摘要：The knowledge of the activity developed in the previous period, as well as of the forecasts for the future gives to the bank the possibilit y to offer adequate banking services and products, on one hand, and on the other hand the possibility to take measures in order to diminish the risk in order to retrieve the credits and to collect the interests. Any credit granted supposes conscious risk assuming by the simple fact that, practically, there is no business absolutely sure. Consequently, in order to protect the funds that are borrowed, the bank has the duty to select its clients judiciously because its performances depend on the efficiency th e credits are placed.
