ESSENCE AND FEATURES OF THE RATING OF BANKS IN UKRAINE

Анотація

ГРОШІ, ФІНАНСИ І КРЕДИТThe article explores the essence of the notion of rating as a method of comparative evaluation of the activities of market entities.The approaches of scientists to the definition of "rating" and "bank rating" are generalized.It is established that domestic and foreign scientists consider the "bank rating" from different aspects, within which there are several definitions related to the same basic category.It is suggested that the rating of a bank's financial condition means a comprehensive assessment of a bank's financial condition by a standardized scorecard, in order to bring the banks into a comparable form and, as a result, to determine the position of an individual bank with respect to other banking institutions.The main categories are distinguished on the basis of which the essence of a rating evaluation of a bank's activity is determined, namely: system, method, evaluation, process, characteristic, indicator.The main features of banking ratings are grouped together (analysis of the financial position of the bank and the conclusion of a single integrated assessment, determining the location of the bank among other banks, studying the dynamics of bank reliability, forming the image of a banking institution, expanding international contacts, etc.).The rating of banks in Ukraine by the NBU is based on the CAMELSO rating system by the following components: capital, assets, management and corporate governance, income, liquidity, market risk sensitivity, operational risk.The basis of the CAMELSO rating system is risk assessment and rating based on the following major components: capital, assets, management and corporate governance, income, liquidity, market risk sensitivity, operational risk.Based on this methodology, the analysis of banks' ratings on the components of CAMELSO rating system in 2017-2018 in Ukraine was performed, according to which as of the end of 2018, 59 banks have already received a comprehensive rating.In the context of changing priorities for outbound banking supervision, the focus of supervisory actions has changed: from assessing compliance with supervisory requirements and mandatory application of impact measures for all identified violations -to assessing risky areas of activity by identifying "problem areas" and providing constructive and effective recommendations for the future re-offending) based on best practices and professional judgment.

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