Современные подходы к оценке и выбору вариантов погашения проблемной ссудной задолженности

Abstract

The article suggests the significant proportion of bad debt to be one of the main problems of the modern bank lending system in Russia. In banking practice, the debt of borrowers is considered problematic if there is a delay in the principal debt and / or interest during 60 calendar days or more (the last 180 calendar days). The presence of bad debt requires creating reserves for possible losses on loans, which can reduce the financial result and the loan portfolio quality 
 of banks, so paying off bad loans is an urgent task for commercial banks. There is no single algo-rithm for choosing the best way for debt repayment. There has been analyzed the research of evaluating the value of claims and calculating the maximum amount of debt repayment. The factors determining the existing structure of problem debt repayment in banks have been investigated; factors 
 of assessing the effectiveness of debt repayment by concluding assignment contracts have been considered. The author's approach to calculating the financial result and cash flow under different ways 
 of fulfilling the obligations of borrowers has been proposed. The calculations and comparison of variants to pay off a debt of a specific borrower on the basis of a financial model have been made. Due to the divergence of cash flows, the assignment of claims to the bank is found the preferred method for debt repayment. It has been stated that the assignment of claims has several advantages over other methods of debt repayment: it helps to save the lender from the costs related to the repayment of bad loans; from the need to reserve additional funds provided for compensation of possible losses; replenishment of working capital, partial coverage of their losses, improvement of official statistical indicators by reducing the share of problem loans; concentration on their business.