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A Methodology for Constructing an Asset Matrix for Risk Management in the Leasing Business
Krasnova I. V., Ozadovzky O. M.

Krasnova, Iryna V., and Ozadovzky, Oleksiy M. (2025) “A Methodology for Constructing an Asset Matrix for Risk Management in the Leasing Business.” Business Inform 10:435–449.
https://doi.org/10.32983/2222-4459-2025-10-435-449

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
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UDC 336.767:658.14

Abstract:
The aim of this article is to develop methodological principles for constructing an asset matrix for risk management in the leasing business, adapted to the conditions of the Ukrainian market. Based on the analysis, systematization, and synthesis of scientific works by domestic and foreign scholars, the evolution of perspectives on risk analysis in leasing activities is examined. An original methodology is proposed, based on a three-parameter model, which differs from traditional approaches through the comprehensive integration of liquidity assessment (Kl coefficient), risk (integrated R indicator), and the impact of asset service life (Kvs coefficient). The model is formalized through analytical dependencies for liquidity forecasting and an aggregated risk formula, consistent with Basel III approaches. The methodology is specifically adapted to the challenges of martial law, limited liquidity in secondary markets, and macroeconomic uncertainty that characterize the Ukrainian market. Empirical validation based on data from Ukrainian leasing companies confirmed the efficiency of the proposed approach, demonstrating a potential reduction in default rates by 10–30% through structured portfolio management, differentiated pricing policies, and proactive monitoring. Model limitations were identified related to weight calibration for different sectors, data availability, and regional heterogeneity. Prospects for improving the methodology were outlined, notably through its digitization using AI analytics to automate data collection and forecast key parameter dynamics, developing sector-specific calibrations, conducting stress tests based on macroeconomic shocks, and adapting it for assessing the risks of green assets in the context of global sustainable finance trends. The practical value of developments for leasing companies, regulatory authorities, and other participants in the Ukrainian financial market has been summarized, particularly through the standardization of asset valuation, portfolio structure optimization, and the enhancement of operational resilience. Further development of this methodology will promote the expansion of possibilities for its adaptive application in emerging markets and in crisis situations.

Keywords: financial leasing, assets, risk management, modeling, asset liquidity, credit risk, regulatory environment, financial management.

Fig.: 4. Tabl.: 5. Formulae: 2. Bibl.: 28.

Krasnova Iryna V. – Doctor of Sciences (Economics), Professor, Professor, Department of Banking and Insurance, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]
Ozadovzky Oleksiy M. – Applicant, Department of Banking and Insurance, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

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