Анализ фиктивности отчетности банков, скрывающей проблемы поддержания их ликвидности и платежеспособности

Банковское дело. 2020. № 12. С. 19–32.

Иванов В.

The article, which is part of a comprehensive study, presents the author's detailed analytical classifier of unreliability of Bank statements and operations; systematizes the main directions of hiding banking problems with customer payments, outflow of funds, and liquidity; overstating the liquidity and repayment of the loan portfolio; demonstrating fictitious activity; the impact of the growth of financial market crisis phenomena on the growth of Bank reporting distortions; the signs of unreliability of reporting and the available techniques in the areas listed above are identified in practice and presented, including in a complex graphical form. The work is based on many years of experience in Supervisory and analytical activities and allows, against the background of growing threats of the global financial crisis in 2021, to assess Bank risks of non-return of funds more effectively and in a timely manner, both in the practice of banks themselves, their auditors and Supervisory authorities, and Bank clients.

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