The demand for working capital loans should be determined according to the difference between the working capital required by the daily production and operation of the borrower and the existing working capital (i.e. the working capital gap). Generally speaking, the key factors affecting liquidity demand are inventory (raw materials, semi-finished products and finished products), cash, accounts receivable and accounts payable. At the same time, it will also be influenced by important factors such as the industry, business scale, development stage and negotiation status of the borrower. Banking financial institutions shall, according to the borrower's current financial report and business development forecast, calculate its liquidity loan demand by the following methods:

(1) Estimating the amount of working capital of the borrower.

The influencing factors of working capital of borrowers mainly include cash, inventory, accounts receivable, accounts payable, accounts received in advance and accounts received in advance. On the basis of investigation, predict the changes of various capital turnover times and reasonably estimate the borrower's liquidity. In actual calculation, the borrower's liquidity demand can refer to the following formula: liquidity amount = sales revenue of the previous year ×( 1- sales profit rate of the previous year) ×( 1+ expected annual sales revenue growth rate)/liquidity turnover times, where: liquidity turnover times = 360/ (inventory turnover days+average collection period-accounts payable turnover days+prepayment. Turnover days =360/ turnover times = turnover times of accounts receivable = sales revenue/average balance of accounts receivable = turnover times of accounts receivable = turnover times of sales revenue/average balance of accounts receivable = turnover times of inventory = sales cost/average balance of inventory = turnover times of prepayments = sales cost/average balance of accounts payable = turnover times of accounts payable.

Two, estimate the amount of new working capital loans

After deducting the borrower's expected liquidity demand from the borrower's own funds, existing liquidity loans and other financing, the amount of new liquidity loans can be estimated. New working capital loan amount = working capital-borrower's own funds-existing working capital loans-working capital provided by other channels.

Third, other factors that need to be considered

(1) All banking financial institutions shall reasonably predict the turnover days of the borrower's accounts receivable, inventory and accounts payable according to the actual situation and future development (such as the industry, scale, development stage and negotiation status of the borrower). ), and may consider certain insurance factors. (II) For related customers of the Group, the consolidated statement can be used to estimate the amount of working capital loans. In principle, the total amount of working capital loans of member enterprises included in the consolidated statements cannot exceed the expected value. (3) For small business financing, order financing, prepaid rent or temporary large debt financing, etc. On the basis of the authenticity of the transaction, the amount of working capital can be determined according to the actual transaction demand, while ensuring effective control over the use and repayment. (4) For seasonal production borrowers, the liquidity demand can be estimated according to the annual continuous production period, and the loan term can be reasonably determined according to the repayment period.