DIRECTION OF DEVELOPMENT OF DIAGNOSTICS OF INSOLVENCY OF INDIVIDUAL
L.V. Koyava1, S.N. Chikin1, K.A. Khmelevskiy2
1Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
2Self-Regulatory Organization of Professional Arbitration Managers in the Siberian Federal District, Krasny ave., 184, Novosibirsk, 630049
Keywords: критерии и показатели неплатежеспособности, методы диагностики неплатежеспособности, неплатежеспособность, погашение задолженности, риски, criteria and indicators of insolvency, methods of diagnostics of insolvency, insolvency, repayment of debt, risks
Abstract
The implementation of the law on bankruptcy of citizens (individuals) will change the economic situation and financial relationships between insolvent citizens and creditors. It should take into account by the individual debtor, various commercial organizations, and government agencies. First, these are the commercial banks, collection agencies, tax authorities, NGOs, as well as the counterparties, where guarantors are individuals. Evaluation of insolvency requires the formation of the database containing the information about the financial position of the bankrupt, criteria and indicators for the diagnosis of insolvency and capacity to repay the debt, the timing and order of the bankruptcy of an individual. The article investigates the approaches to the diagnosis of insolvency of an individual, as well as the possible consequences and the risk of losses for businesses and government agencies, which deal with individuals as the borrowers or guarantors.
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