What does the customer risk warning include? How to monitor? I. Contents of customer risk early warning 1, industry, including industry environmental risk, industry business risk, industry financial risk, etc.
Industry environmental risk factors mainly include macroeconomic cycle, fiscal and monetary policies, industrial policies, laws and regulations and external shocks.
The risk factors of industry operation mainly include market supply and demand, industry maturity, industry monopoly, industry dependence, product substitution, the operating conditions of industry competitors, and the overall financial situation of the industry.
Industry financial risk factors include key indicators such as return on net assets, industry profit and loss coefficient, capital accumulation rate, sales profit rate, product sales rate, and overall labor productivity.
2. From a regional perspective, it includes major changes in regional policies and regulations, deterioration of regional operating environment, decline in internal management level, and deterioration of the quality of regional credit assets.
Two. Customer risk early warning monitoring 1. Monitor customer financial risks
From the collected financial information, risk managers should pay close attention to the early financial warning signals of enterprises:
(1) Abnormal increase in current liabilities or long-term liabilities.
(2) Higher debt to owner's equity ratio.
(3) Major changes in the balance sheet structure.
(4) The audit is unqualified.
(5) Evidence of obsolete inventory, huge quantity or improper inventory combination.
(6) The proportion of current assets to total assets declines or the portfolio changes significantly.
(7) The current ratio or quick ratio is greatly reduced.
(8) drastic changes in fixed assets.
(9) The reserves have increased substantially.
(1 1) did not receive the financial statements on time.
(12) Customer's cash flow deteriorated.
(13) The amount or ratio of accounts receivable increases sharply or the collection process slows down obviously.
(14) Inventory turnover slowed down.
(10) The proportion of intangible assets is too high.
(15) accounting personnel change.
(16) Sales decreased or increased rapidly.
(17) The huge difference between total sales revenue and net sales revenue.
(18) Cost increases, profit margin decreases or business loss increases.
(19) The increase of daily expenses is disproportionate to the sales.
(20) return on total assets or total assets turnover rate is decreasing.
(2 1) is heavily dependent on short-term liabilities.
(22) The timeliness of seasonal loan application has changed greatly.
(23) The scale or frequency of loan application has changed greatly.
(24) Reduce the balance of bank deposits.
(25) Too many or unforeseen bills are postponed.
(26) Financial planning with poor demand for fixed assets or current assets.
(27) Whether customers can repay in full is the focus of bank risk monitoring. When monitoring the financial risks of customers, we should pay close attention to their long-term and short-term solvency.
2. Monitor the non-financial risks of customers.
In the non-financial information collected, we should pay close attention to the early non-financial warning signals of customers:
(1) Excessive growth beyond the company's control limit.
(2) The company has employment problems.
(3) changes in the nature of the company's business.
(4) inefficient plant and equipment layout.
(5) The scheduled arrangement cannot be achieved.
(6) insufficient planning ability.
(7) Lack of systematic and continuous functional arrangement.
(8) Take risks to participate in speculative activities such as enterprise merger and acquisition, new project investment, new regional development or production line start-up.
(9) unresponsive to depressed markets or depressed economic situations.
(10) Lack of visible management continuity.
(1 1) The behavior and personal habits of senior executives have changed.
(12) There is a problem with the marriage of executives.
(13) The senior executives failed to fulfill their personal obligations.
(14) key personnel changes.
(15) Loss of main product line, franchise, distribution right or source of supply.
(16) lost one or several big customers with good financial conditions.
(17) The factory and equipment are poorly maintained.
(18) Failure to update or eliminate outdated or inefficient plant and equipment in time.
(19) Risk information provided by other financial institutions.
(20) The insurance company sends a policy cancellation letter to the customer because the customer fails to pay the insurance premium.
(2 1) The judicial organ issued a judgment against the client.