This course is designed for bank staff responsible for managing non-performing loans (NPLs) extended to small and medium enterprises (SMEs). Participants will be able to identify early warning signs of financial distress, understand the root causes of borrower problems, distinguish between the borrower’s “ability to pay” and “willingness to pay,” and devise appropriate strategies for loan resolution. Under scenarios of both ad hoc and systemic financial distress, participants will apply their knowledge and strategies to manage NPLs effectively. By the end of the course, participants will successfully bring non-performing customers back to their activity, converting NPLs to performing loans (PLs), thereby positively impacting the banks’ financial statements and the economy in general.