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Finance and Credit
 

Increase of reservation transparency for credit assets in Russian commercial banks

Vol. 19, Iss. 13, APRIL 2013

Available online: 4 April 2013

Subject Heading: Banking

JEL Classification: 

Shumkova K.G. PhD in Economics, Associate Professor «Finance, Accounting and Audit», The Institute of Economy and Crisis Management
shu-ksenia@mail.ru

Increase of transparency of a credit portfolio of commercial banks is one of criteria of further development of Russian commercial banks. The existing technique of an assessment of a credit portfolio doesn't give complete disclosure of information on quality of a credit portfolio and such factor in it, as providing therefore very actually there could be an appeal to foreign experience of the accounting of cost of providing.

Keywords: strategy of development of the banking sector, analysis of development tendencies of the banking sector, credit portfolio quality, mechanism of reserves formation, recommendations of Basel committee

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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Vol. 30, Iss. 4
April 2024

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