METHODS TO DETECT THE SINGS OF BORROWERS` DELIBERATE BANKRUPTCY BY THE BANK


Rakhaev V.A.

The article illustrates the borrower`s ratio analysis according to the balance sheet and income statement. On the basis of the indirect method of reporting cash flow the author identifies cash flows from operating, investing and financing activities. The author makes conclusion about the possibility of using the indirect method for the early detection of the facts of the funds withdrawal in related companies to the prejudice of the bank`s obligations. Keywords: signs of bankruptcy, ratio analysis, analysis of funds, analysis of financial statements, loans, related companies.

Valery A. Rakhaev, Candidate of Economics, Associate Professor. - Samara State University of Economics.


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