THEORETICAL BASIS FOR EVALUATING NON-BANK CREDIT INSTITUTIONS
The relevance of the topic is due to the increasing role of non-Bank credit institutions in the financial services market now. The article describes the definition of non-Bank credit institutions, analyzes their functions and presents their main types. The main part of the article is devoted to a critical analysis of the indicators of the Bank of Russia's Directive "On the assessment of the economic situation of banks" for its use in assessment of non-Bank credit institutions. Adaptation of indicators is proposed in relation to the assessment of capital, assets, profitability and liquidity of a non-Bank credit institutions. The proposed recommendations help to increase the transparency of evaluation and improve supervision of non-Bank credit organizations.