The credit classification of entrusted loans and current loans is different.
1. Bank entrusted loans refer to bank entrusted loans. Bank entrusted loans refer to personal entrusted loans launched by banks, that is, personal entrusted loans handled by customers for banks. Banks launch personal entrusted loans, mainly to play the role of bank credit intermediary, to bridge the gap between private lenders and borrowers, and to act as supervisors and witnesses. Example: The entrusted loan from the bank is the loan from Nail to B, and AB signs an entrusted loan agreement with the bank. A deposits money in the bank, and the bank lends money to B. As a supervisor and witness, the bank investigates A in the early stage and is responsible for supervising the safety of funds and the recovery of principal in the later stage. The purpose of this is to make the scheme more in line with the relevant regulations with the help of the bank's risk control ability. Loan conditions: the principal of an individual entrusted loan can be a government agency, enterprise or individual. The borrower of an individual entrusted loan must be a natural person with full capacity for civil conduct and have a legal and valid identity certificate.
2. Working loans are working capital loans, which are loans issued to meet the short-term capital needs of enterprises in the process of production and operation and ensure the normal production and operation activities. According to the loan term, it can be divided into short-term working capital loans within one year and medium-term working capital loans with a term of one to three years. According to the loan method, it can be divided into secured loans and credit loans, among which secured loans are divided into guarantee, mortgage and pledge. According to the way of use, it can be divided into short-term revolving loans that are applied one by one and audited one by one, and short-term revolving loans that can be borrowed, used and repaid within the time and limit stipulated by the bank.
Overview of entrusted loan risk
Do you know what is the main risk overview of entrusted loans? Entrusted loan refers to the loan business in which the principal provides funds from legal sources, and the entrusted bank issues, supervises the use and assists in the recovery according to the loan object, purpose, amount, term and interest rate determined by the principal. The following is an overview of entrusted loan risk I compiled for you _ Introduction to entrusted loan risk knowledge, I hope it will be useful to you!
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Overview of entrusted loan risk
Definition of entrusted loan
Risk classification of entrusted loans
Risk prevention of entrusted loans
Overview of entrusted loan risk
Although it is a new phenomenon that listed companies use funds for financing and lending on a large scale in recent two years, according to the analysis of entrusted financing and entrusted loans of listed companies in Shanghai in 20__, the phenomenon of entrusted financing and entrusted loans of listed companies in Shanghai in 20__ has become more and more obvious, and the high risks in related aspects have begun to appear.
According to statistics, the balance of entrusted financial management in 2000 was 23.904 billion yuan at the beginning of the year, with the debit amount of 65.438+065.438+080.60 billion yuan and the credit amount of 65.438+024.843 billion yuan, and the balance at the end of the year was 65.438+065.438+09 billion yuan. The balance of entrusted financing decreased to some extent compared with 20 10, but the amount incurred during the period increased significantly compared with 20 10 (debit amount was 79.1700 million yuan, and credit amount was 55. 9.1600 million yuan).
In terms of entrusted loans, the balance of entrusted loans in 2000 was 64.383 billion yuan at the beginning of the year, the debit amount was 86.0./kloc-0.40 billion yuan, the credit amount was 46.5438+64.3 billion yuan, and the balance at the end of the year was 65.438+0.08754 billion yuan.
The report pointed out that although there have been no huge losses caused by entrusted financial management and entrusted loans of listed companies in the past two years, high risks in this area have begun to appear. Among the companies that issue entrusted loans, as of 20__, there are 6 listed companies with overdue funds; In addition, the loans of listed companies are forced to be extended frequently and even involved in lawsuits, which also reveals the high risk of entrusted loans. According to statistics, the balance of extended, overdue and litigation-related entrusted loans at the end of the reporting period was 865.438+92 million yuan, 2.208 billion yuan and 57 million yuan respectively.
According to the analysis of Shanghai Stock Exchange, some listed companies are keen on entrusted financial management and entrusted loans, the main reasons are as follows:
First of all, under the background of tightening monetary policy and property market regulation, small and medium-sized manufacturing enterprises, real estate, mining and other industries have a great demand for funds, which provides fertile ground for the rapid growth of funds, and its super-high returns quickly attract funds from all walks of life.
However, some companies are more motivated to entrust financial management and loans when their main business is depressed, and interest income is becoming the main source of profits for some companies with depressed main business. For example, a company has a net profit of 65.438+0.88 billion yuan in 20 years, but there are as many as 20 entrusted loans with a balance of 367 million yuan, and the loan interest rate is generally around 20%, which shows that interest income has a great influence on its performance.
Secondly, some newly listed companies are over-raised, which leads to a lot of idle funds and abundant self-owned funds. Some companies announced shortly after the over-raising that they would use their own idle funds to entrust financial management.
At the same time, listed companies can temporarily supplement their working capital with temporarily idle raised funds, convert them into their own funds, and then use them for entrusted wealth management or entrusted loans. In addition, it is not excluded that some listed companies are tempted by the market to breed high-interest loan motives by changing the use of raised funds and supplementing liquidity.
Finally, some companies have the possibility of using the favorable financing platform of listed companies to obtain cheap funds and "resell" corporate bonds or short-term financing bills to earn spreads.
For example, in May 2000, a company issued 9.5 billion yuan of corporate bonds, which were used to repay loans from commercial banks and supplement the company's working capital at the ratio of 1: 1, but in June, it decided to invest 4 billion yuan of its own funds in financial products with a maturity of 1-2 years.
The Shanghai Stock Exchange said that it is understandable for listed companies to get involved in entrusted wealth management and entrusted loans, but driven by high interests, it is easy to evolve into disguised distribution. Relevant macro-management departments should take effective measures to rationally allocate social funds, ease the contradiction of capital demand of small and medium-sized enterprises, and stabilize the market capital cost;
Listed companies should also strengthen risk control and decision-making procedures in entrusted financing and entrusted loans, and should not unilaterally pursue high-interest income and ignore risks. At the same time, it is necessary to strengthen supervision over the formulation of financing plans of listed companies. In addition, according to the current information disclosure of entrusted wealth management and entrusted loans, it is necessary to refine the information disclosure requirements in this regard, further improve the information content of entrusted wealth management and entrusted loans, and enhance the transparency of information disclosure.
Definition of entrusted loan
Entrusted loan refers to the loan business in which the funds provided by the principal from legal sources are transferred to the general entrusted account of the entrusted bank, and the entrusted bank issues, supervises the use and assists in the recovery according to the loan object, purpose, amount, term and interest rate determined by the principal. Customers can be government departments, enterprises, institutions or individuals. Lenders (that is, trustees) issue loans on their behalf, supervise the use and assist in recovery according to the loan object, purpose, amount, term and interest rate determined by the trustor. The lender (trustee) only charges the handling fee and does not bear the loan risk.
Article 920 of the Civil Code (202 1. 1 Effective) Authorization The trustor may entrust the trustee to handle one or more specific affairs or all general affairs.
Risk classification of entrusted loans
According to the "General Principles of Loans" and the "Notice on Issues Related to Commercial Banks Offering Entrusted Loans", in the entrusted loan business, the client bears the loan risk, and the bank does not bear the loan risk. Therefore, entrusted loans are considered as low-risk business of banks, but for banks, entrusted loans are not completely risk-free. In fact, there are many risks that cannot be ignored in the business of the entrusted bank.
1, policy risk. In terms of business access, has the commercial bank been approved or put on record by the China Banking Regulatory Commission to start entrusted loans and obtained the main qualification for operating entrusted loans? If some bank branches fail to report to the local banking supervision department as required when opening; In terms of policies and regulations, whether to review the compliance of the object, purpose and project of entrusted loans, and whether to strictly implement the provisions on the term and interest rate of entrusted loans. In practice, some entrusted banks believe that the interest rate can be determined at will as long as the trustor and the borrower reach an agreement through consultation, which often violates the relevant provisions of the People's Bank of China.
2. Operational risks. It refers to the risks caused by commercial banks' failure to handle specific matters such as due diligence, approval of entrusted loans, signing of legal texts, use of loan funds, payment and repayment of loan principal and interest, and collection of handling fees. As a trustee, the bank fails to fully fulfill its obligations under the entrustment agreement, or operates irregularly in pre-loan investigation, loan issuance, fund use monitoring, overdue loan collection, etc. Once the loan is lost, the client may ask the bank to bear the corresponding responsibility on the grounds that the bank has failed to perform its duties, resulting in.
3. Bank reputation risk. When the principal and interest of the entrusted loan cannot be recovered on schedule and paid to the principal in time, it will affect the reputation of the entrusted bank, so the bank bears the credit risk and reputation risk of the entrusted loan.
4. Compliance risk. In terms of sources of funds, some banks illegally accept loans from social security funds, enterprise annuities, extra-budgetary funds, trade union funds, insurance funds, foundation funds, housing maintenance fees and other units, resulting in irregular sources of funds; In terms of the use of funds, some borrowers use entrusted loans to invest in industries prohibited or restricted by national industrial policies or enterprises and projects that fail to meet the standards. There are also some banks that do not strictly monitor the use of loan funds. For example, the borrower applies for liquidity from the entrusting bank, but it is used to invest in real estate or purchase equipment, resulting in irregular use of funds. Once there is a problem, commercial banks are hard to blame.
5. Legal risks. As the trustee, the entrustment contract signed by the bank and the client must be a legal document jointly signed by the legal person and the client. However, some branches do not have the conditions for signing contracts, but they are first-class legal persons and have legal risks. When some banks launched entrusted loans, they did not accurately define the nature of entrusted loan products, trust business and savings deposit business. Once the law appears, they will face the threat of litigation and may be punished by the regulatory authorities. In addition, some managers have weak legal awareness, make irresponsible promises or exercise their functions beyond their authority, which is also easy to cause legal risks, involving banks.
Risk prevention of entrusted loans
1. Enhance the awareness of risk management, which is the basis and premise for banks to guard against entrusted loan risks. Senior bank managers, represented by the board of directors and senior management, should first raise their awareness of the risks of entrusted loans, organize relevant departments to carry out training, and implement risk management into the duties and behaviors of grassroots employees.
2. Strengthening operational risk management In the pre-loan investigation, the materials provided by the client, the legality of the loan purpose, whether the loan interest rate meets the requirements, the borrower's civil subject qualification, and the legality and compliance of the source of funds should be investigated and verified according to relevant regulations. In the process of examination and approval, due diligence shall be conducted in accordance with the prescribed procedures, and reported to the competent approver for examination and approval according to the internal authorization of each bank, and illegal operation and ultra vires approval shall not be allowed.
3. In the off-balance-sheet link of the loan, the borrower should be required to open an entrusted loan fund account with the handling bank in accordance with the relevant provisions of the state, and sign a guarantee contract with the guarantor. After the loan contract and guarantee contract come into effect and the entrusted deposit of the customer enters the fund account, the off-balance-sheet formalities of the loan can be handled. The trustor shall deposit the entrusted funds into the special account of the entrusted bank in advance, and under no circumstances shall the entrusted bank lend money to the borrower in advance before the entrusted funds are in place.
4. In the monitoring link of loan funds, the handling bank shall supervise the borrower to use the credit funds according to the specified purposes to prevent the loan funds from being misappropriated. The purpose of the loan has been clearly stipulated in the entrustment contract, and the funds are special, and the entrusted bank shall not change it without authorization. And carry out post-loan inspection according to the requirements of loan management, and inform the client of the inspection results in time. Urge the borrower to repay the loan principal and interest on schedule according to the loan contract. Even when there is a conflict of interest between the entrusted loan and the self-operated loan, the entrusted bank cannot use its favorable position to intercept the principal's funds or the borrower repays the principal privately.
5. In the link of overdue loan collection, the handling bank shall promptly notify the customer of the interest arrears of overdue loans and take corresponding collection measures. After loans overdue, the handling bank shall claim the rights from the guarantor during the legal or agreed guarantee period, and ensure that a written notice of collection is issued to the borrower and written collection evidence is obtained within a limited period.
6. Strengthening compliance risk management Commercial banks should thoroughly investigate and review the legality of the sources of entrusted loans. For some special funds that have specific purposes and cannot be misappropriated, they cannot be used as the source of entrusted loans according to state regulations. Banks may not advance funds to issue entrusted loans, and their own credit funds may not be used as the source of entrusted loans.
7. Commercial banks should review the compliance of entrusted loan funds. Review whether the borrower has the legal subject qualification, ensure that all the procedures of the project are complete, and may not issue entrusted loans to industries prohibited or restricted by the national industrial policy, and may not intervene in projects with incomplete procedures, prohibited or restricted by the national policy, and not up to standard. Loan procedures must be complete, pay attention to whether there are legal loopholes; Whether the provisions of various legal documents are strict, pay attention to whether there are potential legal risks.
8. Strengthening legal risk management In the process of handling entrusted loans, the handling institution shall go through the examination procedures in accordance with the relevant legal text examination system to ensure that all legal documents are legal and compliant, and shall not promise the client that the bank will bear the entrusted loan risk in the form of supplementary agreement.
9. Strengthening the Internal Control System The Construction Bank shall formulate a feasible internal management system and risk internal control management system according to the General Principles of Loans and the Notice on Issues Related to Commercial Banks' Entrusted Loans, so that personnel at all levels can follow the rules and build a risk defense line for entrusted loans from the system.
Overview of articles related to entrusted loan risk;
★ Overview of entrusted loan risks
★ What are the risks of entrusted loans?
★ Main points of risk review of real estate development loans
★ How do banks guard against loan risks?
★ Excellent model essay for graduation thesis of finance major (2)
★ The main content of personal credit
★ Analysis of basic knowledge types of credit business
★ Content of credit business elements
★ Financing management of small and medium-sized enterprises
★ Corporate credit risk management
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What does the bank entrust loan mean?
Entrusted loan refers to the loan issued by a trust institution according to the requirements specified by the client.
The source of funds for this loan is a special trust deposit, and the object, quantity and purpose of the loan are decided by the client. Trust institutions are only responsible for the examination and issuance, supervision and use of loans, recovery at maturity and interest collection, and are not responsible for profits and losses.
Trust agencies only charge a certain fee according to the contract.
What is a trust loan? What's the difference between trust loans and entrusted loans?
When it comes to loans, we often hear two forms of loans, one is trust loans and the other is entrusted loans. So what is a trust loan? What's the difference between them? Let's take a closer look.
The so-called trust loan is simply a form of financial business in which the trustee issues customers' funds in the form of loans according to the purpose, interest rate and term agreed in advance, and is responsible for collecting the money on time when it expires. When distributing this fund, banks have a high degree of confidence in the choice of distribution objects and the use of funds, and can also use the credit standing and fund management advantages of trust companies to enhance the security of funds.
So, what's the difference between trust loans and entrusted loans?
First of all, the nature of funds is different.
Entrusted loans only make some adjustments to the use of funds. The entrusting unit, which should have allocated funds, should have been replaced by loans from financial trust institutions, and the relationship between entrusting unit and using unit has become a credit relationship between trust institutions and beneficiaries, but this change has not had any impact on the nature of funds. In this regard, trust loans use trust deposits and self-owned funds, and choose the distribution objects and uses independently on the premise of ensuring the beneficiaries' income. Therefore, the nature and uses of funds have changed correspondingly in essence and have the characteristics of bank loans.
Secondly, the impact on credit is different.
Because the entrusted loan only uses the entrusted funds according to the wishes of the entrusting unit, and the entrusted funds can generally be regarded as one-off, it has little impact on the credit plan and the expansion of the credit scale is relatively small. On the other hand, trust loan is a repeated loan form, and the funds will continue to circulate, so it has a great influence on the credit scale and credit plan.
The above is the difference between trust loan and entrusted loan, and I hope it can bring you some help.
Where is the entrusted loan credit report displayed?
The entrusted loan credit report is displayed on your personal credit report. These reports provide detailed information about your credit history, including the history of your loans, credit cards and other financial transactions. These reports can help you understand your credit status, let you manage your financial situation better, and help you understand your credit risk and let you control your financial situation better.