La valutazione del merito creditizio in agricoltura alla luce dell’Accordo Basilea 2: un applicazione ad un’impresa floricola

The markets’ globalisation induces the national agriculture sector to improve its competitiveness by structural adjustment of the farms. This process requires financial resources so that new and more intensive relations will be necessary between bank and farm. From this point of view the new agreement named Basilea 2 is seen as a potential threat that may reduce the capability to credit access for the agricultural entrepreneurs. For this reason this study has verified the principal aspects that will influence the assessment of the farms’ rating by applying the procedure in a floricultural farm. A sensitive analysis has been developed in order to evaluate if the new agreement constitutes a threat or an opportunity for the farm in receiving funds from the bank.