Credit risk assessment of leasing companies

Straipsnyje siekiama atskleisti kredito rizikos esmę, priežastis sukeliančias kredito riziką lizingo bendrovėse ir kredito rizikos įvertinimą. Kredito riziką įtakoja lizingo paslaugų portfelio kokybė, kuri labai keitėsi ekonomikos nuosmukio laikotarpiu ir lizingo paslaugų portfelio diversifikacijos lygis Straipsnyje siekta parodyti, kad kredito rizikos lygis lizingo bendrovėse išaugo makroekonominių rodiklių ekonomikos nuosmukio neigiamoje įtakoje. Analizei naudotos koreliacinės ir regresinės analizės duomenys tik patvirtino tyrimo prielaidas. Lizingo bendrovių paslaugų portfelio diversifikacija įvertinta, taikant Herfindahl–Hirschman indeksą (HHI) ir Shannon entropijos koeficientą (S) ir atliekant kelių lizingo bendrovių paslaugų portfelių palyginamąją analizęAnalysis of credit risk management and assessment in leasing companies shows that risk assessment can be performed applying various methods, which have been identified by analysing the scientific literature. Moreover, the research also shows that the credit risk in commercial banks and leasing companies although having certain common aspects of the concept, in principle differ in its content, what has been disclosed in the article. When assessing the credit (leasing services) risk in leasing companies the main focus is made on assessment of quality of portfolio of services through portfolio diversification, using the methodology for concentration identification for that purpose and taking two concentration methods as a basis, such as a the Herfindahl – Hirschman Index (HHI) and Shannon entropy coefficient (S). The trends revealed in the course of the research show that the credit (leasing services) portfolio risk depends on the level of portfolio diversification by individual sectors of economic activity, what has been demonstrated by the concentration ratios used in the researc