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Approaches To Risk Assessment In Financing Borrowers Of The Digital Economy Sphere

Table 1:

Name of a Risk Calculation Components The Source of Information Influencing Factors
Revenue 1 Revenue under a contract for a certain period and prospects for prolongation.2. Revenue from the sale of commercial software to a wide range of customers. The revenue consists of two components: the sale of new copies of the software, the support fee for a certain period of time.3. Application sales revenue (subscription, in-app purchases, advertising). Business plan and sales plan of the enterprise, Federal Service of State Statistics, official website (gks.ru) Consumer Price Index Growth
Fixed Costs The main driver of the work costs is usually the labor costs (specialists required to perform the work).Salary costs (including insurance premiums);Utilities costs and property maintenance costs including:- Costs of electricity; - Costs of heat; - Other utility bills;- Rental costs; - Costs of providing security systems;- Costs of maintaining data centers. Federal Service of State Statistics, official website (gks.ru), company data An increase in electricity tariffs for the population,an increase in tariffs for heat energy,Consumer Price Index GrowthExchange RateIncrease in rental rates in the office real estate market in the region
Commercial, Managerial and other Expenses The main items of these expenses are:Labor costs of administrative and managerial personnel; Commissions for retailers selling software; marketing expenses (advertising, maintaining a software brand, etc.). Federal Service of State Statistics, official website (gks.ru), company data Consumer price index
Capital Expenditures Examples of capital expenditures in the field of IT can be costs associated with the purchase / repair of obsolete equipment, such as servers, system units, etc.Capital Maintenance Cost t =Depreciation t-1 x rise in producer price index t × correction factorThe correction factor is usually assumed to be 1. Official website of the Bank of Russia (cbr.ru)Federal Service of State Statistics official website (gks.ru)company data Ruble to dollar exchange rate (for adjusting prices of imported equipment)Producer Price Index Growth
Working Capital Working capital = Accounts receivable + Inventories – Accounts payable Company data, SPARK a selection of industrial enterprises -
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