Template of enterprise post-loan investigation report
Corporate loans are very common, so how to write the relevant investigation report when investigating the post-loan situation of enterprises? Come and have a look with me.
Template of enterprise post-loan investigation report 1 1. Basic information:
Enterprise name, address, enterprise nature, registered capital, legal person license, name of legal representative, gender, age, professional title, education, professional years, integrity, names of leading members, number of technicians and employees, products produced and registered trademarks.
2. Financial status:
(1) Assets and liabilities: Fixed assets are classified as office management fixed assets, which are 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.
(2) Production and operation status and production scale include design scale and actual scale, output value, product production and marketing cycle, product sales and market adaptation prospect. Cost calculation calculates the average production cost and comprehensive average cost, average sales price, product profit, realized tax profit and net profit respectively.
3. Feasibility analysis of enterprise loans:
(1) assets and liabilities analysis;
(2) production cycle and liquidity analysis;
(3) cash flow analysis;
(4) Production and marketing analysis;
Through comparison, trend and index analysis, these projects should comprehensively evaluate and analyze the risk of loans, the guarantee and source of repayment, and put forward investigation conclusions such as liabilities, whether to lend or not, and the amount of quasi-loans.
4. Credit status: it is necessary to write down whether the borrower has a bad credit record and print the enterprise credit report.
5. Purpose of the loan: It is necessary to clarify the real purpose of the loan applied by the lender and measure whether the loan amount and demand are in line with reality.
7. Loan method: For secured loans, write down the basic information and assets and liabilities of the guarantor, analyze and evaluate the guarantee qualification; for mortgage loans, write down the name, specific storage location and quantity of the collateral (specify the structural location of the property, the number of houses, the number of floors, the square area, the land occupation and the construction area, with a simple plan attached), and the repayment source.
Post-loan survey report template 2 1. Basic information of the borrower
1. Borrower qualification examination: The enterprise was founded in 1983, and the original XX cement plant was restructured in April 2004. The name of the restructured enterprise is registered as XX Co., Ltd., the business license number of the enterprise as a legal person is 6 10323 1002563, and the registered capital is 74.453 million yuan. The business period is from April 7th to April 6th, 20th, 2004. The business scope covers the production and sales of 32.5, 32.5 and 42.5R cement, the production of laminated woven bags, the mining and distribution of cement stone, etc. Organization code certificate registration number: Group Trust 6 10323—000553, valid from April 8, 2004 to April 8, 2008; The loan card number is 61030300003368601; The above three certificates are true and valid and have been tested on schedule. After examination, the customer has the qualification to handle credit business and the company loan investigation report.
2. Basic information of the borrower: XX Co., Ltd. is a subsidiary of XX enterprise group company in XX county, and its domicile is in XX industrial park in XX county. Its main products are XX brand general silicon 32.5# and 42.5# cement. There are 2565 employees, including 435 managers and intermediate technicians. The company has a board of directors and a board of supervisors, which are elected by shareholders, and consists of eight functional departments, including office, production department, supply department, sales department, finance department, quality and technology department, safety department and security department. At present, there are 200,000-ton production lines 1 piece, 3 300,000-ton dry rotary kiln production lines, 6,543.8+0,000-ton dry rotary kiln production lines being expanded, 2 self-provided limestone mines with an annual output of 6,543.8+0,000 tons of high-quality limestone, 25 million qualified woven bag production lines 1 piece, and 6,543.8+0 machinery manufacturing departments for processing cement supporting equipment. Now the enterprise has become a cement production base integrating minerals, cement production and sales, cement equipment maintenance and construction, and cement woven bag production. Its products have passed the international certification of ISO9002 quality system, selling well in Xi, Baoji, Tianshui and other places, ranking among the top three in the same industry in the province. In 2004, it won the national inspection-free product and the title of Shaanxi famous brand product. In the same year, it was rated as an A-level taxpayer by the Provincial State Taxation Bureau and Local Taxation Bureau.
4. Borrower's credit standing and credit usage: The enterprise has now opened a basic settlement account in the branch of XX Station of our bank. It is one of the enterprises that established credit relationship with our bank earlier. It has been rated as AAA credit enterprise by Agricultural Bank of China for many years. The credit rating in 2006 was AAA, and the credit rating on the reporting day was AAA. The repayment rate is over 90%, and the cooperation between banks and enterprises is harmonious. In 2006, the total amount of credit granted was 54.37 million yuan, and the total amount of existing loans of the Bank was 54.37 million yuan, including short-term loans15.67 million yuan and medium-term loans of 38.7 million yuan. Grade IV and Grade V loan types are normal loans. There is no record of bad and default interest, and the cooperative relationship between banks and enterprises is harmonious.
Second, enterprise management and financial situation analysis
Since its establishment 23 years ago, the enterprise has experienced 8 large-scale technical transformations, and now it has become a large-scale cement production enterprise with an annual output of 6.5438+0.6 million tons. Its economic strength has developed rapidly, its management system and quality assurance system are very sound and standardized, and it has trained a group of high-quality managers and production, supply and sales teams, with strong management and technical strength, and its products are favored by users. Since the beginning of this year, after the sales price of cement has been raised, enterprises have shown a good development momentum of both production and sales, and products are in short supply.
1, business situation analysis
Business indicators in recent three years Unit: 10,000 yuan,%
Annual sales revenue, total profit and net profit
2003 18269.5438+056 1.2 1045
2004, 29009, 38+0608+0608. 10089898986
2005 3 143232653265
June 2006 15840250856
From the analysis of the above data, from 2003 to 2005, the business of enterprises developed rapidly, and the total sales volume and profits increased significantly, mainly due to the enhancement and expansion of production technology and product output. In addition, the production cost of products has been strictly controlled and reduced, and the profit level has increased year by year. By the end of February 2005, the total assets of the enterprise were 344.73 million yuan, including current assets of 2,465,438+500,000 yuan and fixed assets of 320.58 million yuan; Total liabilities159.46 million yuan, including current liabilities of 45.9 million yuan and long-term liabilities of113.56 million yuan; Owner's equity is 6,543,800 yuan+0,852,800 yuan, of which: paid-in capital is 68,470,000 yuan; The asset-liability ratio is 46.3% and the current ratio is 52.6%. In 2005, the annual sales revenue was 314.32 million yuan, the total profit was 32.65 million yuan, and the sales profit rate was 16%.
By the end of June 2006, the total assets were 400.49 million yuan, an increase of 55.76 million yuan over the beginning of the year. Among them, current assets were 77.37 million yuan, an increase of 20.84 million yuan over the beginning of the year; The monetary fund was 36.89 million yuan, an increase of 4.34 million yuan over the beginning of the year; The accounts receivable of 20,000 yuan are the same as those at the beginning of the year, mainly because the products of the enterprise are never credited, which is very valuable for such a large enterprise; The advance payment was 25.2 million yuan, an increase of 654.38+065.438+0.5 million yuan compared with the beginning of the year, mainly to pay for some newly installed equipment in the production line; Inventory is 65,438+0,365,438+0.5 million yuan, an increase of 3 million yuan compared with the beginning of the year, mainly due to the occupation of finished products and reserved raw materials, and the occupation structure is more reasonable; Fixed assets were 323,654,380+0.3 million yuan, a net increase of 34.93 million yuan compared with the beginning of the year, mainly due to the increase of equipment and construction in progress, including 9.32 million yuan of construction in progress; The total existing liabilities of the enterprise are190130,000 yuan, of which current liabilities are 6 10.2 million yuan, mainly short-term loans of 23.67 million yuan and accounts payable of 2.99 million yuan, a decrease of 3.38 million yuan compared with the beginning of the year; Payable salary is RMB 654.38+038.2 million, an increase of RMB 38.65.438+00.000 yuan compared with the beginning of the year; Welfare expenses payable are 7.04 million yuan, an increase of 4.47 million yuan compared with the beginning of the year; Other unpaid and accrued expenses increased by 9.42 million yuan compared with the beginning of the year; Long-term liabilities 129 1 1 10,000 yuan, an increase of15.55 million yuan compared with the beginning of the year, mainly due to internal share expansion and fund-raising, and long-term loans amounted to 60.7 million yuan, which was the same as the beginning of the year. At present, the total loan of this enterprise is143.3 million yuan (at present, the total loan of our bank is 54.37 million yuan, the loan of credit cooperatives is 30 million yuan, and the internal fund-raising is 58.93 million yuan), of which the short-term loan of financial institutions is 23.67 million yuan and the long-term loan is 60.7 million yuan; The owner's equity is RMB 2,654,380,600, of which the paid-in capital is RMB 654,380,654,380,594, the surplus reserve is RMB 69,340,000 and the undistributed profit is RMB 25,080,000. From the above analysis, we can see that this enterprise has a reasonable capital structure, sufficient accumulation, strong comprehensive strength and strong ability to resist market risks.
Second, how to write the corporate loan tracking survey report?
The Special Analysis Group of Statistics Department of China Banking Regulatory Commission recently released a report entitled "Current Banking Credit Risk Status and Cause Analysis". The report pointed out that after macro-control, we should attach great importance to the signs of rebound of non-performing loans, and it is expected that the balance of non-performing loans will increase by more than 30 billion yuan this year. Why does the market keep falling? The report pointed out that credit risk is still the main risk of the current banking industry. In the first half of 2005, non-performing loans achieved a "double decline", mainly due to the shareholding system reform and financial restructuring of ICBC. If the divestiture factor of ICBC is excluded, the non-performing loans of banking financial institutions actually show signs of rebound.
According to the analysis of the report, the positive effects of macro-control are generally gradually reflected in the medium and long term, but in the short term, some costs are often paid. Judging from the current situation, while the overheated state of some industries has been eliminated, production enterprises have exposed some problems worthy of attention, such as extensive management, weak management, declining growth rate of production and marketing, poor ability to adjust products and services, insufficient ability of enterprises to digest costs, and obvious compression of profit margins. Although the above problems are the inevitable reflection of macro-control, they will eventually be reflected in the quality of bank credit to varying degrees in a certain period of time, which should be highly valued. (Individual stocks fully track the dark horse will take off from now on? )
According to the report, in 2004, China successfully controlled hot industries such as steel, cement and electrolytic aluminum, and after cleaning up fixed assets investment projects, the balance of non-performing loans of banks increased by more than 40 billion yuan. This year, the state has made necessary adjustments to the real estate investment and export structure, and the benefits of some enterprises have dropped significantly. It is estimated that non-performing loans will increase by more than 30 billion yuan. Therefore, various measures should be taken to prevent and resolve bank risks.
The report also reminds that the situation after the share reform of ICBC is still not optimistic. According to the investigation of some branches of ICBC by China Banking Regulatory Commission, the non-performing loan ratio is still high after the policy divestiture of non-performing loans in ICBC's share reform. At the same time, the actual amount of suspicious loans is still very large. The existence of these non-performing loans and risks will cause great operational pressure on the state-owned banks after the share reform, and may have a negative impact.
3. What are the main methods of pre-loan investigation?
The methods of pre-loan investigation include:
① field investigation;
(2) Off-site investigation: through contacting the affiliated enterprises, competitors or individuals of customers with trade associations (chambers of commerce) and government functional management departments (such as industrial and commercial bureaus, tax authorities, public security departments, etc.), we can understand the real situation of customers, conduct search investigations, entrust investigations and obtain valuable information. ).
Four, how to write the enterprise loan investigation report before lending
Pre-loan investigation is the first pass of loan issuance, and it is also an important procedure and link of credit management. The quality of pre-lending investigation is directly related to the pre-lending investigation of loan decision-making enterprises. How to standardize the writing of pre-loan investigation report? According to the credit management rules and regulations, the main contents of the loan investigation report of rural credit cooperatives are: 1, basic information of customers and subject qualification; 2. The amount, purpose, term, type, interest rate, repayment method and restrictive terms of the loan application; 3. Customer's financial status, operational efficiency and credit risk assessment; Benefit analysis; 6. Main contents of the loan investigation report, enterprise: 1. Enterprise profile (1) Enterprise profile: mainly including quality of enterprise (state-owned, collective, joint-stock, private, etc.). ), legal address, total registered capital, main composition of shares, production and business scope, economic accounting form, establishment time, industry, number of employees, evolution process, name of old enterprise, and acquisition (auction). (2) annual economic output value, profits and taxes of the previous year, product production and sales volume, market share and position in the same industry; (3) Industry situation: industry cost structure, industry economic periodicity, industry profitability, national policies, etc. (four) the legal effect of the management information registration certificate and other relevant documents; Enterprise organization form, management system, legal representative and financial controller, financial system and operation of affiliated enterprises; Whether the operation between workshops and departments within the enterprise is smooth; Managers and employees' evaluation of enterprise leaders and their understanding of enterprise development planning; Whether the safety, environmental protection and employee insurance work is normal, etc. Third, the repayment ability of the enterprise This is the main content of the loan investigation report. The first is to analyze whether the enterprises applying for loans have a market for their products, whether their production and operation are profitable, whether they misappropriate credit funds, whether they have a history of maliciously defaulting on loans or payment from banks, other units and individuals, and whether they are trustworthy. Second, whether the business activities of the loan applicant are legal and meet the requirements of the national industrial policy and social development plan. Third, the enterprise's production technology level, product sales, product price changes (relative to the change range of raw materials), main sales units, payment settlement methods, and payment withdrawal. The details are as follows: (1) Analysis of production, supply and marketing. Investigate the production capacity, product quality and supply and marketing of the borrower. Investigate the implementation of the borrowing unit's material procurement, analyze and judge whether there is a source of raw materials, and investigate the market price changes of raw materials, main suppliers, purchase and sale methods, etc. (II) Financial and credit analysis According to the survey, at present, some enterprises generally have at least three sets of statements, and the statements submitted to banks, finance and taxation departments and internal shareholders are different. Therefore, we must carefully analyze the fixed capital, inventory, capital, bank deposits and loans and other short-term liabilities of enterprises in order to examine the true accuracy of enterprise cash flow statements and other accounting statements. Generally speaking, the higher the capital profit rate of an enterprise, the better. If it is higher than the bank interest rate in the same period, moderate debt is beneficial to investors. On the contrary, if the capital profit rate is lower than the bank interest rate in the same period, the excessive debt ratio will damage the profits of investors. In addition, the borrowing enterprise must open a deposit account in rural credit cooperatives, so that we can know the daily average deposit, payment, other business and the forecast of the future situation since the enterprise opened an account. When accounts receivable and accounts payable account for more than 15% (or a certain proportion) of total assets or total liabilities, we should pay attention to analyzing the aging distribution. (3) Analysis of repayment sources and repayment time; Analysis of the production cycle, expected profit level and cash flow of the loan project; Investigation and analysis of the source of funds for the borrower to repay the principal and interest; Determination of loan term, etc. Four, the loan guarantee is a mortgage loan, indicating the name, specific location, ownership, lease method, quantity and quality, evaluation value, value stability, liquidity and so on. ; For the loan in the form of guarantee, write down the basic information of the guarantor (the same as the borrower), assets and liabilities, analyze and evaluate the guarantee qualification, the guarantor's compensatory ability, the guarantor's source of funds, etc. Through the analysis of the borrower's basic situation, production, operation and benefit, combined with the mortgage guarantee, the loan risk is evaluated. Fifth, put forward the conclusion of the investigation. On the basis of analyzing the comprehensive benefit of the loan, the inspectors should make an overall evaluation of the "cash flow, finance, repayment and operation status" of the enterprise, and make clear the following matters in combination with the loan purpose, repayment source and plan, and the availability of self-raised funds for the loan project: 1, whether to lend or not; 2. Loan method; 3. The loan amount; 4. Term of loan; 5. Loan interest rate; 6. repayment methods, etc. An intransitive verb investigator must have more than two loan officers to participate in the pre-loan investigation of the enterprise. The investigation report shall be signed by two or more loan investigators, and the investigation time shall be clearly stated. The investigation report shall be submitted to the director of the credit union for review, and the director of the credit union shall sign the name and time after review.