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International Accounting
 

The main principles of listing of the related borrowers in the bank (consolidated) group and in its separate participants

Vol. 13, Iss. 4, APRIL 2010

Available online: 9 April 2010

Subject Heading: LENDING AGENCIES

JEL Classification: 

Ilysheva N.N. professor, Urals State Technical University
buappb@mail.ustu.ru

Ilmenskaya A.V. deputy chief of the department of the consolidated reporting, Open Joint Stock Company «Metcombank»
ilmen-av@mail.ru

The standard scheme of listing of the related borrowers is developed on the basis of the unified data structure about clients-borrowers. The given scheme allows to form the list of the related borrowers for any date - for constant monitoring and a credit risks evaluation of the activity not only in the Bank (consolidated) Group as a whole, but also in its separate participants, and also in other organizations which are not a part of Groups.

Keywords: credit risks in the bank (consolidated) groups, the list of the related borrowers, the unified data structure about clients-borrowers, the standard scheme of listing of the related borrowers

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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