| Summary: | Currently access to credit is conditioned by national and international financial environment, it´s extremely important to realize what mechanisms underlie the granting of credit by a bank, with a focus on the factors that determine the creditworthiness of a company. Thus, it was considered important to dissect the rational inherent in the credit decision process to a company, trying to find out the relevance attributed to qualitative factors and quantitative factors in this analysis. Having an underlying trial methodology, were analyzed three credit proposals of special interest, based on which it has responded to three research questions. The first question - What type of analysis, qualitative or quantitative, evidence primacy in credit risk analysis? - It is concluded that greater importance is given to quantitative factors (eg, financial ratios), insofar as they are of greater objectivity, which does not happen when the analysis focuses on qualitative factors, such as quality management. However, a qualitative analysis plays an important role as complementary to quantitative analysis. The second question tries to determine which are the most prevalent ratios in the analysis of accounting information of a company and defining whether a company is worthy of lending. Were identified a set of core financial ratios by which a credit analyst rules his judgment, namely: Payback; Financial autonomy, ratio Financial Expenses / Total Media Freed. The third question attempts to determine the main criteria that induce and determine the final opinion of the credit analyst for each proposal object of analysis. It was Inferred that the bank analysis focuses currently mainly in financial solvency indicators in estimating the time it will take the company to repay the principal and interest on loan, to estimate company's ability to meet debt service, without giving relief the important economic-oriented indicators, which supported the progression of a company; are based on the backward-looking type analysis.
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