Doubtful, prolonged, and arrears on loans payable on overdue and doubtful accrued income until maturity - Accounts receivable and doubtful receivables, overdue and doubtful to repay accrued income - payable (including overdue and doubtful) on factoring, financial leasing, discounted bills, debt securities, local authorities and non-bank institutions for trading and investments, overdue and doubtful to repay accrued income thereon; - Shares (other than investments in the share capital of other banks and institutions , which reduced the amount of regulatory capital). In addition to these regulations, the Regulations [6] provides guidelines maximum size of loans, guarantees and sureties granted to one insider (N9) and the maximum aggregate amount of loans, guarantees and sureties granted by insiders (H10). Insider - person (legal or physical) that has access to confidential information about the affairs of the bank through their official position, participation in the bank, family ties and has the ability to use their position for their own benefit. The ratio was the maximum size of loans, guarantees and sureties granted to one insider, is defined as the ratio of the sum of all obligations of an insider to the bank and all commitments are issued by the bank with respect to this insider, and the bank's capital. Standard value standard H9 should not exceed 5 percent. The ratio of maximum aggregate amount of loans, guarantees and sureties granted to insiders, defined as the ratio of total debt obligation of insiders to the bank and 100 percent of the off-balance sheet obligations, issued by the bank for all insiders, and the bank's capital. The standard value of standard H10 should not exceed 40 percent. Redundancy is the accumulation of funds in a special account to compensate for bad loans. This is one way to reduce credit risk at the bank, serving to protect the depositors, creditors and shareholders. Topic: Risks in Banking