IMPORTANŢA INFORMAŢIEI CONTABILE ÎN EVALUAREA RISCULUI LA CREDITARE PRIN ANALIZA LICHIDITĂŢII ŞI A STRUCTURII CAPITALULUI
IMPORTANCE OF ACCOUNT INFORMATION IN EVALUATING THE CREDIT RISK BY ANALISING THE LIQUIDITY AND THE STRUCTURE OF ASSETS

Summary/Abstract: The financial analysis is based on the accounting information given by the client: the balance-sheet (including the profit and loss account), the monthly balance, the monthly cash-flow. Through this analysis, the bank is willing to identify and quantize the risk of the client. In the risk evaluation of the client, in this paper, we will take into consideration the following elements that can put in doubt the payment capacity of the client: - The liquidity situation – if a client has a small liquidity ratio it can lead to a possible problem in the payment capacity for the future instalments; - The structure of assets – is the one that asures a balance between the risk of the business and the estimated level of rentability, and can sustain the payment capacity of the client; - The type of activity of the client – some activities are more risky than others: for example a high tech company that depends on one product is more risky than a company that produces consumption goods. The efficient usage of the financial information is essential for a successful lending process. The process has to be continuous; in this matter we mean that the analysis and the evaluation of the business do not finish once with the disbursement of the credit. The banks have to monitor the clients once every 6 months the latest when the balance sheet is done and signed by the Ministry of Finance. They also have to check the guarantees are still valid in case the credit will be in arrears and then written off. The two case studies presented are distinguishing the important role of the credit analyst in the evaluation of the risk of the client.

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