Sharov E.,

bachelor Faculty of Economy

RGU named S.A. Yesenin

Scientific leader - Otto V.S.

Keywords:dynamics of the main indicators, financial results, interest income and bank expenses, banking system, "aggregated balance.

Banking system is the most important element market economy. Recently, the active development of the banking system, which contributes to an increase in the assessment of the level of development and analysis, which is the most important. In the banking sector of the Russian Federation, there are constant changes due to the need to evaluate the effectiveness of the banking system, to analyze the dynamics of changes in indicators.

Financial results of PJSC Sberbank of Russia and their dynamics for 2013-2015. Presented in Table 1.

As Table 1 shows, the interest income of the Bank increased and amounted to 154.2% in 2015. In 2013, interest expenses increased 2.13 times during this period. Dynamics of these indicators are presented in Figure 4.

Table 1. - Financial results of the activities of PJSC Sberbank of Russia, billion rubles.

Fig. 1. Dynamics of interest income and expenses of PJSC Sberbank of Russia for 2013-2015, billion rubles.

The bank's commission income increased by 51.4%, while commissions increased by 2 times. The Bank's operating income decreased from 959.9 billion rubles. In 2013 to 954.6 billion. rub. In 2015, operating expenses increased by 23.6%.

The Bank's profit before tax fell from 455.7 billion rubles. in 2013 to 331,2 billion. rub. In 2015 (by 27.3%). Net profit of the Bank has decreased from 362 billion rubles. In 2013 to 222.9 mld. rub. In 2015

Dynamics of interest income bank in 2013 - 2015. Presented in Table 2.

Table 2. - Dynamics of interest income of PJSC Sberbank of Russia, billion rubles.

As Table 2 shows, the bank's interest income consist of loans and customer advances, the cost of which in 2015 increased by 56.1% compared with 2013.

Second place in the interest-income structure of the Bank is accounting for debt investment securities. Means in banks increased from 11 billion rubles. In 2013 to 22.8mld. rub. In 2015, correspondent accounts in banks increased from 0.5 billion rubles. up to 2.7 billion rubles. In general, over the past three years, the interest income of PJSC Sberbank of Russia increased by 54.2%.

Dynamics of Bank interest expenses for 2013 - 2015. Presented in Table 3.

The amount of interest expenses of the bank increased by more than 2.1 times. The largest share in the structure of interest expenses occupies urgent deposits individuals, the cost of which increased in 2015 compared with 2013 by 70.7%.

Table 3.- Dynamics of interest expenses of PJSC Sberbank of Russia, billion rubles.

Urgent deposits of legal entities increased from 104.7 billion rubles. in 2013 to 273.7 billion rubles. In 2015 (more than 2.6 times). Bank was issued debt securities in the amount of 45.2 billion rubles. in 2013, 52.7 billion rubles. in 2014 and 91.5 billion rubles. In 2015 (increment - 2 times).

To analyze the education and use of assets and liabilities, PJSC Sberbank of Russia will make its aggregated balance (Table 4).

Table 4. - Aggregated Balance of PJSC Sberbank of Russia, billion rubles.

Bank assets are his property that has a cash equivalent. It is customary to divide assets into groups: cash, bank loans, investments and real estate.

Imagine the structure of assets of PJSC Sberbank of Russia in Table 5.

5. Dynamics table and structure of Assets PJSC Sberbank of Russia

The largest specific weight in assets is occupied by loans and advances in customers (71.02% in 2013, 70.46% in 2014 and 68.51% in 2015). Cash and their equivalents occupy 7.29% in the total structure of assets in 2013, 9.16% in 2014 and 8.54% in 2015. Fixed assets in the total value of assets occupy 2.62% in 2013 in 2013 ., 1.97% in 2014 and 1.83% in 2015

After analyzing the dynamics of the development of the main indicators of banking activities, it is possible to draw conclusions that, in general, the Sberbank in PJSC demonstrates the active growth of indicators.

LITERATURE

1. Zhilkov, D. I. Financial and Economic Analysis. Acid. Manual [Text] / D. I. Zhilkov, V. G. Zaretskaya. / - M.: Knorus. - 2012. - 368 p.

2. Zvelkova T. Analysis of the activities of a commercial bank. [Text] / Tzverkova / 2011. - 100 s.

3. Sberbank site of the Russian Federation, details [Electronic resource] - Access mode: http://www.sberbank.ru/ru/about/today/requisites/ Free. - Tilt. From the screen.

Modern banking system is the most important area of \u200b\u200bnational economy developed country and state.

Commercial banks, acting in accordance with monetary policy Countries, regulate cash flow, affecting the speed of their appeal, total mass, issue, including the amount of cash in circulation.

Exaggerated currently difficult economic situation In Russia, due to the sanctions entered against enterprises and organizations, shows a number of negative factors, which, among other things, affect the profits and profitability of banks.

The main goal of the commercial bank is to obtain maximum profits under the condition of its long-term functioning and stable market position.

The size of the received bank received a profit or loss, being a finite financial result, reflects the results of all types of its activities, active and passive operations.

The profit of a commercial bank is the main financial result of its activities defined as the difference between the income and expenses obtained. In turn, the Bank's profitability is an indicator of the effectiveness of the use of monetary or other resources.

Revenues, expenses and profits are a reflection of the complex of objective and subjective factors affecting the Bank's activities: the client base, location, the availability of sufficient premises for customer service, competition level, etc.

Revenues are monetary receipts From its production and non-productive activities. A commercial bank can receive income from both the main and insecurity, as well as to have random income attributable to category others. It follows from this that the source of bank revenues is its main and side activity. Part of the income received by the commercial bank is sent to the creation of reserves for covering potential risks. The combination of all income of the commercial bank is called gross income.

PJSC "Sberbank of Russia" is the largest universal bank of Russia, which provides banking services to legal entities and individuals. License number 1481 dated August 11, 2015. The bank is a member of the Deposit Insurance System. Statutory capital 67.7 billion rubles. Is public joint Stock Company, 52.3% of the shares belong to the Central Bank Russian Federation, the remaining 47.6% of the shares are in public circulation, whose owners are not established (including those belonging to minority shareholders).

We will analyze the basic financial results of the activities of PJSC Sberbank of Russia for 2010-2016. According to the income statement of the commercial bank for seven reporting periods (Table 1).

Table 1.

The main financial results of the activities of PJSC Sberbank of Russia for 2010-2016.(billions of rubles)

More clearly indicators of Table 1 are presented in Figure 1.

Figure 1. Dynamics of the main financial results of the activities of PJSC Sberbank of Russia for 2010-2016.

Table 1 and Figure 1 data show a positive trend towards increasing profit indicators. It can be seen that for 7 years operating income Bank rose by 1047.7 billion rubles. or by 161.2%. Profit before tax from 2010 to 2016 also increased by 447.4 billion rubles. or almost three times. Net profit of PJSC Sberbank of Russia increased by 360.3 billion rubles. or almost three times.

Figure 2 will present the dynamics of net profit of the bank. In 2014-2015, the net profit of the bank had a tendency to decline in connection with the established country economic crisis. Net profit of the bank with 362 billion rubles. In 2013, up to 290.3 billion rubles decreased. in 2014, and further to 222.9 billion rubles. In 2015. For two years, the Bank lost 139.1 billion rubles. However, in 2016, compared with 2015, the net profit of PJSC Sberbank Russia increased by 319 billion rubles. or almost 2.5 times.

Next, we will conduct a trend analysis. Trends can be represented by various equations - logarithmic, linear, power, etc. Trend call the main tendency to change a certain number (indicator).

Based on the schedule for 2010-2016, a polynomial trend line was built in Figure 2, which is well approximated by an empirical share.

Figure 2. Dynamics of net profit PJSC "Sberbank of Russia" for 2010-2016

Thus, in Figure 2, a distinct upward trend in 2010-2016 is observed. If there is no serious change in politics and economy, and PJSC Sberbank of Russia will work, without reducing the pace, then, it can be expected that the profit is next, 2017 will also grow.

Bibliography:

1. Bukato, V.I. Banks and banking operations in Russia / V.I. Bukato, Yu.I. Lviv. - M.: Finance and Statistics, 2012. - 498 p.
2. Bondar A.P., Kondrashin I.A. The main ways to increase profits and profitability of regional banks on the example of the Sevastopol Marine Bank JSC [Electronic resource]. Access Mode: http://elibrary.ru/query_results.asp (backup date 25.04.2017)
3. Zhukov E.F. Money. Credit. Banks. Securities: studies. benefit. - M.: New Knowledge, 2011. - 735 p.
4. Zagidullina A.M., Arablybayev I.V. Formation of profits in a commercial bank [Electronic resource]. Access Mode: http://elibrary.ru/query_results.asp (backup date 25.04.2017)
5. Official website of PJSC "Sberbank of Russia" [Electronic resource]. Access mode: http://www.sberbank.com (back date 24.04.2017)

PJSC "Sberbank" of Russia uses the following financial forms Reporting:

· Profit and loss statement;

· Report on changes in own funds;

· Report on financial position;

· Report on other cumulative income;

· Cash movement report.

Below are the statistical forms of reporting used by PJSC Sberbank of Russia:

· Form No. 0409202 "Cash Report money turnover";

· Form No. 0409250 "Information on operations using payment cards and an infrastructure intended to be performed using and without the use of payment cards for issuing (admission) cash and payments for goods (work, services)";

· Form No. 0409251 "Information on customer accounts and payments conducted through a credit institution (its branch)";

· Form No. 0409255 "Information of credit institutions about the beginning (completion) of emissions and (or) acquiring payment cards";

· Form No. 0409302 "Information about placed and attracted means";

· Form No. 0409345 "Data on daily balances of funds to be insurance for individuals placed in deposits".

The analysis of technical and economic indicators of the Sberbank PJSC Russia for 2013, 2014, 2015 is presented in Table 3.1.

Tables 3.1. Economic analysis of PJSC Sberbank of Russia.

As evidenced by the data of the table, operating income to reserves increased in 2014 by 17.84% and in 2015 by 9.93%. Exceeding the growth rate of operating expenses over revenues lowered net profit growth in 2014 by 19.84% and in 2015 by 23.22%.

Credits and advances to customers of the bank increased by 37.29% in 2014 and in 2015 by 5.47%. Bank's assets in 2014 increased by 38.39% and in 2015 by 8.74%, and the Bank's capital increased in 2014 by 7.39% and in 2015 by 17.57%.

In 2014, the main capital adequacy ratio decreased by 2 percentage points. and amounted to 8.6%, and in 2015 increased by 0.3 percentage points. and amounted to 8.9%. The total capital adequacy ratio in 2014 decreased by 1.3 percentage points. - up to 12.1%, and in 2015 increased by 0.5 pp. - up to 12.6%. Nevertheless, the incidence of total capital significantly exceeds the minimum value established by the Basel Committee at 8%.

Financial and economic indicators of the activities of PJSC "Sberbank of Russia"

· Common capital of the bank, calculated in accordance with the provision of the Bank of Russia dated December 28, 2012 No. 395-P "On the method of determining the value of own funds (capital) of credit institutions (Basel III)", increased compared to January 1, 2016 by 117.2 billion rubles, up to 2,775.3 billion rubles. The source of capital growth has become earned profits. The profitability of assets rose from 0.8% to 2.0%, due to the growth of net profit.

Capital profitability for the first half of 2016 increased from 8.0% to 18.9% by increasing the amount of net profit.

· Net assets decreased compared to January 1, 2016 by 3.7%, or 0.8 trillion. rubles, up to 21.9 trillion. rubles. The dynamics of assets-net had a strong influence of the negative reassessment of foreign currency articles as a result of the strengthening of the ruble. So, the net loan debt compared with the beginning of the year decreased by 0.7 trillion. rubles, or 4.0%, which was the consequence of the revaluation of foreign currency loans legal entities and non-resident banks. Also on the dynamics of pure loan debt was influenced by the investment of a part of the funds previously posted on loans to banks, in more income tools, in particular, into securities. Clean investments in securities and other financial assets available for sale increased by 16.1%, or 0.4 trillion. rubles to 2.7 trillion. rubles. Investment growth in subsidiaries and affiliates is associated with the capitalization of subsidiaries. Reducing cash balances from the beginning of the year by 0.3 trillion. rubles, or 34.4%, which has passed mainly in January, is due to a seasonal decrease in demand for cash compared to the period new Year holidays. 12

· Customer funds remain the basis of the resource base of the bank. Since the beginning of the year, their residue decreased by 0.7 trillion. rubles, or by 3.9%, to 17.0 trillion. rubles. The negative revaluation of currency residues affected the dynamics of customer funds.

· Financial results (including other aggregate revenues, from revaluation of securities for sale) amounted to 295.1 billion rubles, which is 89.3 billion rubles, or 43.4%, more than the same indicator last year.

The liquidity indicators of PJSC Sberbank of Russia are presented in Table 2. commercial Bank Deposit

In the first half of 2016, the cumulative amount of Assets PJSC Sberbank Russia decreased by 831 billion rubles and as of the results of the 2nd quarter amounted to 21,876 billion rubles (against 22,707 billion rubles at the beginning of the year).

The main factors that caused the dynamics of assets were:

· Reducing the size of pure loan debt (decrease over the year by 682 billion rubles to level 16 188 billion rubles);

· Reducing the amount of money by 252 billion rubles due to a decrease in demand for cash from customers;

· Reassessment of assets at fair value through profit or loss (for 2015 - by 155 billion rubles),

· Growth of investments in securities and other financial assets available for sale, as well as an increase in investment in subsidiaries and dependent organizations (total at 598 billion rubles for six months).

We analyze the dynamics of absolute returns. The analysis data is taken from the consolidated financial report PJSC "Sberbank of Russia" for 2013, 2014 and 2015 and are presented in applications. A, b and. In respectively.

From January 2013-2015 PJSC "Sberbank of Russia" demonstrated a negative trend of activity. The main indicators of the bank's activities can be seen in Table 2.

Table 2 - The main indicators of the activities of PJSC "Sberbank of Russia"

For 2013 - 2015

Bank capital during the analyzed period 12/31/2013-31.12.2015 increased from 1881.70 billion rubles. up to 2375.00 billion rubles.

For 2013-2014, cumulative assets increased by 6990.50 billion rubles. (38.4%) and amounted to 12,24.2014 - 25200.80 billion rubles, and on December 31, 2015 - 27334.70 billion rubles). The indicated growth was caused by the growth of the securities portfolio and an increase in customer lending.

During 2013, Sberbank's profit amounted to 455.70 billion rubles., In 2014, there was a negative trend of profit growth indicator (455.70-374,20 \u003d 81.50 billion rubles) and on December 31, 2014 profit was 374,20 billion rubles., For 2015, the profit also continued to decline and on December 31, 2016 amounted to 331.2 billion rubles. (374,20-331,20 \u003d 43.00 billion rubles).

Due to the recession of profits, the amount of net profit was decreased, which was 362.0 billion rubles on December 31, 2013 - 3/31/2013 As of 12/31/2014 - 290.30 billion rubles, and on December 31, 2015, 222.9 billion rubles, which is 61.6% less than the 2013 indicator.

Credit portfolio to customers for 2013-2015 increased by 73.3% due to the increase in lending to individuals and corporate clients. (31.13.2013 - 13544.0 billion rubles, 12/31/2014 - 18826.1 billion rubles, 31.13.2015 - 19924.7 billion rubles).

Profit on an ordinary campaign for 2013 amounted to 16, 8mmld. which is 3.33 billion rubles. more than in 2014 and by 6.42 billion rubles. More than in 2015.

Sberbank of Russia is the largest bank of the Russian Federation and the CIS. Its assets make up more than a quarter of the banking system of the country (26%), and the share in banking capital is at the level of 30% (2015). Founded in 1841 Sberbank of Russia today - a modern universal bank that meets the needs of various customer groups in a wide spectrum banking services. Sberbank occupies the largest share in the deposit market and is the main lender of the Russian economy.

Analysis of the assets and liabilities of PJSC Sberbank of Russia

Horizontal and vertical balance analysis is the first evaluation stage. financial state Commercial Bank.

The structure of assets and liabilities is analyzed not only to determine the degree of diversification banking operations and detecting hazards that carry an excessive increase in the same type (even very profitable) operations. For a more detailed analysis of PJSC "Sberbank of Russia", the tables of structure and dynamics of assets will be given below (Table 3, 4) and liabilities (Table 5, 6), in which the bank indicators for 2013,2014 and 2015 are indicated (data in Appendix A, B Both respectively), the proportion and dynamics of the above indicators are also designed. The conclusion is made according to the data presented.

Table 3 - Analysis of the Asset Structure of the Balance of PJSC Sberbank of Russia for 2013 - 2015

In the structure of assets, cash, net loan debt and net investments in securities throughout the analyzed period are dominant articles. The remaining indicators have a slight proportion, but still form total assets.

Table 4 - Analysis of the dynamics of the assets of the Balance of PJSC Sberbank of Russia for 2013-2015

For the analyzed period (01.2013G-31.12..2015), total assets increased by 50.1% and reached 27,334.7 billion rubles. The basis of growth was loans to customers and investment in securities.

The share of funds in the Central Bank of the Russian Federation until 2013 had an average value of 33% and on December 31, 2013 amounted to 251.5 billion rubles, then a negative trend of the growth of funds in the Central Bank of the Russian Federation appeared (on December 31, 2014 365.7 billion rubles, on December 31, 2015 - 387.9 billion rubles).

Clean investments in securities in 2013 decreased by 171.5 billion rubles. or 8.0% and amounted to 12/31/2013 - 1969.7 billion rubles. In 2014, the volume of securities decreased by 304.7 billion rubles. or 15.5% and on December 31, 2015 amounted to 1665.0 billion rubles.

For 2013 cash significantly increased by 1071.8 billion rubles. or 86.6% and amounted to 12/31/2014 - 2308.8 billion rubles. In the period in 2015, their growth continued, but not so much more than over the past year and on December 31, 2015, this significance is 2333.6 billion rubles, or 1.1%.

The funds invested in other assets increased for the analyzed period of approximately 300%, and from 839.1 billion rubles. increased to 3358.5 billion rubles.

For the analyzed period (12/31/2013-31.12.2015), total liabilities increased by 52.9% and reached on December 31, 2015, 24,959.7 billion rubles. The basis of growth was loans to customers and funds Central Bank Russian Federation.

In 2013, equity capital amounted to 2111.3 billion rubles, in 2014 increased by 1528.7 billion rubles. And amounted to 3,640.0 billion rubles, but then a significant decrease was followed. own capital by 2594.1 billion rubles. and on December 31, 2015 amounted to 1,045.9 billion rubles.

From December 31, 2013 to December 31, 2015, individuals from individuals increased from 8435.8 billion rubles. up to 12,043.7 billion rubles. (31.12.2014g-9328.4 billion rubles)

The amount of debt issued liabilities increased by 61.5% and amounted to 1,378.5 billion rubles on December 31, 2015 - 1,378.5 billion (12/31/2013 - 853.4 billion rubles, 12/31/2014 - 1,302.6 billion rubles).

Table 5 - Analysis of the dynamics of the balance sheets of PJSC Sberbank of Russia for 2013-2015

Corporate customers for 2013 amounted to 3628.4 billion rubles, and for 2014 the funds increased by 2606.1 billion rubles. or by 71.8%. And amounted to 6 234.5 billion rubles, and on December 31, 2015 amounted to 7,754.6 billion rubles, which is 1520.1 billion rubles. or 24.4% more than the previous year.

Bank borrowed funds increased to 398.0 billion rubles. (12/31/2013 - 499.1 billion rubles, 12/31/2014 - 537.2 billion rubles.)

The main resource base of the bank remains deposits of individuals whose share in general obligations is the greatest percentage.

Table 6 - Analysis of the Liability Structure of the Balance of PJSC "Sberbank of Russia" for 2013 - 2015

In the structure of liabilities, dominant articles throughout the analyzed period are customer funds and Own funds Bank, in a slight share of the Central Bank of the Russian Federation. The remaining indicators have a slight proportion, but still form total liabilities.