In the center of banking financial management is the ability to manage the risks of the bank's portfolio, whether these risks come from balance sheet sizes or off-balance sheet sizes. In today's period, in which a liberal trading system has been imposed, banking tends more and more to take the form of risk management. "Risk management" is called the set of coordinated actions taken by the management of a credit institution with the aim of preventing and dealing with the negative effects on its net position, income or profits from the impact of one or more risks. In order to control the overall spectrum of risks, central coordination of decisions concerning the policy in the individual sectors, which are determined by the inherent risks, is necessary...