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 clas

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. smallloan company loans）Detailed rules for the implementation of the five level classification of loans for small loan companiesChapter 1 General ProvisionsFirst, 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 loanThe guiding principle of risk classification ([2001]416) and the policy provisions of small loan companies, the formulation of the implementation of the fineThen.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 differentGrade 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 loansBattalion 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 importantReference 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 basisAccording 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 debtQualitative and quantitative analysis and evaluation of the factors of the possibility of repayment of debt, and reasonable division of risk categories. Between adjacent classesThe 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 companiesThere are many loans within the scope of the maximum loan limit, without affecting the overall classification results, we can merge multiple loansClass.(five) dynamic management principle. Corporate loans are mostly short term (not more than 1 years). In principle, 1 - 2 months must be carried outAfter the subprime mortgage inspection, on this basis, the loan classification, timely and dynamically grasp the impact of loan recovery related factors changeIf 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 definitionThe 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 fullThe 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 repaymentSound factor.(three) secondary: the borrower's repayment ability has obvious problems, and can not be fully repaid by its normal operating incomeLoan 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 methodSeventh, 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 evaluationClassify 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 homeThe income of the court, the guarantee conditions and other factors are classified.The fourth chapter is the basis of risk classificationEighth company risk classification personnel (credit and review personnel) through a variety of on-site, off-site access andAnalysis 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 factorsThe 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 statementThe ability, time and certainty of the borrower's generation, use of cash and cash equivalents to determine the borrower's business activities and financing activitiesThe influence of net cash flow on repayment ability. The method and the gist of cash flow analysis are also applicable to individual creditor's rightsAn 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 continuityThe variable performance is evaluated to determine the effectof the guarantee as the second source of repayment on the borrower's repayment ability. MortgageThe 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), repaymentWillingness, guarantee of loans, legal liabilities for repayment of debts, etc..The fifth chapter, risk classification standardThe 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 basicAfter 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 timeInterest 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:OneThe 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 extentL;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 loansBenefit 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 guaranteeProblems 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 negativeThe 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, orTo 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) articleThe 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 repaymentInterest.2. attention categories: the borrower has 2 consecutive default period; the loan principal or interest is overdue within 15 days (including), or borrowThe 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 differentAlso, 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 repaymentThe 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 cycleis the transformation of credit funds from financial capital into physical capitalThe process of converting physical capital into financial capital. Analysis focuses on product sales and inventory of enterprises, changes in accounts receivableThe 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 ofInterest, 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 toolsPossibility. The main points of finance, cash flow,non-financial factors and guarantee analysis are summarizedrespectivelyThe 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 repaymentTo classify the loan data and to discuss the credit, focusing on the integrity of the loan data and the accuracy of the initial resultsThe 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 detailIssues 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 committeeReview 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 ledgerAnd 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 lettersInterest. 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 loansThis situation. Including: whether according to the agreed use of loans, overdue loans, loan interest. (3) non financial factorsInformation. Including: borrower repayment intention, family stability, personal status, etc.. (4) guarantee. Include: guarantee combinationWhether 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 statementsThe 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 theoryBy.(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 companyOpinion and confirm classification result according to authority. If the classification result is controversial, thecredit discussion can be organized and agreedRisk 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 registrationLoan risk monitoring ledger, and input supervision statements and other management systems, timely and accurate statistics of loan risk classification.The eighth chapter, department responsibilitiesUnder 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 borrowerComprehensive analysis of loan capacity, organize credit discussion, initially determine risk classification results, write classification reports, and classify loansResponsible 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 measuresApplication, 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 ofloan risks;(four) responsible for statistics and summary of risk classification results;(five) responsible for continuous monitoring, assessment and analysis of loan risk classification;(six) put forward suggestions and suggestions to improve credit management and strengthen risk prevention.(seven) cooperate with the relevant departments to determine the extent of the loss of non-performing loans;(eight) research and formulate measures to prevent and resolve the risk of non-performing loans;(nine) making bad loans, and revitalize the security plan, and supervise the completion of objectives and tasks.The responsibility of the Finance Department of thetwenty-sixth plan:In accordance with the relevant provisions of the Ministry of Finance and the guidelines for the loan loss reserve of the people's Bank of China, all kinds of loans are carefully organizedThe subject arrangement, accounting treatment and report form compilation can objectively, truly and accurately reflect the loan form and extract the loan loss preparationGold, write off the loss loan.The ninth chapter penaltyTwenty-seventh of the following violations of the responsible person, according to the nature and plot to inform criticism until the appropriate departmentBranch:(1) the loan classification organization and management measures are not implemented, and the classification work responsibilities are not fulfilled, and the classification work is slow;(two) in violation of the procedures, without using classification tools, not to follow the classification basis, abuse of classification methods;(three) using credit rating results instead of risk classification;(four) intentionally reduce the classification standards, cover up the risk of loans; deviation exceeds the prescribed standards; untrue reflection and reportTell the result of classification;(five) the risk classification result of exceeding authorization;(six) do not seriously implement the daily monitoring management system, did not establish a risk classification reporting system, not on timeReporting the classification of risks;(seven) the management of credit archives is chaotic, which leads to the difficult implementation of classification work;(eight) other behaviors that seriously affect risk classification.The twenty-eighth detailed rules for implementation (Trial Implementation) shall be formulated and explained by the company risk control department,Reporting company risk managementImplementation after approval by the committee.。