The bank's assets and active operations of commercial banks

Active operations of commercial banks are inherently represent operations designed to ensure that the bank places attracted and owned capital. This includes: the provision of loans, investment in a variety of commercial projects, the acquisition of securities, factoring and leasing, as well as transactions with bills and other. The bank's assets are distinguished by the degree of liquidity, as well as by the degree of profitability and riskiness. The higher the level of liquidity, the less profitable. The bank's assets, expressed in the form of investments in securities and long-term loans, yield the greatest profit. Usually they are the most risky.

The assets of a commercial bank are divided according to the profitability:

- profitable: loans, securities, factoring, currency transactions, leasing, and so on;

- Unprofitable: correspondent accounts, cash, capital investments, fixed assets, debtors, interest-free loans and so on.

Assets are usually classified according to the degree of their liquidity, that is, the rate at which they are transformed into funds invested and in cash, designed to enable the bank to immediately fulfill its obligations, which are connected with creditors and depositors. In order to provide the bank with an opportunity to pay daily for its obligations, the structure of the bank's assets must be in accordance with the requirements for liquidity. It is for this purpose that they are subdivided depending on the liquidity and the maturity of the category. The bank's assets are divided into highly liquid, long-term liquidity assets and simply liquid. It is customary to refer to highly liquid ones: cash funds and funds equal to them on accounts in the Central Banks, correspondent accounts, debt obligations to the state, investments in bonds, as well as funds that are transferred to correspondent accounts of banks from securities performance. If necessary, these liquid assets of the bank can be withdrawn from circulation. In addition to these highly liquid funds, liquidity includes all loans that have been issued in foreign and national currencies for which the maturity is approximately thirty days, as well as other payments by the credit institution that are promised to be redeemed within the next thirty days. Long-term assets include all loans that have been issued in foreign and national currency, maturity of more than one year, half of guarantees and guarantees that were issued by the bank for a period of more than a year, loans that are overdue minus loans guaranteed by the government, secured by precious metals And securities. The structure of the bank's assets should be set as rationally as possible, and the bank should carefully monitor compliance with liquidity requirements, that is, have sufficient amount of highly liquid, long-term liquid and liquid funds in relation to liabilities, taking into account the terms, types and amounts. And also comply with current, long-term and instant liquidity ratios.

An obligatory condition for the work of any bank is the conduct of a statistical analysis of operations with assets. In this connection, a certain set of tasks arises:

- analysis of the structure of the loan portfolio;

- analysis of the degree of equity participation;

- analysis of the structure of operations and their change in time;

- comparison of the structure of bank operations;

- assessment of compliance with mandatory regulatory minimum reserves;

- determination of asset quality, in particular credit risk assessment;

- operations to group assets according to the degree of liquidity.

The bank, like any other enterprise, whose activities are carried out in a market economy, faces risks of losses. The task of managing it is to distribute assets in an optimal way, which minimizes risks.