Abstract: credit institutions of the banking sector need to be stable, credible and safe. As the stability is expressed in the possibility of conducting financial and economic activities defined by the legislation of Russia. Credit institutions of the banking sector will be able to receive money from their customers only if there is confidence in them, at the same time they are obliged to return them within the specified period. As one day of downtime of such service can threaten any enterprise or bank with the loss of customers, which leads to both financial and reputational problems. However, the full extent of the problem is difficult to assess. In the sphere of the financial sector of the economy, the state is only an initiative participant in the relationship between the owners of credit institutions, managers and their clients. Our Russian legislation dictates that credit institutions in the banking sector comply with financial stability, transparency in management, and the adequacy of internal financial control over risks.

Keywords: banking sector, consumer credit, credit organization, region, accounting reports