JP2019212160A - Bankruptcy rehabilitation claim transfer device, bankruptcy rehabilitation claim transfer method, and bankruptcy rehabilitation claim transfer program - Google Patents

Abstract

To transfer the loan balance to bankruptcy rehabilitation claims as collection concern claims even if the repayment of loan claims is delayed, and to clarify the collection concern balance with respect to the total loan balance and visualize the management risk.SOLUTION: A storage unit 106 stores: repayment schedule data 106b for storing a repayment schedule of loan claims; collection result data 106d for storing the repayment status in accordance with the repayment schedule; and transaction log data 106c for storing a transaction history of loan claims. A control unit 102 includes: a collection concern detection unit 102a for detecting, from the repayment schedule data 106b and the collection result data 106d, that the repayment of loan claims is delayed and collection concerns occur; a collection concern determination unit 102b for determining the degree of risk of collection concerns; and a bankruptcy rehabilitation claim transfer unit 102c for performing transfer processing from ordinary claims to long-term remaining claims, updating a risk classification indicating the degree of risk, and performing transfer processing of loan claims as bankruptcy rehabilitation claims when the degree of risk of collection concerns becomes a certain extent or more.SELECTED DRAWING: Figure 1

Description

  The present invention relates to a bankruptcy rehabilitation transfer device, a bankruptcy rehabilitation transfer method, and a bankruptcy rehabilitation transfer program.

  According to Patent Document 1, the evaluation of monetary claims in financial accounting is based on the assumption that the allowance for doubtful accounts is divided into general receivables, doubtful receivables and bankruptcy rehabilitation claims according to the debtor's status. Is evaluated by an appropriate evaluation method. The self-assessment of monetary receivables is to classify debtors and classify receivables, and the rating self-assessment work is based on financial analysis based on the obligor's financial statements. It affects both the credit rating task, the debtor classification task, and the credit classification task. For this reason, Patent Document 1 discloses a technique for improving the quality of internal control by using IT while achieving both early proficiency of a person in charge for banking operations and rationalization of office work.

JP 2014-52922 A

  However, in Patent Document 1, for example, when the lender is substantially in a bankruptcy state and transferred from a normal receivable as a long-term retained receivable, the amount originally recorded as the loan balance is “bankruptcy reorganized receivable” at the time of settlement. When the transfer was made, there was a problem that it was impossible to know how much of the total loan balance was concerned about collection during the period.

  The present invention has been made in view of the above, and even if repayment is delayed in the middle of repayment of loan receivables based on the repayment schedule, the loan balance is transferred to bankruptcy rehabilitation receivables and classified as receivables with concerns about recovery. By doing so, it becomes clear how much the balance with concern for collection is relative to the total loan balance, and bankruptcy reorganization loan transfer device, bankruptcy reorganization loan transfer method and bankruptcy reorganization loan transfer program that can visualize management risk The purpose is to provide.

  In order to solve the above-described problems and achieve the object, the bankruptcy rehabilitation credit transfer device according to the present invention includes a storage unit and a control unit, and transfers a loan receivable in which collection is a concern from a normal receivable to a long-term retained receivable. A bankruptcy rehabilitation transfer device for transferring as a bankruptcy rehabilitation claim, wherein the storage unit stores repayment schedule data for storing a repayment schedule of the loan receivable and a repayment status according to the repayment schedule Collection history data and transaction log data for storing the transaction history of the loan receivable are stored, and the control unit is concerned about recovery due to repayment of the loan receivable from the repayment schedule data and the collection performance data. If it is determined that the degree of risk of recovery concerns is greater than a certain level, a recovery concern detection means for detecting the occurrence of Performs transfer processing for the long-term residence receivables, it updates the hazard class indicating a dangerous degree, and in bankruptcy transfer means for transfer processing loans as in bankruptcy, further comprising a, wherein.

  Further, the bankruptcy receivables transfer device according to the present invention includes a journal pattern master in which journal information for registering journals for the transaction history is registered in the storage unit, and a journal created using the journal pattern master. Journal data to be stored is further stored, and the control unit further includes journal data generation means for generating journal data based on the transaction log data and the journal pattern master. .

  Further, in the bankruptcy reorganization claim transfer device according to the present invention, the bankruptcy reorganization claim transfer means ends the process as it is, depending on the implementation status of the transfer process to the bankruptcy reorganization claim before and after the update of the risk category, Whether the journal data is generated by the journal data generation means is determined based on transaction log data and the journal pattern master.

  Further, in the bankruptcy reorganization claim transfer device according to the present invention, the journal data generation means is configured such that the risk category before the update is that there is a transfer of bankruptcy reorganization claims, and the risk category after the update is that there is no transfer of bankruptcy reorganization claims. If the risk classification before the renewal is set as no transfer of bankruptcy rehabilitation claims and the risk classification after the update is set as transfer of bankruptcy rehabilitation claims, journal data is generated.

  The bankruptcy rehabilitation claim transfer method according to the present invention comprises a storage unit and a control unit, and transfers a bankruptcy reorganization claim as a bankruptcy rehabilitation claim when transferring a loan receivable that has been subject to recovery from a normal claim to a long-term retention claim. A bankruptcy rehabilitation claim transfer method executed by a claim transfer device, wherein the storage unit stores repayment schedule data for storing a repayment schedule of the loan receivable, and collection result data for storing a repayment status according to the repayment schedule And transaction log data for storing the transaction history of the loan receivable, and the control unit executes the repayment schedule data and the collection result data, and the loan receivable is repaid and the collection concern A recovery concern detection step for detecting the occurrence of the occurrence of recovery, a recovery concern determination step for determining the risk level of the detected recovery concern, and the risk level of the recovery concern is determined to be above a certain level. Performs transfer processing for the long-term residence receivables usually claims, update the hazard class indicating a dangerous degree, include the claims in bankruptcy transfer step of transfer processing loans as in bankruptcy, and characterized.

  The bankruptcy rehabilitation transfer program according to the present invention comprises a storage unit and a control unit, and transfers a loan receivable that has been subject to recovery as a bankruptcy rehabilitation receivable when it is transferred from a normal receivable to a long-term retained receivable. A bankruptcy rehabilitation transfer program to be executed by a credit transfer device, wherein the storage unit stores repayment schedule data for storing a repayment schedule of the loan receivable and a repayment status according to the repayment schedule Data and transaction log data for storing the transaction history of the loan receivable are stored, and repayment of the loan receivable is delayed from the repayment schedule data and the collection result data to be executed by the control unit The recovery concern detection step for detecting that a recovery concern has occurred, the recovery concern determination step for determining the risk level of the detected recovery concern, and the risk level of the recovery concern are the same. Bankruptcy reorganization receivables transfer step to transfer from normal receivables to long-term retained receivables, update the risk category indicating the degree of risk, and transfer the loan receivables as bankrupt rehabilitation receivables It is characterized by this.

  According to the present invention, even if repayment is delayed in the middle of repayment of loan receivables based on the repayment schedule, the loan balance is transferred to bankruptcy rehabilitation receivables and classified as receivables. It becomes clear how much the total loan balance is, and management risk can be visualized.

FIG. 1 is a block diagram showing an example of the configuration of the bankruptcy rehabilitation transfer device according to this embodiment. FIG. 2 is a diagram illustrating an example of a transaction outline for lending from a finance company. FIG. 3 is a diagram showing an example of repayment contents at the time of normal repayment. FIG. 4 is a diagram illustrating an example of repayment contents when there is an amount of money for which there is a concern for collection. FIG. 5 is a diagram illustrating an example of a processing flow from the execution of the loan to the monthly settlement. FIG. 6 is a diagram illustrating an example of a data structure of the bankruptcy rehabilitation claim transfer apparatus. FIG. 7 is a diagram illustrating an example of setting of the risk category master. FIG. 8 is a diagram illustrating an example of a long-term staying loan transfer processing screen. FIG. 9 is a diagram illustrating an example of a transfer mechanism for transferring a long-term residence loan. FIG. 10 is a diagram illustrating an example of an inquiry screen for department change processing. FIG. 11 is a diagram illustrating an example of an editing screen for department change processing. FIG. 12 is a diagram showing an example of a specific operation example in which a loan was made on April 1 and a deposit was made on May 15. FIG. 13 is a diagram illustrating an example of a B / S state as of the end of May. FIG. 14 is a diagram illustrating an example of a specific operation example in which a borrowing delay is detected on June 1 and a transfer to a long-term retained loan is performed. FIG. 15 is a diagram illustrating an example of the state of B / S as of June 1st. FIG. 16 is a diagram showing an example of a specific operation example in which the delinquency state was found to be minor on June 11 and the transfer to a normal bond was performed. FIG. 17 is a diagram illustrating an example of the state of B / S as of June 11. FIG. 18 is a diagram illustrating an example of a specific operation example in which payment was made on June 15. FIG. 19 is a diagram illustrating an example of the state of B / S as of June 15. FIG. 20 is a diagram illustrating an example of a specific operation example in which a balance is changed at June 30 and a balance with a concern about collection is handled by the balance management center. FIG. 21 is a diagram illustrating an example of the state of B / S as of June 30. FIG. 22 is a diagram showing an example of a specific operation example in which payment was made on July 15. FIG. 23 is a diagram illustrating an example of the state of B / S as of July 15.

  Embodiments of the present invention will be described in detail with reference to the drawings. In addition, this invention is not limited by this embodiment.

[1. Overview]
In the past, whether or not it was a bankruptcy rehabilitation receivable has been dealt with by transfer based on the status at the time of settlement, but in that case it is difficult to tell the precise status of the results because it is difficult to understand the status during the period. was. In the present invention, by registering in the system at the stage of grasping the situation of concern about collection, it is possible to immediately create a transfer journal and perform transfer without the user being conscious.

  Therefore, the bankruptcy rehabilitation transfer device according to the present embodiment transfers from a normal receivable as a long-term staying receivable when the lender is substantially in a bankruptcy state. At that time, the amount originally recorded as the loan balance is transferred as “bankruptcy rehabilitation claims” in accordance with “Accounting Standards for Financial Instruments” (Corporate Accounting Standard No. 10), and classified as receivables with concerns about recovery. Can be made. As a result, the management risk can be visualized because it becomes clear how much balance there is a concern about recovery by classifying it as bankruptcy reorganization claims against the current situation where it was managed only with the loan balance. Management effect that leads to judgment of financial quantitative indicators.

[2. Constitution]
An example of the configuration of the bankruptcy rehabilitation transfer device according to the present embodiment will be described with reference to FIG. FIG. 1 is a block diagram showing an example of the configuration of the bankruptcy rehabilitation transfer device according to this embodiment.

  The bankruptcy rehabilitation transfer device 100 is a commercially available desktop personal computer. The bankruptcy rehabilitation transfer device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a commercially available notebook personal computer, PDA (Personal Digital Assistants), smartphone, tablet personal computer, or the like. It may be a portable information processing apparatus.

  The bankruptcy receivables transfer device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part with which the bankruptcy receivables transfer device 100 is provided is connected to be communicable via an arbitrary communication path.

  The communication interface unit 104 communicatively connects the bankruptcy rehabilitation transfer device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via a communication line. Here, the network 300 has a function of connecting the bankruptcy rehabilitation transfer device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

  The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for giving various instructions to a CPU (Central Processing Unit) in cooperation with an OS (Operating System). As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) and a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, and an optical disk can be used. Here, the storage unit 106 includes basic data 106a, repayment schedule data 106b, transaction log data 106c, collection result data 106d, risk category master 106e, journal pattern master 106f, journal data 106g, and the like.

  The basic data 106a stores basic data necessary for a loan contract for a loan company to lend to a customer. The basic data 106a includes, for example, data such as “Loan No.”, “Customer Name”, “Loan Product”, “Number of Repayments”, “Loan Balance (Principal) (Of Interest)”, “Danger Category”, etc. is there. The basic data “Receivable No.” is linked to repayment schedule data 106b, collection result data 106d, and transaction log data 106c, which will be described later, as a primary key (PK).

  The repayment schedule data 106b stores data related to the repayment schedule of loan receivables. The repayment schedule data 106b includes, for example, “SEQ ID”, “scheduled repayment count”, “scheduled repayment date”, “scheduled repayment balance”, “scheduled repayment principal” in addition to “primary receivable No” as the primary key (PK). "And" Interest to be paid "data.

  The transaction log data 106c stores transaction history data of loan receivables. The transaction log data 106c includes, for example, “LogSEQ”, “Receivable No.”, “Data classification”, “Transaction date”, “Account date”, “Transaction amount”, “Balance before transaction” as the primary key (PK). , “Balance after transaction”, “Interest before transaction”, “Interest after transaction”, “Office code”, “Department code”, “Danger category”, etc. Further, “data classification” and “establishment code” of the transaction log data 106c are associated with “data classification” and “establishment code” of the journal pattern master 106f described later.

  The collection result data 106d stores repayment status data according to the repayment schedule of the repayment schedule data 106b. The collection result data 106 d includes, for example, “SEQ ID”, “Payment date”, “Total payment”, “Repayment principal”, “Repayment interest”, “Repayment” in addition to “Receivable No” as the primary key (PK). There is data such as “delay money”.

  The danger classification master 106e is a master that classifies the degree of danger of collection concern in stages and associates it with the presence or absence of transfer. The risk category master 106e includes, for example, “classification name”, “journal presence / absence”, “risk degree (lower limit)”, “risk degree (upper limit)”, etc. in addition to the “risk category” which is the primary key (PK). There is data.

  The journal pattern master 106f is a master in which journal information for creating a journal for the transaction history of the transaction log data is registered. The journal pattern master 106f includes, for example, “Definition SEQ”, “Debit_Account”, “Debit_Department”, “Credit_” in addition to “Office Code” and “Data Classification” which are primary keys (PK). There are data such as “Account”, “Credit_Department”, “Employment date item”, “Employment amount item”, “Transfer presence / absence”.

  The journal data 106g stores journal data created using the journal pattern master 106f. In the journal data 106g, for example, in addition to “journal number” as a primary key (PK), “data classification”, “transaction date”, “processing date”, “debit_account”, “debit_department”, There are data such as “Debit_Amount”, “Credit_Account”, “Credit_Department”, and “Credit_Amount”.

  An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, a speaker (including a home television), a speaker, and a printer can be used. As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that realizes a pointing device function in cooperation with the mouse can be used. In the following description, the output device 114 may be described as the monitor 114, and the input device 112 may be described as the keyboard 112 or the mouse 112.

  The control unit 102 is a CPU or the like that comprehensively controls the bankruptcy rehabilitation claim transfer apparatus 100. The control unit 102 has an internal memory for storing a control program such as an OS, a program that defines various processing procedures, and necessary data, and performs various information processing based on these stored programs. Execute. Here, the control unit 102 is functionally conceptually, the recovery concern detection unit 102a as a recovery concern detection unit, the recovery concern determination unit 102b as a recovery concern determination unit, and the bankruptcy rehabilitation transfer unit 102c as a bankruptcy rehabilitation transfer unit. The journal data generation unit 102d as journal data generation means is provided.

  The collection concern detection unit 102a detects that the loan receivable has been repaid due to the repayment schedule data and the collection record data, and the collection concern has occurred. That is, when the “payment date” of the collection record data 106d is delayed with respect to the “scheduled repayment date” of the repayment schedule data 106b, the collection concern detection unit 102a detects that the repayment is delayed. Further, in the present embodiment, even if there is no delay in our company, it may be detected that there is a concern about recovery when a delay is found in borrowing at another company.

  The collection concern determination unit 102b determines the degree of risk of the collection concern detected by the collection concern detection unit 102a. For example, as shown in the setting example of the risk category master 106e in FIG. 7, the risk level is quantified in a range of 0 to 100, and the interval is divided into a plurality of risk categories (0 to 5). A certain range is set between (lower limit) and risk level (upper limit). Since how to take the risk for the collection concern is different for each introducing company, the risk level standard is determined using the risk category master 106e. In the example of the risk category master shown in FIG. 7, the risk category with the risk degree “0 to 10” is “0”, the category name is “normal repayment”, and the presence / absence of transfer is “0 (no transfer)”. In addition, the risk category “11 to 15” is set to “1”, the category name is “with anxiety factor”, and the transfer status is “0 (no transfer)”. Furthermore, the risk category “16 to 20” is “2”, the category name is “predicted concern”, and the transfer status is “0 (no transfer)”. Further, the risk category “21-45” is “3”, the category name is “initial concern”, and the transfer status is “1 (with transfer)”. In addition, the risk category of the risk level “46 to 75” is “4”, the category name is “progress of concern”, and the presence / absence of transfer is “1 (with transfer)”. Further, the risk category “76 to 100” has a risk category of “5”, a category name of “recovery concern”, and a transfer status of “1 (with transfer)”. As described above, the collection concern judgment unit 102b of the present embodiment transfers a bankruptcy reorganization claim transfer unit 102c, which will be described later, as a bankruptcy reorganization claim when the element of the collection concern exceeds 20%. Classify as

  The bankruptcy and rehabilitation transfer section 102c, when it is determined that the degree of risk of recovery concerns is greater than a certain level, performs a transfer process from normal receivables to long-term retained receivables, updates the risk classification indicating the degree of risk, and the loan balance amount Will be transferred as a bankruptcy rehabilitation claim. As described above, in this embodiment, it is not necessary to wait until the settlement of accounts to determine whether it is a bankruptcy rehabilitation claim, and if a recovery concern is detected, the degree of risk is immediately determined, and the risk of recovery concern exceeds the standard. Since it was transferred to bankruptcy rehabilitation claims, it became clear how much of the balance that could be recovered during the period was in relation to the total loan balance, making it easier to visualize management risks.

  The journal data generation unit 102d generates journal data based on the transaction log data 106c and the journal pattern master 106f. For example, as shown in FIG. 9, the journal data generation unit 102d usually starts from a long-term residence loan when the risk category before renewal is transfer of bankruptcy reorganization claims and the risk category after renewal is no transfer of bankruptcy reorganization claims. Generate journal data to be transferred to receivables, and transfer from normal receivables to long-term retained receivables when the risk category before renewal is no transfer of bankruptcy rehabilitation claims and the renewal risk category is transfer of bankruptcy rehabilitation receivables Generate data.

[3. Concrete example]
A specific example of the present embodiment will be specifically described with reference to FIGS. 2 to 23, with reference to FIGS. 2 to 23, an example of processing of the bankruptcy rehabilitation claim transfer apparatus 100 according to the present embodiment. FIG. 2 is a diagram illustrating an example of a transaction outline for lending from a finance company. FIG. 3 is a diagram showing an example of repayment contents at the time of normal repayment. FIG. 4 is a diagram illustrating an example of repayment contents when there is an amount of money for which there is a concern for collection. FIG. 5 is a diagram illustrating an example of a processing flow from the execution of the loan to the monthly settlement. FIG. 6 is a diagram illustrating an example of a data structure of the bankruptcy rehabilitation claim transfer apparatus. FIG. 7 is a diagram illustrating an example of setting of the risk category master. FIG. 8 is a diagram illustrating an example of a long-term staying loan transfer processing screen. FIG. 9 is a diagram illustrating an example of a transfer mechanism for transferring a long-term residence loan. FIG. 10 is a diagram illustrating an example of an inquiry screen for department change processing. FIG. 11 is a diagram illustrating an example of an editing screen for department change processing. FIG. 12 is a diagram showing an example of a specific operation example in which a loan was made on April 1 and a deposit was made on May 15. FIG. 13 is a diagram illustrating an example of a B / S state as of the end of May. FIG. 14 is a diagram illustrating an example of a specific operation example in which a borrowing delay is detected on June 1 and a transfer to a long-term retained loan is performed. FIG. 15 is a diagram illustrating an example of the state of B / S as of June 1st. FIG. 16 is a diagram showing an example of a specific operation example in which the delinquency state was found to be minor on June 11 and transfer to a normal bond was performed. FIG. 17 is a diagram illustrating an example of the state of B / S as of June 11. FIG. 18 is a diagram illustrating an example of a specific operation example in which payment was made on June 15. FIG. 19 is a diagram illustrating an example of the state of B / S as of June 15. FIG. 20 is a diagram illustrating an example of a specific operation example in which a balance is changed at June 30 and a balance with a concern about collection is handled by the balance management center. FIG. 21 is a diagram illustrating an example of the state of B / S as of June 30. FIG. 22 is a diagram showing an example of a specific operation example in which payment was made on July 15. FIG. 23 is a diagram illustrating an example of the state of B / S as of July 15.

[Outline of business model for lending]
When lending from a finance company, as shown in Figure 2, when debtor A, who is applying for a loan, applies for a loan to a finance company (1), the finance company receives a loan from debtor A ( 2) Review and carry out financing if there is no problem. In addition, as shown in Fig. 2, when the repayment date arrives for debtor B who has been financed and is paying back, (3) the debtor B makes a request for repayment, and debtor B (4) Repayment is made based on the repayment schedule. The scope of this embodiment is shown in the dashed frame in FIG. 2. If there is a concern about collection during repayment and the bankruptcy is substantially in a bankruptcy state, it will be transferred from a normal claim as a long-term retained claim. The amount recorded as a loan balance is transferred as “bankruptcy rehabilitation claims” in accordance with “Accounting Standards for Financial Instruments” (Corporate Accounting Standard No. 10), and is classified as a receivable of concern for recovery. It became clear how much the balance of concern is relative to the total loan balance, making it easier to visualize management risks.

[Content of repayment at normal repayment]
As shown in Fig. 3, the operating loan, which is an asset of a finance business company, becomes a current asset on the balance sheet, and interest on operating loans as revenue is shown in Fig. 3. Is the income statement income.

[Details of repayment when there is an amount of collection concern]
If there is an amount that is subject to recovery, as shown in Fig. 4, the finance company's assets are classified as operating loans and bankruptcy receivables that are subject to recovery, and operating loans are classified as current assets on the balance sheet. However, the current assets are divided into operating loans and allowance for loan losses calculated by multiplying the total amount by the rate based on past performance. Bankruptcy reorganization receivables become investments and other assets, and these investments and other assets are divided into bankruptcy reorganization receivables and allowance for doubtful accounts calculated individually for each receivable. In addition, interest on operating loans as revenue of a finance company becomes income on the income statement. As described above, the bankruptcy rehabilitation transfer device 100 according to the present embodiment can be switched to the classification as shown in FIG. 4 at any time, so that it becomes easy to perform a provisional simulation at each time point, and the management risk can be visualized more precisely. Therefore, it becomes possible for managers to take the next step while watching this.

[Process overview]
Next, the flow of processing of the bankruptcy rehabilitation claim transfer apparatus 100 according to the present embodiment will be described using the flowchart of FIG. 5 and the drawings of FIG. 6 and subsequent drawings. First, as shown in FIG. 5, when a loan is executed from a finance company to a debtor (step S1), the transaction content (such as the occurrence of business loans and interest) is as follows. Recorded as transaction log data, journal data is created.

  When the repayment date arrives after the loan is executed, and the debtor receives the payment for repayment to the finance company (step S2), the transaction details (decrease in operating loans and interest / increase in cash, etc.) Recorded as transaction log data, journal data is created.

  At the time of normal repayment in which the payment is made until the scheduled repayment date, the month-end closing process is performed (step S3), and the recording of the month-end profit is recorded as transaction log data, and journal data is created. In the following month, the process returns to step S2, and this loop is repeated at the time of normal repayment, and monthly settlement processing is performed for each month (step S5).

  However, if there is no payment even after the scheduled repayment date in step S2, if the collection concern detection unit 102a of the bankruptcy rehabilitation transfer device 100 detects that there is a repayment delay, the degree of risk of collection concern is determined. The determination is made by the unit 102b (step S4). As illustrated in the risk category master 106e of FIG. 7, the recovery concern determination unit 102b divides the risk category into six stages from “0” to “5”, and the elements of the recovery concern are 20% or less (that is, If the degree of risk is in the range of “0” to “20: the risk category is“ 0 ”to“ 2 ”), it is determined that there is no concern about recovery, and the process returns to step S2 and is processed in the same manner as in normal repayment.

  On the other hand, the recovery concern determination unit 102b, when the risk factor of recovery exceeds 20% in the risk category master 106e of FIG. 7 (that is, the risk level is “21” to “100”: the risk category is “3”). ”To“ 5 ”) It is determined that there is a concern about recovery, and the bankruptcy reorganization loan transfer unit 102c performs a long-term staying loan transfer process (step S6). As a result, the transfer process from the business loan to the bankruptcy receivable is recorded as transaction log data, and journal data is created.

  Thereafter, when there is a deposit (step S7), the transaction content (decrease in bankruptcy receivables / interest / increase in cash, etc.) is recorded as transaction log data, and journal data is created.

  After the payment, a month-end closing process is performed (step S8), and recording of the month-end profit is recorded as transaction log data, and journal data is created. Monthly settlement is performed based on these journal data (step S9).

[Long-term residence loan transfer processing]
The long-term retained bond transfer process in step S6 of FIG. 5 is processed based on the transfer mechanism of the long-term retained bond transfer process as shown in FIG. First, when a risk for a loan receivable is detected (step S11), registration processing is performed using the long-term staying receivable transfer processing screen shown in FIG. For example, in the long-term residence receivable transfer process screen of FIG. 8, “Receivable No (here, 1-0)” and “Customer Name (here, Taro Yamada)” are displayed, and the recovery concern determination unit 102b determines As a result, “recovery concern” in the risk category “5” is displayed. If this display content is acceptable, the operator presses a “registration button” to perform registration. That is, when the “danger category” registered in the basic data 106a and the danger category master 106e so far is changed on the long-term staying credit transfer process screen, the “danger category” is updated (step S13).

  The bankruptcy rehabilitation claim transfer unit 102c can determine “transfer presence / absence” as shown in FIG. 7 by collating the risk level determined by the collection concern determination unit 102b with the risk category master 106e. For example, when the risk category before update is “no transfer” (no step S14) and the risk category after update is “no transfer” (no step S15), there is no change in the risk category before and after the update. Therefore, the journal data by the long-term staying receivable transfer is not created, and the process is terminated (step S16).

  In addition, when the risk category before the update in FIG. 9 is “no transfer” (not in step S14) and the risk category after the update is “with transfer” (in step S15), the risk category is changed before and after the update. Since there is a change, journal entry is performed based on the transaction log data 106c and the journal pattern master 106f (step S21), and journal data to be transferred from the normal bond to the long-term retained bond is generated (step S22).

  Furthermore, when the risk category before update in FIG. 9 is “with transfer” (existing in step S14) and the post-update risk category is “with transfer” (existing in step S17), the risk category is changed before and after the update. Since there is no change, the journal data by the long-term residence bond transfer is not created, and the process is terminated (step S18).

  In addition, when the risk category before update in FIG. 9 is “transferred” (existing in step S14) and the risk category after update is “no transfer” (not present in step S17), the risk category is changed before and after the update. Since there is a change, journal entry is performed based on the transaction log data 106c and the journal pattern master 106f (step S19), and journal data to be transferred from the long-term retained loan to the normal bond is generated (step S20).

  As described above, the bankruptcy reorganization claim transfer apparatus 100 according to the present embodiment immediately determines the risk level of the recovery concern when the recovery concern is detected, and the risk classification master 106e converts the risk to the bankruptcy reorganization claim according to the risk level. The presence or absence of the transfer can be determined. For this reason, it is not necessary to wait until the settlement of accounts to determine whether it is a bankruptcy receivable or not. It becomes clear how much the balance with the concern of collection is with respect to the total loan balance.

[Department change processing]
In addition, the bankruptcy receivables transfer device 100 according to the present embodiment performs a change process using the department change screen shown in FIGS. 10 and 11 when the department in charge of the finance business company for the customer is changed. The contents can be immediately reflected in the registered contents. For example, the department change process (inquiry) screen shown in FIG. 10 displays a customer number (here, “1”) and a customer name (here, “Yamada Taro”). “No”, “current person in charge”, “current affiliation”, and “current affiliation” are displayed.

  Here, using the department change process (edit) screen shown in FIG. 11, “affiliation department” to be changed is input for customer No. “1” and customer name “Taro Yamada”. In other words, “Sales Department” was in charge of “Current Department” in FIG. 10, but the “New Department” in FIG. The ratio of bankruptcy receivables to the balance can always be grasped, and the management risk can be visualized simply by making an inquiry to the balance management center.

[Specific operation example]
A specific operational example of the bankruptcy rehabilitation transfer device 100 according to the present embodiment will be described below with reference to FIGS.

  First, as shown in Fig. 12, a loan is executed from the finance company to the debtor on April 1, 2017, repayment is started in May 2017, and a contract is made with the repayment date on the 15th of each month. This is the case. As basic data in this case, the basic data shown in FIG. 12 is input. When the first deposit is made on May 15, 2017, transaction log data shown in FIG. 12 is input. Here, since the payment is made on the scheduled repayment date, the repayment is not delayed, and the danger category in the danger category master 106e is “0”, and is classified as “normal repayment”. In this risk category, there is no transfer, so there is no journal entry for the transfer of long-term residence claims. That is, journal entries are generated with reference to “1” and “2” of “Definition SEQ” in the journal pattern master 106f shown in FIG. 12, and journal data for deposit (May 15, 2017) is generated. For this reason, the state of B / S (balance sheet) as of the end of May is as shown in FIG. The B / S status shown in Fig. 13 assumes a monthly settlement, with 1% of the balance of operating loans (current assets) as a reserve, and in the case of bankruptcy rehabilitation claims (investments and other assets) 50% of the amount will be reserved. The same applies to the B / S state diagrams shown in FIGS. 15, 17, 19, 21, and 23 below.

  Next, Fig. 14 shows the case where the borrower found out that the borrower was overdue on June 1, 2017, and we decided that there was a concern about recovery of the remaining amount, so that the debtor would be transferred to a long-term retained loan. is there. As shown in FIG. 14, the transaction log data in this case is changed from “data category” to “payment” → “long-term transfer”, and the repayment date has not yet arrived, so “transaction amount (principal)” and “Transaction amount (interest)” is “¥ 0”, but “Danger category” is “0: Normal repayment” → “5: Concern of collection” in the risk category master 106e even if there is no repayment at our company. Updated to For this reason, it was “no transfer” before the “danger category” was updated, but became “transfer” after the “danger category” was updated (in step S15 in FIG. 9), and the transaction log data 106c and journal pattern master Journal entries are made based on 106f (step S21), and journal data to be transferred from the normal claims to the long-term retained claims is generated (step S22). As a result, the debit account item becomes “bankruptcy receivables” and the credit account item becomes “operating loans”. Therefore, the state of B / S as of June 1 is as shown in FIG.

  In addition, Fig. 16 shows that on June 11, 2017, the debtor judged that there was a concern about the remaining amount being collected by other companies, but since the delinquency situation was found to be minor, the transfer from long-term residence loans to normal loans was made. It is a case to carry out. As shown in FIG. 16, the transaction log data in this case changes from “data classification” to “payment” → “long-term transfer” → “normal transfer”, and the repayment date has not yet arrived on June 11. “Transaction amount (principal)” and “Transaction amount (interest)” are “¥ 0”, but “danger category” is negligible, so “5: collection concern” in risk category master 106e. ”→“ 1: Anxiety factor present ”is updated. For this reason, it was “transferred” (updated in step S14 in FIG. 9) before the “danger category” was updated, but “no transfer” (updated in step S15) after the “danger category” was updated. Journaling is performed based on the transaction log data 106c and the journal pattern master 106f (step S19), and journal data to be transferred from the long-term retained bond to the normal bond is generated (step S20). As a result, the debit account item becomes “operating loan” and the credit account item becomes “bankruptcy receivables”. Therefore, the state of B / S as of June 11 is as shown in FIG.

  Further, FIG. 18 shows a case where payment was made on the repayment date on June 15, 2017. As shown in FIG. 18, the transaction log data in this case is changed from “data category” to “payment” → “long-term transfer” → “payment”, and June 15 is the repayment date. “Principal)” is “¥ 40,000”, “Transaction amount (interest)” is “¥ 4,000”, “Balance after transaction” is “¥ 920,000”, and “Interest after transaction” is “92, 000 ". Here, since “danger category” is “5: collection concern” → “5: collection concern” in the danger category master 106e, “transfer is present” before and after the “danger category” is updated (step S14 in FIG. 9). Yes, in step S17), and since there is no change in the “danger category” before and after the update, the process is terminated without performing the transfer journal (step S18). However, the normal journal is performed based on the transaction log data 106c and the journal pattern master 106f, and journal data for the deposit (June 15, 2017) is generated. The interest in this journal data is not a bankruptcy rehabilitation claim, so it becomes a conventional journal entry. And the state of B / S as of June 15 is as shown in FIG. Further, as shown in the departmental loan balance list of FIG. 19, since the department is not changed here, the loan balance of the sales section is “¥ 920,000”, and the loan balance of the balance management center is “ ¥ 0 ”.

  FIG. 20 shows a case where the department in charge is changed on June 30, 2017, and the balance management center handles receivables that are likely to be collected. As shown in FIG. 20, the transaction log data in this case is “data category” “payment” → “long-term transfer” → “payment” → “affiliation change”, and the next repayment date has not yet arrived. “Transaction amount (principal)” and “transaction amount (interest)” are “¥ 0”. “Danger category” is “5: Concern for collection” → “5: Concern for collection” in the risk category master 106e, and therefore “transfer” (steps S14 and S17 in FIG. 9) before and after the “danger category” is updated. Since there is no change of the “danger category” before and after the update, the process is terminated without performing the transfer journal (step S18). However, normal journal entry is performed based on the transaction log data 106c and the journal pattern master 106f, and journal entry data for affiliation change (June 30, 2017) is generated. And the state of B / S as of June 30 is as shown in FIG. Further, as shown in the departmental loan balance list of FIG. 21, since the department was changed, the loan balance of the sales section is “¥ 0” and the loan balance of the balance management center is “¥ 920,000”. Become.

  FIG. 22 shows a case where payment was made on the repayment date on July 15, 2017. As shown in FIG. 22, the transaction log data in this case changes from “Data category” to “Payment” → “Long-term transfer” → “Payment” → “Change affiliation” → “Payment” and repaid July 15 “Transaction amount (principal)” is “¥ 40,000”, “Transaction amount (interest)” is “¥ 4,000”, and “Balance after transaction” is “¥ 880,000”. “Post-trade interest” is “88,000”. Here, since “danger category” is “5: collection concern” → “5: collection concern” in the danger category master 106e, “transfer is present” before and after the “danger category” is updated (step S14 in FIG. 9). Yes, in step S17), and since there is no change in the “danger category” before and after the update, the process is terminated without performing the transfer journal (step S18). However, the normal journal is performed based on the transaction log data 106c and the journal pattern master 106f, and journal data for the deposit (July 15, 2017) is generated. The interest in this journal data is not a bankruptcy rehabilitation claim, so it becomes a conventional journal entry. And the state of B / S as of July 15 is as shown in FIG. Further, as shown in the departmental loan balance list of FIG. 23, since the department is not changed here, the loan balance of the sales section is “¥ 880,000”, and the loan balance of the balance management center is “ ¥ 0 ”.

  As described above, the bankruptcy rehabilitation claim transfer apparatus 100 according to the present embodiment performs a transfer process from a normal claim as a long-term retention claim when the loan destination is substantially in a bankruptcy state and there is a concern about recovery of the loan claim. Do. At that time, by transferring the loan amount that has been recorded as a loan balance as a bankruptcy rehabilitation claim, it is possible to classify it as a claim with concern for recovery. As a result, it became clear how much the balance with concern for collection is relative to the total loan balance, and management risk can be easily visualized from the perspective of the manager.

  Moreover, since the bankruptcy rehabilitation transfer device 100 according to the present embodiment can change the department to which the person in charge belongs, the bankruptcy rehabilitation claims can be extracted and managed.

  In the bankruptcy receivables transfer device 100 according to the present embodiment, as illustrated in FIG. 7, the example of dividing the risk classification master 106e into six levels has been described. However, the present invention is not necessarily limited to this, and more detailed steps are possible. May be divided, or may be divided into fewer stages. Further, the presence / absence of transfer is set between the risk categories “2” and “3” of the risk category master 106e, but these setting examples are also examples and can be arbitrarily set.

[4. Other Embodiments]
In addition to the above-described embodiments, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

  For example, among the processes described in the embodiments, all or part of the processes described as being automatically performed can be performed manually, or all of the processes described as being performed manually are all performed. Alternatively, a part can be automatically performed by a known method.

  In addition, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each processing, screen examples, and database configurations shown in the present specification and drawings, unless otherwise specified. Can be changed arbitrarily.

  Moreover, regarding the bankruptcy reorganization claim transfer device 100, each illustrated component is functionally conceptual and does not necessarily need to be physically configured as illustrated.

  For example, all or some of the processing functions provided in the bankruptcy reorganization claim transfer device 100, particularly the processing functions performed by the control unit 102, are realized by the CPU and a program interpreted and executed by the CPU. Alternatively, it may be realized as hardware by wired logic. The program is recorded on a non-temporary computer-readable recording medium including a programmed instruction for causing the information processing apparatus to execute the processing described in the present embodiment. It is mechanically read by the transfer device 100. In other words, in a storage unit such as a ROM or a HDD (Hard Disk Drive), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. This computer program is executed by being loaded into the RAM, and constitutes the control unit 102 in cooperation with the CPU.

  Further, this computer program may be stored in an application program server connected to the bankruptcy reorganization claim transfer apparatus 100 via an arbitrary network, and may be downloaded in whole or in part as necessary. Is possible.

  In addition, a program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the “recording medium” refers to a memory card, USB (Universal Serial Bus) memory, SD (Secure Digital) card, flexible disk, magneto-optical disk, ROM, EPROM (Erasable Programmable Read Only Memory), EEPROM (registration). Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVD (Digital Digital, Trademark) Any “portable physical media It is intended to include.

  The “program” is a data processing method described in an arbitrary language or description method, and may be in any form such as source code or binary code. Note that the “program” is not necessarily limited to a single configuration, and functions are achieved in cooperation with a separate configuration such as a plurality of modules and libraries or a separate program represented by the OS. Including things. In addition, a well-known structure and procedure can be used about the specific structure and reading procedure for reading a recording medium in each apparatus shown to embodiment, the installation procedure after reading, etc.

  Various databases and the like stored in the storage unit 106 are storage devices such as a memory device such as a RAM and a ROM, a fixed disk device such as a hard disk, a flexible disk, and an optical disk. Programs, tables, databases, web page files, and the like.

  Further, the bankruptcy receivables transfer device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which an arbitrary peripheral device is connected. Further, the bankruptcy receivables transfer device 100 may be realized by mounting software (including a program or data) that realizes the processing described in the present embodiment on the information processing device.

  Furthermore, the specific form of distribution / integration of the devices is not limited to that shown in the drawings, and all or a part thereof may be functionally or physically in arbitrary units according to various additions or additions of functions. It can be configured to be distributed and integrated. That is, the above-described embodiments may be arbitrarily combined and may be selectively implemented.

  The present invention is applicable to all types of industries and industries that conduct finance business, and is particularly useful as a mechanism for determining the risk of a company that conducts finance.

DESCRIPTION OF SYMBOLS 100 Bankruptcy rehabilitation transfer device 102 Control part 102a Recovery concern detection part 102b Recovery concern judgment part 102c Bankruptcy rehabilitation claim transfer part 102d Journal data generation part 104 Communication interface part 106 Storage part 106a Basic data 106b Repayment schedule data 106c Transaction log data 106d Recovery Actual data 106e Danger category master 106f Journal pattern master 106g Journal data 108 Input / output interface 112 Input device (keyboard)
114 Output device (monitor)
200 server 300 network

Claims (6)

A bankruptcy rehabilitation transfer device that includes a storage unit and a control unit, and transfers a loan receivable that has been subject to recovery from a normal receivable to a long-term receivable
In the storage unit,
Repayment schedule data for storing the repayment schedule of the loan receivable,
Collection results data for storing the repayment status according to the repayment schedule;
Transaction log data for storing a transaction history of the loan receivable,
Is stored,
The controller is
Recovery concern detection means for detecting that due to repayment of the loan receivable is delayed from the repayment schedule data and the recovery performance data,
A collection concern judging means for judging the degree of risk of the detected collection concern,
If it is judged that the risk of recovery is above a certain level, bankruptcy rehabilitation is performed by transferring from normal receivables to long-term retained receivables, updating the risk category indicating the degree of risk, and transferring loan receivables as bankrupt rehabilitation claims. Receivables transfer means,
Having
Bankruptcy rehabilitation transfer device characterized by. In the storage unit,
Journal pattern master that registers journal information for creating journals for the transaction history;
Journal data storing journals created using the journal pattern master,
Is further stored,
The controller is
Journal data generation means for generating journal data based on the transaction log data and the journal pattern master;
Further provided,
The bankruptcy rehabilitation transfer device according to claim 1. The bankruptcy reorganization claim transfer means
Depending on the status of transfer to bankruptcy reorganization claims before and after the update of the risk category, the processing is terminated as it is, or the journal data is generated by the journal data generation means based on the transaction log data and the journal pattern master. Determining whether to generate,
The bankruptcy rehabilitation transfer device according to claim 2. The journal data generation means includes:
If the risk category before renewal is deemed to be transfer of bankruptcy reorganization claims and the risk category after renewal is deemed to be no transfer of bankruptcy reorganization claims, or the risk category before renewal is deemed to be no transfer of bankruptcy reorganization claims Generating journal data when the later risk category is transfer of bankruptcy reorganization claims,
The bankruptcy rehabilitation transfer device according to claim 2 or 3. A bankruptcy reorganization claim transfer method implemented by a bankruptcy reorganization claim transfer device that has a storage unit and a control unit, and transfers the loan receivables that are subject to recovery from normal receivables to long-term retained receivables as bankruptcy reorganization claims. There,
In the storage unit,
Repayment schedule data for storing the repayment schedule of the loan receivable,
Collection results data for storing the repayment status according to the repayment schedule;
Transaction log data for storing a transaction history of the loan receivable,
Is stored,
Executed by the control unit,
A collection concern detection step for detecting that a collection concern has occurred due to repayment of the loan receivable from the repayment schedule data and the collection record data;
A recovery concern determination step for determining the degree of risk of the detected recovery concern;
If it is judged that the risk of recovery is above a certain level, bankruptcy rehabilitation is performed by transferring from normal receivables to long-term retained receivables, updating the risk category indicating the degree of risk, and transferring loan receivables as bankrupt rehabilitation claims. Receivables transfer step;
Including,
Bankruptcy rehabilitation transfer method characterized by Bankruptcy reorganization loan transfer program that includes a storage unit and a control unit, and that is executed by a bankruptcy reorganization loan transfer device that transfers loan loans that are subject to recovery from normal receivables to long-term receivables as bankruptcy reorganization claims. Because
In the storage unit,
Repayment schedule data for storing the repayment schedule of the loan receivable,
Collection results data for storing the repayment status according to the repayment schedule;
Transaction log data for storing a transaction history of the loan receivable,
Is stored,
For execution by the control unit,
A collection concern detection step for detecting that a collection concern has occurred due to repayment of the loan receivable from the repayment schedule data and the collection record data;
A recovery concern determination step for determining the degree of risk of the detected recovery concern;
If it is judged that the risk of recovery is above a certain level, bankruptcy rehabilitation is performed by transferring from normal receivables to long-term retained receivables, updating the risk category indicating the degree of risk, and transferring loan receivables as bankrupt rehabilitation claims. Receivables transfer step;
Including,
Bankruptcy rehabilitation transfer program characterized by

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