To evaluate the quality of bank loans, five risk-based methods are adopted, that is, loans are divided into five categories: normal, concerned, secondary, suspicious and loss; The core of loan quality classification is to evaluate the repayment ability of borrowers; To analyze the borrower's repayment ability, it is necessary to analyze the borrower's cash flow, financial situation and influence.
Normal loan
The borrower can perform the contract and always repay the principal and interest normally. There are no negative factors that affect the timely and full repayment of loan principal and interest. The bank is fully confident that the borrower can repay the loan principal and interest in full and on time. The probability of loan loss is 0.
Pay attention to loans
Although the borrower has the ability to repay the loan principal and interest at present, there are some factors that may adversely affect the repayment. If these factors persist, the borrower's repayment ability will be affected and the probability of loan loss will not exceed 5%.
Subprime loans
There are obvious problems in the borrower's repayment ability, and it is impossible to repay the loan principal and interest in full by relying entirely on its normal operating income. Interest needs to be repaid by disposing of assets, financing from outside and even implementing mortgage guarantee. The probability of loan loss is 30%-50%.
Suspicious loan
The borrower can't repay the loan principal and interest in full, even if the mortgage or guarantee is implemented, it will certainly cause some losses, just because of the factors such as borrower's reorganization, merger, mortgage disposal and pending litigation, the amount of losses is still uncertain, and the probability of loan losses is between 50% and 75%.
Loss loan
Refers to the possibility that the borrower has repaid the principal and interest for free. No matter what measures and procedures are taken, the loan is bound to be lost, or even if a small part can be recovered, its value is minimal. From the bank's point of view, it is meaningless and necessary to keep it as a bank asset in the accounts. Such loans should be cancelled immediately after the necessary legal procedures are performed, and the loan loss probability is 75%- 100%.
How do commercial banks evaluate loan quality? Credit analysis of borrowing enterprises
Only by auditing loan banks and distributing loans to enterprises with high credit ratings can the quality of loans be improved.
First, the audit and analysis of accounting information before lending
Before issuing loans, commercial banks must review and analyze the accounting information such as the credit status and solvency of the loaned enterprises. In order to ensure the comprehensiveness of analysis, there are many sources of accounting data, so as to verify each other and improve the objectivity and integrity of accounting data.
Second, post-loan accounting supervision and management
After determining the credit object and credit limit, commercial banks can sign loan contracts with enterprises, issue loans and conduct corresponding accounting and supervision. Commercial banks can adopt the principle of prudence in accounting and estimate the possible losses and expenses in advance. For example, commercial banks can make provision for non-performing loans and non-performing loans. Commercial banks should prepare an aging analysis table or a list of loans receivable on a regular basis while withdrawing various reserves, so as to know which loans are still in a safe period and which loans are in danger of being irrecoverable, so as to determine the corresponding collection measures. In addition, commercial banks should supervise and analyze the accounting data of loan enterprises regularly and irregularly: ① analyze the use direction of enterprise loans and supervise whether enterprises use loans according to the purposes stipulated in the contract; (2) analyze the solvency and profitability of the enterprise in the process of production and operation to determine whether to recover the loan in advance or increase the new loan.
When analyzing the solvency and profitability of the loan object, we must pay special attention to the analysis of the profitability quality of the loan object. The quality of profit includes the authenticity of enterprise profit and the advantages and disadvantages of realizing profit. The latter can be divided into short-term profit quality and long-term profit quality. Short-term profit quality is to judge the realization ability of accounting profits realized by enterprises according to the accrual principle from an accounting period, which represents the difference between accounting profits realized according to the accrual principle and cash flow. Long-term profit quality refers to the ability of enterprises to increase profits continuously and steadily in various periods, emphasizing the stability and sustainability of profits, which is mainly affected by the robustness of accounting policies, profit composition and special expenses such as R&D expenses. When analyzing the composition of profit, we should first pay attention to the proportion and changing trend of operating profit in total profit. Operating profit should account for a large proportion of net profit, otherwise it means that the composition of enterprise profits is unreasonable, its long-term profit growth trend is not stable enough, and the quality of long-term profits is naturally not high.
Commercial banks should not only pay attention to the accounting analysis before lending, but also pay attention to the accounting supervision after lending. In a sense, the latter is more important than the former.
Three. Accounting management of loan bankruptcy liquidation
1. Once an enterprise is found to be unable to repay its debts on time for a long time, it will be more serious for commercial banks to continue to default. Commercial banks should promptly apply to the people to declare the enterprise bankrupt and pay off their debts, and submit the accounting statements and other materials of the enterprise at that time, such as balance sheets, lists of claims and debts, etc.
2. In the stage of enterprise application for reconciliation and rectification, commercial banks should closely supervise the production and business activities of enterprises, carefully review and read the reconciliation agreement (draft) and rectification plan of enterprises through the creditors' meeting, and judge whether there is any behavior that continues to harm the interests of creditors in the stage of enterprise reconciliation and rectification. If there is such behavior, the people should be immediately asked to suspend the reconciliation and rectification procedures and transfer to bankruptcy liquidation procedures; If the enterprise's reconciliation and rectification have improved, commercial banks should help enterprises tide over the difficulties and get out of the difficulties in time to facilitate the recovery of loans.
3. In the stage of enterprise bankruptcy liquidation, commercial banks, as members of the liquidation group, should conduct a comprehensive inventory of the property, creditor's rights and debts of the enterprise, and pay special attention to exercising the right of recourse for the invalid property distribution of the enterprise. If an enterprise intentionally disposes of its property and creditor's rights at a low price or free of charge during bankruptcy liquidation, which harms the interests of commercial banks, commercial banks shall take all the above-mentioned property and creditor's rights disposed by enterprises as bankruptcy property of enterprises and participate in the repayment of debts.
How do banks evaluate their lending capacity?
Different banks evaluate loan applicants in slightly different ways, but they mainly review the repayment ability and willingness of lenders. General banks will focus on the work certificate, bank flow, salary income, credit report, fixed assets, liabilities, data authenticity, education and so on. Banks generally have an evaluation system, and finally decide whether to pass the loan application according to the evaluation results.
Qualitative analysis and quantitative analysis. Analysts should obtain information from qualitative factors and quantitative statistics according to the characteristics of the assessed object to ensure a correct judgment on its credit level.
This is because each enterprise as the evaluation object has different characteristics. If we only use specific financial indicators or mathematical models for mechanical quantitative rating analysis, it will be biased. Only by combining qualitative analysis can the evaluation result be more scientific, comprehensive and accurate.
Generally speaking, the higher the credit rating of the assessed object, the better the numerical value of its quantitative statistics, but as far as a single enterprise is concerned, the level may not be fully explained by indicators alone.
Comprehensive analysis and individual analysis. Although credit evaluation is a comprehensive evaluation behavior, a single index is not enough to explain the credit status of the evaluation object, but this does not mean that a single evaluation is not important in credit evaluation, on the contrary, the correctness of each single evaluation is the basis of the final rating.
Comprehensive analysis is only based on the correct individual evaluation, weighing the weight, analyzing the trend, and making the final judgment through qualitative and quantitative analysis.
Extended data
The bank will comprehensively consider the borrower's monthly repayment amount and annual income daily account, and then evaluate your loan amount, requiring the borrower's monthly debt expenditure and income debt repayment ratio not to exceed 50%. However, if this ratio is at a critical point, it should be treated specifically and cannot be generalized.
Where loans, bill acceptance, letters of credit, guarantees, etc. are obtained. Whoever swindles the funds of a bank or other financial institution and causes heavy losses to the bank or other financial institution or has other serious circumstances shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also, or shall only, be fined.
Whoever causes particularly heavy losses to banks or other financial institutions or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.