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Crediting legal entities from Russia. Methods for assessing the creditworthiness of the applicant - a legal entity

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PRIVATNEINSTALLATIONGOODEDUCATION

"INSTITUTEREGULARADMINISTRATION"

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discipline : bankingon right

Topic : Ratingcredit facilitieslegalosib

Student V exchange rate

Faculty Economyіmanagement

Specialization : Management

YaroshinskaYanaPetrivna

Wedge2015 R.

Entry

I. Theoretical aspects of the borrower's creditworthiness

1 Significance of creditworthiness and its significance

2 Informational basis for assessing creditworthiness. Stages of assessing creditworthiness

3 The main methods for assessing the creditworthiness of legal entities that apply to Russian banks

Visnovok

List of victorious literature

INSTUP

Evaluation of the creditworthiness of potential applicants is one of the most important and the most important tasks of a commercial bank. Efficient organization of the process of assessing creditworthiness allows, first, to reduce the level of credit risks in the bank, and in another way, to create the necessary intelligence for good customer service to the bank, so that you can drink on credit products.

According to the lending industry of bank clients, such a financial and state-owned enterprise should be understood, which gives confidence in the efficient victorious positional costs, the ability and readiness of the applicant to turn the loan in accordance with the agreement. The introduction of various factors by banks, which can lead to default on loans, or, on the other hand, secure their return, to become a banker's analysis of creditworthiness.

When analyzing the creditworthiness of the banks, they may come up with the following: why does the building manager visconate his goiter every hour, who is ready to viskonat? On the first feed, the analysis of the financial-government sides of the activity of enterprises. Another food may have a legal nature, as well as ties to the special features of the entrepreneurs. Warehouse and zmіst pokaznikіv vyplyvayut from the very understanding of credit facilities. The stench is to blame for showing the financial and state-owned enterprise from the point of view of the efficiency of placement and the selection of the most significant costs and all the costs involved, assess the building and the readiness of the employer to make payments and terms to repay loans from the debtors. The property to turn the credit in due time is assessed by way of analysis of the balance of business, liquidity, effective recovery of credit and turnover costs, equal profitability, and the readiness to be judged by the prospects for economic development of the employer, At the same time, it is impossible for enterprises to differ significantly in the nature of their financial activity, creating a single universal and methodical methodical statement of creditworthiness and rozrahunku vіdpovіdnyh pokaznikіv. It is confirmed by the practice of our country. In modern international practice, there are also daily firm rules for what it is, it is practically impossible to protect all the specific characteristics of clients. p align="justify"> The process of crediting due to the difference in the number and various factors of the risk, which will cause the non-repayment of the position in the terms of the term.

І. THEORETICALASPECTCREDIT RATESpozalnik

1 . sustenitybeforeredistributionsupporterіїїmeaning

In suchasnіy ekonomіchnіy lіteraturі E can know takі viznachennya kreditospromozhnostі, yak "zdatnіst svoєchasno that Povny rozrahovuvatisya for svoїmi zobov'yazannyami" abo "otsіnka Bank of pozichalnika Look mozhlivostі that dotsіlnostі nadannya Yomou loan" that "ymovіrnostі svoєchasnogo Povernennya pozik that viplati vіdsotkіv in maybutnomu" .

Establish different methods for assessing creditworthiness:

1) with the improvement of financial coefficients;

2) on the basis of penny flow;

3) for the improvement of indications of business risk.

The first way is the widest in practice of Russian commercial banks. Another way to begin to expand the connection with the appearance of information about enterprises is to look at the noise about the ruble penny for form No. 4. The third way is little expansion through the informational volume, the scales help to assess the creditworthiness with the improvement of the indicators of the virobnichoї activity.

2 . Informationalbaseestimatescredit facilities. Etapiestimatescredit facilities

credit facility

One of the most important elements of the methodology for analyzing the creditworthiness of the applicant is its information base. The peculiarity of the formation and selection of the data base for the analysis of creditworthiness is due to the fact that without it it is impossible to realistically assess the risks of the possible financial contribution of credit resources from that other subject of the government.

Victory in the analysis of creditworthiness is due to the mother of such main characteristics: reliability, reliability, accessibility and efficiency. For the analysis of creditworthiness, the analysis of internal and external information is taken into account. For internal information, you can enter:

Installation documents;

Statistical soundness;

Akti revіzіy, audit and tax reverification;

Business plan and technical and economic education;

Design-koshtorisnu documentation;

Data of analytical appearance;

Data about the special warehouse to the personnel of the organization;

Accounting zvіtnіst.

The latest information comes from the dzherel, which is the position of the organization, before such information can be seen:

Vіdomosti z іnshih credit statutes about the subject of the gospodaryuvannya - the potential beneficiary;

Information from banks of these organizations that specialize;

Political information about the economic spheres of activity.

Vіdomosti about the good reputation of the promoter.

The main legislative documents that regulate the granting of credits by banks to the subjects of the state, are: Civil Code of the Russian Federation; Regulations for the Bank of Russia dated April 31, 1998. No. 54-P "On the procedure for the payment (placement) of penny dollars and their return (repayment) by credit organizations"; Regulations for the Bank of Russia dated 26 March 1998 No. 39-P “On the procedure for collecting money for operations related to bank loans and placements of penny coins, and that allocation of money for accounting transactions”; Regulations for the Bank of Russia dated March 26, 2004 No. 254-P "On the procedure for reforming reserves by credit institutions for the possibility of spending on positions, for positions and equal to it;"; Regulations for the Bank of Russia dated 28 April 1997 No. 509 "About the organization internal control at the banks."

Stages of assessing creditworthiness.

At the first stage, on the basis of the balance sheet (form No. 1) and the balance of income and cash (form No. 2), the grouping of assets and liabilities is carried out in a way of aggregated, total, or, as they often call it, the total balance of the organization and the table the main financial indicators. The criteria for grouping are the liquidity ratio in assets and the redemption term in liabilities.

The balance and the stars are needed for that, in order to calculate the most important indicators of the organization, which are necessary for the rating. Pokaznikiv kіlka: liquidity, profitability, financial stability and turnover. In my own line, all the stinks are divided into categories, for the rosacea of the skin, there is a simple formula.

At another stage, it is necessary to compare the results with the normative ones.

The third stage is the stage of stimulating the rating. The rating is the sum total of group indicators (estimations). To take it apart, it is necessary to calculate the score of the skin group. Won is calculated by way of increasing the average value of the financial indicator and the significance of the group in the global structure of the rating.

At the fourth stage, the classification of the organization is determined according to the numerical value of the rating.

3 . Mainmethodsestimatescredit facilitieslegalosib,zastosovuvanіinRussianbanks

None of the world has a single standardized system for assessing creditworthiness. Banks vikoristovuyut different systems and analysis of the borrower's creditworthiness.

There are three main methods for assessing creditworthiness.

1. Analysis of financial ratios. A similar analysis of financial coefficients qualifies for the need for skin cleansing, rehabilitating such a person in another case is not a positive moment for the activity of the organization, but such an analysis is impossibly due to objective reasons.

2. Analysis of penny flow. Estimating the size of the penny flow, the inflows and the return of the capital of the borrower in the period, during the period of crediting, are stated. On the basis of taking data, you can simulate a penny flow for the planning period.

3. Analysis of business risk. Can you name the main officials of the business risk: seasonal supply; trivality of the preservation of syrovina and materials; and etc.

The most important and most often victorious source of information about the creditworthiness of Russian banks is to respect the auditor's accounting record of the employer. This is why it is explained that the accounting record about the financial and economic establishment of the enterprise and allows to re-insurance the indicators and coefficients necessary for assigning a credit rating. At the same time, to foreign banks, and as a reminder of accounting scandals with the manipulation of data on the Zakhodi, foreign banks should be more widely victorious with alternative information, for example, from foreign courts. Otherwise, the credibility of the rating is set under sumniv.

It is very important for banks to enter the credit history of the borrower, accumulated by this credit institution. Insanely, there is a lot of nadіynoi and reliable information, prote pіd hour of laying the loan agreement in the first place can be vikoristan. And here the bank turns to independent sources of information. It's a pity, as the statistics show, that the story of which dzherel may have an episodic character.

Platopromozhnіst. As a rule, about incompetence, as a rule, there are uncritical debts of past fates, irreparable debts of a starry fate, short-term and long-term credits of banks, short-term and long-term creditors' debt collection, bank credits for manufacturers, which are not repaid at the lines.

Mainovy camp. At the borders of the analysis of the mine site of the source, a vertical and horizontal analysis of the financial situation is carried out, which allows to put together the most significant information about the changes in the structure of the cost and their zherel, as well as about the dynamics of their changes.

Liquidity. Estimation of liquidity is determined by the distinguished companies and dzherel koshtiv, which are victorious for covering various types of assets of the organization. Fallen in the spіvvіdshennya pokaznіnіv vlasnyh negotiable zabіv ta dzherela finansuvannya zasovіv vznachaєtsya z deyakoy frequent intelligence type of streamline financial stіykost_ of the worker: absolute financial stіykіst; normal financial stability; non-stable financial camp; more critical financial position.

An analysis of the activity of the largest banks shows that not all applicants of a credit institution can get a credit rating. In that hour, as the majority of great applicants otrimuyut credit rating is more important, a significant part of medium and small enterprises are closed by unholy rating procedures. This may be due to the small amount of money that is lost, and also due to the physical impossibility of the bank to assign a rating to skin care.

The business practice has accumulated sufficient evidence for the assessment of the financial status of the entrepreneurs-possessors. To this end, it can be corny and in today's minds, so we can speak with confidence about the fact that the client's creditworthiness has an individual, subjective nature of that general lack of recommendations. Unfortunately, it must be stated that a detailed algorithm is assigned to the creditworthiness rating by its own know-how of a particular bank (rating organization). We can’t speak with confidence about the rіven vplu okremyh factors on the value of the rating. Wanting different models of non-intermediate expert assessment of nutrition, the level of chinniki is overwhelmed by different experts.

Methodology for the Bank of Russia. The credit organization provides the following indications:

Coefficient of flow liquidity, which characterizes the security of business with high-quality assets and is financed as a spivv_dnosheniya of circulating assets and most of the terms goiter of business (short-term goiter for virahuvannyam balances);

Coefficient of security with wet assets, which indicates the presence of wet assets, which are necessary for financial stability, it is insured as a contribution to retail section III “Capital and reserves” and section I “Non-current assets” and section II;

Varity of net assets of the employer, as it is not guilty, but less than the amount statutory capital undertakings.

Additives to the Bank of Russia include analysis of the forecast of a penny cash flow, planning of sales and profits, as well as analysis of the business plan and technical and economic evaluation (TEO) of the loan. It is also important to know the applicant's credit history. The credit rating is not expected.

The main criterion for creditworthiness is the financial position of the employer, the analysis of which is carried out for such direct:

financial results (surplus, surplus);

Liquidity (platospromotion);

market position (business activity, competitiveness, stability of the market dynamics);

The following factors can be formulated to reveal the main criteria for assessing the applicant's creditworthiness by rating agencies.

Yakіsnі factori:

Analysis and forecast of the development of the galley;

Technological innovation;

The position of undertaking;

Evaluation of equal management;

Product range;

Competition;

Barrieri will step into the closet;

Administrative regulation;

Diversification of activities;

moisture structure, fallow levels;

Vitrate structure.

Kіlkіsnі factors:

Pokazniki penny flow;

The structure of the capital of the business (dovgostrokovі dzherela finansuvannya, off-balance sheet crops);

Indications of surplus;

Financial independence (there is a possibility of exchange of duties, connection with taken wines by goiters for insurance, withdrawal of loans, bonds).

WISNOVOK

We bulo sformulovano ponyattya kreditospromozhnostі klієnta bank yaku E viznachili yak rіven fіnansovo-gospodarskogo will klієnta on pіdstavі yakogo bankіvsky pratsіvnik robit visnovok about fіnansovu stіykіst pozichalnika, mozhlivu efektivnіst vikoristannya pozikovih koshtіv, zdatnіst i gotovnіst turn їh vіdpovіdno to drain contract. We have analyzed the methods of assessing creditworthiness with the improvement of financial ratios, penny flow, and indicators of business risk.

Expansion of the method of assessing creditworthiness - on the basis of financial coefficients. This is fully related to the victories of quiet pokaznikіv, as the most comprehensive characterization of the various aspects of the financial activity and rating.

Evaluation of creditworthiness with the improvement of the analysis of penny flows begins to be blocked by Russian commercial banks with the method of assessing the activity of business, and not so with the withdrawal of short-term credits, as well as the removal of long-term credits, the project of capital investment crediting.

The methodology for assessing creditworthiness and improving the analysis of business risk is still at the stage of development and adapted to banking practice. Knowing the indicators of the performance of the activity will allow to supplement the assessment of creditworthiness with the improvement of financial coefficients.

The borrower's creditworthiness is the main criterion for evaluating credit risk. Methods for assessing credit risk on the basis of this criterion are financial coefficients and a penny potik of a bank client.

The assessment of the financial strength of the client and the nature of the credit itself is possible on the basis of apparently well organized and sufficient information about the client. Control over the established position is composed of three stages: control over the overall credit, regular guards over the financial and government position of the employer, especially as a loan of vision to complete the trival term, i, nareshti, svoєchasnyh dіy zі zі vіd zі vіdnym bank payments (vіdіd) ).

LISTVICORISTANIYLITERATURE

1. federal law dated April 10, 2002 "About the Central Bank of the Russian Federation (Bank of Russia)" // Vіdomosti Verkhovnoi. 2002. No. 28. Art. 2790.

2. Regulations of the Central Bank of the Russian Federation No. 112-P dated April 24, 2000 "On the procedure for forming and winning the reserve fund of a credit organization."

3. Bankivska on the right: Podruchnik / For red. prof. G.G. Korobova. - M., 2008.

4. Banking on the right: the current credit system / ed. O.I. Lavrushin. - M: KNORUS, 2008.

5. Bankivska on the right: assistant / ed. O.I. Lavrushin. - 5th kind., erased. - M: KNORUS, 2008.

6. Banks and banking activities for clients / Ed. N.G. Oleksandrov, N.A. Oleksandrov. - St. Petersburg: Peter, 2001.

7. Banks of Russia for 9 months of 2008 // Bank on the right in Moscow. No. 11 (119). 2008.

8. Banking operations: Navch. help / For Zag. ed. O.I. Lavrushin. Ch.I. – M.: INFRA-M, 2007.

9. Bankivska on the right: Podruchnik / For red. Yu.A. Babichova. - M: Economy, 2004.

10. Banking risks: chief help/ Ed. O.I. Lavrushina, N.I. Valentsev. - M: KNORUS, 2008.

11. Finance, credit, banks: Pdruchnik / Ed. O.I. Lavrushin. - M: Financial statistics, 2008.

12. Kirisyuk G.M., Lyakhovsky V.S. Evaluation by the bank of the borrower's creditworthiness // Pennies and credit. 2003. No. 4.

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More on topic:

Topic 6.5. Lending capacity of applicants - legal methods and її appointments
Topic 6.5. Lending capacity of applicants - legal methods and її appointments
§3
§3. Determination of the nationality of legal entities in Russian law.
Unification and harmonization of norms for the nutrition of nationality and the legal personality of legal systems
Diyalnistst filii and representatives of foreign legal entities
§2. Grounding the nature of the legal entity of the management of internal rights as an independent subjective right
Paragraph 1. The concept of civil-legal individualization of a legal entity and the result of its activity.
Paragraph 2

- Copyright law - Advocacy - Administrative law - Administrative process - Antimonopoly and competition law - Arbitration (government) process -

The analysis of the borrower's creditworthiness includes the following methods:

1) collecting information about the client;

2) with the improvement of financial coefficients;

5) credit monitoring;

6) watch over the client's work.

The basis of the basics is the method of collecting information about the applicant. Assessing what you need as a professional rightness, ale іntuїtsіya, shards from the head of the cob data by the employer, it is possible to pardon the information. Already at this stage, the credit expert is guilty of understanding what kind of credit risk can be (high or low) when working with a creditor and what kind of lending.

Method for adjusting financial coefficients. In case of looking at the position, the terms (more and more) need to be changed from the client’s name, credit for the last period, forecast balance, income forecast, cost and income for the future period, which will change the period of the view of the position. The forecast is based on the planned rate of increase (decrease) in revenues depending on the implementation and is detailed by the client.

The coefficient of flow liquidity shows that the building owner is roaring behind his borgo's goiter. Coefficient of in-line liquidity of transferring the amount of in-line assets, tobto. koshtіv, yakі mає є є є є є є є є nієnt y raznіy forms і (koshti, zabіtorsk zaborgovanі і nіbіbіzhіh termіnі v repayment, vartosti і stock і v commodity-material іnіnії іnshih aktіvіv), s tochnymi liabilities, tobto. goiter with the closest terms of repayment (positions, borg for post-employees, for bills, budget, from salary). Yakshcho borgovі zobov'yazannya to change the client's money, wines of non-credits. On whom to sing and guide the normative values of the coefficients. The value of the coefficient, call, may be less than 1. Blame is allowed only for customers of the bank with the help of a swedish capital. The value of the coefficient of current liquidity is less than 1, which means that today the applicant is non-platospromizmable - that his disposition of liquidity is not enough to cover the flow of goiter without resolving the credit.

Coefficient of cash flow (operational) liquidity (setting of accounts receivable, short-term financial injections and costs up to the sum of flowing crops). The optimal value of the coefficient is 1, the minimum allowable is 0.6-0.7.

Liquid assets are quickly converted into preparation for redemption of the board. Tse Koshti, debіtorska borgovanіst, stock up.

Efficiency (reversibility) coefficients allow the production of more ground coats. For example, as indicators of liquidity increase for the increase in debtor's debt and stock arrears with an one-hour increase in their turnover, it is not possible to increase the creditor's creditworthiness class of the borrower.

Indicators of financial leverage characterize the level of security of the employer by the power of capital. Economical sensibility of estimating the distribution of public capital and the level of the client's debt in terms of received resources. When the financial leverage ratio is paid, all borrowings of the client's bank are insured against the bank regardless of their terms. More money earned and less than a share of wealthy capital, this is the lower class of creditworthiness. Prote residual vysnovok shy away only from the improvement of the dynamics of the coefficient of surplus.

Coefficients of profitability characterize the efficiency of the recovery of the entire capital, including the part of the profit. The statement of three types of profitability ratio shows the steps inflow of income and contributions to the profitability of the company. As often as the profit margin increased, the capital gain increased, it is possible not to lower the client's rating due to the increased leverage ratio.

The coefficients, which are to be carried out on the first hour of the analysis of creditworthiness in practice of the BAT “JSC “PUSHKINO”, are given in Table 2.2.

Table 2.2

System of financial indicators

liquidity ratio	flow coefficient
coefficient of liquidity
coefficient of efficiency (turnover)	inventory turnover
turnover of accounts receivable
turnover of the main assets
asset turnover
financial leverage ratio	spіvvіdnoshennia borgogo goiter'yazan and assets
spіvvіdnoshennia borgovykh goiter'yazan and vlasnogo kapital
relief of borgo goiter and shareholder capital
spіvvіdshenie dovgostrokovy goiter'yazan and share capital
debt relief on debt-related debt and financial assets
support for government capital and assets
support for working capital and current assets
surplus coefficient	surplus rate coefficient
rate of return
coefficient of profit margin per share
borg service coefficient	coverage coefficient
fixed payment coverage ratio

The coefficients of service to the board show that part of the profit is repaid with a hundred and fixed payments. Special meaning service rates may be due to high rates of inflation, if the amount of paid bills can be close to the main client's board and you need to revisit it. The more part of the profit is used to pay for the payment of those other fixed payments, the less it is to pay for the repayment of the goiter and the cover of the risks, tobto. more importantly, the creditworthiness of the client.

Advantages of the methodology. The method of estimating the improvement of financial coefficients is the most extensive in the practice of Russian commercial banks, and the methodology of the hundredth Russian economy is the real one. The system of financial coefficients predicts the risks for the improvement of the total borg, average standards and trends that have evolved. There is a rich side of the firm's activity.

Nedoliki. Evaluation of creditworthiness with the improvement of financial coefficients for the individual approach of the skin client. Necessary systematic analytical work with evaluation financial state the patron.

Methodology for assessing creditworthiness on the basis of financial coefficients with a minimum of negative factors:

· budёєtsya on data about surpluses;

· Vіdbivaє camp just in the past;

· Vkazuє mainly ruh circulating assets.

The number of shortfalls of the singing world is added to the assessment of creditworthiness and the improvement of the analysis of penny flows.

The method of this technique is a forward analysis and assessment:

· Platopromozhnostі potential pozachalnika;

· Strength and sufficiency of yogo capital;

· Liquidity;

· Efficiency of activity.

Withdrawal of data is awarded to praise the decision to improve the control over in-line changes in the financial position of the employer; control over the credited commercial transaction.

Credit monitoring. Control over the progress of the repayment of the loan and the payment of repayments for it is an important step in the entire lending process. Vіn polagaє at the periodic analysis of the credit file of the borrower, review of the bank's loan portfolio and conducted audit reconsiderations. Credit archive - the basis of credit monitoring. There you will see all the necessary documentation - financial statements, listings, analytical look at creditworthiness, frontier documents.

Documents grouped at the next distributed:

· Documents on the position (copies of credit data, borgo goiter, guarantee sheets, certificate of the right to sign documents);

· financial and economic information (balance sheets, information about profits and losses, analytical tables, information about penny income, business plans, tax returns);

· Ask for information about credit facilities (rates of credit agencies, phone calls, listings);

· Materials for the security of the position (documents about the right to join the Volodinnya, financial certificates about the outpost, documents about the transfer of rights for deposits and valuable papers, the outpost toshcho);

· Listing and memorandum notes (listing with a client for a loan, records of telephone calls, finishing touches on the client's flow account).

Credit practitioners and servicemen respectfully analyze the warehouse of the loan portfolio with the method of revealing the overworld concentration of loans in the first rows or in the other tenants, as well as the problematic positions, which require the bank to be handed over to the bank. Most of the above credits are re-evaluated once per bank, even though problematic positions require continuous analysis and control. Re-verification of the position can be helpful in re-analysis of financial statements, taking into account the employer's acceptance, re-verification of documentation, and security. etc.

Auditor's control may be on the basis of the following questions:

· What is the bank's credit archives, where are their updates carried out;

· Chi zdіysnyuє kerіvnitstvo and rudovі spіvrobіtniki credit pіdrozіlіv regularly obstezhennja portfolio pozik;

· Chi dpovіdaє robot credit vіddіl letter memorandum about the credit policy;

· How important is the quality of the loan portfolio;

· Chi sufficient reserve funds to the bank to cover losses on hopeless positions.

The results of the audit re-examination are reviewed by a special officer, which is given to the directors, senior committees of the bank, committee members of the bank and senior credit inspectors. At the same time, the evaluation of the strength of the entire loan portfolio at the time of re-examination was completed and the characteristics of the effectiveness of the work of the bank and the personnel of the credit institutions were given. In addition, the audience should give their recommendations on how to improve the work and change the methods and forms of lending to the bank.

The bank offers the following types of loans:

Term (one-time) credit;

credit line pіd limit vidachі;

Credit line pіd limіt billing.

For the withdrawal of a loan, legal entities can apply for a period of over 12 months, subject to such basic criteria:

Availability of turnovers for accounts (rozrachunk, current, current in foreign currencies, special), credited to BAT "JSC "PUSHKINO" and other banks.

The presence of a real, sufficient and liquid security, which guarantees the victor of all his crops, transferred by a loan agreement (outpost that bail).

Granting credits to organizations that were not previously clients of the bank, are no longer necessary at times of high-quality credits, forcing the transfer of the main financial flows, necessary to control the credit and financial state, for servicing at BAT "JSC "PUSHKINO".

Credits are given in rubles. The term of the loan is from 1 month to 1 year (up to 2 years if the barrier is not fluctuating). The interest rate for loans is set individually depending on the financial state of the organization, due to other factors. The payment of money will be spent shom_syatsya. Credits of legal entities are given in the amount of 300,000 rubles.

Credits are given for the presence of security, which can be an outpost of indestructibility, stabilization, commodity stocks in circulation. Mine, which is pledged, is insured against shkodi at the cost of a jar.

In case of crediting a legal entity, a special guarantee of the participant (if there is less than 20% of the organization), the organization's signature is issued.

To complete an application for a loan withdrawal, the applicant must submit an application form of a legal entity for a loan withdrawal and a list of documents that are added to the application form of a legal entity for a loan withdrawal. For the execution and execution of the loan agreement, the bank will charge commissions to the bank with tariffs. Crediting of legal entities is considered by the bank as a warehouse service package of its clients. The list of documents that are added to the application form is indicated in the addendum 3.

The partnership with the obzhezhenny v_dpovidalnistyu "Evrobudkomplekt" was registered on February 11, 2004, registration No. 217-R (Certificate No. 783 RNP issued on October 30, 2005)

The form of power is private. The main type of business activity is wholesale and retail trade.

Global number of practitioners TOV "Evrobudkomplekt" warehouse 28 osіb, including:

core warehouse 5 people,

servicemen 23 people

Sovereign zamovlennya, part of the state finance and the fence of the state in front of TOV "Evrobudkomplekt" is daily.

The main types of activities of the partnership are:

· purchase, delivery, saving, wholesale, distribution and distribution of future materials;

· Budіvelnі and repair work;

· Other types of activity.

TOV "Evrobudkomplekt" as a client of the bank, previously repeatedly credited to the same bank, the line for payment of debts and repayment of credits buv.

TOV "Evrobudkomplekt" turned to VAT "JSC "PUSHKINO" for clamoring about taking out a loan in the amount of 300 thousand. rubles, in the term 1 month zbіlshennya zbіlshennya zabіlshіvlіvlіvlі budіvіlіh materialiv.

Koshti, otrimani in the bank TOV "Evrobudkomplekt" plan to send for the replenishment of circulating koshtіv.

Average monthly turnover for 2009 becoming - 336.3 thousand. rub. Rozmіr nadhodzhen on r/r pіdpriєmstva vіdrіznyaєtsya stability. Over 90% of the income for the r / r of the enterprise is stored by the trade viruchka.

The most important source of information about the camp of references of a promising job seeker, his financial statements, koshtorisi, data on profits and bribes. The bank uses materials as a basis for the grounding of an application for a loan at a glance, the firm needs additional financial resources, and for the improvement of the prospects for the development of a firm in the future, taking away its income and the level of non-payment by position.

Table 2.3

Aggregation balance TOV "Evrobudkomplekt"

Article balance


Rosrahunkovy rahunok
Debtori

Working capital (total)
Main income (balance)

Main benefits - total
Usy assets

Rahunki before payment to banks
Other creditors
Congestion of in-line fate with taxes
Short string goiter - all
Zobov'yazannya - all
Capital (preferred shares)
Capital (simple shares)
Undivided surpluses

In case of a peer-to-peer analysis of the firm's balance sheet, the following features are noted in the step-by-step dynamics of business operations (Div.: Table 2.3):

1. The main stats of the asset are the rozrahunkovy rahunok, commodity stocks and the main stock. Vysoka pitoma vaga tsikh articles sound against such undertakings, and at the same time the balance of the firm has ceased to be invisible.

2. Commodity stocks of firms grew approximately 2.5 times.

3. The main koshti grew in vtrichi - from 319 yew. rub. up to 1184 thousand rub.

4. Accounts before payment of liabilities to the balance (creditor's debt) also grew. How much should be assessed, how much of the increase in reserves should be covered by a commercial loan.

The practitioner of the bank sets the strengths of the company (wider commercial loan growth, growth of short-term assets at a pace that increases the growth of short-term goiters) and weaknesses (short-term contraction) and set the strength of the assets. This problem is solved with additional analysis of coefficients. Ale, we are forwarded to estimating the data given about the company's profits.

With a view to the creditworthiness of firms of significant importance, we hope to analyze the coefficients that characterize the performance of various balance sheet items, and the dynamics of these indicators. Valuable dzherela іnformatsiї and prognozіv schodo I'll be the right firm riziku, po'jazano z vidachyu їy loan.

Table 2.4

Dynamics of accounts receivable

As can be seen from Table 2.4, debt collection for a long period, which grows, changes, and also the share of assets in the warehouse is even small. This is a positive factor, so that trivalo and stitched fencing and fouling is unrealistic, acceptance is not possible.

Table 2.5

Dynamics of accounts payable

One of the most important criteria in the financial sector of entrepreneurship is the assessment of its platospromozhnosti and platospromizmim є those pripriєmstvo, as it can be more active, lower level of goitre.

The establishment of a business to pay for its short-term goiter is called liquidity. Enterprise is considered liquid, as if it could win its short-term goiter, realizing in-line activities.

Practically, for all the articles, the creditor debt of the enterprise changes (Div. Table 2.5). Confrontation in front of the budget and budgetary funds is a normal phenomenon, to that tributes are crammed in one month, but weep on the cob of the offensive. And there is no real barrier to the funds and the budget of the enterprise. Congestion s salary tezh is in-line, which is due to the payment, after payment on the 10th of the month.

Financial stability is assessed great kіlkistyu coefficients, they can be seen:

· Coefficient of spіvvіdshlennja pozikovyh pozikovykh koshtіv, rіvniy vіvnіnnu the size of goiter'yazan podpriєmstva to the value of yogo vіshnіh koshіv. The boundary value of this indicator is taken equal to 1. If the indicator outweighs this value, then the financial stability of the undertaking will increase;

· Coefficient of safety with the wealth of circulating assets, which is insured as an increase in the wealth of circulating assets up to the sum of circulating assets. The optimal value of this indicator is 0.6 - 0.8. The pokaznik characterizes the fate of the beneficiary with wet, werewolves, molding the mobile part of the assets in the balance sheet, tobto. turnover benefits. Vіn is especially important when giving short-term positions, in order to beat the odds for a loan to cover the current non-reduced reserves;

· Coefficient of the real vartosta of the lane - a part of the total potential in the overall value of the assets. The stock of the production potential includes the main production, production stocks, unfinished production, low-value and shipping items. On the basis of the given state practice, the value of the coefficient at the level of 0.5 is considered normal. When the value of the coefficient is lower than the value of the value of the pre-ciliary increase in the long-term positional costs for the increase in the lane of the variant recognition, as a result of the financial results of the winter period, it is impossible to increase the power of the dzherel;

· Coefficient of maneuverability of the upper body, tobto. vіdnoshennia vlasnyh werewolves zasobіv. Vіn pokazyuє, as part of the power of the cost of business is transferred to the mobile form, which allows you to freely maneuver tsimi by means. The high value of this coefficient positively characterizes the financial situation, there are no tests of normal values;

· Coefficient of autonomy, equal part of the power in the overall balance sheet. Normally, the minimum value of the indicator is estimated at the level of 0.5. Tse means that the sum of the goiter of the enterprise is more expensive than the sum of the money. An increase in the coefficient to report about the increase in financial independence, the reduction in the risk of financial difficulties in future periods.

Coefficient of autonomy of entrepreneurship assesses financial stability on the other hand, as well as the coefficient of co-operation of positional and financial assets. The coefficient of the long-term illumination of the positional cables is of little use, because dovgostrokovі credits and positions in enterprises during the day.

Required input data for assessing financial stability can be found in Table 2.6, repayments for balance payments.

Table 2.6

Assessment of platform capacity

			Payments goiter
1. Financial platform
			Short-term loans.
Rozrakhankovy rach.			Loans not repaid
Currency exchange.
Інші rahunki that pennies. Wed			Lenders
Other liabilities
Brief financial contribution

Coefficient of financial payment capacity
2. Rozrakhun's plateau
Penny Koshti			Short-term loans.
Ready products			Credit. don't repay. term
Debtori			Lenders
Other active			Other liabilities

Coefficient of rozrahunkovo platospropossibility
3. Liquidity platform
Penny Koshti			Loans pid reserve
rozrahunki and in. Act.			ta vitrati
Stock up on vitrati			The loan has not been repaid.
Lenders and in. pass.
Vlasn. rev. cf

Liquidity payout ratio

Behind the data in Table 2.6, the suspense, for example, of the last period, significantly reduces the financial standard, lower on the cob.

Table 2.7

Indicators of financial stability

	Pokaznik	Od. winnowing
	Sweet bones
	Pozikovі koshti
	Werewolves assets
	Non-current assets
	Werewolves cats (str1-str4-str16+str6)
	The sum of the main zasobіv, sirovini and materials
	Variety of assets
	Coefficient of the spread of low and wet cats (str2/str1)
	Coefficient of safety with wet cats (page 5/page 3)
	Coefficient of maneuverability with wet cats (p5/p1)
	Fixed asset index (side4/side1)
	Autonomy coefficient (p1/p8)
	The coefficient of the real vartosti lane (side7/side8)

p align="justify"> Coefficient of safety by the authorities stіyko rіs і was within the limits of the recommended optimal level. The coefficient of the real vartosta of the lane for the winter season decreased from 0.04 to 0.03, and did not reach the optimal value through the high vag of the finished product in the global mass of circulating assets.

A steady trend to a decrease in the coefficient of stability of low and low incomes from 6.88 to 5.08 indicates an increase in financial independence of business, which increases the coefficient of autonomy 0.16 (to 0.16).

From the vineyard, it is possible to develop an unusual vysnovka at the fact that TOV "Evrobudkomplekt" is a stable camp, its activities to lay in the presence of third-party investors and at different borders of vikoristovuє koshti.

Table 2.8

Indicators of liquidity

As it is obvious from Table 2.8, the liquidity ratios are lower than the established norms, but the trend may increase.

In this way, having completed the analysis of the employer-receiver, it is possible to increase the visnovka, the positional fence is safe, the positional fence is selected from 50% of the returnee's turnover. The undertaking of TOV "Evrobudkomplekt" is financially stable, developing steadily, and there are no great obstacles. Bank privlasniv pіdpriєmstvu, vihodyachi of nalezhnostі Yogo to klasifіkatsіynoї categories - "Vіdmіnne" tobto pozichalnik Mauger obslugovuvati his zaborgovanіst in Povny obsyazі for rakhunok flow penny koshtіv od svoєї potochnoї dіyalnostі that nayavnih lіkvіdnih aktivіv at the fact scho tse PROVISIONS of Visoko ymovіrnіstyu zberezhetsya that have to the future. In addition, for the documents, the bank was awarded a position, so that the bank gave a positive assessment of the activity of the enterprise.

The main disadvantage of the methodology for improving the financial ratios is the difficulty in assessing the possible creditworthiness of the applicant. To assess the creditworthiness for the future, it is necessary to protect the future conjunctural changes in the economy, the responsibility of the borrower is indicated. That is why such a technique is won, like an analysis of a penny flow of a graduate.

Table 2.9

Indicators of the tide and the flow of koshtiv

Planning a penny flow allows you to predict the behavior of the borrower in the future and evaluate the cost of repaying the loan.

Potik koshtiv - tse kіlkіst koshtіv, scho otrimuє i vyplachuє podpriєmstvo protyag zvіtny chi planned period.

Cost analysis and penny flow management is one of the most important activities of a financial manager. It includes at your own expense the hour of cost savings (financial cycle), analysis of the penny flow, yogo forecasting, determination of the rational balance of costs, folding the budget of the costs too.

During the course of the labor activity, there may be significant income / spending, which will add a surplus, but not the amount of the cost of business. In the process of analysis, the correction of a clean sample is varied for the qiu value. For example, vibuttya of the main zasobіv pov'yazane z otrimannym zbitku at rozmіri їkh zalishkovoї vartosti. The value of penny koshtіv does not change for this person, for that the vartіst may be under-depreciated, but it can be added to the value of a net income. Do not call for additional expenses for the increase of depreciation.

The main source of information for the analysis of the turnover of penny flows is the balance sheet (form No. 1), an addition to the balance sheet (form No. 5), information about the financial results and results (form No. 2).

Due to the fact that the amount of money in the implementation of the sponsor is formed from the totality of mutual deposits, penny income on the accounts of your organization and other penny dollars, it is important to determine the actual amount of money that is needed or on other bank accounts.

You can take such data out of form No. 4 - a note about rukh koshtiv. To remove data about the client's turnover, rows 30, 50 and 90 are summed up. The removed data shows the regular supply of money to the client's account.

The next stage in the analysis of penny flows is to determine the regularity and seasonality of the client's activities.

According to the seasonality of the penny income, there is a change in the total amount of money that comes from the customer’s drive in that other quarter, according to the regularity - it is evidently a change in the flow of the penny income in the middle of the quarter7.

Carrying out such an analysis allows not only to understand the patterns that may reflect the seasonal nature of the client's activity, but also to determine the levels of superiority of the financial-government activity and to improve the warehouse principles of the work of the organization. A flashing and even more important step in this type of analysis is the prediction of the need for expenses on the client's account. The importance of this aspect is that, scho z tsikh koshtiv, sound, it is planned to repay the loan. To get an objective picture of the amount of money, a credit analyst draws up a schedule of the amount of money at the client's account and sets up a schedule for repaying a loan, after which to work on the amount of money on the loan. Due to the presence of seasonal payments of the client, it is necessary to coincide with the completion of the loan agreement until the present day, which calls for the payment.

A note about the rukh koshtіv is a document of financial prosperity, in which it is necessary to see, exchange and net change of penny koshtіv in the course of the flow of government activity, as well as investment and financial activity for the singing period.

A note about the flow of funds - this is a note about changes in the financial camp, stockpiling and improving the method of the flow of funds.

In order to increase the increase in the cost of changing the cost of the results of the virobnico-government activity, it is necessary to perform the following operations:

2) Making a clean surplus on the windshield, so that you don’t have to pay money.

3) Turn off the influx of profits and cuts, otrimanih in the form of extraordinary activities.

With the method of analyzing penny flows of the client, the frequency of the balance of income and expenses for the singing period is shown.

Elements of the surplus of koshtіv in the period є:

* surplus, taking away from this period;

* Depreciation, earned for the period;

* Vivilnennya koshtiv s:

a) reserves;

b) debt collection;

c) fixed assets;

d) other assets;

* Increased creditor debt;

* Growth of other liabilities;

* increase in share capital;

* Vidacha new positions.

How to see the elements of the flow of cats:

a) gifts;

b) vіdsotkіv;

c) dividends;

d) fines and penalties;

* addendum contributions to:

a) store

b) debt collection;

c) other actives;

d) basic fondi;

* fast creditor debt;

* change of other liabilities;

* Certificate of share capital;

* Redemption of the position.

It’s not enough to get a little change over the tide over the windy expenses, it’s worth talking about financial stability - creditworthiness. Kolivannya magnitude zahalnogo penny flow, and navit short-hour revisited in the influx of koshtіv to say about the lower rating of business for equal creditworthiness. Nareshti, systematically moving over the influx of cats characterizes the enterprise as non-credit-promoting. The average positive value of the penny flow (transportation of the tide over the wetlands of the koshtiv), which has evolved, can be victorious like an interspecies new position. Appointed relocation shows, in which case you can repay the business during the period of borgo goitre. On the basis of the spivvіdnoshennia of the value of the penny flow and the expansion of the borgo's goiter, the enterprise is assigned the first class of creditworthiness.

Regulatory rіvnі tsgogo svіvіdnoshennia:

class I - 0.75;

II class - 0.30;

III class-0.25;

IV, V class-0.2;

VI class -0.15.

For a better assessment of the creditworthiness of enterprises-positive employees, it is recommended to secure a net penny pot at the borders of three types of activities of enterprises: in-line, financial and investment.

Continuing activity is related to the deduction of income for the main statutory activity. Sliding on the priority value of the penny flow in itself according to the flow activity. Positive rіk y rіk penny flow from in-line activity - ce first of all the minds of successful work in the locality and the achievement of financial stability. Vіn means that the need for in-line activity is to be done as a simple, ale and extended work.

Negative penny flow from the current activity to tell us about the lack of power werewolves to bring for a simple solution. At the minds of the entrepreneurship, they are embarrassed either to the point of increasing the fussiness for the promotion of the production on a large scale, or to the sale of the lane and the promotion of the investment programs, and in the most important cases - to the rapid completion of the selection.

The shortcomings of the victorious methods in the analysis of creditworthiness can be added through the determination of the net balance of income and expenses for the singing period (folding the flow and flow of expenses). In this manner, the penny potik signifies the building of the enterprise to cover its own expenses and repay the debt with its own resources.

The difference between the tide and the flood of cats determines the value of the penny flood. As can be seen from the induced transfer of elements of the influx and cash flow, the change in the volume of reserves, debtor and creditor debt, other assets and liabilities, fixed assets in a different way, they are pouring into the big penny pot.

For the purpose of signing this inflow, the surpluses for the articles of reserves, debtors, creditors are paid on the cob and put an end to the period. An increase in surplus of stocks, debtors and other assets for a long period means the change of costs and is shown with the sign "--" during the settlement, and the change - the increase in costs and is fixed with the sign "+". The growth of creditors and other liabilities is taken as a surplus of money, the reduction is like a windfall.

The peculiarity of the appointed tide and the return of the koshtiv of the connection with the change of the main funds. Vrakhovuyutsya as an increase in the reduction of vartosti їх surplus in the period, and the results of the implementation of part of the main funds for a protracted period.

In order to assess the creditworthiness of the applicant, the basis of the analysis of the financial flows of the client is based on such indications.

1. Penny pot (DP) and forecast penny pot (PDP), which allow you to determine the current and future payment capacity of a potential borrower and the possibility of turning a sum of credit and repayment for him.

A penny potik is secured for the following formula:

DP \u003d V-TO, de:

B - the score on the implementation (Form 2 "Report on the financial results of that score");

TO - current (short-line) goiter (Form 1 "Balance")

Dp \u003d 276346-103180 \u003d 173,166 rubles.

Forecasting a penny potik is secured by the following formula:

RAP \u003d DP * STR, de:

STR - the average rate of growth of the penny flow. At the same time, since Form 2 has a growing income on the cob of fate, without any data about it, it is impossible to determine the specific value for the months of STR.

MAP \u003d 173166 * 51000 \u003d 8831470 rubles.

Forecasting a penny flow is similar to the optimal penny flow. The optimal value of the penny flow is assigned to the multiples of the sum of the loan for the hundredth rate of its credit (300,000 * 19%)

2. Coefficient for the forecast of bankruptcies (KPB), with the help of which it is possible to assess the financial stability of the investor ahead of time.

KPB \u003d DP: OKZ, de:

OKZ - zagalna creditor's obstruction.

The optimal value of the CPB is greater than one, 0.26.

CPB = 173166/558600 = 0.39

3. Coefficient of coverage of bad debts (KPOZ), which characterizes the level of sufficiency of the wealthy capital of the employer.

KPOZ \u003d OKZ: SK, de:

SK - vlasniy capital (of the first share of the liabilities of the balance sheet).

IPSC = 558600/887500 = 0.63

4. Likvіdatsiyna vartіst - pokaznik, for the help of which one can estimate in advance the rіvіdnostі likіvіdnosti of the candidate.

LZ \u003d LA: KKZ, de:

LA - easy to implement active;

KKZ - short-line creditor debt.

The optimal value of LZ is greater or one 1.

LZ = 222560/171200 = 1.3

4. Reimbursement buildings - show, part of the cost of raising the noise of the debt on the flow of the creditor's debt, or give a preliminary assessment of the effectiveness of the cost of the positions.

RS = V: KKZ

The optimal PC value is up to 0.8.

PC = 1048666/1327400 = 0.79

In fact, the value of indications is paid off like the cob, and for example, the summer period. Ale at zv'yazku z tim, sho given Form 2, which vikoristovuyutsya with the reimbursement of the reimbursement promo, the predicted penny flow, that coefficient of the forecast of bankruptcies, be directed at the end of the solar period by the increasing sum, the value of these indications is less

A selection of listings of indications of mutual understanding and interdependence; mozhlivistyu express - assessment and analysis of the financial position of the employer; the simplicity of the roses; the possibility of re-verification of rozrachunkiv; blaming the injection of inflationary processes on the amount of showings; a vinnyatka pokaznikіv, yakі can avenge for rozrahunkіv statti balance, shillnі to navmisnoe spolozhennja from the side of the pozychalnik.

As a client mav stіyke perevishchennya prilivu over vіdplivom koshіv, tse to speak about yogo financial stability - creditworthiness. Kolivannya value zagalnogo penny flow, and navіt short-term perevishchennya vіdpliva over the influx of koshtіv tell about the lower rating of the client for equal creditworthiness. Nareshti, systematically moving over the influx of money characterizes the client as non-credit-promoting. The average positive value of the penny flow, which has been formed, may turn out to be like an interspecies new position. Appointed relocation shows that the client can repay the debt during the period of borgo goiter.

Analysis of the cash flow of the applicant gives the possibility to advance the assessment of financial stability, determine the need for loans and payroll and improve monitoring at the time of the loan. Analysis of the turnover of enterprises is a synthesizing indicator and universally characterizes yoga activities. In case of any claim, the possibility of analysis, under the veneer of ostentatious evidence, may be deliberately promoted by the applicant. About the financial stability, creditworthiness of the applicant, it is necessary to note the stable transfer of the tide over the water of the cats. The usefulness of this method of assessing the creditworthiness of the company, that it is possible to give an interesting picture about the weaknesses of management for business.

Revealing the weak areas of management victorious rozrobki minds lending, vіdbitih at the loan agreement. For example, as the main factor in the flow of cash flow is the transcendental recovery of cash costs from a rozrahunka, then a "positive" mental crediting of a client can be boosted by the negotiability of a debtor's debt by stretching the common term for a position on a equal footing.

In order to improve the nutrition about dotsіlnіst and rozmіr vidachі pozichki on appreciably trivaly terms of analysis of the penny flow, it is necessary to work not only on the basis of actual data for the past period, but also on the basis of forecast data for the planning period. Actual data are collected to estimate the forecast data.

The practice of lending to physical assets by commercial banks for the minds of Russia may be low in particular. Most of the citizens of Russia for the minds of socialist society did not work with banks and did not have a small credit history. Navit at once, in the minds of the development of the market of banking services to the population, few people can really have a boom in banks. Difficulties in collecting information about the income of a potential client, yogo main camp. Until then, there are a lot of potential applicants, who absolutely do not want to know about the loan, do not give their own real credit in the fact that the loan has its own terms, that it is necessary to increase the accuracy of the payment of credits, which is more credit in the case of recognition.

The article suggests a look at the main theoretical and methodological apparatus for assessing the creditworthiness of a candidate on the Russian market of credit services. Rozcrito exchange of the system of evaluation criteria. Naked on the lack of methodical security for the process of assessing the non-financial parameters of the employer, which reduces the objectivity of the assessment. Commercial banks zastosovuyut different ways and zasobi analysis of the borrower's creditworthiness. Among the reasons for such a difference can be seen in the kіlka: different steps to reach the kіlkіsnyh and akіsnіh methods in assessing the factors in the credit industry, especially the historical and individual principles, the culture of crediting and the practice of assessing the credit rating, the selection of a single set of credit instruments. Presented methods for assessing the creditworthiness of the borrower, show how the main directions of analysis will become a borrower in the assessment of creditworthiness - financial analysis. Various aspects of financial analysis as a system know its own in all representations of methods for assessing the quality of potential candidates, as well as banks. Analysis of the financial position of the employer is the most important characteristic of its creditworthiness. A proteo-assessment of the applicant's creditworthiness is to be carried out based on the improvement of his/her individual characteristics. In another case (with a single methodology for evaluating all businesses), the position of respect can be lost to the factors, which can contribute to the financial results not only of the employer, but also of the bank. At that very hour, it is impossible not to trust those that the increase in the flexibility of the methodology for assessing the candidate will inevitably lead to an increase in the labor intensity of the analytical work and the increase in the number of tests that have been carried out.

ostentatious

methodology

creditworthiness

1. Balakina R.T. Credit policy of a commercial bank. - Kiev, 2009. - 120 p.

2. Bezborodova T.I. The impact of macroeconomic factors on the assessment of assets and goiter of an organization // Journal of Science and Practice. Economic analysis: theory and practice. - M.: 2009. - No. 29.

3. Bondarenko V.V., Tanina M.A. Managing the intellectual potential of the working youth on the regional market of practice. Povolzky region. Public sciences. 2010. - No. 4-S. 85-92

4. Byalkov A.V. Banking risks: problems of appearance, management and regulation. - M.: BDTs-press, 2008. - 266 p.

5. Korolev O.G. Come to the development of commercial banks methods for determining the fair value of the positional fence /O.G.Korolyov// Audit and financial analysis. - 2007. - No. 1. – S. 263-288.

6. Medushovska I.Y. Methodology and practice for assessing the creditworthiness of the agro-industrial complex at the VAT "Rossilgospbank" // Actual problems modern science: theory and practice: Materials of the 1st International Correspondence Scientific and Practical Conference (May 31, 2013); FDBOU HPE "Finance University under the RF Council" Vladikavkazka filiya / Vidp. editor Zansheva Z.N. - Vladikavkaz: IPK "Litera", 2013. - P.111-126.

7. Finogiev D.G. Problems of lending to small and medium-sized businesses in the Russian Federation// New technologies in the study of science and economy: Collection of the International Symposium. M: Informational and educational center for the Foundation for the support of visivs. - 2004. - S. 58-61.

8. Fedotova M.Yu. Credit risk management in Oschadbank of Russia// The main direct improvement in the efficiency of the economy, management and training of fahivtsiv: a collection of articles of the IX International Scientific and Practical Conference. - Penza: PDZ. - 2011. - S. 102-104.

9. Shcherbakov E.M. Marketing consulting for agricultural workers// APK: Economics, management. - 2007. - No. 7 - S. 67-69.

10. Shcherbakov E.M. Commercial banks: the current state of the prospects for development // Social and economic aspects of the current development of Russia: a collection of articles of the VII All-Russian scientific and practical conference. - Penza: view of PDZ. - 2010. - P. 42.

The Central Bank of the Russian Federation recommends that commercial banks develop a system of showings in the financial warehouse activities of the customers. The methodology for assessing the financial status of a candidate is formalized by the government and approved by the board of a commercial bank.

Commercial banks zastosovuyut different ways and zasobi analysis of the borrower's creditworthiness. Among the reasons for such a difference can be seen in the kіlka: different steps to reach the kіlkіsnyh and akіsnіh methods of assessing the factors in the credit industry, especially the historical formation of individual principles, the culture of lending and the practice of assessing the credit industry, the selection of the credit instrumentation toolkit.

The commercial bank is responsible for the quarterly assessment of the financial position of the debtor. The very fact of the appointment of creditworthiness and the financial status of the client is to blame for stimulating entrepreneurial activity and increasing the efficiency of its financial and government activities.

To assess the financial standing and creditworthiness of the applicant - a legal entity (Crimea of commercial banks) should be clearly identified ob'ektivnі pokazynі yogo activity, such as: obyag realіzatsії, surplus and churn; profitability; liquidity coefficient; penny flows (additional funds to the account of the debtor) in order to secure the return of a loan and pay the amount of money to a new one; warehouse and the dynamics of debtor debt and creditor debt and other parameters that characterize the financial and government activity of business.

The commercial bank is guilty of protecting the same factor, for which reason the subjective nature may be: the effectiveness of the management of the employer's business; the market position of the employer and the fallow in the face of cyclical and structural changes in the economy and the gallery; the presence of the sovereign's promises and the sovereign's encouragement of the leader; the history of repayment of the borrower's credit debt from the pastor.

Analyzing the methods to determine the similarity and visibility, the skin methods of applying their own advantages and disadvantages.

For the sake of clarity, let's imagine short description and analysis of methods for assessing creditworthiness (Table 1).

Table 1 - Analysis of methods for assessing the creditworthiness of legal entities

	Methodology	Positive aspects	Negative aspects

Oschadbank	To determine the limit of crediting, a quarterly assessment of five groups of risk factors is carried out: 1. Risks associated with the structure of the share capital and the internal structure of the corporate client; 2. Risks associated with the credit history and business reputation of the applicant; 3. Risks associated with efficient management; 4. Risks related to the position of the employer in the gallery and the region, the choice of equipment and the equal use of modern technologies; 5. Riziki, pov'yazanі z financial camp of the employer. The financial position of the candidate is assessed by the appearances of three groups of pokazniki. Evaluation of the results of the analysis of the coefficients according to the assigned category for dermal indications based on the difference between the values taken from the established sufficient ones. after which the sum of the balls is secured for the improvement of the showman's vagary. If it is determined by the class of the applicant's creditworthiness and the need to work with the visnovok about the possibility of providing a loan.	Simplicity and clarity of assessment; Appearance of kіlkіsnyh and yakіsnіh pokaznіnіkіv vreditosposobnosti pozachalnika; The information, which is obtained by analysts, is not limited by the data of the accounting appearance and zvіtnosti; The structure of the share capital and the internal structure of the corporate client are insured; The credit history and business reputation of the applicant is insured; Efficiency of management is insured; The position of the employer in the gallery and the region is protected, the level of equipment with modern technologies; Kozhen іz zastosovuvanih koefіtsієnіv, vykoristovuvanih valuation finansovogo stavishcha, maє etalonny znachennja, zakim to be carried out the alignment of yogo rozrachunkovogo analogue; Reinstatement of the creditworthiness class for the full repayment of the stitched fence.	The reference value of the coefficients is not differentiated among the galuses, varying the structure of assets and liabilities; The standard value of the coefficients is not differentiated for the territorial sign; Vagovі koefіtsієnti dosit sub'єktivnі, аlѕіnіnіnіnі nі vrushennі v sistі vіvі vаgovіkh koofіtsієnіv can fundamentally change the final result and transfer the candidate from one class to another; Pokazniki, vikoristovuvani pіd hour analysis of credit promo, razrakhovuyutsya for svіt dannym, yakі give a statement about the prospective credit promo ability of the applicant; Vіdomostі, scho suyuyutsya transferring penny flows and financial results, do not be afraid of the class of the employer; Whether it's a pardon or a mistake in a given critical amount of sums of points, they can give a fundamentally wrong result.
Rossilgospbank	The financial position is the most important characteristic of the superiority of a legal entity. The analysis of the financial situation includes the following steps: 1. Analysis of stock, structure and balance; 2. Analysis of the results of activity; 3. Calculation of indications of liquidity, profitability and turnover, and other indications; 4.Visnovki about the financial camp for the results of the review; 5. Forecast of development prospects. When the financial status of a legal entity is determined, the indicators are insured against the average values and are analyzed in dynamics; For pіdbags razglyadu vysnovok is made out іz designated criteria on pіdstavі yakіh fіnansove stavishche pozachalnika is rated as good, average or nasty.	The presence of specially developed formulas for the designation of the financial position of the employer; Vykoristannya standard values of financial coefficients, which are differentiated by galuzah; The shape of the change in indications of the progressive dynamics with the upcoming construction of the forecast; A three-year period of analysis, which allows you to make an accurate forecast of the borrower's prospective creditworthiness.	Vіdsutnіst formalії otsіnki nefinаsovіh parametrіv; Non-financial indications are indemnified additionally and do not make a substantive contribution to the assessment results; Whether or not pardons and indulgences at the appointed critical value of the sum of points can give a fundamentally wrong result; The standard value of the coefficients is not differentiated for the territorial sign.
	The assessment of the applicant's creditworthiness includes the following stages: Analysis of technical and economic loan processing; Assessment of the security of the loan; Evaluation of the financial position of the employer. According to the skin stage, prepare in front of the visnovi. According to the skin direct assessment of creditworthiness, the first indicators of the first eve are paid, the average indicators of the first eve are calculated, the normalized base indicators of the first eve are settled. Consolidation of indications of another equal is carried out. Visnovok about the possibility of a loan type is carried out according to a three-point scale with formulas: “Loan loan additionally” (2), “Loan loan additionally for the mind ...” (1), “Loan loan not sufficient” (0).	Simplicity and clarity of assessment; Appearance of kіlkіsnyh i yakіsnyh pokaznіnіkіv vreditosposobnosti of the applicant; Nyavnіst koriguyuchih faktorіv, scho vrakhovuyutsya at otsіntsі financial become juridical person; Evaluation of the effectiveness of the loan; The appearance of prospects for the development of the prospective worker; Vikoristannya normative value of normalized indications in differentiation by galuzy; The folding of foreign coats at the skin stage of the assessment of the applicant's creditworthiness, which allow to reveal the strengths and weaknesses of the legal entity.	Vіdsutnіst koriguyuchih faktorіv, shcho vahovuetsya at otsіntsі creditospromozhnostі pozachalnika; Zastosuvannya arithmetic mean values in the assessment of the financial state; Normative values of the coefficients are not differentiated by the territorial sign; Whether or not pardons and indulgences at the appointed critical value of the sum of points can give a fundamentally wrong result; The need for a wide range of information about the applicant and the loan.

The presented methods for assessing the creditworthiness of the borrower show that one of the main directives in the analysis of becoming a borrower when assessing creditworthiness is financial analysis. Various aspects of financial analysis as a system know its own in all representations of the methods of assessing the quality of potential candidates that banks zastosovuyutsya. Analysis of the financial position of the employer is the most important characteristic of its creditworthiness.

However, the main aspects of the financial analysis by the creditor of the borrower are considered based on the characteristics of the analysis, which the organization itself conducts to reveal its weak sides. Lender zdіysnyuє fіnansoviy analіz іz mіnshoy іdіїtіlіzatsієyu, oskіlki main tsiliami є otsenka kreditospromozhnostі pozachalnika i otsіka risik yogo finansovoї stіykostі per hour dії credit agreement. A specific set of financial indicators and normative values of the skin commercial bank is established independently, there are no traces of normative documents regulating this sphere.

Three groups of appraisal indicators are distinguished by the methods of assessing the creditworthiness of the applicant for assessing the financial position:

1) liquidity ratio;

2) coefficients of autonomy;

3) coefficients of profitability and turnover.

Warehouse and zmіst pokaznikіv, scho vіdobrazhayut financially-gospodarskoe camp of the patron of razny. Among the indicators of the liquidity of three banks in the top є: the coefficient of the current liquidity (the top coefficient of the credit) and the coefficient of the absolute liquidity. The coefficient of autonomy (concentration of water) is also protected by all methods. For indicators of turnover and profitability of the main ones: coefficient of turnover of stocks, coefficient of turnover of accounts payable, and indicator of profitability of sales.

Slid zaznachit, scho tsі pokazniki, razrakhovanі in vikladenih methods, mayut raznі normativnі znachennja. Such a difference is due to the method of rozrahunka of the average (normative) value of the indicator, which zastosovuetsya in a jar.

Crimia for a number of indications, banks for the first time of the type of credit are insured according to the characteristics of the borrower (the good reputation of the legal entity, the credit history of the borrower, the efficiency of management and others).

The main lack of power, the most powerful methods, is the lack of a methodical basis for assessing the non-financial power of the candidate. If you want to remain safe in the assessment of the creditworthiness of a legal entity, the stench does not add much to the position of the employer to that higher class. Quantified assessment of non-financial parameters, disaggregated by the bank "Rosbank", can only be given a wide range of information about the applicant, as it is always available to the bank, which makes it practical.

The main source of information, when the candidate is promoted to any class, is the financial reputation, as it may be low enough as an information base. Neprozorіst Keeping bіznesu in Russie only be sold before the scho at otsіntsі fіnansovogo will pіdpriєmstva in nashіy kraїnі neobhіdno zastosovuvati kombіnovany analіz upravlіnskoї that fіskalnoї zvіtnostі so yak Stop not dozvolyaє zovnіshnіm koristuvacham pobachiti real picture bіznesu and otzhe, zrozumіti dіysnі riziki kredituvannya pіdpriєmstva scho rozglyadaєtsya .

May all pokazniki, victorious for an hour of analysis of creditworthiness, to be secured for good debts, so that the historical assessment of the borrower's creditworthiness is vibrated. An assessment is being carried out: what could the undertaking serve and repay the loan that was requested in the past period. Retrospective information does not give information about the prospective credit facilities of the enterprise.

Irrespective of those that the sponsor gives to the banks of the information, that the transfer of penny flows and financial results is carried out, the forecasting financial documents are supposed to be simple, mainly according to the trend method, and their data without the middle are not counted.

Zagalny nedolіk, power as we present to the methods, and y usim Russian, due to the specialty of doing business in Russia, zocrema, weak transparency of the financial-government activity of business. In this rank, whether the methodology for assessing the creditworthiness of a legal entity may be highly sensitive to the creation (inaccuracy) of external data, especially financial zvіtnosti.

The methods of unification have been expanded, so that a simple set of indications and criteria can be assessed for which the applicant’s creditworthiness is assessed, which allows to analyze a large number of credit applications quickly and with minimal labor costs, speeding up the operation with such a rank.

A proteo-assessment of the applicant's creditworthiness is to be carried out based on the improvement of his/her individual characteristics. In another case (with a single methodology for assessing all enterprises), the position of respect can be lost to the factor, which can be added to the financial results not only of the employer, but also of the bank.

At that very hour, it is impossible not to trust those that the increase in the flexibility of the methodology for assessing the candidate will inevitably lead to an increase in the labor intensity of the analytical work and the increase in the number of tests that have been carried out.

As shown by the analysis, in practice, the peculiarities of the activity of a legal entity and the parameters of the requested loan are practically not added to the choice of indications that are being developed. In the methods of assessing the creditworthiness of the legal entity of the "Rosselkhozbank" and the bank "Rosbank" are insured only for the most part of the creditworthiness - for the Galuzian dependency of business, which is observed in the differentiation of normative exchanges of about five financial coefficients. At that hour, as a skin bonnet may be low in its features, it invests in the results of the financial-government activity of the enterprise.

Reviewers:

Tarasov A.V., Doctor of Economics, Professor of the Department "EFIM", Penza State University, Penza.

Dresvyannikov V.A., Doctor of Economics, Associate Professor of the Department of Management and Marketing, Penza Branch of the Financial University under the Government of the Russian Federation, Penza.

Bibliographic request

Fіnogєєv D.G., Shcherbakov E.M. EVALUATION OF THE CREDIT RATE OF LEGAL PERSONS IN THE APPLICATION OF THE BIGGEST BANKS IN THE RUSSIAN FEDERATION // Modern problems of science and education. - 2013. - No. 6.;
URL: http://science-education.ru/ru/article/view?id=10779 (date of entry: 01.02.2020). We respect the journals that are seen in the journals "Academy of Natural History"

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Crediting legal entities from Russia. Methods for assessing the creditworthiness of the applicant - a legal entity

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