Author(s): Alexander Bradul, Sergey Laptev, Vira Shepeluk, Marian Yunatskyi, Svitlana Shypina
The article defines the levels of typicality of the company's income or expenses, which arose as a result of the risk in the past, and the probable amount of future income (expenses). The Matrix of economic activity risks was built on the basis of the separation of two factors: the level of materiality and the probability of occurrence of risk; this allows determining the situations of reserves forming for repaying company losses. A form of a management report on the risks of the company has been proposed, which sets as its task to pass to all interested parties information about those risks the probability of which and the extent of damage from occurrence of which can be assessed with a sufficient degree of reasonableness. The qualitative characteristics of the company's economic risk and methods for their evaluation are also analyzed.