JP4034065B2 - Credit rating device - Google Patents

Description

【００３９】
一方、固定資産性預金Ｂの算出では、固定資産性預金Ａ控除後の現金・預金１（預金・現金１−固定資産性預金Ａ）がオフバランス追加情報の滞納税金等確定額ＯＦＤ_１より大きいか否かを判断し、肯定判断のときは、固定資産性預金Ｂ＝滞納税金等確定額ＯＦＤ_１とし、否定判断のときは、固定資産性預金Ｂ＝固定資産性預金Ａ控除後の現金・預金１（預金・現金１−固定資産性預金Ａ）とする。すなわち、滞納税金等は、上述したように、極めて返済順位の高い負債とみることができるため、固定資産性預金Ａ控除後の預金・現金１と相殺するものとして扱い、固定資産性預金Ａ控除後の預金・現金１で相殺しきれない滞納税金等未相殺額ｆｍが生じるときは、その滞納税金等未相殺額（滞納税金等確定額ＯＦＤ_１−固定資産性預金Ｂ）を借入金に準ずる負債として取り扱う。本例に則して付言すれば、下表１に示すように、固定資産性預金Ｂはｅ＝ｄ（ｄがｃを超えるときはｅ＝ｃ）として算出され、ｄがｃを超えるときは、滞納税金等未相殺額がｆｍ＝ｄ−ｅとして算出される。
【００４０】
【表１】

【００４１】
次にステップ５０４では、不健全流動資産Ａ_４が演算される。下表２に示すように、不健全流動資産Ａ_４は（１）〜（１４）までの合計値である。
【００４２】
【表２】

【００４３】
調整後現金・預金架空計上額Ａａの演算では、財務追加情報に現金・預金架空計上確定額Ｌ_１欄が入力されているときはその額となり、入力されていないときは、下式（２）により売上高PL1に対する回転期間の時系列変化に基づいて現金・預金架空計推定額が演算され、演算された数値が調整後現金・預金架空計上額Ａａとされる。すなわち、この現金・預金架空計推定額は、当期の回転期間が前期又は２期前に比べて３０日以上伸びた場合は、架空計上があったものとして判断して、３０日を超える日数に相当する額を不健全流動資産として演算する。
【００４４】
【数２】

【００４５】
調整後売上債権貸倒・架空計上額Ａｂの演算では、財務追加情報に受取手形（含む割手・譲手）貸倒・架空計上確定額Ｌ_２及び売掛金貸倒・架空計上確定額Ｌ_３欄が入力されているときはそれらの額の合計となり、入力されていないときは、下式（３）により売上高PL1に対する回転期間の時系列変化に基づいて売上債権貸倒・架空計上推定額が演算され、演算された数値が調整後売上債権貸倒・架空計上額Ａｂとされる。すなわち、この売上債権貸倒・架空計上推定額は、当期の回転期間が前期又は２期前に比べて１０日以上伸びた場合は、架空計上があったものとして判断して、１０日を超える日数に相当する額を不健全流動資産として演算する。
【００４６】
【数３】

【００４７】
調整後棚卸資産不良・架空計上額Ａｃの演算では、財務追加情報に棚卸資産不良・架空計上確定額Ｌ_５欄が入力されているときはその額となり、入力されていないときは、下式（４）により売上高PL1に対する回転期間の時系列変化に基づいて調整後棚卸資産不良・架空計上推定額が演算され、演算された数値が調整後棚卸資産不良・架空計上額Ａｃとされる。すなわち、この棚卸資産不良・架空計上推定額は、当期の回転期間が前期又は２期前に比べて１０日以上伸びた場合は、架空計上があったものとして判断して、１０日を超える日数に相当する額を不健全流動資産として演算する。
【００４８】
【数４】

【００４９】
調整後総合調整額Ａｄの演算では、財務追加情報に受取手形（含む割手・譲手）貸倒・架空計上確定額、売掛金貸倒・架空計上確定額及び棚卸不良・架空計上確定額のすべてが入力されているときは０（ゼロ）となり、いずれか又は全部が入力されていないときは、下式（５）により売上高PL1に対する回転期間の時系列変化に基づいて総合調整推定額が演算され、演算された数値が調整後総合調整額Ａｄとされる。すなわち、この総合調整では、複数の勘定科目にわたり不健全資産が分割・計上されている場合や負債サイドの粉飾を想定して、総合回転期間（所要運転資金回転期間）の時系列変化に基づいて換金不能な不健全資産を算出するものである。ここで、所要運転資金は（受取手形＋売掛金＋割引手形＋裏書譲渡手形＋棚卸資産）から（支払手形＋買掛金に計上されている割賦買掛金およびリース未払金を除く買掛金＋裏書譲渡手形）を減算することにより求めることができる。総合調整推定額は、当期の総合回転期間が前期又は２期前に比べて１０日以上伸びた場合は、架空計上があったものとして判断して、１０日を超える日数に相当する額を不健全流動資産として演算する。このとき、当期の総合回転期間との乖離が大きい期の総合回転期間が基準回転期間とし、売上債権及び棚卸資産で不健全資産として計上した額は、重複計上となるので、控除される。
【００５０】
【数５】

【００５１】
調整後前渡金ＡｅはオフバランスＢ／Ｓの前渡金１２から財務追加情報の前渡金のうち換金可能額Ｍ_１を減算することにより演算され、調整後未収入金ＡｆはオフバランスＢ／Ｓの未収入金１３から財務追加情報の未収入金のうち換金可能額Ｍ_２を減算することにより演算され、調整後前払費用ＡｇはオフバランスＢ／Ｓの前払費用１４から財務追加情報の前払費用のうち換金可能額Ｍ_３を減算することにより演算され、調整後仮払金ＡｈはオフバランスＢ／Ｓの仮払金１５から財務追加情報の仮払金のうち換金可能額Ｍ_４を減算することにより演算され、調整後短期貸付金ＡｉはオフバランスＢ／Ｓの短期貸付金１６から財務追加情報の短期貸付金のうち換金可能額Ｍ_５を減算することにより演算され、調整後立替金ＡｊはオフバランスＢ／Ｓの立替金１７から財務追加情報の立替金のうち換金可能額Ｍ_６を減算することにより演算され、調整後不渡手形ＡｋはオフバランスＢ／Ｓの不渡手形１８から財務追加情報の不渡手形のうち換金可能額Ｍ_７を減算することにより演算され、調整後その他の流動資産ＡｌはオフバランスＢ／Ｓのその他１９から財務追加情報のその他の流動資産のうち換金可能額Ｍ_８を減算することにより演算される。差引有価証券含み損Ａｍは、財務追加情報の有価証券含み損Ｐ_１から有価証券含み益Ｐ_２を減算した差引有価証券含み損Ｐ_３と同じであり、貸倒引当金（流動資産）２１はオフバランスＢ／Ｓの流動資産欄の貸倒引当金２１と同じである。なお、これらの換金可能額（表２の（５）〜（１２））について財務追加情報に入力されていないときは未入力科目の全額が換金不能額（不健全流動資産）とみなされ、差引有価証券含み損Ａｍがプラスであればその額が不健全流動資産とみなされる（差引有価証券含み損Ａｍがマイナスの場合は評価されない）。
【００５２】
次に、図６のステップ５０６では、不健全固定資産Ｂ_４が演算される。表２に示すように、不健全固定資産Ｂ_４は（１６）〜（２４）までの合計値である。
【００５３】
減価償却不足確定額Ｎ_１は財務追加情報の減価償却不足確定額Ｎ_１と同じであり、差引投資有価証券含み損Ｐ_６は財務追加情報の投資有価証券含み損Ｐ_４から投資有価証券含み益Ｐ_５を減算した差引投資有価証券含み損Ｐ_６と同じであり、不動産含み損Ｐ_７は財務追加情報の不動産含み損Ｐ_７と同じであり、貸倒引当金（固定資産）３６はオフバランスＢ／Ｓの固定資産欄の貸倒引当金３６と同じである。なお、差引投資有価証券含み損Ｐ_６がプラスであればその額が不健全流動資産とみなされる（差引投資有価証券含み損Ｐ_６がマイナスの場合は評価されない）。調整後長期貸付金ＡｑはオフバランスＢ／Ｓの長期貸付金３１から財務追加情報の長期貸付金のうち換金可能額Ｑ_１を減算することにより演算され、調整後保険積立金ＡｒはＢ／Ｓの保険積立金３２から財務追加情報の保険積立金のうち換金可能額Ｑ_２を減算することにより演算され、調整後差入保証金ＡｓはオフバランスＢ／Ｓの差入保証金３３から財務追加情報の差入保証金のうち換金可能額Ｑ_３を減算することにより演算され、調整後不渡手形・固定化営業債権ＡｔはオフバランスＢ／Ｓの不渡手形・固定化営業債権３４から財務追加情報の不渡手形・固定化営業債権のうち換金可能額Ｑ_４を減算することにより演算される。
【００５４】
なお、財務追加情報に減価償却不足確定額Ｎ_１が入力されていないときは、下式（６）により減価償却不足額の推定額が演算され、演算された推定額が減価償却不足額となる。式（６）により演算された数値がマイナスのときは、減価償却不足額の推定額は０とされる。機械・装置等の推定耐用年数（５年）は、営業用車輌を考慮し、運送事業用、貸自動車業用又は自動車教習所用の車輌及び運搬具のうち自動車（大型乗用車）及び乗合自動車の耐用年数と同じとしたものである。
【００５５】
【数６】

【００５６】
調整後その他の投資Ａｕの演算では、財務追加情報にその他の投資における不健全資産確定額Ｒ_１欄が入力されているときはその額となり、入力されていないときは、下式（７）により総資産に対する構成比の時系列変化に基づいてその他投資における不健全資産推定額が演算され、演算された数値が調整後その他の投資Ａｕとされる。すなわち、当期の構成比が前期、２期前又は３期前に比べて増加した場合には、架空計上があったものとして判断して、その増加分に相当する額を不健全固定資産として演算する。
【００５７】
【数７】

【００５８】
図６のステップ５０８では、オフバランスＢ／Ｓの繰延資産合計Ｃ_１から繰延資産のうち換金可能額Ｓ_１を減算することにより不健全繰延資産Ｃ_３が演算され、次のステップ５１０では、ステップ５０４〜５０８で演算した不健全流動資産Ａ_４、不健全固定資産Ｂ_４及び不健全繰延資産Ｃ_３を加算することにより不健全資産計Ｔｉが演算される。次にステップ５１２では、財務追加情報の代表者等借入のうち自己資本相当額Ｔ_２を代表者等からの借入金のうち自己資本相当額Ｅ_３として取得し、次のステップ５１４において、修正流動資産Ａ_２、修正固定資産Ｂ_３及び修正繰延資産Ｃ_２を演算する。図２０（Ａ）及び図２１（Ａ）に示したように、修正流動資産Ａ_２はオフバランスＢ／Ｓの流動資産Ａ_１からステップ５０２、５０４で演算した固定資産性預金Ａ_３及び不健全流動資産Ａ_４を減算することにより、修正固定資産Ｂ_３はオフバランスＢ／Ｓの固定資産Ｂ_２から不健全固定資産Ｂ_４を減算することにより、修正繰延資産Ｃ_２はオフバランスＢ／Ｓの繰延資産Ｃ_１から不健全繰延資産Ｃ_３を減算することによりそれぞれ求めることができる。
【００５９】
次のステップ５１６では、修正資本Ｇ_２及び修正当期利益Ｈ_３を演算して、修正貸借対照表数値演算サブルーチンを終了し（図２６（Ｂ）も参照）、図４のステップ４０６に進む。図２１（Ｂ）に示すように、修正資本Ｇ_２は資本Ｇ_１からステップ５１０で演算した不健全資産計Ｔｉに等しい未実現損失Ｈ_２を減算することにより求めることができ、修正当期利益Ｈ_３はその他の剰余金のうち当期利益Ｈ_１から未実現損失Ｈ_２を減算することにより求めることができる。
【００６０】
次に、図４のステップ４０６では、図２１（Ａ）に示したＢ／Ｓについて財務追加情報により簿外を加味して修正した、会計処理外資産加味貸借対照表としての簿外加味Ｂ／Ｓ上の数値を演算するための簿外加味修正貸借対照表数値演算サブルーチンが実行される。
【００６１】
ここで、図２１及び図２２を参照して、この簿外加味修正貸借対照表数値演算サブルーチンで実行される演算概念について説明する。図２２（Ａ）に示す簿外加味Ｂ／Ｓの作成過程では、図２１（Ａ）に示した資産欄の固定資産性預金Ａ_３を固定資産の一部とみなして、みなし固定資産Ｂ_５に組み入れると共に、財務追加情報の第三者提供による担保の処分可能見込額のうち預金・有価証券・本業に欠かせない現物出資相当額（Ｔ_４＋Ｔ_５＋Ｔ_６）もみなし固定資産Ｂ_５に組み入れるものである。また、負債・資本欄のみなし自己資本Ｇ_３には資産欄に見合うように現物出資相当額（Ｔ_４＋Ｔ_５＋Ｔ_６）が組み込まれている。更に、負債・資本欄には、代表者等に対する多額の役員報酬等調整額Ｕ_２がプラス要素とし付加され、損失確実な簿外債務に係る未実現特別損失Ｕ_６がマイナス要素として付加されている。なお、代表者等に対する多額の役員報酬等調整額Ｕ_２は社外流出分であることから、みなし自己資本Ｇ_３には含められず、また、損失確実な簿外債務に係る未実現特別損失Ｕ_６も簿外であることから不健全資産計Ｔｉには含められない。これらは、後述するように、総資本みなし当期利益率を演算するときに用いられる。図２２（Ｂ）は、図２２（Ａ）の資産欄及び負債・資本欄からそれぞれ不健全資産計Ｔｉ、未実現損失Ｈ_２が排除されている。なお、修正流動資産Ａ_２、固定資産性預金Ａ_３、修正繰延資産Ｃ_２、不健全資産計Ｔｉ、流動負債Ｄ_２、代表者等からの借入金のうち自己資本相当額Ｅ_３及び未実現損失Ｈ_２は、修正貸借対照表数値演算サブルーチンで演算されネットワークサーバ１１２に格納されているので、簿外加味修正貸借対照表数値演算サブルーチンでは演算されない。
【００６２】
図７に示すように、この簿外加味修正貸借対照表数値演算サブルーチンでは、まず、ステップ５３２で財務追加情報の第三者提供による担保の処分可能見込額のうち預金（現物出資相当）Ｔ_４、有価証券（現物出資相当）Ｔ_５及び本業に欠かせない不動産（現物出資相当）Ｔ_６を取得し、これらを加算して現物出資相当額（Ｔ_４＋Ｔ_５＋Ｔ_６）を求め、次のステップ５３４において、求めた現物出資相当額（Ｔ_４＋Ｔ_５＋Ｔ_６）にステップ５０２、５１４で演算した固定資産性預金Ａ_３及び修正固定資産Ｂ_３を加算することによりみなし固定資産Ｂ_５を演算する（Ｂ_５＝Ｂ_３＋Ａ_３＋Ｔ_４＋Ｔ_５＋Ｔ_６）。
【００６３】
ステップ５３６では、修正固定負債Ｅ_４を、固定負債Ｅ_２から、代表者等からの借入金のうち自己資本相当額Ｅ_３を減算することにより演算し（Ｅ_４＝Ｅ_２−Ｅ_３）、次のステップ５３８において、ステップ５１６で演算した修正資本Ｇ_２に代表者等からの借入金のうちステップ５１２で演算した自己資本相当額Ｅ_３及びステップ５３２で求めた現物出資相当額（Ｔ_４＋Ｔ_５＋Ｔ_６）を加算し、ステップ５１０で演算した不健全資産計Ｔｉに相当する未実現損失Ｈ_２を減算することにより、みなし自己資本Ｇ_４を演算する（Ｇ_４＝Ｇ_１＋Ｅ_３＋Ｔ_４＋Ｔ_５＋Ｔ_６−Ｈ_２）。次に、ステップ５４０において、財務追加情報の当該企業からの収入のうち多額と認められる金額計Ｕ_２を取得して代表者等に対する多額の役員報酬等調整額Ｕ_２とし、財務追加情報の損失確実な簿外債務Ｕ_６を取得して損失確実な簿外債務に係る未実現特別損失Ｕ_６として、簿外加味修正貸借対照表数値演算サブルーチンを終了し（図２６（Ｃ）も参照）、図４のステップ４０８へ進む。
【００６４】
ステップ４０８では、Ｂ／Ｓ、オフバランスＢ／Ｓ、修正Ｂ／Ｓ、簿外加味Ｂ／Ｓ及びＰ／Ｌ上及びそれらの演算過程での数値から信用格付対象企業の第１財務指標としての表面財務指標を演算する表面財務分析指標演算サブルーチンが実行される。なお、表面財務分析指標演算サブルーチンで演算する指標は、図２３（Ａ）に示すように、収益性、効率性、安全性、成長性及び企業規模等の多面的な評価に資するものである。
【００６５】
図８に示すように、この表面財務分析指標演算サブルーチンでは、ステップ５６２において、Ｐ／Ｌ上の数値に基づいて下式（８）により売上高経常利益率ａが演算される。なお、売上高経常利益率ａは売上高に対する経常利益の割合を示しており、経常利益を用いることで、企業本来の営業活動の効率とこれに関連して生じる財務活動を総合した経常的な活動が反映されることから、平時における収益性を判断する上で適当と考えられる。
【００６６】
【数８】

【００６７】
次のステップ５６４では、オフバランスＢ／Ｓ及びＰ／Ｌ上の数値に基づいて下式（９）により総資本回転率ｂが演算される。総資本回転率ｂは、１年間に総資本の何倍の売上げを計上したかを示すもので、総資本をいかに効率的に活用させたかを示している。なお、売上不振、過大な借入れ、過大な設備投資、売掛金（未収運賃）の未収、手形の乱発等は、総資本回転率ｂに直接影響を及ぼす。
【００６８】
【数９】

【００６９】
次のステップ５６６では、オフバランスＢ／Ｓ上の数値に基づいて下式（１０）により流動比率ｃが演算される。流動比率ｃは、当面の債務である流動負債に対してこれを賄うべき流動資産がどの程度保有されているかを示すもので、流動性や資金繰り状況、支払能力等をみるための基本的指標である。一般的に、望ましい基準は２００％以上とされている。
【００７０】
【数１０】

【００７１】
次にステップ５６８では、オフバランスＢ／Ｓ上の数値に基づいて下式（１１）により固定長期適合率ｄが演算される。固定長期適合率ｄは、固定資産が自己資本及び固定負債でどの程度賄われているかを示すもので、資金の調達と運用とのバランスが保たれているかをみるためのものである。一般的に、望ましい水準は１００％以下とされている。固定資産に投下した資金は返済期限のない自己資本で賄われることが望ましいが、例えば、運輸業では、現実的に外部負債に頼っている企業が多いことから、企業格付の上で判断要素となる。
【００７２】
【数１１】

【００７３】
次のステップ５７０では、Ｂ／Ｓ及びＰ／Ｌ上の数値に基づいて下式（１２）により経常収支比率ｅが演算される。経常収支比率ｅは、経常的な営業活動における収入合計と支出合計の割合を示すもので、資金繰りの良否をみることができる。１００％以上であることが原則であり、一度でも８５％を切るようなことがあれば資金繰り状態が注意を要する水準にあると考えられる。
【００７４】
【数１２】

【００７５】
ステップ５７２及びステップ５７４では、信用格付対象企業の成長性を分析するために、それぞれＰ／Ｌ上の数値に基づいて売上高推移ｆ及び当期利益額推移ｇが演算される。一般に、成長性分析では、売上高・当期利益額等を用いて、増減率でみる方法と増減実績でみる方法とがあるが、中小企業では売上高や当期利益が環境変化や特殊要因等により大きくブレることがあることから、増減率をでみる方法では、当期及び前期が減少であっても２期前が大幅な増加であれば、プラス評価となるなど、直近の決算の状況が色濃く反映されないという問題がある。このため、これら両指標では、４期分のＰ／Ｌ上の数値に基づいて、３期連続増加若しくは減少、２期連続増加若しくは減少、前期比増加若しくは減少、又は、増減なしのいずれかを選択する。
【００７６】
次にステップ５７６では、オフバランスＢ／Ｓ上の数値に基づいて下式（１３）により自己資本額ｈを演算して、表面財務分析指標演算サブルーチンを終了し、図４のステップ４１０へ進む。自己資本額ｈは、企業規模を計る上で、営業活動によって獲得された利益が保留されたものであること、返済期限がないこと等から、毎期の成績が反映され、ストックとして比較的安定した評価が可能である。
【００７７】
【数１３】

【００７８】
ステップ４１０では、Ｂ／Ｓ、オフバランスＢ／Ｓ、修正Ｂ／Ｓ、簿外加味Ｂ／Ｓ及びＰ／Ｌ上の数値から、信用格付対象企業の第２財務指標としての実質財務指標を演算する実質財務分析指標演算サブルーチンが実行される。なお、実質財務分析指標演算サブルーチンで演算する指標は、図２３（Ｂ）に示すように、健全性、収益性、返済能力、安全性及び企業規模等の多面的な評価に資するものである。
【００７９】
図９に示すように、この実質財務分析指標演算サブルーチンでは、ステップ６０２において、オフバランスＢ／Ｓ及び修正Ｂ／Ｓ上の数値に基づいて下式（１４）により不健全資産比率ｊが演算される。不健全資産比率ｊは、オフバランスＢ／Ｓ上の総資産に対して不健全資産がどの程度内包されているかを示すもので、企業の健全性をみるための指標となる。なお、この数値が大きいほど、資産内容が悪化している懸念がある。
【００８０】
【数１４】

【００８１】
次にステップ６０４では、オフバランスＢ／Ｓ、修正Ｂ／Ｓ、簿外加味Ｂ／Ｓ及びＰ／Ｌ上の数値に基づいて下式（１５）により総資本みなし当期利益率ｋが演算される。総資本みなし当期利益率ｋは、総資本に対するみなし当期利益の割合を示すもので、企業の実体に則した最終利益に基づく収益性をみるための指標として用いられる。例えば、表面的に少額の赤字であっても、不健全資産を内包せず、かつ、赤字をカバーするだけの代表者等に対する当該企業からの収入のうち多額と認められる金額があれば、みなし当期利益はプラスとなり、逆に、表面的には黒字であっても、多額の不健全資産を内包している場合にはみなし当期利益はマイナスとなり、低い評価となる場合がある。
【００８２】
【数１５】

【００８３】
次のステップ６０６では、修正Ｂ／Ｓ及びＰ／Ｌ上の数値に基づいて下式（１６）により修正当期利益額ｌが演算される。修正当期利益額ｌは、当期利益から不健全資産を控除したもので、運輸業は車１台でも業を営むことができるため参入が比較的容易であり小規模（零細）企業も多いことから、比率による分析より実数による分析の方が好ましいと考えられる。
【００８４】
【数１６】

【００８５】
次にステップ６０８では、オフバランスＢ／Ｓ、修正Ｂ／Ｓ及びＰ／Ｌ上の数値に基づいて下式（１７）により修正借入金等償還年数ｍが演算される。修正借入金等償還年数ｍは、営業活動により生じた資金流入額（キャッシュフロー）を実質ベースに引き直し、実際に返却すべき借入金を何年で償還できるかをみるもので、年数が短ければ短いほど高い評価となる。金融機関等借入相当額に短期借入金を含めている理由は、設備資金にも拘わらず短期借入金で資金調達をする場合があるためであり、キャッシュフローに車輌に係る処分損を含めている理由は、主要設備である車輌の減価償却耐用年数が３〜５年であること、車輌に係る設備投資がある程度一定したサイクルで行われていること、事故等により処分しなければならないケースがあること等による。
【００８６】
【数１７】

【００８７】
次のステップ６１０では、オフバランスＢ／Ｓ及び簿外加味Ｂ／Ｓ上の数値に基づいて下式（１８）によりみなし自己資本比率ｎが演算される。みなし自己資本比率ｎは、総資本に対してみなし自己資本がどの程度占めているかを示すもので、企業の実体に則した資本蓄積の度合いをみるための指標である。
【００８８】
【数１８】

【００８９】
次のステップ６１２では、オフバランスＢ／Ｓ及び修正Ｂ／Ｓ上の数値に基づいて下式（１９）により修正流動比率ｐが演算される。修正流動比率ｐは、当面の債務である流動負債に対してこれを賄うべき実質的な資産価値を持つ流動動産がどの程度保有されているかを示すもので、企業の実体に則した流動性や資金繰り状況、支払能力等をみるための指標である。
【００９０】
【数１９】

【００９１】
次にステップ６１４では、Ｂ／Ｓ、修正Ｂ／Ｓ及びＰ／Ｌ上の数値に基づいて不健全資産が対前期比で増加している場合には下式（２０−２）により、不健全資産が対前期比で減少している場合には下式（２０−３）により、増減がない場合には下式（２０−１）により、修正経常収支比率ｑが演算される。修正経常収支比率ｑは、表面的な経常収支比率に不健全資産の対前期比増減を加味したもので、実質的な資金繰りの良否をみるための指標である。なお、表面財務分析の経常収支比率ｅが１００％を超えていても、当該指標が１００％を割り込んでいるときは注意が必要となり、一度でも８５％を切るようであれば資金繰り状況は警戒水準にあると考えられる。
【００９２】
【数２０】

【００９３】
次にステップ６１６では、簿外加味Ｂ／Ｓ上の数値に基づいて下式（２１）によりみなし自己資本額ｒを演算して実質財務分析指標演算サブルーチンを終了し図４のステップ４１２へ進む。みなし自己資本額ｒは、自己資本から不健全資産を控除して、代表者等借入のうち自己資本相当額及び第三者提供担保のうち現物出資相当額を加えたもので、実質的な自己資本とみることができる。
【００９４】
【数２１】

【００９５】
ステップ４１２では、オフバランスＢ／Ｓ、修正Ｂ／Ｓ、簿外加味Ｂ／Ｓ及びＰ／Ｌ上の数値から、Ｂ／ＳやＰ／Ｌ上の実体からの乖離、換言すれば、粉飾度合いを測る、第３財務指標としての粉飾等調整指標を演算する粉飾等調整指標演算サブルーチンが実行される。なお、粉飾等調整分析指標演算サブルーチンで演算する指標は、図２３（Ｃ）に示すように、健全性、特に、財務諸表の数値と実質的な財務諸表の数値との乖離の程度を多面的に評価するものである。
【００９６】
図１０に示すように、この粉飾等調整指標演算サブルーチンでは、ステップ６３２においてオフバランスＢ／Ｓ及び修正Ｂ／Ｓ上の数値に基づいて下式（２２）により流動比率乖離幅ｓが演算され、次のステップ６３４でＢ／Ｓ、修正Ｂ／Ｓ及びＰ／Ｌ上の数値に基づいて下式（２３）により経常収支比率乖離幅ｔが演算される。両指標は、不良・架空資産を計上しやすい勘定科目に基づいて算出されるものであり、短期返済能力をみるためのものである。表面と実質との差異が大きい程粉飾の可能性が高まり、資金繰り状況、延いては企業の将来性に懸念があると考えられる。
【００９７】
【数２２】

【００９８】
【数２３】

【００９９】
次にステップ６３６では、オフバランスＢ／Ｓ、修正Ｂ／Ｓ及びＰ／Ｌ上の数値に基づいて下式（２４）により修正後売上高借入金等倍率ｕが演算される。修正後売上高借入金等倍率ｕは、金融機関等借入金相当額及び借入金に準ずる負債額が売上高の何倍あるかをみるための指標である。一般的に、企業が正常な営業活動をしている限り、当該指標が１．２倍以上となる可能性は低く、１．２倍以上となる原因としては、売上不振、過大な設備投資、使途不明金への流用、多額の不健全資産の内包、税金の滞納等が考えられる。
【０１００】
【数２４】

【０１０１】
次のステップ６３８では、修正Ｂ／Ｓ及びＰ／Ｌ上の数値に基づいて下式（２５）により売上高減価償却不足額比率ｖを演算し、粉飾等調整指標演算サブルーチンを終了して図４のステップ４１４へ進む。売上高減価償却不足額比率ｖは、売上高に対する減価償却不足額の割合を示すもので、当該指標の数値が大きい程、粉飾の可能性は高く、かつ、資産内容の実体は悪化している懸念がある。通常、減価償却額は一定の金額を限度として損金に算入できることから、企業が正常な営業活動をしている限り、当該指標は０．０％となるはずで、当該指標がプラスの数値となる場合は、どうしても黒字決算を組まなければならない事情があるはずである。なお、当該指標が２．０％以上の企業は、粉飾決算による健全性の欠如や資金繰りショート等の懸念があるものと考えられる。
【０１０２】
【数２５】

【０１０３】
図４のステップ４１４では、表面財務分析指標演算サブルーチン、実質財務分析指標演算サブルーチン及び粉飾等調整指標演算サブルーチンで演算した表面財務分析指標、実質財務分析指標及び粉飾等調整指標を評点し、格付する評点・格付処理サブルーチンが実行される。ここで、図２３を参照して、評点・格付処理サブルーチンでの評価概念について簡単に説明すれば、図２３（Ａ）に示すように、表面財務分析指標の各指標はそれぞれ５〜０の評点がなされ、図２３（Ｂ）に示すように、実質財務分析指標の各指標はそれぞれ１０〜０又は５〜０のプラス評点がなれる。これに対し、図２３（Ｃ）に示すように、粉飾等調整指標の各指標は、財務諸表の実体財務からの乖離や財務体質の脆弱性を測るものであるため、０〜−１０のマイナス評点がなされる。
【０１０４】
図１１に示すように、この評点・格付処理サブルーチンでは、ステップ６５２において、データベースサーバ１１３に格納されている、第１評点基準、第２評点基準としての評点テーブルを読み出し（下表３は運輸業の評点テーブルの例である。）、次のステップ６５４において、表面財務分析指標、実質財務分析指標及び粉飾等調整指標の各指標のポイント化（評点）が行われ、ステップ６５６で評点された各指標のポイントの得点を加算（及び減算）する演算が実行される（図２３（Ｄ）参照）。
【０１０５】
【表３】

【０１０６】
次のステップ６５８では、ステップ３１０でデータベースサーバ１１３に格納した債務情報を読み出し、ステップ６７０において、データベースサーバ１１３に格納されている債務情報得点テーブルを読み出して得点（図１７に示す各マトリックス内の括弧の前に記載された数値）を取得する。次にステップ６７２において、ステップ６５６で演算した財務分析の得点がステップ６７０で演算（取得）した債務情報得点より大きいか否かを判断し、肯定判断されたときは、次のステップ６７４において、信用格付を行うための区分対象得点を債務情報得点とし、否定判断されたときは、ステップ６７６において、区分対象得点を財務分析得点としてステップ６７８へ進む。すなわち、ステップ６７２〜６７６では、区分対象得点を財務分析得点及び債務情報得点のいずれか小さい方とする処理がなされる。これは、対象企業の財務体質が良好でも支払に延滞が発生するような場合を考慮したものである。
【０１０７】
次にステップ６７８では、下表４に示すように、企業の信用の程度を複数に区分した格付ランクテーブルをデータベースサーバ１１３から読み出して、次のステップ６８０において、区分対象得点がいずれの信用区分に属するかを判定することにより企業の信用格付を行って、次のステップ６８２で、図２４、図２５及び図２６に示すように、信用格付及び財務諸表に関連する帳票のイメージをＰＤＦ（Public Domain Software）化してデータベースサーバ１１３に格納して、評点・格付処理サブルーチンを終了し図２の格付処理サブルーチン及び格付ルーチンを終了する。
【０１０８】
【表４】

【０１０９】
図２のステップ２０８では、コンピュータ端末１０２からダウンロードの要求か否かを判断し、肯定判断のときは、ステップ２１８において、ステップ６８２でデータベースサーバ１１３に格納した信用格付及び財務諸表に関連する帳票のイメージを要求先に送信することによりダウンロード処理を実行して信用格付ルーチンを終了する。なお、コンピュータ端末１０２から対象企業を特定するには、自己（信用金庫）の店番号及び対象企業の口座番号（顧客番号）を入力すればよい。
【０１１０】
一方、ステップ２０８で否定判断されたときは、ステップ２１０において、ステップ２１２又は２１４で既に受信したデータの修正か否かを判断し、肯定判断のときは、ステップ２２０において、データの追加・修正を許容し、修正されたデータをデータベースサーバ１１３に格納して信用格付ルーチンを終了し、否定判断のときは、ステップ２２２において、例えばデータベースサーバ１１３のホームページ参照等に対応するための別処理を実行して信用格付ルーチンを終了する。
【０１１１】
以上のように、Ｂ／Ｓ上の数値とオフバランス追加情報とに基づいてオフバランス資産を加味したオフバランスＢ／Ｓ上の数値を演算し（ステップ４０３）、オフバランスＢ／Ｓ上の数値と財務追加情報とに基づいてオフバランスＢ／Ｓの不健全流動資産、不健全固定資産及び不健全繰延資産を排除した修正Ｂ／Ｓ上の数値を演算し（ステップ４０４）、修正Ｂ／Ｓ上の数値と財務追加情報とに基づいてオフバランス資産の外に会計処理が簿外となっている簿外資産を加味した簿外加味Ｂ／Ｓ上の数値を演算するようにした（ステップ４０６）ので、オフバランスＢ／Ｓ、修正Ｂ／Ｓ及び簿外加味Ｂ／Ｓには会計処理が簿外となっているオフバランス資産が反映され、修正Ｂ／Ｓ及び簿外加味Ｂ／Ｓでは不健全資産が排除され、簿外加味Ｂ／Ｓには更にオフバランス資産の外の簿外資産が反映されることから、Ｂ／Ｓ及びＰ／Ｌ等の財務情報のみを基礎とする場合よりも信用格付対象企業の財務情報を実体に則して把握することができると共に、これらのＢ／Ｓ、オフバランスＢ／Ｓ、修正Ｂ／Ｓ、簿外加味Ｂ／Ｓ及びＰ／Ｌ上の数値に基づいて信用格付対象企業の表面財務分析、実質財務分析及び粉飾等調整上の指標を演算し（ステップ４０８〜ステップ４１２）、表３に示した評点テーブルにより表面財務分析、実質財務分析及び粉飾等調整上の指標を評点して加算し、表４に示した信用区分で信用格付対象企業の信用格付を行うようにした（ステップ４１４）ので、信用格付対象企業の実体に沿った精度の高い信用格付を行うことができる。更に、本実施形態では、区分対象得点を財務分析得点及び債務情報得点のいずれか小さい方とした（ステップ６７２〜６７６）ので、信用格付対象企業の支払状況等についての形式的側面からの情報も加味して信用格付を行うことが可能である。
【０１１２】
なお、本実施形態ではネットワーク上での信用格付システムについて説明したが、上述した信用格付のプログラムをＣＤ−ＲＯＭ等の記録媒体に記録し、当該プログラムをコンピュータにインストールした信用格付装置に本発明を適用するようにしてもよい。また、本実施形態では、表面財務分析指標、実質財務分析指標及び粉飾等調整指標を演算した後、評点するようにしたが、各指標を演算した後に各指標毎に評点するようにしてもよく、修正Ｂ／Ｓ、簿外加味Ｂ／Ｓを格付処理が終了した後作成するようにしたが（ステップ６８２）、表面財務分析指標、実質財務分析指標及び粉飾等調整指標を演算する前後に作成するようにしてもよい。更に、本実施形態では、ネットワークサーバ１１２に格付処理サブルーチンを実行させる例を示したが、ネットワークサーバ１１２の負荷を軽減するために、格付処理用のコンピュータに格付処理を実行させるようにしてもよい。また、本実施形態では、債務情報を略号化して企業信用格付サイト１１０に送信する例を示したが、信用金庫側が債務情報とその情報を評点する評点表を有しており、債務情報として評点表に記載された評点を送信するようにしてもよく、ネットワークでの安全性を確保するために暗号化して送信するようにしてもよい。
【０１１３】
更に、本実施形態では、支払リース料を把握するためにＭ／Ｃを財務諸表として信用金庫のコンピュータ端末から企業信用格付サイトに送信する例を示したが、信用格付を行う上で財務諸表としてＭ／Ｃは必要ではなく、オフバランス追加情報や他の財務諸表から推定することが可能である。また、本実施形態では、財務追加情報により簿外を加味して修正した簿外加味Ｂ／Ｓ上の数値を演算し、減点要素として粉飾等調整指標を用いた例を示したが、簿外加味Ｂ／Ｓを作成せず、及び／又は、粉飾等調整指標がなくても信用格付対象企業に対して適正な信用格付を行うことができる。簿外加味Ｂ／Ｓを作成し、かつ、粉飾等調整指標を演算することで、一層精度の高い信用格付を行うことができる。更に、本実施形態では、多数の表面財務指標、実質財務指標、粉飾等調整指標を例示したが、信用格付にはこれらの指標の全てが必要なわけではなく、適宜適正な指標を選択するようにしてもよい。この場合には、表３及び表４に示した評点テーブル等を信用格付対象企業の実体に応じて変更すればよい。そして、本発明は上述した実施形態に制限されることなく、特許請求の範囲を逸脱することなく種々の態様を採ることができる。
【０１１４】
【発明の効果】
以上説明したように、本発明によれば、判断手段により、記憶手段に記憶されるオフバランスリース資産の金額に未入力による欠落があるか否かが判断され、判断手段により未入力による欠落があると判断されたときに、オフバランス推定値算出手段により、オフバランスリース資産に係る販売費・一般管理費分の支払リース料とオフバランスリース資産に係る製造原価分の支払リース料とを合計した合計額を車輌の法定耐用年数の年数倍とした金額、又は、販売費・一般管理費明細上の賃借料・リース料と製造原価明細上の賃借料・リース料とを合計した合計額を車輌の法定耐用年数の年数倍とした金額がオフバランスリース資産の推定値として算出され、貸借対照表にリース契約により使用しているリース物件のうち会計処理が簿外となっているオフバランスリース資産を反映させるために、オフバランス貸借対照表数値演算手段で記憶手段に記憶されるオフバランスリース資産の金額又はオフバランス推定値算出手段で算出された推定値を貸借対照表における資産に加えたオフバランス貸借対照表上の数値を演算し、健全な貸借対照表を把握するために、修正手段により、必要に応じて、オフバランス貸借対照表数値演算手段で演算されたオフバランス貸借対照表上の数値を修正するので、オフバランスリース資産を多く内在する業種に属する企業について、貸借対照表及び損益計算書等の財務情報のみを基礎とする場合より実体に則した財務情報を得ることができると共に、指標演算手段により業種毎に予め定められた指標演算式に従って複数の財務指標が演算され、加算値算出手段で算出された加算値により、判定手段で企業の信用区分が判定されるので、企業の実体を反映した信用格付を行うことができる、という効果を得ることができる。
【図面の簡単な説明】
【図１】本発明が適用可能な実施形態の信用格付システムの概略構成図である。
【図２】本実施形態の企業信用格付サイトのネットワークサーバが実行する信用格付ルーチンのフローチャートである。
【図３】信用格付ルーチンのステップ２１４の詳細を示すファイル情報取込処理サブルーチンのフローチャートである。
【図４】信用格付ルーチンのステップ２１６の詳細を示す格付処理サブルーチンのフローチャートである。
【図５】格付処理サブルーチンのステップ４０３の詳細を示すオフバランスリース加味貸借対照表数値演算サブルーチンのフローチャートである。
【図６】格付処理サブルーチンのステップ４０４の詳細を示す修正貸借対照表数値演算サブルーチンのフローチャートである。
【図７】格付処理サブルーチンのステップ４０６の詳細を示す簿外加味修正貸借対照表数値演算サブルーチンのフローチャートである。
【図８】格付処理サブルーチンのステップ４０８の詳細を示す表面財務分析指標演算サブルーチンのフローチャートである。
【図９】格付処理サブルーチンのステップ４１０の詳細を示す実質財務分析指標演算サブルーチンのフローチャートである。
【図１０】格付処理サブルーチンのステップ４１２の詳細を示す粉飾等調整指標演算サブルーチンのフローチャートである。
【図１１】格付処理サブルーチンのステップ４１４の詳細を示す評点・格付処理サブルーチンのフローチャートである。
【図１２】コンピュータ端末から企業信用格付サイトへ送信される貸借対照表のデータを示す説明図である。
【図１３】コンピュータ端末から企業信用格付サイトへ送信される損益計算書のデータを示す説明図である。
【図１４】コンピュータ端末から企業信用格付サイトへ送信される販売費・一般管理費明細および製造原価明細のデータを示す説明図である。
【図１５】コンピュータ端末から企業信用格付サイトへ送信されるオフバランス追加情報のデータを示す説明図である。
【図１６】コンピュータ端末から企業信用格付サイトへ送信される財務追加情報のデータを示す説明図である。
【図１７】コンピュータ端末から企業信用格付サイトへ送信される債務情報の概念を説明するための説明図である。
【図１８】企業信用格付サイトで演算されたオフバランス貸借対照表を示す説明図である。
【図１９】（Ａ）は貸借対照表を模式的に示す説明図であり、（Ｂ）はオフバランス追加情報を模式的に示す説明図である。
【図２０】（Ａ）はオフバランス貸借対照表を模式的に示す説明図であり、（Ｂ）は財務追加情報を模式的に示す説明図である。
【図２１】（Ａ）は修正貸借対照表の作成過程を模式的に示す説明図であり、（Ｂ）は修正貸借対照表を模式的に示す説明図である。
【図２２】（Ａ）は簿外加味貸借対照表の作成過程を模式的に示す説明図であり、（Ｂ）は簿外加味修正貸借対照表を模式的に示す説明図である。
【図２３】（Ａ）は表面財務分析指標と評点との関係を模式的に示す説明図であり、（Ｂ）は実質財務分析指標と評点との関係を模式化した模式的に示す説明図であり、（Ｃ）は粉飾等調整指標と評点との関係を模式的に示す説明図であり、（Ｄ）はこれら（Ａ）〜（Ｃ）の評点を加算した財務分析得点合計の説明図である。
【図２４】（Ａ）は表面財務分析指標、実質財務分析指標及び粉飾等調整指標のＰＤＦイメージを示したものであり、（Ｂ）は表面財務分析指標、実質財務分析指標及び粉飾等調整指標の評点後のＰＤＦイメージを示したものである。
【図２５】（Ａ）は貸借対照表のＰＤＦイメージを示したものであり、（Ｂ）はオフバランス貸借対照表のＰＤＦイメージを示したものである。
【図２６】（Ａ）は修正貸借対照表の作成過程で演算される不健全資産のＰＤＦイメージを示したものであり、（Ｂ）は修正貸借対照表のＰＤＦイメージを示したものであり、（Ｃ）は簿外加味修正貸借対照表のＰＤＦイメージを示したものである。
【符号の説明】
１０１ ネットワーク
１０２、１０３ コンピュータ端末
１１０ 企業信用格付サイト
１１２ ネットワークサーバ（判断手段、オフバランス推定値算出手段、オフバランス貸借対照表数値演算手段、修正手段、指標演算手段、加算値算出手段、判定手段）
１１３ データベースサーバ（記憶手段）[0001]
BACKGROUND OF THE INVENTION
The present invention Is faith Rating equipment In place In particular, the company's credit rating is analyzed by analyzing the company's financial statements. Faith Rating equipment In place Related.
[0002]
[Prior art]
Traditionally, financial institutions and financial institutions have established credit limits for their counterparties and credit ratings to improve the financial standing of their counterparties. Such credit ratings are generally derived from figures presented in the financial statements such as the balance sheet and profit and loss statement, and the ordinary income ratio of total capital, the ordinary income ratio of sales, the total capital turnover ratio, the current ratio, and the fixed long-term compliance. Rate, capital ratio, current account balance ratio, sales trend, profit for the year, capital amount, etc. are calculated to evaluate multifaceted profitability, efficiency, safety, growth potential, company size, etc. -By grading, it is determined whether it falls into the category of obligor (normal, sensitive, bankrupt, real bankrupt, or bankrupt). The credit rating here refers to a rating that depends on the credit risk of the creditor and is indispensable for credit risk management, as well as the basis for accurate self-assessment and appropriate amortization / provision. It must be consistent with the obligor classification (Financial Inspection Manual published by the Financial Supervisory Agency in April 1999).
[0003]
According to this credit rating method, in large companies such as listed companies, corporate auditors and certified public accountants audit the financial statements, so the financial indicators and debtor categories obtained from the financial statements are almost identical to the financial Reflecting the business structure, it is an effective standard for credit judgments for financial institutions, etc., but in small and medium-sized enterprises, the relationship between managers, especially representatives and enterprises, is closer than in large enterprises. There is a problem that if a credit rating is applied directly from the financial statements using the same credit rating method as that of a company, the credit rating is different from the original financial structure of the SME. For example, taking deposits as an example, large corporations are cooperating deposits (unbound) for loans, while SMEs may be restrained as collateral for loans. Even with the same value, the meaning differs. In small and medium-sized enterprises, there may be a mix of company and representative individual money, so salaries and compensation may be used for corporate tax measures. Furthermore, when a company borrows from an individual representative, it is closer to its own capital with a subordinated loan character rather than a liability.
[0004]
For this reason, credit ratings for SMEs of financial institutions are judged by comprehensively evaluating both financial and non-financial aspects in order to avoid divergence from the financial structure of the company. In other words, a financial institution sets up a person in charge for a company, and on the financial side, grasps the latest management information of the company, and on the non-financial side, grasps the qualities of the manager and the industry trends to which the company belongs. Therefore, the credit rating is performed considering these factors.
[0005]
[Problems to be solved by the invention]
However, when judging the management status of SMEs comprehensively, there is a lot of room for the arbitrariness of the person in charge, so it was wrong if a credit rating was made without considering the objectivity and rationality of the factors considered. There is a problem that it is easy to lead to corporate evaluation, resulting in excessive risk for financial institutions, and limited provision of funds that should be able to lend to companies.
[0006]
In addition, when adding new factors that take into account financial and non-financial aspects, whether to consider consistency with other companies' credit ratings, It is a technically difficult point. For example, in the case of the transportation industry, there are many small-scale companies because it can be operated even with one vehicle and is relatively easy to include. In such industries, leasing, installment, bills, etc. can be cited as procurement methods for major equipment such as vehicles, but accounting for major equipment is carried out of the book, and major equipment is depreciated properly. Some cases are not seen. In small businesses, consumption tax, withholding income tax, social insurance premiums, etc. deposited from employees are used as working capital and are often delinquent. These figures are difficult to distinguish from the figures in the financial statements such as the balance sheet and income statement.
[0007]
In view of the above cases, the present invention can perform a credit rating that reflects the substantial financial structure of SMEs. Belief Rating equipment Place The issue is to provide.
[0008]
[Means for Solving the Problems]
In order to solve the above problems, a first aspect of the present invention is a balance sheet, income statement. , Selling, general and administrative expenses and manufacturing cost details with lease and lease fees In a credit rating device that analyzes the financial statements of a company that includes multiple periods and performs credit rating of the company, the figures entered in the financial statements, the balance sheet, and partial realities in the income statement Additional financial information representing numerical values, and the amount of off-balanced lease assets that are not accounted for among leased properties used under lease contracts , Selling, general and administrative expenses for off balance lease assets and lease payments for manufacturing costs Remember for Storage means and stored in the storage means Ru Determining means for determining whether or not there is a lack due to non-input in the amount of the off-balance lease asset, and when the determination means determines that there is a lack due to non-input, Off-balance lease assets Lease payments for selling, general and administrative expenses and the above Off-balance lease assets Total amount of lease payments for manufacturing costs Vehicle Amount of money that has been multiplied by the number of years of legal useful life, or On selling, general and administrative expenses Rental and lease fees and the above On production cost line The total sum of rent and lease fees Of the vehicle Off-balance estimated value calculating means for calculating an amount that is a multiple of the legal useful life as an estimated value of the off-balanced lease asset, and stored in the storage means Ru Amount of off-balance lease assets Or Estimated calculated by the off-balance estimated value calculating means The value Assets in the balance sheet Added to Off-balance sheet calculation means for calculating figures on the off-balance sheet; Correction means capable of correcting the numerical value on the off-balance balance sheet calculated by the off-balance balance sheet numerical value calculation means if necessary When, In accordance with the index calculation formula determined in advance for each industry, Numerical values on the balance sheet and income statement stored in the storage means, numerical values on the off-balance balance sheet calculated by the off-balance balance sheet numerical calculation means, and the correction Straight hand In steps Correction Is Number Index calculation means for calculating a plurality of financial indicators from values, and numerical values on the financial indicators calculated by the indicator calculation means, Based on the grade table corresponding to each financial index Scoring , All the scored values An addition value calculating means for calculating the added value; Based on the credit class table that pre-associates the relationship between credit class and added value, Addition value calculated by the addition value calculation means By determining which credit category belongs to The trust of the company Ward Determining means for determining minutes.
[0009]
In this aspect, the information is stored in the storage unit by the determination unit. Ru When it is determined whether or not there is a gap due to non-input in the amount of the off-balance lease asset, and when it is determined by the determination means that there is a gap due to non-input, the off-balance estimated value calculation means Off-balance lease assets Lease payments for selling, general and administrative expenses Off-balance lease assets Total amount of lease payments for manufacturing costs Vehicle The amount of money that is a multiple of the legal useful life of On selling, general and administrative expenses Rental and lease fees On production cost line Total amount of rent and lease fee Vehicle Off-balance-sheet leases that are calculated as an estimate of off-balance sheet lease assets that are times the statutory useful life of No. 1 In order to reflect assets, off-balance sheet calculation The amount of the off-balance lease asset stored in the storage means or the estimated value calculated by the off-balance estimated value calculation means is added to the assets in the balance sheet In order to calculate the values on the off-balance sheet and grasp the sound balance sheet, Straight hand Depending on the stage If necessary, correct the figures on the off-balance sheet calculated by the off-balance sheet calculation means. As a result, it is possible to obtain financial information in accordance with the substance of companies belonging to industries with many off-balanced lease assets, as compared to the case where only financial information such as the balance sheet and profit and loss statement is used as the basis, and index calculation By means According to the index calculation formula determined in advance for each industry Multiple financial indicators are calculated, and the judgment means uses the added value calculated by the added value calculation means to determine the trust of the company. Ward Since the minutes are determined, a credit rating reflecting the entity of the company can be performed.
[0010]
In order to solve the above problems, the second aspect of the present invention is a balance sheet, income statement. , Selling, general and administrative expenses and manufacturing cost details with lease and lease fees In a credit rating device that analyzes the financial statements of a company that includes multiple periods and performs credit rating of the company, the figures entered in the financial statements, the balance sheet, and partial realities in the income statement Additional financial information representing numerical values, and the amount of off-balanced lease assets that are out of book accounting for leased properties used under lease agreements, Lease payments for selling, general and administrative expenses and manufacturing costs related to the off-balance sheet lease assets, Stores the amount of off-balance sheet lease payables that are unpaid for lease payments of the off-balance lease assets that are not accounted for and the amount of depreciation of the off-balance lease assets for Storage means and stored in the storage means Ru The amount of off-balance sheet lease assets, the amount of off-balance sheet lease payables and the depreciation amount at least A judging means for judging whether or not there is a missing due to any non-input, and when it is judged by the judging means that there is a missing due to a non-input, Total amount of lease payments for selling, general and administrative expenses related to the off-balanced lease assets and lease payments for manufacturing costs related to the off-balanced lease assets corresponding to the missing portion due to the non-input Or the total amount of the rent / lease fees in the sales and general administrative expenses details and the rent / lease costs in the manufacturing cost details. An amount that is a multiple of the legal useful life of the vehicle is calculated as an estimated value of the off-balanced lease asset, and an amount that is 0.2 times the estimated value of the off-balanced lease asset is a short-term off-balance lease payable Calculated as an estimated value of the off-balance lease asset for a long period of time. Estimating the amount of depreciation performed by multiplying the total amount of lease payments for sales and general administrative expenses related to assets and lease payments for manufacturing costs related to off-balanced lease assets by 0.8 By calculating as a value, From the figures in the financial statements Due to the non-input Off-balance estimated value calculation means for calculating the numerical value of the missing part as an off-balance estimated value, and stored in the storage means Ru Amount of off-balance lease assets Alternatively, the off-balance-lease asset estimated value calculated by the off-balance estimated value calculating means is added to the assets in the balance sheet, and the off-balance lease payable amount stored in the storage means or the off-balance estimated value calculating means In addition to the liabilities in the balance sheet, the depreciation amount stored in the storage means or the off-balance estimated value calculation means is calculated by adding the estimated values of short-term and long-term off-balance sheet balances payable in Estimated depreciation amount was used as footnote information Off-balance sheet calculation means for calculating figures on the off-balance sheet; Correction means capable of correcting the numerical value on the off-balance balance sheet calculated by the off-balance balance sheet numerical value calculation means if necessary When, In accordance with the index calculation formula determined in advance for each industry, Numerical values on the balance sheet and income statement stored in the storage means, numerical values on the off-balance balance sheet calculated by the off-balance balance sheet numerical calculation means, and the correction Straight hand In steps Correction Is Number Index calculation means for calculating a plurality of financial indicators from values, and numerical values on the financial indicators calculated by the indicator calculation means, Based on the grade table corresponding to each financial index Scoring , All the scored values An addition value calculating means for calculating the added value; Based on the credit class table that pre-associates the relationship between credit class and added value, Addition value calculated by the addition value calculation means By determining which credit category belongs to The trust of the company Ward Determination means for determining minutes, and Ru . In this aspect, in addition to the estimated value of the off-balanced lease asset of the first aspect, the estimated value of the off-balance sheet lease payable and the estimated depreciation amount are calculated by the off-balance estimated value calculating means. Since the numerical values on the off-balance balance sheet taking these estimated values into account are calculated by the table numerical value calculation means, it is possible to obtain more financial information in accordance with the substance and to perform highly accurate credit rating.
[0011]
the above First In an embodiment, The off-balance sheet for which the numerical value is calculated by the off-balance sheet balance sheet calculation means is the balance of the lease payment related to off-balance sheet leases. You may make it do. In the first and second aspects, The off-balance sheet is calculated based on lease payments that are due within one year from the day after the closing date of the lease payment. What comes after more than one year becomes a fixed liability In addition It is preferable. Furthermore, In the first and second aspects, the correcting means is Separation of at least one of the consumption tax, withholding income tax and social insurance premiums deposited from current assets cash and deposits as fixed asset deposits Modified to By doing so, debts with high repayment rank can be distinguished from cash and deposits of current assets, which makes it possible to grasp sound current assets.
[0013]
DETAILED DESCRIPTION OF THE INVENTION
Hereinafter, with reference to the drawings, the credit rating for performing credit rating on the credit rating target company assuming that the customer of the credit union (hereinafter referred to as the credit rating target company) is a transportation business. An embodiment applied to the system will be described.
[0014]
(Constitution)
As shown in FIG. 1, the credit rating system according to the present embodiment includes a network 101 such as an intranet that is closed with respect to an external network in order to keep a secret. Computer terminals 102 and 103 of the respective credit unions are connected to the network 101 via dedicated lines or public lines.
[0015]
The network 101 is connected to a corporate credit rating site 110 that performs a corporate credit rating in response to a request from each credit union. The corporate credit rating site 110 includes a firewall 111 for arming against unauthorized access from outside the corporate credit rating site 110. The network 101 performs credit rating as will be described later via the firewall 111, a determination means, an off-balance estimated value calculation means, an off-balance balance sheet numerical value calculation means, a modification. Straight hand It is connected to the network server 112 as a stage, an index calculation means, an addition value calculation means, and a determination means. The network server 112 is connected to a bus-type LAN 114 provided in the corporate credit rating site 110. Connected to the LAN 114 is a database server 113 for storing file information transmitted from each credit union and financial numerical values calculated by the network server 112.
[0016]
(Operation)
Next, the operation of the corporate credit rating site 110 will be described with reference to a flowchart. When there is an access from the computer terminal 102 (or 103), the network server 112 of the corporate credit rating site 110 executes a credit rating routine for performing a corporate credit rating.
[0017]
As shown in FIG. 2, in this credit rating routine, first, in step 202, customer information is acquired, that is, basic information for newly performing a credit rating for a credit rating target company that is not registered in the database server 113 is fetched. Determine whether or not. On the computer terminal 102 side, a plurality of buttons are arranged on the menu screen, and a program written in a language such as VB (Visual Basic) or C ++ is assigned to these buttons, and “customer establishment” is clicked. Thus, it is possible to notify the network server 112 that the customer is established (the same applies to registration, rating request, download, data correction, etc., which will be described later). If the determination in step 202 is affirmed, in step 212, the store number of the credit union, the account number (customer number) of the credit rating target company, the name, address, and industry code of the company (in this example, the Code), an opening process for capturing basic information such as the company establishment date is executed, and the credit rating routine is terminated.
[0018]
On the other hand, if the determination in step 202 is negative, in the next step 204, it is determined whether or not the financial information is registered. If the determination is negative, the process proceeds to step 206. If the determination is affirmative, the process proceeds to step 214. A file information fetch processing subroutine for fetching file information of the financial information file is executed.
[0019]
As shown in FIG. 3, in this file information import processing subroutine, it is determined in step 302 whether or not a financial statement has been received. On the computer terminal 102 side, when “registration” on the menu screen is clicked, a submenu in which buttons of “send financial statement”, “send additional information”, and “send debt information” are displayed, When any button is clicked, the network server 112 can determine which of the financial statement, additional information, and debt information is transmitted by the program assigned to the button.
[0020]
If the determination in step 302 is affirmative, in step 306, the financial statements are captured and stored in the database server 113. These financial statements, as shown in FIGS. 12, 13, and 14, are the balance sheets (hereinafter abbreviated as B / S) for the current period, the previous period, the second period and the third period, and the income statement ( Hereinafter, the abbreviations are P / L.), And sales and general administrative expenses details and manufacturing cost details (hereinafter abbreviated as M / C). On the other hand, when a negative determination is made in step 302, it is determined in the next step 304 whether or not additional information (hereinafter abbreviated as A / I) is received. I is captured and stored in the database server 113. If the determination is negative, debt information is captured and stored in the database server 113 in step 310, and the file information capture processing subroutine and the credit rating routine are terminated.
[0021]
This A / I includes off-balance additional information to take into account off-balanced lease assets, etc., and partial financial entities of credit rating target companies that do not appear on B / S, P / L and M / C. Includes additional financial information to represent.
[0022]
As shown in FIG. 15, the off-balance additional information includes off-balance additional information in the narrow sense (in the claim) related to off-balance lease assets (indicated as “off-balance” in FIG. 15) and off-balance additional information in the narrow sense. (Long term) installment payables OFA (OFA ₁ , OFA ₂ ), (Long term) lease payables OFB (OFB ₁ , OFB ₂ ), Equipment (long-term) bill of payment OFC (OFC ₁ , OFC ₂ ), Non-payment tax etc. OFD (OFD ₁ ~ OFD ₅ ), Lease payments OFE (OFE ₁ , OFE ₂ ), Disposal loss related to vehicles OFF (OFF ₁ ), Off-balanced lease assets OFG (OFG) ₁ ), Off-balance (long-term) lease payables OFH (OFH ₁ , OFH ₂ ) And off-balanced lease assets OFJ (OFJ ₁ ) For the current period, the previous period, the previous period, and the previous period. (Long-term) Installment accounts payable OFA, (Long-term) lease payable OFB, Equipment (long-term) bills payable OFC, Non-payment tax OFD, Lease payments OFE, Disposal loss OFF related to vehicles, etc. The figures obtained by the person in charge at the credit rating company of Shinkin Bank are input, and the off-balance sheet assets OFG, off-balance sheet (long-term) lease payables OFH, and depreciation amount of off-balance sheet assets OFJ are shown in the financial statements. No., the attached statement of financial statements, the numerical value obtained from the lease ledger, etc. are input. In FIG. 15, “-” indicates a case where such a grasp cannot be made and no input is made.
[0023]
Installment accounts payable OFA ₁ , Of the accounts payable, OFB ₁ Of other current liabilities, bill of equipment payment OFC ₁ Means the payment date of installment payments, the deadline for making expenses (the payment date of lease payments), the deadline for payment of bill obligations incurred based on other non-ordinary transactions such as construction of equipment and purchases of fixed assets, Refers to those that come within one year from the day after the settlement date, and long-term installment accounts payable OFA among other fixed liabilities ₂ Of other fixed liabilities, long-term lease payables OFB ₂ Of long-term liabilities, equipment long-term payment bills OFC ₂ Means the payment date of installment payments, the deadline for making expenses (the payment date of lease payments), the deadline for payment of bill obligations incurred based on other non-ordinary transactions such as construction of equipment and purchases of fixed assets, Refers to those that arrive for more than one year from the day after the settlement date. In particular, in the transportation industry, there are methods of procurement of vehicles, which are major equipment, other than those by borrowings from financial institutions, etc., such as installment method, lease method, bill method, etc. (It is not used.), It is reasonable to treat the account items by these procurement methods as debt equivalent to borrowings.
[0024]
Non-payment tax and other OFDs are consumption tax, withholding income tax, social insurance premiums, etc. that have not been paid until the due date, and are extremely repayable. It can be seen as a high-ranking debt. Lease payment OFE ₁ Is the lease fee out of the rent and lease fee recorded in selling, general and administrative expenses. ₂ Is the lease fee out of the rent / lease fee recorded in the manufacturing cost. Loss on disposal of fixed assets OFF for disposal of vehicles ₁ Means the loss on disposal of fixed assets recorded in extraordinary losses related to vehicles. The off-balanced lease asset OFG is the property used under the lease contract that is not accounted for. Off-balance lease payables OFH ₁ Means the one that comes within one year from the next day of the settlement date (deadline for payment as lease fee) and whose accounting is out of book, and off-balance sheet long-term lease payable OFH ₂ Means that the accounting treatment is out of the book among those coming after more than one year from the day after the settlement date of the deadline for payment (the payment deadline as lease fee). Depreciation amount of off-balance lease assets OFJ ₁ Means the amount equivalent to depreciation of lease payments recorded in the current fiscal year. Therefore, the off-balance additional information includes detailed information on assets and liabilities related to the business conditions of the transportation industry.
[0025]
As shown in FIG. 16, the additional financial information includes unhealthy liquid assets L (L ₁ ~ L ₆ ), Other current assets, M (M ₁ ~ M ₈ ), Depreciation shortage N (N ₁ ), Unrealized gains / losses on securities / investment securities and real estate P (P ₁ ~ P ₈ ), Other money available for investment (excluding other investments) Q (Q ₁ ~ Q ₄ ), Unhealthy assets R (R) in other investments ₁ ), Amount of deferred assets S (S ₁ ), Borrowing status from representatives T (T ₁ ~ T ₉ ), Off-balance sheet profit / loss U (U ₁ ~ U ₆ ) And fixed assets deposit A fixed amount V (V ₁ ) For the current period, the previous period, the previous period, and the previous period. Here, “Others in investments and others” means those excluding investment securities, long-term loans, insurance reserves, guarantee deposits and non-delivered notes (those recorded in investments and others) and fixed trade receivables. Say. The financial additions shown in Fig. 16, such as cash / deposit fictitious fixed amount L1, bill receivable / fictitious fixed amount L2, receivable loan / fictitious fixed amount L3, inventory bad / fictitious fixed amount L5, etc. Whether the information of the credit union can be converted into cash based on the business situation / financial content of the company, the business conditions of the counterparty of each account, etc. After finalizing this, the final value is entered. Therefore, the financial additional information represents a partial entity of unhealthy finance on B / S and P / L.
[0026]
In addition, as shown in FIG. 17, the debt information is information on the payment delinquency status and the borrowing debt status of the target company, and is input by selecting one in the matrix (for example, the debt status is the debt status). (If there is no excess, no deficit / loss carry-forward, and the payment status is overdue for more than 1 month but less than 3 months, C1 in parentheses is entered as debt information). In Fig. 17, the specified party refers to the joint credit purchase mechanism, the collection and collection mechanism, the self-competition company, etc., and the special destination refers to a company that requires careful management in the future due to special circumstances. A company other than the one mentioned earlier.
[0027]
Next, in step 206 of FIG. 2, it is determined whether or not it is a rating request. If a negative determination is made, the process proceeds to step 208. If an affirmative determination is made, a rating for performing the credit rating of the credit rating target company in step 216 is performed. Execute processing subroutine.
[0028]
As shown in FIG. 4, in this rating processing subroutine, in step 402, the industry information (in this example, transportation business) of the credit rating target company stored in the database server 113 in steps 212, 306, 308, 310, financial statements, The A / I and debt information is read out and expanded on the RAM, and in the next step 403, a balance sheet (hereinafter referred to as off-balance B / S) that includes off-balance lease assets and the like from B / S and additional off-balance information. The off-balance sheet lease balance sheet numerical calculation subroutine for calculating the above numerical value is executed. In short, the calculation in the off-balance-sheet lease balance sheet numerical calculation subroutine is shown in FIG. 19A (B / S shown in FIG. 12 in a compressed form). And the off-balance additional information shown in FIG. 19B (which is schematically shown by compressing the off-balance additional information shown in FIG. 15), and the off-balance B / S shown in FIG. The numerical values for the four periods above (calculated schematically by compressing the off-balance B / S shown in FIG. 18) are calculated. The details are as follows.
[0029]
As shown in FIG. 5, in the off-balance sheet lease balance sheet numerical calculation subroutine, first, in step 452, an off-balance lease asset is calculated. In the calculation of the off-balance lease asset, the off-balance lease asset fixed amount OFG in the off-balance additional information shown in FIG. ₁ It is determined whether or not a numerical value has been input, and when the determination is affirmative (when the numerical value is not null, the same shall apply hereinafter), the amount (off balance lease asset fixed amount OFG for four terms) ₁ ) Is the off-balanced lease asset 101 on the off-balance B / S shown in FIG. 18 (in this example). On the other hand, when the determination is negative (when the numerical value is null, the same applies hereinafter), the off-balance additional information payment lease fee OFE ₁ (Selling, general and administrative expenses) and lease payment OFE ₂ Judgment is made on whether or not (manufacturing cost) is a numerical value. If the determination is affirmative, lease payment OFE is paid every four terms. ₁ (Selling, general and administrative expenses) and lease payments OFE ₂ Estimated off-balance sheet lease assets ((OFE) in which the total amount TL of (manufacturing cost) is 5 times the legally useful life of the vehicle. ₁ + OFE ₂ ) × 5) is calculated as the off-balanced lease asset 101 on the off-balance B / S. If the determination is negative, the M / C rent / lease fee MM5 shown in FIG. ) And rent / lease fee MC6 (for production cost), and the off balance lease asset estimate ((MM5 + MC6) x 5), which is five times the total amount TL, is also on the off balance B / S While calculating as the off-balance lease asset 101, the total amount TL used for the off-balance lease asset estimate is stored in the RAM.
[0030]
In the next step 454, off-balance sheet lease payable and off-balance long-term lease payable are calculated. In other words, in the calculation of off-balance sheet lease payables, the off-balance lease payables fixed amount OFH in the off-balance additional information ₁ Is determined, and if the determination is affirmative, off balance lease accrual fixed amount OFH ₁ Is an off-balance sheet lease payable 114 on the off-balance B / S (in this example), and in the case of a negative determination, the estimated amount obtained by multiplying the off-balance lease asset 101 calculated in step 452 by 0.2 is Calculated as off-balance lease payable 114 on S. In addition, in the calculation of off-balance sheet long-term lease payables, the off-balance sheet long-term lease payable amount OFH in the off-balance additional information ₂ Is determined, and if the determination is affirmative, the off-balance sheet long-term lease payable amount OFH ₂ Is the off-balance sheet long-term lease payable 124 on the off-balance B / S (in this example), and in the case of a negative determination, the estimated amount obtained by multiplying the off-balance lease asset 101 calculated in step 452 by 0.8 is Calculated as off-balance sheet long-term lease payable 124 on / S.
[0031]
Next, in step 456, the depreciation amount related to the off-balance lease asset is calculated. In the calculation of the depreciation amount related to the off-balance lease asset, the depreciation finalization amount OFJ related to the off-balance lease asset in the additional off-balance information is calculated. ₁ It is determined whether or not the value is entered. If the determination is affirmative, the depreciation fixed amount OFJ related to the off-balanced lease asset OFJ ₁ Is the depreciation amount 131 related to the off-balance lease asset on the off-balance B / S footnote (in this example), and in the case of a negative determination, the total amount TL stored in the RAM in step 452 is read out to 0. The estimated value (TL × 0.8) multiplied by 8 is calculated as the depreciation amount 131 related to the off-balance lease asset on the off-balance B / S footnote.
[0032]
Further, in step 456, the installment payable OFA among the accounts payable of the off-balance additional information. ₁ Is an installment payable 111 of accounts payable and construction payable 39 of off-balance sheet B / S, and long-term installment payable OFA among other fixed liabilities of off-balance additional information ₂ Is the long-term installment payable 121 of the other fixed liabilities 52 on the off-balance B / S, and the lease payable OFB of the payable of the off-balance additional information ₁ Is accounted for as a current portion of accounts payable / construction payable 39 of current liabilities on off-balance sheet B / S, and as a long-term lease payable OFB among other fixed liabilities in additional off-balance sheet information. ₂ Is the long-term lease payable 122 of the other fixed liabilities 52 on the off-balance sheet B / S, and the bill of equipment payable for other current liabilities in the off-balance additional information ₁ Is bill payable 113 of other current liabilities 48 on off-balance sheet B / S, and bill of equipment long-term payable OFC among other fixed liabilities of additional off-balance information ₂ As an equipment long-term payment bill 123 among other fixed liabilities 52 on the off-balance B / S, the off-balance B / S shown in FIG. Proceed to step 404 shown.
[0033]
The off-balance B / S shown in FIG. 18 differs from the B / S shown in FIG. 12 in that the off-balance lease asset 101 is a fixed asset, the off-balance lease payable 114 is a current liability, and the off-balance sheet long-term lease payable is a fixed liability. 124 (see also FIG. 20A), installment payable 111 and lease payable 112 as a breakdown of current accounts payable and construction payable 39, and bill of equipment payable 113 as a breakdown of other current liabilities 48 Other long-term liabilities 52 include long-term installment payables 121, long-term lease payables 122, and long-term equipment bills 123, and footnotes that include depreciation 131 for off-balance lease assets It is different in point. Accordingly, as shown in FIGS. 19A and 20A, the fixed asset B on the off-balance B / S ₂ Is fixed asset B on B / S ₁ To off-balance sheet lease asset 101 calculated in step 452 (off-balance sheet lease asset OB in FIG. 20A) and current liability D on off-balance B / S ₂ Is the current liability D on B / S ₁ To the off-balance sheet lease payable 114 calculated in step 454 (the off-balance sheet lease payable OD in FIG. 20A) and the fixed liability E on the off-balance B / S ₂ Is the fixed liability E on B / S ₁ To the off-balance sheet long-term lease payable 124 calculated in step 454 (the off-balance sheet long-term lease payable OE on FIG. 20A).
[0034]
In the next step 404, the adjusted balance sheet value for calculating the value on the corrected B / S obtained by correcting the B / S from the off-balance B / S created in the step 403 and the additional financial information shown in FIG. An arithmetic subroutine is executed.
[0035]
Here, with reference to FIG. 20 and FIG. 21, the calculation concept executed in the modified balance sheet numerical calculation subroutine will be described. As described above, FIG. 20A is a schematic representation of the off-balance B / S shown in FIG. 18 compressed, and FIG. 20B is a compression of the additional financial information shown in FIG. And schematically represented. On the other hand, FIG. 21A shows the current asset A in the asset column shown in FIG. ₁ Corrected current asset A ₂ , Fixed asset deposit A ₃ And unhealthy liquid assets A ₄ (A ₁ = A ₂ + A ₃ + A ₄ ), Fixed assets B ₂ Fixed asset B ₃ And unhealthy fixed assets B ₄ (B ₂ = B ₃ + B ₄ ), Deferred assets C ₁ Modified deferred asset C ₂ And unsound deferred assets C ₃ (C ₁ = C ₂ + C ₃ ), Fixed liabilities E in the liabilities / equity column ₂ Equity equivalent amount of borrowings from representatives, etc. ₃ And actual profit H among other surpluses ₁ About unhealthy assets T _i (= Unhealthy liquid assets A ₄ + Unhealthy fixed assets B ₄ + Unhealthy deferred assets C ₃ ) Unrealized loss H commensurate with ₂ (= T _i ) (See also FIG. 26A). FIG. 21B shows the unhealthy asset total T from the B / S shown in FIG. _i And unrealized loss H ₂ This is a modified B / S that eliminates. This revised B / S is the unhealthy asset total T _i Therefore, it is considered that the financial entity of the credit rating target company is more accurately represented than the B / S shown in FIG. In the modified balance sheet numerical calculation subroutine, the numerical value on the corrected B / S is calculated from the off-balance B / S, P / L, and additional financial information.
[0036]
As shown in FIG. 6, in this modified balance sheet numerical calculation subroutine, first, in step 502, fixed asset deposit A ₃ Is calculated by adding fixed asset deposit A and fixed asset deposit B.
[0037]
The fixed asset deposit A is calculated by the following equation (1). In other words, Formula (1) is the fixed asset deposit A fixed amount V of the additional financial information. ₁ If the field is entered, it is the amount. If not entered, the fixed asset deposit A estimated amount V ₂ Is calculated, and the calculated numerical value is the amount. In addition, fixed assets deposit A estimated amount V ₂ Is calculated as the amount of cash / deposit when the calculated value exceeds the amount of cash / deposit, and is calculated as 0 when it is negative.
[0038]
[Expression 1]

[0039]
On the other hand, in the calculation of fixed asset deposit B, cash / deposit 1 (deposit / cash 1—fixed asset deposit A) after deducting fixed asset deposit A is the fixed amount OFD for off-tax additional information, etc. ₁ Judgment whether or not it is larger, and if affirmative, fixed asset deposit B = fixed amount OFD, etc. ₁ In the case of negative determination, it is assumed that fixed asset deposit B = cash / deposit 1 (deposit / cash 1−fixed asset deposit A) after deducting fixed asset deposit A. In other words, as described above, delinquent taxes can be regarded as a debt with a very high repayment order. If there is a non-offset amount fm for non-payment tax, etc. that cannot be offset by the later deposit / cash 1, the non-offset amount of non-payment tax, etc. ₁ -Treat fixed asset deposits B) as debt equivalent to borrowings. In accordance with this example, as shown in Table 1 below, fixed asset deposit B is calculated as e = d (e = c when d exceeds c), and when d exceeds c, The non-offset amount such as non-payment tax is calculated as fm = d−e.
[0040]
[Table 1]

[0041]
Next, in step 504, unhealthy liquid asset A ₄ Is calculated. As shown in Table 2 below, unhealthy liquid assets A ₄ Is a total value from (1) to (14).
[0042]
[Table 2]

[0043]
In the calculation of the adjusted cash / deposit fictitious amount Aa, the cash / deposit fictitious fixed amount L is included in the additional financial information. ₁ When the field is entered, the amount is calculated. When the field is not entered, the estimated amount of cash / deposits is calculated based on the time series change of the turnover period for sales PL1, using the following formula (2). The calculated value is the adjusted cash / deposit overhead amount Aa. In other words, if the turnover period of the current period is 30 days or more compared to the previous or second period, the estimated amount of cash / deposits is determined as having been recorded fictitiously. The corresponding amount is calculated as an unhealthy liquid asset.
[0044]
[Expression 2]

[0045]
In the calculation of adjusted receivables loan loss / fictitious amount Ab, the amount of notes and accounts receivable (including discounts / gives) credit loss / fictitious amount L ₂ And accounts receivable default / fictitious amount L ₃ When the field is entered, the total amount is calculated. When the field is not entered, the estimated amount of credit receivables and fictitious accounts based on the time-series change in the turnover period for sales PL1 using the following formula (3) Is calculated, and the calculated numerical value is set as the adjusted sales receivable loan loss / fictitious amount Ab. In other words, if the turnover period of this fiscal year has increased by 10 days or more compared to the previous fiscal year or the previous fiscal year, the estimated amount of receivables for doubtful accounts / fictitious accounts exceeds 10 days. The amount corresponding to the number of days is calculated as an unhealthy liquid asset.
[0046]
[Equation 3]

[0047]
In the calculation of the adjusted inventory defect / fictitious amount Ac, the inventory defect / fictitious fixed amount L is included in the additional financial information. ₅ When the field is entered, the amount is calculated. When the field is not entered, the adjusted inventory defect / fictitious estimated amount is calculated based on the time series change of the turnover period for sales PL1 using the following formula (4). The calculated numerical value is used as the adjusted inventory defect / fictitious amount Ac. In other words, this estimated inventory defect / fictitious amount is estimated as the number of days exceeding 10 days when the turnover period of the current period has increased by 10 days or more compared to the previous period or 2 periods and it is determined that there was a fictitious amount. Is calculated as an unhealthy liquid asset.
[0048]
[Expression 4]

[0049]
In the calculation of the adjusted total adjustment amount Ad, all additional financial information includes all notes and accounts receivable (including splits and hands), the default amount for credit losses / fictitious accounts, the account receivables / fictitious account amounts, and the inventory defects / fictitious account amounts. When is entered, it is 0 (zero), and when any or all are not entered, the total adjustment estimate is calculated based on the time-series change in the rotation period for sales PL1 using the following formula (5) The calculated numerical value is used as the adjusted total adjustment amount Ad. In other words, this comprehensive adjustment is based on time series changes in the total turnover period (required working capital turnover period), assuming that unhealthy assets are split and recorded across multiple account items, or assuming debt-side decoration. It calculates unhealthy assets that cannot be converted into cash. Here, the required working capital is from (Notes receivable + Accounts receivable + Discount bills + Endorsed transfer bills + Inventory assets) (Notes payable + Accounts payable excluding installment payables and lease payables) Can be obtained by subtracting. If the total turnover period for the current period has increased by more than 10 days compared to the previous or second period, the estimated total adjustment is deemed to have been fictitious and the amount corresponding to the number of days exceeding 10 days is not Calculated as a healthy liquid asset. At this time, the total turnover period in which the difference from the total turnover period of the current period is the base turnover period, and the amount recorded as unhealthy assets in trade receivables and inventories is deducted because it is double-recorded.
[0050]
[Equation 5]

[0051]
The adjusted advance payment Ae is the amount M that can be converted from the advance balance 12 of the off-balance B / S advance payment of additional financial information. ₁ Is calculated by subtracting, and the adjusted receivable Af is the receivable amount M of the receivable of the additional financial information from the receivable 13 of the off-balance B / S. ₂ The adjusted prepaid cost Ag is calculated from the prepaid cost 14 of the off-balance B / S and is the convertible amount M of the prepaid cost of the additional financial information. ₃ The adjusted temporary payment Ah is calculated from the temporary balance 15 of the off-balance B / S and the convertible amount M of the temporary payment of the additional financial information. ₄ The adjusted short-term loan Ai is calculated from the short-term loan 16 of the off-balance B / S and is the convertible amount M of the short-term loan of additional financial information. ₅ The adjusted advance Aj is calculated from the advance 17 of the off-balance B / S, and the convertible amount M of the advance of the additional financial information is calculated. ₆ The non-delivered bill Ak after adjustment is calculated from the unbalanced bill of off-balance B / S 18 to the non-delivered bill of additional financial information M ₇ Is calculated by subtracting, and adjusted other current assets Al is the amount M that can be converted into other current assets in the additional financial information from other 19 off-balance sheet B / S. ₈ Is calculated by subtracting. Unrealized loss on securities Am is the unrealized loss P on securities in the additional financial information. ₁ Unrealized gain P from securities ₂ Loss on unrealized securities less P ₃ The allowance for doubtful accounts (current assets) 21 is the same as the allowance for doubtful accounts 21 in the current asset column of the off-balance B / S. In addition, when these amounts that can be redeemed ((5) to (12) in Table 2) are not entered in the additional financial information, the total amount of the unfilled items is regarded as non-monetable amount (unhealthy liquid assets) and deducted. If the unrealized loss Am on securities is positive, the amount is regarded as an unhealthy current asset (not assessed if the unrealized loss Am on deductible securities is negative).
[0052]
Next, in step 506 of FIG. ₄ Is calculated. As shown in Table 2, unhealthy fixed assets B ₄ Is a total value from (16) to (24).
[0053]
Depreciation shortage fixed amount N ₁ Is the fixed depreciation shortage N in the additional financial information ₁ Same as above, unrealized loss P for investment securities ₆ Is the loss on investment securities included in the additional financial information ₄ To unrealized gain P on investment securities ₅ Unrealized loss P for deducted investment securities ₆ Same as above, including unrealized loss P ₇ Is the unrealized loss P of real estate in the additional financial information ₇ The allowance for doubtful accounts (fixed assets) 36 is the same as the allowance for doubtful accounts 36 in the off-balance B / S fixed assets column. Loss on unrealized investment securities P ₆ Is positive, the amount is regarded as an unhealthy current asset (loss including unrealized loss on investment securities P ₆ Is not evaluated if is negative). Adjusted long-term loan Aq is the amount Q that can be converted from long-term loan 31 of off balance B / S from long-term loan of financial additional information Q ₁ The adjusted insurance reserve Ar is calculated from the insurance reserve 32 of B / S and is the convertible amount Q of the insurance reserve of the additional financial information. ₂ Is calculated, and the adjusted deposit As is calculated from the deposit 33 for off-balance B / S. ₃ The adjusted non-delivery bill / fixed trade receivable At is the amount that can be converted from the non-delivery bill / fixed trade receivable 34 of the off-balance B / S from the non-delivered bill / fixed trade receivable 34 Q ₄ Is calculated by subtracting.
[0054]
Note that the depreciation shortage amount N is included in the additional financial information. ₁ Is not input, the estimated amount of depreciation shortage is calculated by the following equation (6), and the calculated estimated amount becomes the depreciation shortage. When the numerical value calculated by equation (6) is negative, the estimated depreciation shortage is set to zero. Estimated useful life (5 years) of machinery / equipment, etc., considering commercial vehicles, of automobiles (large passenger cars) and passenger cars among vehicles and vehicles for transportation business, rental car industry or driving school It is the same as the number of years.
[0055]
[Formula 6]

[0056]
In the calculation of adjusted other investment Au, the unhealthy asset fixed amount R in other investments is included in the additional financial information. ₁ When the column is entered, it is the amount, and when it is not entered, the unhealthy asset estimate for other investments is calculated based on the time series change of the composition ratio with respect to the total assets by the following formula (7). The adjusted numerical value is used as other investment Au after adjustment. In other words, if the composition ratio of the current period increased compared to the previous period, the previous period, or the previous period, it was determined that there was a fictitious account, and the amount corresponding to the increase was calculated as an unhealthy fixed asset. To do.
[0057]
[Expression 7]

[0058]
In step 508 of FIG. 6, deferred assets total C of off-balance B / S ₁ Of deferred assets starting from S ₁ Unhealthy deferred assets C by subtracting ₃ In the next step 510, the unhealthy liquid asset A calculated in steps 504 to 508 is calculated. ₄ Unhealthy fixed assets B ₄ And unsound deferred assets C ₃ To calculate the unhealthy asset total Ti. Next, in step 512, the capital equivalent amount T of the borrowings of representatives of additional financial information ₂ Equity equivalent E among borrowings from representatives, etc. ₃ And in the next step 514, the revised current asset A ₂ , Adjusted fixed assets B ₃ And modified deferred assets C ₂ Is calculated. As shown in FIG. 20 (A) and FIG. 21 (A), the revised current asset A ₂ Is an off-balance sheet B / S current asset A ₁ To fixed asset deposit A calculated in steps 502 and 504 ₃ And unhealthy liquid assets A ₄ By subtracting ₃ Is an off-balance B / S fixed asset B ₂ Unhealthy fixed assets B ₄ Deferred assets C by subtracting ₂ Is deferred asset C of off-balance B / S ₁ Unhealthy deferred assets C ₃ Can be obtained by subtracting.
[0059]
In the next step 516, the adjusted capital G ₂ And revised net income H ₃ Is finished, the corrected balance sheet numerical value calculation subroutine is terminated (see also FIG. 26B), and the process proceeds to step 406 in FIG. As shown in FIG. 21 (B), the revised capital G ₂ Is capital G ₁ To unrealized loss H equal to unhealthy asset total Ti calculated in step 510 ₂ Can be calculated by subtracting ₃ Is net income H of other surplus ₁ To unrealized loss H ₂ Can be obtained by subtracting.
[0060]
Next, in step 406 of FIG. 4, the B / S shown in FIG. 21A is corrected by taking the outside of the book into account according to the additional financial information, and the off-book addition B / A non-book-added modified balance sheet numerical calculation subroutine for calculating the numerical value on S is executed.
[0061]
Here, with reference to FIG. 21 and FIG. 22, the calculation concept executed in the off-book addition corrected balance sheet numerical calculation subroutine will be described. In the process of creating the outside book B / S shown in FIG. 22 (A), the fixed asset deposit A in the asset column shown in FIG. 21 (A). ₃ As a part of fixed assets, ₅ In addition to the estimated amount of collateral that can be disposed of by providing a third party with additional financial information, the amount equivalent to investment in kind indispensable for deposits, securities, and core business (T ₄ + T ₅ + T ₆ ) Deemed fixed assets B ₅ It is incorporated into. In addition, there is no liability / equity column. ₃ Is equivalent to the investment in kind (T ₄ + T ₅ + T ₆ ) Is incorporated. In addition, in the liability / equity column, a large amount of compensation for directors, etc. ₂ Is added as a positive factor, and unrealized extraordinary loss U related to off-book debt with certainty of loss ₆ Is added as a minus element. A large amount of compensation for directors, etc. for representatives U ₂ Since it is an outflow from outside, deemed capital G ₃ Unrealized extraordinary loss U related to out-of-book debt with certainty of loss ₆ Is also not included in the unhealthy asset total Ti because it is outside the book. As will be described later, these are used when calculating the return on profit without regard to total capital. 22B shows unhealthy asset total Ti and unrealized loss H from the asset column and liability / capital column of FIG. ₂ Has been eliminated. Adjusted current assets A ₂ , Fixed asset deposit A ₃ , Modified deferred assets C ₂ , Unhealthy assets total Ti, current liabilities D ₂ , Equity equivalent of borrowings from representatives, etc. E ₃ And unrealized loss H ₂ Is calculated by the modified balance sheet numerical calculation subroutine and stored in the network server 112, and therefore is not calculated by the off-book addition corrected balance sheet numerical calculation subroutine.
[0062]
As shown in FIG. 7, in this off-book addition adjusted balance sheet numerical calculation subroutine, first, in step 532, the deposit (equivalent to an in-kind contribution) T of the estimated collateral disposable amount provided by a third party provided with additional financial information ₄ , Securities (equivalent to investment in kind) T ₅ And real estate (equivalent to investment in kind) T ₆ , And add these to the equivalent of the investment in kind (T ₄ + T ₅ + T ₆ ), And in the next step 534, the amount equivalent to the contribution in kind (T ₄ + T ₅ + T ₆ ) To the fixed asset deposit A calculated in steps 502 and 514 ₃ And revised fixed assets B ₃ Deemed fixed asset B by adding ₅ (B ₅ = B ₃ + A ₃ + T ₄ + T ₅ + T ₆ ).
[0063]
In step 536, the modified fixed liability E ₄ A fixed liability E ₂ To Equity Equivalent among borrowings from representatives, etc. ₃ Is calculated by subtracting (E ₄ = E ₂ -E ₃ ) In the next step 538, the adjusted capital G calculated in step 516 ₂ Equity equivalent E calculated in step 512 out of borrowings from representatives ₃ And the equivalent amount in kind calculated in step 532 (T ₄ + T ₅ + T ₆ ) And unrealized loss H corresponding to unhealthy asset total Ti calculated in step 510 ₂ Deducted capital G by subtracting ₄ (G ₄ = G ₁ + E ₃ + T ₄ + T ₅ + T ₆ -H ₂ ). Next, in step 540, the total amount U of the additional financial information recognized as a large amount of the revenue from the company ₂ A large amount of compensation for executives, etc. for representatives, etc. ₂ Non-book debt U with certainty of loss of additional financial information ₆ Unrealized extraordinary loss U related to off-book debt with certainty ₆ As a result, the out-of-book-added modified balance sheet numerical calculation subroutine is terminated (see also FIG. 26C), and the process proceeds to step 408 in FIG.
[0064]
In step 408, the B / S, off-balance B / S, modified B / S, off-book addition B / S and P / L are used as the first financial index of the credit rating target company from the numerical values in the calculation process. A surface financial analysis index calculation subroutine for calculating the surface financial index is executed. The index calculated by the surface financial analysis index calculation subroutine contributes to multifaceted evaluation such as profitability, efficiency, safety, growth potential, and company scale as shown in FIG.
[0065]
As shown in FIG. 8, in this surface financial analysis index calculation subroutine, in step 562, the sales ordinary income ratio a is calculated by the following equation (8) based on the numerical value on P / L. Note that the ordinary profit ratio a represents the ratio of ordinary profit to net sales. By using the ordinary profit, the ordinary profit that combines the efficiency of the company's original business activities and the financial activities that occur in this way is combined. Since activities are reflected, it is considered appropriate for judging profitability during normal times.
[0066]
[Equation 8]

[0067]
In the next step 564, the total capital turnover rate b is calculated by the following equation (9) based on the numerical values on the off balance B / S and P / L. The total capital turnover rate b indicates how many times the total capital is recorded in one year, and indicates how efficiently the total capital is utilized. Note that sluggish sales, excessive borrowing, excessive capital investment, unreceivable accounts receivable (accrued fares), and excessive bills directly affect the total capital turnover rate b.
[0068]
[Equation 9]

[0069]
In the next step 566, the flow ratio c is calculated by the following equation (10) based on the numerical value on the off balance B / S. The current ratio c indicates the amount of current assets that should be covered by the current liabilities, which are the current liabilities, and is a basic index for examining liquidity, cash flow status, and ability to pay. is there. Generally, a desirable standard is 200% or more.
[0070]
[Expression 10]

[0071]
Next, in step 568, the fixed long-term compliance rate d is calculated by the following equation (11) based on the numerical value on the off-balance B / S. The fixed long-term conformance rate d indicates how much the fixed assets are covered by capital and fixed liabilities, and is used to see if the balance between fund procurement and management is maintained. Generally, a desirable level is set to 100% or less. It is desirable that funds invested in fixed assets be covered by capital with no repayment deadline.For example, in the transportation industry, there are many companies that actually rely on external debt, so this is a factor in the corporate rating. Become.
[0072]
## EQU11 ##

[0073]
In the next step 570, the current balance ratio e is calculated by the following equation (12) based on the numerical values on B / S and P / L. The current account balance ratio e indicates the ratio of total income and total expenditure in current business activities, and can be used to determine whether the cash flow is good or bad. 100% or more is the principle, and if it falls below 85% even once, the cash flow status is considered to be at a level that requires attention.
[0074]
[Expression 12]

[0075]
In step 572 and step 574, in order to analyze the growth potential of the credit rating target company, the sales trend f and the current profit trend g are calculated based on the numerical values on P / L, respectively. In general, in growth analysis, there are a method of using the sales amount and profit for the period to see the rate of change, and a method of looking at the results of the change, but for small and medium-sized companies, the sales and profit for the year depend on environmental changes and special factors. Since there is a lot of blurring, the method of looking at the rate of increase / decrease shows that the status of the latest financial statements is intense, such as a positive evaluation if the previous period is a significant increase even if the current period and the previous period are decreasing. There is a problem that it is not reflected. Therefore, in both of these indicators, based on the numerical values on P / L for the 4th period, either 3rd consecutive increase or decrease, 2nd consecutive increase or decrease, increase or decrease compared to the previous period, or no increase or decrease select.
[0076]
Next, in step 576, the capital amount h is calculated by the following equation (13) based on the numerical value on the off balance B / S, the surface financial analysis index calculation subroutine is terminated, and the process proceeds to step 410 in FIG. Equity capital h is relatively stable as a stock reflecting the results of each period because profits earned from sales activities are suspended and there is no repayment deadline, etc. Evaluation is possible.
[0077]
[Formula 13]

[0078]
In step 410, the real financial index as the second financial index of the credit rating target company is calculated from the values on B / S, off-balance B / S, modified B / S, off-book addition B / S and P / L. A real financial analysis index calculation subroutine is executed. Note that the index calculated by the real financial analysis index calculation subroutine contributes to multifaceted evaluation such as soundness, profitability, repayment ability, safety, and company scale as shown in FIG.
[0079]
As shown in FIG. 9, in this real financial analysis index calculation subroutine, in step 602, the unhealthy asset ratio j is calculated by the following equation (14) based on the values on the off-balance B / S and the corrected B / S. The The unhealthy asset ratio j indicates how much unhealthy assets are included in the total assets on the off-balance B / S, and is an index for checking the soundness of a company. There is a concern that the larger this figure, the worse the asset content.
[0080]
[Expression 14]

[0081]
Next, in step 604, the total capital profit rate k is calculated by the following equation (15) based on the values on the off-balance B / S, the modified B / S, the off-book addition B / S, and the P / L. . The total capital deemed profit ratio k indicates the ratio of the deemed net profit to the total capital, and is used as an index for examining the profitability based on the final profit in accordance with the entity. For example, even if it is a small deficit on the surface, if there is an amount that is recognized as a large amount of revenue from the company for representatives who do not contain unhealthy assets and only cover the deficit, etc. Profit for the year is positive, but conversely, even if it is surplus, if it contains a large amount of unhealthy assets, the profit for the year will be negative and may be low.
[0082]
[Expression 15]

[0083]
In the next step 606, the corrected current profit l is calculated by the following equation (16) based on the numerical values on the corrected B / S and P / L. The revised net income l is calculated by deducting unhealthy assets from the net income. Since the transportation industry can operate even with one car, it is relatively easy to enter and there are many small (small) companies. Therefore, it is considered that the analysis by the real number is preferable to the analysis by the ratio.
[0084]
[Expression 16]

[0085]
Next, in Step 608, the m-year for redemption of the adjusted borrowing is calculated by the following equation (17) based on the values on the off-balance B / S, the corrected B / S and the P / L. The maturity of the modified borrowings, m, is to reduce the amount of cash inflows (cash flows) generated by operating activities to the real basis and see how many years the borrowings that should be returned can be redeemed. The higher the rating. The reason why short-term borrowings are included in the amount equivalent to borrowings from financial institutions is because funds may be raised with short-term borrowings despite capital expenditures, and the reason for including loss on disposal of vehicles in cash flow is the reason The depreciation life of vehicles, which are major equipment, is 3 to 5 years, equipment investment related to vehicles is being carried out in a certain cycle, and there are cases where it must be disposed of due to accidents, etc. by.
[0086]
[Expression 17]

[0087]
In the next step 610, the capital adequacy ratio n is calculated by the following equation (18) based on the values on the off-balance B / S and the off-book addition B / S. The deemed capital ratio n indicates how much the deemed capital occupies the total capital, and is an index for checking the degree of capital accumulation according to the entity of the company.
[0088]
[Formula 18]

[0089]
In the next step 612, the corrected flow ratio p is calculated by the following equation (19) based on the numerical values on the off-balance B / S and the corrected B / S. The adjusted liquidity ratio p indicates how much liquid property with substantial asset value to cover the current liability, which is the current debt, is held. It is an index to see the cash flow situation, payment ability, etc.
[0090]
[Equation 19]

[0091]
Next, in step 614, if unhealthy assets have increased from the previous period based on the values on B / S, revised B / S, and P / L, When the asset has decreased from the previous period, the adjusted current balance ratio q is calculated by the following equation (20-3), and when there is no increase / decrease, the adjusted current balance ratio q is calculated by the following equation (20-1). The adjusted current balance ratio q is a superficial current balance ratio, which includes changes in unhealthy assets compared to the previous fiscal year, and is an indicator for checking the actual cash flow. Note that even if the current account balance ratio e in the surface financial analysis exceeds 100%, it is necessary to be careful when the indicator is below 100%. It is thought that there is.
[0092]
[Expression 20]

[0093]
Next, in step 616, the capital amount r is calculated by the following equation (21) based on the numerical value on the outside book B / S, the real financial analysis index calculation subroutine is terminated, and the process proceeds to step 412 in FIG. Deemed capital amount r is obtained by deducting unhealthy assets from capital and adding the equivalent amount of equity among borrowings from representatives and the equivalent amount in kind of collateral provided by third parties. It can be seen as capital.
[0094]
[Expression 21]

[0095]
In step 412, the deviation from the substance on B / S or P / L from the numerical values on off-balance B / S, correction B / S, off-book addition B / S and P / L, in other words, the degree of decoration A powder decoration adjustment index calculation subroutine for calculating a powder decoration adjustment index as a third financial index is executed. In addition, as shown in FIG. 23C, the index calculated by the adjustment analysis index calculation subroutine for powder decoration is multifaceted in terms of soundness, in particular, the degree of divergence between the numerical values of the financial statements and the actual numerical values of the financial statements. It is something to evaluate.
[0096]
As shown in FIG. 10, in this powder decoration adjustment index calculation subroutine, in step 632, the flow ratio deviation width s is calculated by the following equation (22) based on the numerical values on the off-balance B / S and the correction B / S. In the next step 634, the current balance ratio divergence width t is calculated by the following equation (23) based on the numerical values on B / S, corrected B / S and P / L. Both indicators are calculated based on the account items that are likely to account for non-performing and fictitious assets, and are used to examine short-term repayment capacity. The greater the difference between the surface and the real, the higher the possibility of dressing, and there are concerns about the funding situation and the future of the company.
[0097]
[Expression 22]

[0098]
[Expression 23]

[0099]
Next, in step 636, the corrected sales loan equality ratio u is calculated by the following equation (24) based on the values on the off-balance B / S, the corrected B / S, and the P / L. The adjusted sales borrowing ratio u is an index to see how many times the amount equivalent to borrowings from financial institutions and the amount of debt equivalent to borrowings is in sales. In general, as long as a company is operating normally, it is unlikely that the indicator will be 1.2 times or more. Reasons for the 1.2 times or more are poor sales, excessive capital investment, It is possible to divert money for unknown purposes, include large amounts of unhealthy assets, and delinquent taxes.
[0100]
[Expression 24]

[0101]
In the next step 638, the sales depreciation deficiency ratio v is calculated according to the following equation (25) based on the numerical values on the corrected B / S and P / L, and the adjustment index calculation subroutine for powder decoration and the like is terminated, and FIG. Proceed to step 414. Sales depreciation shortage ratio v indicates the ratio of shortage of depreciation to sales. The larger the index, the more likely it is to decorate, and the substance of the asset is worse. There are concerns. In general, depreciation can be included in deductions up to a certain amount, so as long as the company is operating normally, the indicator should be 0.0%, and the indicator is a positive number In that case, there must be a situation where you have to make a profit. In addition, it is considered that companies with the index of 2.0% or more have concerns such as lack of soundness due to the settlement of accounts and short cash flow.
[0102]
[Expression 25]

[0103]
In step 414 in FIG. 4, the surface financial analysis index, the real financial analysis index calculation subroutine, and the fine decoration adjustment index calculation subroutine calculated by the surface financial analysis index calculation subroutine, the real financial analysis index calculation subroutine, and the fine decoration adjustment index are scored and rated. A score / rating process subroutine is executed. Here, with reference to FIG. 23, the evaluation concept in the score / rating processing subroutine will be briefly described. As shown in FIG. 23 (A), each index of the surface financial analysis index has a score of 5-0. As shown in FIG. 23 (B), each index of the real financial analysis index has a positive score of 10 to 0 or 5 to 0, respectively. On the other hand, as shown in FIG. 23 (C), each index of the adjustment index for powder decoration, etc., measures the deviation from the actual financial statements and the vulnerability of the financial structure, and therefore, minus 0-10. A score is made.
[0104]
As shown in FIG. 11, in this score / rating process subroutine, in step 652, the score table as the first score criterion and the second score criterion stored in the database server 113 is read out (Table 3 below is the transportation industry). In the next step 654, each index of the surface financial analysis index, the real financial analysis index, and the adjustment index such as the powder decoration is converted into points (scores), and each score evaluated in step 656 is obtained. An operation of adding (and subtracting) the score of the index point is executed (see FIG. 23D).
[0105]
[Table 3]

[0106]
In the next step 658, the debt information stored in the database server 113 in step 310 is read out, and in step 670, the debt information score table stored in the database server 113 is read out to obtain a score (the parentheses in each matrix shown in FIG. 17). Get the numerical value described before. Next, in step 672, it is determined whether or not the financial analysis score calculated in step 656 is greater than the debt information score calculated (obtained) in step 670. If the determination is affirmative, If the classification target score for rating is a debt information score and a negative determination is made, in step 676, the classification target score is set as a financial analysis score and the process proceeds to step 678. That is, in steps 672 to 676, a process is performed in which the classification target score is the smaller of the financial analysis score and the debt information score. This takes into account the case where payments are delinquent even if the target company has a good financial structure.
[0107]
Next, in step 678, as shown in Table 4 below, the rating rank table in which the degree of credit of the company is classified into a plurality of levels is read from the database server 113, and in the next step 680, the classification target score is assigned to any credit classification. The credit rating of the company is determined by determining whether it belongs, and in the next step 682, as shown in FIG. 24, FIG. 25 and FIG. Software) and stored in the database server 113, the score / rating process subroutine ends, and the rating process subroutine and rating routine of FIG. 2 end.
[0108]
[Table 4]

[0109]
In step 208 of FIG. 2, it is determined whether or not a download request is received from the computer terminal 102. If the determination is affirmative, in step 218, the credit rating stored in the database server 113 in step 682 and the forms related to the financial statements are determined. The download process is executed by transmitting the image to the request destination, and the credit rating routine is terminated. In order to specify the target company from the computer terminal 102, the store number of the self (credit bank) and the account number (customer number) of the target company may be input.
[0110]
On the other hand, when a negative determination is made at step 208, it is determined at step 210 whether or not the data already received at step 212 or 214 is corrected. When an affirmative determination is made, addition or correction of data is performed at step 220. The credit rating routine is terminated by storing the corrected data in the database server 113, and when the determination is negative, in step 222, for example, another process for responding to the homepage reference of the database server 113 is executed. To end the credit rating routine.
[0111]
As described above, a numerical value on off-balance B / S is calculated based on the numerical value on B / S and additional off-balance information (step 403), and the numerical value on off-balance B / S is calculated. Based on the financial additional information, the unbalanced B / S unhealthy liquid assets, unhealthy fixed assets and unhealthy deferred assets are calculated (step 404), and the revised B / S is calculated. Based on the above numerical value and the additional financial information, a numerical value on the off-book addition B / S is calculated in consideration of the off-balance sheet asset and the off-book asset whose accounting is out of the book (step 406). Therefore, off-balance sheet B / S, adjusted B / S, and off-book addition B / S reflect off-balance sheet assets whose accounting is out of book, and adjusted B / S and off-book addition B / S Unhealthy assets are eliminated From being reflected further outside the unrecorded assets off-balance assets, only financial information, such as B / S and P / L Basics Compared to the case, the financial information of the credit rating target company can be grasped according to the substance, and these B / S, off-balance B / S, modified B / S, off-book addition B / S and P / Surface financial analysis, real financial analysis and index for adjustment such as powder decoration are calculated based on the numerical value on credit rating (step 408 to step 412), and surface financial analysis is performed according to the rating table shown in Table 3, Since the indicators for real financial analysis and fine adjustment are graded and added, and the credit ratings of the companies subject to credit ratings are assigned according to the credit classification shown in Table 4 (step 414), Highly accurate credit rating along the line. Further, in this embodiment, the classification target score is the smaller of the financial analysis score and the debt information score. When (Steps 672 to 676), it is possible to perform a credit rating in consideration of information from a formal aspect about the payment status of the credit rating target company.
[0112]
In this embodiment, the credit rating system on the network has been described. However, the present invention is applied to a credit rating apparatus in which the above-described credit rating program is recorded on a recording medium such as a CD-ROM and the program is installed in a computer. You may make it apply. Further, in this embodiment, the surface financial analysis index, the real financial analysis index, and the adjustment index such as powder decoration are calculated and then scored. However, after each index is calculated, each index may be scored. , Modified B / S and out-of-book factor B / S are created after the rating process is completed (step 682), but before and after calculating the surface financial analysis index, real financial analysis index, and adjustment index for powder decoration, etc. You may make it do. Furthermore, in the present embodiment, an example in which the network server 112 is executed with the rating processing subroutine has been shown. However, in order to reduce the load on the network server 112, the rating processing computer may execute the rating processing. . In the present embodiment, the debt information is abbreviated and transmitted to the corporate credit rating site 110. However, the credit union has a debt information and a score table for scoring the information. The score described in the table may be transmitted, or may be transmitted after being encrypted in order to ensure security in the network.
[0113]
Furthermore, in the present embodiment, an example has been shown in which M / C is transmitted as a financial statement from a credit union computer terminal to a corporate credit rating site in order to grasp the lease payments. M / C is not required and can be estimated from additional off-balance information and other financial statements. Further, in the present embodiment, an example is shown in which the numerical value on the outside book addition B / S corrected by taking the outside book into account according to the additional financial information is calculated, and the adjustment index such as the powder decoration is used as the deduction element. Appropriate credit rating can be given to a credit rating target company without creating a seasoned B / S and / or without an adjustment index such as powder decoration. A credit rating with higher accuracy can be obtained by creating an outside book B / S and calculating an adjustment index such as powder decoration. Furthermore, in the present embodiment, a large number of surface financial indicators, real financial indicators, adjustment indicators such as powder decoration, etc. have been exemplified, but not all of these indicators are required for credit rating, and appropriate indicators should be selected as appropriate. It may be. In this case, the rating tables shown in Tables 3 and 4 may be changed according to the entity of the credit rating target company. The present invention is not limited to the above-described embodiments, and can take various forms without departing from the scope of the claims.
[0114]
【The invention's effect】
As described above, according to the present invention, the data is stored in the storage unit by the determination unit. Ru When it is determined whether or not there is a gap due to non-input in the amount of the off-balance lease asset, and when it is determined by the determination means that there is a gap due to non-input, the off-balance estimated value calculation means Off-balance lease assets Lease payments for selling, general and administrative expenses Off-balance lease assets Total amount of lease payments for manufacturing costs Vehicle The amount of money that is a multiple of the legal useful life of On selling, general and administrative expenses Rental and lease fees On production cost line Total amount of rent and lease fee Vehicle Off-balance-sheet leases that are calculated as an estimate of off-balance sheet lease assets that are times the statutory useful life of No. 1 In order to reflect assets, off-balance sheet calculation The amount of the off-balance lease asset stored in the storage means or the estimated value calculated by the off-balance estimated value calculation means is added to the assets in the balance sheet In order to calculate the values on the off-balance sheet and grasp the sound balance sheet, Straight hand Depending on the stage If necessary, correct the figures on the off-balance sheet calculated by the off-balance sheet calculation means. As a result, it is possible to obtain financial information in accordance with the substance of companies belonging to industries with many off-balanced lease assets, as compared to the case where only financial information such as the balance sheet and profit and loss statement is used as the basis, and index calculation By means According to the index calculation formula determined in advance for each industry Multiple financial indicators are calculated, and the judgment means uses the added value calculated by the added value calculation means to determine the trust of the company. Ward Since the minutes are determined, it is possible to obtain an effect that a credit rating reflecting the entity of the company can be performed.
[Brief description of the drawings]
FIG. 1 is a schematic configuration diagram of a credit rating system according to an embodiment to which the present invention is applicable.
FIG. 2 is a flowchart of a credit rating routine executed by the network server of the corporate credit rating site according to the present embodiment.
FIG. 3 is a flowchart of a file information fetch processing subroutine showing details of step 214 of the credit rating routine.
FIG. 4 is a flowchart of a rating processing subroutine showing details of step 216 of the credit rating routine.
FIG. 5 is a flowchart of an off-balance-lease-added balance sheet numerical calculation subroutine showing details of step 403 of the rating processing subroutine.
FIG. 6 is a flowchart of a modified balance sheet numerical calculation subroutine showing details of step 404 of the rating processing subroutine.
FIG. 7 is a flowchart of a non-book-added modified balance sheet numerical calculation subroutine showing details of step 406 of the rating processing subroutine.
FIG. 8 is a flowchart of a surface financial analysis index calculation subroutine showing details of step 408 of the rating processing subroutine.
FIG. 9 is a flowchart of a real financial analysis index calculation subroutine showing details of step 410 of the rating processing subroutine.
FIG. 10 is a flowchart of a powder decoration adjustment index calculation subroutine showing details of step 412 of the rating processing subroutine;
FIG. 11 is a flowchart of a rating / rating process subroutine showing details of step 414 of the rating process subroutine;
FIG. 12 is an explanatory diagram showing balance sheet data transmitted from a computer terminal to a corporate credit rating site.
FIG. 13 is an explanatory diagram showing profit and loss statement data transmitted from a computer terminal to a corporate credit rating site.
FIG. 14 is an explanatory diagram showing data of selling expenses / general administrative expenses details and manufacturing cost details transmitted from the computer terminal to the corporate credit rating site.
FIG. 15 is an explanatory diagram showing data of additional off-balance information transmitted from a computer terminal to a corporate credit rating site.
FIG. 16 is an explanatory diagram showing additional financial information data transmitted from a computer terminal to a corporate credit rating site.
FIG. 17 is an explanatory diagram for explaining the concept of debt information transmitted from a computer terminal to a corporate credit rating site.
FIG. 18 is an explanatory diagram showing an off-balance balance sheet calculated at a corporate credit rating site.
FIG. 19A is an explanatory diagram schematically showing a balance sheet, and FIG. 19B is an explanatory diagram schematically showing additional off-balance information.
FIG. 20A is an explanatory diagram schematically illustrating an off-balance balance sheet, and FIG. 20B is an explanatory diagram schematically illustrating additional financial information.
FIG. 21A is an explanatory diagram schematically showing the process of creating a corrected balance sheet, and FIG. 21B is an explanatory diagram schematically showing the corrected balance sheet.
FIG. 22A is an explanatory diagram schematically illustrating a process of creating an off-book addition balance sheet, and FIG. 22B is an explanatory diagram schematically illustrating an off-book adjustment balance sheet.
FIG. 23A is an explanatory diagram schematically showing a relationship between a surface financial analysis index and a score, and FIG. 23B is an explanatory diagram schematically showing a relationship between a real financial analysis index and a score. (C) is an explanatory view schematically showing the relationship between the adjustment index of powder decoration etc. and the score, and (D) is an explanatory diagram of the total financial analysis score obtained by adding the scores of (A) to (C). It is.
FIG. 24A shows a PDF image of a surface financial analysis index, a real financial analysis index, and a powder decoration adjustment index, and FIG. 24B shows a surface financial analysis index, a real financial analysis index, and a powder decoration adjustment index. It shows the PDF image after the rating.
FIG. 25A shows a PDF image of a balance sheet, and FIG. 25B shows a PDF image of an off-balance balance sheet.
FIG. 26 (A) shows a PDF image of unhealthy assets calculated in the process of creating the adjusted balance sheet, and (B) shows a PDF image of the adjusted balance sheet. (C) shows a PDF image of an off-book adjusted balance sheet.
[Explanation of symbols]
101 network
102, 103 Computer terminal
110 Corporate credit rating site
112 Network server (determination means, off-balance estimate calculation means, off-balance balance sheet numerical calculation means, modification Straight hand Stage, index calculation means, addition value calculation means, determination means)
113 Database server (storage means)

Claims (5)

A credit rating that analyzes a company's financial statements, including a balance sheet, income statement , selling and general administrative expenses details that include rent and lease expenses, and manufacturing cost details In the device
Input financial figures, financial additional information representing partial real figures on the balance sheet and income statement, and accounting for out-of-book leased items used under lease contracts Storage means for storing the amount of the off-balance lease asset, the selling and general administrative expenses for the off-balance lease asset, and the lease payment for the manufacturing cost ,
Determining means for determining whether there is a missing due not entered on the amount of off-balance lease assets that will be stored in the storage means,
Lease payments for selling and general administrative expenses related to the off-balanced lease assets and lease payments for manufacturing costs related to the off-balanced lease assets when it is determined by the determination means that there is a lack due to non-input The sum of the total and the amount obtained by multiplying the legal useful life of the vehicle by the number of years, or the rent / lease fee on the selling / general administrative expenses specification and the rent / lease fee on the manufacturing cost specification Off-balance estimated value calculating means for calculating an amount obtained by multiplying the total amount of the vehicle by the legal life of the vehicle as the estimated value of the off-balance lease asset,
Off-balance for calculating the numbers on off-balance balance sheet the estimated value calculated by the amount or the off-balance estimation value calculating means for off-balance lease assets that will be stored in the storage means and added to assets in the balance sheet Balance sheet numerical calculation means,
Correction means capable of correcting the numerical value on the off-balance balance sheet calculated by the off-balance balance sheet numerical value calculation means, if necessary ,
According to the index calculation formula predetermined for each industry, the balance sheet and profit and loss statement values stored in the storage means, the off-balance balance sheet value calculation means on the off-balance balance sheet calculation means numbers, as well as, the index calculating means for calculating a plurality of financial indicators from several values that are fixed in the Osamu Seite stage,
A numerical value on the financial index calculated by the index calculating means, based on a rating table corresponding to each financial index , and an added value calculating means for calculating an added value obtained by adding all the evaluated values ;
Credit classification and on the basis of the previously associated credit partition table the relationship between the added value by the added value calculated by the added value calculating means to determine belongs to the credit division, Ward for credit of the companies Determining means for determining the minutes;
Credit rating device with A credit rating that analyzes a company's financial statements, including a balance sheet, income statement , selling and general administrative expenses details that include rent and lease expenses, and manufacturing cost details In the device
Input financial figures, financial additional information representing partial real figures on the balance sheet and income statement, and accounting for out-of-book leased items used under lease contracts The amount of off-balance sheet lease assets, the lease expenses paid for selling, general and administrative expenses and manufacturing costs related to the off-balance sheet lease assets, and the accrued lease expenses for the off-balance sheet lease assets. Storage means for storing an off-balance sheet lease payable amount outside the book and an amount of depreciation of the off-balance lease asset;
Amount of the off-balance lease assets that will be stored in the storage means, and determining means for determining whether there is a missing due not entered the off-balance lease accrual at least one of the amount and the depreciation implementation amount,
When it is determined by the determination means that there is a missing portion due to non-input, in response to the missing portion due to the non-input,
The sum of the lease payments for selling and general administrative expenses related to the off-balanced lease assets and the lease payments for manufacturing costs related to the off-balanced lease assets is the number of years that is the legal life of the vehicle. Or the total sum of the rent / lease charges on the sales / general administrative expenses details and the rent / lease charges on the manufacturing cost details is multiplied by the number of years of the legal useful life of the vehicle. Calculated as the estimated value of the off-balance lease asset,
An amount obtained by multiplying the estimated value of the off-balanced lease asset by 0.2 is calculated as a short-term estimated value of the off-balance sheet lease payable, and an amount obtained by multiplying the estimated value of the off-balanced lease asset by 0.8 Calculated as an estimate of the off-balance lease accruals
Depreciation is the sum of 0.8 times the total amount of lease payments for selling, general and administrative expenses related to off-balance lease assets and manufacturing lease payments related to off-balance lease assets By calculating the estimated value of the implementation amount,
Off-balance estimated value calculating means for calculating the numerical value of the missing portion due to the non-input from the numerical value on the financial statement as an off-balance estimated value;
Adding the estimated value of the off-balance leased assets calculated in amount or the off-balance estimation value calculating means for off-balance lease assets that will be stored in the storage means to the assets in the balance sheet, off which is stored in the storage means Depreciation execution stored in the storage means by adding the balance lease accrual amount or short-term and long-term off-balance lease accrual estimates calculated by the off-balance estimate calculation means to the liabilities in the balance sheet Off-balance balance sheet numerical value calculation means for calculating a numerical value on the off-balance balance sheet using the amount or estimated value of the depreciation amount calculated by the off-balance estimated value calculation means as footnote information ;
Correction means capable of correcting the numerical value on the off-balance balance sheet calculated by the off-balance balance sheet numerical value calculation means, if necessary ,
According to the index calculation formula predetermined for each industry, the balance sheet and profit and loss statement values stored in the storage means, the off-balance balance sheet value calculation means on the off-balance balance sheet calculation means numbers, as well as, the index calculating means for calculating a plurality of financial indicators from several values that are fixed in the Osamu Seite stage,
A numerical value on the financial index calculated by the index calculating means, based on a rating table corresponding to each financial index , and an added value calculating means for calculating an added value obtained by adding all the evaluated values ;
Credit classification and on the basis of the previously associated credit partition table the relationship between the added value by the added value calculated by the added value calculating means to determine belongs to the credit division, Ward for credit of the companies Determining means for determining the minutes;
Credit rating device equipped with. Off-balance balance sheet number is calculated by the off-balance balance sheet math unit credit according to accrual of lease payments for the previous SL-off balance leased assets to claim 1, characterized in that a liability Rating device. In the off-balance sheet, the lease payments that have a deadline for expenses within one year from the day after the closing date are current liabilities, and the deadline for expenses is from the day after the closing date. The credit rating device according to claim 2 or 3, wherein a thing that exceeds one year is added to the fixed liability. The amendments means includes a feature to modify to separate sales tax that at least custody, the arrears of any of withholding tax and social insurance as deposits of fixed assets of the cash current assets The credit rating apparatus according to any one of claims 1 to 4.

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