Тип: Лист
№ 47-512/6975
Дата: 10 квітня 2009 р.
Статус: Не визначено
НАЦІОНАЛЬНИЙ БАНК УКРАЇНИ Департамент безвиїзного банківського нагляду
ЛИСТ
10.04.2009 N 47-512/6975
Банкам (за списком)
Щодо діагностичного обстеження банків 3 та 4 груп
З метою надання банками 3 та 4 груп в єдиному форматі інформації про результати діагностичного обстеження Департамент безвиїзного банківського нагляду направляє для використання у роботі формат таблиць до Звіту про результати діагностичного обстеження банку, який передбачений постановою Правління Національного банку України від 19.02.2009 N 80 ( v0080500-09 ) "Про здійснення діагностичного обстеження банків 2, 3 та 4 груп", викладений англійською мовою (далі - Звіт).
Банкам необхідно терміново надати аудиторській фірмі, яка здійснює діагностичне обстеження, відповідний формат Звіту для його заповнення (додається).
Директор Департаменту безвиїзного банківського нагляду В.І.Мазепа
Додаток
Table N 1
Capital Adequacy of
_________________________ (Bank's name) as of ____________ 200_
(thousand UAH)
------------------------------------------------------------------
| | Indicator |Bank's data |Data according |Data according |
| | | |to the results |to the results |
| | | | of the | of the |
| | | | Diagnostic | Diagnostic |
| | | | Analysis |Analysis taking|
| | | | | into account |
| | | | | the |
| | | | |requirements of|
| | | | | the |
| | | | | Methodology |
|---+---------------+------------+---------------+---------------|
|1 |Regulator y | | | |
| |Capital | | | |
|---+---------------+------------+---------------+---------------|
|2. |Assets used for| | | |
| |the calculation| | | |
| |of the capital | | | |
| |adequacy limit | | | |
| |(H2), including| | | |
| |off-Balance | | | |
| |sheet | | | |
| |instruments | | | |
|---+---------------+------------+---------------+---------------|
|3 |The regulatory | #DIV/0! | #DIV/0! | #DIV/0! |
| |capital | | | |
| |adequacy (H2), | | | |
| |% | | | |
|---+---------------+------------+---------------+---------------|
| | | | | |
|---+---------------+------------+---------------+---------------|
|4 |The amount of | 0 | 0 | 0 |
| |the regulatory | | | |
| |capital | | | |
| |required to | | | |
| |meet the | | | |
| |regulatory | | | |
| |capital | | | |
| |adequacy limit | | | |
| |(H2) of 10% | | | |
------------------------------------------------------------------
"__" ____________ 200_
Bank's President/Chairman ___________ __________________ (signature) (name)
Auditing company's manager ___________ __________________ (signature) (name)
Table N 2.1
Adjustments of the regulatory Capital of
__________________________________ (Bank's name) as of ____________ 200_
(thousand UAH)
---------------------------------------------------------------------
| N | The |The implications of| Balance sheet accounts |
| |adjustment|adjustments for the|-----------------------------|
| | | Regulatory Capital| Debit | Credit |
| | | according to the |--------------+--------------|
| | | results of the |account|amount|account|amount|
| | | Diagnostic | | | | |
| | | Analysis | | | | |
| | | ("+" increase, "-"| | | | |
| | | descrease) | | | | |
|------+----------+-------------------+-------+------+-------+------|
| | | | | | | |
|------+----------+-------------------+-------+------+-------+------|
| 1. | | | | | | |
| | | | | | | |
|------+----------+-------------------+-------+------+-------+------|
| 2. | | | | | | |
| | | | | | | |
|------+----------+-------------------+-------+------+-------+------|
| 3. | | | | | | |
| | | | | | | |
|------+----------+-------------------+-------+------+-------+------|
| | | | | | | |
|------+----------+-------------------+-------+------+-------+------|
| | | | | | | |
|------+----------+-------------------+-------+------+-------+------|
| | | | | | | |
|------+----------+-------------------+-------+------+-------+------|
| | | | | | | |
|------+----------+-------------------+-------+------+-------+------|
|......| | | | | | |
---------------------------------------------------------------------
"__" ____________ 200_
Bank's President/Chairman ___________ __________________ (signature) (name)
Auditing company's manager ___________ __________________ (signature) (name)
Table N 2.2
Adjustments of the regulatory Capital of
__________________________________ (Bank's name) as of ____________ 200_
(thousand UAH)
-------------------------------------------------------------------------
| N | Зміст | The implications | Balance sheet accounts |
| з/п |коригування|of adjustments for the|-----------------------------|
| | | Regulatory Capital | Debit | Credit |
| | | according to the |--------------+--------------|
| | | results of the |account|amount|account|amount|
| | | Diagnostic | | | | |
| | | Analysistaking | | | | |
| | | into account the | | | | |
| | | requirements of the | | | | |
| | | Methodology | | | | |
| | | ("+" increase, "-" | | | | |
| | | descrease) | | | | |
|------+-----------+----------------------+-------+------+-------+------|
| | | | | | | |
|------+-----------+----------------------+-------+------+-------+------|
| 1. | | | | | | |
| | | | | | | |
|------+-----------+----------------------+-------+------+-------+------|
| 2. | | | | | | |
| | | | | | | |
|------+-----------+----------------------+-------+------+-------+------|
| 3. | | | | | | |
| | | | | | | |
|------+-----------+----------------------+-------+------+-------+------|
| | | | | | | |
|------+-----------+----------------------+-------+------+-------+------|
| | | | | | | |
|------+-----------+----------------------+-------+------+-------+------|
| | | | | | | |
|------+-----------+----------------------+-------+------+-------+------|
| | | | | | | |
|------+-----------+----------------------+-------+------+-------+------|
|......| | | | | | |
-------------------------------------------------------------------------
"__" ____________ 200_
Bank's President/Chairman ___________ __________________ (signature) (name)
Auditing company's manager ___________ __________________ (signature) (name)
Table N 3
Structure of the Regulatory Capital
________________________________ (Bank's name) as of ____________ 200_
(thousand UAH)
------------------------------------------------------------------
| N | Indicator |Banks data | Data | Data |
| | | |according to |according to |
| | | | the results | the results |
| | | | of the | of the |
| | | | Diagnostic | Diagnostic |
| | | | Analysis | Analysis |
| | | | | taking into |
| | | | | account the |
| | | | |requirements |
| | | | | of the |
| | | | | Methodology |
|-------+----------------+-----------+-------------+-------------|
| | | | | |
|-------+----------------+-----------+-------------+-------------|
| I |Bank's | | | |
| |Regulatory | | | |
| |capital | | | |
| |(II + (III) - | | | |
| |IV - V) | | | |
|-------+----------------+-----------+-------------+-------------|
| | | | | |
|-------+----------------+-----------+-------------+-------------|
| II |Core capital | | | |
| |(1st tier | | | |
| |capital) | | | |
| |(1 + 2 - 3) | | | |
|-------+----------------+-----------+-------------+-------------|
| |of which: | | | |
|-------+----------------+-----------+-------------+-------------|
| 1 |Actually paid | | | |
| |registered | | | |
| |authorized | | | |
| |capital | | | |
|-------+----------------+-----------+-------------+-------------|
| 2 |Disclosed | | | |
| |reserves | | | |
| |established and | | | |
| |increased from | | | |
| |the retained | | | |
| |profit | | | |
|-------+----------------+-----------+-------------+-------------|
| 3 |Decrease in the | | | |
| |OK (the amount | | | |
| |of | | | |
| |underaccumulated| | | |
| |reserves; | | | |
| |intangible | | | |
| |assets minus | | | |
| |depreciation; | | | |
| |capital | | | |
| |investments in | | | |
| |intangible | | | |
| |assets; losses | | | |
| |of the previous | | | |
| |and current | | | |
| |years) | | | |
|-------+----------------+-----------+-------------+-------------|
| |of which: | | | |
|-------+----------------+-----------+-------------+-------------|
| 3.1 |underaccumulated| | | |
| |reserves for | | | |
| |asset | | | |
| |operations | | | |
|-------+----------------+-----------+-------------+-------------|
| 3.2 |estimated losses| | | |
| |of the current | | | |
| |year | | | |
|-------+----------------+-----------+-------------+-------------|
| | | | | |
|-------+----------------+-----------+-------------+-------------|
| | | | | |
|-------+----------------+-----------+-------------+-------------|
| III |Suplementary | | | |
| |capital (2 tier | | | |
| |capital) (1 + | | | |
| |2 + 3 + 4 + 5) | | | |
|-------+----------------+-----------+-------------+-------------|
| |of which: | | | |
|-------+----------------+-----------+-------------+-------------|
| 1. |Reserves to the | | | |
| |standard other | | | |
| |banks' debts, | | | |
| |standard | | | |
| |customer loans | | | |
| |and off-balance | | | |
| |sheet commitment| | | |
| |(taking into | | | |
| |account fixed | | | |
| |assets | | | |
| |revaluation) | | | |
|-------+----------------+-----------+-------------+-------------|
| 2. |Revaluation of | | | |
| |fixed assets | | | |
|-------+----------------+-----------+-------------+-------------|
| 3. |Estimated profit| | | |
| |of the current | | | |
| |year | | | |
|-------+----------------+-----------+-------------+-------------|
| 4. |Profits of | | | |
| |previous years | | | |
|-------+----------------+-----------+-------------+-------------|
| 5. |Subordinated | | | |
| |debt, included | | | |
| |in the capital | | | |
|-------+----------------+-----------+-------------+-------------|
|(III) |Additional | | | |
| |capital before | | | |
| |calculations | | | |
|-------+----------------+-----------+-------------+-------------|
| | | | | |
|-------+----------------+-----------+-------------+-------------|
| | | | | |
|-------+----------------+-----------+-------------+-------------|
| IV |Deductions (1 + | | | |
| |2 + 3 + 4 + 5 + | | | |
| |6 + 7 + 8) | | | |
|-------+----------------+-----------+-------------+-------------|
| |of which: | | | |
|-------+----------------+-----------+-------------+-------------|
| 1 |Balance sheet | | | |
| |value of shares | | | |
| |and other | | | |
| |securities with | | | |
| |non-fixed yield,| | | |
| |issued by banks | | | |
| |in the Bank's | | | |
| |trading | | | |
| |portfolio and | | | |
| |the Bank's | | | |
| |portfolio for | | | |
| |sales | | | |
|-------+----------------+-----------+-------------+-------------|
| 2 |total | | | |
| |investments in | | | |
| |associated | | | |
| |institutions and| | | |
| |subsidiaries, as| | | |
| |well investments| | | |
| |in other | | | |
| |institutions' | | | |
| |capital of 10 | | | |
| |and more percent| | | |
| |of their | | | |
| |authorized | | | |
| |capital | | | |
| |(decreased by | | | |
| |the amount of | | | |
| |actually | | | |
| |accumulated | | | |
| |reserves for | | | |
| |these | | | |
| |investments); | | | |
|-------+----------------+-----------+-------------+-------------|
| 3 |Balance sheet | | | |
| |value of shares | | | |
| |(stocks) of own | | | |
| |issue taken as | | | |
| |collateral on | | | |
| |the Bank's | | | |
| |granted loans | | | |
| |(other | | | |
| |investments); | | | |
|-------+----------------+-----------+-------------+-------------|
| 4 |Excess of the | | | |
| |total value of | | | |
| |operations per | | | |
| |one client over | | | |
| |the established | | | |
| |limit on the | | | |
| |maximum credit | | | |
| |risk per one | | | |
| |client (H7) | | | |
|-------+----------------+-----------+-------------+-------------|
| 5 |Excess of the | | | |
| |total value of | | | |
| |operations per | | | |
| |one insider, | | | |
| |over the limit | | | |
| |on the maximum | | | |
| |value of loans, | | | |
| |guarantees and | | | |
| |bails granted to| | | |
| |one insider | | | |
| |(H9) | | | |
|-------+----------------+-----------+-------------+-------------|
| 6 |Value of | | | |
| |operations with | | | |
| |insiders | | | |
| |(stakeholders) | | | |
| |with more | | | |
| |favorable | | | |
| |conditions | | | |
| |(including the | | | |
| |agreements that | | | |
| |provide for | | | |
| |accrual of lower| | | |
| |interest rates | | | |
| |and commissions | | | |
| |for banking | | | |
| |operations than | | | |
| |usual) | | | |
|-------+----------------+-----------+-------------+-------------|
| 7 |Total | | | |
| |investments in | | | |
| |other banks | | | |
| |under the | | | |
| |conditions of | | | |
| |subordinated | | | |
| |debt | | | |
|-------+----------------+-----------+-------------+-------------|
| 8 |Balance sheet | | | |
| |value of | | | |
| |securities in | | | |
| |the Bank's | | | |
| |trading | | | |
| |portfolio, | | | |
| |excluding the | | | |
| |Bank's own | | | |
| |securities | | | |
|-------+----------------+-----------+-------------+-------------|
| | | | | |
|-------+----------------+-----------+-------------+-------------|
| V |Deductions | x | x | |
| |according to the| | | |
| |Methodology (1 +| | | |
| |2 + 3 + 4) | | | |
|-------+----------------+-----------+-------------+-------------|
| 1. |Balance sheet | x | x | |
| |value of | | | |
| |securities | | | |
|-------+----------------+-----------+-------------+-------------|
| 2. |Gaps between | x | x | |
| |assets and | | | |
| |liabilities with| | | |
| |the maturity of | | | |
| |more than 1 | | | |
| |year, which | | | |
| |exceed the | | | |
| |actually paid | | | |
| |authorized | | | |
| |capital | | | |
|-------+----------------+-----------+-------------+-------------|
| 3. |Total | x | x | |
| |liabilities that| | | |
| |are not repaid | | | |
|-------+----------------+-----------+-------------+-------------|
| 4. |Other | x | x | |
| |adjustments | | | |
|-------+----------------+-----------+-------------+-------------|
| | | | | |
------------------------------------------------------------------
"__" ____________ 200_
Bank's President/Chairman ___________ __________________ (signature) (name)
Auditing company's manager ___________ __________________ (signature) (name)
Table N 4
The information on asset operations for the calculation of the regulatory capital adequacy limit
_________________________________________ (Bank's name) as of ____________ 200_
(thousand UAH)
------------------------------------------------------------------------------
|N з/п | Indicator |Bank's data|Data according|Data according|
| | | |to the results|to the results|
| | | | of the | of the |
| | | | Diagnostic | Diagnostic |
| | | | Analysis | Analysis |
| | | | | taking into |
| | | | | account the |
| | | | | requirements |
| | | | | of the |
| | | | | Methodology |
|------+---------------------------+-----------+--------------+--------------|
| | | | | |
|------+---------------------------+-----------+--------------+--------------|
| 1. |Total assets, included in | 0 | 0 | 0 |
| |the calculation of the | | | |
| |regulatory capital adequacy| | | |
| |limit (H2), including | | | |
| |off-balance sheet | | | |
| |instruments | | | |
|------+---------------------------+-----------+--------------+--------------|
| | | | | |
|------+---------------------------+-----------+--------------+--------------|
| | assets weighted by | | | |
| | the risk ratio | | | |
| | 0% | | | |
|------+---------------------------+-----------+--------------+--------------|
| 1.1 |Total assets | | | |
| |---------------------------+-----------+--------------+--------------|
| |assets weighted by | | | |
| |the risk ratio | | | |
|------+---------------------------+-----------+--------------+--------------|
| | assets weighted by | | | |
| | the risk ratio | | | |
| | 10% | | | |
|------+---------------------------+-----------+--------------+--------------|
| 1.2 |Total assets | | | |
| |---------------------------+-----------+--------------+--------------|
| |assets weighted by | | | |
| |the risk ratio | | | |
|------+---------------------------+-----------+--------------+--------------|
| | assets weighted by | | | |
| | the risk ratio | | | |
| | 20% | | | |
|------+---------------------------+-----------+--------------+--------------|
| 1.3 |Total assets | | | |
| |---------------------------+-----------+--------------+--------------|
| |assets weighted by | | | |
| |the risk ratio | | | |
|------+---------------------------+-----------+--------------+--------------|
| | assets weighted by | | | |
| | the risk ratio | | | |
| | 50% | | | |
|------+---------------------------+-----------+--------------+--------------|
| 1.4 |Total assets | | | |
| |---------------------------+-----------+--------------+--------------|
| |assets weighted by | | | |
| |the risk ratio | | | |
|------+---------------------------+-----------+--------------+--------------|
| | assets weighted by | | | |
| | the risk ratio | | | |
| | 100% | | | |
|------+---------------------------+-----------+--------------+--------------|
| 1.5 |Total assets | | | |
| |---------------------------+-----------+--------------+--------------|
| |assets weighted by | | | |
| |the risk ratio | | | |
|------+---------------------------+-----------+--------------+--------------|
|1.6. |Long-term asset-based | | | |
| |operations with maturity | | | |
| |mismatch | | | |
|------+---------------------------+-----------+--------------+--------------|
| 1.7 |Gross open currency | | | |
| |position on all foreign | | | |
| |currencies and bank metals | | | |
------------------------------------------------------------------------------
"__" ____________ 200_
Bank's President/Chairman ___________ __________________ (signature) (name)
Auditing company's manager ___________ __________________ (signature) (name)
Table N 5
Summary of the results of of lending operations analysis of
_______________________________ (Bank's name) as of ____________ 200_
(thousand UAH)
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| N | Indicator |Total debt on lending |The share | Provisions for the analyzed debt on lending operations | Provisions for the total debt on lending operations |The amount of provisions that still has to be|
| | |operation according to| of the | | | accumulated |
| | | the Bank's data | analysed | | | |
| | | | debt on | | | |
| | |----------------------| lending |--------------------------------------------------------------------+--------------------------------------------------------------------+---------------------------------------------|
| | |Principle|On interest |operations| actually accumulated |Data according to the |Data according to the | actually accumulated |Data according to the |Data according to the |Data according to the |Data according to the |
| | | debt | rate/ | in the | by the Bank | Diagnostic Analysis | Diagnostic Analysis | by the Bank | Diagnostic Analysis | Diagnostic Analysis | Diagnostic Analysis | Diagnostic Analysis |
| | | |commissions |total debt| | | taking into account | | taking into account | taking into account | | taking into account |
| | | | |on lending| | | the requirements of | | the results of | the requirements of | | the requirements of |
| | | | |operations| | | the Methodology | | extrapolation |the Methodology taking| | the Methodology |
| | | | |(principle| | | | | | into account the | | |
| | | | | debt) | | | | | | results of | | |
| | | | | | | | | | | extrapolation | | |
| | | | | |----------------------+----------------------+----------------------+----------------------+----------------------+----------------------+----------------------+----------------------|
| | | | | |principle|on interest |principle|on interest |principle|on interest |principle|on interest |principle|on interest |principle|on interest |principle|on interest |principle|on interest |