Анализ кредитного портфеля и кредитного риска в коммерческом банке

Abstract

The implementation of a competent credit policy, the formation of a balanced loan portfolio, and the minimization of a level of credit risk are the main tasks of banking management. Credit operations of commercial banks have been and remain the most profitable and the banking sector profitability directly affects the financial market sustainable development. The main purpose of the study is to analyze the commercial bank credit activity and a credit risk on the example of the HCF Bank LLC commercial bank. The paper analyzes the structure of the bank’s loan portfolio, the overdue debt level, and the credit transactions restructuring. The authors performed the centralized and decentralized (coefficient) analysis of the commercial bank credit activity. The centralized analysis results showed the bank’s full compliance with the standards regulating lending activities. Ratio analysis revealed a downward trend in the quality of the retail customers’ loan portfolio due to an increase in the overdue debt and, consequently, an increase in credit risk. Based on the results of the study, the authors came to a conclusion that the level of the commercial bank credit activity for the analyzed period is high. The commercial bank has a low diversified loan portfolio, which makes it dependent on the loyalty and solvency level of its main individual customers. The assigned international and national credit ratings indicate a high degree of the commercial bank creditworthiness in the medium term period. The analysis of bank procedures for the work with credit risks shows that the bank follows the standard policy in the sphere of credit risk management. However, to avoid the growth of the riskiness level of credit operations and maintain the quality of the loan portfolio at a high level, the commercial bank should introduce more effective measures of managing credit risk, such as limiting, diversifying, and securing.