The paper combines the issues of intellectual capital and assessment of enterprise credit risk.
The authors first explain what is meant by intellectual capital, and subsequently referring to empirical research results attempt to determine the weight assigned by banks to non-tangible corporate assets while taking credit decisions. The authors arrive at a conclusion that the majority of banks take account of intellectual capital components but the overall impact of this kind of information on their credit decisions is small. This is caused by the deeply rooted, based on financial data patterns of enterprise assessment at banks, lack of commonly accepted intellectual capital measures and scarce recognition of this capital in reporting.