+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Digest Finance
 

On the revision of the institution of formation of the limit of the registrar's own funds

ISSUE 3, SEPTEMBER 2025

PDF  Article PDF Version

Received: 12 May 2025

Accepted: 9 June 2025

Available online: 30 September 2025

Subject Heading: FINANCE OF ORGANIZATIONS. ANALYSIS OF ACCOUNTING SYSTEMS

JEL Classification: G12, G21, G23, G28, G32

Pages: 32-54

https://doi.org/10.24891/adqrup

Andrey Yu. ALEKHIN Corresponding author, JSC “Specialized Registrar COMPASS”, Novokuznetsk, Russian Federation
alehin@zao-srk.ru

ORCID id: not available

Elena A. CHUVELEVA JSC “Specialized Registrar COMPASS”, Novokuznetsk, Russian Federation
chuveleva@zao-srk.ru

ORCID id: not available

Subject. The task of ensuring the development of financial market institutions in accordance with modern macroeconomic requirements and the challenges of the time is important and relevant. It is important that the rules regulating such development do not hinder it and correspond to the specifics of the regulated institutions and the needs of the macroeconomy and clients. One of the parameters established by the Bank of Russia as a licensing requirement for registrars is the minimum amount of their own funds.
Objectives. The experience accumulated by registrars shows that the said rule is outdated, its adequacy to modern realities requires analysis and revision. This work is devoted to the analysis of arguments in favor of the decision to revise the rule for determining the minimum amount of own funds for registrars and the justification for changing approaches.
Methodology. The methods of system and logical analysis and construction, theoretical methods of analysis, synthesis, specification and generalization were used in the study.
Results. An evidence base for the need to revise the rule for determining the minimum amount of own funds for registrars, supported by the modern content of scientific thought and the objective realities of the work of modern registrars, has been formed.
Scope. The results of the work may be in demand in the work of the Bank of Russia, as well as in the work of all interested specialists and scientists aimed at increasing the efficiency of the financial sector. Conclusions. The arguments presented in the article form the basis for creating a regulatory decision on the indicator of the financial condition of registrars that meets modern market requirements and the challenges of the time.

Keywords: registrar, financial and economic institution, registrar operations, own funds, own capital, credit organizations

References:

  1. Alekhin A.Yu., Chuveleva E.A. [Registrars as institutions for ensuring the development of the real sector of the macroeconomy]. Daidzhest-finansy, 2024, vol. 29, iss. 3 (271), pp. 265–291. (In Russ.) DOI: 10.24891/df.29.3.265 EDN: OSWWJX
  2. Benderskaya O.B. [Some ways to increase net assets and their impact on the financial condition indicators of an organization]. Belgorodskii ekonomicheskii vestnik,, iss. 1 (105). pp. 96–105. (In Russ.) EDN: ZASGAY
  3. Subach T.I. [Purpose of the "net assets" indicator in a crisis period]. Problemy sovremennoi agrarnoi nauki. Materialy mezhdunarodnoi nauchnoi konferentsii. Krasnoyarsk, 2021, pp. 355-359. (In Russ.) EDN: YFKAJX
  4. Yeltsova E.V. [The value of an organization's net assets as a basic indicator of its financial position]. Innovatsii v tekhnologiyakh i obrazovanii. Sbornik statei uchastnikov XIV Mezhdunarodnoi nauchno-prakticheskoi konferentsii. Kemerovo, Belovo, Novosibirsk, Veliko-Tyrnovo, Shumen, Kuzbass State Technical University named after T.F. Gorbachev 2021, pp. 51–55. (In Russ.) EDN: VAGMWV
  5. Popova I.V., Babicheva N.V. [Analysis of some features of applying the net asset method in business valuation]. Sinergiya Nauk, 2017, iss. 12, pp. 14–20. (In Russ.) EDN: YTFEVV
  6. Ivankina M.S., Levchenko A.S. [Using the net asset method in enterprise valuation]. Problemy sovershenstvovaniya organizatsii proizvodstva i upravleniya promyshlennymi predpriyatiyami: Mezhvuzovskii sbornik nauchnykh trudov. Samara, Samara State University of Economics, 2015, iss. 2, pp. 94–98. (In Russ.) EDN: VMDQWZ
  7. Akhunov R.N. [Enterprise Net Asset Management]. Sotsial'no-ekonomicheskie i tekhnicheskie sistemy: issledovanie, proektirovanie, optimizatsiya, 2007, iss. 2. pp. 11–17. (In Russ.) EDN: KWAYCL
  8. Akopyan Z.A., Pisannikova A.A., Khaibullina I.V. [The Role of Calculating Net Asset Indicator in Assessing the Financial Condition of Economic Entities]. Ekonomika i upravlenie: analiz tendentsii i perspektiv razvitiya. Sbornik materialov XXXIV Mezhdunarodnoi nauchno-prakticheskoi konferentsii. Novosibirsk, Scientific Cooperation Development Center LLC, 2017, pp. 152–155. (In Russ.) EDN: YOPOWF
  9. Shelobaeva I.S., Kondrashova A.N. [The Importance of Return on Net Assets in Assessing an Organization's Performance]. Vestnik Tul'skogo filiala Finuniversiteta, 2016, iss. 1, pp. 97–100. (In Russ.) EDN: WZTCWJ
  10. Naumenko T.S. [Analysis of the Adequacy of Net Asset Value in Joint-Stock Companies]. Sotsial'no-ekonomicheskii ezhegodnik-2015. Sbornik nauchnykh statei. Pod redaktsiei Khashevoi Z.M. Krasnodar, South Russian Institute of Management, 2015, pp. 61–65. (In Russ.) EDN: TYKEVV
  11. Koltsova T.A., Sokolovskaya G.R. [On the Calculation of Net Assets for the Purposes of Analysis and Control of the Financial Condition of an Economic Entity]. Agroprodovol'stvennaya politika Rossii, 2015, iss. 5 (41), pp. 42–47. (In Russ.) EDN: UJUSIT
  12. Semenov V.R. [Features of the Ratio of Authorized Capital to Net Assets]. Obshchestvoznanie i sotsial'naya psikhologiya, 2022, iss. 12-2 (42), pp. 765–768. (In Russ.) EDN: WEZZUO
  13. Dovgaluk Yu.A., Bakchakova A.A. [Methods of Business Value Assessment through the Prism of Financial Indicators Analysis]. Aktual'nye voprosy ucheta i upravleniya v usloviyakh informatsionnoi ekonomiki, 2024, iss. 6, pp. 274–281. (In Russ.) EDN: CYHCGZ
  14. Nesterova S.I., Kharitonov V.K. [Analysis of an Organization's Net Assets as a Basis for Making Financial Decisions]. Vestnik Mezhdunarodnogo instituta rynka, 2019, iss. 2., pp. 31–37. (In Russ.) EDN: RILKWF
  15. Bychkova G.M. [Net Assets: Book Value and Estimated Value]. Sovremennye tekhnologii i nauchno-tekhnicheskii progress, 2023, iss. 10, pp. 307–308. (In Russ.) EDN: BYIVPT
  16. Popkova M.A. [Equity and Net Assets in the Financial Statements of an Organization]. Nauka. Proizvodstvo. Materialy X Mezhdunarodnogo molodezhnogo foruma s mezhdunarodnym uchastiem. Belgorod, Belgorod State Technological University named after V.G. Shukhov (BSTU), 2018, pp. 2720–2725. (In Russ.) EDN: GZBTHW
  17. Puginskaya A.V. [Organization and Management of Equity of a Commercial Bank]. Sovremennye sotsial'no-ekonomicheskie protsessy: problemy, zakonomernosti, perspektivy. Sbornik statei II mezhdunarodnoi nauchno-prakticheskoi konferentsii: v 2 chastyakh. Chast' 1. Penza, Science and Education, 2017, pp. 151–154. (In Russ.) EDN: YNQLCN
  18. Tokobaeva A.D., Omurzakov U.A. [Equity capital of a commercial bank and methods of its formation]. Ryskulbekov atyndagy Kyrgyz ekonomikalyk universitetinin kabarlary. 2022. iss. 4(57), pp. 145–149. (In Russ.) EDN: HRMRPA
  19. Bozhko D.D. [Banking resources of a Russian commercial bank: formation principles]. Formirovanie effektivnoi sistemy finansovo-kreditnykh otnoshenii v rossiiskoi ekonomike. Sbornik materialov Vserossiiskoi (natsional'noi) nauchno-prakticheskoi konferentsii. Voronezh, Publishing and printing center "Scientific book", 2020, pp. 53–56. (In Russ.) EDN: FVIHFN
  20. Ananchenko D.S. [Financial resources of the bank, sources of formation]. Voprosy ustoichivogo razvitiya obshchestva, 2020, iss. 3-2, pp. 637–640. (In Russ.) DOI: 10.34755/IROK.2020.42.13.118 EDN: ACIDLT
  21. Novikova S.D. [Factors influencing the adequacy of a bank’s own funds (capital)]. Modern scientific research: topical issues, achievements and innovations. Collection of articles from the X International scientific and practical conference: in 2 parts. Part 2. Penza: Science and Education, 2020. pp. 12–17. (In Russ.) EDN: MUQXZU
  22. Gereikhanova E.A., Magomedov M.N. [Analysis of the bank’s own and attracted funds and improving the efficiency of banking resources management]. Nedelya nauki–2022. Sbornik materialov 43 itogovoi nauchno-tekhnicheskoi konferentsii prepodavatelei, sotrudnikov, aspirantov i studentov DGTU, posvyashchennoi 50-letnemu yubileyu vuza, Makhachkala, FORMAT Printing House, 2022, pp. 405–407. (In Russ.) EDN: ZRPOKQ
  23. Popova A.A. [The role of equity (capital) of a commercial bank and assessment of its adequacy as an important stage in analyzing the bank's condition]. Aktual'nye nauchnye issledovaniya v sovremennom mire, 2021, iss. 1–4 (69), pp. 173–177. (In Russ.) EDN: RQNLII
  24. Khidirova R.M. [Analysis of the share of equity in the total structure of liabilities of a commercial bank and their role in ensuring its stability]. Ekonomika i biznes: teoriya i praktika, 2019, iss. 11–3 (57), pp. 142–145. (In Russ.) DOI: 10.24411/2411-0450-2019-11411 EDN: RQFZEN
  25. Yakhyaeva B.N., Abdulkhalikov G.Z. [Bank equity and methods of its formation]. Tendentsii razvitiya nauki i obrazovaniya, 2020, iss. 61–5, pp. 60–63. (In Russ.) DOI: 10.18411/lj-05-2020-99 EDN: AMVWNA
  26. Sushkova G.V., Konopskaya O.S., Nikolaev D.A. [On the equity capital of a commercial bank: their essence, functions and structure]. Kontseptsiya "Obshchestva znanii" v sovremennoi nauke. Sbornik statei Mezhdunarodnoi nauchno-prakticheskoi konferentsii, Ufa, "OMEGA SCIENCES" LLC, 2019, pp. 69–71. (In Russ.) EDN: ZEBFVZ
  27. Kazimagomedov A.A. [Commercial Bank Operations to Form a Resource Base with Own, Attracted, and Borrowed Funds]. Sovremennye nauchnye issledovaniya i razrabotki, 2017, iss. 6 (14), pp. 84–90. (In Russ.) EDN: ZOLHYD
  28. Rabadanova, S.A., Tagirova, A.A. [Evaluation of a Commercial Bank's Equity]. Ekonomika i upravlenie: problemy, resheniya, 2018, vol. 7, iss. 8, pp. 53–57. (In Russ.) EDN: YAERET

View all articles of issue

 

ISSN 2311-9438 (Online)
ISSN 2073-8005 (Print)

Journal current issue

ISSUE 4
DECEMBER 2025

Archive

Видите ошибку в отчестве? Отключите перевод, это английская версия сайта!