التحليل المالي كأداة لإدارة المخاطرالائتمانية في البنوك التجارية : دراسة حالة البنك الخارجي الجزائري وكالة المسيلة

الملخص EN

Financial analysis is very important as one of the main pillars of any institution in general, and banks in particular.

It is the mirror of the financial position of the client or institution requesting the loan.

It also shows the customer's ability to fulfill his obligations towards the lender.

Commercial banks, as economic institutions, use financial analysis in large measure because they guide them to make sound decisions in order to reduce the credit risk that usually accompanies lending.

The bank's management examines the loan application from all sides through financial balance indicators and financial ratios, Based on the financial statements provided by the client, in addition to providing various guarantees, and examining whether this project will return profits on the bank or not, to decide the bank in the final acceptance of the grant of the loan or not.