Assistant Professor,Abbas Hashim Muhalhal, Technical institute\Wassit,Lecturer, Mazin Abbas Kadhim, Faculty of management and economy\Wassit,andAssistant Lecturer,Hatam Kareem Ashoor, Instituteof management\Rasafa
الملخص الانجليزي
Non-performed loans is a serious risk faced by loan grantingbanks as it leads to freezing part of the banks' money for the inability of borrowers to pay back. That exposes the bank to loss, especially, when there are no sufficient financial warranties that may be used to repay the loan. The long time for administrativeand legal disputes may also cause the bank to loose efforts, time, and alternative investmentopportunities. Thus, the present study aims at clarifying the concept of credit and its risks, the significance of adopting modern methodslike the one used in the present study, to reduce the risks of grantingcredit for non-performed loans, and to preserve the rights of the banks.The present study is based on a major hypothesis which assumesthatusing points recording methodreduces the risks of credit grantingas well as the costs of non-performed debts. That enhances taking lending decisions according to modern scientific principles. The present study emphasizes the importance of points recording methodbefore lending to protect the banks from loss of time and efforts which may result from administrativeand legal disputes between the bank and the borrower. The present study recommends using modern methods to reduce the risks of credit grantingand its coasts
د.عباس هاشم مهلهل | abbas.h. | 10186