Abstract
The aim of the research presented in this article is to assess the risks associated with granting trade credit at a group of agricultural enterprises on the example of businesses located in Middle Pomerania. This assessment of the risk involved in extending credit to business partners in the agricultural sector was conducted in stages. The first task was to describe the sample of farms, with particular emphasis placed on the effects of their financial decisions. This was followed by a presentation of the activity of agricultural holdings in respect of the granting of trade credit, whose main aims were to evaluate the tendency to postpone the maturity dates of customer payments and to assess the characteristics of price discount policies. Counterparties’ credit risk was measured as the proportion of total sales revenue lost by agricultural businesses due to non-repayment of trade credit.
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