Проблемні аспекти відображення в обліку резервів на покриття можливих втрат за банківськими кредитами

Abstract

У статті розглянуто основні аспекти відображення в обліку резервів на покриття можливих втрат за кредитами комерційних банків як інструментарію для оцінки ризиків банківської діяльності загалом. Розглянуто дискусійні аспекти визначення сутності і призначення резервів за кредитними операціями банків. Аргументовано доцільність використання гнучкішого підходу до визначення та відображення в обліку резервів на покриття можливих втрат за кредитами в умовах підвищеного ризику неплатоспроможності позичальників та неповернення позик.

The article discusses the main aspects of recording reserves for possible losses on loans to commercial banks as a tool for risk assessment of banking in general. Considered controversial aspects of determining the nature and purpose of reserves on credit operations of banks. Argued the feasibility of using a more flexible approach to determining and recording of reserves for possible losses on loans in high risk of default and insolvency of the borrowers loans. The purpose of the article is to study the characteristics of the formation of reserves for possible losses on credit operations of banks and rationale for the use of certain developments to develop modern methods of banking account. The issue of recording reserves to cover possible losses on active operations of commercial banks, including loans relevant to domestic economic research with limited available resources and credit, and deteriorating quality of loan portfolios. Banks to determine the actual amount of regulatory risk-based capital in its work is required to assess the quality of all its assets, including loans granted as well as identify possible losses on credit operations is accounted for. Provisions for loans are special provisions which reduce the carrying value of assets and the need for the formation of which is caused by impairment of such assets. Provision for possible losses on credit operations of banks caused by the credit risk is the risk of total or partial non-payment by the borrower interest and principal on credit transactions. In the financial crisis of the banking system and significant deterioration in the financial condition of borrowers and increase the cost of credit increases the risk of loan default, which makes the research relevant to account provisioning for possible losses on credit operations of banks.