Withdrawal of assets from a credit institution on the eve of bankruptcy

The article examines the mechanism of asset withdrawal from a credit institution, analyzes the corpus delicti under Article 196 of the Criminal Code of the Russian Federation, and examines the main tools used by intruders to steal funds from credit institutions. The aim is to develop proposals for improving an effective algorithm for detecting the occurrence of "holes" in banks to solve crimes under Articles 159 and 196 of the Criminal Code of the Russian Federation. The author declares no conflicts of interests.

Authors

Publication Details

Journal
Vestnik Tomskogo gosudarstvennogo universiteta Ekonomika
Published
2025-01-01
DOI
https://doi.org/10.17223/19988648/69/8
Primary Topic
Corporate Insolvency and Governance
Type
article
Field-Weighted Citation Impact
0.00
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article

Withdrawal of assets from a credit institution on the eve of bankruptcy

Daniil N. Kotov
Vestnik Tomskogo gosudarstvennogo universiteta Ekonomika
Corporate Insolvency and Governance
article

Withdrawal of assets from a credit institution on the eve of bankruptcy

Daniil N. Kotov
article en

Abstract

The article examines the mechanism of asset withdrawal from a credit institution, analyzes the corpus delicti under Article 196 of the Criminal Code of the Russian Federation, and examines the main tools used by intruders to steal funds from credit institutions. The aim is to develop proposals for improving an effective algorithm for detecting the occurrence of "holes" in banks to solve crimes under Articles 159 and 196 of the Criminal Code of the Russian Federation. The author declares no conflicts of interests.

Vestnik Tomskogo gosudarstvennogo universiteta Ekonomika(69)
Openalex Percentile: Top 82%
Corporate Insolvency and Governance
DOIOpen Access PDFOpenAlex
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Withdrawal of assets from a credit institution on the eve of bankruptcy — Daniil N. Kotov · Vestnik Tomskogo gosudarstvennogo universiteta Ekonomika (2025) | TGRS Research Map | TGRS