This paper presents the assessment of homogeneity of the lease portfolio. Based on mathematical transformations, the risk management model of the lease portfolio was developed in accordance with the covariance of default probabilities. A distinctive feature of this model is its practical orientation. Due to the crisis in the global economy, the problem of determining the homogeneity of portfolios and the segmentation of leaseholders has become very relevant. When forming their lease portfolio, leasing companies should take into account the correlation between credit and market risks against the background of the compounding effect. The authors examine the model of the optimum lease portfolio, with a view to creating homogeneous sub-portfolios and taking into account the index of concentration and the correlation of defaults and loans in other segments. It is concluded that in the context of macroeconomic instability, the assessment of portfolio homogeneity and the segmentation of leaseholders helps to establish the most risky sub-portfolio. It will have the highest correlation value, risk concentrations and the average default probability, which, in turn, leads to the greatest standard deviation, and indicates a high level of unexpected losses.

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