The calculation of credit losses in commercial banks

 
PIIS020736760000821-2-1
DOI10.31857/S020736760000821-2
Publication type Article
Status Published
Authors
Affiliation: Saratov socio-economic Institute (branch) «Plekhanov Russian University of Economics»
Address: Russian Federation
Journal nameObshchestvo i ekonomika
EditionIssue 8
Pages118-127
Abstract

To determine the composition of credit losses, the author has classified them by type. The analysis of general approaches to evaluating the size of losses has shown that different methods are used for various activities. Some of them offer models for predicting probabilistic values, others are focused on the evaluation of actually incurred losses. The study shows that the effective solution to the problem of managerial accounting for credit losses involves the building of complex models of loss management in the banks. 

KeywordsBank, credit, credit losses, risk management, calculation of losses
Received14.10.2018
Publication date16.10.2018
Number of characters523
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