TIJORAT BANKLARIDA MIKROZAYMLAR SIFATINI BAHOLASH VA ULARNING EHTIMOLIY YO‘QOTISHLARINI QOPLASH MAQSADIDA ZAXIRALAR SHAKLLANTIRISH HAMDA ULAR BILAN BOSHQARISH (TENGE BANK MISOLIDA).

Аннотация

This work examines the processes of classifying the quality of microcircuits in commercial banks and the formation of reserves to compensate for possible losses. Microzaims are an important tool in providing financial services to underprivileged strata, and their risk of non-payment can cause major financial https://scientific-jl.org/obr Выпуск журнала №-72 351 Часть–2_ июня–2025 ОБРАЗОВАНИЕ НАУКА И ИННОВАЦИОННЫЕ ИДЕИ В МИРЕ 2181- 3187 problems for banks. Therefore, it is necessary to correctly classify and manage the quality of microcircuits, to develop an effective system of forming reserves to compensate for possible losses. The study analyzes various methodologies for stock formation, including methods such as risk-based approach, cost method, and probability analysis. Also, on the example of Tenge Bank, the processes of formation and use of reserves on microcircuits are shown. The main purpose of the work is to improve the quality of microcircuits and reveal the importance of forming reserves in ensuring the financial security of banks. Keywords: microcircuits, commercial banks, loans, stock formation, probable losses, classification, Tenge Bank, risk management, credit portfolio.