In modern economic literature, there are two main definitions of the concept of "credit". The first is borrowed from the Latin translation of the word "credo" - faith, or from the word "credit" - he believes. Another hypothesis States that this concept was also borrowed from Latin, but from another term "creditum", which means just the same close to today's concept of meaning-loan or debt. Today, credit relations involve the transfer of money or goods on the terms of full refund, payment, urgency, the terms and forms of which have a huge variety. The whole essence of a loan is that a loan is a relationship between a borrower and a lender based on borrowed funds in any form (monetary or commodity). The subjects of credit relations are the lender and the borrower, the lender is a person who transfers their money to the use of the borrower for a specified time. The borrower, in turn, is a person who undertakes to return the borrowed funds at a set time [1].