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

Table 5:

Boolean variable name Designation Coefficient | b1 |
Variables characterizing the financial results of the company in the reporting year t
Gross Profit Indicator k G P 0,04
Sales profit indicator k R S 0,06
Profit before tax indicator k P B T 0,90
Net profit indicator k N P P 0,06
Variables characterizing the financial condition of the company in the reporting year t
Equity indicator k O F 0,81
Retained earnings indicator k R E 0,04
Long-term commitment indicator k L D 0,05
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 0,05
Sales profit indicator k R S 2 0,59
Profit before tax indicator k P B T 2 0,03
Net profit indicator k N P P 2 0,03
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 0,03
Own working capital indicator k O W C 2 0,06
Retained earnings indicator k R E 2 0,06
Variables characterizing the dynamics of financial results and financial condition of the company
Indicator of the dynamics of short-term obligations k ∆ S О 0,04
Revenue dynamics indicator k ∆ R S P 0,06
Indicator of the dynamics of interest payable k ∆ P P 0,10
Indicator of the dynamics of the cost of goods and services sold k ∆ C G S 0,15
Net profit dynamics indicator k ∆ N P P 0,17
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