Loan review refers to the examiner's verification and evaluation of the information provided by the investigators, retesting the loan risk, putting forward audit opinions, and performing the examination and approval procedures as required. When the enterprise loan plan is approved, the actual use of money still needs to be reviewed one by one. On the basis of bank investigation and research, we must fully grasp the situation of enterprises and markets, and further review the purpose, purpose and economic rationality of enterprise loans according to the enterprise loan plan to decide whether to lend.

Second, the main contents of the loan review

1. Whether all valid certificates provided by the borrower are within the validity period; Whether the content and name are changed; Whether it is revoked, cancelled, declared invalid, etc.

2. Whether the business scope and mode of the borrower are consistent with the loan purpose.

3. Whether the loan purpose is legal and compliant, and whether the amount, term and interest rate are compliant.

4. Whether the official seal of the legal person and the seal of the legal representative or authorized agent are true.

5. The borrower's financial status, credit status, enterprise development prospects and good internal management.

6. Whether the pledged property is true; Whether the qualifications and abilities of the guarantor are reliable.

7. Whether the operating procedures are correct and whether the approvals at all levels exceed the authority.

Third, the principle of loan review

1, global

When reviewing loans, auditors need to consider the overall situation, consider the problem from the height of the whole project, and consider the positioning, delivery and significance of the project from point to point. First of all, consider whether the project positioning is appropriate. In the eyes of auditors, there is no difference in the size of the project. Regardless of the size of the project, it needs to be considered in the context of macro-economy, credit policy and market environment. Then consider the significance of the project to the bank.

2. Professionalization

Generally speaking, auditors are familiar with the characteristics of various banking businesses and have rich professional experience. Therefore, when a credit project is classified into a specific credit category, auditors will consider whether the project meets the corresponding professional requirements. If it does not meet the requirements, it means that the project is risky.

3. The principle of moderate loan

Sometimes the credit manager submits information, and after the loan review meeting, he will complain to the loan officer. Generally speaking, if the auditor asks the credit manager to fill in the information, it is likely that the current information is not enough to prove all the problems of this customer or reveal all the risks, then the credit manager can only fill in the information, but if the auditor refuses in good faith, it may mean that this customer is really at risk!

4. Pay attention to the principle of financial analysis.

Banks implement the system of separation of loan and audit, and the general examiner will not contact customers directly. Usually, the credit manager is in direct contact with customers, and the examiner makes judgments through the information submitted by the credit manager. Therefore, when reviewing, the credit examiners should conduct in-depth analysis and review of the information submitted by the credit manager, pay special attention to the review of the customer's financial situation, understand the customer's production and operation, and find risks in time and make comments through the review of the enterprise's financial situation.

Fourth, how to do a good job in loan review

1. When examining the credit status of customers, we can check their loans, liabilities and guarantees according to their investigation reports and questionnaires and with the help of the credit registration consultation of the People's Bank of China. When auditing a customer's financial situation, we can analyze the customer's financial statements, so as to judge the customer's financial ability, reveal risks and better audit loans.

2. We can set up a professional review team to master financial analysis and other related knowledge. Secondly, for some large loans, we should make full use of big data analysis tools and strive to realize the big platform audit mode of small banks. For some loan examiners, we can give them independent examination authority to check the authenticity of loan reports without interference from outside information, which provides a strong guarantee for the "loan approval Committee" to approve decisions.

3. As an important part of risk prevention and control, post personnel should play a connecting role in the loan review, and can independently exercise the review authority. If the credit information is not perfect, the account manager shall be required to supplement it in time according to laws, regulations, regulatory requirements and rules and regulations, and the information obtained from the "pre-loan investigation" shall be investigated in time, and these data shall be reflected in the "review report", that is, the "loan review meeting" and the "authorized signatory"

Verb (abbreviation for verb) Requirements for writing loan review report

1, the framework is clear, the main points are prominent, the logic is complete, the calculation is accurate, and it meets the internal and external management requirements;

2. The sources of cited data and materials are clear, the basis for acceptance is sufficient, and the review itself has good risk management;

3. The evaluation conclusion is reasonable and conforms to the principle of combining risk assessment, scheme participation and market expansion.

4. The main risk points are prominent, and the resolution measures are appropriate.

Content of the loan review report of intransitive verbs

1. Grasp the credit business background.

Analyze the credit line, current professional line and loan status of customers in our bank, as well as the credit line and loan status of peers; Basic information of the credit scheme declared by the front desk operation department, including the variety, amount, term, guarantee, etc.

2. Review industry and business risks

Analyze the current trend and regulatory requirements of the customer's industry, its industry status, the main risks faced in operation, measure the ability to resolve risks, analyze the customer's business development trend in recent years, and predict its future business development trend.

3, financial risk review

Through the confirmation, comparison and analysis of financial data, summarize the financial status and characteristics of customer assets, predict the development trend, and investigate the repayment ability of due debts;

4. Consider the design requirements of the credit scheme.

Through the review and analysis of the reasons for borrowing and repayment ability, judge whether the declared credit line is excessive and whether the customer can repay on time; Review the legality and validity of the guarantee;

5, the overall evaluation, clear evaluation conclusion.

Review rating results; Summarize the main risk points found in the above review and analysis and their solutions and review conclusions.

There are no identical leaves in the world, and there are no exactly the same risks. Every loan business is a new risk, so you should recognize it again. In short, loan review is a complicated and tedious process. Every loan project of a bank is like a treasure, and we need to savor it carefully to find out its authenticity.