Importance Recently, in conjunction with the crisis processes observed in global and domestic economies, the problem of creating an optimal assets structure of the banking sector institutions in the Russian Federation has assumed more relevance. Objectives The purpose of the article is to formulate and solve the problems of determining a new approach to an evaluation of an optimal structure of credit institutions' assets on the basis of generalization and systematization of methodological developments, which have been proposed by the domestic and foreign researchers. Methods Based on the qualitative content of characteristic to be determined, and which are available for data calculation, I propose a method for calculating an optimal structure of working assets of commercial bank on the basis of structural average values. Results I conclude that the existing techniques for the evaluation of bank's assets and liabilities structure to a certain extent are complicated for rapid analysis, since they imply the use of not only rather expensive software and hardware, but they also require time for carrying-out of proper analysis and obtaining of valid conclusions. Using econometric methods, the paper analyzed the structure of 370 Russian credit institutions' assets. The total assets constituted 62% of all banking sector assets, which enabled to propose the new criteria for evaluating an optimal structure of the banks' assets. The paper proposes new criteria of optimal structures of bank's assets, which take into account the main directions of placement of monetary resources in the area of lending and investment activities ensuring banks' profitable operations. The article carries out quantitative (interval) evaluation of an optimal structure of operating commercial bank's assets, which can be used by bank analysts and experts in their practical work. Conclusion and Relevance I opine that the proposed interval of the relative share of monetary resources, which are allocated as loans to the real sector of economy and to population, as well as to the stock market, can be seen as guideline while assessing the actual structures of banks' operating assets.
Keywords: credit institutions, assets, bank, optimal structure, correlation, regression analysis
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