The aim is to develop a new decision-making model for Credit-loans. The model will be specific for Credit applicants of the OKQ8 bank, becauseit is based on data of earlier applicants of Credit from the client (the bank). The final model is, in effect, functional enough to use informationabout a new applicant as input, and predict the outcome to either the good risk group or the bad risk group based on the applicant?s properties.The prediction may then lay the foundation for the decision to grant or deny Credit loan.Because of the skewed distribution in the response variable, different sampling techniques are evaluated. These include oversampling with SMOTE, random undersampling and pure oversampling in the form of scalar weighting of the minority class.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their Credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

AbstractThis paper intends, through a qualitative study to examine and analyze how a particular type of financial firms cooperate, and what this entails. The case study issue which shall be answered is "What does the firms Credit Suisse and Orn & Cie SA gain out of cooperating with each other?". By setting the general theories in the subject joint ventures, partnerships, against the empirical material gathered via interviews and data collection in Geneva, Switzerland  answers to what the cooperation between the two parties has resulted in for the respective companies has been found. The survey shows that the prevailing model of cooperation creates significant benefits for the two companies.

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as Credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity Credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of Credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant Credits.The study is built on interviews at three different commercial banks.

Managing Credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a Creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a Creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers Credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy Credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.

Account receivables tie up large amounts of capital in. Various reports show that the actual time for customer to pay their invoices is getting longer. This is a problem both from a society and a business economic perspective. The purpose of the essay is to find out if Swedish companies have longer Credit days than normal contractual terms of payment and if so, can the business cycle or the geographical distribution of sales have an impact and does it make a difference if the companies have an active monitoring of the actual customer Credit days. To answer this, we studied 12 listed companies in four different sectors between the years 2000-2008. In the analysis, we reason about the results of the study and how the various factors may have influenced the outcome.

The title of this thesis is ?The preconditions of the acquisition guarantee- hard to design working political reforms?. The acquisition guarantee (förvärvsgaranti) is a form of Credit guarantee issued by the Swedish government to Credit institutes that give out housing loans to debtors with poor Credit history. The reform hasn´t been used in any substantial extent.The purpose of the study is to investigate whether you could identify any problems with the preconditions that the governmental agency BKN was given to implement the acquisition guarantee, and if so describe which these problems are.Two questions are answered:1.      What preconditions for a working implementation of the guarantee, in the form of rules, objectives and directives was offered by the government in their steering of BKN?2.      How did the structural preconditions for a working implementation of the guarantee look like?By doing a text analysis of central documents I find that the lack of outcome could to some extent be related to weaknesses in how the reform was formulated.

Managing Credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a Creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a Creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

Through certain exceptions in the Swedish regulation on Credit agreements for consumers, a new form of instrument for Credits has arisen on the national market. The instrument, which is most commonly known as easy Credits and was first seen on the Swedish market for consumer Credits in 2006, has developed to become part of a vast problem with excessive debt incursion. In order to counteract this development and to harmonise the internal market within the EU, directive 2008/48 EC on Credit agreements for consumers was introduced in 2008. In Sweden, the implementation of the directive has led to a proposition for a new regulation on Credit agreements for consumers (SFS 2009/10:242 Ny konsumentkreditlag) coming into effect on the 1 January 2011. The proposition puts up stricter rules on Creditors granting consumer Credits in their course of business, and revokes the former exemption on information and practices preliminary to the conclusion of the Credit agreement for minor Credits.

Nedgångar i världsekonomin med påföljande likviditetsproblem hos företag har medfört negativa konsekvenser för banker, vilket skapade behov av effektiv kreditriskhantering. För att förhindra stora kreditförluster försöker banker ständigt minimera sina risker vid kreditgivning genom att identifiera fallgropar.Syftet är att undersöka vilka faktorer som bidrar till kreditförluster och belysa hur Nordea kan minimera risker vid kreditgivning utifrån dessa faktorer.Datainsamling skedde via granskning av litteratur och en fallstudie. Studieobjektet var affärsbanken Nordea där det genomfördes flera intervjuer med kreditansvariga på en regional nivå. För att ta reda på utvecklingen av kreditvolym inom Sverige sammanställdes data utifrån kreditgivningsstatistik från Nordea Hypotek AB.Enligt teorin är kreditförluster beroende av direkta och indirekta faktorer. Medan de direkta faktorerna kan påverkas av en kreditanalytiker ligger de indirekta faktorer utanför dennes inflytande.

The increase in farmland value in Swedens plain areas is a well known fact in today's Swedish agricultural. In connection with the fluctuating prices of crops and inputs, are increasing the risk exposure to agriculture. The increased value of agricultural land has in Sweden over the years been due to a high demand for land that has existed and exists in Sweden. The increasing demand is linked to a structural rationalization of Swedish agriculture, leading to fewer and larger farm units (www, privataaffärer, Carl Johan Jurss).The purpose of this study is to examine the potential risks associated with the farmland value falls or remains unchanged, according to a farm Credit administrator's perspective. The idea is to get a picture of the main factors taken into account when lending and the problems with falling or stable land prices into account when lending.

There have been significant changes in the agricultural sector during the past 20 years (Jordbruksverket, 2008). The development of today is towards deregulation and adaption to global market conditions. As farmers try to adapt to the changed and more competitive market conditions investments are often necessary (LRF Konsult et al, 2012). Loans to agriculture and forestry businesses have increased to record levels and debt has doubled over the past years. The financial turbulence of the past years has contributed to an increase of the meaningfulness and willingness of the banks to be able to understand and handle risks associated with agriculture and forestry (Breiding, 2010).

In relation with structure transformation in farm companies with bigger animal population and pressure at the milk price, the farmers in both countries have to invest more money in the company to endure. This had conduct what more owners had seen grown requirements to invest in bigger population barns. The investment is necessary to retain stability in the economy for the companies, at that time when the profitability for small production barns decrease. This essay carries out through a case, there the activities main part are milk production. The present operation consists of 82 milk cows in long stall with a yield on 10 500 kg ECM. The idea is that the company should increase the activity to 180 cows.