The article deals with the problem of timely identification and efficient management of past due debts in the credit portfolio of a commercial bank. This indicator is a key one, as it characterizes the quality of loans and bank's tolerance negative impact of macroeconomic factors. According to the results of a monographic study of provisions of laws and regulations, publications, and relevant online resources, the author defines the concepts of "past due" and "troubled" debt, which are often used as synonyms. The paper clarifies the essence of each of these concepts, methods of debt repayment and the composition of past due debt (principal amount, interest and penalty). The author explains the start and the end points of recording a debt as past due, which determine the approach to the analysis and interpretation of accounting data on the debt. The author identifies external and internal reasons of past due debt occurrence and assigns the types of past due debt according to the reasons. Taking into account the specifics of each type, the author offers workout methods. On the basis of statistical data analysis, comparison of banking products and programs, the author identifies problems and limitations associated with application of each method, proposes a scheme of internal controls enabling to reduce the debt resulted from technical reasons or bank staff fault.
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