKceAJI H y'TeHHble x 100%=ariqenTm
3. KpeAwTImz ccypz xpeArHubin yqpe=eHuNNm
a) MnocTpaHHbie &aUHameiCkme BeKceusaa) cTpaH 3OHbi A x 0% =a6) npomHe x 100% =
6) 4enoaHTbi C Bbiaqeaie no npeAbABAeHHio
6a) B xpeAHTHb]X y9pemSAeHBx CBOeC CTpaHbi H cTpaHax 0oHbl A, He x 20% =CBRBMHbIX C 6aHKOM
66) B ApyrHX HHOCTpaHHbJX 6aHKaX x100% =B) A4enOHTbl AeHeKHoro PbIHKa CpOKOM Ao 0 mAa
Ba) B 6amKax c8oeH CTpaHb1 H cTpaH 3OHbi A, He CBR3aHHb1X C X 20%oTYHTbIBaolI0HmcA 6aHxom
86) B (PHHaHCOBbIX y'pe1lAeHHAX CBOeH CTpaHbi, He CBB3aHHbIX C 6aHKom x x100% =BB) B ApyrHX HHoCTpaHHbix 6aHKax x 100% =
r) KpeAHTm H CCyAbi xpeAHTHbim ypeNKAeNHHnM, CBH3aHHb]M C 6aHxotA x 100% =A) ApyrHe KpeAHTbI H CCYAbI KpeAHTHbIM y'peIAeNHHRM x 100% =e) Ae6eToBbie no3HU1H B npoUecce HHKaCCHpOBaHHH x 100% =
4. KpeATbi a CCYAbZl nOTpe6HTeAM Nilbie, Heaseam oxlaTbmaeuen.2(6)
a) He nepey9HThIBaeMble BexceAji H q)aKTopHHroBbie Tpe6oBaHD x 100% =6) Apyrme KpaTKocpo'Nbie KpeAHTbi H CCyA4b C HCXOAHbIM CpOxOM Ao 1 roAa X 100% =B) Cpo'Hbze KpeAHTbi C HCXOAHbIM CpOKOM CBbiiue I roAa X 100%r) MnoTemHbie KpeAHTbhi noAHocTbio o6ecneMHBaeMbje KBapTHpaMH HAH x 50% =AOMaMH, HaXOARu4HMHCH B Co
6CTBeHHOCTH
A) 3a BbPleTom pesepBoB AA IlOKpbITHh COMHHTeAbHb]X KpeAHTHbIX X 100% =Tpe6oBaHHrf
5. AXTNBbl, nepeAHHble B pamxax 4aHUaCOaOrO ANaHara
a) AxTHBbi, nepeAaHHbie no ()HHaHCOBoMy AH3HHry X 100% =6) 3a BbPieTOM HaKonAeHHo! amopTHBaOUIH x 100% =
183
HmmepaperNpomamNe oiHaEocoRoi oTYwerTocrN
XVI/B. PACqET B3BEIJEHHbIX no PHCKY AKTHBOB(nPo,a.)
B mAN.
AaNNNe Banmen-
Gaaaua NcMC no
6. O6AUraIs N xpyrne npnroAxnme X npoxame uenuue 6yuarN c
4nXCNpONaNNbNmN upOUeNTNrHbm cTasxamN
a) rOCyAapCTBeHHbIe UeHHbie 6yMarH HHbIe, HemleAH oxBaTbmiaembie n. 2
aa) BblJyleHHble UeHTpAbbIThM npIBHTeAbCTUOM H cBx3aHHbiMH C HHMH x 0% =
opraHamm rocyAapcTBelHHON BAaCTH
a6) BbfnylieHHbie MeCTHbIMH npaBHTeAbCTBaMH H CBSl3BHHbJMH C HHMH X 20% =
opraHaMH mecTrHoN BAaCTH
6) UieHHbze 6ymarx, BbinyujeHHbie ApyrMmiH opraHHNawHIIMH x 100% =
B) Co6cTseHHbie AoAroBbie CBHAeTeAbCTBa x 0% =
7. AKuN N xpyrNe UeHmuie 6ymarN (c nepeuenumu toxogo) c
Ne.i-YCNpO3aNbiN npOUeNTNN CTbDlun
a) UeHHble 6yMarH C o6bixHOBeHHOA ToproBOfi floaNHIeI x 100% =
6) Bpemeuno yAep,mHaembie noA pa3meigeHme geHHib1e 6yMarH x 100% =
B) 4pyrme IeHHbie 6ymarm c lCpeMeHHb]M AOXOAOM x 100% =
8. Co6c&menNze arynAeHNNNe aKANK x 0% =
9. (PrNaNcouoe yuacTme N ApyrNe HNBecTNURN
a) B Apyrnx xpeAHHbilx yipeAeHlnAx x O% =
6) B ApynhX AeAoBbix npeAnpNJTHgX x 100% =
B) 4pyrHe NHBeCTHIIH x 100%
10. YqlacTe, Aawoqee npaao wONTPOAB
a) B Apyrx KPpeAITHbIX y4pemftAenHmx x 0%
6) B ApyrHx AeAoBbix npeAnpHSTNBx x 100% =
It. HemaTep ambuNbe aKTNNm Ba sNiCeToN aNOpTNaUN- x 0% =
12. MaTepUauuNme aITNUM Ba smerTOm aMOpTNBaUNN
a) MaTepHaAbHble aKTHBbl AAM BeAeNHJI 6amKoBcKoro AeAa
aa) aeMJAB H 3BAHH H x 100% =
a6) o6opyAoBaaHe, MaiuHHbi H aBTOMo6HAH x 100% =
aB) Me6eAb, qlypHHTypa H npHCnoco6AeHHn x 100% =
ar) HesanepmeHHoe CTpOHTeAbCTBO x 100% =
aA) 3a BbwieTom HaKonAeHHoH aMopTH3aaUH x 100% =
13. npoume axTmu
a) HeonpeAeAernbie noBHwni x 100% =
6) rlpo'-e aKTHBbi x 100% =
BCErOt Ax.u
184
nPHAOffEHHE 4. UIPHIMEP DPHHAHCOBOrOAHAAH3A
OTYET 0 1IPHSbIAffX H YEbITKAXAKTRBBbl0O,f63A TEA, b CTBAIAJ7HTAA3ABAAAHCOBbIH OTYETAHAAHA3 bAAAHCAAHAAH3 HOKA3A TEAEHI PAJOTbl bAHKAHOhCHEHPLff
I
JPHAOIEHHE 4. 7pmmep A,aeowv ama
OTLET 0 HPHIbIAHX H YbbITKAX
06/30/89 % 06/30/90 % 12/31/90 % 03/31/91 %
* npoien-rnwi ,oxo, 18,608 100 27,826 100 16,151 100 8,240 100FlpoUeHTbl no KpeAnTam 18,608 100 27,826 100 16,151 100 8,240 100AHJKsBAHIb.e aKTHsbI 0 0 911 6 03aaiMbi KpeAHTHbIM y'4pe2AeHHAM 963 5 1,488 5 697 4 534 6KpeAHTbl xAHeHTaM 17,256 93 25,899 93 14,398 89 7,697 93*HpHroAHble K npOAMe AoArOBbie 389 2 440 2 146 1 6 0o6a03aTeAbcTBa
FlpoqmNi npOjeMTHbHI AOXOA 0 0 0 4 0,,POUeHTHNii ,, CXOA 13,029 70 17,609 63 12,387 77 6,262 76FI pOUCHTHNIN paCXOz 3
aAoA&eHHOcTb KpeAHTHbIM y'peNsAeHHNlM 9,014 48 11,896 43 8,090 50 3,582 43*3aAoA&eHHocTb nOTpe6HTeAAM 4,016 22 5,713 21 4,222 26 2,552 31C'qeTa Aeno.3HTOB AO BocTpe6OBaHHA 0 0 0 0CpoRHble Aeno3HTbi 2,194 12 3,343 12 2,400 15 1,622 20C6eperaTeAbHble cmeTa 1,822 10 2,370 9 1,822 11 930 it*pyrne o6msiaTeAbcTsa no (pHHaHcmpoBaHHio 0 0 75 0 129 2..HCThi upoUeRTHbi A w 5,579 55 10,217 60 3,764 58 1,978 60
apyrne onepaunoumbe Aoxo4u, 4,637 45 6,797 40 2,782 42 1,300 40IlAaTa H C6Opbl Ba ycAyrH 4,615 45 6,685 39 2,757 42 1,292 39-3apa6oTaHHbjA AoXoA 4,616 45 6,687 39 2,758 42 1,294 39.3a BbI'eToM noHeceHHbIx pacxoAoB (1) (0) (2) (0) (1) (0) (2) (0)*pyne onepanHoHHbie AoX0Abl 22 0 113 1 25 0 8 0IoAy9eHHbIe peHTHbJe nAaTe)KN 20 0 22 0 11 0 9 0Hpoqee
2 0 91 1 14 0 (1) (0)BaAoBoii onepagnounHii toxoA /y6lT0X 10,216 100 17,014 100 6,546 100 3,278 100OnepauHOHHhZC pacxoAbz 3,303 32 4,337 25 3,001 46 2,317 713ap.HAaTa H AbroTable BbinAaTbl coTpyAHHxaM 1,958 19 2,054 12 1,546 24 1,310 40&3apa6OTHas nAaTa 384 4 573 3 425 6 290 9Apyrme AhroTHbie BbInAaTbI 1,574 15 1,481 9 1,122 17 1,020 31BblnAameHHbie peHTHb1e nAaTeaoH 17 0 31 0 0 67 2PacxoAbr no ApyrHmM aHNMaeMbiM nOme4eHHAM 393 4 556 3 530 8 255 8HaAorn H ANHjeH3HN
40 0 216 1 208 3 115 4AMopTHl3aWoHHbie oTNHcAeHHn 211 2 283 2 0 8 0FTpo4me aAMNHHCTp.-ynpaBAeH'lecxHe pacxoAbi 344 3 583 3 321 5 256 8FIpoqHe onepajunoHHbie pacxoAbi 341 3 615 4 396 6 306 9qHCTblHl olepaU HUo;iA AOxOA /y6hlTOK 6,913 68 12,677 75 3,545 54 961 29Pacxo4,,z na coaAaNNe 6auKoacrnx p 3,113 30 3,062 18 0 (0) (0)Ha noupuTNe y6bamco no uperHT&a
PacxoAbi Ha nOKpblTNe 6e3HaaAeNHbix AOArOB H 3,113 30 3,074 18 0 0coAaaNHe COOTBeTcTByioUjHx pe3epsoB
H3a BbleToM no3BpaTa AoAroB 0 (12) (0) 0 (0) (0)4ozoXA/y6bMToK AO yqeTa papessaizvazinix 3,800 37 9,616 57 3,545 54 961 29co6blTmN
nlpu6wAb/y6mlTXH OT qpeaublqaflubIx (165) (2) 0 0 0co6baTNil
IlpH6blAb OT mpe-hBbJ'iaAHbJX CO6blTHH 0 0 0 0
187
HmTepipeTI3po,va ie dpmamrcoaoir orweTiocTN
OTLIET 0 IPHBbIA5RX H YbbITKAX (nPoa.)
06/30/89 % 06/30/90 % 12/31/90 % 03/31/91 %
Y6bmcm OT mpesewiaflimxb co6blTiH (165) (2) 0 0 0
'ucniTU AoxoA/yuarrnOK AG 3DnAaTb E aAora 3,635 36 9,616 57 3,545 54 961 29
nIOAOXOAUIi maor 2,327 23 4,949 29 1,773 27 484 15
'queTui joAy 1,308 13 4,666 27 1,773 27 477 15
HepenoA CpeAcTB B o6fne pesepBu 1,223 12 0 0 0
AD0XOA/(y6wTox) nocAe nepeBOAa CpeACTB B 85 1 4,666 27 1,773 27 477 15
peaepBbl
YmacTme, He Aamoigee npaBa XOHTPOAA 0 0 0 0
O6B%aAeHNble AHBHAeHAbi 85 1 0 0 0
B/(H) HepacnpeAeAeHHyo npH6bIAb (0) (0) 4,666 27 1,773 27 477 15
188
I7PHAOIEHHE 4. fpiniep fj88azcoa0oro ammmm
AKTHBbI
06/30/89 % 06/30/90 % 12/31/90 % 03/31/91 %HU&uI9ocTb 3,993 1 4.426 1 5,493 1 4,784 1BaAmoTa cBoeN cTpaHbi H cTpaN 3oHbl A 1,562 0 2,285 0 3,293 1 2,563 0Ca,kbAo pacqeTos c ijeHTpaAbNblHm BaNxom 2,278 1 1,951 0 1,951 0 1,951 0BamoTa Apyrmx cTpaN 153 0 189 0 249 0 270 0AumxnMe &aBw 0 0 0 0KrnlamaeAcKNe BexceAJI cBOeN CTpaHbi 0 0 0 0Apyrie nepeyqNTblBaeuble geHNHie 6ymarn 0 0 0 0PHcKoBble rocyAapcTweHNbe ueHNbme 6yMarN 0 0 0 0PHcKosble KoMmep'lecKNe UeNHbie 6ymarH 0 0 0 03 aiua KPxApx 1THm YqPe=AeNMum 28,947 9 39,257 9 30,130 6 25,022 5A,enoaTbi c Bbl4teN no npeAbBAeNHu 28,071 8 38,307 8 28,887 5 24,033 5AenoaNmi AeHewHoro pbmrca 42 0 117 0 409 0 155 0B y'pemAeHHXX CHOei cTpaHbi N cTpaN 3OHbJ 0 0 0 0A, He cm3maHNbx c 6aHKomB Nie6aNKoBcKNX qpmHaNcorblx yqpem4erNux 42 0 117 0 409 0 155 0CBOeN CTpaHbl, He cBJi3aHHbiX C 6aNKoMB ApyrNx HHocTpaHHbJx KpeANTHlbx 0 0 0 0y'pe2HAeHHX
Apyriie Meac6aNKoBcKme ccyAbl 834 0 834 0 834 0 834 04e6eToBb,e 103NUMA B npoUecce JliKaCCa8Nm 0 0 0 0KpeAuTm IUA-eTax 87,066 26 109,721 24 135,947 25 135,165 26He nepey'mmmaemble BexceAn 2,389 1 3,334 1 7,055 1 9,014 2KpaTXocpo'Nbie KpeANTbl B CCYAb 64,314 19 89,626 19 102,054 19 93,288 18Cpo'mbu e KpeANb 20,363 6 16,761 4 26,837 5 32,863 6IlnoTe'lble Kpe4( 0 0 0 03a BbI'eTOM pesepBoB AAE nOKpbmT y6blTKoB 0 0 0 0no KpeANTaM
Puaoqume AoAroA e o6uBaTeAbcTm 3,562 1 3,712 1 3,712 1 3,693 1BwyTpeHiNe rocyAapcTeHiHbie o6JR3aTeAbcToa 3,466 1 3,466 1 3,466 1 3,447 1jeHTpaAbHOrO npaBNreAbcTBa 3,466 1 3,466 1 3,466 1 3,447 1MecTHbx npasNTeAbCTa 0 0 0 0BwnyujeHNbie ApyFHMH opraNHuaaxIMN 96 0 246 0 246 0 246 0MaTepuau.me awmu (NeTro) 4,603 1 7,388 2 9,214 2 10,153 2AXTBbl, Heo6xoAmMble AAji 6aNxoBcKoro AeAa 4,603 1 7,388 2 9,214 2 10,153 2-3eu H aAaNHm 3,888 1 6,191 1 7,627 1 8,220 2O6opyAoBamNe 1,236 0 1,999 0 2,391 0 2,739 1Me6eAb N o6cTaNoBKa 0 0 0 0HesanepiueHnoe CTpOHTeAbCTBO 0 0 0 03a BbiqeToM HaKonlAeHHoN aMopTHBazpH (521) (803) (803) (806)He6aNioBCeNe aKTHBbI 0 0 0 0[lpouue aBNum 210,724 62 295,647 64 356,024 66 335,432 65HeonpeAeAeHNbie nosHUNH 210,542 62 295,321 64 355,699 66 335,077 65rlpomNe aMTrB 181 0 327 0 325 0 355 0npeA0enATa N uapaqjenubd AoxoA 0 0 0 264 0
BCErO: AaTiuu 338,894 100 460,151 100 540,520 100 514,513 100
189
HuTepn'perlpOBaal8e IOJMaW COBON orve=ocr8m
ObH3ATEAbCTBA06/30/89 % 06/30/90 % 12/31/90 % 03/31/91 %
3ajoaeA - ocCT KpeAUTUb1 yipesAeuu-xH 63,318 19 63,257 14 70,723 13 58,591 11
HauoHaAbHoMy ljeHTpaAbHomy BaHxy 58,597 17 56,092 12 62,156 11 47,157 9
flepeywumrBaemax 0 0 0 0
Flpo'aa 58,597 17 56,092 12 62,156 11 47,157 9
OaHoHeNocTm 6aNKaM 463 0 1,406 0 427 0 380 0
BcMeujaemai no Tpe6osaHInO 463 0 1,406 0 427 0 380 0
C corAacoBaN.cpoKom NAH nepHoAoM 0 0 0 0
yBeAoMAeHNH
-aAoA2eHNocTb qHHancoBbum y'pemAeHnxm 4,258 1 5,758 1 8,139 2 11,055 2
Boameigaemasi no Tpe6OBaMHIO 1,188 0 1,773 0 2,220 0 2,863 1
C corAacoBm.cpoKom HAH nlepHOAOM 3,071 1 3,985 1 5,919 1 8,192 2
yBeAoMAeNHi
3aNMCTBOBaNNs y me lAyHapOAHbiX yspeMAeHNiM 0 0 0 0
3 aAoAAennocmTh xAeNTaM 50,827 15 75,917 16 89,833 17 92,084 18
AenoHtwmi c BblAamei no npeAbRBAenNu 27,797 8 37,880 8 46,331 9 46,948 9
Cpo'mbme Aenosmi 12,478 4 21,437 5 24,643 5 25,072 5
Co cpoxoM Ao I roAa 12,478 4 21,437 5 24,643 5 25,072 5
Co CpOKOM csbfle I roAa; 0 0 0 0
C6eperaTeAbHbie AenoRNThI 10,130 3 13,503 3 15,409 3 16,013 3
4pyre Aenoamw 422 0 3,096 1 3,450 1 4,051 1
kpyre o6mmmAbcra 210,936 62 297,558 65 353,106 65 342,663 67
flpoReHTm K BbIMnAre 1,774 t 2,878 1 4,604 1 5,921 t
HaAorl K ynAaTe 0 0 0 0
HeonpeAeAeHHbie no3NuW4 tO3,875 31 152,188 33 210,187 39 190,322 37
Kp4eANmbIe noaHNWI B CTaAHH nepeBoAa 1,223 0 1,571 0 3,578 1 4,600 1
[lpo'me o6BamTeAbcTma 104,065 31 140,921 31 134,737 25 141,821 28
Hapaqjeua H OTcpoqennui aoxoX 1,655 0 1,549 0 1,718 0 2,346 0
Heaapa6oTaHHbii AoXOA 0 0 0 0
HapaneHnble uAaepnaU tO6 0 0 169 0 0
EOSHarpamAeHN= H AbHOThble AOflAaTb1 K 1,549 0 t,549 0 1,549 0 2,346 0
BbaAaTe
Peaepr 3,765 1 6,946 2 6,884 1 6,345 1
UeAeBbie peaepBbi AAR noxpbmlrN y6bmTa no 3,449 1 6,515 1 6,502 1 5,798 1
xpeANTaM
FlpoueHTbm K flOAY4eHHIO 306 0 422 0 460 0 525 0
flpomme peSepnbl 9 0 9 0 22 0 22 0
ANuNAeNAm K UmbAaTe 0 0 0 0
BCErO: OOGaaTaiMcTS 330,501 98 445,226 97 522,263 97 502,030 98
190
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KAHIHTAA
06/30/89 0/ 06/30/90 % 12/31/90 % 03/31/91 %FlepamquwH Kan-TaA 6,665 2 13,185 3 16,517 3 9,218 2OnAa'ieHnas niacTb o6bnBAerHoro KanHTaka 50 0 50 0 50 0 50 0(HeTTo)
YcTaBHb,Hi KanmTaA 50 0 175 0 175 0 175 0aBblNeTOM HeOnAameHHofi maCTH 0 (125) (125) (125)
o6bxBAeHHOrO KanHTaAaKanNTaAbHble pe3epBbl 0 0 0 0
C4eT npeMHmH ax%iii 0 0 0 0Flposee 0 0 0 0PesepBb, coaAaHHbie ma llpH6bAH 6,615 2 13,135 3 16,467 3 9,168 2064ime pe3epBbi 6,615 2 6,615 1 9,947 2 9,167 2Hepa3Ae.eHHaJ. npH6blAb 0 6,520 1 6,520 1 1 03a flbpeTom y6bffxoB TeKynyero roAa 0 0 0 0
.DoeAHNTeAbHbiN KaunTaA 1,728 1 1,740 0 1,740 0 3,265 106uje peaepwbl 0 0 0 0FIpH6lAb aa TeKyWIHH roA 0 0 0 1,525 0FlpoqHe paRnoBHAHocTH AonoHHHTeAbHoro 1,728 1 1,740 0 1,740 0 1,740 0KarH'raAa
BCErO: KaDnTaA 8,393 2 14,925 3 18,257 3 12,483 2BCErO: O6naaeAbcTua N ranKTaA 338,894 100 460,151 100 540,520 100 514,513 100
.3AbAAAHCOBbIH OT'ET
06/30/89 % 06/30/90 % 12/31/90 % 03/31/91 %nloTenEHaAbHMe o6maTeAbCTEa 61,567 18 78,571 17 80,160 15 86,211 17BHe6aHKoBcKHe KpeAHT"ble Cy6cTmTyTbj 31,040 9 38,653 8 33,835 6 42,280 8CpeAHepHcKoBble 3a6aAaHcoBbie o6n3aTeAbcTBa 30,092 9 38,660 8 45,912 8 43,047 8CpeAne-/MaAopHcKoBbie sa6aAancoBbie 434 0 1,257 0 414 0 885 0o6RBaTeAbCTBa
MaAOpHCKOBble 3a6asaIcosbie o6swaTeAbcTBa 0 0 0 0
AHAAIH3 BAAAHCAAmcBHnbme HerTO-aicTHBbi *9.27% -4.50% -6.77% -5.84%KpeAHmI H cpeACTBa, nepeanHbie noTpe6NTeAAM 87,066 26 109,721 24 135,947 25 135,165 26Aenoa3mu noTpe6rTeAe§ 50,827 15 75,917 16 89,833 17 95,084 t8OTHonleHHe CyMMbl 6aWRoOCK.KpeAHToB K 171% 145% 151% 147%Aeno3HTaM
AKTHBbi, B3BeiueHHble no pHCKy 351,855 473,523 558,823 545,508CKoppeXTHpoOaBHas BeAHYHHa KanHTaAa 8,393 14,925 18,257 12,483KoaqHmwIenT AoCTmTo0HOCTH Co6cTBeHHorO 2.39% 3.15% 3.27% 2.29%KanHTaAa
O6n,aTeAbHbie OTBHCAeHHH 8.00% 8.00% 8.00% 8.00%Aeqnigwg 19,756 22,956 26,449 31,158
191
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AHAAHS3 nOKA3ATEAEH PABOTbI bAHKA
(a pacwet ma roJ) 06/30/89 06/30/90 12/31/90 03/31/91
npm6bLAbHocTb
FlpH6bAb Ha ycpeAHeHHbie axTSHbi 1.17% 0.70% 0.37%
IlpH6bmAb Ha marHTaA 40.02% 21.20% 12.58%
HommHaAbHble Temnbl pocTa
KpeAwmi m AmUir 26.02% 47.41% .2.33%
Aeno.uwmi noTpe6HTeAeN 49.36% 36.36% 10.16%
KanwraA 77.84% 44.28% -128.26%
WTaT
PeaAbabne Teunbz pocTa
IHAexc noTpe6TeAbcx1x UeH tO0 130 150 161
Teumnbz HmqlJpUiH 30% 30% 30%
KpeAwTh H A3HBHr -3.98% 17.41% -32.33%
Aenosaimi norpe6HrAei 19.36% 6.36% .19.84%
KmanTaA 47.84% t4.28% .158.26%
flpoAyKxTmmocT pa6orm nepcoHaAa
lpH6alAb Ha pacxoA4b Ha t co'rpyAHHra 468.09% 229.33% 73.39%
HouzHaAbHbie npoaeHTHbie cTaBxH
Cpejwuf noAyqeHHbli npo0eHT 20.44% 19.87% 20.03%
3aJmb.i xpeAHwmbA yqpemAeHRMu 4.36% 3.98% 7.85%
Salhfib norpe6wneAAm 26.32% 23.25% 23.03%
rlpirwwAHie ^,a npoaamn AoAroBbie 12.09% 7.78% 0.67%
CBHMeT"bCTBa
CpeAHHi sbIga'leHHbZH npOUe]HT 13.9% 16.4% 16.32%
SaAoAatCHHOCTh xpeAWTHbIu y'peCAeCHRm t8.8% 23.96% 22.47%
Aenosrha Ao BOcTpe6oBaHHi H CpO'iHbe 6.7t% 7.3t% 9.20%
AenoatraiC6eperaTeabHb,e AenoamIT 20.06% 25.00% 24.00%
CnpeA 6.54% 3.47% 3.71%
PeaAbHbae npOUeHTHbIe CTaBKN -9.56% *10.13% -9.97%
CpeAH,i noAyqeHHbl npoUeHT t16.10% -13.60% -13.68%
CpeAHHI BblJAaqeHHbflH npOUeHT
MAepmm,cuRsaHHbie C noCpeAHHqecTBoM (a %
0T aKTHBOB)
PacxoAbl Ha mapa6omymo nAaTy 0.51% 0.61% 1.01%
PacxoAbl Ha coAepaiIHe cay2ne6Hbix 0.15% 0.21% 0.25%
nomevjeHHR
HaAOrH H AHUMH)HH 0.05% 0.08% 0.09%
O6ecUeHeHHe H aMopTHaaW4l 0.07% 0% 0.01%
rlpo'e aAMmIIcTpaTHBHo-ynpanAeH'ecKHe 0.30% 0.28% 0.43%
pacloAblEaHKoBcxse pesepabi Au noxpbmTHE y6bmloB 0.77% 0% .0%
no KpeAHT8M
rIoAoxoAHbI HaAor 1.24% 0.70% 0.37%
[IpHpocr KanmTaAa 1.17% 0.70% 0.37%
BCEFO: xuaepo, caHmMe c 4.26% 2.60% 2.52%
nuepeauueemToe
192
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193
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105 PaSYMHO ynpaBAneMbre 6aMKH, KoTOpble onHpaloTCA Ha npO9HblH qpyHAaMeHT npaBHAbHbiX noAxoAoB,AOAM2Hbl CTPeMHTbCR K CO4aHHIO CAeAYlOlUHX pe3epsos AAxR nOKpbITHR y6
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201
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KpHMHHaAbHbie AeHCTBHH.
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3AoynoTpe6AeHMHMH npaKTHKy 6e3 npoMeAAeHHH.
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HHS 6aHxa TexHHqecKH HenAaTe2recnoco6HbIM, 3aKpblTHH 6aHxa H nepeBoAa ero B naTeropHio
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Heo6XOAHMO, eCAH KOHTpOAepbl HaMepeHbl 3alUTHTHTb HHTepeCbl AenOHeHTOB H YBMPHTb
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202
HP7VAOiMEHHE 6. Pasymmoe peryAlIpommme o Nwsop
PA3YMHbIl rAHKOBCKHA HAA30P
OprawruaJwi
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203
H,nepuperopomarne IporaicovBoM orTwermocrT
o6ecneqeHIH. AHKBHAHOCTH H yMeHbWueHHH 3aBHCHMOCTH OT H3MeHeHH$I nPOUeHTHbIX CTaBOK.
KpoMe Toro KoHTpoAepb1 o6s3aHbl yAocToBePHTbCR B Co6AIoAeHHH COOTBeTCTBy!ouX 3aKOHOB
H npaBHA H oCeHHTb aqBpeKTHBHOCTb ynpaBAeH'eCKOH HHqpOpMaUHOHHOH CHCTeMbi.
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nAaHHPOBaHUH H COCTaBAeHHq 6ioA2eTa H T. n.) oco6eHHO Ba2KHa, T. K. B npOTHBHOM cAyiae
aHaAK3 AaCT TOAbKO MrHOBeHHyio tpOTorpaPHIO nOAOA2KeHH yqpemKAeHfH Ha MoMeHT npOBepKH
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KpeAHTOB, HO He OLCeHHTb nOAHTHKy H npaKTHKy, BeAygHe K noKHBAeHHIO KpeAHTHbiX npo6AeM
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ynpaBAeHHJ, cAy2K6a 6aHKoBcKoro HaA,3opa BbinOAHHeT pOAb KaTaAH3aTopa H3MeHeHmH
qyHAaMeHTaAbHbIX cnoco6OB 3eAeHHq AcA 6aHKoM. IOCKOAbKy KOHTpOAepbi ECerAa
CTaAKHBa1OTCH C orpaHHqeHHOCTbIO peCypCoB, caMH 6aHKH AOA2KHbI BO3ABHraTb nepBbie py6emH
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XOTR BTOT miar onpeAeAeHHo Heo6xOAHM. BaMHo TaK2Ke nOHRTb npH'HHbl HX BO3HHKHOBeHHR H
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CTaBKaMH; onepa!UHH C HHOCTpaHHOH BaAIOTOH H T. n.
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nHCbMeHHOMY oT'eTy H nOAnHcaHHOM PYKOBOAHTeAeM 6iopo 6aHKoBcKoro HaA3opa UAH ero
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6aHKa B ycTaHoBAeHHbie CpoKH. ECAH Heo6xOAHMbl nOCAeAOBaTeAbHO COCTaBAReMbie OT'ieTbi O
KoppexTHPYIouHX Ae4eCTBHMx, BTO Tpe6oBaHHe TaKmKe A0A2KHo 6blTb oTpa2KeHo
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204
H1PHAOMWEHHE 6. Pasyaroe peryANpomamoe oRam.p
HAmomeHHbie nHCbMeHHO npogeAypbi aHaAH3a. 4w o6ecneereHtm COOTBeTCTBHx HeAHHoO6pa3HR H o6y'IeHHt HOBbiX cnelHa.AHCTOB no aHaAH3y CAeAyeT pa.3pa6oTaTb H H3AOKHTb[IHCbMeHHo npogeAypbi aHaAH3a H COOTBeTCTBYlOUlHe BOnpOCHHKH n1pHMeHHTeAbHO K aHaAH3Y6aHKoBcKoHi AeRTeAbHOCTH Ha MeCTe. 3 TH AOKyMeHTbi He AOAMHbl aMmeHRTb cymAeHHeCreCHaAHCTa no aHaAH3y - OHH AOA2KHbl CAy2KHTb TOAbKO pyHAaMeHTOM H OnOpOH AARpa6oTbI, KOTOpyJO npHXOAHTCR BbilnOAHITb.
BHEWI1HEE HABAIOAEHHE
BHemUHee Ha6AJoAeHHe npeACTaBAeCT co6ofi Ba2mHoe AOnOAHeHHe K alHAH3y Ha MecTe,HBARRCb CpeACTBOM 3a6AaroBpeMeHHoro npeAynpe2KAeHHH 0 B03HHKIUHX HAH pa3BHBaMOUHXCH3aTpyAHeHHH.X H HHCTpyMeHTOB KOHTpOAH; OAHaKO BHeCUHee Ha6AioAeHHe He CAeAyeTPaCCMaTPHBaTb KaK 3aMeHy aHa.AH3a Ha mecTe HAH KaK OCHOBHyIO pa3HOBHAHOCTb KOHTpOARpa6oTbl 6aHKoB B pa3BHBaiOjeiiHCq CTpaHe. KaqeCTBO HH(POpMauHH H BeAOCTHOCTb AaHHbNX,npeAcTaBAReMbix 6aHKoM Aio6oH cTpaHbl, Heo6XOAHMO npOBCpRTb. B Pa3BHBaiOumHXCA cTpaHaxnpeAOCTaBARcMaH HmpoMagi .3aqacTyio HenOAHa H HeTOqHa. CnAolnb H pHAOM 6aHKH HepacnoAaraioT CHCTCMaMH KOHTpOAR H 6aHKoBcKoro y1 eTa, cnoco6HblMH o6ecneqHTmCBOeBpeMeHHYIO fIOArOTOBKY TOqHbIX AaHHbIX. loaToTMy no 6oAbClefi 'aCTH He CAeAyeTnOAaraTbCH Ha BHeillHee Ha6AioAeHHe KpoMe KaK Ha AOnOAHeHHe aHaAH3a Ha MeCTe.
KoHrrpOAeM CAeAyeT HCnOAbD3OBaTb npHeMAeMbie no Ka'eCTBy OT'eTbI AAR c6opa AaHHbzX,nO3BOASlOIgHX OgeHHTb pHCKH. Peqb H4CT o6 HHq)OpMaUHH, OTHOCnu1eHCR K UOpTCeAIOBbI4aHHbIX KpeAHTOB, BKAIO'aM CAy'iaH HenorauieHH3 B CpOK H npo6AeMHbie aKTHBbl, CHTyawnOC onepa1HRMH C HHocTpaHHoH BaAIOTOH, 3a6aAaHcoBbie o6R3aTeAbcTBa H ApyrHe pHcKoBbLeclpepbI AemTeAbHOCTH, a TaK2Ke 6aAaHc H cqeT npH6 blAeii H y6bITKOB. AAR o6ecneqeHHweAHHoo6pa3H.I KOHTpOAepbi AOA2KHbI HMeTb npaBo npeAnHCbIBaTb CpOKH, cOAepCaHHe H IpOpMypasyMHoH peaxUHH 6aHKa, C TeM -To6bJ MO2KHo 6blAo noCAeAoBaTeAbHO cpaBHHBaTb AaHHble SapasHbie nepHOAbi BpeMeHH noCAe 3aBepmeHHq npOBepKH.
OqeHb BaMHO nOAHOCTbIO BCTpOHTb (yHKlHIO BHeleHero Ha6AIOAeHHH B rpomecc HaA30pa, CTeM qTo6bI Aer'e 6blAO BbilnpaBARTb cAa6oCTH KOHTpOAR. B HeKOTOPb1X CAyqaRX 6blBaeTAOCTaTOqHO cBH3aTbCR c 6aHKoM no TeAe(pOHy HAH HanpaBHTb 6aHKy nHCbMO, qTO6bl o6CyAHTbBonpocbl, BbilHBAeHHbie MeToAoM BHeIuHero Ha6AIo4eHHR. B ApyrHX CAy'aHX, OAHaKO, Mo21eTBO3HHKHyTb Heo6xoAHMocTb HanpaBAeHHH B 6aHK CrieHaAHCTOB no aHaAH3y AAA OTCAe2KHBaHHcAa6OCTeH, o6HapymeHHblX Ha6AIoAeHHeM. B Aio6oM cAyqae HHqpOpMaUHH H OTqeTbl,co6paHHble H nOArOTOBAeHHbie H3BHe, MOryT noCAy2KHTb 6a3oH AAA cpaBHeHHR npHMeHHTeAbHOK pHCKOBblM H BqXpeKTHBHbIM cqepaM AeCTeAbHOCTH, a nOAyqeHHble AaHHb1e 6yAyr noAse3HbCreUHaAHCTaM B XOAe aHaAH3a Ha MecTe.
205
iIiiIiiI
nIPHAOflEHHE 7. bA3EAbCKOE COrAAIJJEHHE
KOMHTeT Uo 6aHKOBCIKOMy HaAOPpy H peryAHpoHaHH
C6JImweuHe CHCTemi 6aHKoBciKoro peryApOBaHHfl B OTHOIeImHH HamepeHEN KanHTaAa
a CTam4apTOB, paCnpOCTpaHRlO1UHXCH Na UaDIHTaA 10 6
BBEAEHHE
1. )4aHHblf AOKyMeHT npeAcTaBAHeT co6o0i Tor pa6oTbl xOMHTeTa1 0 7 B npOAOA2KeHHH
HeCCKOAbKHX AeT, KOTOpas HMeAa geAbIO c6AHmeHHu CHCTeM 6aHKoBcKoro HaABopa B
OTHOlUleHHH OnpeAeAeHHH AOCTaTOqHOCTH co6CTBeHHoro KanHTaAa memAyHapoAHblX
6aHKoB. flocAe ny6AHKaUHH npeAAO2KeHH f KOMHTeTa B AeKa6pe 1987 r. B cTpaHax,
BomeAmHx B rpynny G-10, HaqaAHCb aKTHBHbie KOHCYAbTaUHH co CneUHaAHCTaMI;
KpOMe TOrO BTH npeAAoerLeHH 6blAU HanpaBAeHbl HaA3opHbIM BeAOMcTBOM MHOrHX
CTPaH MHpa AAR paCCMOTpeHHR. CAeACTBHeM BTHX KOHCyAbTaUHU CTaAH H3MeHeHHx,
BHeCeHHbie B HCXOAHbIe npeAAo2KeHIH. Hly6AHKyeMbIif TeKCT HBAHeTcH AeKAapaUHeB
KOMHTeTa, corAacoBaHHOH MmemAy BCeMH ero qAeHaMH. AoKyMeHT H3AaraeT corAaCoBaH-
HblI AO AeTaAeH nopHAoK H3MepeHHR AOCTaToqHOCTH co6CTBeHHorO KanrTaAa H
MHHHMaAbHbli ypOBeHb Tpe6oBaHHH, KOTOpblX AOA2KHbi IpUHep2KHBaTbCR Ha1HOHaAb-
Hbie cAym6bl 6aHKoBcKoro HaA3opa, npeACTaBAeHHbie B KoMHTeTC. C aTHMH
Tpe6oBaHH.RMH H nOpRAKOM COrAaCHAHCb TaKme ynpBAHlAouHe UeHTPpaAbHbiX 6aHKoB
rpynnbl H3 10 CTpaH.
2. C MeAb1o no BO3MO2KHOCTH 6blcTporo BHeApeHH5 B npaKTHKY HagHOHaAbHb1e cAym6bi
HaASopa, no npeAnoAo2KeHHIO, AOA2KHbl Teriepb pa3pa6oTaTb co6cTBeHHble noAo2KeHHR
H OnpeAeAHTb B HHX CpOKH H cnoco6 peaAH3a1HH AOCTHrHyToro corAacHH B
co6CTBeHHbIX CTpaHax. LaHHblH' AOKyMeHT HanpaBAeH HaA3OpHbIM BeAOMCTBaM MHOrHX
CTpaH MHpa C HaMepeHHem no6yAHTb HX npHHWFb ero OCHOBHbie noAomeHHR B cTpaHax,
He BOmIeAIIIHX B rpynny C-10, T. K. peClb HAeT O nOS3HUHH 6 aHKOB, 3aHHMaioIHxcsC
KpynHb1MH Me21AYHapOAHbIMH onepagHHMH.
3. Cymb pa6oTbl KOMHTeTa no c6AHmeHHIO CHCTeM 6
aHKOBCKoro peryAHpoBaHHsi
3aKAIOqaeTCH B AOCTH2KeHHH AByX qcyHAaMeHTaAbHbIX IeAeH. Bo-nepBblx, Co3AaHHe
HOBOH CHCTeMbI, KOTOpa0 nOCAy2HT ynpoqeHHIO H cTa 6 HAH3agHH Me2KAyHapoAHoH
6aHKoBcKofi CHCTeMbi; BO-BTOPbIX, CO3AaHHe CHCTCMbi 'IeCTHOH H BbICoKoCorAacoBaH-
HOH, STO nO3BoAReT npHMeHRTb ee 6aHKaM pa3HbIX CTpaH H CHHmaTb ypoBeHb
CyuMecTByiouero KOHKypeHTHOrO HepaBeHCTBa, cyInecTByioijero cpeAH Me2KAyHapOAHb1X
106 HasbmaeMoe Tal2Ke Basw,bcKoe corAameHHe. ,aHHbIH OTpblBOK nepeneqaThIBaeTcJK Hs nepsoHaiaAbHoro
TeKcTa, BburyujeHHoro BaSCAbCRHM KoMHTeTOM, HO c HBMeHeHHeM 43opMaTa MaTepHaAa.
107 Ba3eAbcKHI RoMHTeT no 6aHKOBCKOMy peryA poBaHH1o H HaA3opy OXBaTb!BaeT npeAcTaBHTeAei
UeHTpaAbHbix 6aHKOB H KOMHTeTOB no HaASOpy CTpaH 6oAbmoA AeCCTKH - BeAbrHi, KaHaAa, C)paiupuz,repMamHl, HITaAHm, 3inomBi, roAAaHAHx, LWBegpm, UlBeigapHR, 06beAHHeHHoe KopoAeBcTmo, CoeAmiemmble
LJTaThi H AoKceM6ypr. KoMHTeT saceAaeT B BaHKe Me2iKAyHapoAHbIx PacmeTon B ra3eAe, LUBeiapHs.
207
InrepHpeTrpeaaole IfNHaiCOBONI oTrerTocT
6aHKoB. KoMHTeT oTMeqaeT, MTO B OTBeT Ha npeAAomeHHe npoKoMMeHTHpoBaTb HCXOA-
Hbie npeAAOmeHHR, 6aHKH COrAaCHAHCb C npHHHlHnOM noAa'H H AOrHKOiH AaHHOro
maTepHaAa H BbIpa3HAH fIOAAep2KKY nO3HUHH, corAaCHO KOTOpOH AOKyMeHT cAeAoBaAo
6bl npHMeHRTb Ha Ha;gHOHaAbHOM YpOBHe KaK MO2KHO eAHHoO6pasHee.
4. B Te'ieHHe Bcero nepHoAa KOHCyAbTagHH H COrAaCOBaHHH Me2KAy KOMHTeTOM B Ba3eAe
H nOAHOMOH1HbIMH opraHaMH EC B BpiOCCeAe, KOTOpbie BbICTynlHAH C rlapaAAeAbHOHHHHgHaTHBOH BBeAeHHR eAHHOrO KOB )HAHeHTa nAaTe2Kecnoco6HOCTH AAA KpeAHTHbIX
HHCTHTyTOB Coo6WecTBa, ocy1eCTBAHAOCb TecHoe B3aHMOAeHCTBHe. UeAbio ero 6bLAO
AOCTH2KeHHe MaKCHMaAbHoro COOTBCTCTBHH noAo2KeHHH, corAacoBaHHbIX B BaseAe.
HOAO2eHH51M, HaMe4eHHbIM K BHeApeHHIO B CTpaHaX Coo6iMecTBa. KOMHTeT HaAeeTCA H
O2HAaeT, 'ITO TaKOe COOTBeTCTBHe MOmeT 6 blTb AOCTHrHyTO, XOTH1 CAeAyeT OTMeTHTb,
qTO npaBHAa, pa3pa6aTbIBaeMbie EC, OTHOCHTCH npeHMYl_qeCTBeHHO K KpeAHTHbIM
y'Ipe2KAeHHAM, a pa6oTa KoMHTeTa OpHeHTHPOBaHa 6OAbmue Ha 6aHKH, 3aHHMa1OIHecCR
MeC2AYHaPOAHbIMH onepaljHRMH.
5. Hpip pa3pa6OTKe InOAO2KeHHH, OnIHCaHHbIX B AaHHOM AOKyMeHTe, KOMHTeT nbilTaACH
Bblpa6oTaTb COBOKynHOCTb KOHUenTyaAbHO HaAe2KHbIX npHHUHrOB H B TO me BpeMR He
OCTaBHTb 6e3 AOA2KHorO BHHMaHHR oco6eHHocTH cyu eCTBYIOUHX CHCTeM 6aHKoecKOro
y-4eTa H HaA3opa B CTpaHaX-tIAeHaX. KoMHTeT nOAaraeT, 'ITO aTa 5e-Ab AOCTHrHyTa.
HOAomeHHe AOKyMeHTa oTpa2KaioT nepeXOAHbIH xapaKTep HbIHeiu1HerO nepHoAa H
nO3BOAReT OTpa3HTb CyigeCTBY1OI_4He B Pa3HbIX CTpaHaX cneUH(pH'ecKHe
o6cTo.RTeAbCTBa qepes rH6KHe MOAH(HKagHH TeKCTa, KOTOpbie CO BpeMeHeM MO?KHO
6yAeT npHBeCTH X eAHHOMY o 6pa3gy.
6. B HeKOTOPbIX HeMHOrOq'HCAeHHbiX acneKTax (oco6eHHO B OTHOIeHHH B3BeC11HBaHHR
pHCKOB) AoKyMeHT AoriycKaeT onpeAeAeHHbIe pacxo2KAeHHH MewAy CTpaHaMH B
OTHOleHHH HHTepnpeTaUHH TaKHX acneKTOB. Bo3AeicTBHe TaKHX paCxOmAeHHH Ha
o6UJHe COOTHOliueHHH cKopee Bcero npeHe6pemHMO MaAO, H He CAeAyeT CqHTaTb, qTO
2KePTBOH paCxO2KAeHHH cTaHoBHTCH OCHOBHbie geAH. TeM He MeHee KoMHTeT HaMepeH
KOHTPOAHPOBaTb H aHaAH3HPOBaTb npHmeHeHHe nOAO2KeHHH AoKyMeHTa B npeAcToRJgHH
nepHoA C geAb1O Bb1XOAai Ha 6OAee BbICOKHH ypoBeHb corAacHH H eAHHoo6pa3HR.
7. CAeAyeT noA'IepKHyTb, TO COraaCOBaHHbie nOAO2KeHHR OnpeAeAHIOT MHHHMaAbHbliH
ypOBeHb HeO6xOAHMOrO KanHTaAa AAR 6aHKoB, aKTHBHO 3aHHMaiOLWHXCR
Me2AYHaPOAHbIMH onepa4HHMH. HaUHoHaAbHbie opraHbl peryAHPOBaHHH BnpaBe
yCTaHaBAHBaTb 6oAee BbICOKHe ypOBHH.
8. CAeAyer yKa3aTb TaKme, qTO AOCTaTOqHOCTb KanHTaAa, H3MepeHHaH B COOTBeTCTBHH C
AaHHbIM AOKyMeHTOM, BBAHeTCH, XOTR H BamHbIM, HO Bcero OAHHM H3 peAa qlaKTopoB,
Tpe6yioujHx y'eTa npH O!leHKe npo'HOCTH (pHHaHCOBOrO nOAO2KeHHR 6aHKa. CyTb
AaHHoro AoKyMeHTa 3BaKAIoaeTcR B OUgeHKe KanHTaAa npe2KAe Bcero B CBH3H C
KpeAHTHbIM pHCKOM (pHCKOM Kpaxa 3aeMujHKa), OAHaKO, H ApyrHe pHCKH, BHAIO'aR
PHCK, cBR3aHHbliH C npoMeHTHbIMH cTaBKaMH H HHBeCTHUHHMH B UeHHbie 6yMarH,
KOHTpOAepbl AOA2KHbi npHHHMaTb BO BHHMaHHe npH OUeHKe AOCTaTOqHOCTH
co6CTBeHHoro KanHTaAa B geAOM. KOMHCCHR aHaAH3HpyeT pa3AHqHbie nOAXOAbl B CBH3H
C TaKHMH pHcKaMH. KpoMe TOrO - H BTO HMeeT o6
I H xapaKTep - OTHOUIeHHe
KanHTaAa K aKTHBaM, eCAH PaCCMaTPHBaTb ero H3OAHpOBaHHO, MOmeT AaTb HeBePHOe
208
I7PHAOi'EHHE 7. Baawc4bcxoe corAaweme
npeAcTaBAeHHe o6 OTHOCHTeAbHOM 6AaronoAy4HH. MHoroe 3aBHCHT TaKme OT KaqeCTBa
aKTHBOB H, %ITO OMeHb Ba2KHO, OT ypOBHH pe3epBoB, xOTOpble MO2KeT nO3BOAHTb
Co3AaTb 6aHK, HeB3HpaR Ha COMHHTeAbHYIO BeAH'IHHy yKa3aHHoro OTHOHIeHHH.
HPH3HaBaSI TecHylo CBH3b Me2Ky KalnHTaAOM H pe3epBaMH, KoMHTeT npOAOA2KHT
KOHTPOAb 3a nOAHTHKOH 6aHKoB B CTpaHax-qAeHaX B cpepe noAAepmaHHH
Heo6xOAHMbIx pe3epBOB H 6yAeT CTapaTbCSI c6AH3wrb HX no3HUHH B BTOH, KaK H B
ApyrHx, Ba2KHbIX cpepax peryAHpoBaHHa. IpH OUeHKe nporpecca B AeAe co6AloAeHHR
COrAaCOBaHHbIX HOPMaTHBOB B OTHOiueHHH KanHTaAa KOMHTeT HamepeH THgaTeAbHO
y'IHTbIBaTb Aio6bie cyueCTBY1OI1He pacxo2KAeHHR B nOAHTHKe H npogeAypax 6aHKOB
cTpaH-4AeHOB, 4TO6bI TOqHee OnIpeAeAHTb ypOBeHb pe3epBOB AASI TaKHX 6aHKOB H
qOpMy CO3AaHHR TaKHX pe3epBoB.
9. KOMHTeT He COMHeBaeTCH B TOM, 'TO pa3AH'H Me2KAy cTpaHaMH B cpepe HaAOrOBOH
nOAHfrHKH H npeACTaBAeHHA AaHHbIX yxieTa AAH onpeAeAeHHH HaAOrOB Ha OnpeAeAeHHbIe
KAaccbI pe3epBoB AAR nOKPbITHH HAOXHX AOArOB H KanHTaAbHbIX pe3epBOB,
(OPMHpyeMbix H3 -IHCTOH' npH6bIAH, MoryT B H3BeCTHOH mepe 3aTpyAHHTb cpaBHeHHe
Me2KAyHapOAHblX 6aHKoB no noKa-3aTeAio peaAbHOH HAH Ka2KyUyeHcn AOCTaTO'IHOCTH
co6CTBeHHoro KanHTaAa. C6AH2KeHHe pe2HMOB HaAOroo6Ao2KeHHSI, XOT% H 2KeAaTeAbHaR
UeAb, HO OHa HaxOAHTCH BHe KoMneTeHUHH KoMHTeTa, H nOTOMY npo6AeMbl HaAoro-
o6AomeHH31 3AeCb He paccMaTpHBaloTcH. OAHaKo KOMHTeT HamepeH AepMaTb B noAe
cBoero 3peHHR Bonpocbl HaAoroo6AO2KeHHR H y-ieTa B TOH Mepe, B KaKoN OHH BAHAlOT
Ha conoCTaBHMOCTb AaHHbIX pa3Hbix 6aHKOBCKHX CHCTeM B OTHOUIeHHH nOAXOAOB K
OUeHKe AOCTaTO'IHOCTH co6CTBeHHorO KanHTaAa.
10. HOAomeHHSI AaHHoro AoKyMeHTa pacnpOCTpaHHIOTCq Ha KOHCOAHAHPOBaHHbie AaHHbie,
T. e. npeACTaBAHeMbie 6aHKoM H BCeMH ero (pHAHaAaMH, 3aHHMaioIJHMHCR 6aHKoBcKHM
AeAoM H CPHHaHcHpOBaHHeM. B TO 2Ke BpeMf KoMHTeT nOHHMaeT, 'TO CTPYKTypbl
co6CTBeHHOCTH H nOAO2KeHHe 6aHKoB BHyTpH (HHaHCOBbix rpynn THna KOHrAoMepaToB
npeTepneBaior 3HaMHTeAbHbie H3MeHeHHR. KoMHTeT HamepeH Ao6HBaTbcS TOro, 'To6bl
H3MeHeHHR B cTpyKTypax co6CTBeHHOCTH He OcAa6ARAH 6aHK B OTHOmeHHH KanHTaAa
HAH He nepeKAaAbIBaAH Ha Hero pHCKH, npOHCTeKaEOUqHe H3 AeHCTBHH ApyrHx
BAeMeHTOB rpynnbl. KOMHTeT npOAOA2KHT aHaAH3 npOHCXOAIlHX H3MeHeHHH C y'eToM
KOHKpeTHOH npaKTHKH peryAHpOBaHHf B CTpaHax-MAeHax, CTpeMSCb o6ecneqHTb
noAAepAPaHHe geAOCTHOCTH KanHTaAa 6aHKOB. ITO KaCaeTCR paAa HarIpaBAeHHR
AaAbHeHUCeH pa6oTbl, ynoMfHyTbix Bbliue, npefKAe Bcero HHBeCTHUHOHHOrO PHCKa H
KOHCOAHAHpOBaHHOrO HaA3opa 3a qpHHaHCOBbIMH rpynnaMH, TO KOMHTeT IIpOAOA2KHT
TecHoe COTpy4HH'eCTBO c EC, KOTOpOe ymKe npeAnpHHSAo HAH npeAnPHHHMaeT
co6CTBeHHble HCCAeAOBaHHAI C noAo6HbIMH UeARMH.
11. B AaHHOM AoKyMeHTe 4 pa3AeAa. B nlepBbIX AByX H3AaramOTCH OCHOBbl: OnIHClBalOTCR
COCTaBARIOU2He KanHTaAa H BAeMeHTbi CHCTeMbi B3Be11HBaHHKA pHCKOB. TpeTHHi pasAeA
nOCBRuyeH MeAeBbIM HOpMaTHBHblM COOTHOmeHHRM, a 3aKAIOqHTeAbHblH - cxeMaM
nepexoAHoro nepHoAa H nepHoAa BHeApeHHR npeAAaraembix nOAOmeHHH. /TecTHpoBa-
HHe noKasaAo, MTO HoMepa Pa3AeAOB UeAeCoo6pa3HO y6paTb./
209
MiwTpIperNpoeaHNe EJwNHarCoNON VorIeTHmocN
COCTABAJIIOIHjE KAFIHTAAA
"CTrepxMeROi" KaHTA (OCHowHa.I Yacmb CO6cTBeHHbrX cpercTr)
12. KoMHTeT cqHTaeT, qTO rAaBHOH COcTaBARioigeH KanHTaAa, KOTOpOH cAeAyeT yAeAHTb
oco6oe BHHMaHHe, xBAHeTcH co6cTBeHHblfi KanHTaAlO8 riAioc ny6AHKyeMbie pe3epBbl.
OAHoBpeMeHHO OH RBACeTcH H eAHHCTBeHHbIM o6UJHM AAR 6aHKOBcKHx cHcTeM Bcex
cTpaH BAeMeHToM; OH nOAHOCTblo OTpa2KaeTCR B ny6AHKyeMbix oTqeTaX H CAY2KHT
OCHOBOH AA qpOpMHpOBaHHR nO'ITH BCeX pb1HO4HbIX OgeHOK 0 AOCTaTo'qHOCTH
KanHTaAbHOH 6a3bx; OAHOBpeMeHHO OH OKasblBaeT peuaioiijee BAHSIHHe Ha Mapm2H
npH6blAH H KOHKypeHTOCrIOcO6HOCTb 6aHKa. 3 TOT aKUeHT Ha co6CTBeHHbifi KanHTaA H
OTKpbITHC pe3epBbI oTpa2KaeT 3HaqeHHe, KOTOpOe npHAaeT KOMHTeT nOCTeneHHOMy
nOBbiu1eHHIO KaqeCTBa, a TaKmKe ypOBHH CyMMapHbIX KanHTaAbHbIX pecypCOB,
HaXOAH4JIHXCH B pacnopsm2KHHH KpynHeHIIIHX 6aHKoB.
13. HecMOTpSI Ha TaKOH aK1eHT, CTpaHbl--IAeHbi KOMHTeTa COrAaCHbl TaK2Ke B TOM, 'TO
cyU4eCTBYeT pRA ApyrHX Ba2KHbIX H AerHTHMHbIX COCTBAHAiou4HX KanHTaAbHOH 6a3b1,
KoTopbic MoryT 6blTb BKAio'eHbI B cHcTeMy H3MepeHHH (npH co6AlOAeHHH HeKOTOPbIX
YCAOBHH, H3Ao2KeHHbIX B noApa-3AeAe (6) HHme).
14. FOlToMy KOMHTCT C-IHTaeT, 'TO AAA geAeH 6aHKoBcKorO HaA3opa KanHTaA cAeAyeT
pa36HBaTb Ha 2 naCTH H TaKHM nyTeM, oTO6bi no MeHblCieH mepe 50% KanHTaAbHOH
6a3bi npHXOAHAOCb Ha CTep2KHeBoH KanHTaA, COCTOIj%HH Hi3 co6cTBeHHoro KanHTaAa H
OTKpblTblX pe3epBOB, q)OPMHpyeMbiX KS3 HCTOH npH6bIAH nOcAe ynAaTbl HaAOrOB
(KanHTaA nepBoro nopsIAKa). 4pyrHe COCTaBASiOiqHe (AonOAHHTeAbHblH KanHTaA)
A0A2KHbl o6pa3oBbIBaTb KanHTaA BTOporo nopRAKa, npH6AHmaIOJHHcR B C'MMe K
cTepmHeBOMy. CocTaBA.9o10He AOnOAHHTeAbHOrO KanHTaAa H KOHKpCTHbie YCAOBHAI HX
BKAIo'IeHHH B KanHTaAbHyio 6a3y H3Ao2KeHbI HHme, a 6oAee noApo 6 Ho - B
HIpHAomeHHH 1. KamAbi<H H3 TaKHX BAeMeHToB KanHTaAa Mo2KeT 6bITb BKAIO'IeH HAH He
sKAioqeH B KanHTaAbHyio 6a3y no ycMoTpeHHIO HaMHOHaAbHb1X BAacTeH C y'IeToM
npHHITbix npaBHA y'ieTa H HaA30pa1 0 9 .
JOJrOAHHTeAbMHbJ NarIITaA
CArpMmrIe pesepagi
15. Herly6AHKyeMbie HAH CKpblTbie pe3epBbi MoryT 6blTb CcpOpMHpOBaHbi pa3HbIMH
cnoco6aMH B 3aBHCHMOCTH OT oco6eHHocTefi npaBa H 6aHKOBcKoro y'ieTa B cTpaHe-
LAeHe. 110A CKpblTbIMH 3AeCb nOHHMaIOTCA TOAbKO TaKHe pe3epBbl, KOTopbie, XOTA H
ABAHE0TCH Heny6AHKyeMbiMH, TeM He MeHee BOIIIAH B CveT npH6blAeHI H y6blTKoB H
6blAH npHH9Tbl K paccMOTpeHHIO opraHaMH 6aHKoBcKoro HaA3opa. OHH MoryT HMeTb
TaKOe me peaAbHOe Ka'ieCTBO, KaK ny6AHKyeMah 'HCTasR npH6blAb, HO B KOHTeKCTe
108 BbmyueHHble H InOAHOCTbIO OflAa'eHHble o6bNHbCe axUHH H HeKymyARTHBHbIe 6eccpo'Hbie npmHAerpo-
DaHHbie aKUKH (HO He c'iHTaR KyMyARTHBHbie npHBHAerHpoBaHHbie aKRHH).
109 OAHa cTpaHa-qAeH, OAHaKo, npHAepmHBaeTcR MHeHm, HTO MeMAyHapO4HOe OllpeAeAeHHe Ka-HTaAa
AoAmHO orpaHWqHThCb BAeMeHTaMH cTepmHeDOrO KanHTaAa H HeOAHaKpaTHO saRARiAa, wTO oHa 6yAeT H AaAbmIe
OKa3bIDaTh AaBAeHHe c UeAb1o nepecmoTpa BTHX noAomeHHH.
210
1JPHAOAEHHE 7. EaAescroe corAawemme
COrAaCOBaHHbIX MHHHMaAbHbIX Tpc6oBaHHH OTCYTCTBHC npo3pa'IHOCTH B co'eTaHHH c
(aKToM HCnpH3HaHHH MHorHMH CTpaHaMH CKpbITbIX PC3epBOB RBAReTCH apryMCHTOM
npOTHB BKAlOqCHHSI HX B co6cTBeHHblii KanHTaA, ABARIOUIHHCfi 'aCTbIO cepAgeBHHHoro.
HepeofenHommHre pegepirm
16. B HeKOTOpbiX CTpaHaX B COOTBCTCTBHH C Ha!HOHaAbHb1MH CXeMaMH pcryAHpOBaHHH HAH
6aHKOBCKoro y'eTa AOnyCKaeTCI pcBaAbBaUHH HeKOTOpbiX aKTHBOB C MeAbIO OTpa2KCHHR
HX TeKyige4H CTOHMOCTH HAH HeKOTOporo npH6AH2meHHH K TaKoBoM OTHOCHTeAbHO
6blAbix 3Ha'CHHH, H inoAyIa1OIHeCB B pe3yAbTaTc peBaAbBaUHOHHb1C pe3epBbi
BKAIOIaIOT B KanHTaAbHyIo 6a3y. TaKHe pe3epBbl moryT o6pa3oBbIBaTbcq AByMR
nyTHMH:
(a) B pe3yAbTaTe (pOpMaAbHOH peBaAbBagHH, OCYU4CCTBAeHHOH nOCAeAOBaTeAbHO C
nepeBoAoM Ha 6aAaHc co6
CTBeHHbix noMegCeHHH 6aHKa, HAH
(6) B pe3yAbTaTe YCAOBHOrO Ao6aBACHHR K KanlHTaAy CKpblTbIX CTOHMOCTcH,
npOHCTCKalOqHX H3 npaKTHKH COXpaHeHHR Ha 6aAaHce UeHHbiX 6ymar,
ogeHHBacMbix no 6blAOHi CTOHMOCTH.
TaKHe pe3CPBbI MoryT 6blTb BKAIOqCHbI B AonOAHHTeAbHbliH KanHTaA, eCAH
HaA3OpHOC BCAOMCTBO ycTaHoBHT, 'TO aKTHBbl pa3yMHO ogeHeHbl H aTa OgeHKa
nOAHOCTbIO OTpa2KaCT KOAe6aHHJR geH H BO3MO2KHOCTb BblHy2AeHHOfi npOAamH.
17. AAbTCPHaTHBa (6) HMeeT OTHOIIICHHC K TeM 6aHKaM, B 6aAaHcax KOTOPbIX TpaAHIH-
OHHO yKa3blBalOTCR BCCbMa 3HaqHTeAbHbie KOAH'CCTBa aKUHU no yCTapeCBi1HM ,eHaM,
yAep2KHBaCMbIX B nopTqpeAe, HO BpeMH OT BpCMeHH pCaAH3yCMbIX no TCKYUJHM CeHaM
AAR nOKPb!TH.I y6bITKOB. KoMHTeT ctIraeTa, YTO aTH AaTCHTHbIC pCBaAbBaUHOHHbie
pe3epBbl MO2KHo npHpaBHHBaTb K COCTaBAHIOI1HM AonOAHHTeAbHOrO KanHTaAa,
nOCKOAbKy OHH MOryT 6
bITb HcnOAb3OBaHbI AAA KOMneHCagHH nOTCpb KaK HMeOigHe
CTOHMOCTb aKTHBbl, npH yCAOBHH 'TO OHH y'HTbIBalOTCSI CO 3HanITCAbHOfi CKHAKOH,
qTo6bi OTpa3HTb BHHMaHHe K HeycToH'iHBOCTH pbIHO'HbIX geH H K Ha'HCACHHIO HaAora
B CBR3H C peaAH3agHeH TaKHX nOBbDiueHHH MeHbl. C y.ICTOM BTHX 3aMeqaHHH Cq'HTaeTCR
COrAaCOBaHHO npHCMACMOH CKH4Ka B 55% Ha pa3HOCTb MemAy pbIHO'HOH CTOHMOCTbiO
H npOIUAOH KHHMHOH CTOHMOCTbIO. KOMHTeT paccMOTpeA, HO OTBepr, npcAnoAo2KeHHc
o BO3MO2KHOCTH BKAIoqeHHR B onpcAeAeHHC AOnOAHHTeAbHoro KaniHTaAa AaTCHTHbIX
pe3epBOB, BO3HHKalOJ1HX B CHAy HeAOOCeHKH noMeCIeHHH 6aHKa.
06,qgNwepeBepEhl 0603We peBepBh, JAM h1Oxph.rTN yz6MbrOB no0 xpe,raHram
18. O6ujHe pe3cpBbI HAH o614He PC3CPBbl AAR nOKpbITHR COMHHTCAbHbIX KpCAHTHbIX
Tpe6oBaHHH co3AaloTcH Ha cAymafH BO3MO2mHblX y6blTKoB B 6yAyujeM. KorAa TaKHe
pC3epBbl He lIpHnIHCbIBalOTCI K KOHKpCTHbIM aKTHBaM H He OTpa2KaioT CHHmeHHR
OUCHKH KOHKpeTHbiX aKTHBOB, 8TH pe3CPBbl MO2KHO BKAIO'aTb B KanHTaA, H
corAacoBaHHo, 'TO pelb 3AeCb HAeT 0 KanHTaAe BTOPOrO nOpHAKa. OAHaKo KOrAa
pe3PBbl CO3AalOTCR AAR rlOKpbITHM HAeHTH(PHUHPOBaHHbIX y6biTKoB HAH KOMneHCagHH
AerKo noKa3biBaeMoro CHHKCHHM CTOHMOCTH KOHKPeTHbIX aKTHBOB, OHH He MOryT 6blTb
CBo6oAHo HcnOAb3OBaHbl AAR nOKpbITHR HeHACHTH()HUHPOBMHHbIX nOTCpb, KOTOpb1e
211
HTrepupernpo,anre vMHaHcoBoNI orT'eTHocrm
BnOCAeACTBHH MOryT BO3HHKHYTb B CBH3H C COCTOSHHeM nopTA, H He o6AaAaboT
CyqueCTBeHHbIMH xapaKTepHCTHKaMH KanHTaAa. TaKHe KOHKpeTHble HAH geAeBbie
pe3epBbI He CAeAyeT nOaTOMY BKAioqaTb B KanHTaAbHyio 6a3y.
19. B TO me BpeMH KOMHTeT nOHHMaeT, '9TO Ha nIpaKTHKe He BcerAa BO3MO2KHO IpOBeCTH
'1eTKyio rpaHHay Me2KAy o6qlHMH pe3epBaMH (HAH o6IJHMH pe3epBaMH AAA nopbrrTHR
IIAOXHX AOArOB), AOCTynl K KOTOpbIM COBepiuIeHHO cBo6oAeH, H TeMH pe3epBaMH,
KOTOpbIe Ha caMoM AeAe XBAHIOTCH 2eAeBbIMH H npeAHa3HameHbi AAR nOKPb1THR nOTepb
Ha aKTHBax, COCTOHHHe KOTOpbIX y2Ke HAeHTHcPHUHpoBaHO KaK HeyAoBAeTBopHTeAbHoe.3 TOT MOMeHT OT'aCTH o6,bccHcReT pacxomAeHHe rioAxoAoB K 6aHKoBcKoMy yieiy H
HaA3opy H, 'TO 6oAee Ba2HO, K HaAoroo6AO2KeHHIO B CBR3H C co3AaHHeM pe3epBoB H C
HaUHOHaAbHbIMH OnpeAeAeHHHMH KanHTaAa. HeH36em2Ho, CAe4OBaTeAbHO, H3HatiaAbHOe
pacxo2KAeHHe xapaKTePHCTHK 061HX pe3ePBOB HAH 0611HX pe3epBOB AAR rioKpblTHE
inAOXHX AOArOB, BKAIO'aeMbIX (HAH He BKAlVoaeMbix) pa3HbIMH CTpaHaMH B KanHTaA B
COOTBeTCTBHH C nOAO2KeHHRIMH AaHHOrO AOKyMeHTa.
20. YqHTblBa.R TH HeOnpeAeAeHHOCTH, KOMHTCT HaMepCH B npOAOAmeHHe nepeXOAHOrO
nepHoAa (CM. n. n. 45 H 50 HH2Ke) llpOHCHHTb paCXOmAeHHH Me2KA3 CTpaHaMH B
OTHOuIIeHHH COCTaBAHlOJgHx, KOTOpbIe KOHgenTyaAbHO CAeAyeT PaCCMaTPHBaTb KaK
'qaCTb KanHTaAa H KOTOpbNe He CAeAYCT KBaAHPHUHpOBaTb TaKHM o6pa3oM. K KoHgy
1990 r. KOMHTeT HamepeH Bbipa6OTaTb HCHbIe npeAAo2KeHHR AAA Bcex CTpaH-'IAeHOB, C
TeM qTo6bi Ao6HTbc3i eAHHoO6pa.3HH B onpeAeAeHHH o6gHx pe3epBOB H o6iuMx
pe3ePBOB AAR nOKpblTHH nAOXHX AOArOB, nOA0A4)H0 HX AAR BKAio'eHHR B
KanHTarAbHyiO 6a3y K TOMy BpeMeHH, KorAa npoMe2KyToqHbie H KOHeCiHbie MHHHMaAbHbie
UeAeBbie HOpMaTHBbI npHAeTCH OTHbIHe Co6AIOAaTb.
21. B cAy"ae, eCAH AaHHOe corAawIeHHe He o6ecnerntr Bbipa6OTKH ToqHoro onpeAeAeHH1 He
o6peMeHeHHbIx AOAraMH pecypcOB, npHrOAHbIX AAR BKAIO'eHHH B AOnOAHHTeAbHbli
KranHTaA, KorAa B o6JiHX pe3epBax H o6ijHx pe3epBax AAR nOKpbITHH "nAOXHX AOAroB
MOryT COAepa2KTbC1 CyMMbI, oTpa?KaioU4He 3aHH2KeHHYIO OgeHKy aKTHBOB HA1
AaTeHTHbie, HO He HAeHTHtpHOHpOBaHHbie noTepH, H aTH pe3epBbl yKaKb1BalOTCH B
6aAaHce, pe,u1eHO B Ka'eCTBe AOnOAHHTeAbHOH MepbI npeAOCTOpO2KHOCTH Te 'IaCTH
pe3epBoB, KOTOpbie KBaAHq)HgHpoBaHbi KaK KanHTaA, orpaHHqHBaTb TaKHM o6pa3oM,
'qTo6bi K KOHgY nepexOAHoro nepHoAa OHH COCTaBAHAH He 6OAee 1,25 %, a B
HCKAI'WHTeAbHbIX CAy'aRx H BpeMeHHO He 60Aee 2,0 % OT pHCKOBblX aKTHBOB B PRAY
COCTaBAHlOlgHX BTOpHYHOrO KanHTaAa.
rmA6piubCe HHCTpymeHTm THnza BaeMHOFO Kca1NTaAa
22. B AaHHYIO xaTeropHio nonaAaeT PAA HHCTpyMeHTOB, CO'ieTaiOlgHX B ce6e xapaKTepHc-
THKH KanHTaAa H AOAra. KaamAbiH HX TaKHX HHCTpyMeHTOB HMeeT CBOH oco6eHHOCTH,
KoTopbie, MO0HO nOAaraTb, BAH1IOT Ha ero KatieCTBO KaK KanHTaAa. YcAoBAeHo, YTO B
TeX CAy"aRx, KOrAa aTH HHCTpyMeHTbl BeCbMa rIOAO6Hbl Co6CTBeHHOMy KarIHTaAy, B
oco6eHHOCTH, KorAa OHH npHrOAHbl AA4 KoMneHcagHH y6blTKoB Ha HenpepblBHoH
OCHOBe 6e3 3anycKa MexaHH3Ma AHKBHAagHH, HX MO0HO BKA1IOaTb B AOrIOAHHTeAbHbli
KanHTaA. B AOnOAHeHHe K 6ecCpo'HblM npHBHAerHpoCaHHblm aKuHm c BbirLAaToi
HaKanAHBaeMbIX (HKCHpOBaHHbIX AHBHAeHAOB nepeqHCAeHHbie AaAee HHCTpyMeHTbl
212
l7PHAOiJEHHE 7. b'aaeAb,coe corsameage
MO2tHO CqHTaTb npHrOAHb1MH 4AA BKAIO'qCHHI: AOArOCpOqHbie npHBHAerHpOBaHHble
aKLHH B KaHaAe, titres H titres Subordonnes a duree indeterminee BO (PIpaHUHH,
Genusscheine B 1epMaHHH, 6 eccpo4Hbie AoAroBbie HHcTpyMeHTbl B AHrAHH H
o6AHraUHH, KOTOpbie qepe3 onpe4eAeHHoe BpeMH o6sI3aTeAbHo KOHBepTHpyMOTC. B
aK4gHH, B CLIUA. KpHTepHH KBaAHcPHUHpOBaHH$I TaKHX HHCTpyMeHTOB H3AOmeHbl B
HpHAO2KeHHH 1.
Cy160p.HNWpOwaHibli CpO'IHbIIf 4OAr
23. KoMHTeT COrAaCHACH C'HTaTb, 'ITO HHCTpyMeHTbl THna Cy 6 OpAHHHpOBaHHoro CpO'gHOro
AOAra o6AaAaioT CYLUCCTBeHHbIMH H3bqHaMH KaK COCTaBAloLU He KanHTaAa, nOCKOAbKy
AAR HHX xapaKTepHbl (PHKCHpOBaHHble CPOKH H HeBO3MO2KHOCTb HcnOAb3OBaHHH B
Ka'iecTBe nOKpbITHR y6blTKOB, KpOMe CHTyaLHH AHKBHAag,HH. 3 THMH H3SbIHaMH
o6,bRCHl0TC5H 1OAnOAHHTeAbHbIC orpaHHmeHHq no CyMMe TaKoro 3aeMHoro KanHTaAa,
KOTOPYIO AOFIYCTHMO BKAiomaTb B KanHTaAbHylo 6a3y. HIOaTOMy cAeAaH CAeAylon;HH
BbIBOA: HHCTpyMeHTbI THna Cy6 Op4HHHpoBaHHoro CTpO'HOrO AoAra c MHHHMaAbHbIM
HCXOAHbIM CpOKOM noramueHHA CBblLue 5 AeT MO2HO BKAiOIaTb B AonOAHHTeAbHbIi
BAeMeHT, HO B cyMMe He 6oAee 50% CepALeBHHHOrO KanHTaAa H c yqeToM aAeKBaTHOH
aMOpTH3aI,JHH.
BbRre7mr 1.3 KaHNTaAa
24. CorAacHO, MTO AAA pacleTa B3BeLUeHHoro no pHCKaM OTHOIUeHHR KanHTaAa IC aKTHBaM
H3 KanHTaAbHOH 6a3bI BbI'HTaioTcH CAeAyloLHe COCTaBAHIOngHe:
(i) AeAOBaA penyTaL1HH, KOTOpaH KaK aKTHB BbI'qHTaeTCH H13 KaiHTaAa nepBOrO nOpHAKa;
(ii) HHBeCTHL{HH B qpHAHaAbI, 3aHHMmaO4HiCH 6 aHKoBcKOA H q)HHaHCOBOfi AeRTeAb-
HOCTblO H He KOHCOAHAHpOBaHHbie B HaLlHOHaAbHbie CHCTeMbI. 06bM'HO ocyiMecT-
BARIOTCHI KOHCOAHAaL1HR IpHAHaAOB C LeAb1O OyeHKH AOCTaTO'IHOCTH co6cTBeHHoro
KanHTaAa 6aHKoBcKOfi rpynnbl. ECAH 3Toro He cAeAaHO, BbliqeT HeO6xOAHM AAR
npeAOTBpai,qeHHR MHorOKpaTHoro y4eTa OAHHX H TCX me KanHTaAbHbIX peCYPCOB
pa3HbIMH KOMnOHeHTaMH rpynnbl. TaKHe HHBeCTHLlHH BbI'HTaioTcm H3 o6L!eil KanH-
TaAbHO14 6a3bi. AKTHBbI, npeACTaBAqiou4He co6ofi HHBeCTHLHH B AoCepHHe
KOMnaHHH, KanHTaA KOTOPbIX BbI'TeH H3 KanHTaAa rOAOBHOH opraHH3aUHH, He
CAcAyeT BKAio'aTb B o6L_He aKTH1Bbi npH pacmeTe OTHOIueHHH KanHTaAa K aKTHBaM.
25. KOMHTeT BHHMaTCAbHO paccMOTpeA npo6AeMy o6
R3aTeAbHocTH BbiIeTa KanHTaAoBAo-
meHHH ApyrHx 6aHKoB HAH npHHHMaioL_Hx Aeno3HTbI y'pe2mAeHHH, KoTopble B pac-
cMaTpHBaeMOM 6aHKe npHo6peTaloT cpOpMy co6CTBeHHoro KanHTaAa HAH ApyrHx KanH-
TaAbHbIX HHCTpyMeHTOB. HaA3OpHbie BeAOMCTBa HecCKOAbKHx CTpaH H3 'lHCAa BXOARIIHX
B rpynny G-10 B HaCTOSqujee BpeMR HaCTaHBalOT Ha TaKOM Bbi'eTe, C TeM 'IT06bi
yAepmaTb 6 aHKOBCKyIO CHCTeMy B !leAOM OT nlepeKpeCTHbIX KanlHTaAoBAOMeHHfi, a He c
TeM 'qTo6bi CAepm2aTb KanHTaAOBAO2KeHHR BHeWUHHX HHBeCTOpOB. KoMHTeT OTqeTAHBO
co3HaeT, 'TO TaKOH A3BOHHOH AeepeA MOM2KCT nopo24AaTb CHCTeMHbie OnaCHOCTH AAR
6 aHKoBcKofi CHCTeMbI, AeAa3 ee 6
OAee yR3BHMOH H13-3a 6blcTporo paCnpOCTpaHeHHR
TpyAHOCTeii H3 OAHOro yqpe2r4AeHHR B ApyrOe, nOBTOMy HeKOTOpbie CTpaHbI-%iAeHbI
213
HurepHpeTEpowaHme IfOmHaHcOCo,f oTeCTHOCTM
CxHTalOT TaKHe onaCHOCTH OCHOBaHHeM AAM npaKTHKH nOAHOrO BblqeTa noAo6Hb!x
KaUHTaAoBAo2KeHHH H3 KanHTaAa.
26. OAHaKO HeCMOTPH Ha aTH coo6pa2KeHHR KOMHTeT B HaCTOHliee BpeMM B geAOM He
BbICKa3bIBaeTCR B nOAb3y noAHTHKH o6H3aTeAbHoro BblqHTaHHA Bcex KanHTaAo-
BAOmeHHH ApyrHx 6aHKoB, noAaras, HTO TaKOH nOAXOA M02KCT BOCnpcrrrTCTBOBaTb
OnpeAeAeHHbIM 3HaxHMb]M H 2KeAaTeAbHbIM H3MCHeHHHM B CTPYKType Aio6OH HagHo-
HaAbHOH 6aHKOBCKOA CHCTeMbl.
27. TeM He MeHee KOMHTCT C4HTaeT, 9TO:
(a) KOHKpCTHbIC HaA3opHbIe BeAOMCTBa CBo6OAHbI B CBOeM pellleHHH npHMeHHTb HAM
He npHMeHHTb npaKTHKY BblqeTa, OTHOCHTCH BTO KO BceM KanHTaAOBAo2KeHHRM
ApyrHx 6aHKOB HAH TOAbKO K TeM, KOTOpbil npeBbliualOT OnpeAeAeHHbliH iipeeA
OTHOU1eHHH TaKHX KanHTaAOBAOmeHHH K KanHTaAy 6aHKa, npHHHMaiO1gerO
KanHTaAoBAO0KeHH.9, HAH K KanHTaAy 6aHKa, BKAaAbIBaioIAero CBOH cpeACTBa,
HAH B 3aBHCHMOCTH OT oco6eHHOcTef KOHKpeTHoro cAyqam;
(6) KorAa HPHHHrHI BblqHTaHHH He npHMeHHeTcR, KanlHTaA HAH KanHTaAbHbie
HHCTpyMeHTbI ApyrHx 6aHKoB, yAepmHBaembie 6aHKoM, BBOAHTCH B KanHTaA H3
pacqeTa 100%;
(B) cTpaHbl-mAeHbI, npHMeH.9O1gHe paccMaTpHBaeMbIH npHHUHn, cirHTaIoT HeAOrIyC-
THMblM npoAyMaHHOe H3.bHTHe nepeKpeCTHbIX KanHTaAOBAO2KeHHH C 4leAb1O
rIOAPbIBa I HHaHCOBorO nOAO2KeHHR 3aTparHBaeMbiX TaKOfi aKUHeH 6aHKoB;
(r) KOMHTeT HamepeH BHHMaTeAbHo KOHTPOAHPOBaTb YPOBeHb ABOHHorO ACBepeiH2a
B Me2mAyHapOAHOH 6aHKoBcKoii CHCTCMe H HC HCKAioMqaT BO3MO2KHOCTH BBeAeHHS
CnegHaAbHbIX OrpaHHweHHH nO3AHee. 4AR aTOH 1eAH HaA3OPHbIC BeAOMCTBa
HaMepCHbl A06HTbCA, MTo6bl HM npeAOCTaBASAaCb aAeKBaTHaR CTaTHCTHKa, a
KOMHTeT AOAmeH KOHTPOAHPOBaTb KanHTaAOBAom2eHHH OAHHM 6aHKoM B ApyrHe H
AOArOBbIe HHCTpyMeHTbl, KOTOpbIe B COOTBeTCTBHH C AaHHbIM cOrAaJleHHeM
KBaAHcPHUHpy1OTCH KaK KanHTaA.
BECA PHCKOB
28. KOMHTeT C'HTaeT, qTO Ko09XHgHeHT B3BeilueHHoro pHCKa, KOTOpbiH npeAcTaBAHeT
co6ofi OTHOLuleHHe KanHiTaAa K pa3HbIM KaTerOpHmM aKTHBOB HAH 3a6aAaHCOBbIX
o6H3aTeAbCTB, eCAH 6paTb pHCKH B UIHpOKOM cneKTpe, SBAAeTCH npeArlosTHTeAbHbIM
MeTOAOM OUCHKH AOCTaTOMHOCTH co6CTBeHHoro KanHTaAa 6aHKa. 3 To He 3HaqHT, qTO
ApyrHe MeTOAbl H3MepeHHR KanHTaAa 6e3nOAe3HbI, HO KOMHTeT paCCMaTpHBaeT HX KaK
AOnOAHHTeAbHbie K noAxoAy, OCHOBaHHOMy Ha B3BCeUHBaHHH pHCKOB. KOMHTeT yBepeH.
qTO KOS4BHUHeHT pHCKOB o6AaAaeT pHAOM AOCTOHHCTB no cpaBHeHHIO C MeHee
CAOHbIM nOAXOAOM Ha OCHOBe OTHOLUeHHH co6cTBeHHbIx H 3aeMHblX CpeACTB 6aHKa:
(i) npeAAO2KeHHblH MeTOA nO3BOAS9CT CpaBHHBaTb 6aHKOBCKHe CHCTeMbi paBHbIX CTpaH,
cTpyKTypa KOTOpbIX Mo2KeT pa3AH4aTbCR;
(ii) OH AaeT BO3MO2KHOCTb npoue y'HTbIBaTb B npogecce H3MepeHHR 3a6aAaHcoBbie
o6s3aTeAbCTBa;
214
HPiPA O2ifEHHE 7. EaaeAbcxoe corAaierNe
(iii) MeTOA He nperLHTCTBYCT 6aHKaM BAaACTb AHKBHAHbIMH HAH ApyrHMH aKTHBaMH,
AAM KOTOpbIX THnUHeH HeBbICOKHIH YPOBeHb pHCKa.
29. YPOBHH PHCKa onpeAeACHbl no caMoi npoCToH cxeMe, HX Bcero nHMTb - 0, 10, 20, 50 H
100%. KOHe'HO BO3MO2KeH IlUHpOKHU AHana.30H CyE2ACHHH OTHOCHTeAbHO TOrO, KaKOH
YPOBeHb pHCKa CACAYeT npHnHCaTb TOMy HAH HHOMy aKTHBy, H TaKoe B3Be1IUHBaHHe He
CAeAyeT paCCMaTPHBaTb KaK cy6cTHTyT KOMMep4eCKHX pelueHHH AAA geAeH PbIHOMHOH
OCeHKH pa3AH-lHbIX (3HHaHCOBbIX HHCTpyMeHTOB.
30. CTpyKTypa B3BelCHBaHHH nOApo6HO OnHcaHa B HPHAO0KCHHHX 2 H 3. Ha IleCTb
acneKTOB CTpyKTypbl CAeAyeT o6paTHTb oco6oe BHHMaHHe.
KareroppH pHcwa, BaTpoHrbhe B 4'aHHOOi pa6oTe
31. CyU4eCTByeT MHO2KCCTBO pHCKOB, OT KOTOpbIX AOA2KHO o6eperaTbci PYKOBOACTBO
6aHKa. 4A1 6oAbulefi qaCTH 6aHroB CaMbIM CYU4CCTBCHHbIM ABAReTCH KpeAHTHbli pHCK,
T.e. pHCK cpHHaHcOBoro Kpaxa napTHepa, HO H3BCCTHbl H MHOrHe ApyrHe pHCKH -
CBH3aHHble C HHBeCTHUHHMH, npOgeHTHbIMH CTaBKaMH, HHOCTpaHHOH BaAIoTOH;
cTpaHoBoH. 3AeCb OCHOBHoe BHHMaHHe yAeAHeTCH KpeAHTHOMY pHCKy H ero acneKTy -
CTpaHOBOMY pHCKy. KpoMe Toro OTAeAbHbie HaA3OPHbie BeAOMCTBa no CBOeMy
YCMOTpeHHIO OpHeHTHPYIOTCH Ha PHCKH ApyrHx THnOB. B HeKOTOpbIX CTpaHaX,
HanlpHMep, OCYII_CCTBARIOT pHCKOBOC B3BeUIHBaHHe OTKpbITOH HOSHHHH B OTHOeH1UH
HHOCTpaHHOH BaAIOTbI HAH B OnpCAeAeHHbiX acnelTax O[geHHBaOT HHBeCTHUHOHHblH
pIICK. Ha AaHHOH CTaAHH He npeAnPHH9TO HHKaKOH CTaHAapTR3agHH no BTHM APYFHM
pHcKaM.
32. KoMHTeT CieA 2KeAaTeAbHbIM HaHTH cnoco6 BCTpOHTb AOnOAHHTeAbHOe B3BemnHBaHHe,
'RTo6bi OTpa3HTb HHBeCTHIHOHHbli pHCIC, CBR3aHHbIH C yAep2KaHHeM rOCyAapCTBeHHbIX
MeHHbIX 6yMar c (pHKCHpOBaHHOH npOgeHTHOH CTaBKOH, - npOHBAeHHe pHCKa, CBR3aH-
Horo C npOgeHTHbIMH CTaBKaMH, KOTOpblH, KOHeMHO, conpsHmeH C Aio 6 o0 (pOpMo0
6aHKoBcKofi AeSTeAbHOCTH, Ha 6aAaHce H npH yAaACHHH c 6aAaHca. K HaCTOMgUeMy
BpeMeHH cAeAaH BbIBOA 0 TOM, xiTO OTAeAbHbie HaA3OpHbie cAy2K6bi AOA2KHbI 6blTb
CBo6OAHbl B Bbi6ope HyAeBoro HAH HH3Koro PHCKa B OTHOu1eHHH Tpe6oBaHHi K
npaBHTeAbCTBY (HanpHMep, 10% Ha BCe geHHbie 6yMarH HAH 10% Ha 6yMarH CO
CpOKoM I rOA H 20% CO CpOKOM OT I roAa H 6oAee). OAHaKO Bce -IAeHbl KOMHTeTa
COrAaCHAHCb, xITO PHCK, cBi3aHHblH C npOgeHTHbIMH CTaBKaMH, Tpe6yeT, Boo6We
roBop.9, AaAbHeHlnero H3y-ieHHA, H eCAH B xOAe AaAbHeHilIeH pa6oTbl yAaCTC.R nOAyq'iTb
npHeMAeMbHi MeTOA H3MepeHHR aToro acnecTa pHcKa AAR 6HSHeca B jleAOM,
nOTpe6yeTCH HaAaAHTb COOTBeTCTByIOU3HH KOHTpOAb B paMKax AaHHOrO paCCMOTpeHHR
KIpeATHOro pHCKa. B HaCTOullee BpeM.I H3ymaIOTCM HMeIOWHecH9 BO3MO2KHOCTH.
PHCK nEPEBOaA H.3 CTPAHbI
33. HpH paCCMOTpeHHH CTpaHOBOrO pHCKa KOMHTeT B nOAHOH mepe CO3HaBaA TpyAHOCTb
paspa6oTKH npHeMAeMoro MeTOAa BCTpaHBaHHM aToro pHcKa B H3MepeHHe. BnpeAbiAyigeHi KOHCYAbTaTHBHOH pa6oTe AAR paCCMOTpeHHM H aHlaAHa
6bIAH
npeAAo2KeHbI ABa aAbTepHaTHBHbiX noAxoAa. Bo-nepBbIX TaM nPOBOAHAOCb pa3AHMeHHe
Mem2Ay Tpe6OBaHHHMMH K BHyTpeHHHM yMpeA4eHHHM (geHTpaAbHOMy npaBHTeAbCTBy,
215
Hirepn'perHpoaaHfe opmmHaHcoHoi oTIerHocr
oqpHUHaAbHbIM y'ipemAeHHHM H 6aHKam) H KO BCeM 3apy6emHblM CTpaHaM; BO-BTOpbIX,
BTOpOH aTan pa3AHqeHHH BbiAeAHA onpeAeAeiHyio rpynny cTpaH C BbICOKOH
KpeAHTOCnOCo6HOCTbfO.
34. KOMMeHTaPHH, npeACTaBAeHHbie KOMHTCTy 6aHKaMH H 6aHKOBCKHMH accogaHaIHRMH H3
CTpaH rpynnbi G-10, nlOqTH MeAHKOM 6bIAH B InOAb3y BTOpOrO noAxoAa. B no 4AepmKy
ero BbIABHraAHCb TpH rAaBHbix apryMeHTa. Bo-rlepBblx, yKa3bbBaAOCb, iTO npOCToe
pa3AeAeHHe Tpe6oBaHHH Ha BHyTpeHHHe H B OTHOmIleHHH 3apy6emHblx CTpaH
HrHOPHPYeT peaAbHOCTb, nocKOAbKy pHCK orpaHHseHHH nepeBoAa CPCACTB H3 CTpaHbl B
CTpaHy CHAbHO pa3AH-laeTCH MemKAy CTpaHaMH, H STO HMeeT TaKoe 3Ha'eHHe, 'ITO
Heo6xoAHMO npOBeCTH 3HaqHTeAbHbie pa3AH'HR Me2KAy npOMbiiUAeHHO pa3BHTbiMH H
CTpaHaMH, He AOCTHrIIIHMH TaKoro ypOBHH, B OTHOUieHHH KpeAHTOCnOCO6HOCTH H
BCTpOHTb COOTBeTCTByiOUee pelieHHe B HsMepeHHe, oco6eHHo AARA MeCAYHapOAHbIX
6aHKOB. Bo-BTopblx, yKa3bIBaAOCb, BTO onHCaHHoe Pa3AeAeHHe He OTpa2aeT
rAo6aAbHoH HHTerpa HH (pHHaHCOBbIX pblHKOB, a OTCyTCTBHe OnpeAeAeHHbIX yAyq'IUeHHH
B AaHHOM acneKTe no6yAHT Me2KAyHapOAHbie 6aHKH OTKa3aTbCH OT yAepMaHHH geHHbIX
6yMar, Bbinyu4eHHbIX geHTpaAbHbIMH npaBHTeAbCTBaMH BeAyJgHx CTpaH B Ka'ieCTBe
AHKBHAHOro nOKPbITHH HX o6saTeAbCTB B eBpOBaAioTe. B aTOM CMbICAe TaKoH nOAXOA
AOA2IeH pa6oTaTb npOTHB BaMHOH geAH B3BeLIUHBaHHH pHCKa, a HMeHHO 6yAeT
nOOJgPHTb OCTOPo2mHHOe yrpaBAeHHe AHKBHAHOCTbIO. B-TpeTbHx - H aTo caMoe BamHoe
- Bce CTpaH-'AeHbi EC TBepAo npHBepm2eHbi npHHgHny, cOrAaCHO KOTOpOMy Bce
Tpe6oBaHHR K 6aHKaM, jeHTpaAbHbIM rpaBHTeAbCTBaM H OcIHUHaAbHbIM y'pemAeHHHM B
cTpaHax EC AOA2KHbl o6pa6aTb[BaTbCH OAHHaKoBbiM o6pa30M. 9 To o3HaqaeT, 'ITO B
Tex CAY"aSx, KorAa AeHCTByeT aTOT ripHHgiHn, nIOHBHTCH Hem2eAaTeAbHaH aCHMMeTPHH C
pa3AeAeHHCM Ha CBOIO H ym2KHe CTpaHbl, H eCAH aTO He KOCHeTCH cTpaH rpyinibi
G-10, TO 3aTpOHeT CTpaHbI, He BXOAHIgHe B EC.35. C y'eTOM BTHX apryMeHTOB KOMHTeT pewIHA, 'TO CAeAyeT CO3AaTb rpynny CTpaH KaK
6asy AAA npHMeHeHHH AHlpepeHgHaAbHblX KOaBXpH(HeHTOB B3BeIIHBaHHR H BOHTH B
aTy rpynniy AOA2KHbl CTpaHbI, 31BA10OIMHeCH InOAHbIMH 'AeHaMH O3CP, HAH me
cTpaHbI, 3aKAiOqHBuIIHe CnegHaAbHbie KpeAHTHbie corAaiueHH9s C MBCD, CBI3aHHbIM c
o6igHMH COrAaliueHHHMH (pOHAa o 3aHMCTBOBaHHHx. AaAbiule rpynna 3THX CTpaH
o6o3Ha'qaeTCa KaK OaCP.36. 4HA CTpyKTYPbI B3BelUHBaHHA pHCKa 3TO peiueIHe HMeeT CAeAylOWHe noCAeACTBHH.
Tpe6OBaHHR K geHTpaAbHblM npaBHTeAbCTBaM CTpaH-'IAeHOB 03CP xapaKTepH3yioTcH
HyAeBbIM BecoM (HAH HeBbICOKHM, eCAH HagHOHaAbHoe BeAOMCTBo 6aHKoBcKoro
HaA30pa npeAno'HTaeT YCTaHaBAHBaTb pHCK, CBa3aHHbIH C npogeHTHbIMH cTaBKaMH);
Tpe6OBaHHH K yqpeC2AeHHRM rocyAapCTBeHHoro ceKTopa, HO He cBR3aHHbie C
UeHTPaAbHbIMH npaBHTeAbCTBaMH, COHpOB02(Aa(OTCH HH3KHM PHCKOM (CM. HHme).
Tpe6oBaHHH K geHTpaAbHbIM npaBHTeAbCTBaM H geHTpaAbHblM 6aHKaM BHe 09CPTaK2Ke COnpOBO2KAalOTCH HyAeBbIM ypOBHeM (HAH HH3KHM, eCAH HaUHOHaAbHoe
HaA3OPHoe BeAOMCTBO npeAno%iHTaeT y'IHTbIBaTb npOgeHTHbliH pHCK), npH YCAOBHH MTO
TaKHe Tpe6OBaHHH AeHOMHHHPOBaHbl B HagHOHaAbHOH BaAlOTC H pyHAHpOBaHbi
o6a3aTeAbcTBaMH B HeHl me. 3THM OTpa2taCTCq OTCYTCTBHe pHCKOB, CBH3aHHbIX C
HaAH'iHeM H nepeBOAOM HHOCTpaHHO14 BaAlOTbl no noAo6HbIM Tpe6oBaHHRM.
216
1JPHiA OAEHHE 7. iEageAbcxoe comaweHNNe
37. HTO KacaeTc.i o6pa6oTKH Me2K6aHKoBCKHx Tpe6OBaHHH, TO Ami COXpaHeHHR
aqCpeKTHBHOCTH H AHKBHAHOCTH Me2KAyHapOAHoro Me2K6aHKOBcKoro pbiHKa, He 6yAeT
OCyuleCTBARTbCH AHxpepeHUHaUHH Me2KAY KpaTKOCPO'HbIMH Tpe6oBaHHRMH K 6aHKaM,
BXOAHS{UHM H He BXOAHIHM B O3CP. OAHaKO KOMHTeT OCTaBASeT pa3AHqHe Me2KAy, C
OAHOH CTOpOHbI, KpaTKOCpO'HbIMH pa3MetMeHHRMH B ApyrHx 6aHKax, MTO CyTb
npHHRTbiH MeTOA ynpaBAeHHH AHKBHAHOCTbIO Ha Me2K6aHKOBcKOM pbIHKe H
conpOBOmAaeTCH HH3KHM PHCKOM (KaK BOcnpHHHMaeMbIM), H C ApyroHi -
AOArOCpOHHb[MH nepeceKaloigHmH rpaHHUbl KpeAHTaMH 6aHKaM, KOTOpbIe 'IaCTO
cBHsaHbl c oco6bIMH onepagHHMH, a C HHMH conpse2KHbI 6oAee BblCOKHe KpeAHTHblH
pHCK H pHCK orpaHH9CHHH nepeBoAa CpeACTB H3 CTpaHbi B CTpaHy. HoaToMy
npHMeHHTeAbHO K Tpe6OBaHHHM KO BceM 6aHKaM, rAe
6bl OHH HH 6biAH
saperHCTpHpOBaHbl KaK aXKHOHepHbie KOMnaHHH, YCTaHaBAHBaeTCH 20%-HbIH pHCK npH
OCTaTOIHOM CPOKe H BKAiomaM ero B I rOA; TO mKe OTHOCHTCH K aHaAOrHqHblM 6aHKaM
H3 CTpaH-MAeHOB 03CP, HO CpOKH MOryT 6bITb HeCKOAbKO 6
OAbule; Tpe6oBaHHR K
noAo6HbIM 6aHKaM, CTaBIIIHM aKUHOHCPHbIMH o
6IgeCTBaMH, 3a npeAeAaMH 03CP rIpH
6oAee AAHTeAbHbIX cpoKax, YAOCTOHBaIOTC[ YPOBHH PHCKa 100%.
TPEBOBAHHH K Y'PE?1AEHHHM rOCYaAPCTBEHHOrO CEKTOPA, HE
IPHHA,4AEAAI,UHM UEHTPAAbHOMY lIPABHTEAbCTBY
38. KoMHTeT npHlueA K 3aKAio'ieHHIO, MTO HeBO3MOmHO npHfHCbIBaTb OAHH H TOT 2Ke
ypoBeHb PHCKa BceM Tpe6OBaHHHM K BHyTpeHHHM y-ipe2KAeHHnM rocyAapCTBeHHoro
ceKTOpa HH2Ke YPOBHR geHTpaAbHoro npaBHTeAbCTBa (HanpHMep, mTaTOB, MeCTHbIX
opraHoB BAaCTH H T. n.) B CBR3H C oco6biM xapaKTepoM H KpeAHTOcnoco6HOCTbIo BTHX
yqpe2KAeHHH B pa3Hbix CTpaHax-MAeHax. IOaTOMy KOMHTeT npeAocTaBHA BTOT BOnpoc
Ha YCMOTpeHHe MeCTHbIX opraHOB 6aHKoBcKoro HaA3Opa. HlTo6bi o6ecneqHTb
onpeAeAeHHyIo CTenIHb CXOAHMOCTH HHAHBHAYaAbHblX nO4XOAOB, KOMHTeT peLuHA, rTO
YPOBHH PHCKa 6yAyT onpeAeAHTbCH BeAHx[HHaMH 0, 10, 20 H 50% AAA BHyTpeHHHH
yMpe2KAeHHH rocyAapCTBeHHoro ceKTOpa, HO 4AH TaKHX mKe ype2KAeHHH B ApyrHX
CTpaHaX-qAeHaX - CTaHAapTHOH BeAHqHHOH 20%. aTH COrAamIIeHHH 6yAyT nepecMaT-
PHBaTbCR KOMHTeTOM no mepe c6AHmIeHHH ypOBHeH pHCKa, yTomHeHHR COOTBeTCTBy-
IOUHX OnpeAeAeHHHi B CTpaHax-qAeHaX H C yMeTOM pelueHHH, KOTOpbie npeACTOHT
npHHHTb EC no Cneg,HqpHKaUHH eAHHOro KOB "HgHeHTa UAaTe2Kecnoco6HOCTH AAR
KpeAHTHbIX HHCTHTyTOB.
KoMMepqeCKHe KoMnaHHH, HaxoA41UgHecH B BeAeHHH rocyAapCTBeHHoro ceKTopa,
HCXOAHT MeKAy npoMHM H3 ypOBHH pHCKa 100%, qTo6bi Hs6emKaTb
KOHKypeHTHOrO HepaBeHCTBa C HOAo6HbIMH KOMMepqeCKHMH npeAnpHHTHRMH
MaCTHOrO ceKTopa.
3AAor H rAPAHTHi4
39. B AaHHOM AoKyMeHTe npH3HaeTcH Ba2KHOCTb 3aAora AAA CHH2KeHHH KpeAHTHOFO PHCKa,
HO A0 onpeAeAeHHbix npeAeAOB. C y4CTOM pa3AHmaolgeficE npaKTHKH 6aHKoB pa3Hb1X
CTpaH B OTHOiIIeHHH 3aAorOB H HeOAHO3HaqHoro OnbiTa CTa6HAbHOCTH -aAoroBbix
217
HHrepHpeTrporaiwe ommaHCOBoiI oTreTHoCTH
CTOHMOCTeH, HACT peib 0 qIHHaHCOBOM HAH (pH3HtieCKOM o6ecne'leHHH, oKa3aAOCb
HeBo3MomHb1M pa3pa6oTaTb npHeMAeMyio OCHOBY AAH BKAio'eHHR 3aAora KaK TaKOBOrOB CHCTeMy B3BeLCHBaHHR pHCKOB. BOAee orpaHHYeHHoe nPH3HaHHe 3aAora OTHOCHTCH
TOAbKO K KpeAHTaM noA HaAHqHOCTb HAH geHHbie 6yMarH, BbinyuleHHbie 1cHTpaAbHbIMH
npaBHTeAbCTBaMH CTpaH-t]AeHOB OCP H cnegHaAbHbIMH MHoroCTOPOHHHMH 6aHKaMH,4pHHaHCHpyILMHMH npOrpaMMbi pa3BHTHH. 3
aAory npH aTOM rIpHnHCbiBaeTCH ypOBeHbpHCKa L (T. e. HyAeBoi HAH MaAbIH). KpeAHTaM, qaCTHqHO o6ecneqeHHb[M TaKHMH
aKTHBaMH, npHAaeTCH SKBHBaAeHTHbIA HH3KHM YPOBeHb pHCKa H npHMeHHTeAbHO K TOiH
HX 'aCTH, KOTopaHS o6ecneieHa nOAHOCTbIO.
40. t4TO KacaeTCH KpeAHTOB HAH 3aHMOB, rapaHTHPOBaHHbIX TPCTbHMH CTOpOHaMH, TOKOMHTeT COrAaCHACH, 'TO KpCAHTaM, rapaHTHpOBaHHblM MeHTpaAbHb[MHrpaBHTeAbCTBaMH, yMpem2AeHHAMH rocyAapCTBeHHOrO ceKTopa HAH 6aHKaMH co
CTaTYCOM aKlHOHepHoro o6u4ecTBa H3 CTpaH-4AeHOB 03CP, I1pHIIHCbiBaeTCn pHCK,nepeHOCHMbiM npIMO Ha Tpe6OBaHHe K rapaHTy (T. e. 20% B cAy'ae 6aHKOB). AAR
SaiMOB, rapaHTHpOBaHHbIx 6aHKaMH, HBARIOLUHMHC. aKUHOHepHbIMH o6ujecTBaMH, HO He
BXOA4RHMH B 03CP, TaK2Ke YCTaHaBAHBaeTCq 20%-HbIii ypOBeHb, HO TOAbKO B TeXCAy'iaAX, KorAa OCTaTOqHbIA CpOK He npeBbluiaeT 1 rOAa. KoMHTCT HaMepeH
KOHTPOAHPOBaTb npHMeHeHHe aToro nocAeAHero yCAOBHH BO H36emaHHe
HecOOTBeTCTByiolgero B3BeCIHBaHMH pHCKa B CAyqae KOMMepieCKHX KpeAHTOB. ECAH
pewb HKAeT 0 KPHAHTaX C 'aCTH'IHbIMH rapaHTHHMH, TOAbKO Ha Ty qaCTb, KOTOpaH
rapaHTHpOBaHa, pacnpocTpaHfMeTcH nOHH2KeHHblH pHCK. K 3a6aAaHcOsbIM o6sIaTeAb-CTBaM, npeAAaraeMblm 6aHKaMH B KaqeCTBe rapaHTHH, npHAaraeTcH KOaqpHgHeHT
KpeAHTHOH KOHBepCHH 100% (CM. HH2Ke).
KPEXfrbI, BbI4ABAEMbIE no04 KBAPTHPY HAH JOM B KAIECTBE 3AAOrA
41. KpeAHTbi, nlOAHOCTbIO o6ecneqeHHbIe 2KHAbeM B KaMeCTBC 3aKAaAHOH, nOqTH BO BcexCTpaHaX oMeHb PeAKO npHHOCHT y6DITKH. B AaHHOM AOKyMeHTe npeAAaraeTca 50%-
HblIH ypOBeHb PHCKa Ha noAo6Hbie KpeAHTbI, KorAa peqb HAeT O 3aeMigHKe,
apeHAyiogem HAH saHHMaioIgeM KBaPTHPY HAH AOM Ha npaBax co6cTBeHHHKa.
YcTaHaBAHBaR 50%-HbIH YPOBCHb pHcKa, HaA3OPHbie BeAOMCTBa YAOBAeTBOpIHOT
nOTpe6HOcTH CBOHX CTpaH, T. K. HeO6xOAHMO (IHHaHCHpOBaTb 2KHAHJgHOe CTpOHTeAb-CTBO, a noAy-aemble TaKHM nyTeM CpeACTBa HAyT meCTKO Ha aTH geAH H B COOTBeT-
CTBHH C qeTKO OnlpeAeAeHHbIMH KpHTepHHMH. 3 To MO2KeT O3HanaTb, HanlpHMep, 'ITO BHeKOTOpblX CTpaHaX-MAeHax 50%-HblI ypOBeHb pHCKa YCTaHaBAHBaeTCH TOAbKO AMA
nepBbIX HnIOTCK, T. e. Ha3Ha'IaCTCR nepBaa CeHa Ha co6CTBeHHOCTb; B ApyrHX cTpaHax-
'AeHax BTOT npHHUHn MomKeT HcnoAb3OBaTbCA TaM, rAe cyJeCTBYIOT m2eCTKHe
2aKOHOAaTeAbHO OcIOpMAeHHbie npaBUAa OgeHKH H OHH npHAaloT AOnOAHHTeAbHbDe
rapaHTHH KpeAHTy. YKa3aHHbIi YPOBeHb He paCnpOCTpaHHeTCH Ha KpeAHTbl KOMnaHHAM,
3aHHMaioWHHMcR cneKyA3[THBHbIM 2KHAHUgHbIM CTpOHTeAbCTBOM UAH pa3BHTHeM pa3Horo
218
HPHAAOhIEHHE 7. Ba9eAbcxoe corAaalIemNe
poAa co6CTBeHHOCTH. AAH CHH2KeHHA YPOBHH PHCKa HHKaKHe ApyrHe 3aAorH KaK
orpaBAbiBaO_qHC TaKHe AeHCTBHH He pacCMaTpHBaIOTCH1
o0.
OrIEPAUHH C 3AbAAAHCOBbIMH ObS3ATEAbCTBAMH
42. KOMHTeT cqHTaeT oMeHb BamHbIM, HTO6bI Bce onepaRuH C 3a6aAaHcOBbIMH
o6R3aTeAbCTBaMH npoHcxOAHAH C yqeToM AOCTaTO'IHOCTH KanHTaAbHoH 6a3bi. B TO meBpeMH OH npH3HaeT, YTO HaKonAeH o'eHb orpaHH'eHHblH onbIT oieHKH PHCKa B
HeKOTOPbIX BHAax AeHTeAbHOCTH; KpoMe TorO B HeKOTOPbIX cTpaHax HeBO3MO2KHO AerKo
OnpaBAaTb pa3pa6
OTKy CA02KHOrO aHaAHTH'eCKOrO nOAXOAa H pa3BHTHSX C maCTOH
nepHOAH'IHOCTbIO CHCTeM OTqeTHOCTH, eCAH onepaUHH, oco6eHHO C HCnOAb3oBaHHeM
HOBeHuIHX (PHHaHCOBbIX HHCTPYMCHTOB eu_e He nOAyqHAH AOCTaToMHoro pa3BHTHR.
FIpeAAo2KeH noAxoA, OCHOBaHHblH Ha Tex me HAeHx, 'To 6blAH H3AO2KCHbI B oTmeTe
KOMHTCTa no pa6oTe HaA3opHbIX BeAOMCTB C 3a6aAaHcoBbIMH HHCTpyMeHTaMH; oT'eT
6blA HanpaBAeH 6aHKaM B mapTe 1986 r. H qBAReTCH HC'epnbiBaIOIJHM B TOM cMbIcAe,
'TO Bce 3a6aAaHcoBbie HHCTpyMeHTbl, BKAIO'Ia3I HOBeHIUHe, peKoMeHAoBaHo
KOHBePTHPOBaTb B BKBHBaAeHTbl KpeAHTHOrO pHCKa, yMH02Kafl HOMHHaAbHYIO OCHOBHYIO
CyMMY Ha KOa(J4H.HeHT KpeAHTHOH KOHBepcHH, a ocraTBy npHnHcblBaTb Y eOHb
pHCKa B 3aBHCHMOCTH OT napTHepa. Pa3Hbie HHCTpyMeHTbI H MeTOAbI pa36HTbl Ha 5IHPOKUX KaTeropHH (BHyTpH KamAOH H3 HHX CTpaHbl-'lAeHbl HMelOT HeKoTopbIe
BO3MO2KHOCTH Bbi6
opa AAH pa3MeUjeHHH KOHKpeTHbIX HHCTpyMeHTOB B COOTBeTCTBHH C
HHAHBHAyaAbHbIMH oco6eHHOCTSMH HX HagHoHaAbHbIx qpHHaHCOBbIx pbIHKOB):
(a) Te HHcTpyMeHTbI, YTO 3aMeH5IIOT KpeAHTbl (HanpHMep, o6
IjHe rapaHTHH no
3aAOA2KeHHOCTH, rapaHTHH no 6aHKOBCKOMy aK!enTy H pe3epBHbie aKKpeAHTHBbI,
CAy2KaIIjHe q?HHaHCOBbIMH rapaHTHHMH no KpeAHTaM H MeHHblM 6yMaraM); -jAecb
HcnOAb3yeTCH KOB("HgHeHT KOHBepcHH 100%.
(6) OnpeAeAeHHble onepaUHH, cBH3aHHbie c 3a6aAaHCOBbIMH o65L3aTeAbCTBaMH
(KOHTpaKTHble rapaHTHH, rapaHTHH npeAAo2KeHH, rapaHTH H pe3epsBHbie
aKKpeAHTHBbl, OTHOci1jH%ecH K oco6im onepagH5iM); KOa"pHgHeHT KOHBepCHH
npHHHMaeTCR paBHbIM 50%.
(B) KpaTKOCpo4Hbie caMOAHKBHAHpYoiHmecH CBH3aHHbie C ToproBAeH 3a6aAaHcOable
o6H3aTeAbcTBa, npOHCTeKaIOIJHe Hs ABH2meHHH TOBaPOB (HanpHMep,
AoKyMeHTapHbie aKKpeAHTHBbl, nOAKpenAeHHbIe 3aAoroM B (opMe
KOHOccaMeHTa); KOaB(HIHeHT KOHBepcHH 20%/.
(r) O6H3aTeAbcTBa C HCXOAHbIM CpOKOM CBbliie I roAalll (npH 6oAbmeM cpoKe
pe'b, KaK npaBHAo, y2Ke HAeT o 6oAee BbICOKOM YPOBHe pHcKa), a TaKme Bce
OAHa 3 CTpaH-'IAeHOB CMHTaeT, HTO Hy2KHo ripHMeHATb MeHbwHe Beca pHCKa K KpeAHTaM, o6eCne%ieHHbIM
mIfHAOH HeABH2KHMocTbIo. lIpH BTOM, CyMMa AOAra He AoA2KHa nlpeBblliuaTb 50% CTOHMOCTH co6cTBeHHocTH,
nOAC4HTaHHoH no 4eTKO onpeAeAeHHou CHCTeMe.
111 4AR o6AerieHHs c6opa AaHHbIx, Ha npoTA?KeHHH nepeXOAHOro nepHoAa, HO He noAce ero 3aBepmleHuJI,
Ha1HOHaAbHbie opraHbi HaAsopa 6yAyT HMeTb ripaBo npMmeHRTb (paKT9eCKHH CpOi K 3AOAAoAeHHoCTH Am
H3MepeHH1 o6R3aTeAbCTh.
219
HNrepupemTpOBamNe JHHaHCOiOH orrerTwocTH
nporpaMMbl BbflIYCKa CBPOHOT H CpeAHecpO'Hbie KIpeAHTHble npOrpaMMbI (PY(D)- Ha BCe aTH HHCTpyMCHTbl pacnpOCTpaHHeTcH KOB(tHgHeHT KOHBepCHH 500/a.O6R3aTeAbCTBa C MeHbIIIHM CpOKOM noraleUHHH HAH TaKHe, KOTopbie MOryT 6blTb
6e3 BCHKHX yCAOBHH aHHYAHpOBaHbI B A1060o MOMeHT BpeMeHH, no
corAacOBaHHIO o6blPHO conpHraIOTCH TOAbKO C HeBbJCOKHM pHCKOM, a
MHHHMaAbHbIM Tpe6oBaHHeM MomeT 6bITb Aame HyAeBoH PHCK.
(A) rO3HUHH, CBs3aHHbie C pOUeHTHbIMH CTaBKaMH H BaAJOTHbIMH KypcaMH
(HanpHMep, CBOnbI, OngHOHbI, qbiOqepCKHe KOHTpaKTbI); KpeAHTHblH pHCK B
COOTBeTCTBHH C CyMMOH aTHX KOHTpaKTOB paCC4HTbIBaeTCH OAHHM H3 ABYX
CnoCo6oB (CM. HHme).
43. CnegmHaAbHaH o6pa6oTKa Tpe6yeTCH AAH IIO3HUHH B n. (e), nOCKOAbKy 6aHKH He
CKAOHHbl IPHHHMaTb Ha ce6H pHCK, cBH3aHHblH C nOAHoH HOMHHaAbHOH CTOHMOCTbJO
yKa3aHHbIX KOHTpaKTOB, a COrAaCHbi TOAbKO Ha H3Aep2KKH no 3aMeHe nOTOKa HaAHII-
HOCTH B CAy-Iae Kpaxa HX napTHepa. OlOqTH BCe 4AeHbi KoMHTeTa COrAaCHbl c TeM, 'ITO
npaBHAbHbIH MCTOA OUCHKH KpCAHTHOrO pHCKa B AaHHOM cAy'ae - pacTeT TeKylgeli
CTOHMOCTH 3aMeCueHHH nyTeM o6paU4eHHR Ha PbIHOKI nAIOC y'eT qpaKTopa,
oTpamaionjero nOTeHUHaAbHblH PHCK B nPOAOA2KeHHe ocTaioijerocH CpOKa KOHTpaKTa.
OAHaKo B HeKOTOpbIX cTpaHax-,AeHax o3a6o'ieHbi npO6AeMoii COOTBeTCTBHJ TaKoro
noAxoAa H q)HHaHCOBOH CHCTeMOH B UeAoM, KOTOpa3S TOAbKO npOBOAHT IUHPOKHe
pa3AHqHA memAy OTHOCHTeAbHbJMH YPOBHHMH pHcKa no 3a6aAaHcOBbIM nO3HUHRM,
oco6eHHo B npHMeHeHHH K 6aHKaM, y KOTOPbIX aTH nO3HUHH B HaCTOHigee BpeMH
COCTaBAHJOT AHlllb OqeHb He3HaqHTeAbHyIO 'IaCTb pHCKOB. OHH npeAnOqAH 6bi
HcnOAb3OBaTb aAbTepHaTHBHbIH nOAXOA, corAaCHO KOTOpOMy AAR pacneTa CAeAyeT
HCnOAb3OBaTb KOaB4HgHeHT KOHBepCHH, OCHOBaHHbIH Ha HOMHHaAbHOH OCHOBHOH
CyMMe C paCCMOTpeHHeM no Ka2KAOMY KOHTpaKTy ero THna H cpoKa. KOMHTeT CAeAaA
BbIBOA, YITO CTpaHbI-MAeHbl MoryT Bbi6HpaTb OAHH H3 AByX MCTOAOB no cBoemy
ycMoTpeHHIO. HoApo6HOCTH MeTOAOB onHcaHbI HH2KC.
UEAEBOE CTAHAAPTHOE COOTHOWEHHE
44. C yqeTOM KOHCyAbTaUHH H npeABapHTeAbHoro onpo6oBaHHR nOAO2KeHHH AaHHOrO
AoKyMeHTa KOMHTeT CorAaCHACH, 'TO K KOHUY nepexoAHoro nepHoAa 2KeAaTeAbHO,
TO 6bi Me2KAyHapOAHbIe 6aHKH AOCTHrAH MHHHMaAbHOrO CTaHAapTHOrO COOTHOIIIeHHH.
OH corAacHACH TaKme, qTO STO COOTHOuleHHe AOAmHO HaXOAHTbCH Ha TaKoM ypoBHe,
KoTOpbIH o6ecne'IHT CO BpeMeHeM qOpMHpOBaHHe HaAe2KHOrO H CTa6HAbHoro nOKpbITHH
KanHTaAa BCeMH Me2KAYHapOAHbIMH 6aHKaMH. COOTBeTCTBeHHO KOMHTeT nOCTaHOBAsieT,
'iTo6bI OTHOLueHHe KanHTaAa K B3BseiIeHHbIM B OTHOI11eHHH PHCKa aKTHBaM
onpeAeARAOCb BeAH4HHOH 8% (npH aTOM Ha CTep2KHeBOH KanHTaA AOAmHa rIPHXO-
AHTbCR H13 BTHX 8% / nOAOBHHa KaK MHHHMyM). HMeHHO AOCTH2KeHHe TaKoro
OTHOileIHHH KanHTaAa K aKTHBaM KOMHTeT HaAceTCH o6ecne-iHTb B CTpaHax-'IAeHax K
KOHUy 1992 r., 'To6bi 3a nocAeAyioigHe npHMepHO 'eTblpe c nOAOBHHOH roAa Te
6aHKH, KOTOpbIM noKa ei_ge He yAaCTCH AOCTH'Tb noCTaBAeHHOH MHHHMaAbHOH UeAH,
CMOrAH BblnpaBHTb nOAomeHHe. KoMHTeT npeKpacHo CO3HaeT, 'ITO nepexoA OT
220
7PPAOLfEHHE 7. BaseAbcKoe corFAaileHme
cyu4eCTByIOU4HX, HHOrAa YCTOHBIIIHXCH 3a AOArHe rOAbI, onpeAeAeHHi KXanHTaAa H
MeTOAOB H3MCPeHHH K HOBOMY COrAaCOBaHHOMY Ha memAyHapOAHOM ypOBHe CTaHAapTY
He o6a3aTeAbHo 6yAeT npOCTbIM HAH 6blCTpbIM. repHOA AO KOHua 1992 r. OTBOAHTCR
Ha Heo6xOAHMbie KOPPeKTHPOBOHble uiarH, a 6aHKH, y KOTOpbIX He BblAep2IHBaeTCR
8%-Hblii CTaHAapT, He AOAMHb1 6yAyT npeAnPHHHMaTb KaKHe-TO aKCTpeHHbie MlarH.
nEPEXOaHblH lIEPHO4 H BHE4PEHHE corAASIEHHH
Hepexo,AHWri HepHog
45. OnpeAeAeHHble nepexOAHbie CorAalmeHHH OroBOpeHbi, C TeM -ITo6bi 6aHKam 6biAo
npou;e npeAnPHHHMaTb geAeHanpaBAeHHble yCHAHR B Te'ieHHe nepexoAHoro nepHoAa H
npH6AH2KaTbCH K KoHesHoMy MeAeBoMy cTaHAapTy; AAA 3TOHi me MeAH - KoppeKTHpoBKH
CHTyagHH H (a3HpOBaHHRR npoiecca - cepbe3Hbie SaAa'IH BO3AaraioTcT Ha opraHbi
6aHKOBCKOrO HaA3opa.
46. HIepexoAHblii nepHOA HaqaAcH C AaTbi ny6AHKaUHH AaHHOro AOKyMeHTa C 3aBepuweHHem
ero B KOHiC 1992 r., H Hpe4IOAaraeTCH, t TO K BTOMY BpeMeHH Bce 6aHKH, BeAy4uH
KpynlHbie MemAYHaPOAHbie onepaUHH, AOCTHrHyT HaMeqeHHOH MeAH InOAHOCTbIO (CM.
n.50). KpoMe Toro AAA KOHMa 1990 r. 6blA ycTaHOBAeH npoMe2myToCHbli cTaHAaPT
(CM. n.49).
47. HlepBoHa'aAbHo HHKaKOrO qpopMaAbHoro CTaHAapTa UAH MHHHMaAbHorO YPOBHM
YCTaHOBAeHO He 6yAeT. OAHaKo KOMHTeT B CeAOM C4HTaeT, 9TO CAeAyeT OKa3bIBaTb
BCH'ecKoe noougpeHHe TeM 6aHKaM, KOTOpbie no B03MO2KHOCTH nocTapalorcH 6bicTpo
HapaUHBaTb CBOU KanHTaA, H HaAeeTCH, 'ITO He 6yAeT HMeTb MeCTa OTXOA OT cyujec-
TBYlOlUHX B OTHOiueHHH KanHTaAa CTaHAaPTOB B CTpaHaX-LAeHaX. Tax, B npOACA2KeHHe
nepexoAHoro nepHoAa BCe 6aHKH, KOTOpbie Hy2KAaKITCH B nOAHHTHH YPOBHM nOpKbITHJR
KanHTaAa Ao npoMem2yToqHoro H KoHe'IHoro YPOBHM HH B KOeM CAy'{ae He AOA2KHbI
Aame BpeMCHHO CHHmaTb TeKyuHH ypoBeHb (AonycTHMbl TOAbKO KOAe6aHHM, KoTopbie
MoryT npOHCxOAHTb BO BpeMH Mo6HAH3aUHH KanHTaAa). YpoBeHb B 50%, AOCTH2KHMbli
npH ipaBHAbHOM ripHMeHeHHH AOKyMeHTa H nepexOAHb]X CorAamIIeHHH, c'iHTaeTcH PHAOM
CTpaH npHeMAeMOH Bexo0 AAA 6aHKOB C noHH2KeHHOH KanHTaAH3agHeC, H 8TOrO MO0KHO
A06HTbCH B KOpOTKHe CpOKH. OTAeAbHbie CTpaHbl, KOHe4HO, BOAbHbl YCTaHOBHTb H
06IbMBHTb B HaxiaAe nepexoAHoro nepHoAa ypoBeHb, OT KOTOporo HX 6aHKH YCTpeMHTCM
K npOMe2KyTOqHoH H KOHe'HOH eCAMM. H4TC6bi o0eHHTb H CpaBHHTb AOCTHmeHUHH
nepBOHa'IaAbHoro nepHoAa KOppeKTHpOBKH H A4 KoHma 1990 r. TaKHM o6pa3oM,
KOTOpbIH ysHTbIBaeT cyu4cTBy aIHe opraHbl 6aHKoBCKCrC H a3opa H HCBble
CorAaiueHH.R, KOMHTeT H HaA30pHbIC BAaCTH B CBOHX CTpaHaX H3Ha'IaAbHo 6yAyT
HCXOAHTb H3 6a3bi H3MepeHHR, YCTaHOBAeHHOH B n.48.
48. 4AA H3MepeHHH nCACmeHHn 6aHKcB B OTHOiueHHH KanHTaAs3alUIH AoAsi
CcePAgeBHHHoro KanHTaAa Mome'T A0 250% COCTOHTb U3 AOnIOAHHTeAbHbIX BAeMeHTOB,
a K KOHUY 1990 r. - A0 10%. KpoMe TorO B TeseHHe nepexoAHoro nepHoAa A4 KoHMa
1992 r., KorAa HaA3opHb1e BeAOMCTBa, BC3MO2KHO, peluiaT npHMeHMTb 6oAee 2KeCTKYIO
nOAHTHKy, pa3pelmaeTcH 6e3 orpaHH'ieHHH BIVACoaTb CpO-iHbli cy6opAHHHpo&axHblii
221
HrNepuperTposamme f NailcaoWN OT'ierTocTm
AOAr KaK COCTaBAR101ni4yO AOnOAHHTCAbHbIX BACMCHTOB H HC llpOH3BOAHTb H3 KanHTaAa
nepsoro nOPRAKa BbBIHTaHHU, CBR3aHHbIX C penyTagHeii.
49. K KOH4y 1990 r. AOAmeH 6blTb AOCTHrHyT npoMe2KyToqHblg MHHHMaAbHbiH 7.25%-Hbli CTaHAapT, nOAOBHHY aToro KanHTaAa AOA2KeH COCTasHTb CTepmHeBO KanHTaA.
OAHaKo MeCAY KOH4OM 1990 H KOH4OM 1992 r.r. AO 10% noTpe6HbIx CTCp2KHeBbIX
BAeMeHTOB Mo2IeT COCTOHTb H3 AonOAHHTeAbHbIX BAeMeHToB. 3To 03HaxiaeT, 'iTO, eCAH
OKpyrAHTb, TO MHHHMaAbHblH CTCp2tHeBOA KaUHTaA AOA2KCH AOCTH'b 3.6%, U3
KOTOpbIX BAeMCHTbl KanHTaAa nepsoro nopRAKa AOAMHbl K KOHgy 1990 r. COCTasBATb
He MeHee 3 .25%. KpoMe Toro C KOHma 1990 r. o6 Wue pe3epBbl Ha nOKpbITHe
1nAOXHX O AOArOB HAH o6ulHe pe3epBbl, BKAiomaioI14He CyMMbl, KoTopbie oTpamaloT
nOHHuKeHHylO ogeHKy aKTHBOB HAH CKpblTbIe, HO HC HAeHTH(PHUHpoBaHHbie y6blTKH,
npHCyTCTByIOl1He B 6aAaHce, AOA2KHbi 6bITb orpaHHqeHbI 1.5% HAH B KpaHHHx CAyqaRx
2.0%112 pHcKoBbix aKTHBOB B COCTaBe AonOAHHTeAbHbIX BAeMeHTOB.
50. B KOHUe 1992 r. nepexOAHbIH nepHOA 3aBepiuaeTCH. MHHHMaAbHbIM AOAmeH 6blTb
8%-HblI CTaHAapT, B KOTOpOM CTep2mHeBOH KanHTaA (nepsoro nopHAKa - co6cT`eHHblxi
KanUTaA H pe3epBbl) - 4%, a AOnOAHHTeAbHbIC aAeMeHTbI - He 6oAee 50% KanHTaAanepsoro nOp1AKa. KpoMe Toro o6ulHe pe3epBbl AAA nOKpbITHf IIAOXHX AOArOB HAH
o6ujHe pe3epBbI (c xapaKTePHCTHKaMH n. 4 9 ) AOA2KHbi 6bITb K aToMy BpeMeHHorpaHH'ieHbl BeAH4HHOA 1.25%, a BpeMeHHo 2.0% B npeAeAax AonOAHHTeAbHbIX
BAeMeHTOB.
PeaA"iafpiu COFAaIHCHH,
51. CorAaweHH, OnUHCaHHbie B AaHHOM AOKyMeHTe, npeACTOHT peaAH3OBaTb Ha
HaIHOHaAbHOM ypOBHe KaK MO2KHO CKOpee. KamKAafl cTpaHa Bbi6epeT CBOH r1yTb
BHeApeHHH BTHX peKOMeHAagHH C ymeTOM nlpaBOBOH CTPYKTypbl H CyuJcTByIoIero
3aKOHoAaTeAbCTBa no 6aHKOBCKOMy HaAsopy. B HeKOTOpbIX cTpaHax nOCAe KOHCyAb-
TagHi H CKOpo, 6e3 Hco6xOAHMOcTH MCHflTb 3aKOHOAaTCAbCTBO, HsMeHeHHfl B pe2KHM
6aHKoB B OTHOlHCHHH KanHTaAa moryT 6blTb BHeCeHbI. B ApyrHx CTpaHax AAJI STOrO
nOTpe6yeTC.I 6oAblue BpeMeHH, a B pRAe CAy9aeT MO2KCT BO3HHKHYTb nOTpe6HOCTb B
H3MeHCHHH 3aKOHOAaTeAbCTBa. PaHo HAH nO3AHO BceM 'ACHaM EC noHaAo6HTcsnpHBeCTH BHyTpeHHHe YCTaHOBACHHH B COOTBCTCTBHe C 3aKoHoAaTeAbHbIMH
ripeAAomeHHMH camoro EC B AaHHOH cqpepe. HH OAHH H3 paCCMOTpeHHbIX (paKTopOB
He AOAKeH npHBOAHTb K OCAOtKHeHClHM B OTHOUICHHH CPOKOB peaAH3agHH AOCTHrHyTblX
corAaiLUeHHA. K npHmepy, HCKOTOpb1C CTpaHbl MOryT npHHMeHJTb npHH4Hnb1,H3Ao2KeHHbie B AaHHOM AOKyMeHTe, cjOpMaAbHO UAH Heq)OpMaAbHO, napaAAeAbHO C
co6cTBeHHofi cyI1eCTBy1oigei CHCTeMOH B HaMaAbHblii nepHoA nepexOAa K HOBOU
cHcTeMe. TaxHM riyTeM 6aHKaM Mo2KHo nOMO'qb B CBoeBpeMeHHOcTH KoppeKTHpoBOK,
ipe2KAe '1eM B Ha4HOHaAbHbIX CHCTeMaX npoH3uiaiyr qpopMaAbHble H CYWCCTBeHHbie
nepeMeHbl.
112 3TH AHMHTbl 6yAyT npHMeHATbCSI TOAbKO B TOM CAy4ae, eCAH He 6yAeT AOCTHrHyTO IIOCTOIHHoe
corAauIeHHe o BxKAOMeHHH pesepsOB H BCeBO3MO2KHb1X CTpaXOBbIX (OHAOB B KanHTaA (CM. nn. 20 H 21)
222
nPHAOSEHHE 8. OUEHKA YHPABAEHHH PHCKAMH
nIpoAeiypbi oCeHKH ynpaBAeHHn UopTqpeAeM113 BblAaHHbIX KpeAHTOB
. CAeAyeT 3anpal1IHBaTb CACAyIOU4He orverm y 6aHKa no OTAeAaM Ha AaTy npoBeAeHHS
aHaAH3a, CCAH 8TO He npeAycMOTpeHO HHbIM cnoco 6oM:
a. IpocpOVeHHbre KPeaH Tb - B 3TOT OT'eT AOA2KHa BbIXOAHTb CAeAyiOigaR
HH(POpMagHH:
* EAHHHyHbie BeKCeAR K onAaTC, npocpoMeHHble 6oAee seM Ha 30 AHeH noCAe cpoKa.* EAHHHqHbie BeKceAs1 K OnAaTe C noAAemalHmI4M E BbinAaTe 'epe3 onpeAeAeHHble
HHTepBaAbi npOgeHTaMH H npeAHb9BHTeAbCKHC BeKceAH C nOAAeC2aWHMH ynAaTe
npogeHTaMH, HO He onAax1eHHble 30 AHeiH H 6
oAee.
Heo6xoAHMo nOAylqHTb TaK2me CAeAyiolgiHH MHHHMYM HHcPOpMaqHH:
* C)aMHAHg 3aeMIuHKa.
* HCXOAHa5I CyMMa KpeAHTa.
* OCTaIOlgaRCH HeBo3BpaigeHHOA CyMMa.
* AaTa BblAa1H Kpe4HTa.
* aaTa BO3BpaTa KpeAHTa.
* HHCAO nAaTemeH, KOTOpbie He BHecCHbl.
* AaTa noCAeAHero nAaTe2Ka 3aeMIHKa.
* HepHOAH'IHOCTb BbICTaBAeHHH ajBH3o o6 yriAaTe npOgeHTOB.* AaTa, A0 KOTOpOH rpOigeHTbl ynAaqeHbI.
Hlpm 6oAee KpynHbIX KpeAHTaX Tpe6yeTCH eue cAeAyiougasi HHcPOpMaUHI:
* UeAb KpeAHTa.
* OnHcaHHe Aio6bix npeAnPHHHTblx AeHCTBHH.
6. KpeAHTbl, K KOTOpblM He OTHOCHTCH npHHIHn HapaIgeHHH.
B. KpeAHTbl, nO KOTOpbiM npogeHTbl He HHKacCHPOBaHbI B COOTBeTCTBHH C
YCAOBHSIMH KpeAHTa.
r. KpeAHTbl, YCAOBH11 no KOTOpbIM 6blAH MOAHq)HMHpOBaHbi nyTeM CHHmeHHx
npOgeHTHOH CTaBKH HAH yMeHblueHtHS OCHOBHOH CyMMbl, OTCpOqKH BbilnAaTbl
npogeHTOB HAH OCHOBHOH CYMMbI HAH nyTeM KaKHx-TO ApyrHx H3MeNeHHH
yCAOBHH B03BpaTa.
4. YmacTMe 3aHMoB B KOHCopgHaAbHbIX KpeAHTaX CO BpeMeHH nOCAeAHero aHaAH3a.
e. KpeAITbl, CxHTaeMbie pyKOBO4CTBOM npo6ACMHbIMH`. (4aHHbHi oTreT MOmKeT
6bITb nOArOTOBAeH K AaTe aaHaAHa HAH npeACTaBAeH CnegHaAHCTy KoMHTeTa no
aHaAH3y KpeAHTOB, KOMHTeTa nO KpeAHTaM H ymeTy HAH B npaBAeHHe).
m. O6B3aTeAbcTBa o npeAOCTaBAeHHH KpeAHTOB H 3a6aAaHcoBbie o6HsaTeAbcTBa.
113 OCHoBaHo Ha pa6oTe "Comptroller's Handbook for National Bank Examiners".
223
H,Nepuperxpo8aame ipmHahcowOi orTYerTocrm
3. KpeAHTbl, o6ecneqeHHbie MeHHb1MH 6yMaraMH ApyrHx 6aHKoB, a TaKme npaBaMH,
HHTepeCaMH HAH nOAHOMO'IHHMH ccyAo-c6eperaTeAbHof accogHaUHH.
H. HpeAocTaBaeHHe KpeAHTOB pa6oTHHKaM, pSI4OBbIM H PYKOBOARUJHM, AHpeKTOpaM,
OCHOBHblM Aep2KaTeAHM aKUHH H BbinAaHIHaemb e HMH npogeHTbl.
K. IpeAocTaBAeHHe KpeAHTOB pyKOBOA1JIHM pa6oTHHKaM H AHpeKTopaM ApyrHx
6aHKoB, a TaK2Ke OCHOBHbIM AepmaTeARM aKUHH 6aHKoB-KoppecnoHAeHToB.
2. Heo6xOAHMa CAeAyiOlJaH HHq)OpMagHR O pOAH npaBAeHH1.
a. KIonHH H3Ao2KeHHOHi nHCbMeHHO nOAHTHKH, OXBaTbIBsaioeHH Bce KpeAHTHbie
CjyHKUHH.
6. 3 aqBAeHHe O TOM, AeHCTBHTeAbHO AH KoMHTeT no KpeAt4Tocnoco6HOCTH
ynpaBAHeT KpeAHTHbIMH q)yHKUHHMH.
B. KonHH OTqeTOB, npeAoCTaBAeHHbix npaBAeHHIO Ha nepHOAbi ero 3aceAaHHH.
r. repenHiH AHpeKTOpOB, pyKOBOAHTeAeH BbICwllerO 3BeHa, OCHOBHbIX Aep2maTeAeH
aKUHH H HX HHTepeCOB.
A. lepe'nHH nepeo4popMAeHHbIx cnHcaHHbIX CO cseTa KPeAHTOB, yrBepmAeHHbie
AHpeKTOpaMH.
3. Heo6xoAHmbi KorIHH noCAeAHHX OTqleTOB, npeAcTaBAeHHbIX B KpeAHTHblI KoMHTeT.
4. Heo6xoAHMO npoaHaAH3HPOBaTb KpeAHTHy1o nOAHTHKY H noCAeAHHe H3MeHeHHR B Heii,
a TaK2Ke COCTaBHTb KpaTKHe BblAep2KKH Ha CAeAYIOIuIHe TeMbl:
a. PacnpeAeAeHHe KpeAHTOB no KaTeropHRM.
6. IIPHHRTbIe reorpapHmeCKHe OrpaHH'eHHH.
B. HpIHHHTbie OrpaHHmeHHR no KOHUeHTpailHH KpeAHTOB no OTpaCARM
npOMbiiAeHHOCTH.
r. AorIyCTHMbie HAH 2KeAaTeAbHbie COOTHOiueHHR Me2KAy KpeAHTaMH H ApyrHMH
CTaTbHMH 6aAaHca.
A. CneUHaA.cTbI H pa6oTHHKH no KpeAHTOBaHHIO BO Bcex KOMHTeTaX.
e. Bce 3anpeTHbie pa3HOBHAHOCTH KpeAHTOB.
m. MaKCHMaAbHbIe CPOKH norauweHuH AAR xpeAHTOB pa3AHMHbIx TH11OB.
3. CTpyKTypa 11pOgeHTHb1X CTaBOK.
H. MHHHMaAbHbIc nepBOHa'iaAbHbie nAaTe2KH no KpeAHTaM pa3HbIX THnOB.
K. IHOAHTHKa B cqepe oAo6peHHR npHHHMaeMblx 3aAoroB:
* AHga, OTBe'aiouHe 3a TaKHe oAo6peHHR.
* KpeAHTHaA UeHHOCTb Co6CTBeHHOCTH pa3HbIX THnOB.
A. Tpe6oBaHHA K (PHHaHCOBOH HHq)opMaUHH B 3aBHCHMOCTH OT THna KPeAHTa.
M. PyKoBOsAHHe yKa3aHHq no npHo6peTeHHIO geHHb1x 6yMar.
224
H7PHAO IEHHE 8. OmeExa yppaa.ewmi pmNceamiN
H. PyKo0o3ARnIHe yKa3aHHH no npCAOCTaBACHH[O KpeAHTOB OCHOBHbIM Aep2KaTeAAM
aKqHH, AHpeKTOpaM, BeAYUIHM pa6oTHHKaM H nOpHAOK co6AioAeHHsI Hx
HHTepecoB.
O. PyKoBoAHnHCe yKa3aHHH no onpeCeAeHHIo KpeAHTocnoco6HOCTH Aio6oro
y'pe2KAeHIH HAH nOTpe6HTeAA, no npocb6e KOTOporo 6aHK nepeBOAuT cpeAcTBa.
5. Heo6xOAHMO BbinlOAHHTb CAeAyioLgHe AeHCTBHR B OTHOHWeHHH npocpOqCHHblX KpeAHTOB:
a. CpaBHHTb HHmenepetiHcAeHHoe, 4TO6bi BbIlBHTb Aio6bie 3HaqHMbie
HeCOOTBeTCTBHH:
* CocTaBHTb Ta6AHUy npocpO-IeHHbIX KpeAHTOB, AaHHbie no KOTOpblM nOAyqeHbl B
n.l.
* HOAyYHTb OTqCTbl 0 3aAep2KKe BbInAaT, npeACTaBACHHbie npaBAeHHIO.
* COCTaBHTb nepeneHb KpeAHTOB, Ha3BaHHbIX PYKOBOACTBOM npO6AeMHbIMH".
* COCTaBHTb nepeqeHb 3aAep2KeK C BbInAaToH AAR geAeC HPHHYAHTeAbHbIX AeiCTBHH.
6. HpoaHaAH3HPOBaTb nepeMHH 3aAepmeK BbInAaTbl, npeACTaBAeHHbie npaBAeHHlO,
H YCTaHOBHTb AOCTaTOMHO AH noApo6HbI OHH AAA OUCHKH KODqXHg,HeHTOB pHcKa.
B. CocTaBaTb Ta6AHUy CBOAHbIX AaHHblX no npocpoqeHHbIM KpeAHTaM.
6. IOCAe 6eceAbl C PYKOBOACTBOM KpCAHTHOrO OTAcAa OgeHHTb KaqeCTBO COTpyAHHKOB,
3aHHMalOUIHXCH BHyTpCHHHM aHaAHA3M KpeAHTOB:
a. YpoBeHb o6pa3oBaHHa1.
6. 3 HaqHMOCTb onbITa.
B. AKTHBHOCTb H y'aCTHe B nPOAOA2KaioUHXCRl nporpaMMax o6y'eHHH.
r. MeToAbI o6yeCHHH.
A. YpoBeHb H KaqeCTBO KOHTPOAH.
7. HOCAe 6eceAbl C COTPYAHHKaMH H BO3MO2mHoro HcnOAb3OBaHHH AHarpaMM,
OpraHH3aUHOHHbIX CxeM, Ha6AioAeHHH, aHaAH3a H T. n. AaTb OgeHKY npoluecca BHyTpeH-
Hero aHaAH3a KpeAHTOB B geAoM. OnpeAeJuTb:
a. MeToA Bbi6opa KpeAHToB.
6. Cnoco6 aHaAH3a KpeAHTOB.
B. THn cocTaBA.RMbix oTqeTOB.
r. HcnoAb3oBaHHe nOAy'aeMbix pe3yAbTaTOB COOTBeTCTBYIOU4HMH COTpyAHHKaMH.
A. YCTaHOBHTb, B caMoM AH AeAe npHHHTbIe npogeAypbi o6ecneqHBaaoT KOHTPOAb
HaA co6AIoAeHHeM YCAOBHi4 H/HAH KpeAHTHbIX CorAalUeHHH.
e. AIo6bie BO3MO2KHbie OrpaHHmeHHH, HaAaraembie Ha COTpyAHHKOB, 3aHHMaIOlUHXCH
BHyTpeHHHM aHaAHSoM.
m. BHyTpeHHHS KAaCCH(PHKaMHs, HCnOAb3yeMaH AAA OTHeCeHHH KpeAHTOB K
npo6AeMHbIM.
225
HIITepilpeTHposawie OHIaHCeOBi oTrierHocTH
3. FpogeAypbi, Heo6xOAHMbIe AA BbIBOAa He6AarOnOAy4HbIX H/HAH npo6AeMHbzXKpeAHTOB H3 COOTBeTCTBY1OUerO fcnHCKa.
226
nPHAOKEHHE 9. BOI1POCHHK nO KOHTPOAIOYPOBHR PHCKOB
BoIpIOCHUK AABHyTpeHHerO KOHTpOA ynpaBAentnH IlopTnpeAe KpeCJHTO
CAeAyeT lpoaHaAH3HpOBaTb CpeACTBa BHyTpeHHero KOHTPOAR, nOAHTHKy, n1paKTHKY H
nlpOCeAypbl B AeAe ynlpaBAeHHS nopTTpeAeM BblAaHHbIX KpeAHTOB. CHCTeMa 6aHxa AoA2rHa
6 blTb 3akoKymeHTHpOBaHa B HCqepnlbiBaioiefi H HCHOH maHepe H BKAIOmaTb - llpH HeO6xo-
AHMOCTH - OTpHoaTeAbHbie onHcaHHR, cxeMa, KOIIHH qOoMyARpOB H ApyrHe CyWeCTBeHHwe
CBeAeHHH.
. HMeeT AH lpaBAeHHe B COOTBeTCTBHH c ero o6H3aHHoCTRMH H OTBeTCTBeHHOCTbIO
yTBep2KAeHHbie H H3AO2KeHHbie nIHCbMeHHO nOAHTHKY H UeAH B TOM, MTO KacaeTcn
ynpaBAeHHH nOpTqCeAeM KpeAHTOB. BoAee KOHKpeTHbie BOnpOCbi BbirAIAHT CAeAY1OUHM
o6pasoM:
a. COCTaBAeHbl AH PYKOBOAHlgHe yKa3aHHH1 no pacnpeAeAeHHIO KpeAHTOB B C(pepax
KOMMepUHH, HeABH2KHMOCTH H nlOTpe6HTeAbCKOrO KpeAHTa?
6. OnpeAeAeHbl AH reorpacPHMecKHe orpaHHqeHHR no BblAa'ie KpeAHToB?
B. COCTaBAeHbl AH yKa3aHHH 0no COBOKynHOCTH Ha BO3BpalUeHHbIX KpeAmTOB B
OTHOlIueHHH K ApyrHM CTaTbHM 6aAaHca?
r. YTBepm<eHbI AH nlOAHOMO'IHH KOMHTeTa H COTpYAHHKOB B OTHOIeHHH KpeAmTOB?
A. OnpeAeAeHbl AH nlpHeMAeMble THnbl KpeAHTOB?
e. YCTaHOBAeHbl AH MaKCHMaAbHbie CpOKH no KpeAHTaM pa3Hb1X THnOB?
m. YCTaHOBAeH AH flOpRAOK OgeHKH KpeAHTOB?
3. Pa3pa6oTaHa AH nIOAHTHKa BblAa'qH pa3peLueHHH Ha nIOAy'eHHe KpeAHTOB?
H. OnlpeAeAeHa AH MHHHMaAbHaH q)HHaHCOBaA HHqOpMaHHR, HeO6XOAHMaH AA
nOAyYeHHR KpeAHTOB?
K. Pa3pa6oTaHbl AH nlpeAeAbHbIe Tpe6OBaHHH H PYKOBOAHIJHe yiKa3aHHR no
npHo6peTeHHIO geHHbiX 6yMar?
A. COCTaBAeHbJ AH yKa3aHHH no KpeAHTaM AAS AHpeKTOpOB, PYKODOARIULHX
pa6oTHHKoB, OCHOBHbIX Aep2KaTeAeH aKEHH H onpeAeAeHO AH, B meM
saKAIOmalOTCR HX HHTepeCbi?
M. Pa3pa6OTaHbI AH npoUeAypbl HHKaCCaIHH B03MeigaeMbiX AOArOB?
H. OnIpeAeAeHbl AH 06 HsaHHOCTH H OTBeTCTBeHHOCTb KOMHTeTOB H COTpyAHMKOB,
BeAa1Ol1HX KpeAHTaMH?
O. OnpeAeAeHbI AH geAH ynlpaBAeHHR 1OpTqCeAeM BbIAaHHbIX KpeAHTOB H
COAep2KaTCH AH TaM OTBeTbl Ha CAeAYIOIHe AOnOAHHTeAbHbIe BonpochI?
227
Homepi7perupomaaoe pImaHcoBoi orTwerHocTN
* KaK onpeAeAeHbI BO3MO2KHOCTH KOHUeHTpagHH CKpeAHTOB B KOHKpeTHbIX ceKTopax
XO!3RHCTBa?
* YKa3aHO AH, 'TO Heo6xOAHMO HCnOAb3OBaTb ycAyrH AIOAeU CO
cnegHaA3HpoBaHHbIMH 23HaHUFMMH H onbITOM?
* OnpeAeAeHbI AH o6H3aTeAbcTBa coo6uecTBa no OTHOwleHHIO K 6aHKy?
* Bo3MomHbl AH CTOAKHOBEeHUI HHTepecoB?
2. AHaAH3HpyIOTCI AH nOAHTHKa H geAH ynpaBAeHUHR nOpT@Aem KpeAUTOB no MeHbuIeA
mepe pa3 B roA, 4To 6bi y
6eAAHTbC B HX coBMeCTHMOCTH C HaMeHRIO14HMCS COCTOHHUeM
pbIHKa?
3. Coo6ugaeTcsi AH JPaBACHlJO UAH ero KOMHTeTaM Ha peryAHpHbIX 3aceAaHuHx (no
MeHblmeH mepe pa3 B Mecsq) HH2KenepeqHCAeHHoe (yKaaTb, YiTO MHeHHO):
a. 0 eAHHuHHbIX H3BeuIeHHMx no npocpo'eHHbIM nAaTe2KaM (ecAH Aa, yKasaTb,
HaqHHaU C KaKOrO MHHHMaAbHoro qHCAa AHei 3-Aep2KKH nPOHCXOAHT BKAIOqeHUe
B COOTBeTCTByIOUJHH lcnHcOK).
6. 06 m3BeigeHUHx, nO KOTOpbIM 3aAep2KHBaeTcR TOAbKO yniAaTa npouleHToB (eCAH
Aa, HaqHHaH C KaKoro MHHHMaAbHOrO 'IHCAa AHeH 3aAeplKKH npoHcxoAHTBKAIOIeHHC B COOTBeTCTByIOjAH CnHCOK).
B. 0 CpO'IHbIX KpeAHTax, no KOTOpblM 3aAep?KaH TOAbKO OAHH nLAaTe2K (eCAH Aa,
TO HaqHHaR C KaKoro MHHHMaAbHOrO 'HCAa AHeC 3saAepKH InPOHcXOAUT
BKAIOIeHHe B COOTBeTCTByJOJI4HH cnHCOK).
r. 0 6u4aa cyMMa o6fl3aTeAbcTB no eige He BO3BpagieHHblM KpeAUTaM.
A. 0 KpeAHTax, Tpe6yiotgHx oco6oro BHHMaHHS.
e. 0 HOBbIX KpeAHTax, o6HoBAeHHH HAH riepeCTPYKTYPH3aU4HH KpeAUTOB.
4. FepenpoBepsnoTCR AH KeM-HH6yAb oT'eTbl, nepeAaBaembie npaBAeHuIO UAH ero
KOMHTeTaM, Ha npeAMeT BbIHBAeHHH BO3MO2KHbIX rporlyCKoB?
5. Ho BceM AH KpeAHTaM Tpe6yIOTcR nIHCbMeHHbIC .3aBKH?
6. BeAeT AH 6aHK KpeAUTHb1e (paHAbi no BCeM 3aeMUHKaM)
7. CoAepiHTcn AH B KpeAHTHOM cpaHAe cAeAyiouaH HHqpOpMagHR:
a. UJeAb BbiAaHHOrO KpeAHTa.
6. IlAaHoBblr rpapHUK BO3MeWCHHH KpeAHTa.
B. FlocTyrIAeHSi no KamAOMy KpeAHTy.
8. Tpe6yeT AH 6aHK nepHOAHUiecKoH nOAaRH q3HHaHCOBbIX OT'eTOB OT BCeX 3aeMuHKOB,
KpeAHTbl BbIAaHHbIC KOTOpbIM He nOAHOCTbJO o6ecne'eHbI AerKo peaAH3yeMbiM
3aAOrOM?
9. COCTaBAqeTCH AH THCepHbiH paUiA, o6ecneHsBaioiMHUi HaAeHmHoe 3anpamUHBaHHe H
nocTynAeHHe TeKyu4eH fUHHaHCOBOH HHq)OpMaUHH?
10. Tpe6yeT AH 6aHK noAaqH inponieAiuHx ayAHT (pHHaHCOBbIX OT'eTOB C BbIpameHHHM
o6st3aTeAbcTB B AOAAapaX (eCAH Aa, TO C KaKOH UH(pbl HaqHHaeTCR AOAAapOBbIH
MHHHMYM)?
228
P7PA OAfEHIiEE 9. BoOpoCONw Ho OHrpToAJuo yp@OH pEClra
11. BbinoAHHeT AH 6aHK KpeAHTHoe HCCAeAOBaHHe no HOBbIM H cyUgeCTBYIOI!AHM
3aeMI1HKaM npH nlOCTylAeiHHH OT HHX 3aHBoK Ha HOBbie KpeAHTbl?
12. Tpe6yeT AH 6aHK, MTo6bi Bce o6aisaTeAbcTBa no KpeAHTaM H3AaraAHCb B nHcbMeHHoM
BHAe?
13. FlepecMaTpHBaioTcH H o6HOBA31OTCH AH no MeHbujeH Mepe pa3 B roAy BCe KpeAsTHble
AHHHH?
14. flpoeepROTcrCH AH Ha COOTBeTCTBHe KpeAHTHbIM AHHHRM ocTaioJHecR o6HsaTeAbcTBa
Bcex 3aeMJHKOB nepeA BbIAa'IeA HM AonOAHHTeAbHbIX 3asMOB?
15. HCnOAb3yeT AH 6aHK npogeAypy paCKpbITH9 KpeAHTa HAH coeTeaHMH KpeAHToB,
KOTOpbie o6ecneiMHBaIoTcq HAH 6yAyr o6ecneMHBaTbC.R Ha 25% aKgHoHepHHbiM
KansTfaAOM Apyroro 3aCTPaXOBaHHorO KpeAHTHOrO yipemKeHIM?
16. pIMmeHqeTCSI AH CHCTeMa BHyTpeHHero aHaAs3a (aTO MO2KeT 6bITb (pyHKgHes oTAeAa
BHyTpeHHero ayAHTa), KOTOpal OXBaTbIBaeT Bce oTAeAbI H o6ecne-IHBaeT:
a. HepenpoBepKy pac'ieTOB npOgeHTHbIX cTaBoK, npaBHAbHOCTH yMeTa H CpOKOB.
6. FOBTOpHblii aHaAH3 ripaBHAbHOCTM COCTaBAeHHR BeKceAeiH, nOAy'IeHHH Bcex
Heo6xoAHMbIx noAKpenriAoUJHx AoKyMeHTOB H TOYHOCTH 3anOAHeHHRs
(pOpMyAHpOB paCKpbITHR.
B. OnpeAeAeHHe TOrO (paKTa, YITO pa3peiueHHH Ha BbIAallY KpeAHTOB He HpeBbIlaYOT
nOAHOMO-IHH COTpyAHHKOB, BeAaIOIMHX KpeAHTaMH.
r. OnpeAeAeHHe Toro (paKTa, YTO AOKyMeHTaUHH yAOBAeTBOpHTeAbHa, npe2tAe 'ieM
Ha-'HeTCA B03MeIeHHe KpeAHToB.
A. OUeHKy TOro (paKTa, YTO HOBbie KpeAHTbl He lpeBbIlualiOT OrpaHHYeHHH,
YCTaHOBAeHHb[X AAR 3aeMEqHKa pellueHHeM 6aHKa.
e. FepenpoBepKy KHHrH y'eTa o6H3aTeAbCTB, 'To6bi yCTaHOBHTb, YTO HOBbie
KpeAHTbl perHCTpHpyHOTCH npaBHAbHO.
m. HepenpoBepKy H.3BeWeHHH 0 HacTynAeHHH CPOKa H BpeMeHH BbILnAaTbi
npoIeHTOB.
3. AHaAH.3 npOBOAOK C geAbio npoBepKH .3aIHceH no KpeAHTaM B rAaBHOH
6yxraATepCKOii KHHre.
H. Bbl6opoHHoe nOATBepm2AeHHe 3aAoroB, KpeAHTOB H yMeTa 3anHceM.
17. PacnoAaraeT AH 6aHK ceKgHeH aHaAH3a KpeAHTOB HAH 'eM-To noAo6HbIM?
18. IBAHeTCS AH He 3aBHCqWHM OT KpeAHTHOH (3YHKUHH CeKTOp aHaAH3a KpeAMTOB?
19. HpeACTaBASIOTCH AH mcxOAHbie pe3yAbTaTbi ceKTopa aHaAH3a KpeAHTOB AHUY HAH
KOMHTeTy, KOTOpblH TaK2Ke He 3BaHCHT OT KpeAHTHOH (PyHKMHH?
20. HpOCMaTPHBalOTCSI AH Te KpeAHTbI, KOTOpbIe npeBbllUlaiO onpeAeAeHHyIo CyMMy?
21. PeKoMeHAylOT AH Ami aHaAH3a KpeAHTbl Te COTPYAHHKH, KOTOpbie BeAarOT KpeAHTaMH?
22. HCrIOAb3yeTCH AH AAS! Bbl6opa KpeAHTOB C geAbio aHaAHsa MeTOA ApyrOH, Hem2eAH
o6o3HatieHHblfi B n. n. 20 H 21 (ecAM TaK, Hy2KHbt 6oAee noApo6Hbie cBeAeHHS)?
229
H mepoper,po@aHa e opIHaHCOB0o8i oTYCeTrocrT
23. rlpoBoARTc AH BHyTpeHHHe aHaAH3bi no MeHblUeH Mepe pa3 B roAy no Bcem acneKTaMKpeAHTOBaHHA?
24. B cHcTeme HAeHTH(UHKaiHH COTPYAHHKOB AeHCTBYIOT AH yKa3aHHR. OnpeAeARAOI1He
IlOCAeACTBHR AAA COTPyAHHKa, CKpblBa!Ou4ero KXCAHT OT aHaAH3a?
25. O6HosA.ReTcR AH nepHOAHMeCKH cnegHaAHCTaMH no KpeAHTaM nepeneHb "npo6AeMHblx"KpeAHTOB?
26. BeAeT AH 6aHK nepeqeHb npoaHaAH3HPOBaHHbIX KpeAHTOB, yKasbmBas AaTbi aHaAH3a H
peHTHHr KpeAHTOB?
27. roToBHT AH ceKTop aHaAH3a cyMMapHbie AaHHbie C yKa3aHHeM peHTHHra KpeAHToB,
BKAIOIaR HOpMaAbHbie KpeAHTbl?
28. rAe HaXOAATCR CBOAHbIe pe3yAbTaTbi aHaAH3a - B MeHTpaAbHOM noMeUjeHHH HAH B
COOTBeTCTBYIOU4HX Hpe4HTHbJX q3aHAax?
29. AOBOASTTCR AH A0 KoHga npogeAypbl BHyTpeHHeH K.AacCHHaUHH KpeAHTOB, BKAI0oaRo6HosAeHHe MeMopaH4Mya AAR COOTBeTCTBY0OujerO KpeAHTHOrO paHAa?(HpHMeqaHHe: 13 nIpeAbIAyIjHX BOllpOCOB OTHOCHTCH K n.l 7 npogeAyp aHaAH3a
npHMeHHTeAbHO K AaHHOMY pa3AeAy).
30. 3 anpeujeHo AH pyKOBOAAIUHM H pSAOBbIM COTpyAHHKaM AepmaTb y ce6xi nOAnHcaHHbie
BeKCCASI Ha 6AaHKax, nOCKOAbKy TaK AKo6bi yAo6Hee B ripe4BHAeHHH 6yAyUHXsaHMCTBOBaHHH?
31. AHKBHAHPYIOTCH HAH HaAAem2aI1HM o6pa3oM BO3BpaI1aioTcCR K KAHeHTaM onAaqeHHble H
o6HOBAeHHbIe BeKCeAR?
32. Tpe6ylOTCM AH pacnHCKH KAHeHToB npH BHeceHHH nAaTemeH no KpeAHTaM HaAH-HbIMH?
33. BeAyrcsC AH 3anHcH no KpeAHTaM B COOTBeTCTBHH C nOAHTHKOH 6aHxa B AaHHOM
Bonpoce H Tpe6oBaHHRMH 3aKOHa?
34. MHXpOqHAbpyIoTcH AH e2meHeBHO HOBbie BeKCeAH? H4AH HcnOAb3yeTcR HpHHUHn
Ay6AHpoBaHHR?
35. CHCTeMaTH3HPOBaHHOH H Bce BpeMa ycHAHBaiouIeHcq RBAHeTcH npoUeAypa
noCAeAOBaTeAbHOrO HanpaBAeHHH H3BeLqeHHA no KpeAHTaM C 3aAepmtKOH BO3BpaTa
AOAra no HHM?
36. BeAeT AH 6aHK Ta6 AHUbl ynAaTbi npogeHTOB no KpeAUTaM B 3aBHCHMOCTH OT THna
nOCAeAHHX?
37. O6HOBAReT AH 6aHK nepHoAH9ecKH cxeMbi pacmeTa npOgeHTHbIX CTaBOK (eCAH 4a, TO C
xaKoK0 nepHoAHqHoCTbIo) ?
38. BeAeT AH 6aHK AOCTaTO-HO noApo6Hbie 3anHcH, mTo6bl AerKO nOAyqaTb cAeAloyU4ylo
HHq)OpMagHio no THnamM 3aHMOB:
a. CTOHMOCTb BblAaHHbIX B KpeAHT q)0OHAOB.
6. PacxoAbl no o6cAymHBaHHIo KpeAHTOB, BKAIOqaR HaKAaAHbIe.
B. CTOHMOCTHOH qpaKTOp BO3MOMHblx nOTepb.
r. HlporpaMMHpyeMaR Mapma npH6blAH.
39. HccAeAoBaA AH 6aHK Te oTpaCAH npoMbiuiAeHHoCTH, B KOTOpbiX HMelOTCA KpynIHbie
3aeMU4HKYH?
230
J7PJiAOifEHHE 9. BoOpoCHNx no irOHrpOaI ypo0Bl1 p0 Ca
40. BbIBOA: IBAeTCR AUH npeAbiAyuJS HH'OpMRgHR 4ocTaToqHOH OCHOBOH AA OgeHRH
CHCTeMbi BHyTpeHHerO KOHTpOAR B TOM CMbICAe, HTO OTCYTCTBY1OT TaKHe Cy7UeCTseHHb e
AOnOAHHTeAbHble npOUeAypbi BHyTpeHHerO ayAHTa, 6yxraATepcKoro HAH
aAMHHHCTpaTHSHO-ynpaBAeH'ieCKOrO ROHTpOAR HAH KaKHe-TO ApyrHe (aKTOpb!, 'HTO BTO
3aTpYAHReT KOHTpOAb KpeArTOB HAH CKpbiBaeT Aio6yiO U3 cAa6ocTeui, nepeiHcAeHHblX
BblUle (KOpOTKo nORCHHTe OTpHUaTeAbHble OTBeTbl H cAeAaiTe BbIBOAbi no noBoAy
BAHRHHS yKa3aHHbIX npenrTCTBHH Ha KOHKpeTHbie npOgeAypbi allaAH3a HAH npOBepKH
KpeA'roB)?
231
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