THE MANAGMENT RATING STRATEGY OF THE COMPANY WITH THE COMPLEX ORGANIZATIONAL AND OWNERSHIP STRUCTURE

The domestic commercial banking practice, in the environment of high competition on the one hand and potential insolvency or compromising capital adequacy on the other, is increasingly resorting to the sophisticated technology management cost of loans through the transformation of the client's category. It is a forced strategy of commercial banks, which under the current legal and regulatory framework, "manipulates” the client's rating, in order to make their own loan price competitive and to temporary lower net allocations (reserves for estimated losses). In the first two parts of the research the analysis confirms that the application of this strategy, provides the bank with the opportunity to keep the competitive price of the loans (interest rate) and to increase the profitability with the regards to the lower cost (reserves for estimated losses) which would otherwise decrease the bank's operating income and at the same time decrease the bank‘s financial result and equity at the end of the current financial year. In the third part of this paper, the simulation strategy of lending to related parties in complex business groups commonly referred to as holding or just group is created. Concluding observations confirm the possibility of indirect bank lending to companies (group members), actually to the members with the inferior credit rating and creditworthiness by switching the loans entailed by the companies with superior credit rating.