VALUATION OF DEBT SECURITIES FOR THE OBJECTIVES OF ACCOUNTING REPORTING IN THE RUSSIAN BANK
https://doi.org/10.26425/1816-4277-2017-12-186-192
Abstract
The article analyzes the model of market risk management with the help of a system of interrelated limits on debt securities, which take into account the risk of standards and statistical data of risk. The work proves the urgency of the problem of market risk management in credit institutions. The author, using the analysis of market risk factors, builds the structure of the securities portfolio of a credit institution for effective management. The conducted research allows the author to conduct an inseparable connection between all banking standards and a portfolio of securities.
References
1. International Financial Reporting Standard 13 «Estimation of fair value»: entered into force on the territory of the Russian Federation by the Order of the Ministry of Finance of Russia from December 28, 2015 № 217н. Available at: Spravochnaja pravovaja sistema «Konsul'tantPljus» [ConsultantPlus legal reference system] (Accessed: 25 November 2017).
2. Regulations on the Chart of Accounts for Credit Organizations and the Order of Its Application [Electronic resource]: Bank of Russia 27.02.2017 № 579-П. Ed. on 05.07.2017. Registered with the Ministry of Justice of Russia on 03.20.2017 – № 46021. Available at: Spravochnaja pravovaja sistema «Konsul'tantPljus» [ConsultantPlus legal reference system] (Accessed: 25 November 2017).
3. Regulation on the procedure for the formation of reserves by credit institutions for possible losses: approved. Bank of Russia dated 20.03.2006 № 283-П. Ed. on 04.08.2016. Registered with the Ministry of Justice of Russia on 25.04.2006 – № 7741. Available at: Spravochnaja pravovaja sistema «Konsul'tantPljus» [ConsultantPlus legal reference system] (Accessed: 25 November 2017).
4. Letter of the Bank of Russia dated 29.12.2009 № 186-T «On Methodological Recommendations on the valuation of financial instruments at current (fair) value». Available at: Spravochnaja pravovaja sistema «Konsul'tantPljus» [ConsultantPlus legal reference system] (Accessed: 25 November 2017).
5. Bogdanova N.V. Metodika otrazheniya cennyh bumag po MSFO [Methodology for the reflection of securities under IFRS]. MSFO i MSA v kreditnoj organizacii [IFRS and ISA in a credit institution], 2005, I.
6. Available at: http://gaap.ru/articles/metodika_otrazheniya_tsennykh_bumag_po_msfo_ias_32_ias_39/ (Accessed: 30 November 2017). 6. Bocharov V. V. Investicii [Investments]. Saint Petersburg, Piter, 2006. 455 p.
7. Gryaznova A. G. Finansovo-kreditnyj enciklopedicheskom slovar' [Financial and credit encyclopedic dictionary]. Moscow, Finansy i statistika, 2005. 1168 p.
8. Zhukov E.V., Dyagtyareva O.I., Korshunov N.M. Rynok cennyh bumag [Stocks and bods market]. Moscow, YUNITI, 2009. 567 p.
9. Ilyina L. I. Organizaciya i finansirovanie investicij: Uchebnoe posobie [Organization and financing of investments]. Syktyvkar, 2002. 400 p.
10. Information portal Bloomberg. Available at: https://www.bloomberg.com/ (Accessed: 27 November 2017).
11. The site of the Moscow Stock Exchange. Available at: http://www.moex.com/ (Accessed: 25 November 2017).
12. Central Bank website. Available at: https://www.cbr.ru/ (Accessed: 25 November 2017).
Review
For citations:
Samokhina E. VALUATION OF DEBT SECURITIES FOR THE OBJECTIVES OF ACCOUNTING REPORTING IN THE RUSSIAN BANK. Vestnik Universiteta. 2017;(12):186-192. (In Russ.) https://doi.org/10.26425/1816-4277-2017-12-186-192
Views:
506
Email this article 