EN
The aim of the study is to compare results of discriminant analyses with bank's classification to the proper debt category. The study was conducted using financial data for 2010 from 116 companies. The results of the study show that the level of convergence in the whole population is not high, reaching 76%-81%. The convergence level is definitely higher when full financial report (according to the Polish accountancy rules) were used, it is also higher when good debts were taken into account.