PROFESSIONAL MOTIVATED OPINION: FUTURE TRENDS AND PLACE IN THE BANKING SYSTEM OF LAW AND LEGISLATION (Part 3)

Abstract

The article is devoted to a comprehensive analysis of the concept of professionally motivated opinion applied by regulator (Bank of Russia) in respect of a credit institution. This concept (category) is seen in a variety of ways: as the approach used in international banking practice, as an institution of banking supervision, as assessment assigned by to the Bank of Russian to a credit organization, on the basis of analysis of numerous financial parameters of the latter, the ownership structure, the risks taken and the objective economic factors. The article discusses also the main directions of banking supervision, which includes elements of professionally motivated opinion as well as the goals of the latter.

Keywords

• professional opinion, banking supervision, financial stability of the credit institution, the central bank of the russian federation, objective economic factors, financial parameters, financial statements, banking activities, banking risks, banking inspection