Author: Olga B. Veretennikova, Dr. Sc. (Ec.), Prof., Head of Financial Management Dept; Yevgeny E. Panov, postgraduate of Financial Management Dept.

Abstract: The article examines contemporary theoretical approaches to the classification of holding companies and peculiarities of bank’s assessment of the risks when providing credits to the groups of enterprises owned by one holding company.

Key words: holding company; a group of related borrowers; credit risk assessment; other significant factors; loan classification; methodology for assessing borrower’s financial position.