Loan ratio to the top ten borrowers = loan balance to the top ten borrowers ÷ total capital ×100%; (Standard: not more than 1.5 times)
Total capital = paid-in capital, equity capital reserve, surplus reserve and profit distribution (credit balance)
The loan balance refers to the total loan that the borrower has not returned to the lender before a certain node date.
The amount of a contract signed by a person is a constant amount. Total loan refers to the total amount of loans issued by banks, which is the total amount of enterprises in accounting, and it represents the total amount of enterprises. The loan balance refers to the outstanding loan at the end of the accounting period, which is equal to the total loan minus the repaid bank loan.
Loan balance of short-term loans or long-term loans = loan balance of the previous period)-Debit amount (loan repayment amount).
Second, the supply chain decentralization formula?
0 1
Asset-liability ratio management index
1, reserve ratio = reserve balance ÷ balance of various deposits × 100%- statutory reserve ratio; (Standard: not less than 3%)
Reserves include: cash, business working capital, deposit reserve, other interbank funds, funds deposited with the Associated Press, etc.
2. Asset liquidity ratio = ending balance of current assets ÷ ending balance of current liabilities ×100%; (Standard: not less than 25%)
Current assets refer to the current assets on the balance sheet; Current liabilities refer to the current liabilities on the balance sheet.
3. loan-to-deposit ratio case = balance of various loans ÷ balance of various deposits ×100%; (Standard: no more than 80% at the end of the year)
4. Dependence rate on current liabilities = net current liabilities ÷ long-term assets ×100%; (Standard: not higher than 30%)
Net current liabilities = current liabilities-current assets; Long-term assets refer to long-term assets on the balance sheet.
5. Medium-and long-term loan ratio = balance of medium-and long-term loans over one year ÷ balance of deposits over one year ×100%; (Standard: not higher than 120%)
Medium-and long-term loans with a term of more than one year refer to medium-and long-term loans on the balance sheet; Deposits with a maturity of more than one year refer to assets.
Long-term deposits and long-term savings deposits on the balance sheet.
6. Proportion of borrowed funds
(1) ratio of borrowed (transferred) funds = balance of borrowed (transferred) funds ÷ balance of various deposits ×100%; (Standard: no more than 4%)
(2) Fund withdrawal (transfer) ratio = fund withdrawal (transfer) balance ÷ balance of various deposits ×100%; (Standard: not higher than 8%)
(3) Proportion of net borrowed (transferred) funds = balance of net borrowed (transferred) funds ÷ current liabilities ×100%; (Standard: no more than 4%)
Borrowed (transferred) funds include: borrowed funds from banks, borrowed funds from financial companies and transferred funds, and the balance of borrowed funds shall not exceed 4% of the balance of various deposits;
The reloan (reloan) funds include: reloan banks, reloan finance companies and reloan funds, and the balance of reloan funds shall not exceed 8% of the balance of various deposits;
Net demolition (transfer) capital refers to the difference between demolition (transfer) capital and demolition (transfer) capital.
7. Loan quality indicators
① NPL ratio = NPL ÷ various loans ×100%; (Standard: not higher than 15%)
② Proportion of overdue loans = balance of overdue loans ÷ balance of various loans ×100%; (Standard: not higher than 8%)
③ Sluggish NPL ratio = (sluggish NPL balance) ÷ loan balance ×100%; (Standard: no more than 7%)
④ Estimated loss rate of non-performing loans = estimated loss amount of non-performing loans ÷ ending balance of various loans ×100%;
Estimated loss of non-performing loans = (overdue loans × 10% sluggish loans × 40% non-performing loans).
⑤ Offset rate of estimated loss of non-performing loans = (amount of bad debt reserve debit) ÷ (estimated loss of non-performing loans) ×100%;
8. NPL payout ratio = NPL provision/NPL balance ×100%; (Standard: not less than 50%)
9. Proportion of single-family loans
(1) loan ratio to the largest borrower = loan balance to the largest borrower ÷ total capital ×100%; (Standard: no more than 30%)
(2) loan ratio to the top ten borrowers = loan balance to the top ten borrowers ÷ total capital ×100%; (Standard: not more than 1.5 times)
Total capital = paid-in capital, share capital, capital reserve, surplus and profit distribution (credit balance)
(3) Interest ratio owed to the top ten loans = ending balance of interest receivable inside and outside the balance sheet of ten loans ÷ (ending balance of interest receivable inside and outside the balance sheet of ten loans) ×100%;
10, capital adequacy ratio after asset risk weighting
① Capital adequacy ratio = net capital ÷ total weighted risk assets ×100%; (Standard: not less than 8%)
② Core capital adequacy ratio = total core capital/weighted risk assets ×100%; (Standard: not less than 4%)
Net capital = owner's equity credit balance-owner's equity debit balance loan bad debt reserve-bad debt loan-shares in trade union funds (current profits and losses should be included in the mid-year profit distribution);
The total weighted risk assets is the sum of various financial assets multiplied by the corresponding risk weight (divided into two statistical calibers: the People's Bank of China and the Banking Regulatory Bureau).
Core capital = owner's equity credit balance-owner's equity debit balance (current profit and loss should be included in the mid-year profit distribution);
1 1, capital adequacy ratio before asset risk weighting = total capital ÷ total assets ×100%; (Standard: not less than 6%)
12, write-off rate of sluggish NPL = (bad debt reserve of core capital) ÷ balance of sluggish NPL ×100%;
13, capital profit rate = total profit ÷ total capital ×100%; (Standard: not less than 5%)
14, asset profit rate = total profit ÷ average balance of assets ×100%; (Standard: not less than 0.5%)
The average asset balance is the quarterly average asset balance from the beginning of the year to the end of the reporting period.
For example, the average balance of assets at the end of the third quarter = (1/2 total assets at the beginning, total assets at the end of the first quarter, total assets at the end of the second quarter, total assets at the end of the third quarter 1/2) /3.
15, interest recovery rate = (current interest income-current interest receivable increase) ÷ (current interest income increase is off-balance sheet current interest receivable) ×100%; (Standard: not less than 90%)
16, non-interest income ratio = non-interest income ÷ various incomes ×100%;
Income = interest income, current income of financial institutions, fee income, other operating income, investment income and non-operating income;
Non-interest income = various income-interest income-current income of financial institutions.
17, asset expense ratio = total expense ÷ average balance of assets ×100%;
Total expenses = handling fees, operating expenses and other operating expenses.
02
Operating condition index
1, current ratio = current assets/current liabilities × l00%;
Current assets refer to assets that can be realized or consumed within a business cycle of one year or more, including cash and various deposits, short-term loans, short-term investments, receivables and prepayments deposited in central banks and specialized banks.
Current liabilities refer to debts that will be repaid within one year or a business cycle exceeding one year, including short-term loans, demand deposits, demand savings deposits, notes payable, accounts payable, wages payable, taxes payable, profits payable, other payables and accrued expenses.
2. Quick ratio = quick assets/current liabilities ×100%;
Quick assets refer to the total amount of cash, short-term investments and accounts receivable, and have the ability to realize cash directly and quickly, so they are called quick assets.
3. Capital risk rate = non-performing loans ÷ capital ×100%;
4. Fixed assets ratio = (net fixed assets under construction) ÷ owner's equity (excluding undistributed profits) ×100%;
03
Operating performance index
1, profit rate = total profit ÷ operating income ×100%;
2. Profit rate of capital = total profit ÷ capital ×100%;
3. Cost rate = total cost ÷ operating income ×100%;
4. Comprehensive expense ratio = operating expenses ÷ (operating income and investment income) × 100%.
04
Relevant formulas of accounting analysis
1, debt ratio = total liabilities ÷ total assets ×100%;
2. Equity ratio (property ratio) = total owner's equity ÷ total assets ×100%;
3. Debt to owner's equity ratio = total liabilities ÷ owner's equity ×100%;
4. Current assets ratio = current assets ÷ total assets ×100%;
5. Loan interest rate = loan interest income ÷ annual average loan balance ×100%;
6. Interest receivable rate = interest receivable ÷ total interest income ×100%;
7. Average deposit interest rate = total deposit interest expenditure ÷ average annual balance of various deposits ×100%;
8. Average interest rate of borrowed funds = interest expense of borrowed funds ÷ average annual balance of borrowed funds ×100%;
9. Profit completion rate = total realized profit this year ÷ planned profit this year ×100%;
10, profit increase or decrease rate = (actual profit this year-planned profit this year) ÷ total planned profit this year ×100%;
1 1, return on assets = net profit ÷ average balance of assets ×100%;
12, return on capital (equity) = net profit/total capital × 100%.
05
Depreciation formula
1, average life method
Annual depreciation rate =( 1- expected net salvage value rate) ÷ depreciation period ×100%;
Quarterly depreciation amount = original value × annual depreciation rate ÷ 4;
Monthly depreciation = original value × annual depreciation rate ÷12;
2. Workload method
① Depreciation per unit mileage = original value × (1-estimated net salvage value rate) ÷ specified total mileage;
② Depreciation per working hour = original value × (1-estimated net salvage rate) ÷ specified working hours.
3, double declining balance method
Annual depreciation rate = 2 ÷ depreciation period ×100%;
Quarterly depreciation amount = net value × annual depreciation rate ÷ 4;
Monthly depreciation amount = net value × annual depreciation rate12;
Fixed assets depreciated by double declining balance method shall be evenly amortized within 2 years before the expiration of depreciation period.
4. Annual Sum Method
Annual depreciation rate = 2 × (depreciation period-service life) ÷ depreciation period× (depreciation period1)×100%;
Quarterly depreciation amount = original value × (1-estimated net salvage value rate )× annual depreciation rate ÷ 4;
Monthly depreciation amount = original value × (1-estimated net salvage value rate )× annual depreciation rate12.
06
Other commonly used formulas
1, return on assets = net profit ÷ total assets ×100%;
2. Return on capital = net profit ÷ total capital ×100%;
3. Interest rate = (interest income-interest expense) ÷ profitable assets ×100%;
4. Cash asset ratio = cash assets ÷ total assets ×100%;
5. Self-sufficiency rate of liabilities (funds) = (self-owned funds deposits) ÷ total liabilities ×100%;
6. Proportion of non-performing non-credit assets = non-performing non-credit assets ÷ non-credit assets ×100%;
Non-credit assets include: short-term investment, long-term national debt investment, listed long-term corporate bond investment, other long-term bond investment, loans to national banks, loans to other banking industries, loans to finance companies, capital transfer, other receivables and non-performing non-credit assets.
Non-performing non-credit assets include: non-performing other long-term investments (other long-term bond investments that have not been cashed at maturity and other long-term investments that have no income in the current year), overdue loans to national banks, overdue loans to other banks, overdue loans to finance companies, overdue transfer of adjustment funds, debt-paying assets to be processed, interest receivable, rediscount receivable, cash receivable and long-term other receivables (other receivables that have not been recovered for more than one year).
07
The latest calculation formula of capital adequacy ratio
1, newly-increased net capital = (net capital-insufficient provision for bad debts-debt-paying assets that have not been disposed of for a long time-investment assets with uncertain risks)
2. Newly added weighted risk assets = weighted risk assets-long-term outstanding debt assets ×50%- investment assets with uncertain risks × 10%.
3. Capital adequacy ratio = new net capital/new weighted risk assets × 100.
Three. What are the "single largest customer loan ratio" and "the largest ten customer loan ratio"? How to calculate?
Maximum customer loan ratio for a single customer = maximum loan balance for a single customer/net capital. The requirement shall not be higher than 10%
Top ten customer loan ratio = top ten customer loan balance/net capital. Requirements shall not be higher than 50%
4. What is the ratio of the loan balance of the top ten households to the net capital?
Loan ratio to the top ten borrowers = loan balance to the top ten borrowers ÷ total capital ×100%; (standard: no more than 65,438+0.5 times) Total capital = paid-in capital, share capital, surplus profit distribution (credit balance)