DESCRIPTIVE INDICATORS OF THE LEVEL OF INCOME OF BANKS' ASSETS

Аннотация

Economists have proposed a number of indicators describing the income base of commercial banks' assets. However, in our opinion, the system of indicators proposed by the IMF for the purpose of assessing the financial stability of commercial banks, which includes 24 financial indicators, has a unique and important value. Key words: Commercial banks, spread indicator, financial stability, capital, assets, loans, deposits, risk, bank profit, non-interest expenses, interest expenses. The system for evaluating the financial stability of commercial banks by the IMF includes the following indicators: - the ratio of regulatory capital to the amount of assets at risk; - the ratio of first-tier capital to the amount of assets at risk; - ratio of regulatory capital to gross assets; - ratio of non-performing loans to regulatory capital; - the ratio of net profit to the average amount of regulatory capital; - ratio of large loans to capital; - the ratio of the total amount of the open currency position to the capital; - the ratio of the bank's open currency positions on derivatives to capital; - ratio of net open position on capital instruments to regulatory capital; - ratio of liquid assets to gross assets; - the ratio of liquid assets to short-term liabilities; - the ratio of attracted deposits to gross loans; - the ratio of net profit to the average amount of assets; - ratio of non-performing loans to gross loans; - share of granted loans by sector; - ratio of housing mortgage loans to gross loans; - ratio of commercial mortgage loans to gross loans; - distribution of granted loans by regions; - ratio of loans in foreign currencies to gross loans; - ratio of liabilities in foreign currencies to total liabilities; 113 ISSN (E): 2181-4570 ResearchBib Impact Factor: 6,4 / 2023 SJIF 2024 = 5.073/Volume-2, Issue-8 - ratio of interest income to gross income; - the ratio of income from currency trading to gross income; - ratio of non-interest expenses to gross income; - the share of employee expenses in the volume of non-interest expenses [ 1]. In our opinion, this system of indicators contains important indicators that directly and indirectly describe the income base of commercial banks, which are as follows: - ratio of non-performing loans to regulatory capital; - the ratio of net profit to the average amount of regulatory capital; - the ratio of the total amount of the open currency position to the capital; - the ratio of the bank's open currency positions on derivatives to capital; - ratio of liquid assets to gross assets; - the ratio of net profit to the average amount of assets; - ratio of non-performing loans to gross loans; - share of granted loans by sector; - ratio of interest income to gross income; - the ratio of income from currency trading to gross income; - the ratio of non-interest expenses to gross income. Admittedly, in the international banking practice, including in the banking practice of developed countries, the following indicators developed by the experts of the International Bank for Reconstruction and Development are widely used in assessing the income base of commercial banks [2 2: 1. Pure interest spread indicator. Experts have proposed the following method of calculating this indicator: (SOFD : SO'Q) x 100 % - (DTF : FTD) x 100 % Here: SOFD - interest income from loans; SO'Q - average balance of loans; DTF – interest paid on deposits; FTD – interest bearing deposits. The standard level of this indicator: 1.25%. 114 ISSN (E): 2181-4570 ResearchBib Impact Factor: 6,4 / 2023 SJIF 2024 = 5.073/Volume-2, Issue-8 2 . The ratio of interest income to the average balance of income-generating assets. According to the normative levels of this indicator, it is recommended to divide commercial banks into the following classes: first class - 4.6%; second class - 4.0%; third grade – 3.7%; fourth grade – 3.4%; fifth grade – 3.2%. 3. Ratio of non-interest income to interest margin. According to the normative levels of this indicator, it is recommended to divide commercial banks into the following classes: first grade - 48%; second grade – 52%; third grade – 57%; fourth grade – 61%; fifth grade – 64%. It can be seen from the indicators recommended by the experts of the International Bank for Reconstruction and Development that interest income and interest income from loans play an important role in forming the income base of commercial banks and ensuring its stability. From the scales presented above, it can be seen that an increase in the level of interest income relative to assets is evaluated as a positive result, while an increase in the level of non-interest income relative to the interest margin is evaluated as a negative result. In our opinion, the above approach to interest and non-interest income is of great practical importance from the point of view of ensuring the stability of the income base of commercial banks. This is due to the fact that commercial banks receive the main part of interest income fr