Методология расчета средних величин в анализе кредитной деятельности коммерческих банков

Abstract

The article reviews issues ofthe methodology of calculating averages in the analysis of commercial banks’ credit activity. The authors focus on formulas for calculating an average size of term loans and an average interest rate. A slowdown in the economy, significant fluctuations of the exchange rate, deterioration of the financial condition of enterprises has led to the growth of both individual and corporative overdue credit debt. In these circumstances, the state may use subsidized interest rates as incentives for a number of banks. This measure requires objective data collection on all economic indicators that show credit activity of banks. The currently used method of calculating averages, which is approved by the guidelines of the Bank of Russia dated 12.11.2009 No. 2332-U «On the list, forms and procedure for compiling and submission of reporting forms of credit institutions to the Central Bank of the Russian Federation», involves calculating of an average weighed by one factor. However, as it is proved in the article, calculating an average interest rate of a double-weighted average, (considering both an amount of a loan and terms of a loan granted) is needed for an objective accounting of all factors. The fact that proposed formulas are supported by examples and detailed methodological descriptions, makes them useable both in the operational work of banks and in scientific research.