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Banke so finančni posrednik na finančnem trgu. Naloga bank je, da skrbijo za stabilnost finančnega sistema. Stabilen finančni sistem z učinkovitim finančnim posredništvom spodbuja gospodarsko rast. Naloga banke je, da učinkovito razporeja finančne vire in pravočasno zazna, meri in ocenjuje finančna tveganja, ki jim je pri financiranju izpostavljena. Za objektivno ugotavljanje kreditne sposobnosti mora banka pred odločanjem o kreditu imeti na voljo vrsto ustrezno obdelanih in pripravljenih podatkov in informacij. Za spremljanje odobrenih kreditov pa mora kreditna mapa poleg teh podatkov in informacij vsebovati še podatke o znesku in pogojih odobrenega kredita, instrumentih zavarovanja, tekočem poravnavanju obveznosti ipd. Seveda pa je najpomembnejši proces odobravanja kreditov ocena kreditne sposobnosti in splošne bonitete poslovanja kreditojemalca in ocena dogovorjenih instrumentov zavarovanja odplačila obstoječih terjatev ter podatki in informacije o naravi posla in glavni dejavnosti dolžnika. Zato je nujno tesno sodelovanje banke in komitenta banke. Nujno ni le sodelovanje ob odobravanju kredita, temveč tudi med letom pri pregledih poslovanja komitenta, ko se tudi oceni možnosti dodatnega sodelovanja med banko in komitentom. Zato je treba medsebojne koristi in obveznosti uskladiti, da so optimalne tako za banko kot za komitenta. V diplomskem delu smo se osredotočili na kreditno tveganje, ki je pri poslovanju bank neizogibno. Analizirali smo vpliv finančnih in nefinančnih podatkov podjetja na njegovo bonitetno oceno. Predpostavili smo, da bi z bonitetno oceno dobili informacijo o načinu poslovanja podjetja, ki bi lahko bila v pomoč pri ocenjevanju komitentove kreditne sposobnosti. V diplomskem delu smo opisali kreditni proces v NLB d.d. od vloge komitenta do poplačila kredita ali pa izterjave ali odpisa kredita v primeru nevračila kredita. Nameravali smo vključiti tudi praktične primere, vendar zaradi poslovne skrivnosti nismo dobili ustreznih podatkov. Banks are financial intermediaries in the financial market. The task of the banks is to take care of the stability of the financial system. A stable financial system with efficient financial intermediation is promoting the economic growth. The task of the bank is to effectively allocate financial resources and timely detect, measure and assess the financial risks to which it is exposed in the financing. For objectively determining creditworthiness, the bank must have access to the the whole package of properly processed and prepared data and information before deciding on giving a loan. For the monitoring of approved loans, the credit file must contain, beside above mentioned data and information, also the data on the amount and conditions of the approved loan, the collaterals, current obligation settlement etc. Of course, the most important process of granting loan is the assessment of creditworthiness and general credit rating of the borrower, and an assessment of the agreed instruments for collaterals, as well as the data and information on the nature of the transaction and the core business of the debtor. Therefore, a close cooperation between the bank and the customer is needed. Not only cooperation before the approval of the loan is needed, but it's also important to have cooperation between the bank and the customer on the annual basis for the annual review of the customer, and also to check the possibility of additional cooperation. It is therefore necessary to allign the mutual benefits and obligations for both the bank and the client. In this diploma thesis, we focused on credit risk, which is inevitable in the business of the banks. We analyzed the impact of the financial and non-financial corporate information on credit rating. We have assumed that the credit rating will give us information about the bussines of the company that would be helpful in assessing the borrower's creditworthiness. In diploma thesis we examined the credit process in the NLB d.d. from the client's loan application until the repayment of the loan or the recovery or write-off of the loan in the event of default. We intented to include also the practical examples, however due to corporate secrecy we did not get the relevant information.

Finančni trg teorija običajno deli na trg kapitala in trg denarja. Vendar pa v praksi deluje še eden, njima enakovreden trg, kreditni trg, ki vključuje ves bančni sektor. Kreditno tveganje je eno temeljnih in tudi eno najstarejših tveganj s katerimi se banke srečujejo pri svojem poslovanju. To je tveganje, ki predstavlja možnost, kreditojemalec ne bo hotel ali mogel poravnati svojih kreditnih obveznosti do kreditodajalca. Da bi bilo kreditno tveganje čim manjše, imajo banke razvit cel sistem oziroma politiko rokovanja s kreditnim tveganjem. Upravljanje kreditnega tveganja v prvi fazi zajema ocenjevanje oziroma merjenje kreditnega tveganja, v okviru katere se oceni kreditna sposobnost oziroma boniteta kreditojemalca ter višina kredita in doba kreditiranja. Identifikaciji in merjenju kreditnega tveganja sledi faza obvladovanja kreditnega tveganja v kateri se kreditno tveganje spremlja. Pri vzpostavitvi funkcije obvladovanja kreditnih tveganj je pomembno, da se zagotovi njena neodvisnost in pristojnost. Zadnjo fazo predstavlja nadzor kredita, v kateri banka konstantno spremlja tako stanje kreditne sposobnosti kreditojemalca kot tudi zavarovanje kredita, ki ga je določila v predhodnji fazi. Zavarovanje pred kreditnim tveganjem sega daleč v zgodovino. Kreditno zavarovanje je način, s katerim banke zmanjšajo kreditno tveganje. Ločimo med stvarnimi in osebnimi kreditnimi zavarovanji. Stvarna kreditna zavarovanja delimo na kreditna zavarovanja na nepremičninah (hipoteka, zemljiški dolg, ...), na premičninah in na pravicah. Med osebna pa uvrščamo poroštvo, bančno garancijo in zavarovanje kredita pri zavarovalnici. Najpogosteje se pri zavarovanju kreditov uporabljajo hipoteka, menica, depoziti, zavarovanje pri zavarovalnici, poroštvo, ... Banka instrument zavarovanja izbere glede na tveganost naložbe. Pametno, predvsem pa primerno izbran instrument znižuje kreditno tveganje na minimum. Strategija in procesi upravljanja s tveganji ter struktura in organizacija funkcij upravljanja s tveganji predstavljajo bistvo dobre politike rokovanja s kreditnimi tveganji. Takšno, dobro, politiko vodi tudi Banka Celje d.d., ki pri svojem poslovanju prevzema različna tveganja in je aktivna na področju kreditnega poslovanja tako doma kot v tujini. Banka Celje svoje kreditne naložbe usmerja k manj tveganim komitentom, dejavnostim in državam. Izpostavljenost kreditnemu tveganju zmanjšuje z izvajanjem politike zavarovanja kreditnih terjatev. Theory typically divides financial market into the capital market and market of money. However, in practice there is one more market, equivalent to both mentioned, credit market, which includes the entire banking sector. Credit risk is a fundamental and also one of the oldest risks which banks face in their operations. This risk represents the possibility that a borrower will not or could not meet its credit obligations towards lender. In order to minimize credit risk, banks have developed a whole system or better yet policy of handling credit risk. Management of credit risk in the first phase includes evaluation and measurement of credit risk in contex of which the creditworthiness of the borrower or the credit rating, amount of credit and lasting of a credit are being valued. Identification and measurement of credit risk is followed by a phase in which credit risk is monitored. For the establishment of credit risk management function it is important to ensure its independence and competence. The last phase is the control of credit, in which the bank constantly monitors the borrower's creditworthiness and credit insurance, which was established in one of the previous stages. Protecting credit against credit risk extends far back into history. Credit insurance is a way for banks to reduce credit risk. We distinguish between funded and unfunded credit protection. Funded credit insurance is devided into credit insurance on real property (mortgage, land charge, ...), on movable property and rights. Among personal credit insurance we classify guarantee, bank guarantee and credit insurance with the insurance company. The most commonly used instrument for credit insurance is mortgage, bill of exchange, deposits, insurance with the insurance company, guarantee, ... Bank choses the insurance instrument according to te riskiness of investments. Only wisely and suitably chosen instrument reduces the credit risk to a minimum. Strategy, risk management processes and organizational structure of risk management represent the very essence of good credit risk handling policy. Such a good policy is led also by Banka Celje d.d., which in it's operations takes different risks and it's active in the credit business at home and abroad. Banka Celje directs it's credit investments towards less risky clients, activities and countries. Banka Celje minimizes it's exposure to credit risk by implementing policies of credit incurance claims.