EN
For assessing the financial performance of companies in Slovakia there are currently used variety of methods and models that have been developed by mainly foreign experts in the field. These models have been tested in companies abroad in different business conditions in different business environment. That is why they are not so useful for Slovak companies. In this article we aimed to show the possibilities for evaluating the solvency of Slovak companies using M – the model created by scoring functions based on the examination of financial data from the financial statements of Slovak enterprises. The basis of M – the model were data from 11 253 Slovak enterprises.