АНАЛІЗ ПРОЦЕНТНИХ ТА КОМІСІЙНИХ ВИТРАТ |БАНКІВСЬКОЇ УСТАНОВИ

Abstract

The article is devoted to the analysis of interest and commission expenses of a banking institution. Analysis of the dynam-ics and structure of the bank's income, the overall assessment of their level was carried out on the example of the joint-stock company "State Savings Bank of Ukraine". Structural and dynamic cost analysis made for five years, namely 2017–2021 on the basis of separate financial statements of the joint-stock company "State Savings Bank of Ukraine" and the report of the indepen-dent auditor for 2017–2020 and interim condensed separate financial statements for nine months , which ended on September 30, 2021. Structural-dynamic analysis was used for the analysis, the purpose of which is to determine the share of a particular type of costs in the total amount. The article presents a structural analysis of the costs of JSC "State Savings Bank of Ukraine" for the last 5 years, namely interest, commissions and operating. The article analyzes the dynamics of interest expenses of JSC "State Savings Bank of Ukraine" for the last 5 years, namely interest on customer accounts, interest on loans received from international and other financial organizations, interest on other borrowed funds, interest on subordinated debt, interest at the expense of banks, interest on lease obligations. The article analyzes the dynamics of commission expenses of JSC "State Savings Bank of Ukraine" for the last 5 years, namely transactions with plastic cards, settlement and cash transactions, foreign cur-rency transactions, securities transactions. The article analyzes the structure of operating costs of JSC "State Savings Bank of Ukraine" for 2017–2021, namely wages and bonuses, depreciation of fixed assets and intangible assets, maintenance of fixed as-sets, payroll, communication services, utilities services, taxes, except corporate income tax, office expenses, security expenses, professional services, operating rent, insurance expenses, advertising expenses, travel expenses, other operating expenses. The article proposes measures to minimize the costs of JSC "State Savings Bank of Ukraine".