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1, principal and interest are accounted for separately. Medium-and long-term loans issued by financial enterprises shall be accounted for according to the actual loan amount. At the end of the period, the interest shall be calculated according to the loan principal and the applicable interest rate, and the loan principal and interest shall be accounted for separately.
2 commercial loans and policy loans are accounted for separately.
3. Self-operated loans and entrusted loans are accounted for separately. Financial enterprises only charge commission fees when issuing entrusted loans, and may not prepay funds. The handling fees charged by financial enterprises for issuing entrusted loans shall be confirmed according to the income recognition conditions.
4. Accrued loans and non-accrued loans are accounted for separately. Unscheduled loans refer to loans with principal or interest overdue for 90 days; Accrued loans refer to loans other than non-accrued loans; When the loan principal or interest is overdue for 90 days, it should be accounted for separately.
When an accrued loan is converted into a non-accrued loan, the recorded interest income and interest receivable shall be written off.
After changing from an accrued loan to a non-accrued loan, the principal should be written off first when the loan repayment is received; After the principal is fully recovered, the repayment received again is recognized as the current interest income.
How many years is the medium and long-term loan term?
1 to 3 years.
1. Temporary loan: Temporary loan refers to a working capital loan with a term of less than 3 months (including 3 months), which is mainly used for enterprises to purchase goods at one time and make up for the temporary needs of other seasonal payment funds.
2. Short-term loans: Short-term loans refer to working capital loans with a term of 3 months to 65,438+0 years (excluding 3 months, including 65,438+0 years), which are mainly used for the capital needs of normal production and operation of enterprises.
3. Medium-term loans: Medium-term loans refer to working capital loans with a term of 65,438+0 to 3 years (excluding 65,438+0 years, including 3 years), which are mainly used for the regular turnover in the normal production and operation of enterprises and to lay the foundation for working capital loans.
1. Liquidity refers to the liquidity of an enterprise. Liquidity is the manifestation of current assets, that is, the total assets that an enterprise can realize or consume in one year or more in a production cycle. Broadly speaking, working capital refers to all current assets of an enterprise, including cash, inventory (materials, products in process and finished products), accounts receivable, securities, prepayments and other items.
All the above items are necessary for business operation, so working capital has a popular name, called working capital.
Liquidity in a narrow sense = current assets-current liabilities. The so-called networkingcapital. According to this definition, the source of funds for current assets should be another long-term source besides current liabilities.
The amount of net working capital represents the present situation of an enterprise. The more net working capital, the more net working assets, the stronger its short-term solvency, so its credit status is higher, so it is easier to raise funds in the capital market and the cost is lower.
The significance of medium and long-term loans to the development and reform of manufacturing industry
This is because manufacturing enterprises often have large loan demand and long loan period. For heavy asset manufacturing enterprises, the construction period of enterprises is often long because of many tasks in plant construction and a large amount of equipment procurement; For R&D manufacturing enterprises, product R&D and technology promotion have great uncertainty, and it is very likely that they need to continue to invest in the growth stage and even the whole life cycle of the enterprise.
Manufacturing enterprises are generally eager for medium and long-term funds, and short-term loans are difficult to match their production cycle and payment cycle. Especially in equipment manufacturing and high-tech manufacturing enterprises, the investment and research cycle is long, the capital investment is large, and they are eager for medium and long-term funds. But the reporter found that banks are more inclined to issue short-term loans to enterprises, such as one-year working capital loans.
This "mismatch" of the supply and demand capital cycle has also led to the widespread phenomenon of "short-term loans and long-term use" in manufacturing enterprises-enterprises are forced to take short-term loans to match their medium and long-term capital needs. As you can imagine, this not only increases the cost of "loan" and "loan" for enterprises, but also intensifies the unstable expectation of enterprises.
What is the introduction of knowledge about medium and long-term loans?
Medium-term loans refer to loans with a loan term of more than one year (excluding one year) and less than five years (including five years); Long-term loans refer to loans with a loan term of more than 5 years (excluding 5 years). Including: technical transformation loans, capital construction loans, engineering loans, real estate loans, etc. Basic Concepts Long-term loans, which can also be called project loans, refer to loans issued by commercial banks for borrowers to build, expand, rebuild, develop and purchase fixed assets investment projects. Real estate loans also belong to the category of project loans, but the policies implemented are different from those of project loans. The object and conditions of the loan The object of the project loan is the same as the working capital loan; The basic conditions also meet the requirements of working capital loans, but at the same time, they need to have:
-The declared project conforms to the national industrial policy, credit policy and bank loan investment;
-The project has a proportion of funds stipulated by the state;
-Projects that need to be examined and approved by relevant government departments must hold the approval documents of the competent examination and approval department.
-The borrower has a good credit standing, strong solvency, perfect management system, and the proportion of foreign equity investment conforms to the relevant provisions of the state.
-It can provide legal and effective guarantee. Main features Compared with other loans, project loans have the following characteristics:
1. Projects supported by the loan itself need to be examined and approved according to the examination and approval procedures stipulated by the state. Fixed assets investment projects generally have to go through several approvals, such as project initiation, feasibility study, preliminary design and construction, before they can enter the construction. After the project is completed, the relevant government departments will organize the completion, final accounts, acceptance and other work.
2, fixed assets loans must consider other construction funds. The state stipulates that construction projects must have capital, that is, investors' non-debt funds. The proportion of funds required for projects in different industries to the total investment is different, and bank loans cannot be used as project capital. Banks usually hold more than 30% of the project capital.
3. Fixed assets loans have a long term, which is often one-time approval, multiple issuance and loans; The interest rate is fixed every year. The fixed assets loan takes all the capital requirements of the whole project as the evaluation object, and the commitment is approved at one time. According to the project schedule and the annual loan plan, the loan stage will be completed year by year. The term of a fixed asset loan contract refers to the period from the first loan to the last loan being paid off. The contract interest rate is the first annual interest rate of the loan, which is adjusted every year according to the interest rate changes of the People's Bank of China.
4. Fixed assets loans are one-off. A fixed asset loan can only be used for a fixed asset investment activity of the borrower. When the loan is invested during the project construction, it will be withdrawn from the production activities of the enterprise. After the project is completed and put into operation, the loan will be repaid, and the bank will gradually recover all the loan principal and interest. New fixed assets investment activities need to be re-approved according to regulations.
5. The repayment sources of fixed assets loans are mainly the borrower's after-tax profits, depreciation of fixed assets and other self-owned funds.
6. Fixed assets loans are highly professional, and the management process is complex, which requires high quality of account managers. Types of project loans (medium and long-term loans) According to the nature and purpose of the project, the nature of the enterprise and the different stages of product development and production, project loans can be divided into the following types:
-Capital construction loan: refers to the loan approved by the competent department of the state for infrastructure, municipal engineering, service facilities and new construction or expansion focusing on expanding reproduction;
-Technical transformation loans: loans for technical transformation projects focusing on connotation expansion and reproduction of existing enterprises;
-M&A loan: refers to the loan granted to meet the financing needs of domestic superior customers due to paid mergers and acquisitions of other domestic enterprises and institutions, completed projects, asset-debt restructuring, etc. M&A loan is a special form of project loan, and our bank is currently in the pilot stage.
-Real estate loans: including enterprise real estate business and personal housing consumption loan business. Only the enterprise real estate business is introduced here, including commercial housing development loans, enterprise commercial housing loans, student apartment construction loans, and equipment investment loans of construction and installation enterprises. (Reference: Shangning Banking College (2003) forwarded the Notice on Forwarding the People's Bank of China on Further Strengthening the Management of Real Estate Credit Business and the Notice on Real Estate Risk Management of Commercial Banks.
Repayment method of medium and long-term loans of enterprises
What is the repayment method of medium and long-term loans for enterprises? The return of medium and long-term loans of enterprises is:
1, equal interest method.
2. The law of average capital.
3. Average amortization method.
4. One-time payment method. Because these four methods are the least interesting. Medium-and long-term loans, also known as project loans, refer to loans issued by commercial banks to borrowers for new construction, expansion, transformation, development and purchase of fixed assets investment projects.
Medium and long-term manufacturing loans refer to
Medium and long-term loans. According to the relevant provisions of the Civil Code, medium and long-term manufacturing loans refer to medium and long-term loans. Medium and long-term loans for enterprises to meet the needs of production and operation turnover, fixed assets and project construction.