METHODS OF ECONOMIC ASSESSMENT OF CREDIT RISKS BY LOAN PORTFOLIO
Irina A. Kuzmina – PhD in Economic sciences, associate Professor of accounting, analysis, Finance and taxation of the Academy of FSIN of Russia, Ryazan, Russian Federation, RSCI SPIN-code: 9478-2139, E-mail: firstname.lastname@example.org
Abstract. The article analyzes the process of assessing credit risk on low-debt portfolios of credit institutions as well as practical recommendations for a qualitative analysis of the solvency of potential borrowers. The relevance of this topic is due to the need for timely monitoring by credit institutions of the formed reserves for possible losses on loan and equated debt to the level of credit risk on various loan portfolios in order to maintain profitability and reliability in the financial market. The article describes some methods used in the assessment of credit risk for low-debt assets; provides recommendations for the development of internal regulations and policies for assessing the financial position of borrowers, taking into account the specifics of their activities; defines the criteria for materiality in the amount of receivables; defines the procedure for assessing the creditworthiness of the exclusion of the formal approach by specialists of credit institutions. This article can be useful for readers, employees of credit institutions in order to properly assess the credit risk and the actual formation of reserves for possible losses for both low-debt loans and high-risk assets.
Keywords: economic valuation, credit risks, loans.
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Kuzmina I.A. Methods of economic assessment of credit risks by loan portfolio. CITISE, 2019, no. 5, pp. 101-109. DOI: http://doi.org/10.15350/24097616.2019.5.09