This article designs what it calls a Credit-Risk Balance Sheet (the risk being that of default by customers), a tool … commercial credit, whose amount can represent a significant proportion of both its current and total assets. To construct it, we … start from the duality observed in any credit transaction of this nature, whose basic identity can be summed up as Credit …

Purpose – The paper aims to identify “problematic” agricultural credit co-operatives (CCAM) and to evaluate their risk … of insolvency as a function of financial indicators, providing regulators and other stakeholders with a set of tools that … would be predictive of future insolvency and perhaps bankruptcy. Design/methodology/approach – Using a database of CCAM …

The paper analyses options in case of insolvency. Although insolvency plans empirically are very successful, they are …

behind such restructuring processes, the globalisation of the credit markets, the consolidation of banking structures, the …