Fundamental Analysis of Securities Issuer

Abstract

Subject/Topic The object of study is the fundamental analysis of the Issuer’s securities. The subject of the research is to study possibility and necessity of introducing new directions and indicators for the fundamental analysis of the securities Issuer, in particular, credit institutions. Goals/objectives. The main purpose of the study is the analysis of new phenomena in the banking sector and identifying new indicators for the adequate analysis and their inclusion in sections of the fundamental analysis of the Issuer and of the investor securities. Methodology. The research methodology is the review of the existing situation in the Russian banking sector and new regulations and standards necessary for the calculation of new indicators of the credit organization as the Issuer and the investor securities. Conclusions and Relevance. Fundamental analysis of Russian credit organizations as issuers, major investors, and players in the organized securities market shall take into account ongoing changes in the external environment and legislation that will allow timely introduce new indicators of banking activities. In the article the basic directions and ways of development of certain new quantitative and qualitative indicators of fundamental analysis and their application in the Russian reality. Special attention is paid to indicators that are significantly changing in the future, 2019, with the introduction of new International financial reporting standard No. 9.