Basic requirements for the borrower's creditworthiness by the "Regulations on the formation and use of allowance for possible losses on credit operations of banks ", approved by the NBU Board dated 06.07.2000, № 279 (revised from 28.12.2008 to basis z1206-08) [12]. In order to improve the reliability and stability of the banking system, protect the interests of creditors and depositors of the National Bank Ukraine establishes the procedure for the formation and use of the reserve for possible losses on credit operations of banks. To provision for possible losses on credit banks have operations on the basis of financial analysis borrowers classified by class of risk.