Ovchelupova O. Information and Analytical Support for Assessing the Creditworthiness of the Borrower in System of Financial and Economic Security of Commercial Banks

Dissertation is devoted to solving scientific problems related to the development of theoretical and methodological provisions and substantiation of practical recommendations for the development of information and analytical support for assessing the creditworthiness of borrower in system of financial and economic security of commercial banks. Based on the generalization of scientific approaches, the meaning of the concept of creditworthiness is defined, which is defined as a comprehensive indicator that reflects the borrower's ability to obtain a loan, repay it in a timely manner and in full in accordance with the loan agreement, which is associated with economic security of the bank, characterized by protection of its activities from external and internal threats to ensure efficient operation, strengthen market position, protect financial and economic interests of stakeholders (owners, customers, employees and management), sustainable development. It is established that the reduction of borrower's creditworthiness should be considered as a threat to the financial and economic security of commercial banks, the consequences of which are a decrease in the bank's profit and loss of its capital. The methodical approaches to the assessment of borrower 's creditworthiness of commercial banks are researched and systematized. It is proved that today there is no single unified approach to assessing the creditworthiness of the borrower, each of the approaches has advantages and disadvantages. The expediency of applying a comprehensive approach to assessing the creditworthiness of the borrower, which involves the use of quantitative and qualitative methods and indicators. The international experience of borrowers creditworthiness assessment is researched and generalized. It is proved that in order to obtain objective assessments of the borrower's creditworthiness, it is necessary to make a complex and comprehensive assessment of the borrower, the factors and conditions of its activities, the possibility of using the loan for its intended purpose, loan collateral. It is established that methodological approaches that allow assessing the borrower's creditworthiness from the standpoint of its impact on the financial and economic security of commercial bank remain insufficiently developed. The theoretical and methodological basis for assessing the creditworthiness of the borrower in system of financial and economic security of commercial banks is formed. The dynamics of banks' development in Ukraine is analyzed and it is established that the global financial crisis caused by the spread of COVID-19 has a negative impact on the state of the banking sector of Ukraine. It is argued that to minimize credit risks in such conditions, it is necessary to apply a more conservative approach to assessing the creditworthiness of borrowers. The level of financial and economic security of commercial banks of Ukraine is assessed according to the indicator approach and it is established that in conditions of financial crisis of 2020 the real threats to banking security are: growth of overdue loans; growing deficit of long-term funding; state monopolization of banking services market; reducing the return on assets. A model of information and analytical support for assessing the creditworthiness of the borrower of commercial banks in global financial crisis, which includes four blocks that provide support for management decisions on the feasibility of a particular loan operation, taking into account its impact on financial and economic security of the bank has been developed. An approach to the identification of threats to the financial and economic security of bank has been developed by developing analytical and applied support for the identification and assessment of factors of negative impact on the borrower's creditworthiness; methodical approach to assessing the borrower's creditworthiness, based on the integrated use of quantitative and qualitative methods and indicators that allow to assess the borrower's creditworthiness by the following components: the nature of the borrower's activity and reputation; purpose, amount and purpose of the loan; financial condition of the borrower; the state and forecast of the market situation in which the borrower operates; loan collateral.