UTICAJ ANALIZE FINANSIJSKIH IZVJEŠTAJA NA UPRAVLJANJE KREDITNIM RIZIKOM U FBIH
IMPACT OF ANALYSIS OF THE FINANCIAL STATEMENTS ON CREDIT RISK MANAGEMENT IN FBIH

Summary/Abstract: Credit risk is considered to be essential, or the primary risk that bank faces in its business. It occurs because the debtors are unable to repay to bank the loans by maturity with appropriate interest. To avoid the risk, or at least brought it to the acceptability limits, it is necessary to analyze and manage it. Risk management represents a process of activities and access of management that is focused on the preservation of property and income possibilities, and loss prevention of company. Since exposure to credit risk is the main source of problems in the banks, not only in Bosnia and Herzegovina, but also around the world, we are aware of the need for identification, measurement, monitoring and control of this risk. The quality of credit risk management depends, primarily, from the surface for analysis. When applying for the loan companies are required to submit, among other things, the financial statements. These financial statements are the basis for the analysis of creditworthiness and credit standing of the company. Bearing in mind that credit risk exists until the repayment of principal and interest is over, credit worthiness of the company is subject to verification, not only in the initial stage of the loan approval, but the during the whole period of credit obligation. In this paper we have explored the current theoretical and practical problems of decision-making process on approval of credit applications and monitoring them, as well as credit risk management in general, and analyzed the impact of financial statements on these processes, then on the systematic and scientifically way formulated the results of our research.

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