UMIDSIZ QARZNI HISOBDAN CHIQARISH VA PENYANI DAROMAD SIFATIDA TAN OLISHNING TO‘RT BELGILI MEZONLAR TIZIMI
DOI:
https://doi.org/10.5281/zenodo.23720142Abstract
Maqolada elektr taqsimlash korxonasida umidsiz qarzni hisobdan chiqarish va penyani daromad sifatida tan olish mezonlari o‘rganilgan. MHXS (IFRS) 9 hisobdan chiqarishni «asosli kutilma yo‘qligi» bilan bog‘laydi, ammo uning belgilarini sanamaydi. «Hududiy elektr tarmoqlari» AJ hisobotlarida 2021–2024-yillarda hisobdan chiqarish aks etmagan, 2025-yil oxirida to‘liq rezervlangan qarz yalpi qarzning 52,0 foizini tashkil etgan. Muallif to‘rt belgili mezonlar tizimini taklif etadi: huquqiy maqom, da’vo muddati, undirilish ehtimoli va undirish xarajati. Undirilish ehtimoli undirish gorizonti H orqali (keyingi undirish K3 ≤ 5 foiz) rezervlar matritsasiga bog‘lanadi, penya esa asosiy qarz undirilishi mumkin bo‘lgandagina daromadga olinadi. Da’vo muddati belgisi (H = 24 oy) to‘liq rezervlangan qarz ulushini 52,0 foizdan 47,9–41,5 foizgacha kamaytirishi mumkin (yuqori chegara).Keywords
umidsiz qarz, hisobdan chiqarish, penya, undirish gorizonti, kutilayotgan kredit zararlariReferences
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