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FINANCIAL AND ACCOUNTING SUPPORT FOR THE RESTRUCTURING OF BANK LOANS TO ENTERPRISES

Тетяна КосоваORCIDAnton KurhanskyiBohdan Stremenovskyi

Анотація

The essence of financial and accounting support for the restructuring of bank loans to enterprises based on international accounting and reporting standards is determined. The principles of accounting for loan balances and non-performing loans at the macro- and micro-level are outlined. The methodology of assessment and analysis of non-performing loans of banking institutions issued to business entities in the context of their size of business entities, types of currencies, types of economic activity was developed. An applied assessment and analysis of non-performing loans of banking institutions issued to business entities was carried out. The degree of efficiency of the loan portfolio management system based on the ratio of the share of non-performing loans and loan balances is determined. The general rules of financial restructuring of NPLs by the NBU are defined. Recommendations on coordination of financial restructuring of NPLs and enterprises are provided.

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