Tuapa 4 VM3Y4EHVE BAPMAIIMU B nannoit rrape paccMaTpupaiorca NoKasaTenH CTeneHM BapHallHH, XapakTepHCTMKM CTpyKTypbI H CbopMbl pacripeeneHHA, a Take NpaBn- TO CIOKEHUA THCHepcHit, MOpAAOK ero UCHOMb3OBaHHA UIA H3y4eHHA cBASH MeEx1y UpHsHaKkamu. [pu nayyeHun MpemCTaBeHHOTO MaTepHa- 4a BAKHO YCBOMTD HasHavenve ITUX MOKasaTeseit M MX pacser. 4.4. Tloxasateam papnauaa CraTucrneckast COBOKYTHOCTH MO OMpeesIeHHIO BKIIOYAET OHO- KaveCTBeHHble B peyemax M3y4aeMOil 3aKOHOMEPHOCTH H B TO 2Ke Bpe- Ms Bapbupyioume emMHMUpI. Ja Toro YTOObI CYT O THNMYHOCTH cpeaneii yu annoii copoKynuocru, ee CaeAyer AOMIOMHUTS MOKasa- TeIAMM, XapakTepH3YIOUIMMH BapHallHlO BEMYMMbI H3y4aeMoro TIpH- suaka. B pave ciy4aes pail pacripeeseHHa, NOCTpOeHHbIe M0 O;HOMY MW TOMY 2Ke IpH3Haky, MOryT MIpH OHO M TOL Ke BEH4MHe ero CpeqHe- TO YPOBHa HMeTD pasHyio CTeneHb BapHalHn aTOrO Mpusnaka. HoxaxKem aTO Ha Cileaylouem mpuMepe (Tabu. 4.1). TaBmuya 4.4 Koanuecrao cyetos puanyeckux ann, o6cay:kHBaeMbIx pHHaaMt KOMMep¥ecKHx 6anKos (TBIC. en.) Dumiansi 6arkoe Bank 1 Bam 2 1 60 124 2 2,5 15 3 5,2 32 4 5,6 20 5 93 95 Moro 28,6 28,6 Cpennaa 57 37441, Tloxasarean papuanan 65 Jlanie, mpupesennpie B Tabs. 4.1, cBuzeTemPCTBYIOT 0 TOM, YTO cpesHee ¥HC70 O6cyKUBAeMBIX OHM (pUMAIIOM CyeTOB (cpusH4eCcKUX JIM B Kaxk10M Gane ojtMHaKkoBoe — 5,7 TbIC. e/. BMecre c Tem pasiHuHst (Bapwanua) 10 KomMYecTBy OOcayxKHBaeMbIX CueTOR KIHeHTOB Gomee pesko BbIpaxkeusl y uHatos 6auKa 2, vem y custvanoe banka 1. Jl M8MepeHiA CTeTeHM BapHalMH EMH COBOKYMHOCTH 110 H3y- yaeMOMy MIpHsHaky MCTIOMDayIOT AGCOMOTHHIE H OTHOCHTEMbUBIC 10Ka- saTeiH BapHalMn. K a6comomuvim xapaxmepucmukam eapuayuu oTHocaTCA pasMax Bapuann (R), cpemtiee muneitoe orkouenne (d); mucnepens (07) WM CpejtHee KBaspaTHyeckoe OTKIOHEHHEe (0). Omuocumejonvle xapaxmepucmuxu eapuauuu paccdnTplBalorcs Kak OTHOMeHHe aGCOMOTHbIX MOKasaTedeli CreneHM BapMaLMH K cpemHeEMy YpoBIio Hgy4aeMoro Mpusuaka. Tak, OTHOCMTeNbHbIi pasmax BapvallHH Kr = (R/X)-100; orHocuTenbHoe aunetinoe orkmonenue Ky = (d/X)-100; Koadpunwent BapHanHn v = (6/X) + 100. Pasmax papnauun (R) page pasnoctn Mexsy Han6omputel (max) MW HaMMenbulelt (Xin) BAPHANTAMH TIpUsHAKa: R= Xmax — Xin: DTOT NoKasaTeab UpEACTABMAET MHTEpec B TeX CYYAAX, KOTIA BaIK- HO 3HaTb MpesesIbI BApHaltMM NPHsHaka, HallpHMep Mpesesb! BapualMut cTaBOK MpoueHta HO KpexUTAM M AeMO3snTaM KpeAMTUDIX Oprannsauuit ojtHoro H Toro xe pernona. Ou BocrpeboBaH TakoKe TIpH aHasiM3e HHBe- CTHUMOHHBIX MPOCKTOB B YCIOBHAX PUCKA: M3 ABYX MpoeKTOR TOT cum TaeTca GoTee PHCKOBAHHDIM, Y KOTOPOrO pasMax BapHallMN aKCIIEpTHOT OI€HKH OrkHaemoro atppekTa BBILIe. TlpogomKas paccmotpenne Hamero mpumepa (cM. TaGst. 4.1), oTMe- TM, YTO TIP O/HOMi H TOIL Ke BEMMUMHE CpeHETO YMCIa JMCBEIX CIC TOB PUBHYECKUX AHH, OOcAYAUBAeMDIX OUTHM diIiaOM, pasMax Ba- pau no sTOMy NoKasatesio y :pusHaoB Ganka 1 3HadNTesIbHO MeHb- me, ¥em y cpustmanos banka 2: 3,3 rec. ex. mpotus 10,9 thre. ex. Jeno- Bad AKTUBHOCTD cbusaoOB Sanka 2, o¥eBU/HO, CKMaj{bIBaMACb TOs BIT aHueM Goslee pasHoobpasHbIx ycsoBHil, KOTOpHIe HM OMpeAerMAM pes- kHe pasMuna B MacurTa6ax Mx oneparnit ¢ KmHeHTamu. CaenoBaTestb- HO, BOSHUKaeT BOMIPOC, HACKOAbKO TOUHO paccuMTaHHad Wa (PPUsIMaOB Ganka 2 cpeaHaa BemMuMHa INcHa OOcay>KHBACMDIX CYeTOB KIHeHTOB xapakTepHsyeT ero MHAMBMAYANbHbIi ypoBerth OTAeADHDIX (pusHMarOB, ‘T.€. BONPOC O THNMUHOCTH CpesHeli. OnHaKo XapakTepucTuKa crenenu BapHallMM C MOMOUILIO ee pasMaXa ABIAETCA HEOCTATOMHOH, TaK Kak BeIMYMHA ITOFO MOKasaTesA 3aBHCUT OT sHaYeHMii TOMbKO WByx Kpail- WX BapHauT MpusuaKa, Jl o606menna Bcex pasmMuHit BENMUMH TIpH- $= 193766 Tana 4. Hisyserme napuanam 3Haka B M3y4aeMOli COBOKYMHOCTH MicHONBsyIOT NOKasaTeM CpemHero JIMHeHHOFO M CpeHeTO KRaspaTHYecKOrO OTKIOHEHHi, KOTOpHIe MMeIOT Te Ke ENMHMIbI MSMepeNUa, YTO M BapHaHTsI MpHsHaka, M ero cpemHAA Bemmunna. [lopanox pacuera 9Tux noKasareneli 114 HecrpymmMpoBal- HbIX H CCpyMMIMpOBAHHEIX WaHHbIx pasiH4en. Cpednee nunetinoe omxnonenue (d) — sto cpequas apucdmetuueckat M3 a6COMOTHBIX OTKIOHEHMH BapHaHT IpusHaka OT cpemHeli apucpMe- TMYeCKOl BenMunHDI. J\1A pacuera 9TOTO NOKa3aTeIA MPpHMeHAIOT cae- ayroutme (popmysbr: © JUId HECrpyIIMpoBaHHEIX JaHHBIx qe Elen n THe x; — 3Ha¥eHHe npusuaka y i-it eqMHMUEI COBOKyMHOCTH; X — cpex- HAT BEAM NpH3haka B COBOKYMHOCTH; nm — YHCIIO EAMHML COBOKYTI- HOCTH; © AJA CIpyIUMMpOBAHBIX AHHbIX Dia - Ff Lh B pacuerax orknonenua mpeqctasnenpi 6e3 yueta 3HaKa, Tak Kak mo cBoiicrBy cpeaHei apudmeryeckoit cyMMa OTKMOHeHMH HHAMBH- AYAMbHbIX 8HAYeHMIi IpHsHaka OT cpesueli pana Hy 0, Ito orpanuun- BaeT BEMIMHY CpeHerO WMHetHOTO OTKIOHCHHA Kak Mepbt BapHalMit IIpusHaka, 3a MCKJIOUeHHeM Tex Culy4aeB, KOra CyMMMpoBaHUe NOKasa~ Teneli 6e3 yueTa 3HaKOB MMeeT 9KOHOMMYeCKHii cMBICH. B cBa3v ¢ THM 6ozee mMpoKoe pactpoctpakenMe B KavecTBe MOKasaTemsA CrerieHH Ba- pHalluu Noy HMO CpeaHiee KBaxpaTHYeCKoe OTKMOHEHHE. Cpeduee xeadpamuueckoe omxnonenue aBasetca abcomorHoit Me- poit Bapwalun u mpeqcraBaser coGolt KopeHb KBaxpaTHbIit M3 WMCTep- cu. CMbICIOBOe CofepxKaHHe 9TOFO TOKasaTeMA TaKoe Ke, KAK HM Cpejt- HeTO JMHeHHOTO OTKMOHeHHA: YeM MeHbUIe ero BENMUMHA, TEM O;- HOPOMHEe COBOKYMHOCTb M TeM, COOTBCTCTBeHHO, THMMIHee cpennAA BeMYHHa. Jlucnepcueti 0° wasvipaerca cpenuuit KBaypaT OTKTOHeHMi sHa4e- nuit I1pu3Haka OT ux cpefHell BEMMYMHEI. JTOT MOKasaTesb CMMHMIL H3- MepeHua He uMeet. B 3aBMCHMOCTH OT HCXOMHBIX JaHHBIX AUCTepCHio MOKHO BLIMHCIATb 10 cpeqHei apHcpMeTH4ecKol mpocTolt HAM B3Be- menuoit. Ja ee pacueTa UcTOmB3yIOT CaemyIomMe (popMy BI: