Analysis Of The Reliability Of Modeling The Risk Of Non-Fulfillment By Bonds

Table 2:

Boolean variable name	Designation	Checked condition
Variables characterizing the financial results of the company in the reporting year t
Gross Profit Indicator	$k_{G P}$	${G P}_{t} > 0$
Sales profit indicator	$k_{R S}$	${R S}_{t} > 0$
Profit before tax indicator	$k_{P B T}$	${P B T}_{t} > 0$
Net profit indicator	$k_{N P P}$	${N P P}_{t} > 0$
Variables characterizing the financial condition of the company in the reporting year t
Equity indicator	$k_{O F}$	${O F}_{t} > {B C}_{t}$
Own working capital indicator	$k_{O W C}$	${O W C}_{t} > 0$
Retained earnings indicator	$k_{R E}$	${R E}_{t} > 0$
Indicator of short-term receivables	$k_{S R}$	${S R}_{t} > {S L B}_{t}$
Long-term commitment indicator	$k_{L D}$	${L D}_{t} > {S O}_{t}$
Variables characterizing the financial condition of the company in the reporting year t and the year preceding the reporting year, t-1
Gross Profit Indicator	$k_{G P 2}$	${G P}_{t} > 0$ $\cap$ ${G P}_{t - 1} > 0$
Sales profit indicator	$k_{R S 2}$	${R S}_{t} > 0$ $\cap$ ${R S}_{t - 1} > 0$
Profit before tax indicator	$k_{P B T 2}$	${P B T}_{t} > 0$ $\cap$ ${P B T}_{t - 1} > 0$
Net profit indicator	$k_{N P P 2}$	${N P P}_{t} > 0$ $\cap$ ${N P P}_{t - 1} > 0$
Variables characterizing the financial condition of the company in the reporting year t and the year preceding the reporting year, t-1
Equity indicator	$k_{O F 2}$	${O F}_{t} > {B C}_{t}$ $\cap$ ${O F}_{t - 1} > {B C}_{t - 1}$
Own working capital indicator	$k_{O W C 2}$	${O W C}_{t} > 0$ $\cap$ ${O W C}_{t - 1} > 0$
Retained earnings indicator	$k_{R E 2}$	${R E}_{t} > 0$ $\cap$ ${R E}_{t - 1} > 0$
Indicator of short-term receivables	$k_{S R 2}$	${S R}_{t} > {S L B}_{t}$ $\cap {S R}_{t - 1} > {S L B}_{t - 1}$
Long-term debt indicator	$k_{L D 2}$	${L D}_{t} > {S O}_{t}$ $\cap$ ${L D}_{t - 1} > {S O}_{t - 1}$
Variables characterizing the dynamics of financial results and financial condition of the company
Revenue dynamics indicator	$k_{∆ R S P}$	${R S P}_{t} < {R S P}_{t - 1}$
Indicator of the dynamics of interest payable	$k_{∆ P P}$	${P P}_{t} < {P P}_{t - 1}$
Indicator of the dynamics of the cost of goods and services sold	$k_{∆ C G S}$	${С G S}_{t} < {С G S}_{t - 1}$
Indicator of the dynamics of the total costs of production and sales of products	$k_{∆ T C P S}$	${T C P S}_{t} < {T C P S}_{t - 1}$
Net profit dynamics indicator	$k_{∆ N P P}$	${N P P}_{t} < {N P P}_{t - 1}$
Indicator of the dynamics of short-term obligations	$k_{∆ S О}$	${S О}_{t} < {S О}_{t - 1}$

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Analysis Of The Reliability Of Modeling The Risk Of Non-Fulfillment By Bonds

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Analysis Of The Reliability Of Modeling The Risk Of Non-Fulfillment By Bonds

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