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Abstract

Abstract. Introduction. The activity of banks in foreign exchange markets, which consists in the management of assets and liabilities in foreign currency and in bank metals, is associated with currency risks (one of the elements of market risk), which arise in connection with the use of various currencies and bank metals during conducting banking operations. Risk means the uncertainty associated with the occurrence of any event or its consequences. The continuous functioning of the foreign exchange market is its main feature, which leads to the fact that a bank that has an open position in foreign currency is exposed to currency risk even when it is not working. Under such circumstances, the analysis and assessment of currency risks in the bank becomes very relevant, the results of which will ensure the creation of conditions for its stable and efficient functioning. Purpose. The purpose of the work is the analysis and assessment of the bank's currency risk. Results. The article examines the nature and types of currency risk, analyzes the structure and dynamics of currency assets and liabilities on various grounds. Also, the work identifies the risk of currency operations of JSC "Ukrsibbank" and draws relevant conclusions. Conclusions. The work draws the following conclusions: in the composition of foreign currency assets, a significant share of loans to legal entities is almost 33% and other currency assets - almost 62%, the lowest share is loans to individuals and funds in other banks; the dynamics of all currency assets is not uniform, there is a clear growth trend only in other currency assets, and only through them the bank increases currency assets in general; the largest share in the bank's monetary assets and liabilities is made up of US dollars and Euros; in terms of the number of currencies that the bank uses in foreign exchange operations, the currency portfolio is not diversified, which causes additional risk. Therefore, the bank's foreign exchange risk management policy can be assessed as positive, since banks, in contrast to risks, create reserves for assets from conversion into the reporting currency, in recent years have followed the norms of the foreign exchange position and used favorable trends in exchange rate changes in the formation of foreign currency assets and liabilities.