ВПЛИВ РИЗИКУ НЕДОСКОНАЛОГО УПРАВЛІННЯ АКТИВАМИ ТА ПАСИВАМИ БАНКУ НА ПОКАЗНИКИ ЛІКВІДНОСТІ

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A great difficulty in finding an effective resolution to the basic problem in banking — achieving an optimal balance between profitability and liquidity — encourages economists to propose new approaches to getting such balance. The following methods were used in the study: theoretical generalization and comparison in defining the substance of bank asset and liability management; a systemic approach in considering asset and liability management as interconnected elements of a single system; tabular display of data. From our point of view, the bank’s asset formation system should be based on a clear definition of sources of resources for each asset. This will not allow the bank to lose liquidity on the one hand, and to link the value of liabilities to the return on assets on the other. Our approach to asset and liability management is based on the maintenance of cash flows in a bank based on the principle of distribution of fundraising sources between their uses: Call deposits are primarily used in Liquid assets (non-profitable assets). Sold securities are primarily used in Acquired securities. Fixed-term deposits are primarily used in Loans to customers. Acquired interbank credit are primarily used in Issued interbank credit. Shareholders’ equity primarily used in Fixed assets. Bank creditors are primarily used in Bank debtors (non-profitable assets) The negative difference between one fundraising source and its use should be covered by the positive difference between another fundraising source and its use based on the substance of balance sheet. In doing so, it is necessary to adhere to the principle of formation of the riskiest assets out of the most stable liabilities. When calculating the bank’s liquidity ratios, attention should be paid not only to the balance sheet figures obtained from accounting data, but also to the risks associated with the formation of long-term assets out of short-term liabilities (especially funds provided to the bank for management rather than for storage). If accumulated call deposits were used to fund a loan or another portfolio of long-term assets, it is proposed to add the sum of these funds to the total liabilities on call when calculating absolute liquidity ratio. This will counteract the concept of acceptable absolute liquidity.