Analysis of Overdue Debt of a Commercial Bank

Authors

  • Anna Shchukina Kuban State Agrarian University named after I.T. Trubilina
  • Svetlana Morozkina Kuban State Agrarian University named after I.T. Trubilina
  • Julia Pavlenko Kuban State Agrarian University named after I.T. Trubilina
  • Diana Zhuiko Kuban State Agrarian University named after I.T. Trubilina

Keywords:

accounting, receivables, loans, legal entities, individuals

Abstract

This article is devoted to the study of overdue receivables of domestic banks. The relationship between the amount of overdue receivables and the bankruptcy of a credit institution is determined. The dynamics of bankruptcies of legal entities and individuals in the Russian Federation, as well as the reflection of accounts receivable in the bank on the accounts are considered. The ways of optimizing the loan portfolio are identified, which will further help to optimize the risk management system of a commercial bank.

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Published

2020-12-31

Issue

No. 4 (2020): Journal "U". Economy. Management. Finance. 4/2020

Section

Research Works in Economics and Management

How to Cite

Analysis of Overdue Debt of a Commercial Bank. (2020). "Journal "U". Economy. Management. Finance.", 4, 89-100. https://portal-u.ru/index.php/journal/article/view/412