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Auto-crediting: problems and perspectives

Yusupova O.A. PhD in Economics, Associate Professor, the Omsk State Transport University ( )

Journal: Finance and Credit, #3, 2014

The article argues leading role in sustainable development of auto loans of the banking sector in the country, confirmed his place in the credit system in general provides on the basis of statistical data, gives a classification of the species highlighted specific characteristics, determines by range of participants of this type of transaction and the systematization of their conditions, an evaluation of the prospects for the development of auto loans with the recent regulatory initiatives.

Credit monitoring: realities and requirements of banking sector

Yusupova O.A. PhD in Economic Sciences, Associate Professor, the Department of Finance and Credit, Accounting and Audit, the Omsk State University of Means of Communication ( )

Journal: Finance and Credit, #30, 2013

In the article on the basis of statistical data the leading role of credit monitoring in stable development of the banking sector of the country is reasoned, the current legislation regarding credit monitoring is analyzed, his concept is specified. Classification is given; the place in system of economic monitoring is defined. The expanded view of the mechanism of credit monitoring is presented. The proposals on addition of provisions of standard and legal base are made.

Evolution of concept of consolidated financial statements

Plotnikov V.S. Doctor of Economics, Professor of Department "Accounting and Finance", Deputy Director on Educational and Scientific Work, the Balakovo Institute of Economics and Business (branch), the Saratov State Socio-Economic University ( )

Yusupova Y.V. Vice Rector for Administration, the Volgograd Institute of Economics, Sociology and Law ( )

Journal: International Accounting, #13, 2013

Last IFRS have made significant changes in the concept of the preparation of consolidated financial statements. In this article authors explain not only the causes of the evolution of the consolidated financial statements, but also the key points that need to be addressed, a professional accountant, preparing such reports.

Modeling of principles of banking system functioning via gaming information schema

Yusupova O.A. PhD in Economic Sciences, Associate Professor of Department "Finance, Credit, Accounting Report and Audit", the Omsk State Transport University ( )

Krasulin A.V. PhD of Technical Sciences, Associate Professor, Department "Automatics and Control Systems", the Omsk State Transport University ( )

Journal: Financial Analytics: Science and Experience, #11, 2013

It is suggested conventional gaming model of bank, which reproduce the main features of projected object (bank): the composition of the operations and transactions, the order of their documentation process, the results information of the transactions in the financial statement, formation of the strategy and tactics of management, deposit and credit policy. The model allows experimentation to learn the nature, content, especially accounting and banking transactions.

Organizing management of non-performing loans in the loan portfolio of the commercial bank

Yusupova O.A. Omsk State Transport University, Omsk, Russian Federation ( )

Journal: Financial Analytics: Science and Experience, #10, 2016

Importance Considering a decrease in real income of the population, business profitability and increase in non-performing loans, it is very reasonable to address issues of effective handling bad debts.
     Objectives The research outlines a model for handling non-performing loans in the commercial bank during the crisis.
     Methods I analyzed overdue loan balance in the national banking sector and found key explicit and implicit issues. Having analyzed weaknesses and strengths in some large banks' management of bad debts, I proposed an organizational model for managing non-performing loans.
     Results I propose a model to handle overdue loan balances. The comprehensive model covers the entire lending activities of the bank.
     Conclusions and Relevance If implemented, the model will optimize the process of handling non-performing loans. The resolution of bad debts will improve the balance structure of the commercial bank and arrange for allocating loans to the real sector, being one of the priority borrowers in line with import substitution initiatives.

New algorithms of bank assurance transactions and the infringement of borrowers' rights

Yusupova O.A. Russian University of Transport (RUT), Moscow, Russian Federation ( )

Journal: Financial Analytics: Science and Experience, #1, 2019

Subject The article considers commission for the sale of insurance products as a new source of income.
Objectives The purpose of the article is to investigate the mechanisms of receiving commission income from sales of bank insurance products, analyze their legality and determine measures to prevent violations against borrowers' rights.
Methods The research uses the methods of logical and economic analyses.
Results The article analyzes the current state of the market of banking insurance, reveals its key tendencies, as well as the algorithms of banks' actions, preventing repayment of insurance policies bought by borrowers. The article also presents proposals to improve the provisions of the current legislation in the area of borrower protection.
Conclusions The analysis conducted in the article helps diagnose systemic problems in the relations between the participants of the insurance market and borrowers. Their non-settlement can lead to mass lawsuits, loss of trust from the population to financial institutions, undermining the authority of the mega-regulator.

Analyzing the risks of credit organizations in the bancassurance market

Yusupova O.А. Russian University of Transport, Moscow, Russian Federation ( )

Journal: Finance and Credit, #11, 2018

Subject Bancassurance is a relatively new area of partnership relations and cross-sell channels. The business tandem of banks and insurers is characterized not only by a new level of customer satisfaction, but also by various risks.
Objectives The purpose of the study is to investigate preconditions for and the nature of banking risks in the bancassurance market, to classify them, assess implications, and identify measures to prevent the risks.
Methods The paper employs methods of logical and economic analysis.
Results I reviewed the current status of the bancassurance market, its key trends, identified bank risk determinants, offered risk classification. On the basis of the classification, I analyzed each type of probability event.
Conclusions In addition to the risk of revenue loss and risk of litigation with insurance company, the banking business is exposed to reputational risks. The performed analysis enables to detect systemic problems in relationships between banks and insurers, which may result in a large-scale bankruptcy of insurance organizations, loss of confidence in financial institutions, erosion of credibility of the mega regulator.

Past due debt in the credit portfolios of Russian banks: causes of occurrence and workout methods

Yusupova O.A. Omsk State Transport University, Omsk, Russian Federation ( )

Journal: Finance and Credit, #3, 2015

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.

Online banking as an area of banking digitization: The condition, issues, prospects

Yusupova O.A. Omsk State Transport University, Omsk, Russian Federation ( )

Journal: Financial Analytics: Science and Experience, #34, 2016

Importance Currently, banking competition concentrates on remote banking services, with users showing higher interest in delivery of such services via mobile devices, PC and other communication means. Business digitization becomes a priority in banking. Banking institutions offer their clients a spectrum of access modes to various remote services, where online banking is one of the most popular ones.
Objectives The research analyzes current indicators of remote banking services as a whole and online banking in particular, formulates its advantages, indicates the use issues at the current stage, and devises a method to review the effectiveness of online banking use.
Methods The research draws upon methods of logic economic analysis.
Results I evaluated online banking indicators and identified issues, prospects and areas of its development. The article articulates advantages of online banking for the bank and the client. Business digitization underlies the bank development strategy. Notwithstanding a broad use of online banking and growing interest of banks and clients, there are no methods to analyze its effectiveness, with pending issues of security, technological breakdowns, practical convenience.
Conclusions and Relevance The proposed methods for analyzing the effectiveness of online banking help to understand how effectively banking products have been developed and implemented, thus enhancing the performance indicators and increasing the client?le.

Insolvency of citizens and the implications for credit institutions

Yusupova O.А. Omsk State Transport University, Omsk, Russian Federation ( )

Journal: Financial Analytics: Science and Experience, #4, 2017

Importance Having been adopted in 2015, personal insolvency regulations significantly influenced the supply structure in the lending market, and dramatically changed banks' approaches to dealing with difficult customers, especially in consumer lending.
Objectives The research analyzes strengths and weaknesses credit institutions face as a result of the enforcement of personal insolvency regulations, nature of changes in banks and debtors' interaction models, and transforms principles of lending policies in line with existing economic realities.
Methods I applied methods of logic, economic analysis to study banking risks associated with insolvency of individual borrowers.
Results I fundamentally evaluated principles of personal bankruptcy laws so to determine possible banking risks at each stage of bankruptcy proceedings. Having analyzed cause-and-effect perspectives, I identified procedural and economic difference of debt restructuring processes and sale of debtors' property that took place as part of bankruptcy proceedings.
Conclusions and Relevance The adoption of bankruptcy regulations will make banks be more tolerable to troubled borrowers seeking for debt restructuring. Banks seldom exercise their entitlement for suing bankrupt debtors, since it reduces interest, other income and the amount to be repaid. The analysis reveals the personal insolvency procedure in terms of vulnerable aspects and allows to understand advantages banks may enjoy if they deal with borrowers without initiating bankruptcy litigations.

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