BANK CREDIT RISK MANAGEMENT: ANALYSIS OF CREDITWORTHINESS AND MEASURES INSURANCE AGAINST THE RISK OF COLLECTION

Danas su banke izložene financijskom, operativnom i poslovnom riziku te riziku događaja, ali upravljanje kreditnim rizikom predstavlja najznačajniju aktivnost u upravljanju bankama iz razloga jer predstavlja najveći uzrok stečajeva banaka. Iz toga proizlazi da upravljanje kreditnim rizikom predstavlja bitan element postojanja većine banaka. Što i kome se novac plasira mora biti temeljito razrađeno i proanalizirano, potrebno je dobro razumjeti rizik i njime kvalitetno upravljati. Sustav upravljanja kreditnim rizikom potreban je svakoj banci kako bi mogla poslovati i ostvariti svoje poslovne ciljeve, upravljanje rizicima je ujedno i visoko regulirano zbog važnosti banaka za financijski i gospodarski sustav. Kreditni rizik je vjerojatnost da dužnik ili izdavatelj financijskog sredstva neće biti u mogućnosti otplatiti kamatu i glavnicu prema ranije određenim uvjetima. Kreditni rizik stvara probleme u novčanim tokovima i utječe na likvidnost banke. Banke nisu nikada sigurne hoće li plasmani koje su plasirale biti vraćeni. Problem koji se pojavljuje kod kreditnog rizika je u tome što banke ne mogu predvidjeti budućnost i sa sigurnošću utvrditi koji plasman neće biti vraćen. Banka daje kredite na neki rok, ali ponekad zbog subjektivnih ili objektivnih razloga isti ne mogu biti vraćeni. U tim situacijama banka takve loše plasmane mora podmiriti iz vlastite dobiti i vlastitog kapitala. Iz tog razloga kreditni rizik ima najveću ulogu kod bankarskih rizika. Zadatak banke, osim procjene trenutne financijske situacije ima potrebu procijeniti i eventualno buduće poslovanje i njezinu uspješnost u budućnosti.Today, banks are exposed to financial, operational and business risk and to the risk of events, but credit risk management is the most significant activity in bank management because it represents the biggest cause of bank bankruptcies. It follows that credit risk management constitutes an essential element of the existence of most banks. What and to whom the money is being placed must be thoroughly elaborated and analysed, it is necessary to understand the risk well and to manage it well. The credit risk management system is necessary for each bank to operate and achieve its business objectives, risk management is also highly regulated due to the importance of banks for the financial and economic system. Credit risk is the probability that the borrower or the issuer of the financial asset will not be able to repay the interest and principal according to previously specified conditions. Credit risk creates problems in cash flows and affects the liquidity of the bank. Banks are never sure whether the placements they've placed will be returned. The Problem that occurs with credit risk is that banks cannot predict the future and determine with certainty which placement will not be recovered. The bank provides loans for a period of time, but sometimes due to subjective or objective reasons, they cannot be returned. In these situations, a bank of such poor placement must settle from its own profit and own capital. For this reason, the credit risk has the greatest role in banking risks. The bank's task, in addition to assessing the current financial situation, needs to evaluate and possibly future business and its success in the future