Abstract
The problem of non-repayment of borrowed funds currently remains very serious and urgent. Banks and other credit organizations suffer losses when the borrower, for various reasons (subjective or objective), does not repay the amount of the loan or disappears from the field of view of the borrowed organizations. In some cases, this is due to the life circumstances of the borrower (loss of permanent income, change of job, temporary or permanent absence). But, in our case, the interest is aroused by borrowers who took money with a pre-existing intention of non-repayment of sums of money and deliberately evading repayment of accounts payable.