(NE)POUZDANOST FINANSIJSKIH IZVEŠTAJA U PROCESU KVALITETNE PROCENE BONITETNOSTI KORISNIKA KREDITA
(NO) RELIABILITY OF FINANCIAL STATEMENTS IN THE PROCESS QUALITATIVE ASSESSMENT OF SOLVENCY CONSUMER CREDIT

Summary/Abstract: Regardless of supporting or challenging balance analysis as reliable indicators of borrower solvency, a legal obligation exists, to keep record of each borrower’s balances in the past three years and the intersecting balance at the time of loan application. Balance sheet data from the last official annual income of the borrower is the basis of balance sheet classification of assets and creating indicators for banks. Regardless of the regulations prescribed by the NBS and indicators that are observed in the balance sheets of the Borrower, each bank decides how to evaluate individual balance indicators which makes the basis of credit risk management. Balance data cannot provide a reliable insight in the quality of borrower’s business without the analytical analysis of balance sheet items. The need for engagement in the analysis of balance sheet items is increasing with the growth of loan maturity, but for loans with maturity over 5 years, the balance sheet analysis is meaningless because it is a long enough period in which the quality of business cannot be predicted on the basis of history and the present balance sheet indicators.

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