The analysis carried out by the bank in order to grant credits aims the activity of the borrower, as a whole; the focus is on financial and economic matters, however, non-financial aspects are sometimes more important in taking the lending decision. A synthetic diagnosis at the global level of the financial performance of an enterprise involves using either the method of scoring or the rating scale (score). At the level of credit institutions, the diagnosis analysis for crediting economic agents is a complex, predecizional and prospective process, which strengthens assessments on: the financial profitability of the company or project; the economic, social and environmental impact on the sustainability of the project proposed for crediting; the best quality and quantity of financial intervention from creditors in completing their own sources held by economic agents, materialized in the financial need for covering risks – development, retooling, guarantee, liquidity risks as well as others – that they assume in order to achieve the forecast profitability; the ability of the economic agent to bring cash as the main source of repaying the credit and interest payment; the recognition of cash flow as a veritable tool for reducing the credit risk.