6.小额贷款公司贷款五级分类实施细则（The detailed rules for the implementation of the five level classification of 6. small
loan company loans）
Detailed rules for the implementation of the five level classification of loans for small loan companies
Chapter 1 General Provisions
First, in order to improve the level of corporate credit management, enhance the ability of risk early warning, prevent and resolve credit risk, according to the loan
The guiding principle of risk classification ([2001]416) and the policy provisions of small loan companies, the formulation of the implementation of the fine
Then.
The second detailed rules are applicable to the classification of all the loan risks of the company.
The third loan risk classification (hereinafter referred to as risk classification) refers to the degree of risk, the company loan is divided into different
Grade process. The following objectives should be achieved through risk classification:
(1) to promote the establishment of prudent management and risk oriented management concept;
(two) reveal the actual value and risk level of loans, and reflect the quality of loans truly, comprehensively and dynamically;
(three) find out the problems existing in the management of loans, management, monitoring, collection and bad loans in time, and improve the quality of the loans
Battalion management level;
(four) provide the basis for fully extracting the loan loss reserve, and enhance the ability to resist risks.
The fourth risk classification should adhere to the principles of risk, truthfulness, prudence, flexibility and dynamic management.
(1) risk principle. The five level classification should be based on the inherent risk of loan, and overdue situation is only one important
Reference factors. Inherent risk refers to potential, already occurred but not yet realized risk.
(two) the principle of truth. The borrower's financial condition, operating results, cash flow and credit record should be the main basis
According to the accurate classification of various types of loan, the risk situation of the loan is truly reflected.
(three) prudence principle. In accordance with the "loan risk classification guidelines" and the implementation of the requirements of the rules, through the impact of debt
Qualitative and quantitative analysis and evaluation of the factors of the possibility of repayment of debt, and reasonable division of risk categories. Between adjacent classes
The loans between them fall into low grades in principle.
(four) flexible principle. The principle of the loan should be classified by. The same borrower in the regulatory policy of small loan companies
There are many loans within the scope of the maximum loan limit, without affecting the overall classification results, we can merge multiple loans
Class.
(five) dynamic management principle. Corporate loans are mostly short term (not more than 1 years). In principle, 1 - 2 months must be carried out
After the subprime mortgage inspection, on this basis, the loan classification, timely and dynamically grasp the impact of loan recovery related factors change
If the risk situation has undergone major changes, it should be re identified in time.
The fifth risk classification of loans should be analyzed by the household, and the loan risk can be revealed according to the possibility of the borrower's overall repayment,
To assess the borrower's repayment ability as the core, the borrower's normal business income as the main source of repayment of loans,
Loan guarantees are a secondary source of repayment.
The second chapter is the core definition
The sixth one is to evaluate the quality of the loan, and adopt the risk based classification method, which can be recovered in time and in full
The loan can be divided into five categories: normal, concern, secondary, suspicious and loss, among which the latter three categories are called non-performing loans.
(a) normal: the borrower can perform the contract, there is no sufficient reason to doubt the loan principal and interest can not be repaid in full and on time.
(two) concern: Although the borrower has the ability to repay the loan principal and interest, but there are some possible adverse effects on repayment
Sound factor.
(three) secondary: the borrower's repayment ability has obvious problems, and can not be fully repaid by its normal operating income
Loan principal and interest, even if the implementation of the guarantee, may also cause certain losses.
(four) suspicious: the borrower can not repay the principal and interest of the loan in full, even if the implementation of the guarantee, it is bound to cause greater losses.
(five) loss: the principal and interest can not be recovered after all possible measures or all necessary legal procedures,
Or only a small part of it can be recovered.
The third chapter, risk classification method
Seventh, according to the business characteristics of the company and different borrowers, the loan is divided into enterprise loans (mainly refers to small and medium-sized enterprises, "three")
(Agriculture) and natural person loans (including individual industrial and commercial households). Different classifications of loans used by different borrowers.
(1) enterprise loans use financial analysis, cash flow analysis, non financial analysis, guarantee analysis tools, comprehensive evaluation
Classify the borrowers on the basis of their final repayment ability.
(two) natural person loans can simplify procedures, according to their credit rating, repayment of debt, work, personal and home
The income of the court, the guarantee conditions and other factors are classified.
The fourth chapter is the basis of risk classification
Eighth company risk classification personnel (credit and review personnel) through a variety of on-site, off-site access and
Analysis methods, to obtain the borrower's financial, cash flow, non-financial and guarantee the real information in all aspects, using financial analysis,
Cash flow analysis, non-financial analysis, security analysis tools to assess the impact of borrower repayment ability of various factors
The evaluation conclusion is the main basis for determining the classification of loans.
The evaluation of the ninth financial conditions refers to the investigation of the borrower's operating conditions and financial strength,
To confirm and compare the data in the borrower's financial statements, focus on the borrower's short-term debt paying ability,
Profitability and operating capacity, and comprehensively assess the borrower's financial position.
The tenth cash flow analysis refers to the evaluation and borrowing according to the information of cash and cash equivalents in the borrower's cash flow statement
The ability, time and certainty of the borrower's generation, use of cash and cash equivalents to determine the borrower's business activities and financing activities
The influence of net cash flow on repayment ability. The method and the gist of cash flow analysis are also applicable to individual creditor's rights
An analysis of the cash and cash equivalents of individuals and households in income, expenditure and borrowing.
Eleventh guarantees analysis refers to the borrower or the third party provides the creditor's rights safeguard measure carries on the analysis, divides into the guarantee,
Mortgage and pledge in three ways. Mainly from the validity of the law, the value of the adequacy of security during the period of security and continuity
The variable performance is evaluated to determine the effect
of the guarantee as the second source of repayment on the borrower's repayment ability. Mortgage
The market value is determined according to the market price; there is no market reference to the market value of similar collateral.
The twelfth non-financial factors include the industry risk factors of the borrower (including the cost structure, the growth stage of the industry),
Economic periodicity, profitability and dependence of industry, substitutability of products, laws and policies, economic and technological environment, etc.,
Operating risk factors (including borrower size, development stage, product diversification, business strategy, product and market)
Analysis, production and sales link analysis, and management risk factors (including borrower organization form, management quality and experience),
The stability of management, the quality of employees, etc., natural and social factors, repayment records (including the repayment records in the bank), repayment
Willingness, guarantee of loans, legal liabilities for repayment of debts, etc..
The fifth chapter, risk classification standard
The thirteenth article is based on the analysis of the possibility of the borrower in time and full repayment of the loan principal and interest, referring to the following basic
After the classification of loan classification standards, the classification results are strictly determined according to the core definition.
1. The following cases are classified as normal:
1. borrowers have the ability to fulfill the contract, repayment willingness is good, business, finance and other aspects of the normal situation, can repay the principal on time
Interest payments, to the borrower to fully repay the loan is fully assured.
2. borrowers in some areas even if there are some negative factors, but does not affect the loan principal and interest repaid in full on time.
Two, one of the following categories is generally classified into concern category:
One
The borrower's sales income, operating profit decline or liquidity shortage symptoms, some key financial indicators (principal)
Including liquidity ratio, asset liability ratio, sales profit margin, asset profitability, accounts receivable turnover, inventory turnover,
And the owner's equity, cash flow, the abnormal adverse changes or lower than the average level of the industry;
2. borrowers or liabilities (such as external guarantees, the issuance of commercial bills, etc.) too large or compared with the previous period has a large extent
L;
3. the borrower's fixed assets loan project has major unfavorable factors for loan repayment (such as the extension of infrastructure project duration),
Excessive budget increase;
4. there are serious problems in the management of the borrowers or loans are not used as agreed purposes;
5. the reform of the borrowers (such as division, merger, lease, contract, joint venture, shareholding system reform, etc.) may not produce loans
Benefit influence;
6. the major shareholders of the borrower, affiliated enterprises or parent subsidiary companies have undergone major changes that are unfavorable to the repayment of loans;
7. the behavior of the legal representative and the principal operator of the borrower appeared to be unfavorable to the repayment of the loan;
8. borrowers are classified as subprime in other financial institutions;
9. changes in external factors such as macro economy, market, industry and management policy have adverse effects on the operation of the borrowers,
And may affect the borrower's solvency;
10., the value of the collateral and pledge of the loan declined, or the company lost control over the pledged property, and the validity of the guarantee
Problems may affect loan repayment;
Three, one of the following circumstances is generally classified as secondary class:
1. the operating loss of the borrower is difficult to pay and the source of supplementary funds is difficult to meet, and the cash flow of the operation is negative
The number of;
2. borrowers can not repay debts to other creditors;
3. borrowers have to maintain production operations by selling and selling major production and operating fixed assets, or
To raise repayment funds through auction of collateral, performance of guarantee liability, etc.;
4. borrowers obtain loans through improper means such as concealing facts;
5. there are problems in the internal management of the borrower, which constitutes substantial damage to the normal operation and hinders the timely and full payment of the debts;
6. the credit files are not complete, the important legal documents are lost, and the repayment constitutes a substantial impact;
7. borrowers are classified as suspicious in other financial institutions;
Four. One of the following circumstances is generally classified as suspect:
1. the borrower in production, semi shutdown state, the fixed asset loan project is stopped or postponed state;
2. borrowers are actually insolvent;
3. the borrower enters liquidation procedure;
4. borrowers or their legal representatives involve major cases,
which have a significant impact on the borrower's normal business activities;
5., it is difficult for the borrower to implement the company loan debt or implement the debt, but can not repay the debt normally;
6., after many negotiations, borrowers obviously no repayment intention;
7. has resorted to law to pursue loans;
8. borrowers are classified as loss classes in other financial institutions;
Five, one of the following circumstances is generally included in the loss category:
1. the company belongs to the type of loan business and in accordance with the "measures for the administration of financial enterprises" write offs (financial [2008]28) article
The two chapter is the provisions of the conditions of the loans identified as bad debts;
2. borrowers can not repay the loan, even if the disposition of the pledge or the recourse to the guarantor can only recover a small part of the loan,
The loan loss rate is expected to exceed 90%.
Classification standard of loans for fourteenth natural persons (including individual industrial and commercial households).
1. normal class: borrower's family stability, physical condition and income status is good, in the loan period can be normal repayment
Interest.
2. attention categories: the borrower has 2 consecutive default period; the loan principal or interest is overdue within 15 days (including), or borrow
The situation that the people suffered from major natural disasters and laid off unemployment obviously affect the repayment of loans.
Collateral disposal, re financing and guarantor compensation, etc.. The stability and liquidity of various sources of repayment are different, and the degree of risk is different
Also, its normal operating income is the most secure source of debt repayment. Analysis of the source of repayment, the focus is to identify the actual repayment
The source and composition of the loan, whether the source of repayment is consistent with the original agreed, whether there is risk?.
(3) asset conversion cycle analysis. The asset conversion cycle
is the transformation of credit funds from financial capital into physical capital
The process of converting physical capital into financial capital. Analysis focuses on product sales and inventory of enterprises, changes in accounts receivable
The outstanding changes of the borrower's asset structure, the progress of the loan project and so on. Through analysis, the arrangement of the loan period is examined,
Whether the source of the repayment is matched with the asset conversion cycle?.
(4) analysis of repayment records. By looking at the repayment records, to understand whether the loan is normal, debt service interest, whether serious arrears,
Whether the loan through restructuring, principal overdue time, whether it has been stopped and credit interest receivable accumulation amount of
Interest, and according to the borrower's willingness to repay an important basis.
(three) comprehensive assessment of loan repayment using financial analysis, cash flow analysis, non-financial analysis, and assurance analysis tools
Possibility. The main points of finance, cash flow,
non-financial factors and guarantee analysis are summarized
respectively
The main favorable factors and unfavorable factors that affect the repayment of loans, and complete the preliminary writing of classification work.
(four) organize credit discussion and put forward initial opinions. The classification personnel should comprehensively evaluate the possibility of loan repayment
To classify the loan data and to discuss the credit, focusing on the integrity of the loan data and the accuracy of the initial results
The opinions of the company are put forward and the audit opinions are signed by the general manager of the company.
The company should record in detail the opinions of the participants in the credit discussion. Loans that are disputed with the classification results should also be noted in detail
Issues and reasons in dispute, and filing management for future inspection, assessment or re identification.
(five) review and confirm the result of classification. The company should submit the relevant information of loan classification to the company risk management committee
Review and confirm the classification results according to the authority. Loans that are disputed on the classification results shall be recorded for future reference.
Twenty-first natural person loan classification procedures: collect and fill the basic information of loan classification brief analysis,
To evaluate the possibility of loan repayment: to discuss the organizational credit, to put forward the initial opinion, to identify the classification result, and to log on the risk monitoring ledger
And regulatory reports and other related management systems.
(1) collect and fill in the basic information of loan classification. Sorting out the existing credit files, collecting and perfecting relevant basic letters
Interest. It includes the following basic information: (1) the basic situation of borrowers and loans (including borrower's name, home place)
Address and membership, income source and status, loan amount, loan method, loan start and stop date, etc.. (2) the basis for the use of loans
This situation. Including: whether according to the agreed use of loans, overdue loans, loan interest. (3) non financial factors
Information. Including: borrower repayment intention, family stability, personal status, etc.. (4) guarantee. Include: guarantee combination
Whether it is lawful, effective, guarantor's ability of compensation, pledge and value, and the realizable ability of the pledged substance.
(two) briefly analyze and evaluate the possibility of loan repayment, and put forward the preliminary classification opinion. Natural persons have no financial statements
The analysis of cash flow should be based on non financial analysis and guarantee analysis to understand the borrower's income and repayment willingness,
The legal validity of the guarantee contract, the compensation ability of the guarantor, the value of pledged goods, the value and liquidity of the guarantee contract, and other factors,
Comprehensive analysis and evaluation of the main factors that affect the repayment of loans and adverse factors, and summed up the main points, put forward the preliminary classification theory
By.
(three) determine the classification results. The classification personnel shall make a preliminary classification of the loan and then sign the audit by the general manager of the company
Opinion and confirm classification result according to authority. If the classification result is controversial, the
credit discussion can be organized and agreed
Risk Management Committee confirmation.
Twenty-second login classification results. The company's risk control department shall be determined according to the results of the loan risk classification, case registration
Loan risk monitoring ledger, and input supervision statements and other management systems, timely and accurate statistics of loan risk classification.
The eighth chapter, department responsibilities
Under the unified leadership of the risk management committee, the loan risk classification of the twenty-third companies is led by the credit department,
The risk control department and the planning finance department are involved in the division of labor, responsible for the work, and cooperate closely with each other.
Twenty-fourth responsibilities of credit business department:
(1) organizing the client manager (Project Manager) to collect and sort out the information, perfect the classification files, and return the borrower
Comprehensive analysis of loan capacity, organize credit discussion, initially determine risk classification results, write classification reports, and classify loans
Responsible for the authenticity of class data information;
(two) check the accounts with the planning and finance department monthly and report the classification of loan risks to the regulatory authorities;
(three) classify the loan risk data into the customer loan files and keep them properly;
(four) when the borrower has adverse factors and affects the possibility of repayment, the adjustment of loan risk classification should be organized in time;
(five) according to the problems found in the classification process and the characteristics of different types of loans, targeted implementation of risk control measures
Application, timely reporting of major issues, effectively prevent and resolve loan risk.
Twenty-fifth responsibilities of risk control department:
(1) to formulate and supervise the implementation of the risk classification system, measures and implementation rules of the company's loans;
(two) responsible for reviewing and organizing loan risk classification;
(three) supervise and implement the classification results of