Selection and justification of reliability indicators of a commercial bank

The relevance of the topic of the article is associated with a decrease in the stability and reliability of credit institutions, including universal commercial banks in the context of the growing crisis in the Russian economy and its banking sector. Particularly sensitive for banks is the problem of loss of reliability against the background of increasing risks, a decrease in profitability and profitability of capital advanced into assets of lending and investment activities. The aim of the work is to clarify the phenomenon of «reliability of a commercial bank», a comparative analysis of domestic and foreign methods for assessing the reliability of credit institutions, selection and justification of a complete and consistent set of indicators - primary indicators of reliability, grouped into sections: capital adequacy, loan portfolio risks, quality of working assets, profitability of equity and borrowed capital, etc., development of a procedure for assessing and rating banks in terms of reliability using these indicators. The paper presents practical calculations and estimates the reliability of four commercial banks that differ in capital, scale of activity, priorities in terms of profitability, risk and liquidity. The obtained estimates turned out to be comparable with the real assessment of the level of reliability of the studied banks and made it possible to draw a conclusion about the adequacy of the proposed model to the real state of the Russian banking sector.