Basilea 2 e il sistema di valutazione degli affidamenti alle imprese: stato dell’arte, strumenti e processi valutativi negli istituiti di credito locali

Abstract

The present paper investigates the role, the diffusion and the use of financial analysis tools by banks, inside the processes of loans assessing and granting to enterprises. The analysis, carried out by questionnaires, explores the state of the art of loans assessment in an Italian local context (Forli-Cesena and Rimini districts), and the typologies of tools implemented for the analysis of firms' financial statement.
The paper considers also the recent changes induced by Basel 2, investigating the role of ratings and the expectations about the new Basel Accord.
The results indicate a noteworthy importance and diffusion of ex post financial analysis tools, and a significant role of the collaterals in loans granting process. The analysis also argues diffused knowledge and
general positive expectations about Basel's changes.