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A Method For Calculating The Real Value Of Equity By Identifying Toxic Assets In The Reports Of Professional Participants Of The Securities Market

Author

Listed:
  • Alexander Borodin

    (Department of Financial Management Faculty of Finance Plekhanov Russian University of Economics in Moscow)

  • Vadim Shamin

    (Department of Financial Management Faculty of Finance Plekhanov Russian University of Economics in Moscow)

  • Irina Shamina

    (Department of Financial Management Faculty of Finance Plekhanov Russian University of Economics in Moscow)

Abstract

This article is devoted to a comprehensive study of toxic assets, which are on the balance sheets of professional securities market participants, in order to calculate the real value of capital. The authors have developed a method similar to a formalized algorithm for identifying toxic assets of liquidating or liquidated companies and assets in credit institutions with a revoked license, for subsequently adjusting the value of equity (net assets), and analyzing for compliance with the Bank of Russia supervisory requirements. The method is described by the authors in accordance with BPMN notation. The authors determined the information base of the method, which includes only mandatory reporting and open information resources, which makes it simple and transparent for users. Prospective users of the method may be the Bank of Russia, current and future counterparties of professional participants in the securities market, DBMS developers and scientific employees of economic specialties. The method was tesed by the authors on the basis of a real-life brokerage company

Suggested Citation

  • Alexander Borodin & Vadim Shamin & Irina Shamina, 2018. "A Method For Calculating The Real Value Of Equity By Identifying Toxic Assets In The Reports Of Professional Participants Of The Securities Market," OLSZTYN ECONOMIC JOURNAL, University of Warmia and Mazury in Olsztyn, Faculty of Economic Sciences, vol. 13(4), pages 387-396, November.
    • Handle: RePEc:ole:journl:v:13:y:2018:i:4:p:387-396
    DOI: https://doi.org/10.31648/oej.2779
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    More about this item

    Keywords

    toxic assets; reports of professional participants of the securities market; the real value of equity; supervision of the Bank of Russia;
    All these keywords.

    JEL classification:

    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates

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