Банковские учреждения в развивающихся странах (том 2) by World Bank Russia

РОССИЙСКАЯ ФЕДЕРАЦИЯ

Банковские учреждения в развивающихся странах Том 2: Интерпретация финансовых отчетов

Документ Всемирного банка Информационный центр в России

финансы и инвестиции

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Banking Institutions in Developing Markets Volumnie 2. Interpreting Financial Statemtletits Chris J. Barltrop and Diana McNaughton

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Banking institutions in developing markets. cm. P. Includes bibliographical references. Contents: v. 1. Building strong management and responding to change / Diana McNaughton ... [et al.] - v. 2. Interpreting financial statements / Chris 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, 1940HG3550.b36 1992

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109

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110

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XVI/A. PAC4ET AOCTATO'HOCTH KAnHTAiJA B

MAH.

,ZtaHHble Ha

no AaHHbIM 6aAaHca (11/10) -------

CymmapHbIA KanHTaA

_--------_-

a) FlepsH'HbIA KanHTaA (11/10) ----------6) BTOpHwHblIi KfanHTaA (11/11) -------------

-- ------

H3 KanHTaAa_---------------------------Co6cTBeHHbIe BbIKynAeHHbie aRKHH (1/8(6))--------

HCxAIoqeHHR

HeMaTepHaAbHbie aKTHBbl (I/11) --------------------B) He npHrOAHbliH K nepeyqeTy BTOpHMHblH 0 ranHTaA (cyMMa cBepx 50 %/, eCAH n.1(6) 6)

0 COCTaBAAeT CBbII1e 50 % n.l(a)) r)

-----

HHBeCTHUHH B KpeAHTHbil

ympemAeHHR (1/9(a)+1/10a))-

KanHTaA AAM

CKoppeKTHpoBaHHblI

pacmeTa AocTaTO4HOCTH KanHTaAbHOA

a3b1 (7

8)--------

Bcero B3BeUCHHb]X B OTHO1UeHH1HI

pHcCKa

axTHBOB (to XVI/B)-

KOB(q4HUHeHT AOCTaTOMHOCTH co6CTBeHHoro

aranwraAa 6aHra (3/4

x 100 %) ----------

rAaBHbiH ynpaBAAIou4HH_ IlpeAceAaTeAb

npaBAeHH__

CTapLUHH BHeCuHHH ayAHTOp BHemUIHm ayAHTOpCKaR

cMHpMa

182

6aAaHca

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

6) CaAbAo

B pac'eTax c IJeHTpaAbHbiM

BaKxoM,

H MoHeTbl)

BKAi09Ra

o6A3aTeAbHb,e

x 0% =

pe3epBbl B)

maHKHoTbJ H MOHeTbi HB CTpaH,

2. Kasmau e;cKie np-rOAUble AA

H pyrHe

He npHHaAAema1iHx K 3OHe

x 100%

nepBox.&aCCHbie xonmepqecxKe UexceAB,

peinHuaHCNpOBaNHu

B ueHTpaAbHOM EaNxe csoei

CTpaUbM a) HazHoHaAbHbie Ka3HameAcKHe BexceA

x 0%=

6) ApyrHe nepBoxAaccHbie XoMMep4ecKHe BeKceA.I H UeHHbie 6ymarHn npHroAHbie AAM peqmHHaHCHpOBaHHX B ujeHTpaAbHOM BaHxe x 0% 6a) pHCKOBbie rocyAapcTBeHHbze neHHbie 6yMarH

66)

ApyrHe pHCiOBbie UeHHbie 6yMarH, B T.-I.ToproBble BeKceAJI

= x 0%= H

y'TeHHble

100%=

ariqenTm

3. KpeAwTImz

ccypz xpeArHubin

yqpe=eHuNNm

a) MnocTpaHHbie &aUHameiCkme BeKceus

aa) cTpaH

3OHbi

x 0% =

a6) npomHe 6a)

x 100%

6) 4enoaHTbi C Bbiaqeaie

no npeAbABAeHHio

B xpeAHTHb]X y9pemSAeHBx CBOeC CTpaHbi H cTpaHax

0oHbl

20% =

CBRBMHbIX C 6aHKOM

66)

B ApyrHX HHOCTpaHHbJX 6aHKaX

x100% =

B) A4enOHTbl AeHeKHoro PbIHKa CpOKOM Ao 0 Ba) B 6amKax c8oeH CTpaHb1 H cTpaH

3OHbi

mAa A,

He CBR3aHHb1X C

X 20%

oTYHTbIBaolI0HmcA 6aHxom 86) B (PHHaHCOBbIX y'pe1lAeHHAX CBOeH CTpaHbi, He CBB3aHHbIX C 6aHKom x ApyrHX HHoCTpaHHbix 6aHKax

BB) B

KpeAHTm H CCyAbi xpeAHTHbim ypeNKAeNHHnM, CBH3aHHb]M A) ApyrHe KpeAHTbI H CCYAbI KpeAHTHbIM y'peIAeNHHRM r)

C 6aHxotA

e) Ae6eToBbie no3HU1H B npoUecce HHKaCCHpOBaHHH

4. KpeATbi a

CCYAbZl nOTpe6HTeAM Nilbie,

x100% = 100% = x 100% = x 100% = x 100% = x

Heaseam oxlaTbmaeue

n.2(6) a) He

nepey9HThIBaeMble BexceAji H q)aKTopHHroBbie Tpe6oBaHD

6) Apyrme KpaTKocpo'Nbie KpeAHTbi H CCyA4b C HCXOAHbIM CpOxOM Ao 1 roAa B) Cpo'Hbze KpeAHTbi C HCXOAHbIM CpOKOM CBbiiue I roAa r)

MnoTemHbie

KpeAHTbhi

noAHocTbio o6ecneMHBaeMbje KBapTHpaMH HAH

3a BbPleTom pesepBoB

IlOKpbITHh COMHHTeAbHb]X KpeAHTHbIX

= =

X 100%

50%

100% =

100%

AOMaMH, HaXOARu4HMHCH B Co6 CTBeHHOCTH

100%

X 100%

Tpe6oBaHHrf

AXTNBbl, nepeAHHble B pamxax 4aHUaCOaOrO ANaHara

a) AxTHBbi, nepeAaHHbie no ()HHaHCOBoMy 6) 3a BbPieTOM HaKonAeHHo! amopTHBaOUIH

AH3HHry

x 100% =

183

HmmepaperNpomamNe

oiHaEocoRoi oTYwerTocrN

XVI/B. PACqET B3BEIJEHHbIX no PHCKY AKTHBOB

(nPo,a.)

mAN. Banmen-

AaNNNe

NcMC

Gaaaua

N xpyrne npnroAxnme X npoxame uenuue 6yuarN c 4nXCNpONaNNbNmN upOUeNTNrHbm cTasxamN

O6AUraIs

n. 2 a) rOCyAapCTBeHHbIe UeHHbie 6yMarH HHbIe, HemleAH oxBaTbmiaembie HHMH C aa) BblJyleHHble UeHTpAbbIThM npIBHTeAbCTUOM H cBx3aHHbiMH opraHamm rocyAapcTBelHHON BAaCTH

a6) BbfnylieHHbie MeCTHbIMH opraHaMH mecTrHoN BAaCTH 6) UieHHbze 6ymarx,

npaBHTeAbCTBaMH H CBSl3BHHbJMH C HHMH

BbinyujeHHbie ApyrMmiH opraHHNawHIIMH

B) Co6cTseHHbie AoAroBbie CBHAeTeAbCTBa

N xpyrNe UeHmuie 6ymarN (c nepeuenumu npOUeNTNN CTbDlun Ne.i-YCNpO3aNbiN

AKuN

toxogo)

6yMarH C o6bixHOBeHHOA ToproBOfi floaNHIeI 6) Bpemeuno yAep,mHaembie noA pa3meigeHme geHHib1e 6yMarH B) 4pyrme IeHHbie 6ymarm c lCpeMeHHb]M AOXOAOM a)

UeHHble

Co6c&menNze arynAeHNNNe aKANK

(PrNaNcouoe yuacTme N ApyrNe HNBecTNURN

It.

AeAoBbix

100% = 100% = x 100% =

100%

x 0% x 100% =

npeAnpHSTNBx Ba sNiCeToN

aNOpTNaUN-

a6)

o6opyAoBaaHe, MaiuHHbi

aB)

Me6eAb, qlypHHTypa H

npHCnoco6AeHHn

100%

100% = 100% =

100%

H aBTOMo6HAH

ar) HesanepmeHHoe CTpOHTeAbCTBO aA) 3a BbwieTom HaKonAeHHoH aMopTH3aaUH axTmu

x 100% =

a) HeonpeAeAernbie noBHwni

aITNUM Ba smerTOm aMOpTNBaUNN

aa) aeMJAB H 3BAHH H

13. npoume

MaTepHaAbHble aKTHBbl AAM BeAeNHJI 6amKoBcKoro AeAa

npaao wONTPOAB

HemaTep ambuNbe aKTNNm

12. MaTepUauuNme

100%

a) B Apyrx KPpeAITHbIX y4pemftAenHmx 6) B ApyrHx

x 100% =

NHBeCTHIIH

10. YqlacTe, Aawoqee

X 20% =

x O% =

B Apyrnx xpeAHHbilx yipeAeHlnAx 6) B ApynhX AeAoBbix npeAnpNJTHgX a)

4pyrHe

x 0% =

rlpo'-e aKTHBbi

BCErOt Ax.u

184

100%

nPHAOffEHHE 4. UIPHIMEP DPHHAHCOBOrO AHAAH3A

OTYET 0 1IPHSbIAffX H YEbITKAX

AKTRBBbl 0O,f63A TEA,b CTBA IAJ7HTAA 3ABAAAHCOBbIH OTYET AHAAHA3 bAAAHCA AHAAH3 HOKA3A TEAEHI PAJOTbl bAHKA HOhCHEHPLff

JPHAOIEHHE4. 7pmmep

A,aeowv

ama

OTLET 0 HPHIbIAHX H YbbITKAX 06/30/89

06/30/90

03/31/91

*npoien-rnwi ,oxo,

18,608

100

27,826

FlpoUeHTbl no KpeAnTam

100

16,151

100

8,240

100

18,608

100

27,826

100

16,151

100

8,240

100

911

AHJKsBAHIb.e aKTHsbI

3aaiMbi

KpeAHTHbIM y'4pe2AeHHAM

KpeAHTbl xAHeHTaM

*HpHroAHble K npOAMe AoArOBbie

963

1,488

697

17,256

534

25,899

389

440

14,398 146

89 1

7,697 6

93 0

o6a03aTeAbcTBa

FlpoqmNi npOjeMTHbHI

AOXOA

,,POUeHTHNii,, CXOA FIpOUCHTHNIN paCXOz 3

12/31/90

aAoA&eHHOcTb KpeAHTHbIM y'peNsAeHHNlM

*3aAoA&eHHocTb nOTpe6HTeAAM C'qeTa Aeno.3HTOB AO BocTpe6OBaHHA CpoRHble Aeno3HTbi

o6msiaTeAbcTsa no (pHHaHcmpoBaHHio

12,387

6,262

11,896

8,090

4,016

3,582

5,713

4,222

2,552

2,194

3,343

2,400

1,622

1,822

2,370

1,822

930

129

.. HCThi upoUeRTHbiw A

17,609

9,014

C6eperaTeAbHble cmeTa *pyrne

13,029

5,579

10,217

3,764

1,978

apyrne onepaunoumbe Aoxo4u,

4,637

6,797

2,782

IlAaTa H C6Opbl Ba ycAyrH

1,300

4,615

6,685

2,757

1,292

4,616

6,687

2,758

1,294

(1)

(0)

(2)

(0)

(1)

(0)

(2)

(0)

113

(1)

(0)

10,216

100

17,014

100

6,546

100

3,278

100

3,303

4,337

3,001

2,317

1,958

2,054

1,546

1,310

384

573

425

290

1,020

-3apa6oTaHHbjA AoXoA .3a BbI'eToM noHeceHHbIx pacxoAoB *pyne

onepanHoHHbie AoX0Abl IoAy9eHHbIe peHTHbJe nAaTe)KN Hpoqee

BaAoBoii onepagnounHii

OnepauHOHHhZC

toxoA /y6lT0X

pacxoAbz

3ap.HAaTa H AbroTable BbinAaTbl coTpyAHHxaM &3apa6OTHasnAaTa

Apyrme AhroTHbie BbInAaTbI BblnAameHHbie peHTHb1e nAaTeaoH PacxoAbr

no ApyrHmM

1,574

1,481

1,122

393

556

530

216

208

211

283

344

583

321

341

615

6,913

12,677

3,113

aHNMaeMbiM nOme4eHHAM

HaAorn H ANHjeH3HN AMopTHl3aWoHHbie oTNHcAeHHn

FTpo4me aAMNHHCTp.-ynpaBAeH'lecxHe pacxoAbi FIpoqHe onepajunoHHbie pacxoAbi qHCTblHl olepaU Pacxo4,,z

HUo;iA AOxOA

/y6hlTOK

na coaAaNNe 6auKoacrnx p

Ha noupuTNe y6bamco

PacxoAbi Ha nOKpblTNe 6e3HaaAeNHbix AOArOB H

4ozoXA/y6bMToK

AO yqeTa

papessaizvazinix

3,113

0 3,800

OT qpeaublqaflubIx

(165)

4 0

256

396

306

3,545

961

3,062

(0)

3,074

(12)

(0)

9,616

3,545

(2)

co6baTNil IlpH6blAb OT mpe-hBbJ'iaAHbJX CO6blTHH

115

co6blTmN nlpu6wAb/y6mlTXH

255

no uperHT&a

coAaaNHe COOTBeTcTByioUjHx pe3epsoB H3a BbleToM no3BpaTa AoAroB

187

(0)

961

HmTepipeTI3po,va ie dpmamrcoaoir orweTiocTN

OTLIET 0

IPHBbIA5RX H YbbITKAX (nPoa.)

Y6bmcm OT mpesewiaflimxb

co6blTiH

06/30/89

06/30/90

(165)

(2)

12/31/90

03/31/91

961

3,635

9,616

3,545

2,327

4,949

1,773

484

nIOAOXOAUIi maor

1,308

4,666

1,773

477

'queTui joAy HepenoA CpeAcTB B o6fne pesepBu AD0XOA/(y6wTox) nocAe nepeBOAa CpeACTB B

1,223

'ucniTU

AoxoA/yuarrnOK AG 3DnAaTb E

aAora

peaepBbl

YmacTme, He Aamoigee npaBa XOHTPOAA

O6B%aAeHNble AHBHAeHAbi

85 (0)

B/(H)

HepacnpeAeAeHHyo

npH6bIAb

1 (0)

188

4,666

0 27

1,773

0 4,666

0 1,773

477

0 477

I7PHAOIEHHE 4. fpiniep fj88azcoa0oro

ammmm

AKTHBbI 06/30/89

06/30/90

12/31/90

03/31/91

3,993

4.426

5,493

4,784

Ca,kbAo pacqeTos c ijeHTpaAbNblHm BaNxom BamoTa Apyrmx cTpaN

1,562 2,278 153

0 1 0

2,285 1,951 189

AumxnMe &aBw

0 0 0

3,293 1,951 249

1 0 0

2,563 1,951 270

0 0 0

0 0

HU&uI9ocTb BaAmoTa cBoeN cTpaHbi H cTpaN 3oHbl

KrnlamaeAcKNe BexceAJI cBOeN CTpaHbi

Apyrie nepeyqNTblBaeuble geHNHie 6ymarn PHcKoBble rocyAapcTweHNbe ueHNbme 6yMarN PHcKosble KoMmep'lecKNe UeNHbie 6ymarH 3

aiua KPxApx1THmYqPe=AeNMum

A,enoaTbi c Bbl4teN no npeAbBAeNHu AenoaNmi AeHewHoro pbmrca B y'pemAeHHXX CHOei cTpaHbi N cTpaN 3OHbJ

39,257

30,130

25,022

28,071 42

8 0

38,307 117

8 0

28,887 409

5 0

24,033 155

5 0

A, He cm3maHNbx c 6aHKom B Nie6aNKoBcKNX qpmHaNcorblx yqpem4erNux

CBOeN CTpaHbl, He cBJi3aHHbiX C 6aNKoM B ApyrNx HHocTpaHHbJx KpeANTHlbx

117

409

y'pe2HAeHHX

Apyriie Meac6aNKoBcKme ccyAbl 4e6eToBb,e 103NUMAB npoUecce

28,947

834 0

KpeAuTm IUA-eTax

834 0

87,066

109,721

He nepey'mmmaemble BexceAn KpaTXocpo'Nbie KpeANTbl B CCYAb Cpo'mbue KpeANb IlnoTe'lble Kpe4( 3a BbI'eTOM pesepBoB AAE nOKpbmT

135,947

2,389 64,314 20,363 0 0

1 19 6

3,334 89,626 16,761 0 0

1 19 4

7,055 102,054 26,837 0 0

3,562

y6blTKoB

no KpeANTaM

Puaoqume AoAroAe

o6uBaTeAbcTm

834 0

JliKaCCa8Nm

155

834 0

135,165

1 19 5

9,014 93,288 32,863 0 0

2 18 6

3,712

BwyTpeHiNe rocyAapcTeHiHbie o6JR3aTeAbcToa jeHTpaAbHOrO npaBNreAbcTBa MecTHbx npasNTeAbCTa BwnyujeHNbie ApyFHMH opraNHuaaxIMN

3,712

3,693

3,466

3,466 0 96

1 1

MaTepuau.me awmu (NeTro)

3,447 3,447 0 246

3,466 3,466 0 246

1 1

3,466 3,466 0 246

4,603

7,388

9,214

10,153

4,603 3,888 1,236

1 1 0

7,388 6,191 1,999

2 1 0

9,214 7,627 2,391

2 1 0

10,153 8,220 2,739

2 2 1

AXTBbl, Heo6xoAmMble AAji6aNxoBcKoro AeAa H aAaNHm O6opyAoBamNe -3eu

Me6eAb N o6cTaNoBKa

HesanepiueHnoe CTpOHTeAbCTBO 3a BbiqeToM HaKonlAeHHoN aMopTHBazpH He6aNioBCeNe aKTHBbI

0 (521)

0 (803)

0 (806)

[lpouue aBNum

210,724

295,647

HeonpeAeAeHNbie nosHUNH rlpomNe aMTrB

356,024

335,432

210,542 181

62 0

npeA0enATa N uapaqjenubd AoxoA

295,321 327

64 0

355,699 325

66 0

335,077 355

65 0

BCErO: AaTiuu

264

338,894

514,513

100

0 100

189

460,151

0 100

540,520

100

orve=ocr8m HuTepn'perlpOBaal8e IOJMaW COBON

ObH3ATEAbCTBA 3ajoaeA

- ocCT KpeAUTUb1

yipesAeuu-xH

HauoHaAbHoMy ljeHTpaAbHomy flepeywumrBaemax

BaHxy

OaHoHeNocTm 6aNKaM

BcMeujaemai no Tpe6osaHInO C corAacoBaN.cpoKom NAH nepHoAoM yBeAoMAeHNH

-aAoA2eHNocTb qHHancoBbum y'pemAeHnxm no Tpe6OBaMHIO

corAacoBm.cpoKom yBeAoMAeNHi

3aNMCTBOBaNNs 3

HAH

nlepHOAOM

y me lAyHapOAHbiX yspeMAeHNiM

aAoAAennocmTh

xAeNTaM

AenoHtwmi c BblAamei no npeAbRBAenNu

Cpo'mbme Aenosmi Co cpoxoM Ao I roAa Co CpOKOM csbfle I roAa;

C6eperaTeAbHbie AenoRNThI 4pyre Aenoamw kpyre o6mmmAbcra

flpoReHTm K BbIMnAre HaAorl KynAaTe HeonpeAeAeHHbie no3NuW4 Kp4eANmbIe noaHNWI

B CTaAHH nepeBoAa

[lpo'me o6BamTeAbcTma OTcpoqennui H Hapaqjeua

aoxoX

Heaapa6oTaHHbii AoXOA HapaneHnble uAaepnaU EOSHarpamAeHN=

06/30/90

12/31/90

03/31/91

63,318 58,597

19 17

63,257 56,092

70,723

58,591

62,156 0

47,157 0

62,156

47,157

427

380 380

0 0

Flpo'aa

Boameigaemasi

06/30/89

H AbHOThble AOflAaTb1 K

58,597

463 463

0 0

56,092 1,406 1,406

4,258 1,188 3,071

5,758 1,773 3,985

1 0

UeAeBbie peaepBbi AAR noxpbmlrN y6bmTa no xpeANTaM

FlpoueHTbm K flOAY4eHHIO flpomme peSepnbl ANuNAeNAm K UmbAaTe

BCErO: OOGaaTaiMcTS

8,139

11,055

2,220

2,863

5,919

8,192

50,827 27,797 12,478 12,478 0

15 8 4 4

10,130

3 0 62

422 210,936 1,774 0 tO3,875 1,223 104,065 1,655 0 tO6 1,549

t 31 0 31 0 0 0

75,917 37,880 21,437 21,437 0

16 8 5 5

89,833 46,331 24,643 24,643 0

17 9 5 5

13,503

3 1 65 1

15,409

3 1 65 1

t,549

3,450 353,106 4,604 0 210,187 3,578 134,737 1,718 0 169 1,549

3,096 297,558 2,878 0 152,188 1,571 140,921 1,549 0 0

33 0 31 0

2 1 2

BbaAaTe Peaepr

0 0

92,084 46,948 25,072 25,072

18 9 5 5

39 1 25 0 0 0

16,013 4,051 342,663 5,921 0 190,322 4,600 141,821 2,346 0 0

2,346

1 67

t 37 1 28 0

3,765 3,449

1 1

6,946 6,515

2 1

6,884 6,502

1 1

6,345 5,798

1 1

306 9

0 0

422 9

0 0

460 22

0 0

525

0 0

330,501

190

445,226

522,263

502,030

HZPHAOAfEHHE 4.

ipilrep om0aweoaoyo

amaANz

KAHIHTAA FlepamquwH

Kan-TaA

OnAa'ieHnasniacTb o6bnBAerHoro

KanHTaka

06/30/89

06/30/90

12/31/90

03/31/91

6,665

13,185

16,517

9,218

175

(HeTTo) YcTaBHb,Hi

KanmTaA

aBblNeTOM HeOnAameHHofi maCTH

(125)

0 0

0 0 0

o6bxBAeHHOrO KanHTaAa

KanNTaAbHble pe3epBbl C4eT npeMHmH ax%iii

Flposee PesepBb, coaAaHHbie ma llpH6bAH

6,615

13,135

064ime pe3epBbi

16,467

6,615

9,168

6,615

Hepa3Ae.eHHaJ. npH6blAb

9,947

9,167

6,520

3a flbpeTom y6bffxoB TeKynyero roAa

6,520

.DoeAHNTeAbHbiN

1,728

KaunTaA

06uje peaepwbl

1,740

0 0

FIpH6lAb aa TeKyWIHH roA FlpoqHe paRnoBHAHocTH AonoHHHTeAbHoro

0 0

1,740

0 0

3,265

0 0

0 1,525

1,728

1,740

BCErO: KaDnTaA

8,393

14,925

18,257

12,483

BCErO:

338,894

100

460,151

100

540,520

100

514,513

100

KarH'raAa

O6naaeAbcTua N ranKTaA

.3AbAAAHCOBbIH OT'ET nloTenEHaAbHMe o6maTeAbCTEa

BHe6aHKoBcKHe KpeAHT"ble Cy6cTmTyTbj CpeAHepHcKoBble 3a6aAaHcoBbie o6n3aTeAbcTBa

CpeAne-/MaAopHcKoBbie sa6aAancoBbie

06/30/89

06/30/90

12/31/90

03/31/91

61,567 31,040

18 9

78,571 38,653

17 8

80,160 33,835

30,092 434

15 6

9 0

86,211 42,280

38,660 1,257

17 8

8 0

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12,483

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3.15%

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8.00%

19,756

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22,956

26,449

31,158

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06/30/89

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06/30/90

12/31/90

03/31/91

1.17%

0.70%

0.37%

40.02%

21.20%

12.58%

26.02% 49.36% 77.84%

47.41% 36.36% 44.28%

.2.33%

130 30% -3.98%

150 30% 17.41%

161 30% -32.33%

19.36%

6.36%

.19.84%

47.84%

t4.28%

.158.26%

468.09%

229.33%

73.39%

20.44% 4.36% 26.32%

19.87%

12.09%

3.98% 23.25% 7.78%

20.03% 7.85% 23.03% 0.67%

13.9%

16.4%

16.32%

t8.8%

23.96%

22.47%

6.7t%

7.3t%

9.20%

20.06%

25.00%

24.00%

6.54%

3.71%

-9.56%

3.47% *10.13%

t16.10%

-13.60%

10.16% -128.26%

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0.70% 0.70%

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4.26%

2.60%

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1985 r.

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1985 r. no

195

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19. B

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20.

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21. B

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212

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23.

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24.

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(ii)

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25.

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27. TeM

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214

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219

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UEAEBOE CTAHAAPTHOE COOTHOWEHHE

44.

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TO bi

KOHCyAbTaUHH KOMHTeT

npeABapHTeAbHoro

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onpeAeARAOCb AHTbCR

H13

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KOHUy

1992

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r.,

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3a nocAeAyioigHe

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AOCTH'Tb

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220

2KeAaTeAbHO, COOTHOIIIeHHH.

Ha TaKoM ypoBHe,

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nepHoAa

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nOAOBHHa

K aKTHBaM

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6aHKaMH.

nepexoAHoro

AOAmHO HaXOAHTbCH

qOpMHpOBaHHe

KanHTaAa BCeMH Me2KAYHapOAHbIMH OTHOLueHHe

KOHUY

MHHHMaAbHOrO

qTO STO COOTHOuleHHe

KoTOpbIH o6ecne'IHT CO BpeMeHeM

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npeKpacHo

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B CTpaHax-'IAeHax nOAOBHHOH

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UeAH,

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7PPAOLfEHHE 7. BaseAbcKoe corFAaileHme HHOrAa

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He o6a3aTeAbHo 6yAeT npOCTbIM HAH 6blCTpbIM. Ha

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1992

repHOA AO KOHua 6aHKH,

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r. OTBOAHTCR

BblAep2IHBaeTCR

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nEPEXOaHblH lIEPHO4 H BHE4PEHHE corAASIEHHH Hepexo,AHWri HepHog nepexOAHbie

45. OnpeAeAeHHble

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npou;e npeAnPHHHMaTb geAeHanpaBAeHHble yCHAHR B Te'ieHHe nepexoAHoro nepHoAa H me

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ero B KOHiC

1992 Toro

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r., H Hpe4IOAaraeTCH, onepaUHH,

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nepHOA HaqaAcH C AaTbi ny6AHKaUHH AaHHOro AOKyMeHTa C

AAA

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1990

6blA

MeAH

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(CM.

cTaHAaPT

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(CM. n.49). 47. HlepBoHa'aAbHo YCTaHOBAeHO

HHKaKOrO

He 6yAeT.

KOMHTeT

BCH'ecKoe noougpeHHe TeM 6aHKaM, HapaUHBaTb CBOU KanHTaA,

CTaHAapTa

qpopMaAbHoro

OAHaKo

UAH

nocTapalorcH 6bicTpo

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He 6yAeT HMeTb MeCTa OTXOA OT cyujec-

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H HaAeeTCH,

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nepHoAa BCe 6aHKH, npoMem2yToqHoro

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1990

6aHKoBCKCrC

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a K KOHUY 1990 r.

A0 10%. KpoMe

1992 r., KorAa HaA3opHb1e

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6aHKcB

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221

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1990

KanHTaAa

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1992

H KOH4OM

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50. B

1992

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112

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222

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113 OCHoBaHo

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pa6oTe "Comptroller's Handbook for National Bank Examiners".

223

H,Nepuperxpo8aame ipmHahcowOi orTYerTocrm

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