|
Duration of the transaction
|
%
|
Duration of the transaction
|
%
|
Duration of the transaction
|
%
|
28.06.2017 - ...
|
14
|
|
|
|
|
01.01.2015 - 27.06.2017
|
9
|
01.01.2002 - 15.07.2003
|
30
|
01/08/1996 - 01/12/1996
|
48
|
01.01.2014 - 31.12.2014
|
10
|
01.07.2000 - 31.12.2001
|
24
|
01/07/1996 - 31/07/1996
|
60
|
01.01.2011 - 31.12.2013
|
12
|
01.06.2000 - 30.06.2000
|
27.6
|
01/08/1995 - 30.06.1996
|
84
|
15.07.2006 - 31.12.2010
|
14
|
01.05.2000 - 31.05.2000
|
28.8
|
01.07.1995 - 31.07.1995
|
120
|
21.12.2004 - 14.07.2006
|
16
|
01.04.2000 - 30.04.2000
|
30
|
20.03.1995 - 30.06.1995
|
300
|
05.07.2004 to 20.12.2004
|
18
|
01/01/1998 - 31.03.2000
|
36
|
01.02.1995 - 19.03.1995
|
250
|
10.09.2003 - 04.07.2004
|
20
|
01.11.1997 - 31.12.1997
|
30
|
01.10.1994 - 31.01.1995
|
225
|
16.07.2003 - 09.09.2003
|
24
|
01.01.1997 - 31.10.1997
|
39.6
|
02.05.1994 to 30.09.1994
|
150
|
In today's practice, it is necessary to characterize the study of indicators of 5 content groups in the system of indicators, which are analyzed by the commercial banks in the financial analysis of long-term and short-term loans to business entities . These indicators are as follows:
creditworthiness and liquidity coefficients;
coefficients of activity;
financial leverage coefficients;
conductivity coefficients;
coefficients characterizing desalination.
Table 153
Economic entities by commercial banks on credit qualifications were spotted account under evaluation indicators
Coefficient of coefficients
|
Indicators
|
Detection
|
Character description
|
Financial status indicators
|
Liquidity coefficients :
|
Current liquidity ;
|
K = JA/KMM
|
JA- J Fixed Assets
KMM- Q short-term liabilities
|
Instant liquidity .
|
K = LA/KMM
|
LA- L assets
|
Indicating businessactivity:
indicators:
|
Turnover of assets ;
|
K = ST/A
|
ST-sale earnings
A- Average annual value of assets
|
Main capital turnover ;
|
K = ST/AK
|
AK- A is a social capital
|
Turnover of current assets ;
|
K = ST/JA
|
JA- J Fixed Assets
|
Turnover of accounts receivable ;
|
K = ST/DM
|
DM- D e- learning workshops
|
Inventory rotation ;
|
ST/inventory
|
inventory- T ovar inventories
|
TM, Turnover of goods .
|
ST/TM, T
|
TM is a finished product
T-goods
|
Financial leverage coefficients:
|
The ratio of liabilities to assets ;
|
Ma /A
|
Major Responsibilities
|
Academic obligations z capital ratio ;
|
Maj/UK
|
UK- Study z capital funds (source)
|
The ratio of liabilities to equity capital ;
|
Maj/AK
|
AK- A ktsionerlik capital
|
Long-term liabilities to equity ;
|
UMM/ EC
|
UMM- He zoq-term liabilities
|
The ratio of equity to assets .
|
UK/A
|
|
Financial efficiency coefficients
|
Profitability ratios :
|
Gross Profit Amount ;
|
K = YaF/ST
|
GP-Gross Profit
ST-sale proceeds
|
Net Operating Profit Rate ;
|
K = SOF/ST
|
SOF pure operating profit
|
Net Profit Rate .
|
K = SF/ST
|
SF Net Benefit
|
Profitability coefficients :
|
Profitability of assets .
|
K = SF, STKF/A
|
Benefits to STKF tax payment
|
Benefitsof the action:
|
Common shares profitability coefficient ;
|
K = D/Ak
|
D is the sum of divested shares on ordinary shares
A - The number of ordinary shares
|
Dividend rate of the share .
|
K = Db/Ab
|
Db - Dividends declared on one share
The market price of the whole stock
|
Indicators for debt repayment:
|
Interest rate reductions ;
|
K = F/FT
|
FT - interest payments
F-Accounting period benefits
|
Interest rate reductions coefficient .
|
K = F/T
|
T-Payments = interest + lease payments + dividends on preferred stock + other payments
|
The current status of the main valuation indicators will be determined by reference to the movement of credit resources, compared to regulatory ones. The third group generally does not have optimal and statistical norms (according to specific features of the enterprise, network characteristics and other specific conditions)
Based on the results of these indicators, rating scores can be calculated, if required.
Table 154
Business credit capacity assessment should be quantitative indicators
Indicators
|
Detection
|
Character description
|
1. Independence coefficient
|
Study MM/BJ
|
Study MM- Funny source of funds
BJ-Balance total
|
2. The share of turnover assets in aggregate assets
|
JA/A
|
JA - Current assets
A- total assets
|
3. Self-sufficiency ratio
|
Study MM + UMK Q-UMA / JA
|
UMA - Long-term assets
UMC Q Short-term loans and borrowings
|
4. The current liquidity ratio
|
JA/KMM
|
KMM - Short-term liabilities
|
5. Absolute liquidity quotient i
|
PM + Q MM Q/KMM
|
PM- Cash
Q MM Q - short term profit.
|
6. Profitability Ratio
|
STQF/A
|
ST Q F - Getting your money back
A -average annual asset value
|
7. Turnover coefficient
|
ST/A
|
ST - Net sales of goods
|
The credit policy differs from the principle of the allocation and provision of credit resources, depending on the nature of the banking credit resources, the direction of the bank, the creditworthiness of the customers, the specific nature of the monetary, monetary, and tax policy of the state.
In this regard, it is possible to notice that there is a significant difference in entrepreneurship, implementation of projects, concessional lending of clients, and the possibility of getting credit relations in the procedure of incentives introduction.
Credit disability and assessment of the analysis of financial and non-financial indicators
Financial and non-financial indicators are used to assess creditworthiness of business entities. When financially studying the business entity, the financial position is evaluated using the financial ratios commonly practiced in banking practice.
During the financial study of the undertaking it is necessary to focus on the financial condition, financial performance and cash flow forecasting and predicting the future financial position of the undertaking.
Several methods are used in the practice of banks in evaluating the business entity's financial position. One of the most accurate results is a complex analysis method. The complex analysis method allows to formulate a concrete conclusion based on the complex study of the financial condition of the undertaking.
A comprehensive analysis of creditworthiness estimates includes:
- liquidity and balance sheet analysis;
- analysis of business turnover;
- an analysis of efficiency indicators of the enterprise;
- analysis of financial sustainability indicators;
- creditworthiness assessment method by scoring model .
Balance-of-liquidity analysis is one of the most important steps in the analysis of enterprises' creditworthiness. Balance of liquidity means the ability to repay short-term liabilities of an enterprise with related assets.
Table 155
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