The specifics of assessing the quality of the loan portfolio upon assignment of claims

Abstract

Purpose: this article presents an urgent problem that arises when assessing the financial stability of banks – the lack of important information for analysis in published and open reporting. Discussion: despite the actions of the Central Bank of the Russian Federation to improve the stability and overall «transparency of the banking sector» by creating new and changing the existing methods for calculating indicators and standards, over the past few years, the trends described have not eliminated the problems that arise when considering the bank's activities in terms of its aggregated indicators, reflected in the published reports. However, a significant issue arises related to the disclosure of data that is currently management reporting, and possible negative actions by users for the purpose of speculation and unfair competition. Results: the author made proposals for accounting assignments and reflecting data in published reports. The results of the research confirmed the possibility of practical use of information for a real assessment of the quality of the bank's loan portfolio.