Theoretical analysis of international system of evaluation of financial state of banks

Abstract

A generalizing characteristic of the bank financial and economic activity management process is its financial state, and its parameters are not constant and always change, especially in the context of the financial and banking crisis. One part of them analyzes the financial position of the banking institution in the short run using the appropriate coefficients, the other one provides the analyses from the point of view of the medium and long-term financial and economic development of the bank, which is determined by the structure of the sources of its financing, necessary for effective financial and economic activity. The article analyzes the systems of the rating assessment of financial status of banking institutions; remote monitoring systems (calculation of financial ratios and analysis of banks by groups); integrated banking risk assessment systems; statistical forecast models or «early response systems». The study concluded that the number of estimated indicators and the depth of the analysis of the financial state should depend on the purpose of the research and information base used, and the direction of analysis, as a rule, must meet the four mandatory conditions of a stable financial state of any banking institution: capital adequacy, asset and liability quality, profitability and liquidity. The distinction of these indicators is due to the following reasons: firstly, the analysis of dynamics and the structure of liquidity and profitability covers all the main aspects of financial and economic activity of the bank and reflects the level of its financial state; secondly, the effectiveness of the implementation of financial and economic activities by managers of the banking institution is determined by its overall financial condition, which depends on the amount of available financial resources that are rationally distributed among all types of assets, but a mandatory condition for the bank to comply with the appropriate level of liquidity.