Calculation of non-performing loans and effect of economic crises non-performing loans

First of all, economic crisis? properties, its? creation, reasons and varieties will be categorized and stated. Secondly, some financial variables such as concepts of current deficit, loan and economic growth will be explained detailed which are thought to be used in the study.In the second part of the study, calculation methods of non-performing loans will be emphasized. Right and prior estimation of non-performing loans will be helpful for estimating revenue truly and also contributing to the other balance sheet items? management. With the increase weight of loans inside the resources of the business, more realistic studies become compulsory about estimation of non-performing loans. For that purpose, besides traditional accounting methods are being used in applications some quantitative techniques have been developed. In this study, parallel to that development estimation methods have been classified as Classical Methods and Chains Method. Also, in order to emphasize the situation in Turkey, devising in Tax Procedure Law have been examined.Finally, Calculation methods of non-performing loans and variables of inflation rate relation which were described in first two sections will be considered together. In this context, primarily doubtful trade receivables of the businesses which were listed to İstanbul Stock Exchange between 1998 - 2008 and connection between ruling prices and gross domestic product will be searched and explained for relevant years. Then, doubtful receivables that were partaking in the general sector balance sheets published by Republic of Turkey Central Bank between 1998-2008 and relation between ruling prices and gross domestic product for related years will be researched. Also, Connection between doubtful receivables, ruling prices and national income of sub-sectors will be determined.