CONTENT AND STAGES OF STRESS TESTING OF FINANCIAL RISKS OF THE ENTERPRISE

Abstract

The work reveals the features of trust-testing, which are caused by the specifics of the types of activities, risk factors, the size of the enterprise, the structure of assets and liabilities, etc.

The article proposed the stages of stress testing, disclosed their content, defined their relationship. The following stages of stress testing are proposed: analysis of external and internal risk factors, identification (identification) of financial risks, the impact of which is the most significant; development of the financial model of the enterprise; development of stress testing scenarios; determination of the methodology or algorithm that would allow to design the consequences of the implementation of a certain risk factor on the activities of the enterprise; quantitative analysis - the calculation of the consequences of the development of the selected scenario according to a given algorithm; interpretation of the results obtained and, if necessary, the adoption of corrective measures.