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ALM koncept u funkciji agregata i resursa banke
ALM concept in the function of aggregates and resources of a bank
Ključne reči: upravljanje aktivom i pasivom; bazični ALM; trezorski ALM; struktura aktive i pasive
Keywords: asset and liability management; basic ALM; treasury ALM; asset and liability structure
Sažetak
ALM koncept predstavlja model upravljanja aktivom i pasivom bilansa stanja poslovne banke. Prvi put se pojavljuje krajem 70-tih godina prošlog veka u SAD-e. ALM koncept se pojavljuje kao potreba upravljanja agregatima u aktivi i resursima u pasivi bilansa stanja poslovne banke. Koncept se primenjuje radi efikasnog upravljanja: kreditnim, kamatnim, valutnim, operativnim rizicima i rizicima likvidnosti i profitabilnosti poslovne banke. ALM koncept polazi od strategije da je neophodno analizirati vertikalne odnose u okviru agregata (aktive) i resursa (pasive) poslovne banke, kao i horizontalne odnose između iste ročne strukture agregata (aktive) i resursa (pasive) poslovne banke. Dobro postavljanje relacije u bilansu stanja banke imaju pozitivne efekte na bilans uspeha banke i njenu profitabilnost. Stoga je neophodno dnevno analizirati plasmane banke (kratkoročne i dugoročne), ulaganja u hartije od vrednosti i ulaganja u osnovna sredstva banke, kretanje depozita banke, visinu pribavljanih kredita i kretanje kapitala banke. Analize ALM koncepta treba da pruže odgovore na: visinu aktivnih i pasivnih kamatnih stopa, visinu naknada i provizija, prinos na hartije od vrednosti, stanje žiro računa, likvidnost i profitabilnost poslovne banke. Za očekivati je da će sa razvojem bankarskih poslova "menadžment tim" banke, odnosno prihoda i rashoda banke sve više koristiti ALM koncept u cilju donošenja racionalnih i efikasnih poslovnih odluka.
Abstract
The ALM concept is a model of asset and liability management in the balance sheets of commercial banks, which first appeared in the USA in the late 1970s. The ALM concept features as a requirement in managing aggregates in the assets and resources in the liabilities of commercial banks' balance sheets. The concept is applied to efficient credit, interest rate, foreign exchange, liquidity and profitability risks management in commercial banks. The ALM concept stems from the strategy that it is necessary to analyze the vertical relations within a commercial bank's aggregates (of assets) and resources (of liabilities), and also the relations between the same maturity structure of a commercial bank's aggregates (of assets) and resources (of liabilities). Well-established relations within the bank's balance sheet produce positive effects on the bank's profit and loss statements and its profitability. It is therefore necessary to perform daily analyses of the bank's short-term and long-term placements, investments in securities and investments in the bank's fixed assets, trends in the bank's deposits, amount of obtained loans and the bank's capital movement. The ALM concept analyses should provide reply to the amounts of asset and liability interest rates, amounts of fees and commissions, return on securities, current account balance, liquidity and profitability of the commercial bank. Bank management teams is be expected to use the ALM concept increasingly with the development of banking operations, i.e. banking revenues and expenditures, in order to make rational and efficient business decisions.
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