Fonte: Revista Turismo Estudos e Práticas - RTEP/UERN; No. 5 (2020): Geplat: Caderno Suplementar; 1-8
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Resumo: The financial activity of any enterprise in all its forms is connected with many types of risk, the impact of which on the result of a financial firm is very large. The main risks arising in determining the influence on the results of the financing and operating activities of the enterprise are financial risks. We will consider financial risks as unforeseen financial losses (diminution of profit, income, capital losses, etc.) in a situation of uncertainty in the financing activities of the organization. Financial risks occupy the largest part in the aggregate portfolio of business risks of the enterprise. One of the ways of financial risk sharing is the conclusion of a factoring agreement. Legal documents and analytical reports, statistical reference books of the Association of Factoring Companies (AFC) of the Russian Federation are used in writing the article. Maximum demand for experience of small and medium-sized enterprises, given the fact that this service in a certain way simplifies settlements of accounts between partners, which is an advantage for the provision of factoring services. In recent years, there has been a growth in the factoring market, which is explained by the continued migration of customers from traditional credit products to factoring, the expansion of the range of products of factors, an increase in the number of quasi-factoring transactions, the new edition of the Civil Code of the Russian Federation, which entered into force on June 1, 2018, and the general economic and political situation in the country.
