The calculation formula of NPL ratio is as follows: NPL ratio = (subprime loans, loans with doubtful loan losses)/loan × 100%= loan provision ratio/provision coverage ratio × 100% The NPL ratio of financial institutions is one of the important indicators to evaluate the security of credit assets of financial institutions. The higher the non-performing loan ratio, the greater the proportion of loans that may not be recovered in the total loans; The low rate of non-performing loans means that the proportion of loans that financial institutions can't recover is smaller.
A normal loan is defined as the borrower's ability to perform the contract, and there is no sufficient reason to suspect that the loan principal and interest cannot be repaid in full and on time. The definition of loan concern is that although the borrower has the ability to repay the principal and interest of the loan, there are some factors that may adversely affect the repayment.
Subprime loan is defined as the borrower's repayment ability has obvious problems, and it is impossible to repay the loan principal and interest in full by relying entirely on its normal operating income. Even if the guarantee is implemented, it may cause certain losses.
The definition of suspicious loan is that the borrower can't repay the loan principal and interest in full, even if the guarantee is implemented, it will definitely cause great losses.
Loss loan refers to a loan whose principal and interest cannot be recovered or only a small part can be recovered after all possible measures or all necessary legal procedures are taken. After classifying all kinds of loans, the following three types of loans are classified as non-performing loans. Various loans refer to the assets formed by banking financial institutions issuing monetary funds to borrowers. It mainly includes loans, trade financing, bill financing, financial leasing, buying resale assets from non-financial institutions, overdrafts and various advances.
Second, what is a single loan ratio indicator? Pray for the great gods.
The diversification ratio of loans is to limit the amount and proportion of loans issued by commercial banks to individual borrowers, prevent loans from being excessively concentrated in certain industries or enterprises, and thus reduce loan risks. Tang Xu, Cheng Jiajun. Business and management of modern commercial banks [M]. China Central Radio and TV University Press, 2002.
Third, the index enterprise loan ratio.
The financial ratio analysis of enterprise loans can be divided into four categories: ratio indicators reflecting solvency, profitability, operational capacity and investment value.
1. Asset-liability ratio = total liabilities/total assets
Usually, the lower the ratio, the smaller the guarantee risk and the higher the guarantee degree.
This ratio should not exceed 50% for manufacturing enterprises and 60% for commercial enterprises, which is the most ideal safety factor range. Industry is less than 50%, commerce is less than 70%, real estate is less than 60%, and trade is less than 70%.
2. Current ratio = current assets/current liabilities
Generally speaking, it is better to be greater than 2; Too low, poor short-term solvency; If it is too high, it means that the enterprise's capital utilization rate is low. At the same time, combined with the amount of accounts receivable and inventory turnover.
The proportions are manufacturing 1. 1- 1.3, real estate 1.2, household appliances 1.4- 1.6, and commerce1.6-/kloc.
3. Quick ratio = quick assets/current liabilities
Generally speaking, 1: 1 is reasonable; The bigger the better, the smaller the worse.
The ratio is 0.85-0.9 for manufacturing, 0.65 for real estate, 0.9-0.95 for household appliances, 0.45 for commerce, 0.6-10.9 for hotel catering, 0.9 for chemical industry, 0.8 for trade and 0.5-/kloc-for food industry.
4. Cash ratio = cash assets/current liabilities
The standard ratio is 0.2: 1, usually more than 0.2: 1.
5. Interest guarantee multiple = earnings before interest and tax/interest expense.
It should be at least 1, which is better.
6. Accounts receivable turnover rate
(1) times = net sales revenue/average balance of accounts receivable.
(2) Days = 360/ time
In principle, the more times, the fewer days the better; Depending on the enterprise industry and development period.
This ratio is more than four times in industry and six times in commerce.
7. Inventory turnover rate
(1) times = cost of sales/average inventory
(2) Days = 360/ time
In principle, the more times, the fewer days the better; The higher the index, the stronger the liquidity of inventory. We should pay attention to the analysis of batch factors, seasonal production changes, inventory structure and so on.
The ratio is 3-4 times that of industry and 6- 18 times that of commerce.
8. Total assets turnover rate
Total assets turnover rate = net sales revenue/average total assets
The ratio is 0/.2-2 times for industry, 0/-3 times for commerce, 4-6 times for trade and 0.5-/kloc-0 times for real estate.
1 1. Sales profit rate = total profit/sales revenue.
The higher the ratio, the stronger the profitability, but it needs to be analyzed by industry and period. The general industry is above 5%, commerce is above 3%, and real estate is above 20%.
To analyze the financial situation of a company, it is necessary to comprehensively consider the industry standard/average level, as well as the financing structure and financing channels in different development periods. On the basis of obtaining financial data, we can analyze the corresponding financial indicators. Following the concept of high efficiency and pragmatism, we can refer to the index values in practice, pay attention to abnormal situations, and carry out appropriate verification and correction with emphasis and pertinence.
4. What harm does the non-performing loan ratio have to commercial banks?
The non-performing loan ratio refers to the provision of bad debts, which will affect the profits of banks. And the non-performing loan ratio will occupy the amount of bank loans, if it affects the support of bank loans. Excessive interest rates will lead to the possibility of bank bankruptcy.
I. Non-performing loan ratio
1. Most enterprises have not yet established modern enterprises.
2. Local government banks provide loans for new and key projects and intervene in banking activities;
3. The legal system is not perfect, which leads to a large number of non-performing assets in commercial banks, and the legal awareness of commercial banks is weak;
4. The bank credit management mechanism is not perfect, and the modern bank staff have a weak sense of responsibility and low quality.
Second, the solution of non-performing loan ratio.
1. Debt-to-equity swap of non-performing loans will reduce the state's financial capital injection by 70-80 billion yuan;
3. Close insolvent financial institutions and fully implement a series of measures such as five-level loan classification;
4 management mechanism.
Three. Disposal of non-performing loans
1, establish a good external financial environment, enhance the credit concept of the whole society, and guide everyone to abide by the ethical norms of integrity.
2. Standardize the work content of accounting firms and intensify efforts to control false accounts;
3. Standardize the enterprise registration of the administrative department for industry and commerce to prevent enterprises from evading debts;
4. Strengthen financial safety supervision and guidance, and increase joint sanctions against malicious debt evasion.