Інформаційний Потенціал Пасивних Рахунків У Системі Ідентифікації Та Оцінювання Фінансових Ризиків Підприємства

The article substantiates the theoretical and methodological foundations for using the information potential of passive accounts in the system of identification and assessment of enterprise financial risks. It is established that traditional approaches to assessing financial distress are predominantly based on aggregated financial statement data and derived financial ratios, whereas detailed accounting data at the account level remain insufficiently integrated into risk-oriented analysis. The methodological framework of the study combines systemic, structural-logical, comparative and risk-oriented approaches. Three levels of accounting and analytical information are distinguished: account-level data, financial statement items, and derived financial indicators. The concept of the risk-information potential of a passive account is refined and interpreted as the capacity of detailed accounting information concerning the condition, movement and analytical structure of equity and liabilities to generate verifiable signals related to the factors of an enterprise’s financial vulnerability. The risk-information characteristics of passive accounts are systematized into structural, dynamic, temporal, cost-related, entity-related, concentration-related, foreign-exchange and interest-rate characteristics, as well as characteristics of uncertainty. A conceptual matrix linking liability-side accounting objects, economic signals, financial risk factors and corresponding risk indicators is developed. In addition, a conceptual model for transforming detailed account-level information into risk indicators and subsequently integrating them with financial statement data and traditional financial analysis is proposed. The study substantiates that passive-account data should not be regarded as a substitute for aggregated financial information. Instead, they constitute an additional level of analytical granularity capable of revealing temporal, counterparty-related and structural parameters of financial vulnerability that may not be fully observable in aggregated indicators. The scientific contribution of the study lies in developing a risk-oriented interpretation of the information potential of passive accounts, systematizing their risk-information characteristics, and constructing a methodological link between detailed accounting data and financial risk indicators. Further research should focus on empirical testing of the incremental predictive ability of the proposed characteristics using samples of enterprises from different sectors of economic activity.