Detection of the Financial Patterns Based on Integrated Solvency Scoring Systems

The purpose of this paper is to show possibility of detection of the financial patterns based on annual fiscal accounting. The data set of the Russian construction enterprises balance sheets was taken as input data for this study. The values of shares of the five balance sheet items (fixed costs, inventory, accounts receivable, retained earnings (uncovered loss) and accounts payable) were coded to the 3-grade scale. Grades of this scale have three interpretations: 1 is feature of bankrupt, 2 is feature of enterprises with financial problems and 3 is feature of financial solvency enterprises. The dataset encoded by discrete values was considered as uncomplete training set for to identification integrated solvency systems in form of integrated rating mechanism. The financial patterns were detected based on the integrated solvency systems identified by performing tabular algorithm. Example of detected financial patterns of the Russian construction enterprises is showed.