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) (28 )Tishreen University Journal. Eco.

& Leg 2006 (3


.Sciences Series

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) (28 )2006(3
Tishreen University Journal for Studies and Scientific Research- Economic and Legal Sciences Series Vol. (28) No (3) 2006

) .2006 / 8 / 1
(2006 / 10 / 17



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191

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2006(3) ( 28)
Tishreen University Journal for Studies and Scientific Research- Economic and Legal Sciences Series Vol. (28) No (3) 2006

The Creditory Analysis and its Role in Guiding


the Operations of Bank Loaning
in the Syrian Industrial Bank

Dr. Abdel Aziz Aldghaem

Dr. Maher Alamin *


**
Iman Anjrou
(Received 1 / 8 / 2006. Accepted 17/10/2006)

ABSTRACT

Credit is considered the most important banking efficiency in that its generated
returns represent the main axis of any bank returns, regardless of the multiplicity and
variety of other returns sources; without credit, the bank loses its main function as a
financial mediator in the economy. But at the same time, it is an investment fraught with
many risks due to loaning and unsuccessful facilitations. The issue of ''Credit analysis'' has
generally become of interest to the banking activity and its workers, specifically to the
students of banking and financial studies. Given that it is an effective tool for accuracy in
making credit decisions, consequently reducing the losses that banks may encounter, we
have handled the process of giving credit and the process being implemented in credit
facilitation in the Industrial Bank compared with the main bases of Creditory analysis; the
purpose of this is to know and enhance the positive sides, and highlight the shortcomings
and offer suggestions and recommendations for avoiding them in such away that
contributes to guiding the processes of crediting..
Keywords: Bank Credit, Creditory Analysis, Facilitations, Loans.

Associate Professor, Department of Accounting, Faculty of Economics, Tishreen University, Lattakia,


Syria.
*
Associate Professor, Department of Accounting, Faculty of Economics, Tishreen University,
Lattakia, Syria.
*
Postgraduate Student, Department of Accounting, Faculty of Economics, Tishreen University,
Lattakia, Syria.

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