Международная студенческая научно-практическая конференция «Инновационное развитие государства: проблемы и перспективы глазам молодых ученых». Том 1

Bondar V.D., Yeliseieva O.K., Goncharova Y.S.

Oles Honchar Dnipropetrovsk National University, Ukraine


On the modern stage commercial banks carry out their activity in the conditions of constantly changing general economic and socio– political situations which influence to a different extent on reliability and efficiency of implementation of bank functions. During the recent years the problem of efficiency estimation of basic bank transactions and reliability of Ukrainian banking system has begun to acquire a primary value. To evaluate the overall performance of commercial banks, the appropriate tools are needed. One of these tools is a summarizing estimation of commercial bank performance on the basis of rating. Banks also need certain instruments for estimation of reliability and profitability their basic operations – credit transactions, in particular.

Actuality of the theme is determined by insufficiency of elaboration of such questions as diagnostics of the condition of commercial banks. All this creates prerequisites for further theoretical investigation of the whole set of problems connected with the rating systems usage in banking sphere.

The aim of the work is diagnostics of commercial banks activity in Ukraine on the basis of rating systems of evaluation that can be useful for the acceptance of administrative decisions concerning increasing of level of bank institutions reliability.

Object of study is the commercial banks of Ukraine.

The subject of study is methodology and procedures of statistical and economic analysis of the rating systems of commercial banks.

Classically the rating system of evaluation of banks activity consists of object of study, subject of study, methodology of rating construction, informative providing of rating analysis. The main element of the system is a bank for which a rating evaluation is created.

The subjects of rating analysis can be a rating company, central bank or other public observant organ, news agency and others like that.

In practice works of rating agencies are used various methodologies of rating evaluation of activity of banks. The Ukrainian scientists of A. Mazaraki and N. Shulga offered classification in that all rating is divided into groups on signs.

The existent classification of domestic methodologies of rating evaluation is improved by us on the basis of the research of rating systems that are used in the world and in the Ukrainian practice. This methodology was completed by three signs after that all ratings were divided into several groups: on the method of convolution of component indexes (with multiplicative convolution, with additive convolution); on a form presentation (numerical, designated by a letter, graphic); after the model of indexes (static, dynamic) [1].

A necessity for development of authorial methodology arose up through the insufficient reflection of the state of banks with help of the existent rating methodologies and presence in them a row of defects. The developed methodology is oriented to a final consumer, i.e. physical persons – clients of banks.

Authorial methodology is worked out on the basis of methodologies that were proposed by Kromonov and Shirinska and which are the base for the construction of rating estimations [2].

Analysis and construction of rating on the authorial methodology are conducted on the basis of the system of indexes that consists of six groups: 1) Indexes of efficiency of activity are 4 indexes: ROA, profitability of capital, clean percent margin, index of the use of the attracted money; 2) Indexes of quality of assets – 2 indexes: level of working assets, relation of the combined assets to the total assets; 3) Indexes of quality of passive voices – 2 indexes: level of leverage, stability of resource base; 4) Sufficientness of capital are a 1 index: sufficientness of capital; 5) Liquidity is a 1 index: instantaneous liquidity; 6) Quality of management is 2 indexes: quality of previous management of active operations, coefficient of client base.

Weight of coefficient in a group was selected with an expert method on the basis of degree of importance of index.

After indexes in separate groups had been analyzed by means of expert estimations, scales for each of groups were selected and measure of influence of a group on a summarizing rating index was defined. For calculation of summarizing index it is decided to use the method of additive convolution.

A summarizing rating index is calculated by the formula:

R=25*(0,3*Кed1+0,3*Кed2+0,2*Кed3+0,2*Кed4)+15*(0,5*Кya1+0,5*Кay2)+ +15*(0,5*Кyp1+0,5*Кyp2)+20*Кdk+10*Кl+15*(0,2*Кym1+0,8*Кym2).

During development of the formula the influence of groups of indexes and every separate index on the result was analyzed.

Thus, the rating calculations for original technique have shown that according to the financial statements of banks on 01.01.2011 the most reliable banks are PRIVATBANK, Bank Credit Dnepr and Classicbank, and the least reliable – Radabank , EKB, Bank Vostok [3].

In the process of comparing results of calculations of bank experts it was recognized that the authorial methodology in detail and exactly represents the real situation of activity of commercial banks on 01.01.2011.

The worked out methodology will allow to the interested persons make decisions more objectively in relation to work with that or other bank. Knowledge of the state of commercial bank and its place in totality of banks will allow to the users to avoid unexpected situations and due to this keep and increase personal funds.


1. Петриченко Л.Ю. Критерії стійкості комерційного банку / Л.Ю. Петриченко // Фінанси України. – 2000. – №7. – С. 128-135.

2. Гумен І. Складові банківських рейтингів: науково-практичний аспект / І. Гумен // Вісник НБУ. – 2000. – №1. – С. 57-60.

3. Сайт Національного банку України [Електронний ресурс]. – Режим доступу: http://www/bank.gov.ua