Okay, with some luck I was able to consult with my friend a little earlier. She told me pretty much this "Evary damn bank can set up their own departments for different purposes and call them whatever they want. Some might not even have a specific department for dealing with situations like this". Although, we thought it out and she told me that "отдел (по) конвертации безвозвратных кредитов (активов)" can be generally understandable to people.