ESSENCE OF BANKS FINANCIAL RESOURCES AND CLASSIFICATION

Abstract

The purpose is an attempt to study the essence of the financial resources of the bank. Methodology. In this paper, the author studied the issues of formation of financial resources of the bank, analysis, structuring, effective management. The basis of the study was the work of Russian and foreign scientists and researchers groups. Total compare and analyze the essence of the definition of financial resources 9 scholars (groups of scientists), who were divided into three groups. The results of the study show that there is no single definition of the financial resources among the domestic and foreign scientists, but the interpretation of the concept of banking financial resources are very similar. The first group of scientists determines the bank resources as the total amount of funds available to the bank, which are used to carry out active operations. The second group of scientists gives a broader definition of the essence of banking resources. They believe that the bank is a collection of resources of their own and «foreign» (attracted) funds that are used to carry out active operations. The third group of scientists lead the most accurate, thorough and comprehensive definition of bank resources. According to them, banking resources - a combination of their own, attracted and borrowed funds, which are held by a bank and used to carry out banking activities. As a result of the study, the analysis of the three definitions given in three groups of authors, the rationale for allocation of loan and deposit resources, due to the nature of attraction Srokowo, management and cost of resources by the author formed the following definition of the financial resources of the bank. Thus, the financial resources of the bank - a collection of funds that are at the disposal of the bank and consist of equity capital of the bank, borrowed and borrowed funds, received by the bank on the terms of urgency (a certain date), against compensation, and used the latter to provide the full range of banking services. The practical implications. Implementation interpretation of financial resources of the bank according to the given definition of the author allow banking institutions weighed approach to resource mobilization policy, conservation and optimal proportions to maximize profits. Issues related to the financial resources of the bank, require further study to find new ways to supplement the financial resources of banks. Value/originality. As a result of the study, an analysis of the definitions of the three groups of authors highlight the necessity of loan and deposit resources, due to the nature of attraction Srokowo, management and cost of resources.