A loan represents a property-legal relationship in which the creditor makes financial funds available to the debtor for a predetermined period, under predetermined conditions and for a determined price. Lending is a source of investments and economic activity growth. It enables the realisation of business ideas by making capital available to many entrepreneurs. However, considering the origin of most loans and the influence of internal and external factors, lending is a process that requires significant regulation, internally as well as externally. In order to have a loan application approved, it has to go through a loan process and comply with the requirements of the bank, which are set differently with internal procedures and regulations of the bank. The corporate lending process of Privredna banka Zagreb has been analyzed in this undergraduate thesis. The conclusion of the analysis indicates that the differences between "theory and practice" are minimal, and the steps of loan process are essentially the same among different banks, while the differences are evident in lending conditions and bank requirements. Commercial banks that have established efficient policies and procedures of lending, such as analysed PBZ bank, have ensured stability of business transactions, but also security, i.e. trust of the public. Finally, the goal of process of financing through lending is also credit risk mitigation and reduction of exposure of the financial funds of the bank's depositors.