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.
Part three? Evaluation criteria and coverage of 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 mortgage (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, it shall briefly explain the annual inspection of the credit customers, the change of shareholders, the change of legal representative, the increase or decrease of registered capital, the change of business scope and business strategy. 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 that at 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.