Eurasian Journal of Law, Finance and Applied Sciences 6-jild 5-son (2026) · 212–219-betlar

WAYS TO IMPROVE THE QUALITY OF THE CREDIT PORTFOLIO IN THE CONTEXT OF BANKING TRANSFORMATION

Abdiraxmonov, O‘tkir

DOI: 10.5281/zenodo.21886537 · Manbada o'qish → · PDF (manba serverida)

Annotatsiya

The article examines the quality of commercial banks’ credit portfolios and the ways to improve it under the transformation of Uzbekistan’s banking system. Based on open statistical data of the Central Bank for 2025–2026, the dynamics of non-performing loans (NPL) is analysed, revealing that the official NPL ratio declines artificially at year-end and rises again in the following quarters. The 2.5–3 fold divergence between the NPL ratio calculated under the national prudential methodology (3.7 %) and the estimates of international rating agencies under IFRS 9 (9–10 %) is identified as the core problem of credit portfolio quality. The author proposes an integral methodology for a comprehensive assessment of credit portfolio quality, consisting of six sub-indices, and formulates seven practical recommendations.

bank transformation, credit portfolio, non-performing loans, NPL, IFRS 9, privatisation, directed lending, credit risk, integral index, financial stability.трансформация банков, кредитный портфель, проблемные кредиты, NPL, МСФО 9, приватизация, директивное кредитование, кредитный риск, интегральный индекс, финансовая стабильность.bank transformatsiyasi, kredit portfeli, muammoli kreditlar, NPL, MHXS 9, xususiylashtirish, direktiv kreditlash, kredit riski, integral indeks, moliyaviy barqarorlik.

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