TIJORAT BANKLARIDA AKTIVLARNING QADRSIZLANISHI VA UNING HISOBINI TAKOMILLASHTIRISH (“ASAKABANK” ATB MISOLIDA)
Keywords:
tijorat banklari, aktivlarning qadrsizlanishi, kredit riski, MHXS, IFRS 9, rezervlash siyosati, Asakabank, moliyaviy hisobot, audit, kutilayotgan zarar modeli.Abstract
Mazkur maqolada tijorat banklari faoliyatida aktivlarning qadrsizlanishi tushunchasi, uning moliyaviy barqarorlikka ta’siri va hisobini xalqaro standartlar asosida tashkil etish muammolari tahlil qilingan. Xususan, MHXS (IFRS 9) talablariga muvofiq aktivlarning qadrsizlanishini baholashda kutilayotgan zarar modeli, kredit risklarini tasniflash va rezervlash siyosatining ahamiyati yoritilgan. “Asakabank” ATB misolida 2020–2024-yillarda kredit portfeli hajmi, qadrsizlangan aktivlar ulushi va rezerv ajratish jarayoni o‘rganilib, mavjud muammolar aniqlangan. Yevropa banklari tajribasi bilan taqqoslash asosida aktivlarning qadrsizlanishini hisoblashda prognozli yondashuvlar, raqamli texnologiyalar va mustaqil audit mexanizmlarini keng joriy etish bo‘yicha takliflar ishlab chiqilgan. Tadqiqot natijalari tijorat banklarida aktivlarning qadrsizlanishi bilan bog‘liq xavflarni kamaytirish, moliyaviy hisobotlarning shaffofligini oshirish va investorlar ishonchini mustahkamlashga xizmat qiladi.
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