ﻳﺠﻤﻊ ﺩﻟﻴﻞ ﺍﳌﻌﺮﻓﺔ ﺍﳌﺼﺮﻓﻴﺔ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﻟﺼﻐﻴﺮﺓ ﻭﺍﳌﺘﻮﺳﻄﺔ ﻓﻲ ﺛﻨﺎﻳﺎﻩ ﺍﻟﺪﺭﻭﺱ ﺍﳌﺴﺘﻔﺎﺩﺓ ﻣﻦ ﻗﺒﻞ ﻣﺆﺳﺴﺔ ﻭﻳﻬﺪﻑ ﺇﻟﻰ ﺗﺒﺎﺩﻝ ﺍﻟﺒﻨﻮﻙ ﺑﺒﻨﺎﺀ ﻗﺎﻋﺪﺓ ﺇﻳﺮﺍﺩﺍﺗﻬﺎ ﻋﻦ ﻃﺮﻳﻖ ﲢﺪﻳﺪ ﺃﻭﻟﻮﻳﺎﺕ ﺍﻟﺒﻴﻊ ﺍﳌﺘﺒﺎﺩﻝ ﻟﻸﺩﻭﺍﺕ ﺍﳌﺎﻟﻴﺔ ﺗﺰﻳﺪ ،ﻣﺜﻼ ،ﻭﻓﻲ ﺃﻭﺭﻭﺑﺎ ؛ﺇﻟﻰ ﺃﻥ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﺼﻐﻴﺮﺓ ﻭﺍﳌﺘﻮﺳﻄﺔ ﲤﺜﻞ ﻋﻠﻰ ﺍﻷﻗﻞ ﻓﻲ ﺍﳌﺎﺋﺔ ﻣﻦ ﺍﻟﺸﺮﻛﺎﺕ ﺍﳌﺴﺠﻠﺔ ﻓﻲ ﺍﻟﻌﺎﻟﻢ