Any loan transaction is accompanied by a risk: the probability that the borrower will not honor its commitment. The assessment of the risk is of paramount importance to the lender, since the enterprises are quite frequently facing difficulties (default, bankruptcy), and, since the consequences of these difficulties seriously affect the economy. Regarding the creditor, the existence of this risk affects his hope to earn profit from the lending operations and increases the likelihood of encountering serious difficulties, if the debtor is not able to repay the loan.