Professional Documents
Culture Documents
A1 Disponibilitati
A2 Creante asupra Bancii Centrale
A3 Creante asupra Institutiilor financiare
A4 Instrumente financiare derivate si titluri de tranzactie
A5
Derivative
A6
Titluri de stat
A13
Participatii
A14
Alte titluri
A15 Investitii in asociati si subsidiare
A16 Imobilizari corporale
A17 Fondul comercial
A18 Imobilizari necorporale
A19 Impozit amanat activ
A20 Alte ative
A21 Total active
2013
1,101,381
8,678,096
686,945
754,923
%
2.34%
18.43%
1.46%
1.60%
46,500
708,423
33,496,653
(5,733,055)
27,763,598
6,499,268
58.97%
0.00%
13.80%
6,332,125
9,566
157,577
157,460
958,097
50,130
81,964
152,672
194,569
47,079,103
0.33%
2.04%
0.11%
0.17%
0.32%
0.41%
100.00%
100%
2013
1,344,705
36,145,990
3,391,590
450,327
138,214
447,298
41,918,124
2,515,622
P11
696,901
P12
1,818,721
78,301
(3,017)
2,570,073
5,160,979
47,079,103
ok
0.1096235627
%
2.86%
76.78%
7.20%
0.96%
0.29%
0.00%
0.00%
0.95%
89.04%
5.34%
0.17%
-0.01%
5.46%
0.00%
10.96%
100.00%
100%
C1
C2
C3
C4
C5
2013
2,573,962
2,264,360
54,549
255,053
(924,538)
C6
(651,593)
C7
(187,739)
C8
C9
(85,206)
1,649,424
C10
C11
68,675
C12
Cheltuieli cu comisioanele
(187,962)
C13
737,572
C14
342,213
C15
C16
C17
C18
C19
C20
C21
C22
C23
C24
C25
C26
C27
C28
C29
C30
C31
C34
C35
C36
C32
C33
856,859
42,033
3,642
(79,093)
16,362
2,712,153
(624,993)
(153,166)
(499,924)
(1,278,083)
(1,779,684)
(30,692)
38,855
(267,866)
(43,261)
(2,082,648)
(648,578)
262,802
262,802
(385,776)
-
C37
C38
(385,776)
(0.5536)
696,901,518
Calcule probl
Date BRD
Venituri din dobanzi
Cheltuieli cu dobanzile
Venituri din exploatare
Cheltuieli din exploatare
Rezultat din exploatare
Venituri totale
Cheltuieli totale, inclusiv impozit pe profit
Activ total
2013
2,573,962
924,538
3,903,746
(1,191,593)
2,712,153
4,205,403
(4,591,179)
47,079,103
2012
3,062,061
1,206,235
4,370,775
(1,457,533)
2,913,242
4,454,350
(4,785,526)
47,924,059
38,230,020
41,332,612
41,228,515
41,791,089
23,620,658
23,176,662
0-1 luni
12,540,342
11,815,596
1-3 luni
2,086,199
2,656,695
3-12 luni
8,994,117
8,704,371
38,337,742
26,141,873
5,715,699
6,480,170
39,302,135
27,075,995
5,999,590
6,226,550
(5,733,055)
(385,776)
5,160,979
27,763,598
(3,912,276)
(331,176)
5,507,082
31,477,629
2013
2012
218,462,316
225,836,211
554,815,000
520,157,500
2013
2012
Marja de dobanzi
4.15%
4.46%
6.48%
2.22%
4.25%
7.36%
2.90%
4.46%
8.85%
-0.81%
9.12
9.22%
-0.69%
8.70
Rentabiltiatea financiara
Rata profitului
-7.23%
-9.17%
-5.81%
-7.43%
Probleme Bistriceanu
2013
a)
2012
1,649,424
-11.12%
1,855,826
-10.28%
-23.39%
-17.85%
-1.76%
-11.80%
-1.70%
-0.25%
6.48%
7.36%
2.22%
2.90%
4.25%
4.46%
-0.81%
-7.23%
9.12
-0.69%
-5.81%
8.70
218,462,316
-3.27%
27,763,598
-11.80%
225,836,211
1.25%
31,477,629
-0.25%
3.61
(0.20)
-1.76%
6.66%
-1.70%
5.24%
c)
e)
f)
g)
g)
h)
i)
j)
(0.26)
(0.32)
6.06%
6.66%
-1.60%
-2.16%
16.49%
-1.76%
-170.56%
-1.70%
(9.35)
100.55
(9.35)
100.55
-1.60%
-2.16%
14.99%
-217.03%
Observatie! Coeficientul de senztivitate al anuui curent fata de anul precedent poate fi utilizat in prognozarea unor modificari in anul viitor a p
incertitudini mari (cum a fost perioada 2009-2013) acesti coeficienti de senzitivitate nu pot fi relevanti, motiv
2012
990,281
8,392,575
368,030
535,915
%
2.07%
17.51%
0.77%
1.12%
165,533
0.35%
370,382
0.77%
35,389,905
(3,912,276)
31,477,629
4,549,005
65.68%
0.00%
9.49%
2011
662,171
8,741,778
995,384
316,478
%
1.36%
17.93%
2.04%
0.65%
33,953,459
(2,398,125)
31,555,334
4,876,826
64.73%
0.00%
10.00%
2010
611,547
9,428,409
622,363
92,154
%
1.27%
19.53%
1.29%
0.19%
33,413,538
(1,520,314)
31,893,224
4,032,352
66.05%
0.00%
8.35%
4,380,302
11,219
157,484
157,577
1,066,941
50,130
76,262
259,714
47,924,059
0.33%
2.23%
0.10%
0.16%
153,452
1,150,743
50,130
84,891
0.31%
2.36%
0.10%
0.17%
0.00%
0.54%
100.00%
2,515,622
88.51%
5.25%
2,515,622
66.55%
10.00%
1.86%
0.34%
0.00%
0.22%
0.75%
0.34%
100.00%
87.92%
2010
13,976,859
18,001,057
9,303,620
864,219
91,639
195,793
277,923
42,711,110
5.16%
2,515,622
27.21%
43.71%
13.93%
1.79%
0.35%
0.03%
0.30%
0.59%
1,818,721
1,818,721
1,818,721
5,507,082
47,924,059
ok
0.1149126788
(15,430)
-0.03%
0.00%
11.49%
100.00%
100%
0.34%
100%
696,901
6.15%
0.19%
0.00%
696,901
0.12%
0.10%
164,870
48,288,308
696,901
58,536
(16,250)
2,949,174
2.38%
100%
2011
13,264,722
21,307,792
6,793,165
874,161
170,812
16,867
145,812
287,430
42,860,761
8.80%
0.32%
0.00%
163,811
48,750,998
101%
2012
4,215,258
31,892,477
4,791,283
892,071
164,385
103,844
357,659
42,416,977
153,603
1,149,988
50,151
89,647
-0.03%
21,786
0.00%
3,390,045
5,890,237
48,750,998
ok
0.1208229009
6.95%
0.00%
12.08%
100.00%
100%
%
28.94%
37.28%
19.27%
1.79%
0.19%
0.00%
0.41%
0.58%
88.45%
5.21%
0.05%
0.00%
3,039,790
5,577,198
48,288,308
ok
0.1154978965
6.30%
0.00%
11.55%
100.00%
100%
2012
3,062,061
2011
3,298,021
2010
3,531,533
2,707,638
2,896,170
3,189,280
83,904
130,835
136,487
270,519
271,016
209,471
(1,206,235)
(1,229,480)
(1,327,267)
(797,632)
(733,657)
(825,044)
(234,238)
(264,526)
(374,166)
(174,365)
(231,297)
(128,057)
1,855,826
2,068,541
2,204,266
876,058
852,219
827,734
80,196
88,997
82,494
(182,795)
(174,031)
(140,994)
773,459
767,185
769,234
325,415
238,437
326,567
15,504
4,771
(68,503)
6,770
2,913,242
93,839
2,408
(44,555)
3,125,855
98,524
8,049
84,177
3,490,817
(635,903)
(156,088)
(562,182)
(1,354,173)
(673,552)
(142,541)
(562,823)
(1,378,916)
(662,122)
(128,089)
(585,859)
(1,376,070)
(1,412,378)
(859,740)
(405,397)
(23,714)
(37,301)
(31,695)
36,402
22,860
27,952
(491,876)
(306,435)
(421,008)
(45,852)
(48,852)
(1,624)
(1,937,418)
(1,229,468)
(831,772)
(378,349)
517,471
1,282,975
47,173
47,173
(96,738)
48,644
(48,094)
(103,403)
(104,915)
(208,318)
(331,176)
469,377
1,074,657
(331,176)
469,377
1,074,657
(0.4752)
696,901,518
0.6735
696,901,518
1.5421
696,901,518
Calcule probleme
2011
3,298,021
1,229,480
4,529,366
(1,403,511)
3,125,855
4,645,425
(4,176,048)
48,750,998
2010
3,531,533
1,327,267
4,959,078
(1,468,261)
3,490,817
4,990,735
(3,916,078)
48,288,308
41,954,667
41,365,679
42,555,543
42,145,755
26,004,148
27,284,894
14,807,121
14,214,923
2,105,179
2,614,930
9,091,848
10,455,041
39,805,396
26,977,722
4,912,847
7,914,827
40,310,227
25,486,868
5,145,118
9,678,241
29,946,323
22,512,495
3,581,953
3,851,875
(2,398,125)
469,377
5,890,237
31,555,334
(1,520,314)
1,074,657
5,577,198
31,893,224
(1,110,412) A8
1,120,538 C35
4,785,668 P17
32,292,265 A9
2011
2010
2009
EXPLICATII
4,539,311 C1
2,453,108 -C2
6,044,187 C1+C10+C11+C14+C15+C16+C18
(2,565,171) c6+c7+c8+c12+c17
3,479,016 Venituri din exploatare - Cheltuieli din exploatare
6,061,593 C2+C3+C4+C10+C11+C14+C15+C16+C18+C27+C33
(4,941,054) C6+C7+C8+C12+C17+C20+C21+C22+C24+C25+C28+C29+C32+C33NEGATIV
46,594,054 A21
2009*
223,037,096
209,293,562
199,887,118
494,276,500
482,621,600
461,167,200
2011
2010
2009*
4.90%
5.17%
7.81%
2.94%
4.86%
8.29%
3.18%
5.11%
Explicatii
4.89% (venituri din dobanzi - cheltuieli cu dobanda)/ active medii purtatoare de dobanda
10.63% (venituri
/ active
medii
purtatoare
dede
dobanzi)
(cheltuielidin
cudobanzi
dobanda)/
pasive
medii
purtatoare
dobanda= rata medie pasva sau cos
5.93% rate ob interest bearing funds)
4.71% rata medie activa - rata medie pasiva
9.57%
0.97%
8.28
10.52%
2.27%
8.66
8.19%
10.10%
20.74%
21.53%
23.41% profit net / capitaluri proprii = ROE = rentabiltiatea actionarilor si principala masura cont
18.49% profit net / venituri totale
*indicatorii ce presupun la numarator elemente din cpp iar la numitor elemente din bilant nu pot fi calculati riguros deoarece nu avem date p
2011
2010
2,068,541
-6.16%
2009
2,204,266
5.66%
2,086,203
#VALUE!
Profit net / venit net din dobanzi = profit net / (venit din dobanzi - cheltuieli din dobanzi) --> cu cat este mai m
confirmat faptul ca o mare parte din profitul net al unei banci se datoreaza activitatii de intermediere bancara (i
ponderi negative, se confirma faptul ca costul riscului depaseste venitul net din
22.69%
48.75%
53.71%
0.96%
-1.06%
3.64%
-1.24%
#VALUE!
#VALUE!
7.81%
8.29%
10.63%
Rata medie de dobanda la activele purtatoare de dobanda = Venituri din dobanzi / active medii AVE
2.94%
3.18%
5.93%
Rata medie de dobanda la pasivele purtatoare de dobanda = Cheltuieli din dobanzi / pasive medii AV
4.86%
5.11%
4.71%
0.97%
8.19%
8.28
2.27%
20.74%
8.66
2.40%
23.41%
9.74
223,037,096
6.57%
31,555,334
-1.06%
209,293,562
4.71%
31,893,224
-1.24%
199,887,118
#VALUE!
32,292,265
#VALUE!
(0.16)
(0.26)
#VALUE!
Interpretare --> creantele asupra clientelei nebancare evolueaza de "X" ori ca urmare a cresterii cu 1% a cr
sectorul bancar agregat.
0.96%
2.41%
3.64%
4.65%
#VALUE!
#VALUE!
Spreadul mediu de dobanda al bancii reprezinta un procent net mediu de dobanda sau diferenta
ROA = Rezultat net / Active medii
ROE = Rezultat net / Capitaluri proprii
Credit neguvernamental
Modificarea procentuala a creditului neguvernamental (N/N-1)-1
Creantele bancii asupra clientelei nebancare
CoeficientuL de senzitivitate a modificarii procentuale a activuului total a bancii ca urmare a modificarii pro
Interpretare: o crestere a PIB-ului nominal cu 1% din totalul bancii creste ai mult cu "X" --> procesul invers se
DELEVERAGING
0.40
0.78
#VALUE!
5.24%
2.41%
4.65%
2.08%
1.89%
#VALUE!
-56.32%
0.96%
-4.09%
3.64%
#VALUE!
#VALUE!
(58.78)
(1.13)
#VALUE!
(58.78)
(1.13)
#VALUE!
2.08%
1.89%
#VALUE!
-122.12%
-2.13%
#VALUE!
Produsul intre rezultatele punctelor h si I, adica in anul N+1 fata de anul N, profitul net al bancii se asteapta sa
Modificarea in % a activului total a bancii = coeficientul de senzitivitate (ex. 1-.26la 2013) x modifica
nozarea unor modificari in anul viitor a profitului net sau activului bancii dupa caz. Totusi trebuie acceptata implicit ipoteza a acesti coeficienti sunt relevanti pentru perioada
de senzitivitate nu pot fi relevanti, motiv pentru care este sugerata calcularea acestor coeficienti pe baza unui esantion statistic pe ai multi ani (ecuatii de regresie).
1.2636619805
1.2114193806
2009
631,551
9,217,933
545,235
101,906
%
1.36%
19.78%
1.17%
0.22%
33,402,677
(1,110,412)
32,292,265
2,199,790
69.31%
0.00%
4.72%
147,472
1,173,837
50,151
74,068
0.32%
2.52%
0.11%
0.16%
0.00%
159,846
46,594,054
0.34%
100.00%
100%
2009
14,636,835
21,363,955
4,554,776
845,640
63,418
%
31.41%
45.85%
9.78%
1.81%
0.14%
0.00%
93,761
250,001
41,808,386
89.73%
2,515,622
5.40%
0.20%
0.54%
696,901
1,818,721
32,897
0.07%
0.00%
2,237,149
4.80%
0.00%
4,785,668
46,594,054
ok
0.1027098436
10.27%
100.00%
100%
2009
4,539,311
3,942,581
385,601
211,129
(2,453,108)
(1,548,724)
(719,916)
(184,468)
2,086,203
825,877
82,976
(112,063)
796,790
460,833
70,739
1,527
62,924
3,479,016
(698,736)
(162,785)
(669,642)
(1,531,163)
(220,543)
(9,828)
17,406
(299,053)
(7,239)
(519,258)
1,428,595
(161,371)
(146,686)
(308,057)
1,120,538
1,120,538
1.6079
696,901,518
EXPLICATII
29+C32+C33NEGATIV
Explicatii
medii purtatoare de dobanda
anzi)
obanda= rata medie pasva sau costul fondurilor impruutate (cost
- cheltuieli din dobanzi) --> cu cat este mai mare ponderea, cu atat mai mult este
toreaza activitatii de intermediere bancara (incasari si plati de dobanzi). In cazul unei
ul ca costul riscului depaseste venitul net din dobanzi
procent net mediu de dobanda sau diferenta intre cele doua de mai sus
edit neguvernamental
ului total a bancii ca urmare a modificarii procentuale a PIB-ului din Romania -->
creste ai mult cu "X" --> procesul invers se explica urmare a fenomenului global de
DELEVERAGING
de anul N, profitul net al bancii se asteapta sa fie modificat cu "x" puncte procentuale
ACTIV
A1 Numerar
A2 RMO
A3 Depozite la alte banci comerciale
A4 Titluri de stat
A5 Credite persoane juridice
A6 Credite ipotecare
A7 Credite de consum
A8 TOTAL ACTIV
Valoare
200.0
2,500.0
500.0
200.0
3,000.0
2,300.0
2,400.0
11,100.0
1,548.00
626.00
922.00
77.40
18.78
58.62
100
1,080.62
461.00
619.62
99.14
520.48
PASIV
Valoare
300.0
4,000.0
1,500.0
3,500.0
1,800.0
P2 Conturi curente
P3 Certificate de depozit
P4 Depozite la termen
P5 Capitaluri proprii
P6 TOTAL PASIV
11,100.0
11,100.0
9,300.0
7.21%
8.31%
4.69%
ROE
28.92%
Leverage
6.17
DUPONT
Rata utilizarii activelor
Rata profitului
15.54%
30.17%
4.69%
28.92%
sum(A1:A8)
SUM(P1:P4)
(Venituri din dob / Active purt de dob) - (Cheltuieli cu dobanzi / Pasive purtatoare de dob)
(Venituri din dob - Cheltuieli din dob) / Active purtatoare de dobanzi
Profit net / total activ
Profit net / total capitaluri proprii
Total activ / capitaluri proprii