Аналитическая классификация фиктивных операций и отчетности банков

Банковское дело. 2020. № 10. С. 24–34.

Иванов В.

For the first time, the article systematizes different approaches to the classification of the fictitious transactions and reporting by the main participants in the banking process within the framework of a single study. Based on many years of experience and analysis, a universal comprehensive analytical classification of fictitious transactions and Bank statements is proposed, which can be used both independently and in addition to existing approaches. It also shows the features of the process of detecting unreliability of reporting data, which can significantly improve the efficiency of work in certain complex cases. The results obtained are particularly relevant in the context of the threat of a new powerful global crisis, which, according to the author, will take place no later than the end of next year. Detailed methods and examples of classification application, in view of their volume, are presented by separate research of the author

Keywords: банковская система, ликвидность, мировой финансовый кризис, дефолт, нормативное регулирование, "дыры" в капитале, признаки фиктивности, фиктивные схемы, недостоверность отчетности, классификация фиктивных операций банка