Class "B" - the borrower financial close in this category characteristics of the class "A", but the probability of maintaining this level for a long time is low. The borrowers / counterparties Bank belonging to this class, need more attention because of the potential weaknesses that jeopardize the sufficiency of revenues for debt service and financial stability of a positive result of their activities, in addition, borrowers, banks (residents) and non-resident banks, which are registered in the countries - members of CIS, followed economic standards. The analysis of financial ratios of borrower may indicate negative trends in activity borrower. Flaws of borrowers belonging to the class "B" should be prospective only. If there are real disadvantages class borrower to reduce. This class may include other borrowers banks (residents) with credit rating not lower than than "investment grade", which confirmed the ballot one of the leading international rating agencies (Fitch IBCA, Standard & Poor `s, Moody` s etc.).