Conclusion

Carried out research of the study of the formation and strengthening the resource base of banks in a market economy has shown that the formation of the resource base, which includes not only the attraction of new customers, but also the constant change in the structure of sources of resource mobilization, is an integral part of flexible management of assets and liabilities of commercial bank. Effective liability management suggests the implementation of a competent deposit policy, which is based on maintaining the required level of diversification, providing opportunities to attract financial resources from various sources and maintenance of balance with the assets on timing, amount and interest rate.

In addition, the scope of activities of banks, defined by the object of its active operations, depends on the total amount of resources available to them, and especially the amount of borrowed funds.

Management of bank resources is a complex process of their formation and placement, which faces certain restrictions in the form of prudential standards developed by international and national supervisory authorities.

Equity capital for a commercial bank, as for any other commercial structure is the core activities that define its scope and volume of resource mobilization. In other words, the activity of commercial banks is largely determined by the size and structure of the equity.

The analysis allowed us to draw the following conclusions:

The share of capital in total equity of the bank shows the extent of forming its own capital through equity. The share capital as compared to 2010 decreased, but not by much: in the period 2010-2012, its share has decreased by 0,25%.

Analyzing the dynamics of the bank's own funds it can be concluded that the observed downward trend of total equity by reducing the share premium 0,16 % and retained earnings 55,49 %.

Other provisions in 2012 compared with 2010 have a positive trend and increased by 52,18%. However, the increase of this indicator is negative and may be associated with increased risks of banking (credit risk, interest rate risk).

Shareholders' equity decreased over the period from 413.746 to 307.969 million tenge that is decreased for 105,777 million tenge.

Analyzing the dynamics of changes in Return of Equity of JSC "Kazkommertsbank" we see a decrease in the rate of Return of Equity from 5.53% in 2011 to 5.18% in 2012 which means the decrease in efficiency in the use of equity. Return on equity decreases with the decrease in net profit.

In calculating the capital adequacy ratio as at 31 December 2012, 2011 and 2010. The Bank included in the calculation of capital obtained a subordinated loan in the amount not exceeding 50% of Tier I capital. In the event of bankruptcy or liquidation of the Bank, repayment of this debt is the Bank's liabilities to all other creditors. For the years ended December 31, 2012, 2011 and 2010. The Bank fully complied with all established requirements for the capital.

There is a tendency to the increase in the volume of deposits.

The share of retail deposits exceeds the share of deposits of legal entities in Kazkommertsbank, but the volume of retail deposits goes up rapidly. The volume of retail deposits starts to catch up with the volume of deposits of legal entities.

In comparison with other banks, the growth of retail deposits and deposits of legal entities is not high. This is explained by the fact that Kazkommertsbank reduced interest rates on its deposits.

The share of time deposits exceeds the share of demand deposits. There is a tendency to an increase in volume of time deposits and opposite tendency to decrease in volume of demand deposits.

Customers prefer to keep money in tenge.

Kazkommertsbank took out most of loans under repurchase agreements (65%).

In 2012 the volume of non-deposit resources was 109,974 mln, 2011 - 91,877 mln, 2010-147,138 mln. In comparison with 2011, we can see the tendency to the increase in volume of non-deposit resources, but we want to notice that the volume of non-deposit resources in 2010 was higher than in 2012.

As at 31 December 2012, included in loans and advances from banks and other financial institutions are loans under repurchase agreements of KZT 71,486 million (2011: KZT 27,937 million, 2010: KZT 26 million).

According to the analysis of deposit and non-depository sources, we can see that the volume of deposit sources is equal to 1.5 trillion tenge or 74% from all sources, while the volume of non-depository sources is equal to 548 billion tenge or 26%. On the basis of analyzes, we identified that the deposit is the main source of funding. In comparison with 2010 (69%) and 2011 (72%) KazCom attracts more depository sources of funding. The cost of deposits – 4,2% for 2012, average cost of non-depository sources – 7,041. On the basis of this statistic we can say that deposits are cheaper sources than non-depository sources.

According to analysis in asset-liability management, we can see that over the last 3 years Bank's assets are reduced. In comparison with 2010, assets decreased by 243 billion tenge. Liabilities of the bank also declined. Decreases associated with the attempt to bring the reserves under IFRS in accordance with the requirements of regulatory standards. As a result, the rate of the allowance for losses on loans and total loans increased from 25.1 to 32.5 percent.

This increase in reserves should be treated as a single measure. It was created because of the high uncertainty that has arisen due to several factors, including the adoption of Basel III, the transition of regulatory requirements for provisions from regulatory to IFRS, and the introduction of dynamic provisioning.

In the sense of liquidity it almost meets standards in general. Bank liquidity is broken in the short-term period; it means Bank will not be able to cover its current liabilities unless the depositors would lose their confidence in the bank at one time.

It follows that there is liquidity risk, but not too obvious, such as it is part of the banking policy and management of the bank does not consider that all depositors want to withdraw their deposits at the same time. In general, the bank's liquidity is maintained relatively close to the standard values.

The implementation of Basel III has strengths and weaknesses. Advantage of Basel III is the creation of additional capital. Also Basel directed towards the reduction of operational risk and liquidity risk. Weaknesses are that the banks will have to not only reduce the current minimum lending period exceeding one year, but also encourage customers to repay previously issued the medium and long term loans for balancing their assets and liabilities as soon as possible. The second disadvantage is that it reduces competition and leads to the increase in number of the various micro-credit organizations.

The problem of lack of long-term funds by Kazakhstani banks can be solved by the fact that the American version of the certificate of deposit is issued for a longer period of time (usually 3 months to 5 years), while the secondary market of this tool really works. So, for early return on investment certificate holder can simply sell it instead of withdrawing money from the bank. This, in turn, is a solution to the problem of liquidity. Instead of mass panic withdrawals in volatile periods for the economy people can sell their certificates. The main thing is that the likelihood is high that before the repayment the money will remain in the bank, unless, of course, the possibility of an early withdrawal is not spelled out in the contract. In any case, the customer always has the right to choose, and still have the opportunity to return money quickly and relatively painless in terms of loss of a part of revenue. The presence of such a possibility could have a positive impact on the attitude of the banking system as a whole. An increase in supply of certificates of deposit in the secondary market, of course, will have its decreasing effect on the price, but it's still better than to solve the problem in the courts. However, the interest paid on certificates of deposit is higher than on conventional deposits. As a result, the both banks and depositors are happy.

As a result, banks receive long-term liabilities at a predetermined price, the population has income higher than for time deposits, return on investment and more money does not harm the banks and significantly less likely to lead to the settlement of the issue through the courts.