Risks of commercial banks in credit innovation projects: analysis, assessment and accounting

One of the main problems when crediting innovative projects by commercial banks is risk assessment. For this purpose project risks are classified according to a sign "a source of emergence of risk". According to the obtained data are considered: risks of the innovative project, risks of the company implementer. Further, create the general group risk factors of bank lending of innovative projects. For carrying out quantitative assessment of the revealed risks of bank lending of innovative projects the method of expert evaluation in which empirical scales of risk level are established is used. Also take into account the requirements of the CBR and the proposed method of risk assessment to Fund this innovative project, which introduces a correction of the calculated minimum reserve for possible losses on the loan taking into account the stage of implementation of innovative project. The received results allow to use two schemes of crediting for the purposes of implementation of innovative projects. The first - without payment deferral on interest payment when the loan is granted on the purpose of implementation of the innovative project of the company with a good or average financial position and debt servicing, positive credit history and experience of implementation of innovative projects. The second - with a payment deferral on interest payment when the loan is granted to the new company created especially for implementation of the innovative project, or the company which has not enough means for interest payment and implementation of the innovative project will allow to improve its financial position considerably. Practical use of the offered method allows to carry out adequate assessment of a credit deal with the increased risk and to develop the segment of banking activity connected with crediting of innovative projects.