the main Bank services

Commercial Bank Principles of activity, types and functions. Priority objectives and main activities of the commercial bank from which they form bank income and expenses

Course work

Money, credit, banks

Theme Commercial Banks, their species and main activities

Samsonova Marianana

Introduction

Types of commercial banks and their place in the banking system of the Russian Federation

Destinations of commercial banks

Conclusion

GLOSSARY

List of sources used

Introduction

The foundation for the formation of market relations is not only the creation of commodity, but also financial marketsnecessary to implement reproductive activities. The market is practically impossible in monopolism, the absence of counterparties, competition. For a wide introduction of market relations at the macro level, it was necessary to create an effective mechanism for the distribution and redistribution of financial resources. So the new types of banks were distributed - commercial banks. The first commercial banks in modern Russia arose in 1988, when 41 bank was registered mainly to serve cooperatives, individual private enterprises and other new forms. In 1998, there were already 1403 banks, whereas in 1997 there were 2603. For the fall of 2013, more than 950 commercial banks are operating in Russia, which are in the united whole banking system of the country. Their cumulative assets, in charge of the Bank of Russia, are 13.96 trillion. rubles from which 1.69 trillion. - own funds. For all segments, loans are issued a total of more than 8 trillion. rubles. Privided private contributions of individuals by 3.8 trillion. Cashs of legal entities in the accounts of commercial banks - 4.79 trillion. rubles.

The goal of the course work is to study the species and activities of commercial banks.

To achieve the goal, it is necessary to solve the following tasks: 1) show the place of commercial banks in the modern banking system;

) List existing types of commercial banks;

) Explain the activities of commercial banks.

1. Types of commercial banks and their place in the banking system of the Russian Federation

Banking system Russian Federation Includes Bank of Russia, credit organizations (banks and NPOs), as well as branches and representative offices of foreign banks. The authorized capital and the entire property of the Central Bank (Bank of Russia) are federal property, and profit is not the goal of the Bank of Russia. All other banks in Russia are commercial.

According to the Federal Law "On Banks and banking activities»Any credit institution is a legal entity, which for the extraction of profits as the main goal of its activities on the basis of a license issued by the Central Bank of the Russian Federation has the right to carry out banking transactions provided for by law. Since the main goal of the activities of all banks is to be extracted, all banks and received the "commercial" prefix. Non-profit is called companies, unions, associations that do not set up the goal of profit.

The founders of commercial banks become, as a rule, large enterprises, associations, organizations having a sustainable financial situation. For the start of the activity, they are created on a mutual, or a joint-stock basis.

Commercial banks differ:

to size;

according to the ownership of authorized capital and the method of its formation;

by types of operations performed;

according to the territorial field of activity: republican, regional, municipal;

in industry specialization (interaction with a certain industry).

according to the composition of the participants (shareholders), that is, the owners of the bank.

Fig. 1.1. Methods of classification of commercial banks

Depending on the specialization, commercial banks can be universal and specialized. In the financial market, specialized banks such as investment and mortgage, development banks, Vnesheconombank are specialized. These types of banks include the Moscow Bank for Reconstruction and Development, St. Petersburg Bank for Reconstruction and Development. The type of bank is determined by the license with the Central Bank issued by the Central Bank. In some cases, specialization depends on the composition of customers. It is possible to allocate such sectoral banks as EnermaSashbank (St. Petersburg, Gazprom (Moscow), Neftekhimbank (Moscow), "Metallinvestbank" (Moscow), etc.

Large banks can create their branches and representative offices in the Russian Federation, which are generally established. On the opening of branches or representative offices, a credit institution notifies the Bank of Russia. She is obliged to report the postal address of the branch (representation), its powers, functions, information about the leaders, the scale of planned operations, provide print print and signatures of managers. For the opening of the branches, the credit institution pays the collection in the amount of 1000-fold minimum wage; The collection enters the income of the federal budget.

Commercial banks are in the field of economic impact of the Central Bank, which issues licenses for their discovery, establishes the minimum size of the authorized capital, mandatory reserves, the standards of limit relations between their own and attracted assets, the liquidity regulations of cash resources.

The largest bank in the Russian Federation is Sberbank of Russia. As of September 13, 2012, 60.25% of the Shares of Sberbank of the Russian Federation belongs to the Bank of Russia, and the remaining 39.75% of the shares are in public circulation. Thus, Sberbank of Russia has a special position among all Russian banks: it has more than half belongs to the controlling body in the banking system - the Bank of Russia. At the same time, Sberbank is a kind of Gulliver in Liliput countries: its share accounts for more than a quarter of the entire size of the RF banking system.

Government banks of Russia are commercial banks that are fully or mainly owned by the state. In addition to Sberbank, it is Rosselkhozbank, 100% of whose shares belong to the Russian Federation represented by the Federal Agency for Management state property (Rosimushchestvo), and JSC Bank VTB, 75.4978% of whose shares belong to the Russian Federation in the person of the same Federal Property Management Agency. In Russia, there is another one national BankUnique in kind: it does not have a banking license and operates on the basis of Law No. 82-FZ is the State Corporation Vnesheconombank. Vnesheconombank, in turn, established a subsidiaries from 100% of the ownership of shares - Open Joint-Stock Company Russian Bank for Small and Medium Entrepreneurship Support (OJSC SME Bank).

Currently, Vnesheconombank also owns 100% of the shares of the State Specialized Russian Export-Import Bank (Roseximbank CJSC). In 2008, Vnesheconombank was carried out by Sanatius OJSC Svyaz-Bank and CJSC GLOBEX, who experience serious difficulties, as a result of which Vnesheconombank today owns more than 99% of the shares of each of these two banks. The substantial share of the state has in its capital and Gazprombank (through Gazprom, Vnesheconombank and NPF Gazfond).

The largest Russian banks have been steadily represented by the following commercial banks: Sberbank, VTB, Gazprombank, Rosselkhozbank, Bank of Moscow, VTB 24, Alfa-Bank, Unicredit Bank, Rosbank, Raiffeisenbank, Promsvyazbank, Nomos Bank, TransCreditBank, Uralsib, MDM Bank, Bank St. Petersburg, Citibank, Ak Bars. Among the major banks of Russia, the Svyaz-Bank, Nordea-Bank, Khanty-Mansiysk Bank, Russian Standard, can also be distinguished. Credit bank. The top 10 banks of Russia accounts for 60% of all assets of the Russian banking system, and the top 20 banks are 70% of the size of the banking system. As of September 12, 2012, 901 commercial bank operates in Russia. Thus, the remaining banks account for only 30% of the banking system of the Russian Federation.

Foreign banks in Russia have the opportunity to work only through the creation of a legal entity under the legislation of the Russian Federation and receiving a banking license from the Central Bank, or by purchasing (participation in the authorized capital) of the Bank in Russia.

A complete list of existing commercial banks in Russia as of the beginning of 2013 is contained in Appendix A (the list of banks of Russia is built alphabetically). Banks are actively presented on the Internet, almost all banks in the Russian Federation have official sites, and some banks are several sites at the same time. Nevertheless, 41 Russian bank has no own resource on the Internet. Russian banks Often have similar names, while the most popular word to include it in the name of the bank - "Credit", "Credit" and formed on their basis words: such commercial banks in Russia 50. Some lags behind the number of banks that have in their name " Investment "or" Invest "(48 banks). 44 commercial banks use the word "industrial" or a reduction in "Prom", 29 banks - the words "Financial", "Finance" and 20 banks have the word "capital" in the title.

commercial Bank (32.4%) operate in the form of a limited liability company, the remaining banks chose the most appropriate organizational and legal form in the form of a joint-stock company.

russian banks (i.e. more than 50%) are registered in Moscow, moreover, many regional banks have their branches in Moscow. The finest list banking operations There may be 152 banks (about 17%), it is so many commercial banks that has a general license to make banking operations together with a license to attract into deposits and placement of precious metals. Similar operations can be made by banks that have a license to carry out banking operations with funds in rubles and foreign currency, a license to attract funds in the deposits of individuals in rubles and foreign currency and the license for attracting and placement of precious metals: such banks In the banking system of the Russian Federation there are 50. The most narrow license has 12 banks - such banks can perform operations only in rubles and have no right to attract funds to individuals. The right to work with precious metals have 208 banks.

Commercial banks in their activities are not homogeneous, they can be grouped by the nature of economic activity:

Emission is a bank that exercises the issue of cash banknotes and signs. It is the regulator and the center and the banking system. Today, the Central Bank acts as a issuing bank. Commercial banks with activities inherent in them. Specialized banking institutions (savings, investment, mortgage, etc.) can perform operations on issuing a loans of a certain type of activity, such as foreign economic.

In its activities, commercial banks relies on the principles:

receiving a profit. Bank is a commercial enterprise, at the basis of which the profit is laid (the difference is the difference between interest on loans and deposits);

the principle of speculatoryness - the bank buys resources cheaper than they are selling them later, so in deposits interest will always be lower than on loans, and the exchange rate of the currency is higher than the course of its purchase, also with securities: Course Sales Course is higher ;

effective return of all resources - besides its main operations, a commercial bank (lending and attracting money), tries to increase profits by performing additional operations to maximize profits. IN this case The Bank has the right to enter into an agreement with organizations for the execution of any work, admit, carrying out factoring operations (accounting. accounting of the organization), which will give additional profits. - the principle of "all for the client" - the wider the customer base of service, the more Bank It will be able to place funds, respectively and get more profit, so regularly conducts advertising on attracting customers.

the principle of mutual interest with partners - banks, as commercial structures with each other support mutually beneficial relationships, this reduces costs and increase financial stability. An example is the interbank lending, the creation of client credit-capacity bases and the introduction of customer credit stories.

The main goal of the activities of each commercial bank is to receive and multiply the profit. It develops from the difference between interest on the loans provided and interest on deposits. Naturally, interest on loans significantly exceeds deposit rates. In addition, many commercial organizations take bank commissions from customers, which are also components of banking profits. Also, a significant amount of income of the commercial bank includes penalties and fines for overdue payments for loans.

Credit banks can provide their customers with a number of services:

-issuance of loans to the population (consumer loans, housing loans, car loans), organizations and individual entrepreneurs;

-implementation of operations on deposits and deposits of individuals and legal entities;

-banking operations with currency;

-conducting operations with precious stones and metals, as well as with securities;

-seizure and exchange of spoiled cash banknotes on new;

-purchase and sale of foreign countries;

-operations for the design of leasing transactions;

-and etc.

Being part of a common banking system, commercial banks carry out functions and operations in many respects similar to the Central Bank, distinguishing on sources of resources, clientele, nature of activity.

Commercial operations of banks are expressed:

in mediation in providing credit resources to business entities;

in the implementation of mediation in payments, in the calculations between business entities;

in connection with the formation of the stock market, participate in securities operations, they are allowed to issue securities;

having extensive economic information, commercial banks advise customers on the Strategy of Effective Financial Development;

carry out the purchase and issuance of loans under the bill.

Commercial banks systematically expand the sphere and forms of their economic activity. Recently, factoring, leasing, consulting, trust operations received great distribution.

In the general form, factoring is the provision of commission-commercial calculations between counterparties. The bank pays for the debt of his client, which is subsequently paying with the bank, which eliminates the gap in the incomprehensible chain. It may be deferred payments: for goods, work, services. This form of work allows one legal entities to receive goods with a postponement of payment, and others - accumulate working capital without freeing them for a long time. Immediately after the financial and economic crisis broke out in the world, the number of wishing to conclude a factoring contract was significantly dubed. Banks, seeking to protect themselves from insolvent debtors, put very high percentages With the amount of the transaction, which sometimes reached 40 per year. Product suppliers faced a sharp price collapse, and therefore they did not want to give the lion's share of the scarce profit by credit and financial institutions.

As for the debtor, they were faced simply with the unprecedented tightening of working conditions. Therefore, only major facilities remained in the case: banks whose working capital allowed me to resist afloat during a financial storm. The more solid bank, the more profitable will work with him and the more hard conditions for the start of cooperation. Many organizations prefer not to get involved in such complex relationships, going to wait for the best times. Now they came, if compared with the past, and in 2010, the volume of factoring operations became very significant.

Nevertheless, almost all banks prefer regressive factoring, in accordance with which they have the right to demand debt payments if the debtor refuses to fulfill its obligations. On the one hand, this is contrary to the spirit of pure factoring, because debt redemption is a risky event. On the other hand, it does not have to choose, and the risk remains without money in such a scheme is significantly lower than in the classical lending contract.

Leasing operations - provision on lease conditions on the medium and long-term period of means of production to enterprises-users. In contrast to the usual leasing lease, as a rule, supplies equipment redemption after the expiration date at a residual value.

Consulting (consulting) operations - professional scientific and innovation services in the field of economics and management provided by commercial banks and independent consulting firms to enterprises, organizations and bodies of public administration. Consulting (from English Consulting - Consulting) is intellectual services, their task is to assist customers in a particular area of \u200b\u200bactivity. Moreover, consulting is not learning, not mentoring, not trainings. The task of the consultant is to assist the client in solving a specific problem at the moment and in this field of activity. Counseling does not imply active feedback Between consulting and consulting. The consultant gives his knowledge, but does not require the client to absorb them. That is, the client, acquiring consulting services for the fee, enjoys the intellectual property of the consultant, his experience, analytical possibilities, and so on. Consulting services may also be provided in the field of credit involvement. Consultants provide in this case the whole range of services for finding a suitable source of financing to the organization of obtaining this investment. The client receives complete information about how it is better for him to provide financial needs for him, who will become an ideal investor for him, how to organize financing.

The client can get all this information independently, but in this case he will have to fulfill many works, in particular:

-familiarize yourself with all possible ways of lending in the region;

-analyze financial condition client, his needs and opportunities;

-choose an optimal financing complex. sources of financing may be several;

-prepare a package of documents required for investment and submit to its investors.

Obviously, the services of consultants in this case will help save a lot of time, and ultimately money.

Trust (trusting) operations are reduced to the fulfillment by commercial banks of services in the interests and on behalf of customers under the rights of a trustee. Commercial banks produce shares and bonds, carry out their subsequent placement, manage the funds received on this basis. In foreign practice, under trust operations involve operations on the implementation of property management and other services on behalf of and in the interests of the client under the rights of its trusted person.

In the domestic literature, the trust is characterized as a special form of disposition of property, which determines the rights to the transmitted property, on the distribution of the resulting profits obtained as a result of this management, and the attitude between the founder of the trust, the manager and the beneficiary. The founder of the trust (or its founder) is a physical or legal person who founded a trust and (or) a certain property in it. The manager of the trust is a person prescribed by the founder to manage such property. As "property", not only property or property rights, but also funds, shares and other securities, which makes it possible to concentrate a large number of small contributions to investigate them in the most profitable projects. The duties and rights of the manager of the trust are due to the law or contract of the trust. The person in whose favor a contract is concluded is called the beneficiary. They may be like a third party and the founder himself.

The functions of the trust departments of commercial banks include three large groups of operations:

disposal of customer inheritance;

performing proxy operations and due to care;

agency services.

If commercial banks were engaged only by the organization of monetary calculations, storing savings and issuing loans, they would not fulfill that key role that they belong to modern economy. Banks are capable, without printing money, increase the money supply and thereby regulate the economic life of the country. The meaning of what is happening processes is that cash contributions From banks are not covered simultaneously. In the presence of a certain, legislatively established reserve fund, the money in the bank is set in turnover, i.e. In fact, credit emissions are carried out.

Credit emission is increasing by the Bank cash Due to the creation of new check (current) accounts for those clients who received loans from him and do not take cash in cash, agreeing to conduct their future expenses in non-cash form. Credit money species can be checks, bills, deposit, electronic money. Credit emission does not have a negative impact on the country's economic life, due to the fact that it has clear limits that are determined by the magnitude reserve requirements Central Bank. The entire diverse volume of active and passive operations of commercial banks is expressed in their income and expenses. Assets of commercial banks are any ownership of the Bank, which is in its immediate and no limited disposal and, while having a clear money equivalent. Simply put, bank assets are usually called all their property, which can be assessed from a monetary point of view. The four main types of assets of commercial banks are distinguished:

-cash cash (all cash funds available on accounts);

-bank loans (obligations that have its customers in front of the bank, who were issued loans on certain conditions - that is, potential money, the rights to which belong to the bank, but at the moment do not have a specific cash);

-investments (most often investments are carried out in securities of private and state-owned companies, as well as in government securities);

-the property.

The assets of commercial banks are made to divide on the basis of several criteria. If we consider them from the point of view of liquidity (that is, the ability to quickly find the buyer and bring income), it turns out that the cash cash has medium liquidity, the real estate can be attributed to illiquid assets, the high degree of liquidity is inherent in loans and investments. If the assets are estimated according to the degree of reliability, it will be found that loans and investments have a high risk (may not bring income or lead to losses), while real estate and cash cash cash is practically deprived. Finally, the assets of commercial banks may vary as receiving income (investment operations, loans, operations with deposits, and the like) and non-income (cash cash and real estate).

The liabilities of banks play no less role in the implementation of banking. The fact is that under the liabilities of commercial banks imply so-called passive operations, that is, such operations that are aimed at creating various ways from various sources of banking resources. And fairness it is worth noting that actually assets in relation to liabilities in banking business They have a secondary character - initially for the organization of a banking institution, it is necessary to carry out operations to attract funds from external sources (that is, liabilities) so that there are already equal capital on their base, which has a monetary expression (that is, the very assets). Passive operations of banks form bank resources and are divided into:

-the formation of the bank's own capital by primary emission (release) of securities;

-receiving deposits (bank deposits) from individuals and legal entities;

-deductions from the bank's profits to increase equity and funds;

-getting loans from other banking institutions and other credit structures, including government.

Passive operations allow you to involve cash in banks in circuits and thereby constitute their credit potential formed by its own and attracted means. Own funds make up share capital (the authorized capital, formed by the issue and placement of securities), the reserve capital (deductions from profit in case of unplanned losses and adverse changes in the situation on stock market) and retained earnings (the remaining dividends and replenishment reserve capital). The funds raised from various sources (deposits, loans, and so on) are valuable in that they provide an overwhelming majority (up to 90%) of active banking operations - in particular, precisely all credit transactions are carried out at their expense.

The main articles of income of commercial banks are:

-interest for credit;

-dividends on the pairs and shares;

-commission payments, etc.

Bank costs are reduced to the accrued and paid interest, allocations for the content of the administrative and administrative apparatus, depreciation deductions, operational expenses. Exceeding income over expenses is bank profits (spread), from which more than 55% is paid to the state. The bulk of the remaining profits is used to create reserve and other funds, as well as on current commercial activities.

Commercial banks are also engaged in intermediary operations, conduct universal operations for enterprises of all industries and departments, due to deposits of cash and savings attracted to deposits. However, this functioning of a commercial bank does not end, currently taking advantage of up to 300 species of various operations.

The relationship between the client and banks are strictly officially executed (negotiable). Customers can independently decide on the choice of a bank for service, both for credit and settlement and cash. The company has the right to be serviced in any types of banking operations either in one or several banks. All operations carried out in a commercial bank may be committed both in rubles and foreign currency. Commercial banks cannot carry out operations on trade or the production of material values, as well as banks forbidden to engage in insurance of any species of risk, the exceptions are currency risks. In compiling the Interbank Treaty, commercial banks can place and attract monetary resources among themselves in the form of loans or deposits, as well as carry out other mutually beneficial operations provided for by the charters of the institution.

Commercial banks independently decide on the choice of the bank to perform operations or storage of funds, for this they open the correspondent account. In addition, commercial banks with a lack of capital for the fulfillment of the obligations or lending to the clientele can apply to the Central Bank for obtaining a loan.

commercial Bank Credit Trust

Conclusion

Based on the above material, the following conclusions can be drawn.

A commercial bank is a non-state organization, the main function of which is to meet the needs of legal entities and individuals of the country in order to obtain their own benefit.

Prospective areas of development of the banking system in Russia, taking into account the experience of Western countries, there may be: universalization of banking activities, simplifying its two-level organizational structure, network centralization, creating an integrated automated banking operational management system.

Overcoming negative processes in the economy will largely be determined by the measures of the permission of modern banking crisis. At the same time, urgent actions are particularly important, aimed at the formation of viable banking institutions, restoring confidence in the domestic and global banking system and attracting population savings on this basis.

The active activity of commercial banks in our country is expanding, they are increasingly beginning to perform new functions for themselves, adopting mainly the experience of large foreign banks.

When performing a course work, the place of commercial banks in the modern banking system was considered; The existing types of commercial banks are listed; The activities of commercial banks were studied.

Thus, all the tasks were fulfilled and as a result of their implementation, the types and directions of the activities of commercial banks were investigated, which was the purpose of the course work.

Glossary

Consulting is counseling manufacturers, sellers, buyers in the field of technological, technical, expertise.

Leasing is a type of investment activity on the acquisition of property and transferred it on the basis of a lease agreement to individuals or legal entities for a fee, for a term and under certain conditions, with the right to repurchase property by the lessee

Leasing payments - amounts of payments to the lessor from the lessee for possession and use of property provided / obtained under the lease agreement

Solvency - the ability (availability of the opportunity) and the willingness (availability of the desire) of a legal or individual in a timely manner and fully repay its monetary obligations (debts)

Calculations - the process of determining the size of the obligation (debt) of the buyer to the seller or the size of mutual obligations of the parties of the transaction (transactions), including the settlement of claims arising during such a process

Factoring operations - purchase of supplier's invoice invoices for shipped products and obtaining the right payment requirements from the buyer of products

Check - Securrative Paper, containing any no way due to the disposal of a check of the bank to pay the amount indicated in it. Check bearer (check holder)

Emissions of securities - a sequence of actions of the issuer placing emission securities

List of sources used

Federal Law of 02.12.1990. No. 395-1 "On Banks and Banking Activities" with changes and additions. - M.: Norm, 2012

Federal Law of 17.05.2007 No. 82-FZ "On Development Bank" - M.: Norm, 2008

Abramova T. M. Business and banks. - Rostov-N / D.: Phoenix, 2010

Gorbachev N. I. Factors of sustainable development of regions of Russia. - SPb.: Peter, 2009

Gradov A. P. Economic strategy of the company. - St. Petersburg: Special Literature, 2008

Dorofeyev A. Banks gathered the crop of deposits // Kommersant, No. 20 (3837) of 08.02.2008

Kanayev A.V. Banking activities in the theory of financial intermediation: traditions and innovations // Bulletin SPbSU, 2009, № 3

Kaurova N. N. Trends and prospects for the development of commercial banks in Russia // Banking Retail, 2009, No. 2

Kravtsova G. I., Vasilenko N. K., Kozlova I. K. Organization of the activities of a commercial bank. - M.: Finstatinform, 2009

Milyukov A. I. Banking system of Russia: Quality of banking activities and management // Money and credit, No. 5, 2010

Molchanov A. V. Commercial Bank in modern Russia: theory and practice. - M.: Finance and Statistics, 2013

Sosko A. P. Active operations of commercial banks. - M.: KonsaltBankir, 2009

Solntsev O. M. Sources of growth of credit resources // Expert, 2012, No. 38

Spitsyn I. O., Spitsyn Ya. O. Marketing in the Bank. - SPb.: North-West, 2012

Tavasiev A.M. Banking: Management of a credit institution. - M.: Dashkov and K °, 2011

Uoskin V. M. Modern Commercial Bank. Management and operations. - M.: Infra-M, 2008

Utkin E. A. Banking in Russia. - M.: Case and Service, 2011

Fetisov G.G. Evaluation financial Sustainability Commercial Bank // Accounting and Banks, 2004, № 10

Khamitov K.I. The formation of the modern banking system of Russia. // Economic Sciences, 2010, No. 4

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Course work

Discipline: money, credit, banks

Topic: Commercial Banks, their species and main activities

Students:

Kosolapova Olga Yuryevna

Introduction

1. The structure of commercial banks

1.1 Regulatory - legal framework for commercial banks

1.2 Organizational - Legal Aspects

2. Types and functions of commercial banks

2.1 Types of commercial banks

2.2 Functions of commercial banks

3. The main activities of commercial banks

3.1 Passive Commercial Bank Operations

3.2 Active operations of commercial banks

3.3 Commission banking operations

Conclusion

Glossary

List of sources used

Introduction

The banking system is one of the most important and inalienable structures of the market economy. Banks, conducting cash payments, lending the economy, speaking by intermediaries in the redistribution of capital, significantly increase the overall production efficiency, contribute to the increase in the performance of social labor.

The bank is an organization created to attract cash and place them on their own behalf on the terms of repayment, payability and urgency.

The main purpose of the Bank is the mediation in moving funds from creditors to borrowers and from sellers to buyers. Along with banks, the movement of cash in the markets is carried out by other financial and credit and financial institutions: investment funds, insurance companies, brokerage, dealer firms, etc. Banks, as subjects of financial risk, have two essential features that distinguish them from all other subjects.

1. For banks, a double exchange of debt liabilities is characterized: they place their own debt obligations (deposits, deposit certificates, savings certificates, etc.), and the funds mobilized on this basis are placed in debt obligations and securities issued by others. This distinguishes banks from financial brokers and dealers operating in the financial market, not issuing their own debt obligations.

2. Banks are distinguished by the adoption of unconditional obligations with a fixed amount of debt, before legal entities and individuals, for example: when placing customer funds to accounts and deposits, when issuing deposit certificates, etc. These banks differ from various investment funds mobilizing resources based on their own shares. Fixed debt obligations carry the greatest risk for intermediaries (banks), because they must be paid in full amount regardless of market conditions, while the investment company (fund) is all risks associated with changing the value of its assets and liabilities, distributes Among their shareholders.

The practical role of the modern banking system is determined by the management of the State of payments and settlements in the state, as well as most of its commercial transactions, through deposits, investments and credit operations; Along with other financial intermediaries, banks send the population savings to firms and manufacturing structures.

Commercial banks, acting in accordance with the monetary policy of the state, regulate the flow of cash flows, affecting the speed of their turnover, emissions, total mass, including the number of cash in circulation. The stabilization of the growth of money supply is the key to reducing inflation rates, ensuring consistency in price levels, when the market relations are reached on the economy national economy.

The modern banking system is the scope of diverse services to its customers - from traditional deposit and cash and cash transactions that determine the basis of banking, to the latest forms of monetary and financial instruments used by bank structures (leasing, factoring, trust, etc. .). Today, in the face of developed commodity and financial markets, the structure of the banking system is sharply complicated. New types of financial institutions appear, new credit institutions, tools and methods of customer service.

The effectiveness of the activities of commercial banks largely depends on its structure. The correctly formed organizational structure of the bank, the compliance of the direction of its activities and development strategies should remain flexible taking into account existing external and internal factors.

The banking sector is one of the most important areas for the development of market relations, which is the basis for the normal, efficient functioning of the market mechanism.

This topic is relevant, since the commercial bank is the main element of the banking system. The continued financial mechanism determines the level of development of the country's economy as a whole.

The purpose of the work is to understand the very concept of a commercial banking system, the types of commercial banks and the main activities.

1 . The structure of commercial banks

1.1 Regulatory and legal framework for commercial banks

Commercial banks of the Russian Federation are legal entities And subject to mandatory state registration. Registration is carried out by the Central Bank of the Russian Federation. The Central Bank of the Russian Federation leads the book of state registration of credit institutions, which takes into account information on the creation, reorganization and liquidation of credit institutions and their branches. He issues a license to commercial banks. The activities of commercial banks in Russia regulate the Civil Code of the Russian Federation, the Federal Law of June 10, 2002 No. 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia)" (as amended by the change), the Federal Law of December 2, 1990 No. 395 -1 "On banks and banking activities" (as amended), Federal Law of February 25, 1999 No. 40-FZ "On the insolvency (bankruptcy) of credit institutions" (as amended) and the Law of the Russian Federation of December 10, 2003 G. No. 173-FZ "On Currency Regulation and Currency Control" (as amended) and other regulatory acts.

The Civil Code of the Russian Federation defines the legal status of banks as economic entities engaged in entrepreneurial activities, establishes the procedure for the rights of ownership, regulates their contractual and other obligations.

The Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" establishes the principles of its relationship with credit institutions, determines the powers of the Bank of Russia on interference with the activities of credit institutions in situations that threaten the legitimate interests of investors, as well as its authority to apply sanctions to credit institutions Violation of the requirements of the legislation and regulatory acts of the Central Bank of the Russian Federation. The latter are for credit institutions with compulsory documents that they should be guided in their activities. The regulatory acts of the Central Bank of the Russian Federation are communicated to credit institutions in the form of instructions, provisions and instructions containing the establishment, change or cancellation of permanent or temporary regulations.

The Federal Law "On Insolvency (Bankruptcy) of Credit Organizations" establishes the procedure, conditions for the adoption of measures to prevent the insolvency of credit institutions, features the foundations of recognizing them by bankrupt and implement this procedure.

The Law of the Russian Federation "On Currency Regulation and Currency Control" gives commercial banks who licensed the Central Bank of the Russian Federation to hold currency transactions, powers of currency regulatory agents and monetary monitoring and establishes the order of exchange of currency transactions.

In the Russian Federation, commercial banks (and other credit organizations) can be formed in the form of economic societies: an open joint stock company (hereinafter referred to as OJSC); closed joint-stock company (hereinafter CJSC); limited liability companies (hereinafter OOO); Societies with additional responsibility (hereinafter ODO).

The regulation of the activities of commercial banks is complemented by the provisions of the Federal Law of December 26, 1995 No. 208-FZ "On Joint-Stock Companies" (as amended on March 21, 2002), the Federal Law of February 8, 1998 No. 14-FZ "On Societies Limited Liability "(as amended on March 21, 2002). The authorized capital (hereinafter referred to as the Criminal Bank formed in the form of a joint stock company is formed by placing its shares. Shareholders are responsible for the obligations of the Bank only within the value of the shares belonging to them. Among the shareholders of the bank should distinguish between founders and other participants. The founders are legal and individuals who have made decisions on the establishment of the Bank engaged in its organization and have the necessary means to form its authorized capital.

If the Bank is an open joint stock company, then the number of its shareholders is not limited; If he is a closed joint-stock company - the number of its shareholders cannot be more than 50.

Banks formed in the form of an open joint-stock company are entitled to hold an open subscription to their shares (i.e., to accommodate them among any people who want), and shareholders have the right to resell them to other persons to other people without the consent of the founders and other shareholders. However, banks in the form of JSC are allowed to conduct a closed subscription (such an opportunity should be provided for by the Charter). In this case, newly issued shares are distributed only among its founders or a predetermined circle of persons.

Banks formed in the form of a closed joint-stock company are not entitled to hold an open subscription to the shares issued by them. They are always distributed only among the founders of the CJSC or a predetermined circle of persons, and shareholders can resell the shares belonging to them mainly only to other shareholders. To sell these shares to a person who is not a member of the bank can only with the consent of other shareholders and the Bank's refusal to redeem them.

Banks created in the form of limited liability companies and additional responsibility cannot produce their shares. Them authorized capital Formed by one or more persons by making contributions (shares) in cash or natural form (in the form of buildings, premises, etc.). The share of each person in the authorized capital is determined by the constituent documents. The responsibility of persons who have contributed to the authorized capital of the Bank formed in the form of LLC, on its obligations is limited to the value of contributions made. Responsibility of persons who contributed to the authorized capital of the Bank formed in the form of ODO, according to its obligations is somewhat higher. They are responsible not only to the cost of their deposits, but also by their property in the same for all depositors in a multiple amount to the cost of their contributions. The legal form of ODO is more suitable for such credit institutions as credit unions, mutual lending society, etc.

When forming the authorized capital of the Bank, which is created in any organizational and legal form, the use of funds of budgets of all levels, state extrabudgetary funds and funds under the jurisdiction of federal state authorities are allowed only on the basis of special legislation.

The general meeting of the founders of the Bank decides on the Bank's establishment, elects the Board of Directors (Supervisory Board), approves candidates for the posts of executive bodies of the Bank and the Chief Accountant, as well as a business plan and an income plan for 3-5 years and receives the main constituent Bank document - charter. The charter is determined by the organizational and legal form of the Bank being created, its official name and location, the procedure for the formation of the Criminal Code and the procedure for managing the Bank's activities, the list of operations that the Bank implies to implement, the procedure for its liquidation and reorganization. If the Bank is created in the form of JSC and CJSC, in addition to the Charter, decide on the issuance of its shares (the procedure for registration of the issue of shares of credit institutions is established by the Federal Law of April 22, 1996 No. 39-FZ "On the Securities Market" (editors of change ) and regulatory acts of the Central Bank of the Russian Federation).

If the bank is created in the form of LLC or ODO, then, in addition to the Charter, the founder is adopted, which determines the composition of the founders, the amount of the Criminal Code, the share of each founder in the Criminal Code, the procedure and timing of deposits in the Criminal Code, the procedure for distributing profits between the founders and other participants, The order of their exit from the credit institution.

After the general meeting, the founders are sent to the Central Bank of the Russian Federation a statement with a petition for state registration of the bank and issuing a license for banking operations to which the minutes of the General Meeting of the founders are attached, all documents adopted at this meeting concluding audit organization On the sustainable financial position of founders and certificate of payment of state duty for registration of a credit institution. Having considered the documents submitted, the Central Bank of the Russian Federation decides on the possibility of state registration of the bank. When making a positive decision, he makes information about a new bank in the book of state registration of credit institutions, issues the founders of the registration certificate and opens a correspondent account to the Bank to pay the founders of the authorized capital. Payment of 100% of the declared authorized capital must be held within one month after receipt of the certificate of registration.

After payment of the authorized capital, the Central Bank of the Russian Federation issues the Bank with a license for banking activities, which indicates banking operations that this bank has the right to conduct, and the currency in which these operations can be performed. The newly created bank may be issued a license to carry out banking operations only in rubles or in rubles, and in foreign currency, but in any case, without the right to attract funds in deposits of individuals. Obtaining a license for attracting individuals in the deposits of individuals in rubles and foreign currency is possible only after two years from the date of state registration. In the future, banks may receive licenses that expand the circle of operations performed by them, and, finally, is a general license. The general license is issued to banks that have licenses to fulfill all banking operations in rubles and foreign currency. Banks who received the General License have the right to open branches abroad and acquire shares in the authorized capital of non-resident banks.

Termination of the Bank's activities occurs through its reorganization or liquidation. Under reorganization, the merger, attachment, isolation, separation or transformation of the bank is understood. His rights and obligations after reorganization are transferred to legal successors. At the same time, in the book of state registration of credit institutions and the charter of the reorganized bank makes the necessary clarifications.

The bank's elimination can be carried out in voluntary and compulsory orders. Voluntary liquidation is carried out by the decision of the General Meeting of the founders and only after the Bank fulfills all obligations to depositors. Forced liquidation is carried out by decision of the Central Bank of the Russian Federation to revoke a license from the Bank for violating bank legislation or in connection with its insolvency and decision arbitration Court On recognition by its bankrupt.

The highest management body of the bank (regardless of its organizational and legal form) is the general meeting of participants (ie, shareholders or shareholders), which is prevented at least once a year. The general meeting of participants decide the following questions: Making changes and additions to the Charter of the Bank; clarification of the size of the authorized capital of the bank (i.e. fix its decrease or increase); decide on the reorganization or liquidation of the bank; election of the Bank's Audit Commission and the Approval of the Bank's Auditor; election of the Board of Directors (Supervisory Board) of the Bank; Consideration by the reporting directors provided by the Board: Annual Report of the Bank, balance sheet, gains and losses report; Decide on the distribution of bank profits.

The Board of Directors (Supervisory Board) of the Bank is an authority authorized by the General Meeting of Participants to implement the strategic management of the Bank's activities. The Board of Directors establishes priority areas in the Bank's activities, credit and investment Policy (For this purpose, a special loan committee may be created); plans income, expenses and profit of the bank; approves his internal documents; decides on the opening and closure of branches and representative offices of the Bank, participation in other organizations; Determines the structure and number of employees, regulations on the payment of their labor and the cost of maintaining and developing the Bank. The Board of Directors meets at least 1 time per quarter; The composition should include at least seven members. The Board of Directors ensures the convening of regular and extraordinary general meetings of participants (shareholders, shareholders), approves the agenda and prepares materials for their conduct. The work of the Board of Directors is organized by the Chairman selected from among the members of the Board of Directors.

To carry out the current management of the Bank in accordance with the Charter and Regulations of the Board of Directors, the executive collegial body is to form the Board of the Bank, headed by the Director General (President, Chairman of the Board). This body, the meetings of which are held regularly, is intended to carry out the decisions of the general meeting of participants and the Board of Directors, to make the transaction from his name, to issue orders and give instructions, mandatory for all employees of the Bank, to approve the States, solve all other issues, with the exception of those that Refer to the exclusive competence of the general meeting of participants or the board of directors.

The Director-General (President) of the Bank may carry out the leadership of the Bank's current activities and is solely (that is, in the absence of collegial rule) on the basis of a contract concluded with him by the Chairman of the Board of Directors.

The leadership of the Bank's branch of the Bank is carried out by the branch manager. The discovery of all branches should be reflected in the Bank's Charter, indicating their legal addresses.

The organizational structure of the commercial bank is presented:

I. Services:

1. The personnel department (examines the selection and placement of personnel, organizes his training, advanced training, etc.);

2. The Legal Department (develops and makes changes to regulatory documents, constitutes contracts, maintains the banks of the Bank in judicial and administrative institutions, etc.);

3. Administrative and economic department (engaged in the acquisition, repair and sale of buildings, structures and equipment of the bank);

4. The automation department (organizes computer systems of the bank and the execution of electronic calculations, develops and organizes the equipment of the Bank for electronic computing and office equipment, develops software for departments and bank administrations);

5. Security service (ensures the security of the Bank's activities and its employees, carries out a check of large contributors and borrowers).

II. The controls, which include several departments. The number of controls and departments included in them depends on the value of the bank and the diversity of operations carried out by them and services. In large banks, the following controls usually function:

1. The management of planning and development of the Bank's activities - provides liquidity, profitability and reliability of the Bank, is engaged in determining specific tasks for bank and ways to improve the activities of the Bank, the development of balances, accumulation and analysis of statistical information, accounting for various performance indicators, etc. The management of the planning and development of the Bank's activities includes the department of organizing banking activities and bank liquidity management, department economic Analysis and marketing and client ties department.

2. Management of deposit operations - is intended to attract, accounting and analyzing funds for legal entities and individuals in deposits. The department may include a department of deposit operations with legal entities engaged in the conclusion of contracts for the deposit of legal entities and taking into account such deposits by type and urgency, as well as the department of deposit operations with individuals. There may be another distinction - the department of deposit operations in rubles and the department of deposit operations in currency.

3. Management of securities - is intended to attract resources by placing their own securities of the bank, investing bank resources into securities of other issuers, accounting and reassembly bills. This Management includes the stock department, the investment department, the department for working with bills.

4. Credit management - a central link in the implementation of active operations of the Bank, is intended for the organization of lending to enterprises, other banks and the population. Due to the wide range of loans issued in this office, the following departments may include: short-term lending, long-term lending, lending to the population, leasing, etc.

5. Monetary management - intended for the implementation and analysis of currency transactions. The department may include the department of conducting currency accounts and international settlements, the department of non-trading currency transactions, the department of foreign correspondent accounts (Loro, Nostro).

6. Commission management. This control includes a trust department engaged in the confidence-breeding of the property of the Bank of Property, as well as providing mediation to buy-sell any values \u200b\u200bof customers; warranty and banking services department; Consulting department.

7. Accounting and operating management - is engaged in the organization of the bank's settlement and tax activities. It includes an operating department, department tax operations, settlement department, as well as bank accounting and collection.

8. Depository management - performs depository functions for joint-stock companies.

1.2 Organizational Legal Aspects

The success of the activities of the commercial bank provides three interrelated factor: high yield (profitability), creating an opportunity to pay dividends to the bank's shareholders, an increase in its capital, creating the necessary insurance reserves, development funds, and so on.

Liquidity is the possibility of rapid (without larger losses of profitability or additional costs) turning its assets to payments to the timely repayment of their debt obligations.

The solvency is the ability of due time and in the total amount to respond to their obligations to creditors - the state, banks, depositors, etc.

At the heart of the "vital activity" of the commercial bank lies liquidity. It is especially important to take into account this provision in the formation of the prospects for banking policies, identifying the goals and strategies of its activities in the conditions of market uncertainty of demand for bank resources and revenues to the cash bank.

The liquidity of the Bank is determined by estimating the liquidity of its balance: the bank's balance sheet is considered to be liquid if the assets on the asset allow them to cover urgent liability obligations. Active operations on their economic significance in the Bank's activities can be described as follows:

1. In terms of profitability, these are the operations bringing the greatest income.

2. In terms of liquidity, these are operations that ensure and the possibility of using a certain asset as a payment agent or a rapid transformation into such. In the bank's balance sheet, the placement of types of assets from top to bottom is built on the principles of decreasing level of liquidity of each of them.

3. According to the degree of risk, these are operations for which there is a potential possibility of not returning placed in order to obtain profit of banking resources.

Evaluating the liquidity of a specific bank, the liquidity of any asset should be taken into account, its potentially possible yield and the degree of risk, which is associated with the probability of not returning bank funds on the relevant active operation.

Ensuring the liquidity of the Bank is a complex and multifacetic task, the success of which determines the essence and content of the policies and activities of any commercial bank as an entrepreneurial structure in the banking system. For commercial banks, the complexity lies, first of all, in the fact that the liquidity of the bank and its profitability are associated inversely by addiction: the higher the liquidity, the lower the return of the bank, and vice versa, and this is contrary to the main entrepreneurial interest of the bank - profit.

For the state banking system as a whole, the importance and need to manage the liquidity of commercial banks is to ensure that the regulatory functions of the Central Bank of the Russian Federation provide:

Stability of the functioning of the banking system as a whole;

Protection of the interests of the state, depositors and creditors;

Implementation of state monetary and financial policy.

2 Types and functions of commercial banks

2.1 Types of commercial banks

The term "commercial bank" arose in the early stages of the development of a banking when banks served mainly trade, trade operations and payments. It denotes the "business" nature of the bank, its orientability for servicing all types of economic agents regardless of their activities. Banks can be created on the basis of state, private and mixed forms of ownership.

The bank is a credit institution that has an exceptional right to exercise in aggregate, the following banking operations: attracting funds to the deposits of individuals and legal entities, placement of these funds from its own behalf and at its own expense on the terms of the repayment, payability, urgency, opening and maintenance of bank accounts individuals and legal entities.

Commercial banks on legal status are divided into:

1. National (function according to federal laws and is mandatory included in the Federal Reserve system as member banks);

2. Registered (operate in accordance with the laws of individual states and, at will, enter either not included in the Fed).

Also, commercial banks differ:

I. According to the ownership of the authorized capital and the method of its formation: banks can be created and exist in the form of joint-stock companies or limited liability companies with the participation of foreign capital, foreign banks.

II. By types of operations performed:

1. Universal,

2. Specialized.

III - on the territory of activity:

1. federal;

2. Not federal.

IV - for servicing various sectors of the economy.

V - by the presence of branches:

1. born;

2. Infiliary

A significant proportion of commercial banks currently composed mixed options.

The law provides for the creation of specialized commercial banks to finance federal, republican, regional and other programs. A major federal specialized commercial bank is a bank of labor savings and lending to the population. (Sberbank of Russia). It performs operations to attract cash and their placement.

2.2 Functions of commercial banks

The main functions of commercial banks are:

· Mobilization of temporarily free cash and transformation into capital;

· Lending to enterprises, states and population;

· Release credit money;

· Implementation of settlements and payments in the economy;

· Em session-founded function;

· Consultation, presentation of economic and financial information. Performing the function of mobilizing temporarily free cash and transformation into capital, banks accumulate money income and savings in the form of deposits. The depositor receives a reward as a percentage or service provided by the Bank. Concentrated savings in deposits turn into loan capital used by banks to provide a loan to enterprises and entrepreneurs.

Important economic importance It has a function of lending to enterprises, states and the population. The bank acts as a financial intermediary, receiving funds from finite lenders and giving them to finite borrowers. At the expense of bank loans is carried out by industry financing, agricultureTrade, provides expansion of production. Commercial banks provide loans to consumers for the purchase of long-term goods, contributing to the growth of their living standards. Since government spending is not always covered by income, banks credit financial activities of the government.

Credit money issuance is a specific function that distinguishes commercial banks from other financial institutions. Commercial banks carry out deposit and credit emissions - the money supply increases when banks issue loans to their customers, and decreases when these loans are returned. Commercial banks are issuers of credit guns of circulation. The loan provided to the client is credited to his bank account, i.e. The bank creates a deposit (contribution to demand), while the Bank's debt obligations increase. The deposit owner can get cash in the bank in the amount of the deposit, as a result of which there is an increase in the amount of money in circulation. One of the functions of commercial banks is to ensure the settlement and payment mechanism. Speaking as intermediaries in payments, banks perform operations related to the calculations and payments for their clients. The emission-founding function is carried out by commercial banks by issuing and placing securities (shares, bonds). Performing this feature, banks become a channel providing the direction of savings for production purposes.

3 . The main activities of commercial banks

3.1 Passive operations of commercial banks

Passive operations - operations of banks, resulting in the formation of resources of banks. Commercial bank resources are formed at the expense of their own, attracted and issued funds.

There are four forms of passive operations of commercial banks: the primary emission of the Commercial Bank's securities; deductions from the bank's profits on the formation or increasing funds; obtaining loans from other legal entities; Deposit operations.

Passive operations allow you to involve cash in banks already in circulation. New resources are created by the banking system as a result of active credit operations.

The bank's own resources are bank capital and its equivalent articles. At the expense of own resources, banks create the reserves they need. Own resources are the main source of investments in long-term assets.

To own funds include:

Share capital (or the authorized capital of the Bank) - is created by issuing and placement of shares.

Reserve capital or reserve Fund Banks are formed by inconctions from profits and is intended to cover unforeseen losses and losses from falling securities.

Retained earnings - part of the profit remaining after the payment of dividends and deductions to the reserve fund.

Attracted funds of banks cover over 90% of the entire need for cash resources to carry out active operations, primarily credit. These include deposits (contributions), contract and correspondent accounts. Mobilizing temporarily free funds of legal entities and individuals in the credit resources market, commercial banks with their help satisfy the needs of the national economy in additional working capital, contribute to the transformation of money into capital, ensure the needs of the population in the consumer loan.

Deposits are divided into deposits:

Investment deposits, as well as current accounts, can be seized by depositors for the first requirement.

Urgent deposits are deposits made by bank clients for a certain period, increased interest paid on them.

Savings deposits are made and removed in the full amount or partially and certify the issuance of a savings book.

For banks, urgent contributions that strengthen the liquid positions of banks are the most attractive.

An important source of banking resources are interbank loans. Commercial banks receive loans from the central bank in the form of over-and rebeller bills, in the order of refinancing and in the form of pawls.

Contractor - a single account by which all calculated and credit operations are made between the client and the bank. IN separate periods This account is passive, in others - active: if the client has funds, this account is passive, if they are lacking, when the client still exposes a payment order to the bank or discharges checks, this account is active. Both the debit and on the loan of the contract account are accrued interest, and on the debit, that is, on the debit balance of the corporation account, more than on loan. A loan on a constant account is provided under the provision of commercial promissory bills or in the form of unsecured loans, i.e. loans without ensuring. The accrual of interest on the debit of a contract account can be carried out only within the credit limit - credit line, which is determined in the contract between the Client and the Bank (the Credit Line Treaty and Cash Services).

3.2 Active operations of commercial banks

Mobilized cash banks are used to lend the clientele and implement their entrepreneurship. Operations related to the placement of bank resources belong to active operations of banks. In assets of banks, two major groups of operations are allocated - credit (accounting and loan) and stock operations. Credit operations can be classified for a number of features.

1. depending on the provision differ: loans without security (blank); Loans having the provision that are divided into:

Bill loans are loans issued in the form of buying a bill or secured bill. Acceptance and aval operations also include active bill operations. The acceptance operation is that the Bank provides the right to a solid client to discharge bills that the Bank accepts, that is, guarantees payment at its own expense on this bill, and the client enjoying such an acceptance loan undertakes to expire to the expiration of bills of exchange in the bank the appropriate amount for payment bill. In the case of Aval, the payment on the bill is carried out directly with the notes, and Aval is only a guarantee of payment. The feature of acceptance-avical operations is that they are treated simultaneously to active and passive operations.

Supported loans - loans secured by goods and commodity requirements.

Fund loans - loans for securities.

2. According to repayment terms: non-certain period - on-school (redeemed at the request of the borrower or bank); short-term (up to one year); medium-term (from one to five years); Long-term (over five years).

3. By the nature of the repayment: rejected by a one-time fee; Redempted in installments.

4. According to the percentage collection method: the percentage is held at the time of issuing a loan (when accounting for bills, when granting a consumer loan); The percentage is paid at the time of repayment of the loan or uniform contributions throughout the loan period.

Bank stock operations include a variety of securities operations: the purchase of securities for its own portfolio (investment); Primary placement of newly issued securities among holders; Buying and selling securities in the market on the instructions of the client (maintenance of secondary turnover of securities); loans for securities.

3.3 Commission banking operations

Banks are conducting commission operations, that is, perform various instructions of their customers during their account.

The accreditation operation is that the bank takes an instruction from the client to make a payment to a third party (beneficiary), i.e. A person in whose favor is open with a letter of credit, or an acceptance of the beneficiary notes, or make a payment to the beneficiary, but only under certain conditions.

IN. cash operations - These are operations for receiving banks for customers of money on their instructions and by their account on various documents. Incassive operations are carried out with checks, promissory, certificate and securities. Factoring operations relate to intermediary. The Bank buys debt requirements (invoice) client under the terms of the immediate payment of 80% of the cost of filenituent supplies and paying the rest, minus the interest for credit and commission payments, in a strictly due date, regardless of the receipt of revenue from debtors.

Trusted operations that the Bank on the instructions of customers assumes storage, transmission and management of certain property, expressed in both money and securities. Commercial commissioning - Purchase and sale on behalf of the client of precious metals and precious stones, buying and selling securities, etc.

A variation of intermediary operations are trast operations of banks. The most common form of ownership in countries with a developed market economy is the availability of shares, bonds and cash. As the number of financial instruments and the amount of financial assets increase, commercial banks expand the trust (trust) operations. Trust departments of banks are one of the most developed divisions of modern transnational banks.

structure Function Activity Commercial Bank

Conclusion

In the Russian Federation, all banking credit organizations are divided into two types: actually banks and credit institutions. Under the bank is a commercial organization, which, on the basis of a license of the Central Bank of Russia, provides the right to carry out separate banking operations, with the exception of monetary operations with individuals. The "Bank" and derivatives from this term cannot be used in the title of credit institutions.

Banks have the right to create subsidiaries and subsidiaries. Subsidiary ( credit institution) The Bank (credit institution) is considered in the Russian Federation, in which more than 50% of authorized capital acquired at the expense of their profits, and this fact is reflected in its charter. Relationships with the head bank are regulated by the constituent contract and the Charter of the subsidiary bank (credit institution). At the same time, the subsidiary bank (credit institution) is a legal entity and acts as an independent commercial organization. It possesses separate property, including its own capital, is responsible for its obligations and has its correspondent account at the Cash Cassov Center of the Central Bank of Russia at the place of its location.

Bank branches are considered separate structural units located outside the place of its location and carrying out all or part of its functions. The branch is not a legal entity and performs the operation delegated by him the operation within the limits provided for by the license of the Central Bank of Russia. He concludes contracts and conducts other economic activities on behalf of a commercial bank, which created it. Representative office is separed division A commercial bank located outside the place of its location that does not have the rights of a legal entity and not having an independent balance. It is created to provide executive functions of the bank, making transactions and other legal action. Representation is not engaged in customer service and credit service and does not have a correspondent subaccount. For economic expenditures, it opens the current account.

To date, commercial banks are the main components of the credit and financial system of any country. Credit banking systems often have a two-stage structure - central and commercial banks. Commercial banks occupy a dominant position in the loan capital market. The scale of their activities in the economy developed country is truly huge. Today, the commercial bank is able to offer a client about 200 species of a variety of banking products and services. There is a general tendency to specialization on more revenue operations.

The entire field of activity of modern commercial banks is simply impossible to cover in one course work due to a strictly installed limit. This is a very huge area requiring a more careful study from different points of view.

Glossary

		Definition
		a financial enterprise that focuses temporarily free cash (deposits) provides them with temporary use in the form of loans (loans, loans), intermedies in mutual payments and settlements between enterprises, institutions or individuals, regulates the money circulation in the country, including the release ( Emissary) new money.
	Banking system	a combination of different interrelated banks and other credit institutions operating within the framework of a single financial and credit mechanism.
	Credit organisation	in the broad sense of the word, a legal entity is understood, which to extract profits as the main goal of its activities on the basis of a special permit (license) of the Bank of Russia has the right to carry out banking transactions provided for by law.
	Non-bank credit organization	this is a credit institution that has the right to carry out separate banking operations provided for by law.
	Credit organizations with foreign investment	credit organizations-residents whose authorized capital is formed with the participation of non-resident funds regardless of their share in the authorized capital.
	Passive operations of banks	there are such operations of banks, as a result of which the resources of banks are forming.
	Undestributed profits	part of the profits remaining after the payment of dividends and deductions to the reserve fund.
	Urgent contributions	these contributions made by bank customers for a certain period are paid in increased interest.
	Deposit Certifications	this is a certificate of deposit deposit in a certain large amount of money, which indicates the period of its compulsory redemption by the bank and the size of a certain allowance paid at the same time.
	Contractor	a single account by which all the calculated and credit operations are made between the client and the bank.
	Bill Loans	these are loans issued in the form of buying a bill or secured bills.
	Feeded loans	loans secured by goods and commodity requirements.
	Fund loans	loans to secure securities.
	Incassive operations	these are operations to receive banks for customers of money on their instructions and by their account on various documents.
		monetary unit of the country participating in international economic exchange and other international relations related to monetary calculations. The currency is used in the form of records on accounts, national banknotes, payment facilities and credit tools of calculations: checks, spectans, translations, etc.
		special goods performing the role of universal equivalent when exchanging goods, the value of the value of all other goods. Money performs functions: cost measures, means of circulation, treasure formation tools, means of payment and global money.
		the accumulated (cumulative) amount of goods, property, assets used to make profits, wealth.
	Commercial Bank	a legal entity, which, on the basis of a license and current legislation, is granted the right to exercise banking operations on a commercial basis.

List of sources used

1. Banks and banking operations: Textbook for universities in the specialty "Finance and Credit" / E.F. Zhukov, L.M. Maksimova, O.M. Markova et al; Under. ed. E.F. Zhukova; - M.: Banks and stock exchanges: Uniti, 2000.

2. Banking: Textbook for universities in the direction of "Economics", specialty "Finance, credit and money circulation" / V.I. Kolesnikov, L.P. Rabbitetskaya, N.G. Alexandrova et al; Under. ed. IN AND. Kolesnikova, L.P. Rabbitets. -4 edition, recreated. and add. - M.: Finance and Statistics, 2001.

3. Banking [Text]: Textbook / Ed. G.N. Beloglazova, L.P. Rabbitets. - M.: Finance and Statistics, 2005.

4. Basuni T. Evolution of commercial banks in the Russian Federation // Banking. -2000

5. Belyakov A.V., Lomakina E.V. Credit Risk: Evaluation, Analysis, Management // Finance and Credit. - 2000.

6. Berdichevskaya N., Melnikov M. Problems of small commercial banks in the conditions of financial instability // Bank. - 2003.

7. Zamuruyev A.S. Credit and loan: Terminological analysis, classification and definition of form // Money and credit. - 2001.

8. Zakharov V.S. Problems of Russian commercial banks // Money and credit. - 2004.

9. Zakharov V.S. Regulation of the activities of commercial banks of Russia and their liquidity // Money and loan. - 2001.

10. Yampolsky MM About loan interpretations // Money and loan. - 2002.

11. Banks and banking operations: Textbook for universities in the specialty "Finance and Credit" / E.F. Zhukov, L.M. Maksimova, O.M. Markova et al; Under. ed. E.F. Zhukova; Vseros. in Fin.- ECON. In-t. - M.: Banks and stock exchanges: Uniti, 2000.

Posted on Allbest.ru.

Description of concept

Commercial banks are financial organizations that conduct cash and non-cash transactions, securities, precious metals and stones, other values. And also they provide services to the population and government agencies on a reimbursable basis, that is, for payment. The commercial bank is guided by such principles:

works to profit;
received from the state and to carry out operations, transactions and work in this type of service;
it has the right to attract the funds of the population and legal entities on deposit accounts and place them at their discretion on the basis of legislation and to extract profits;
it is not entitled to trade, insurance and production activities.

Features of banking activities

Commercial banks work on other rules and principles than a manufacturing or commercial enterprise. Their distinctive features are:

Types of banks

Banks in any country are divided into two types:

Central. Established by the state, they are engaged in issuing national currency and countries and carry out regulatory and supervisory functions for the activities of other credit and financial institutions.
Commercial. All other banks that can be with the share of state participation or completely commercial. They operate within the framework of the legal field of the country and are subject to the Central Bank.

By location, banks in the Russian Federation are:

local;
federal;
republican.

In the direction and field of activity, commercial banks work with industrial enterprises, trading companies and agricultural business.

Classification of commercial banks

Depending on who possesses the capital of a banking organization, this classification is carried out:

Classification in the direction of business and type of service

Commercial banks of Russia in the direction of business and type of service are divided into:

Universal. Work with all types of business and individuals. Provide the entire possible list of banking services.
Investment. The main activity is working with securities, funds, investments. Such banks do not conduct lending to the population and do not take money into deposits. The main goal to help industrial enterprises and large-scale capital business. Help in the issue of shares, bonds companies and earn at work with these papers.
Mortgage. The main activity of such banks is aimed at lending to acquire housing in new buildings or in the secondary market, as well as for the needs of the business. Work with individuals and legal entities, but can specialize in one of the directions.
Savings. Offer the people and businessmen are the most tempting conditions for the accumulation and savings of capital. And the funds attracted are given to lending to individuals and commercial structures.
Specialized. Choose one or two main directions in their activities, for example, credit and savings.

Sometimes you can meet such a classification:

retail bank is aimed at transactions with retail business;
captive - a subsidiary of a large bank, the main direction of which maintenance of the tasks of the headquarters.

In the Russian Federation, there are not many banks that adhere to somehow clear species, more often commercial structures develop several directions simultaneously or servicing related.

Main functions

The main functions of commercial banks are made up of activity. During the story, they underwent a transformation, new, disappeared irrelevant:

The first function of banks was storing money, for which customers paid remuneration. Now the credit and financial institutions pay interest interests, for the fact that they place their capital on the contribution.
Conducting records on facial accounts through the system of correspondent accounts. The implementation of non-cash payments through changing records on the balance sheets and settlement accounts of customers.
Lending. When issuing borrowed funds, the bank acts as a multiplier, artificially creating the amount of additional money supply without its real emission. That is, the population or legal companies becomes "more", and the amount of cash remains the same.

Operations and transactions

What is the bank income and expenses

The most obvious option for calculating the bank's profit is to calculate the difference between interest on deposits and a bet on issued loans. In fact, revenues are divided into two large groups - interest and non-profit:

Interest income includes loan revenues, securities operations, payments for settlement and cash maintenance of individuals and legal entities.
Non-interests are formed from operations with invalyuh, securities, rental of safes, issuance bank guarantees, equity participation in the activities of companies and other activities.

Operations of any credit financial organization are divided into:

Active. They allow you to create new resources that can be sent to lending.
Passive - form their own capital of the financial organization. They occur due to own funds Russed into circulation.

Basic articles of expenses in the activities of banks:

The banking organization should have sufficient amount of own funds to ensure current needs. When the institution systematically "climbs" to debt to their depositors, it increases the internal loan and can lead to bankruptcy.

In the articles, the Bobank is told not only about the types of banks, but also about what enters this concept and what advantages gives customers. And on the portal you can find out because of what happens

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