This article is devoted to a comprehensive study of toxic assets, which are on the balance sheets of professional securities market participants, in order to calculate the real value of capital. The authors have developed a method similar to a formalized algorithm for identifying toxic assets of liquidating or liquidated companies and assets in credit institutions with a revoked license, for subsequently adjusting the value of equity (net assets), and analyzing for compliance with the Bank of Russia supervisory requirements. The method is described by the authors in accordance with BPMN notation. The authors determined the information base of the method, which includes only mandatory reporting and open information resources, which makes it simple and transparent for users. Prospective users of the method may be the Bank of Russia, current and future counterparties of professional participants in the securities market, DBMS developers and scientific employees of economic specialties. The method was tested by the authors on the basis of a real-life brokerage company.
The purpose of of this study is to develop the instrument to measure the effectiveness of public investment in R & D and make timely adjustments to the scientific and technical policy. This will contribute to the growth of fundamental results, patents as well as their commercialization and innovative development of the the overall economy. The article assesses the effectiveness of public investment in research and technological development (RTD), including attracted extrabudgetary funds, on the basis of the authors' methodology for assessing the efficiency of public spending on RTD projects. The main distributors of state budget funds in Russia are the Federal Executive Bodies (FEB). The proposed tool allows first to evaluate the effectiveness of public expenditure on RTD in general, though it does not involve matching FEB among themselves, but only evaluates their work in promoting the development of their assigned research areas in dynamics. This method sets the general rules for evaluation of the effectiveness of state financial support of RTD, defines the key indicators reflecting the performance of such support and the use of science as a tool for ensuring the achievement of indicators and socio-economic development of the state.