- •Content
- •Introduction
- •1 Theoretical basis of formation and management of second tier banks’ resources
- •1.1The concept, structure and management of the bank’s own capital
- •1.2 Essence, classification and role of deposits.
- •1.3 Bonds and syndicated loans as the main sources of non-deposit funds
- •Underwritten deal.
- •1.4 Assets Liability Management
- •2.1 Analysis of the formation, management and evaluation of the capital adequacy of jsc Kazkommertsbank
- •Note - Compiled by the author according to the data of websitewww.Kkb.Kz
- •Table 1 Changes in Equity for 2010-2012 (mln.Kzt)
- •Shareholders' equity decreased over the period from 413.746 to 353.466 million kzt that is decreased for 60, 294 million kzt or 14,6 %.
- •2.3 Analysis of non-deposits sources of funding in Kazkommertsbank rk
- •2.4 Analysis of assets and liabilities management of jsc Kazkommertsbank
- •3. The ways of improvement in funding of banking operations and asset management of the bank.
- •3.1 The implementation of Basel III
- •3.2 The implementation of certificate of deposit
- •Conclusion
- •Shareholders' equity decreased over the period from 413.746 to 353.466 million tenge that is decreased for 60, 294 million tenge.
- •List of used literature
- •Interest rates of banks on attracted deposits (by maturity and types of currency) % for the month
- •Instruments of jsc Kazkommertsbank
List of used literature
[1] Полфреман Д., Форд Р. Основы банковского дела. - М., 1996 г;
[2] Банковский портфель - 1 (Книга банкира, Книга клиента, Книга инвестора) / Отв. Ред. Коробов Ю. И., Рубин Ю. Б. - М., «Сомнитек», 1994;
[3] Закон Республики Казахстан от 31 августа 1995 г. " О банках и банковской деятельности в Республике Казахстан";
[4] Батракова Л.Г. Экономический анализ деятельности коммерческого банка: Учебник для вузов. М.: Издательство Корпорация Логос, 2002 год. - 344с;
[5] Батракова Л.Г. Экономический анализ деятельности коммерческого банка: Учебник для вузов. М.: Издательство Корпорация Логос, 2002 год. - 362с;
[6] Сейткасимов Г.С. Деньги, кредит, банки: Учебник. - Алматы: экономика, 1999 год.-432с;
[7] Сейткасимов Г.С. Деньги, кредит, банки: Учебник. - Алматы: экономика, 1999 год.-441с;
[8] Regulation of the Republic of Kazakhstan on Regulation and Supervision of Financial Market and Financial Organizations on December 24, 2012 № 383
[9] ”Isvestiya”, 08.12.95, “Diengy”, “Commersant-Daily”
[10]Pankratz, Alan, Forecasting with Dynamics Regression Models: Concepts and Cases, New York: John Willey & Sons, Inc., 1991.
[11] Bertaeva K.Zh. Foreign exchange market and foreign exchange transactions. Almaty, Economics, 2000, 18 p.
[12] Maidyrova D.N. Foreign exchange operations of bank..Almaty: ASU them. Abay, 2002, page 51.
[13] Rules of conducting exchange operations in the Republic ofKazakhstan
[14] BertayevK.Zh. Foreign exchange market and foreign exchange operations: the manual. - Almaty: Economics, 2011, page 62.
[15] Organizations. Financial Structure: An Investigation of Sectoral Balance Sheets in the G-7( Social Studies) By: E. Philip Davis, Joseph P. Byrne, Joseph P., PH.D. Byrne
[16] The consolidated financial statements of JSC "Kazkommertsbank" for the years2011, 2012 and 2013.
[17] Mishkin F. S. The economics of money, banking and financial markets (p.201-213) [18] Ларионова "Управление активами и пассивами в коммерческом банке" (p.39-58, p199-214.)
[19] Lectures from the site http://gendocs.ru
[20] Белоглазова, Г. Н. Банковское дело: организация деятельности коммерческого банка , 2010. - (p. 116)
[21] www.kase.kz
[22] www.afn.kz
[23] www.kapital.kz;
[24] www.nationalbank.kz
[25] www.kazpravda.kz archive - 29.01.2012
[26] www.cesec.kz
[27] www.fingazeta.ru
[28] www.kkb.kz
Appendix 1
Consolidated statements of financial position as of December 31, 2012, 2011, 2010
|
|
2012 (mln. tenge) |
2011 (mln. tenge) |
2010 (mln. tenge) |
2009 (mln. tenge) |
|
Assets | ||||
|
Money and accounts in national (central) banks |
106,497 |
105,067 |
61.216 |
90,533 |
|
Precious metals |
3,823 |
3,280 |
1,345 |
1,209 |
|
The financial assets estimated at fair value through profit or a loss |
118,822 |
188,313 |
223,231 |
114,203 |
|
Loans and the means provided to banks and other financial institutions |
146,703 |
53,968 |
146,331 |
148,375 |
|
The loans provided to clients |
1,917,692 |
2,079,661 |
2,174,760 |
2,160,767 |
|
Investments available for sale |
15,682 |
15,419 |
16,822 |
16,696 |
|
The investments withheld before repayment |
6,937 |
4,026 |
1,996 |
943 |
|
Business reputation |
2,405 |
2,405 |
2,405 |
2,405 |
|
Fixed assets and intangible assets |
32,520 |
33,028 |
31,857 |
33,971 |
|
Other assets |
89,511 |
80,522 |
28,145 |
18,771 |
|
Total assets |
2,444,812 |
2,565,689 |
2,688,108 |
2,587,873 |
|
Liabilities | ||||
|
Loans and means to banks and other financial institutions |
110,477 |
92,215 |
147,139 |
209,122 |
|
Means of clients |
1,553,576 |
1,463,077 |
1,506,800 |
1,276,464 |
|
The financial liabilities estimated at fair value through profit or a loss |
8,877 |
37,771 |
36,047 |
35,991 |
|
The issued debt securities |
297,247 |
324,087 |
375,199 |
463,656 |
|
The other raised funds |
18,631 |
26,359 |
23,943 |
31,172 |
|
Reserves |
15,549 |
10,724 |
10,190 |
11,945 |
|
Liabilities for a deferred income tax |
- |
29,131 |
30,035 |
24,519 |
|
Dividends to payment |
40 |
6 |
4 |
15 |
|
Other liabilities |
10,296 |
7,647 |
7,868 |
8,990 |
|
The subordinated loan |
122,150 |
138,040 |
137,137 |
136,411 |
|
Total liabilities |
2,136,843 |
2,129,057 |
2,274,362 |
2,198,285 |
|
Capital | ||||
|
Equity attributable to equity holders of the parent: |
|
|
|
|
|
authorized capital |
9,008 |
9,023 |
9,031 |
9,031 |
|
share premium |
194,721 |
194,924 |
195,024 |
195,006 |
|
Revaluation reserve |
5,808 |
5,488 |
5,508 |
4,935 |
|
other provisions |
97,117 |
226,085 |
203,109 |
180,839 |
|
Total equity attributable to shareholders of the Parent Bank |
306,654 |
435,520 |
412,672 |
389,811 |
|
Non-controlling interests |
1,315 |
1,112 |
1,074 |
-223 |
|
Total equity |
307,969 |
436,632 |
413,746 |
389,588 |
|
Total liabilities and equity |
2,444,812 |
2,565,689 |
2,688,108 |
2,587,873 |
Appendix 2
Depository organizations deposits
|
|
12.11 |
12.12 |
01.13 |
02.13 |
|
Deposits - total |
8 386 537 |
8 994 465 |
9 073 532 |
9 126 719 |
|
ofwhich: |
|
|
|
|
|
In KZT: |
5 756 881 |
6 311 455 |
6 277 632 |
6 356 694 |
|
Nonbanking Legal Entities |
4 169 725 |
4 252 024 |
4 195 962 |
4 244 644 |
|
Individuals |
1 587 156 |
2 059 431 |
2 081 670 |
2 112 050 |
|
In FC: |
2 629 656 |
2 683 010 |
2 795 900 |
2 770 024 |
|
Nonbanking Legal Entities |
1 492 629 |
1 370 681 |
1 475 124 |
1 410 793 |
|
Individuals |
1 137 028 |
1 312 329 |
1 320 776 |
1 359 231 |
|
From total sum of Deposits: |
|
|
|
|
|
Nonbanking Legal Entities |
5 662 354 |
5 622 705 |
5 671 086 |
5 655 438 |
|
Individuals |
2 724 184 |
3 371 760 |
3 402 446 |
3 471 281 |
|
Transferable Deposits in KZT: |
2 479 298 |
2 352 376 |
2 297 249 |
2 349 890 |
|
Nonbanking Legal Entities |
2 182 491 |
1 981 399 |
1 973 569 |
2 014 145 |
|
Individuals |
296 807 |
370 977 |
323 680 |
335 744 |
|
|
|
|
|
|
|
Other Deposits in KZT: |
3 277 583 |
3 959 079 |
3 980 383 |
4 006 805 |
|
Nonbanking Legal Entities |
1 987 234 |
2 270 625 |
2 222 392 |
2 230 499 |
|
Individuals |
1 290 349 |
1 688 454 |
1 757 990 |
1 776 306 |
|
Transferable Deposits in FC: |
844 923 |
707 174 |
865 117 |
858 756 |
|
Nonbanking Legal Entities |
803 069 |
668 148 |
822 979 |
817 713 |
|
Individuals |
41 854 |
39 026 |
42 137 |
41 043 |
|
Other Deposits in FC: |
1 784 734 |
1 975 837 |
1 930 784 |
1 911 268 |
|
Nonbanking Legal Entities |
689 560 |
702 533 |
652 145 |
593 080 |
|
Individuals |
1 095 174 |
1 273 303 |
1 278 639 |
1 318 188 |
Source www.nationalbank.kz
Appendix 3
Deposits of individuals in the banks of Kazakhstan
|
|
Individuals Deposits, end of period, mln.KZT | ||||||
|
|
Demand deposits |
Conditional deposits |
Time deposits | ||||
|
|
Total |
natoionalcurrency |
foreigncurrency |
natoionalcurrency |
foreigncurrency |
natoionalcurrency |
foreigncurrency |
|
12.11 |
2 758 601 |
320 713 |
58 954 |
1 607 |
843 |
1 275 657 |
1 100 826 |
|
01.12 |
2 764 275 |
284 977 |
60 281 |
5 487 |
4 869 |
1 291 230 |
1 117 431 |
|
02.12 |
2 818 499 |
295 910 |
55 881 |
5 654 |
4 874 |
1 325 869 |
1 130 311 |
|
03.12 |
2 870 546 |
307 191 |
55 706 |
5 962 |
4 981 |
1 360 791 |
1 135 915 |
|
04.12 |
2 973 868 |
327 554 |
91 540 |
6 020 |
5 031 |
1 405 692 |
1 138 032 |
|
05.12 |
2 986 643 |
324 051 |
57 035 |
6 010 |
5 038 |
1 441 498 |
1 153 012 |
|
06.12 |
3 044 809 |
352 492 |
59 793 |
5 970 |
5 741 |
1 415 013 |
1 205 800 |
|
07.12 |
3 089 977 |
343 641 |
61 465 |
6 735 |
5 885 |
1 435 202 |
1 237 050 |
|
08.12 |
3 118 079 |
338 336 |
61 787 |
7 006 |
5 864 |
1 458 842 |
1 246 244 |
|
09.12 |
3 167 013 |
342 950 |
61 404 |
8 279 |
6 015 |
1 496 529 |
1 251 837 |
|
10.12 |
3 189 359 |
332 757 |
59 520 |
9 013 |
6 048 |
1 526 700 |
1 255 321 |
|
11.12 |
3 245 231 |
341 507 |
59 267 |
9 437 |
6 028 |
1 571 956 |
1 257 036 |
|
12.12 |
3 409 478 |
398 225 |
59 207 |
11 542 |
6 017 |
1 662 744 |
1 271 744 |
|
01.13 |
3 438 507 |
349 252 |
61 664 |
11 643 |
6 650 |
1 732 676 |
1 276 622 |
|
02.13 |
3 508 092 |
361 410 |
59 533 |
12 866 |
6 629 |
1 750 616 |
1 317 039 |
Source www.nationalbank.kz
Appendix 4