Banks are special enterprises that manage risks. Its survival lies in controlling risks, and controlling the loan-to-deposit ratio is the basis of controlling risks. There are many sources of deposits, such as savings, companies, peers and foreign exchange. Loans are generally divided into short-term, medium-term and long-term. Let's start with these aspects and analyze them slowly.
How to write the 20 17 banking analysis report?
The personal loan business of commercial banks mainly includes: personal housing loans, personal consumption loans, personal business loans and credit card loans. Personal loan business has the characteristics of wide range of objects, small single amount and scattered risks, and it is a field with great growth potential under the background of interest rate marketization. Compared with corporate business, personal business has relatively stable customer base, small deposit fluctuation, small individual loan amount and scattered risks, and has the function of stabilizing profits when the economy goes down.
I need to write a bank loan: how to write a report on the feasibility and investment benefit analysis of the project?
. . . This is usually the job of the bank account manager. How to write it? The investment benefit analysis of different types of projects in different industries is different. Basic framework:
1. Basic introduction of the company, including the establishment time, main business composition, operating performance, corporate governance structure, etc.
2. The purpose of the loan, that is, the situation of the project to be invested, including the investment scale (how much will it cost in total), the proportion of its own funds (money invested by itself other than bank loans), what kind of benefits the project to be invested will bring, and how much benefits it can bring.
3 sources of repayment, including the first source of repayment and guarantee measures. The first source of repayment is your company's operation, mainly through financial statements to make financial analysis of your company's profitability.
How to write a good credit report
Before granting credit to an enterprise, the bank will conduct a preliminary investigation and write an investigation report; Write a loan review report in the process of credit granting; After the loan, the post-loan inspection report should be written, which together constitute the "three inspections" reporting system of the loan, and is a document made by the account manager at different credit granting stages. The senior account manager with an annual salary of 400,000 told us that an excellent credit report is the internal strength of the account manager. If the internal strength is insufficient, the salary will naturally not double.
An excellent loan investigation report should mainly include the following contents in terms of content, structural logic and expression:
1, seeking truth from facts
An excellent loan investigation report should be based on facts, truthfully state the investigation situation, and there is no statement that is inconsistent with the facts, and it is even more impossible to copy the statement on the materials provided by the borrower without verification. In particular, the judgment of the borrower's business situation must be supported by relevant financial data, and there can be no subjective judgment that is inconsistent with the facts.
2. Clear organization
An excellent report on "three investigations on loans" should be clear in content and focused according to the key points of each link of "three investigations on loans" and the characteristics of various credit customers.
3. Complete analysis
An excellent loan investigation report must have a thorough analysis of the problems, clear views and sufficient arguments. You can't simply list the data provided by the enterprise or state the superficial situation of the enterprise without in-depth analysis.
4. Logic is reasonable
An excellent loan investigation report should be logical in reasoning and normative in planning.
An excellent loan investigation report should be based on seeking truth from facts, with coherent structure and fluent sentences.
The first part is the evaluation standard and coverage of the pre-loan investigation report.
The fundamental purpose of pre-lending investigation is to evaluate the risks and benefits of credit business and provide sufficient basis for credit decision-making. The pre-loan investigation report shall meet the following requirements: 1. The investigation organization and process shall meet the requirements of internal control; Two, the investigation content and focus is complete and prominent; Third, the investigation method is reasonable and effective; Four, the information is effectively verified, in line with the principle of objectivity and fairness; Five, the information reflects the complete content, accurate data, clear level; Six, the evidence and supporting materials are qualified, clearly listed, the index is complete, and the check is complete; Seven, the investigation responsibility can be clearly divided and identified; Eighth, the risk assessment is comprehensive and the resolution measures are appropriate.
According to the above eight requirements, an excellent pre-loan investigation report should include the following contents:
I. Background introduction
1. Customer background analysis
Including the customer's industry, time of establishment, registered capital, business scope, shareholders' situation, management ability of the customer's actual controller and main managers, and integrity analysis. In principle, shareholders should analyze the ultimate controlling shareholder. If the shareholders of the customer are multinational group customers, the credit status of their overseas companies should be analyzed. If the credit customer is a group customer, it should also analyze the group industry classification, group organizational structure, bank-enterprise relationship, etc.
2. Business background analysis
To analyze the purpose, type, amount and time limit of a customer's credit application, it is necessary to analyze the specific business of credit extension, including the specific description of business process, the situation of account access, settlement method, business cycle, progress and matching funds.
3. Project background analysis
For fixed assets loans, the compliance of the project and the basic contents of the project construction should be analyzed for feasibility analysis.
4. Product and market analysis
Analysis of supply and demand of project products, product supply and demand forecast and price trend analysis, evaluation of marketing ability and market competitiveness of project products.
Two. Investment estimation and financing scheme evaluation
Total investment evaluation of the project, including fixed assets investment evaluation and working capital investment evaluation; The evaluation of project financing scheme is to evaluate the rationality and reliability of the project financing scheme and the ability to guarantee the loan of China Construction Bank by analyzing the source, composition and possibility of all the funds needed for project construction and production and the matching with the project investment plan.
Third, the financial benefit evaluation
Select the basic data and parameters of financial evaluation; Calculate sales (business) income, various taxes and fees, and make profit evaluation; Prepare financial benefit evaluation report; Calculate financial evaluation indicators and analyze profitability and solvency.
Fourth, uncertainty analysis.
Include break-even analysis and sensitivity analysis. Break-even analysis refers to the analysis of the balance relationship between project cost and income under certain market and production (operation) conditions, expressed as break-even point. Sensitivity analysis refers to judging the anti-risk ability of the project by quantitatively measuring the range of the financial benefit index of the project with various sensitive factors during the construction and operation of the project.
Verb (abbreviation of verb) Bank-related income and risk assessment
On the basis of reasonable prediction of project loan income, evaluate the relevant benefits brought by project loan to banks; On the basis of analyzing the risks of the project itself, this paper analyzes and judges the potential risks of bank loans, and puts forward measures and suggestions for banks to disperse, transfer, dissolve or reduce the loan risks according to the risk factors.
Comprehensive evaluation of intransitive verbs
On the basis of analyzing the project item by item and drawing various conclusions, the overall evaluation conclusion is formed by comprehensively summarizing the demonstration results. The overall evaluation conclusion should directly and clearly indicate whether to give loan support and the amount, term, interest rate and guarantee method of the loan, and make special explanations on matters needing attention or suggestions.
The second part is the evaluation standard and content of the loan review report.
The loan review report is a credit opinion issued by an independent examiner on the basis of reviewing the credit analysis report and credit information submitted by the account manager according to the principle of separation of loan review. The credit review report should meet the following three basic requirements: first, the framework is clear, the main points are prominent, the logic is complete, the calculation is accurate, and it meets the internal and external management requirements; Second, the cited data and information sources are clear, the basis for acceptance is sufficient, and the risk management is good; Three. The evaluation conclusion is reasonable and conforms to the principle of combining risk assessment, scheme participation and market expansion. Fourth, the main risk points are prominent, and the resolution measures are appropriate.
According to the above four requirements, the excellent loan review report shall include:
First, master the background of credit business.
Analyze the credit line, current professional line and loan status of customers in our bank, as well as the credit line and loan status of peers; Basic information of the credit scheme declared by the front desk operation department, including the variety, amount, term, guarantee, etc.
Second, review industry and business risks.
Analyze the current trend and regulatory requirements, industry position and main risks faced by customers in their business, measure the ability to resolve risks, analyze the customer's business development trend in recent years, predict its future business development trend, and judge whether it is consistent with the bank's industry credit strategy.
Third, financial risk review.
Through the confirmation, comparison and analysis of financial data, summarize the financial status and characteristics of customer assets, predict the development trend, and investigate the repayment ability of due debts; Focus on judging the accuracy of statements, the rationality of important subjects and notes, revealing risk points, measuring resolving power, and adjusting unreasonable data that affect decision-making according to analysis.
Four. Considering the design requirements of the credit scheme
Through the review and analysis of the reasons for borrowing and repayment ability, judge whether the declared credit line is excessive and whether the customer can repay on time; Review the legality and validity of the guarantee; For trade financing business, focus on trade type, settlement method and proportion, list and basic situation of major upstream and downstream customers, and payment return. Find out whether the customer meets the conditions (if any) given by our bank for free guarantee and preferential price.
Five, the overall evaluation, a clear conclusion.
Review rating results; Summarize the main risk points found in the above review and analysis, their solutions and review conclusions (consent/conditional consent/veto), and summarize the judgment basis of conditional consent/veto conclusions.
Clear credit plan, including: credit line (variety/amount/term); Credit granting method (lump sum/revolving); Guarantee (guarantee method/guarantee subject/guarantee/amount/evaluation/value/collateral ratio); Pricing; Exit conditions and post-grant management requirements. According to the risk characteristics of different credit lines, it is necessary, clear and operable to set the main risk points revealed in the review and analysis as withdrawal conditions or monitoring focus.
The third part is the evaluation standard and coverage of the post-loan inspection report.
Post-loan inspection refers to the management process of re-evaluating many factors that affect or may affect the debtor's business activities by tracking the use of funds, the business and financial activities of credit customers and guarantors and related credit business after credit approval, and tracking and evaluating the value of collateral (pledge) to determine whether the credit business risk has increased compared with that at the time of approval, whether it has threatened the security of credit funds, and taking appropriate measures to avoid risk expansion when necessary. The post-loan inspection report is a description of the post-loan inspection process and conclusion, which should meet the following six basic requirements:
The post-loan management mode, operation frequency and work organization meet the internal and external management requirements;
The content of post-loan management is complete and the main points are prominent, which meets the requirements of internal and external management;
The risk analysis framework is clear, the main points are prominent, the logic is complete, the calculation is accurate, and it meets the internal and external management requirements;
The management report after credit granting is complete in content, clear in structure, accurate in data and concise in language;
The working papers are qualified, the list is clear, the index is complete, and the inspection is correct;
Risk early warning is timely and clear, and risk disposal opinions are clear.
According to the above requirements, an excellent post-loan inspection report should include the following contents:
I. Changes of basic information of credit customers
After the loan is approved, the annual inspection of credit customers, change of shareholders, change of legal representative, increase or decrease of registered capital, change of business scope and business strategy shall be summarized. If the change may have a significant impact on the customer's business, it should be explained in detail. If the controlling shareholder changes, the reasons for the change shall be explained in detail and the possible impact of the change on the operation of the enterprise shall be analyzed.
Two. Changes in credit business
Explain the credit line so far, the use of funds, whether there is misappropriation, repayment of principal and interest, etc. If there are restrictions on payment terms or credit terms, they must be explained one by one.
Three. Changes in the credit customer industry
Explain the overall supply and demand changes and overall profit and loss of the industry after the credit approval, and analyze and predict the development trend of the industry.
Four. Changes in the operation of credit customers
Analyze the operation of the enterprise from three aspects: supply, production and sales, and judge whether the operation is normal. Compare with the forecast at the time of credit approval, whether it is within the forecast range or beyond the forecast. Combined with the development trend of the industry, predict whether the production and operation will continue to improve or further deteriorate before the loan expires. Analyze whether business changes have endangered or will endanger the safety of credit funds.
Verb (abbreviation for verb) Financial changes of credit customers
Explain the financial changes of credit customers after approval, including changes in assets and liabilities, changes in profit and loss, and changes in cash flow. All important financial indicators should be compared with the forecast at the time of credit approval, whether within or beyond the forecast. Predict whether the loan will continue to improve or worsen before it expires.
Construction progress of intransitive verb project
If the loan type is fixed assets or project loans, it is necessary to check whether the project proposal funds have been put in place as planned and whether the project progress has been completed as planned. If the construction period of the project is too long, it is necessary to simply understand the main factors that affect the economic benefits after the project is put into production, such as market supply and demand, raw material prices, product prices, etc. And judge whether it is within the original forecast range.
If the project has been put into production, we should fully understand the production load, product quality, raw material consumption, production cost and product price of the project, and compare it with the prediction of the original evaluation report, analyze the profitability of the enterprise, judge whether the enterprise can continue to operate and generate repayment cash flow, so as to judge the target output of the new project.
Seven, the guarantee ability of the guarantee unit and the change of the collateral (quality).
Analyze the production, operation and financial changes of the guarantor, and judge whether the guarantee ability is enhanced or weakened relative to the credit approval. Check the mortgaged (pledged) goods, explain whether there is any loss or damage, increase or decrease the realized value and the reasons.
Eight. Business dealings between credit customers and banks
Analyze the customer's deposit and settlement transactions in the bank, and whether the comprehensive income reaches the target set at the time of credit granting.
Nine. Changes of credit granted by other banks
Analyze the overall increase and decrease of customers' credit, guarantee changes, interest rate changes, overdue arrears interest, rating changes, etc., and judge whether the credit policies of other banks to customers have changed. If other banks shrink their loans to customers, raise interest rates and strengthen guarantees, etc. And even credit default, the rating is below the concern category, and the reasons should be analyzed in detail.
X. Verification of information disclosed by the media
If the bad information of the customer or the customer's industry is publicly disclosed by the media, it may have an adverse impact on the customer's production and operation and further bring risks to the bank's credit, so it should be verified and judged in the post-loan inspection.
XI。 The influence of the above changes on customers' repayment ability.
Comprehensively analyze the influence of customer's production and operation, financial changes, refinancing and other factors on repayment ability, and judge whether the enterprise has sufficient repayment sources for all debts due, especially for bank debts.
Twelve. Comprehensive conclusion and credit arrangement
According to the latest situation of customers, review whether the customer rating and credit rating need to be changed. Analyze and judge the current risks and future risks faced by the credit business, and put forward suggestions on increasing, maintaining and reducing the credit line. If the current risk has greatly increased compared with the time of credit approval, which has endangered the safety of credit funds, or the current risk is not big, but the continued development will endanger the safety of credit funds, suggestions should be put forward for risk control and resolution, whether it is necessary to gradually reduce the holdings, or withdraw urgently, or strengthen the guarantee, or ask customers to stop dangerous behavior.
How to write a loan investigation report
The loan investigation report shall specify the following points:
1, the borrower's deposit and shareholding in the credit union;
2, the borrower's loan situation over the years;
3. The relationship between the borrower and the guarantor;
4, the guarantor in the credit cooperatives and loans outside the system;
5, the borrower's risk prediction and risk reduction measures.
Loan investigation report format:
First, the farmer loan survey report format
1. Name, gender, work unit, professional title, manager level, inspection time and content, etc.
2. Basic information of the investigation report: the borrower's name, age, gender, education level, family members, address, professional skills and integrity should be written.
3. Assets and liabilities: write down the specific details, quantity, square area, location, purchase and construction time, present value and other assets, machinery and equipment, name, quantity and present value of the borrower's household fixed assets in detail. Write down the loan amount, loan form, interest owed and other liabilities, and calculate the asset-liability ratio.
4. Family management: write down the contracted land area of the borrower's family, the main crops planted, the specific number of mu, the output, the output value and the net economic income per mu; The economic benefits of total income, head count, production cycle, output and output value in the cycle of aquaculture; The processing industry should clearly write down the processing capacity and economic benefits; Income from migrant workers, etc. ; Comprehensive evaluation of customers' annual income.
5. Loan method: For the loan by way of guarantee, write down the basic information and assets and liabilities of the guarantor, analyze and evaluate the guarantee qualification; for the mortgage loan, write down the name, specific location, quantity, valuation and repayment source of the collateral.
Finally, the investigator wrote an accurate opinion and took responsibility.
Sign collective research opinions and determine the first responsible person, the second responsible person and the third responsible person. No matter investigators or credit cooperatives, they can sign vague opinions.
Second, the individual merchant loan survey report format
1. Name, gender, work unit, professional title, manager level, inspection time and content, etc.
2. Basic information of the investigation report: the borrower's name, age, gender, education level, family members, address, professional skills and integrity should be written.
3. Assets and liabilities: write down the fixed assets of the borrower's family in detail, including details, quantity, square area, location, purchase and construction time, present value and current assets, cash, machinery and equipment, name, quantity and present value. Write down the loan amount, loan form, interest owed and other liabilities, and calculate the asset-liability ratio.
4. Family business: write down the borrower's family production and business projects, investment scale, business cycle, output value, sales revenue and profit, and comprehensively evaluate the customer's income.
5. Loan method: For the loan by way of guarantee, write down the basic information and assets and liabilities of the guarantor, analyze and evaluate the guarantee qualification; for the mortgage loan, write down the name, specific location, quantity, valuation and repayment source of the collateral.
Finally, the investigators write accurate opinions and responsibilities, submit them to the authorities for approval and sign collective research opinions, and determine the first responsible person and the second responsible person. Neither investigators nor credit unions can sign ambiguous opinions.
Three, the enterprise loan survey report format
1. Name, gender, work unit, professional title and manager level, survey content, time and place of the respondent.
2. Basic information of the enterprise: enterprise name, address, enterprise nature, registered capital, legal person license, legal representative's name, gender, age, professional title, education background, working years, integrity, leading members' names, number of technicians and employees, products produced and registered trademarks.
3. Assets and liabilities of the enterprise: fixed assets are divided into office management fixed assets and fixed assets used for production, such as factory buildings and equipment; Current assets are divided into raw materials, finished products, accounts receivable, cash (including working capital) and written item by item; Intangible assets include land and trademarks; Deferred assets, unrealizable deferred expenses, rent and decoration expenses. Liabilities include bank loans, private fund-raising, details of accounts payable, bank loans, loan amounts, loan forms and interest arrears. Owner's equity, asset-liability ratio.
4, the production and operation of enterprises, production scale including design scale and actual scale, output value, product production and marketing cycle, product sales and market adaptation prospects. Cost calculation calculates the average production cost and comprehensive average cost, average sales price, product profit, realized tax profit and net profit respectively.
5. Loan feasibility analysis, assets and liabilities analysis, production cycle and liquidity analysis, cash flow analysis, capital allocation analysis, production and sales analysis. These projects should comprehensively evaluate and analyze loan risks, repayment guarantees and sources through comparison, trend and index analysis, and put forward debt investigation conclusions, loan non-loan, quasi-loan amount, loan method (written in Article 5 of Paragraph 1) and loan.
6, the examination and approval of the loan credit cooperatives collective research signed opinions, according to the provisions to determine the first and second responsible persons.
7. Other information: enterprise balance sheet and balance sheet schedule.