MOLIYAVIY INVESTITSIYALARNING QADRSIZLANISHINI KUTILAYOTGAN KREDIT ZARARLARI (ECL) MODELI ASOSIDA HISOBGA OLISH METODIKASI

To‘libay Jumamurodov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 7, 210-215

Abstract: Mazkur maqolada moliyaviy investitsiyalarning qadrsizlanishini Moliyaviy hisobotning xalqarostandartlari (MHXS 9 «Moliyaviy instrumentlar»)ning kutilayotgan kredit zararlari (Expected Credit Loss — ECL)modeli asosida tan olish va hisobga olish metodikasi tadqiq etilgan. Milliy hisob amaliyotida qadrsizlanishnibaholashda yuzaga kelgan zarar modelidan foydalanish elementlari saqlanib qolayotgani, bu esa risklarnikech aks ettirishga olib kelayotgani asoslangan. Tadqiqot natijasida uch bosqichli ECL zaxirasini PD (defoltehtimoli), LGD (defolt sodir bo‘lganda zarar ulushi) va EAD (defolt paytidagi ekspozitsiya) parametrlari asosidahisoblashda O‘zbekiston makroiqtisodiy omillarini (inflyatsiya, YaIM o‘sish sur’ati, valyuta kursi) integratsiyaqiluvchi metodika ishlab chiqilgan. Taklif etilgan metodika risklarni o‘z vaqtida tan olish va aktivlarning realqiymatini aks ettirish imkonini beradi

Keywords: moliyaviy investitsiyalar; MHXS 9; qadrsizlanish; kutilayotgan kredit zararlari; ECL; PD; LGD; EAD; makroiqtisodiy omillar; buxgalteriya hisobi; audit. (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:7:id:11707

DOI: 10.5281/zenodo.21538357

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