Skala zjawiska kredytów zagrożonych w bankach spółdzielczych i czynniki wpływające na poziom ryzyka kredytowego

The study examines the levels of in-regular credits in co-operative banks in Poland. Regression analysis has revealed statistically significant influence on this level of such variables as: year of investigation, own capital level, type of gmina, bank association and voivodship. The highest creditworthiness measured by ability to comply with debt repayment was noted in the case of' farmers, households and self-government entitles. Moreover, the relationship between substandard credits to gross credits ratio and other financial indicators was investigated. Stepwise variable selection has disclosed that the highest influence on the irregular credits percentage of gross credits had the following variables: return on net assets (ROA) (x1), wage costs as a percentage of net assets (x2), the resolved reserves as a percentage of net assets (x3), and interest margin (x4). According to our estimates, computable econometrical model is given by: Y =-1,17x1 -1,20x2 + 1,86x3 + 0,54x4 + 5,20.