ROLUL INFORMAŢIEI CONTABILE ÎN EVALUAREA RISCULUI LA CREDITARE PRIN ANALIZA INDICATORILOR DE PERFORMANŢĂ
THE ACCOUNTING INFORMATION ROLE ON EVALUATING THE CREDITING RISK BY ANALISING THE PERFORMANCE INDICATORS

Summary/Abstract: The most important objective of the lending activity, in case of any bank, represents the disbursement of credits with a minimum of risk and maximum of profitability. In order to achieve this objective, the bank has to analyse very well the credit applications: the risk exposure, as well as quantification the level of risk assumed. In order to achieve this objective, the bank has to analyse very well the credit applications: the risk exposure, as well as quantification the level of risk assumed. In the risk evaluation of the client, the credit analyst has to take into consideration the following elements that can put in doubt the payment capacity of the client: -The profit (or loss) from the last years – if the business of the client has the trend of less profit every year or more loss every year can also lead to a possible problem in the payment capacity for the future installments; -The growth of the exposure on one client – as a client is willing to take more credits from a bank, his debt ratio after the disbursement of the credit will grow, and it will also grow the risk of payment capacity problems; -The management – a management will always look up for the problems that may interfere in the business and comes with real solutions in order to avoid problems. The above enumerated elements are the proof that the analyze of the loan officer has to be done from a quantitative and qualitative point of view. The quantitative point of view is evaluated through the accounting papers delivered by the client, from which will be identified the economical ratios and the payment capacity of the client. The qualitative point of view is more difficult to be evaluated. Here we have to chase the willingness of the client to pay the future instalments, the real investment plan (the real destination of the credit), the possible risks of the business. The two case studies presented are distinguishing the important role of the credit analyst in the evaluation of the risk of the client.

• Details
• Contents