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Microfinance is a growing sector, especially in economically weak countries in terms of the number of institutions created and is a source of employment in several professions. It is a strategic and indispensable tool in the fight against poverty and financial inclusion through the various services (offered to all those people excluded from the traditional banking system), including credit, which proves to be a double-edged sword on the one hand when it is poorly recommended at the level of the institution, leading to the creation of provisions that have a negative impact on profit, and on the other hand, when it is poorly allocated to the beneficiaries (clients), it can become very harmful and deteriorate the social and economic well-being.The purpose of this book is to enable good credit analysis and good loan recommendations, because in microfinance it is said: "There are no bad clients, there are only bad loans (bad loan recommendations).