Open AccessАнализ финансового состояния банка на основе открытых данных
Author(s) -
Лилия Алексеевна Вострикова,
Ирина Викторовна Панина
Publication year - 2020
Publication title -
vestnik voronežskogo gosudarstvennogo universiteta. seriâ èkonomika i upravlenie
Language(s) - English
Resource type - Journals
ISSN - 1814-2966
DOI - 10.17308/econ.2020.2/2898
Subject(s) - competitor analysis , position (finance) , financial analysis , business , payment , financial market , finance , economics , actuarial science , marketing
Importance. Banks are socially significant economic entities, since they are important elements of the non-cash payment infrastructure. The growth of crisis phenomena in the economy and sanctions measures against Russia are also destabilizing the responsible financial sector. There is an urgent need to assess the banks as a reliable business partners, guarantors of safety of money resources of the population. One of the main sources of information for such an assessment is the results of an analysis of their financial condition. Traditional methods of such analysis, as a rule, allow us to assess the financial condition of banks in the past periods, while Bank stakeholders are also interested in the prospects. Objectives. Development of methodological recommendations for conducting an analysis of the Bank's financial condition based on open data , the use of which will allow not only to evaluate it in the past reporting periods, but also to form a judgment on the prospects for its change, taking into account the Bank's market position and changes in its strategy. Methods. The research results are obtained using analysis, synthesis, induction, deduction, modeling, historical, logical approaches, classification, and others. Results. The author offers methodological recommendations for analyzing the Bank's financial condition based on published information in the following areas: analysis of the main indicators of financial condition (assets, liabilities, financial results), analysis of the Bank's market position based on comparison of its indicators, indicators of its main competitors and General indicators for the financial sector; analysis of the economic efficiency of changes in the Bank's strategy. Conclusions and Relevance. Based on open data, it is possible to conduct a comprehensive analysis of the Bank's current financial condition and prospects for its changes , taking into account market factors and the chosen strategy .when conducting the analysis, it is necessary to take into account the probability of incomplete compliance with the requirements of regulatory legal acts on disclosure of information , the formation of reporting information in order to emphasize competitive advantages.