+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Finance and Credit
 

Financial insolvency indicators of the commercial bank

Vol. 24, Iss. 8, AUGUST 2018

PDF  Article PDF Version

Received: 8 June 2018

Received in revised form: 22 June 2018

Accepted: 9 July 2018

Available online: 29 August 2018

Subject Heading: Banking

JEL Classification: G17, G21, G33

Pages: 1989–2003

https://doi.org/10.24891/fc.24.8.1989

Bitkina I.K. Volgograd Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration, Volgograd, Russian Federation
bitkinai@rambler.ru

https://orcid.org/0000-0003-1917-7570

Subject This article discusses the methodological approach to the assessment of financial insolvency of the commercial bank.
Objectives The article aims to develop an approach to revealing the indicators that show the commercial bank's financial insolvency.
Methods The study used the methods of abstraction, synthesis, generalization, and critical analysis.
Results The study was conducted on the basis of an empirical base, including fifty Russian commercial banks that went out if business within the period of 2013–2017. The article reveals the indicators of financial insolvency of the commercial bank, allowing to predict the probability of its financial insolvency. The article presents an original approach to the estimation of the level of financial insolvency of the commercial bank based on the application of indicators of financial position and regulatory discipline.
Relevance The results obtained are methodological and can be used in the evaluation of the activity of commercial banks and forecasting of their financial insolvency by analysts. As well, the results obtained can be used for further development of the domestic science in the field of banking and in practical activities of the Russian organizations to choose options of financial improvement of the credit organization.

Keywords: financial insolvency, bankruptcy, liquidity, indicators, regulatory discipline

References:

  1. Artemenko D.A., Shishkov S.A. [Analysis of effectiveness of measures for preventing insolvency (bankruptcy) of credit organizations]. Nauchnyi vestnik Yuzhnogo instituta menedzhmenta = Scientific Bulletin of Southern Institute of Management, 2017, no. 4, pp. 34–39. URL: Link (In Russ.)
  2. Sivkova E.A. [To the issue about insolvency and restructuring of credit institutions in Russia]. Sotsial'no-ekonomicheskie yavleniya i protsessy, 2016, vol. 11, iss. 10, pp. 61–65. (In Russ.) URL: Link
  3. Orekhov S.A., Dianov V.V. [Improvement of the mechanism of the state of financial condition monitoring of commercial banks]. Transportnoe delo Rossii = Transport Business of Russia, 2010, no. 9, pp. 159–161. (In Russ.)
  4. Polushina O.S., Khodorovskii M.Ya. [Rating assessment of banks financial position: problems and prospects]. Izvestiya Ural'skogo gosudarstvennogo ekonomicheskogo universiteta = Journal of Ural State University of Economics, 2010, no. 6, pp. 65–70. URL: Link (In Russ.)
  5. Sivkova E.A. [Alternative mechanism sanation of banks under conditions of settlement of insolvency]. Sotsial'no-ekonomicheskie yavleniya i protsessy, 2016, vol. 11, iss. 11, pp. 72–75. (In Russ.) URL: Link
  6. Khaidarshina G.A. [The special features of monitoring of West-European banks' financial standing in terms of sovereign debt crisis]. Vestnik MGIMO-University, 2012, no. 1, pp. 170–171. (In Russ.)
  7. Khanova A.S. [Directions of forms of overcoming the bank insolvency and legislative support this process]. Ekonomika i sotsium, 2016, no. 4-2, pp. 454–461. (In Russ.)
  8. Budasov A.S. [About the financial condition of a commercial bank]. Nauchnyi al'manakh = Science Almanac, 2016, no. 10-1, pp. 56–58. (In Russ.) URL: Link
  9. Mel'nikov K.V. [Methodical approach to assessing the financial condition of a commercial bank]. Nauchnyi al'manakh = Science Almanac, 2016, no. 10-1, pp. 227–229. (In Russ.) URL: Link
  10. Il'ina S.I. [Improvement ways of financial state analysis of a bank in unstable economic conditions]. Problemy sovremennoi nauki i obrazovaniya = Problems of Modern Science and Education, 2016, no. 31, pp. 60–64. (In Russ.)
  11. Semenova Kh.A. [Statistical evaluation of a bank's financial state]. Novaya nauka: Teoreticheskii i prakticheskii vzglyad, 2016, no. 117-3, pp. 158–161. (In Russ.) URL: Link
  12. Loktionova Yu.N., Mukhametdinova A.A. [Analysis problems of a bank's financial state]. Novaya nauka: Ot idei k rezul'tatu, 2016, no. 12-1, pp. 172–177. (In Russ.)
  13. Filimonov S.V. [Problems of information support of the analysis of the financial condition of a commercial bank]. Ekonomika i upravlenie: problemy, resheniya, 2016, vol. 2, iss. 5, pp. 150–153. (In Russ.)
  14. Molchanova S.M. [Analysis of financial condition domestic commercial banks by the method of CAMELS]. Aktual'nye problemy ekonomiki i upravleniya, 2016, no. 2, pp. 14–21. (In Russ.) URL: Link
  15. Volkova L.G. [Economic security system evaluation of financial condition of commercial banks]. Finansovyi vestnik, 2016, no. 2, pp. 90–95. URL: Link (In Russ.)
  16. Chilikov A.S. [Ways of improving the financial state of a commercial bank by analysis of change tendencies of basic financial indicators]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2015, no. 1, pp. 73–76. URL: Link (In Russ.)
  17. Chernova O.V. [Coefficient analysis of loan reserves adequacy as a tool of assessing the financial state of a commercial bank]. Problemy sovremennoi ekonomiki = Problems of Modern Economics, 2012, no. 7, pp. 233–237. (In Russ.)
  18. Bitkina I.K. [Features of methodological approaches to credit rating of national banks]. Grani poznaniya, 2016, no. 4, pp. 136–139. URL: Link (In Russ.)

View all articles of issue

 

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

Journal current issue

Vol. 30, Iss. 3
March 2024

Archive