3.5. СОВЕРШЕНСТВОВАНИЕ МЕТОДОЛОГИИ ОЦЕНКИ РЕЗЕРВОВ НА ВОЗМОЖНЫЕ ПОТЕРИ ПО ССУДАМ ДЛЯ СДЕЛОК ВЫКУПА ДОЛГОВЫМ ФИНАНСИРОВАНИЕМ (LBO)

Translated title of the contribution: 3.5. Improvement of the methodology of evaluation of reserves for possible losses on loans for debt financing debt transactions (LBO)

Research output: Contribution to journalArticle

Abstract

In the current Russian economy, the implementation of mergers and acquisitions is one of the most promising ways to expand the scale of business and develop new markets. At the same time, in the conditions of limited profitability and a deficit of own capital for financing, credit resources are attracted. For banks, participation in these transactions is associated with both high profitability and significant risks, which require a methodology for their correct assessment. The authors propose an author's approach to determining the quality category of loans and the level of reservation for loans granted for debt redemption purposes (LBO). Within the framework of this approach, a methodology for changing the level of credit risk of the LBO transaction has been developed, which can serve as a justification for clarifying the quality category of the loan and reducing the level of reserves. The application of this methodology will allow banks to provide a more reliable assessment of the riskiness of loans and ensure a reasonable capital saving.
Translated title of the contribution3.5. Improvement of the methodology of evaluation of reserves for possible losses on loans for debt financing debt transactions (LBO)
Original languageRussian
Pages (from-to)112-119
Number of pages8
JournalАудит и финансовый анализ
Issue number5-6
Publication statusPublished - 2017

GRNTI

  • 06.00.00 ECONOMY AND ECONOMIC SCIENCES

Level of Research Output

  • VAK List

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