Definition:
According to the relevant provisions of China's Interim Measures for the Administration of Financing Guarantee Companies, financing guarantee refers to the act that the financing guarantee institution, as the guarantor, agrees with the creditors of financial institutions such as banks that when the guaranteed person fails to perform the financing debt to the creditors as agreed, the guarantor will bear the repayment responsibility. Non-financing guarantee generally refers to litigation preservation, performance guarantee and engineering guarantee. Business types are different. The business of financing guarantee companies can be divided into loan guarantee, bond issuance guarantee and other financing guarantees. The business of non-financing guarantee companies mainly includes: engineering guarantee, supply guarantee and litigation guarantee. The main business of financing guarantee companies is secured loans! Small and medium enterprises and personal loans! At the same time, from the name: financing guarantee companies can borrow money from banks (bank credit) and lend funds to borrowers.
Credit risk point
1. Determine the deposit ratio: in principle, the deposit ratio of the guarantee company in the bank shall not be lower than10% of the guarantee liability balance; In case of overdue, the bank has the right to directly deduct the deposit of the guarantee company to repay the corresponding debts, and the guarantee company shall bear the corresponding compensation liability for the insufficient part after deduction according to the agreed guarantee scope and compensation period;
2. Further stipulate the proportion of compensation: In principle, the guarantee scope of the guarantee company includes but not limited to the credit principal, interest and penalty interest, liquidated damages and all the expenses paid by the bank to realize the creditor's rights. In principle, the proportion of compensation of the guarantee company should be 80%- 100% of the above expenses.
3. Approved guarantee amount: The guarantee company meets the relevant access standards of the Bank and has been included in the list of cooperative guarantee companies of the Bank, so as to verify the strength of shareholders, capital contribution ability and registered capital of the guarantee company, and pay attention to whether there is any actual adverse impact on the external guarantee ability of the guarantee company due to shareholder registered capital flight or shareholder's equity participation. Pay attention to whether the paid-in capital is paid-in monetary capital, and deduct it when calculating the paid-in capital, net assets and related indicators if there are other ways of contribution. Pay attention to whether the guarantee company illegally absorbs deposits and issues loans to carry out private financial business, investigate and understand the use of funds of the guarantee company, and ensure that the funds are not misappropriated. We should fully understand the guarantee company's own risk control mechanism, internal control system, risk dispersion mechanism and other internal risk management systems, and analyze and evaluate the actual risk control ability of the guarantee company. For a guarantee company in a specific industry, we should pay attention to whether the guarantee company has professional advantages and the industry risks of the guaranteed customers.
① Pay attention to the risks caused by the guarantee company's foreign investment, including but not limited to the source of investment funds, investment amount, investment content, etc., and pay attention to identifying the investment behavior in the form of foreign loans, funds occupied by affiliated enterprises, off-balance sheet matters, etc.
(2) Pay attention to the payment record, payment proportion and actual bad guarantee of the guarantee company, and analyze the influence of guarantee payment on the operation.
(3) Pay attention to whether the guarantee company has fully accrued the guarantee compensation reserve and the unexpired liability reserve in accordance with the relevant provisions of the Interim Measures for the Administration of Financing Guarantee Companies. For the guarantee companies that need to make up the reserve, the influence of making up the reserve on the operation and profitability of the enterprise should be analyzed.
(4) Pay attention to whether the guarantee company has large related transactions, large capital transactions, large compensation receivable, large entrusted loans or other receivables. If there is any relevant information, it should be considered when verifying the magnification and other factors.
⑤ The balance of guarantee liability of a guarantee company shall not exceed 5 times of its net assets in principle.
4. Specific examination and approval: After the amount of guarantee is approved, the bank and the guarantee company sign a guarantee cooperation agreement, specifying the scope of guarantee, the balance of single-household guarantee liability, the proportion of compensation, the proportion of deposit, the time for making up the deposit after deduction, the period of compensation, and the independent examination and approval by both parties according to their respective internal procedures.
Operation case:
The guarantee company was established in July 2008 with a registered capital of 654.38 billion yuan. Its main business scope includes loan guarantee, bill acceptance guarantee, trade financing guarantee, project financing guarantee and other financing guarantee businesses permitted by laws and regulations. Jinjiang Financing Guarantee Co., Ltd., funded by the State-owned Assets Supervision and Administration Commission of a city, is a financing guarantee institution that provides credit guarantee for small and medium-sized enterprises.
In 20 19, the total assets of company a were 12 1282200 yuan, the total liabilities were 22.7457 million yuan, the asset-liability ratio was 18.75%, the main business income was 8.58 million yuan, and the total net profit was -498300 yuan. In 2020, ABC's total assets were 132 103600 yuan, total liabilities were 26926 1000 yuan, asset-liability ratio was 20.38%, main business income was 9 198400 yuan, and net profit was 64/kloc-. Enterprises are cautious about the guaranteed enterprises, cautious about the access of the insured, and risk control is in place. So far, the enterprise has not made compensation, and the compensation rate has not exceeded 2%. The management complies with the Interim Measures for the Administration of Financing Guarantee Companies and other provisions of external regulatory agencies.
Bank A entered a list of a guarantee company and approved its total credit line of 30 million yuan. The guarantee industry is limited to the small and micro personal loan business in the local shoes, clothing and food industry, and the credit line for a single household does not exceed 5 million yuan. It is required that the balance of financing guarantee liability provided to a single guarantor shall not exceed 65,438+00% of its net assets, and the balance of financing guarantee liability provided to a single guarantor and its related parties shall not exceed 65,438+05% of its net assets.