JP2002092321A - Credit grading method, storage medium, and credit grading device - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a credit grading method capable of grading credit reflecting substantial financial constitutions of small and medium-sized enterprises. SOLUTION: An exterior financial analysis index for indicating the financial constitutions of the enterprise in various aspects based on numerical values on various financial tables is calculated (S408), a substantial financial index for indicating the substantial financial constitutions of the enterprise in various aspects based on the numerical values and additional information on the various financial tables is calculated (S410), an adjusting index of window dressing or the like for indicating the degree of separation from entity of the various financial tables based on the numerical values on the various financial tables and the exterior and substantial financial indexes is calculated (S412), these financial indexes are graded according to a grading table weighed in advance (S414); thereby judging which credit class the enterprise belongs to.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a credit rating method, a recording medium, and a credit rating device, and more particularly, to a credit rating method for analyzing a financial statement of a company by a computer and performing a credit rating of the company, and recording the method. And a credit rating device.

[0002]

2. Description of the Related Art Conventionally, in financial institutions and financial institutions,
It sets credit limits for its clients and provides credit ratings to improve the financial standing of the clients. In general, such credit ratings are calculated from the figures shown on the balance sheet, profit and loss statement, and other financial statements based on the return on total capital, the return on sales, the total turnover of capital, Calculate financial indicators such as long-term conformance ratio, equity ratio, current account ratio, sales trends, net income trends, and capital adequacy, and multifaceted profitability, efficiency, security, growth, company size, etc. Is used as a basis for deciding which of the debtor categories (normal, cautionary, bankruptcy, real bankruptcy, bankruptcy). Here, the credit rating is a rating according to the credit risk of creditors, which is indispensable for credit risk management, and is the basis for accurate self-assessment and appropriate amortization and provision And must be consistent with the debtor classification (April 1999
Mon, Financial Supervisory Agency Announced Financial Manual).

According to such a credit rating method, in a large company such as a listed company, a corporate auditor or a certified public accountant audits the financial statements, so that financial indicators and debtor classifications obtained from the financial statements are almost the same. It reflects the financial condition of the company and is an effective standard for credit judgment for financial institutions, etc.
In small and medium-sized enterprises, the relationship between managers, especially representatives, and corporations is closer than in large corporations.If a credit rating is made directly from the financial statements using the same credit rating method as for large corporations, There is a problem that the credit rating deviates from the original financial constitution of the company. For example, taking deposits as an example, large corporations are cooperative deposits for loans (unbound), while small and medium-sized enterprises are sometimes bound as collateral for loans. Even with the same value, the meaning is different. In addition, in small and medium-sized enterprises, since the money of the company and the individual of the representative may be mixed, salaries and remuneration may be used for corporate tax measures. Furthermore, when a company borrows from an individual representative, it is more like a subordinated loan rather than a debt.

[0004] For this reason, the credit rating of a financial institution for a small business is determined by comprehensively evaluating both financial and non-financial aspects in order to avoid deviation from the financial constitution of the relevant company. In other words, a financial institution must assign a person in charge of a company, and in financial terms, grasp the latest management information of the company, and in non-financial terms, grasp the qualities of the manager and trends in the industry to which the company belongs. The credit rating is based on these factors.

[0005]

However, when comprehensively judging the business situation of small and medium-sized enterprises, there is much room for the arbitrariness of the person in charge, so the objectivity and rationality of the added elements are not considered. If the credit rating is given as it is, it tends to lead to erroneous corporate evaluations, resulting in excessive risks for financial institutions and restrictions on the supply of funds that can be originally financed by companies.

[0006] In addition, when adding a new factor taking into account financial and non-financial aspects, consistency with the credit rating of other companies is examined, and the size of the new factor taking into account the size is considered. It is technically difficult to understand.

The present invention has been made in view of the above circumstances, and has as its object to provide a credit rating method capable of performing a credit rating reflecting the substantial financial constitution of a small and medium-sized business, a recording medium recording the method, and a credit rating device. I do.

[0008]

In order to solve the above problems, a first aspect of the present invention is a credit rating method for analyzing a financial statement of a company by a computer and performing a credit rating of the company, comprising: Based on the balance sheet and the profit and loss statement, the first financial indices are calculated from the balance sheet and the profit and loss statement. Based on the balance sheet and the first additional information that is entered and represents a real figure on the income statement, a plurality of second
Calculating a financial index, and based on the numerical values on the balance sheet and the income statement and the first and second financial indexes, a plurality of first and second indicators indicating the degree of deviation from the substance of the balance sheet and the income statement. The third financial index is calculated, and the first to third financial indexes are scored and added according to a predetermined and weighted first score criterion, and according to the added score,
A step of determining to which of a plurality of predetermined credit levels the company belongs is classified. In this aspect, a plurality of second financial indicators representing the real financial constitution of the company in various aspects are calculated based in part on the balance sheet and the first additional information representing the real figures on the income statement, and Since a plurality of third financial indices indicating the degree of deviation from the substance of the balance sheet are calculated based on the values on the balance sheet and the income statement, and the first and second financial indices, the first
It is possible to provide a credit rating that reflects the substance of the company, rather than performing a credit rating of the company using only financial indicators.

[0009] In the first aspect, the second financial index is a first adjusted asset, in which the unhealthy assets on the balance sheet are excluded from the values on the balance sheet and the income statement and the first additional information,
By calculating the liability and the first adjusted capital corresponding to the adjusted asset and calculating based on the calculated values on the first adjusted balance sheet and the values on the balance sheet and the income statement, Since the second financial index is calculated based on the first adjusted asset, the liability corresponding to the first adjusted asset, and the first adjusted capital, from which the unhealthy assets in the comparison table have been eliminated, a credit rating that reflects the substance of the enterprise more is provided. It becomes possible. At this time, the unbalanced assets on the balance sheet are excluded from the balance sheet, the figures on the income statement and the first additional information, and the second adjusted asset, the off-balance sheet assets, Of the borrowings from the management of the Company, including adjusted liabilities excluding the amount equivalent to equity and net income deemed to be off-balance sheet, the second adjusted capital, and the figures on the first adjusted balance sheet are calculated. Second
If the calculation is made based on the figures on the modified balance sheet and the figures on the balance sheet and the income statement, off-balance sheet contents that do not appear on the balance sheet will be included in the calculation of the second financial indicator. Therefore, an accurate credit rating that represents the financial substance of the SME can be provided.

[0010] In this case, the first additional information includes unhealthy current assets calculated based on the turnover period, the amount that can be redeemed among other current assets, shortfalls in depreciation, unrealized losses on securities and real estate, and other investments. At least one of unhealthy assets, realizable value of investments and others excluding the other investments, realizable value of deferred assets, borrowing status of representatives, off-balance sheet losses, and fixed asset deposits May be included. Also, if all or part of the first additional information is missing, by estimating the information of the missing part by taking into account the figures on the balance sheet and income statement in the current and past years, Even when all or part of the first additional information cannot be grasped, the second and third financial indices can be calculated using the estimated values, so that the credit rating is more accurate than when the credit rating is performed only on the first financial indices. Credit rating can be provided. In addition, the first scoring criterion is
If the second and third financial indices are weighted and the third financial indices are deducted, depending on the degree of deviation from the actual balance sheet and income statement from the scores of the underlying first and second financial indices. Therefore, it is possible to perform an appropriate credit rating. Further, if the third financial index is made different depending on the type of business to which the company belongs, it is possible to set a third type of financial index suitable for each type of business, thereby improving the accuracy of the credit rating. it can. Furthermore, based on the input second additional information including the delinquency information indicating the delinquency of the payment of the enterprise and the borrowing information indicating the borrowing and / or debt of the enterprise, the credit of the enterprise is updated based on the delinquency information and the borrowing information. A score according to a predetermined second rating criterion for scoring, and comparing the score with a score added according to the first rating criterion, to which of the credit categories the smaller score belongs Is determined, the credit rating can be performed in consideration of information including delinquency of a company, borrowing and / or debt.

According to a second aspect of the present invention, there is provided a computer-readable recording medium on which the credit rating method according to the first aspect is recorded. According to this aspect, by causing the computer to read the credit rating method recorded on the recording medium, the first
The implementation of the credit rating method of the embodiment becomes possible.

According to a third aspect of the present invention, there is provided a credit rating apparatus for analyzing a financial statement of a company and performing a credit rating of the company. A plurality of first financial indices representing various aspects of a company's financial position are calculated based on the figures on the balance sheet and the profit and loss statement, and the numerical values on the balance sheet and the profit and loss statement are calculated by the second financial index calculating means. And a plurality of second financial indices representing the real financial constitution of the enterprise in various aspects based on the first part of the balance sheet and the first additional information representing the real figures on the income statement and A plurality of third financial indicators indicating the degree of deviation from the balance sheet and the income statement based on the balance sheet and the income statement and the first and second financial indicators are calculated by the financial indicator calculating means. Calculated and score added Predetermined weighting first to third financial indicators are added point is scored according to the first scoring criterion made by the. Then, according to the rating added by the rating adding means, the determining means determines to which of a plurality of predetermined credit categories the degree of trust of the company belongs. According to this aspect, the plurality of second financial indices representing the real financial constitution of the company from various aspects by the second financial index calculating means are the first additional information partially representing the real numerical values on the balance sheet and the income statement. And the third
Since a plurality of third financial indices indicating the degree of deviation from the balance sheet entity are calculated by the financial index calculating means based on the values on the balance sheet and the income statement, and the first and second financial indices, It is possible to realize a credit rating device that can perform a credit rating that reflects the substance of the company, rather than a credit rating device that performs a credit rating of the company using only the first financial index.

[0013]

DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS An embodiment in which the present invention is applied to a credit rating system for performing a credit rating on a business partner of a credit union will be described below with reference to the drawings.

(Configuration) As shown in FIG. 1, the credit rating system according to the present embodiment includes a network 101 closed to an external net to keep secret. Computer terminals 102 and 103 of each shinkin bank are connected to the network 101 via a public line.

The network 101 is connected to a corporate credit rating site 110 for performing a corporate credit rating in response to a request from each credit union. Corporate Credit Rating Site 11
0 is equipped with a firewall 111 for arming against unauthorized access from outside the corporate credit rating site 110. The network 101 is connected via the firewall 111 to a network server 112 serving as first to third financial index calculating means, rating adding means, and determining means for performing credit rating as described later. The network server 112 is connected to a bus-type LAN 114 provided in the corporate credit rating site 110. The LAN 114 has a database server 113 for storing file information transmitted from each credit union and financial figures calculated by the network server 112.
Is connected.

(Operation) Next, the operation of the corporate credit rating site 110 will be described with reference to a flowchart. Upon 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 rating corporate credit.

As shown in FIG. 2, in this credit rating routine, first, in step 202, it is determined whether or not a customer is to be opened. On the computer terminal 102 side, a plurality of buttons are arranged on a menu screen, and a program described in a language such as VB (Visual Basic) or C ++ is assigned to the buttons, and "customer opening" is clicked. By doing so, it is possible to notify the network server 112 that the customer has been opened (the same applies to registration, rating request, download, data correction, etc., which will be described later). If the determination in step 202 is affirmative, in step 212, the store number of the shinkin bank, the account number (customer number) of the company to be credit-rated, the name of the company, the address, the industry code, and the company establishment year An opening process for taking in basic information such as the month is executed, and the credit rating routine ends.

On the other hand, if the determination in step 202 is denied, it is determined in next step 204 whether or not the financial information is registered. If the determination is negative, the process proceeds to step 206, and if the determination is affirmative, the process proceeds to step 206. At 214, a file information import processing subroutine for importing the file information of the financial information file is executed.

As shown in FIG. 3, in this file information fetch processing subroutine, it is determined in step 302 whether or not financial information has been received. The computer terminal 1
On the 02 side, when "Registration" on the menu screen is clicked, a submenu having buttons for "Sending financial information", "Sending additional information", and "Sending debt information" is displayed. By clicking, the program assigned to the button allows the network server 112 to determine whether the transmission is financial information, additional information, or debt information.

When a positive determination is made in step 302,
In step 306, the financial information is fetched and stored in the database server 113. This financial information is shown in Figure 1.
As shown in FIG. 1 and FIG. 12, the balance sheet (hereinafter abbreviated as B / S) and profit and loss statement (hereinafter abbreviated as P / L) for the current term, one term before, two terms before and three terms before. )) And the above values. On the other hand, if a negative determination is made in step 302, it is determined in next step 304 whether or not additional information has been received. If an affirmative determination is made, in step 308 additional information as first additional information (hereinafter referred to as A / Abbreviated as I. Imported and stored in the database server 113,
If a negative determination is made, in step 310 debt information as second additional information is fetched and the database server 11
3 and the file information import processing subroutine and the credit rating routine are terminated.

As shown in FIGS. 13 and 15B, the A / I is a fixed amount L (L _{1 to} L ₅ ) of unhealthy current assets calculated based on the turnover period, Possible amount M (M _{1 to} M ₈ ), shortage of depreciation cost N
(N ₁ ), unrealized loss P on securities and real estate (P ₁
To P ₈ ), realizable amount Q (Q _{1 to} Q ₄ ) of investments and other (excluding other investments), fixed amount R (R ₁ ) of unhealthy assets in other investments, and Amount S (S ₁ ) that can be redeemed, borrowing status T (T ₁ -T ₉ ) of representatives,
It is composed of information on the off-balance profit and loss U (U _{1 to} U ₆ ) and the fixed asset deposit V (V ₁ ) for the current term, the first term, the second term, and the third term before. Investments and others include investment securities, long-term loans, insurance reserves, guarantee deposits, and bills of credit (recorded in investments and other).
Excluding fixed operating receivables. Note that in FIG. 13, the cash / deposit imaginary booked amount L1, the bill receivables loan / fictitious account booked amount L2, the accounts receivable-bad credit / fictitious account booked amount L3,
For the inventories defective / fictitious booked fixed amount L5, the person in charge of the shinkin bank conducts interviews with the managers of the companies subject to the credit rating, etc., the business conditions and financial contents of the companies, and the counterparty of each account. Based on the business conditions of the company, a determination is made as to whether or not the cash can be exchanged, and a finally determined numerical value is input. Therefore, A
/ I partially represents unhealthy financial entities on B / S and P / L.

The debt information is, as shown in FIG.
Information on the status of delinquencies and debts of the target company, which can be entered by selecting one of the matrixes (for example, if the debt status is a normal destination with no debt excess, no deficit / If the payment status is one month or more and less than three months past due, C1 in parentheses is entered as debt information). In FIG. 14,
The specified recipients are the Joint Loan Purchasing Organization, the Housing Finance Receivables Management Organization,
A self-competition company refers to a company that requires special attention for future management due to special circumstances, and a normal company refers to a company other than a special company.

Next, in step 206 of FIG. 2, it is determined whether or not the request is a rating request.
Then, if the determination is affirmative, in step 216, a rating process subroutine for performing a credit rating of the target company is executed.

As shown in FIG. 4, in this rating subroutine, in step 402, step 212,
In 306 and 308, the business type information, financial information and A / I of the rating target company stored in the database server 113 are read out and expanded on the RAM.
A modified balance sheet numerical operation subroutine for calculating a numerical value on the modified B / S obtained by modifying the B / S by A / I is executed.

Here, with reference to FIG. 15 and FIG. 16, a description will be given of the concept of calculation executed in this modified balance sheet numerical calculation subroutine. FIG. 15A schematically shows the B / S, and shows the B / S shown in FIG. 11 in a compressed form. FIG. 15B schematically shows the A / I. A / I shown in FIG. 13 is shown in a compressed form. On the other hand, FIG. 16 (A) classified in Figure 15 modified current assets _{A 2} liquid assets _{A 1} asset column labeled (A), the fixed assets deposits _{A 3} and unhealthy current assets _{A 4 (A 1} =
_{A 2 + A 3 + A 4} ), Fixed assets _{B 1} fixed assets _{B 2}
And classified as unhealthy assets _{B 3 (B 1 = B 2} +
B ₃ ), the deferred asset C ₁ is classified into a modified deferred asset C ₂ and an unhealthy deferred asset C ₂ , and among the fixed assets E ₁ in the liability / equity column, the equity equivalent amount E ₂ of the borrowings from representatives, etc. together to elicit a, of the other reserves net income H ₁
, The unhealthy asset total T _i (= unhealthy current asset A ₄ +
The unrealized loss H ₂ (= T _i ) corresponding to the unhealthy fixed asset B ₃ + the unhealthy deferred asset C ₃ ) is realized. FIG. 16 (B) eliminated the B / unhealthy capitalized from S _{T i} and unrealized losses _{H 2} shown in FIG. 16 (A) (first) is a modified B / S. The modification B / S, since unhealthy capitalized T _i is eliminated, presumably representing the financial entity of the companies more accurately than in the B / S shown in FIG. 16 (A). The modified balance sheet math subroutine
B / S (see FIG. 11), P / L (see FIG. 12) and A /
The numerical value on the modified B / S is calculated based on I (see FIG. 13).

As shown in FIG. 5, in this modified balance sheet math subroutine, first, in step 502, it calculates the fixed asset deposits A ₃ by the following equation (1).

[0027]

(Equation 1)

[0028] That is, Equation (1) is, (when the value is not null, hereinafter the same.) When the fixed assets of Finalized V ₁ column A / I is inputted becomes that amount, when not inputted ( If the number is null, the same applies hereinafter.), the fixed assets deposits estimated amount V ₂ are computed, the calculated numerical value is that amount. The fixed asset deposits estimated amount V ₂ is computed numerical value when exceeding the amount of cash is be the amount of cash, in the case of negative is calculated as 0.

[0029] Then in step 504, unhealthy current assets _{A 4} is calculated. As shown in Table 1 below, unhealthy current assets _{A 4} is a sum of up to (1) to (14).

[0030]

[Table 1]

[0031] In operation of the adjusted cash fictitious amount recorded Aa when the cash fictional recorded Finalized L ₁ column is inputted to the A / I becomes that amount, when not inputted,
The estimated cash / deposit imaginary sum is calculated based on the time series change of the turnover period with respect to the sales PL1 by the following formula (2), and the calculated numerical value is used as the adjusted cash / deposit imaginary amount Aa. In other words, if the estimated cash and deposit fictitious amount is longer than 30 days compared to the previous term or two terms before, the estimated fictitious cash and deposit amount will be determined to be fictitious, and the number of days exceeding 30 days will be determined. The corresponding amount is calculated as an unhealthy liquid asset.

[0032]

(Equation 2)

[0033] In the calculation of adjusted accounts receivable credit-fictional amount recorded Ab is, notes receivable (including split hands, Yuzurute) to A / I credit-fictional recorded final amounts and L ₂ and accounts receivable credit-fictional recorded finalized earnings L ₃
If the column is filled in, it is the sum of those amounts. If it is not entered, the receivables loan loss /
The fictitious accounting estimate is calculated, and the calculated numerical value is used as the adjusted receivable-trade receivables / fictitious accounting amount Ab. In other words, if the receivables' bad debt / fictitious accounting estimate is greater than 10 days compared to the previous fiscal year or two fiscal years, the estimated amount The amount corresponding to the number of days is calculated as an unhealthy liquid asset.

[0034]

(Equation 3)

[0035] In operation of the adjusted inventory defectiveness fictitious reported amounts Ac, when inventory defectiveness fictitious recorded Finalized L ₅ column is inputted to the A / I becomes that amount, when not inputted, under The adjusted inventory defect / fictitious estimated amount is calculated based on the time series change of the turnover period with respect to the sales PL1 according to the equation (4), and the calculated value is regarded as the adjusted inventory defect / fictitious account Ac. . In other words, the estimated inventory inferiority / fictitious meter is calculated based on the number of days exceeding 10 days if the turnover period for the current term has increased by 10 days or more compared to the previous term or two terms before. Is calculated as an unhealthy liquid asset.

[0036]

(Equation 4)

In the calculation of the adjusted total adjustment amount Ad, A / I
The bills receivable (including the warrantor / transferr), the credit loss / fictitious amount,
If all of the accounts receivable-debt / fictitious account settlement amount and inventory incomplete / fictitious account settlement amount are entered, the value is 0 (zero). If any or all are not entered, sales are calculated by the following formula (5). The total adjustment estimated amount is calculated based on the time series change of the rotation period for the high PL1, and the calculated numerical value is used as the adjusted total adjustment amount Ad. In other words, in this comprehensive adjustment, unhealthy assets are divided and
This is to calculate unhealthy assets that cannot be redeemed based on the time series change of the total turnover period (required working capital turnover period), assuming that it is recorded or that the debt side is decorated. Here, the required working capital is (notes receivable + accounts receivable + discount bills +
It can be obtained by dividing (notes payable + accounts payable + notes endorsed) from (endorsed notes + inventory). When the total turnover period for the current period has increased by 10 days or more compared to the previous period or two periods ago, it is determined that there has been fictitious accounting, and the amount corresponding to the number of days exceeding 10 days is not considered. Calculated as healthy liquid assets. At this time, the total revolving period of the period in which the deviation from the total revolving period of the current term is large is defined as the reference revolving period, and the amounts recorded as unhealthy assets in trade receivables and inventories are deducted because they are redundantly recorded.

[0038]

(Equation 5)

The unhealthy assets in the construction industry are calculated by replacing the formulas (3) to (5) with the sales PL
The following equation (6) based on the time series change of the rotation period for 1
Is used. Here, the reimbursement fee is (notes receivable +
Discount bill + endorsement transfer bill + accounts receivable and receivable from completed construction +
(Payment for unfinished construction) + (Payable bill + bill of endorsement + accounts payable / payment for construction + Receipt for unfinished construction). If the total turnover period (replacement work period) for the current period exceeds 60 days and it has increased by 15 days or more compared to the previous period, the second period before, and the third period, it is judged that there was fictitious accounting, etc. The amount equivalent to the number of days exceeding the number of days is regarded as unhealthy liquid assets. At this time, if the total rotation period of the period in which the deviation from the total rotation period of the current period is large is set as the reference rotation period, and if the number of days obtained by adding 15 days to the reference rotation period is 60 days or less, 60 days is calculated as the unhealthy asset calculation. Is the standard.

[0040]

(Equation 6)

Is the adjusted advance Ae the B / S advance 12?
A / I advance payment M₁Dividing
The adjusted receivable Af is the receivable of B / S
Money 13 to A / I unpaid money M₂Excluding
The adjusted prepaid cost Ag is calculated as B /
It is possible to convert from S / A prepaid expenses to A / I prepaid expenses
Forehead M₃Is calculated by dividing the temporary payment A after the adjustment.
h is a cash transfer from the B / S temporary payment 15 to the A / I temporary payment
Possible amount M₄Is calculated by dividing by
Loans Ai range from short-term loans 16 to A / I short-term loans.
Of which M can be redeemed₅Is calculated by dividing
Advance payment Aj is A / I advance from B / S advance payment 17.
Cash available amount M₆Is calculated by dividing
The adjusted bill of exchange Ak changes from the bill of exchange 18 of B / S to A.
/ M of unpaid bill of I ₇To divide
Other current liabilities after adjustment are calculated as B / S
Other 19 to A / I other current assets can be redeemed
Noh amount M₈Is calculated by dividing. Deductible securities
The unrealized loss Am is the unrealized loss P of the securities of A / I.₁Valuable from
Unrealized gain P₂Unrealized loss on securities P divided by₃Same as
The allowance for loan losses (current assets) 21 is the current
This is the same as the allowance for loan losses 21 in the asset column. Note that these
A / I for cashable amount ((5) to (12) in Table 1)
If you have not entered in the, the full amount of the unentered course is not cashable
(Unhealthy liquid assets)
If Am is positive, the amount is considered unhealthy liquid assets
(If the unrealized loss Am is negative, evaluation
Is not.)

Next, in step 506 of FIG. 5, the unhealthy assets _{B 3} is calculated. As shown in Table 1, unhealthy assets _{B 3} is the sum of up to (16) to (24).

[0043] depreciation shortage final amounts and N ₁ is the same as the depreciation shortage finalized earnings N ₁ of the A / I, net investment securities unrealized losses P ₆ is investment securities Unrealized gains from investment securities unrealized losses P ₄ of the A / I Unrealized loss on investment securities P ₆ divided by P ₆
The unrealized loss P7 is the same as the unrealized loss P7 of A / I, and the allowance for loan losses (fixed assets) 36 is B
This is the same as the allowance for loan losses 36 in the fixed assets column of / S. It should be noted that, if net investment securities unrealized losses P ₆ is a plus that amount is considered to be unhealthy current assets (if net investment securities unrealized losses P ₆ is negative not evaluated). Adjusted long-term loans Aq is calculated by dividing the cash amount available Q ₁ of the long-term loans of A / I from the long-term loans 31 of B / S, adjusted premium deposits Ar insurance of B / S Reserve 3
It is calculated by dividing the cashable amount Q2 of the insurance reserve of A / I from ₂ and the adjusted security deposit As is B /
It is calculated by dividing the cash amount available Q ₃ of the Rental deposits from Rental deposits 33 S A / I, adjusted dishonored bills and fixed operating receivables At the dishonored bills and fixed sales B / S among the claims 34 dishonored bills and fixation operating receivables a / I is calculated by dividing the cash amount available Q _4.

[0044] In the construction industry, A / depreciation insufficient Finalized N ₁ to I is when not inputted, the estimated amount of depreciation shortfall is calculated by the following equation (7). When the numerical value calculated by the equation (7) is negative, the estimated depreciation shortage is set to zero.

[0045]

(Equation 7)

In the calculation of the adjusted other investment Au, A /
When other unhealthy assets Finalized R ₁ column in the investment in I has been inputted becomes that amount, when not input, the other based on time-series changes in the composition relative to the total assets by the following formula (8) The estimated unhealthy asset in the investment is calculated, and the calculated numerical value is used as the adjusted other investment Au. In other words, if the composition ratio of the current term has increased compared to the previous term, the term before the second term, or the term before the third term, it is determined that there has been a fictitious recording, and the amount corresponding to the increase is calculated as unhealthy fixed assets. Is done.

[0047]

(Equation 8)

[0048] At step 508 of FIG. 5, is unhealthy Deferred _{C 3} is calculated by dividing the cash amount available _{S 1} Deferred assets Deferred Total _{C 1} of B / S, the next step 510, step 504-508 unhealthy current assets _{a 4} calculated in, unhealthy capitalized Ti is calculated by adding the unhealthy assets _{B 3} and unhealthy deferred _{C 3.} In step 510, it acquires a capital equivalent T ₂ of the representative, etc. borrowing A / I as capital equivalent E ₂ of the loans from representative, etc., in a next step 514, modified liquid capital A ₂ , modified fixed assets B ₂
And calculating a corrected Deferred C _2. Figure 15 (A) and as shown in FIG. 16 (A), modified liquid capital _{A 2} is B / S
By dividing the fixed asset deposit A ₃ and the unhealthy current asset A ₄ calculated in steps 512 and 504 from the current asset A ₁ of the fixed asset B ₁ , the modified fixed asset B ₂ becomes the fixed asset B _{1 of the} B / S.
By dividing the unhealthy assets C ₃ from modified Deferred C ₂ can be respectively obtained by dividing the unhealthy Deferred C ₃ from Deferred C _1.

[0049] In the next step 516, and calculates the modified capital G ₂ and modifications Profit H _3, the process proceeds to step 406 of modifying the balance sheet math subroutine exit Figure 4.
As shown in FIG. 16 (B), modified capital _{G 2} is capital _{G 1}
Since it is determined by dividing the unrealized losses H ₂ equal to unhealthy assets Ti calculated in step 510, the modified net income H ₃ unrealized losses H ₂ from Profit H ₁ of the other reserves It can be obtained by dividing.

Next, in step 406 of FIG.
, A non-book value adjusted balance sheet numerical calculation subroutine for calculating a numerical value on the book value corrected B / S as a second corrected balance sheet in which the B / S is corrected by adding the book value is executed. .

Here, with reference to FIG. 16 and FIG. 17, a description will be given of the concept of calculation executed in the out-of-book added balance sheet numerical calculation subroutine. In the process of creating the off-balance sheet adjusted balance sheet shown in FIG.
The fixed asset deposits A ₃ asset column labeled regarded as part of the fixed assets, with incorporated assets B ₄ deemed to,
Out of the estimated disposable amount of collateral provided by a third party, the amount equivalent to in-kind investment indispensable to deposits, securities, and core business (T ₄ + T ₅
+ T ₆ ) is also included in the deemed fixed asset B ₄ . In addition, investment in kind equivalent to meet the asset column without a capital _{G 3} only Liabilities and Shareholders' Equity column _{(T 4 + T 5 + T} 6)
Is incorporated. Further, the liability and capital column, such adjustments U ₂ large executive compensation is added to the positive elements for representative, etc., unrealized extraordinary loss U ₆ according to the loss reliable undisclosed debt is added as a minus element I have. It should be noted that the large amount of executive compensation, such as adjustments U ₂ for the representative, etc. is because it is outside spillage, not be included in the deemed capital G _3,
Moreover, it not included in unhealthy capitalized Ti because it is unrealized extraordinary loss U ₆ also carrying out of the loss reliably carrying out obligations. These are used when calculating the total assets deemed profit ratio as described later. FIG. 17 (B) shows FIG.
Unrealized losses H ₂ respectively are excluded from the asset column, Liabilities and capital column 7 (A). The out-of-book adjusted balance sheet numerical value calculation subroutine calculates a numerical value on the out-of-book added and corrected B / S based on B / S, P / L and A / I. In addition, the adjusted current assets A ₂ , fixed asset deposits A ₃ , adjusted deferred assets C ₂ , unhealthy asset totals Ti, current liabilities D ₁ , and the capital equivalent E ₂ of the borrowings from representatives, etc.
And unrealized losses H _2, since stored in a network server 113 is calculated by the modified balance sheet math subroutine, at undisclosed consideration modified balance sheet math subroutines are not computed.

As shown in FIG. 6, in this off-balance sheet adjusted balance sheet numerical calculation subroutine, first, in step 53,
In 2, acquire the deposit T ₄ , marketable securities T _5, and real estate (equivalent to in-kind contribution) T _6, which are indispensable to the main business, out of the disposable amount of collateral provided by the A / I third party, and add these. The in-kind contribution amount (T ₄ + T ₅ + T ₆ ) is obtained, and in the next step 534, the obtained in-kind investment equivalent amount (T ₄ + T ₅₎
+ T ₆ ) to calculate the deemed fixed asset B ₄ by adding the fixed asset deposit A ₃ and the modified fixed asset B ₂ calculated in steps 502 and 514 (B ₄ = B ₂ + A ₃ + T).
_{4 + T 5 + T 6)} .

In the next step 536, the modified fixed liability E
₃Is the fixed asset E₁Out of borrowed money from representatives
Equivalent capital E₂Is calculated by dividing (E₃
= E ₁-E₂), In step 538, step 5
Modified capital G calculated by 16₂Of borrowed money from representatives
Of which, the capital equivalent E calculated in step 512₂as well as
In-kind investment amount (T₄+ T₅+
T₆) Is added, and the unhealthy fixedness calculated in step 510 is added.
Asset T₃Unrealized loss H corresponding to₂By dividing
Deemed capital G₄(G₄= G₂+ E₂
+ T₄+ T₅+ T₆-H₂). Next, in step 540
A / I is recognized as a large amount of income from the company
Total amount U₂Acquisition of a large amount for representatives
Adjustment amount U₂And A / I loss off-balance sheet debt
U₆Unrealized extraordinary loss on off-balance sheet debt
Lost U₆As an off-balance sheet adjusted balance sheet
And the process proceeds to step 408 in FIG.

In step 408, a surface financial analysis index calculation subroutine for calculating a surface financial index as the first financial index of the target company from the numerical values on the B / S and P / L is executed.

As shown in FIG. 7, in this surface financial analysis subroutine, in step 562, the following equation (9) is used.
The total return on capital a is calculated by (10).

[0056]

(Equation 9)

[0057]

(Equation 10)

In step 564, the ordinary profit margin b is calculated by the following equation (11). In the next step 566, the total capital turnover c is calculated by the equation (10) and the following equation (12).
Is calculated.

[0059]

[Equation 11]

[0060]

(Equation 12)

Next, in step 568, in the construction industry, other industries (manufacturing, distribution,
In the real estate business, service business, etc.), the flow ratio d is calculated by the following equation (13-1).

[0062]

(Equation 13)

In the next step 570, the fixed long-term precision e is calculated by the following equation (14). In step 572, the capital ratio f is calculated by the following equation (15).

[0064]

[Equation 14]

[0065]

(Equation 15)

In step 572, the current balance ratio g is calculated by the following equation (16).

[0067]

(Equation 16)

In the next steps 576 and 578, P / L
Of sales PL1 and net profit PL21 increased for the third consecutive quarter, increased for the second consecutive quarter, increased year-on-year, no increase / decrease, decreased for the previous quarter, decreased for the second consecutive quarter, decreased for the third consecutive quarter Calculate which of the following corresponds to the decrease. Analysis of growth potential can be broadly divided into two methods: the method of looking at the rate of change and the method of looking at the result of the change. And the rate of increase / decrease will reflect the latest financial results, such as a positive evaluation if the previous term and the second term prior declined, but a significant increase three term prior to the previous term. Therefore, in the present embodiment, a method of observing the increase or decrease is adopted.

[0069] In next step 580, to obtain the capital amount k as capital G _1, the process proceeds to the surface financial analysis indicator calculation subroutine terminates the Figure 4 step 410. Indicators for determining company size include sales, net income,
Although total capital and capital adequacy can be considered, sales and profit for the year tend to be unstable evaluation elements that fluctuate greatly in the results for a single fiscal year.Total capital is evaluated based on changes in debt and other assets. In this embodiment, the amount of capital that has no profit due to operating activities and has no repayment term is used because there is a disadvantage that it is affected. Therefore, the results of each period are reflected, and relatively stable evaluation can be performed as stock. The index calculated by the surface financial analysis index calculation subroutine contributes to multifaceted evaluation of profitability, efficiency, security, growth, company size, and the like as shown in FIG.

In step 410, the numerical values on the B / S and P / L, the corrected balance sheet numerical calculation subroutine, and the corrected balance sheet numerical calculation subroutine calculated by the modified balance sheet numerical calculation subroutine and the off-balance sheet calculated subroutine. A real financial analysis index calculation subroutine for calculating a real financial index as the second financial index of the target company from the numerical values on the modified balance sheet is executed.

As shown in FIG. 8, in this real financial analysis index calculation subroutine, in step 602, the unhealthy asset ratio 1 is calculated by the following equation (17). This index indicates how much unhealthy assets are included in the total assets on the B / S, and is an index for checking the soundness of a company. There is a concern that the larger the value, the worse the asset content is.

[0072]

[Equation 17]

Next, in step 604, the total capital deemed profit ratio m is calculated by the equation (10) and the following equation (18). This indicator shows the ratio of deemed net income to total capital, and is used as an indicator to measure profitability based on the final profit according to the entity of the company. For example, even a small deficit on the surface does not include unhealthy assets,
In addition, if there is a significant amount of income from the company to the representatives, etc. who only cover the deficit, the deemed net income will be positive, and conversely, even if Deemed net income may be negative if it includes unhealthy assets and may be undervalued.

[0074]

(Equation 18)

In the next step 606, the modified debt repayment year n is calculated by the following equation (19). This metric is
Cash inflow from operating activities (cash flow)
This is an indicator to see how many years the debt to be repaid can be redeemed in real terms. The shorter the number of years, the higher the rating.

[0076]

[Equation 19]

In step 608, the deemed capital ratio p is calculated by the following equation (20). This index shows how much deemed equity capital occupies total capital and is an index to see the degree of capital accumulation in accordance with the entity of the company. For example, a seemingly small excess of debt does not include unhealthy assets, and there is an amount equivalent to in-kind capital that covers the excess of debt, but the deemed equity ratio is positive, and conversely , Even if it is not overly debtful but contains a large amount of unhealthy assets,
The deemed equity ratio is negative and may be low.

[0078]

(Equation 20)

In the next step 610, the corrected flow ratio q is calculated by the following equation (21). This indicator shows how much liquid assets, which have a substantial asset valuation to cover current liabilities, which are the immediate debt, are held. ,
It is an index to see the ability to pay.

[0080]

(Equation 21)

Next, in step 612, if the unhealthy assets are increasing from the previous quarter, the following equation (22-2) is used. If the unhealthy assets are decreasing from the previous year, the following equation is used. According to (22-3), when there is no increase or decrease, the following expression (22-
According to 1), the corrected current account ratio r is calculated, and the real financial analysis index calculation subroutine is terminated, and step 41 in FIG.
Proceed to 2. This index is based on the superficial current account ratio and the change in unhealthy assets compared to the previous quarter, and is used as an indicator to check the actual cash flow.

[0082]

(Equation 22)

In step 412 of FIG. 4, B / S and P
/ L and the numerical value on the modified balance sheet and the numerical value on the off-balance sheet adjusted balance sheet calculated by the modified balance sheet numerical calculation subroutine and the off-balance sheet adjusted balance sheet numerical calculation subroutine, the B / S And a deviation from the entity on the P / L, in other words, a decoration decoration adjustment index calculation subroutine for calculating a decoration decoration adjustment index as a third financial index for measuring the degree of decoration.

As shown in FIG. 9, in this dressing decoration adjustment index calculation subroutine, in step 632, the flow ratio deviation width s is calculated by the following equation (23). In the case of the distribution industry or the service industry, the current account ratio ratio deviation width t is calculated by the following equation (24-1). In the case of the construction industry or the real estate industry, the current account ratio minimum value w is calculated by the following equation (24-2). Is calculated. These indices indicate whether the difference between the superficial ratio and the substantial ratio is within an allowable range, and is an index for checking short-term repayment capacity. In the construction industry, etc., it may take a long time to complete construction work, and there have been cases in which sophisticated dressing has been performed over a long period of time. The lowest value of the income and expenditure ratio is used as an index.

[0085]

(Equation 23)

[0086]

(Equation 24)

Next, in step 636, in the manufacturing, distribution, real estate and service industries, the modified sales debt ratio u is calculated by the following equation (25-1), and in the construction industry, the following equation (25-2) is obtained. , The sales debt ratio x is calculated.
The adjusted sales borrowing multiple u is an index to see how many times the borrowing is greater than the sales. As long as the company is operating normally, the appropriate (acceptable) range multiple It is a predicted index. For example, in the case of the manufacturing industry, the likelihood of becoming 1.5 times or more is low, and the causes of 1.5 times or more are as follows: poor sales, excessive capital investment, diversion to unusable money, large unhealthy The contents of the asset can be considered.
In addition, the sales liability ratio x is an index to see how many times the total debt is, and as long as the company is operating normally, it is unlikely that this index will be 1.0 times or more. . Note that the calculation of the sales liability ratio x includes the discount bill and the endorsement transfer bill in the liability total because there is a possibility of fund procurement through a flexible bill operation or the like.

[0088]

(Equation 25)

In the next step 638, if the target company is the manufacturing industry and the distribution industry, the inventory turnover period v is calculated by the following equation (26-1), and if it is the construction industry, the following equation (26-
2) Calculates the real replacement work period y, calculates the receivable turnover period z by the following equation (26-3) in the case of the real estate business, and calculates the modified current asset turnover period i in the case of the service business. Then, the decoration index calculation subroutine for dress decoration etc. is ended, and the routine proceeds to step 414 in FIG. The inventory turnover period v is an index to see how quickly the inventories turn into sales, and as long as the company is operating normally, the index should be 360 days (1 year) or more. It is unlikely to be. The real replacement work period y is an index for checking how many days of the actual replacement work money is equivalent to the sales, and it is unlikely that the relevant replacement work period will be 60 days (two months) or more. The sales receivable turnover period z is an index for observing the speed at which the receivables (trade receivables) obtained by operating activities such as accounts receivable and bills receivable are actually collected as cash. Is unlikely to be. The adjusted current asset turnover period i indicates how many days the adjusted current asset, which is an asset that can be converted into cash very easily and reliably, corresponds to the amount of sales. To see the liquidity at hand in line with the entity of the company It is unlikely that the index will be less than 30 days (one month).

[0090]

(Equation 26)

In step 414 in FIG. 4, the surface financial analysis index, the real financial analysis index, and the decoration index, etc., calculated by the surface financial analysis index calculation subroutine, the real financial analysis index calculation subroutine, and the decoration decoration adjustment subroutine, are evaluated. A rating / rating process subroutine for rating is executed. Here, the concept of evaluation in the rating / rating process subroutine will be briefly described with reference to FIG.
As shown in (A), each index of the surface financial analysis index is given a score of 5 to 0, and as shown in FIG. 18B, each index of the real financial analysis index is 10 to 0 or 5 to 5 respectively. You can get a positive score of 0. In contrast, FIG.
As shown in (C), since each of the decoration adjustment indicators measures the deviation of the financial statements from the actual financial condition and the vulnerability of the financial constitution, a negative score of 0 to -10 is given.

As shown in FIG. 10, in this scoring / rating process subroutine, in step 652, a scoring table as a first evaluation criterion is read according to the type of business of the target company (Table 2 below is a scoring table for the manufacturing industry). Yes), in the next step 654, the score table stored in the database server 13 is read, and
Each index of the surface financial analysis index, the real financial analysis index, and the decoration index is adjusted (graded), and step 6 is performed.
An operation of adding the point score of each index scored at 56 is executed (see also FIG. 18D).

[0093]

[Table 2]

In the next step 658, step 310
The debt information stored in the database server 113 is read out in step 670.
13 to obtain a score by reading the debt information score table as the second score criterion stored in 13 (see also FIG. 14). 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 classification target score for performing the rating is the debt information score, and a negative determination is made, in step 676, the classification target score is used as the financial analysis score, and the flow advances 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 payment is overdue even if the target company has a good financial standing.

Next, in step 678, as shown in Table 3 below, a credit classification table in which the degree of trust of the company is classified into a plurality is read out from the database server 113, and in the next step 680, the classification target score is determined. The credit rating of the company is determined by judging whether it belongs to the credit category, and in the next step 680, as shown in FIGS. 19 and 20, the image of the form related to the credit rating and the financial statements is converted to a PDF (Public Domain). Software), stored in the database server 113, and ends the rating / rating process subroutine, and ends the rating process subroutine and the rating process routine of FIG.

[0096]

[Table 3]

In step 208 of FIG. 2, it is determined whether the request is a download request from the computer terminal 102. If the determination is affirmative, in step 218, step 6 is executed.
At 80, the download process is executed by transmitting the image of the form related to the credit rating and the financial statements stored in the database server 13 to the request destination, and the credit rating routine ends. In order to specify the target company from the computer terminal 102, the store number of the self (shinkin bank) and the account number (customer number) of the target company may be input.

On the other hand, if a negative determination is made in step 208, step 210 or 2
It is determined whether the basic information received in step 04 and the financial information, additional information, and debt information received in the file information import processing subroutine are to be corrected. If the determination is affirmative, in step 220, the data is added or corrected. , And the corrected data is stored in the database server 113 to terminate the credit rating routine.
At 22, another process for responding to, for example, reference to the homepage of the database server 113 is executed, and the credit rating subroutine is terminated.

As described above, in the present embodiment, B / S,
Calculate the figures on the revised balance sheet and off-balance sheet revised balance sheet using P / L and A / I, and calculate the values from the three balance sheet figures, P / L and A / I figures Credit rating using multifaceted and multiple surface financial analysis indicators, real financial analysis indicators, and negative indicators such as the degree of divergence from B / S and P / L and the negative factors that indicate weakness in financial constitution Therefore, it is possible to provide a credit rating that reflects the financial status of small and medium enterprises. Moreover, in the present embodiment, when there is an item that is not input to the A / I, the estimated amount is calculated, so that a credit rating closer to the entity of the small and medium-sized enterprise can be performed than in the case of only B / S and P / L. . Furthermore, in this embodiment, since the classification target score is the smaller of the financial analysis score and the debt information score, it is possible to perform a credit rating taking into account the formal aspects of the payment status of the target company. .

In the present embodiment, the credit rating system on the network has been described. However, the above-described credit rating method is recorded on a recording medium, and the present invention is applied to a credit rating apparatus in which the recording medium is installed in a computer. You may do so. Further, in the present embodiment, the score is calculated after calculating the surface financial analysis index, the real financial analysis index, and the decoration index, but the score may be calculated for each index after calculating each index. , Adjusted balance sheet,
Although the off-balance sheet adjusted balance sheet is created after the rating process is completed (step 682), the balance sheet may be created before and after the calculation of the surface financial analysis index, the real financial analysis index, and the decoration decoration adjustment index. Good. Further, in the present embodiment, an example is described in which the network server 112 executes the rating processing subroutine.
In order to reduce the load, the rating process computer may execute the rating process. Further, in the present embodiment, the debt information is abbreviated to the corporate credit rating site 1
Although the example of transmission to 10 is shown, the shinkin bank may have debt information and a rating table for rating the information, and the rating described in the rating table may be transmitted as the debt information. The present invention is not limited to the above-described embodiment, and can adopt various aspects without departing from the scope of the claims.

As described above, according to the present invention, the plurality of second financial indices which represent the real financial constitution of a company from various aspects partially represent the first numerical values which represent the real numerical values in the balance sheet and the income statement. A plurality of third financial indicators, which are calculated based on the additional information and indicate the degree of deviation from the balance sheet entity, are based on the balance sheet and income statement figures, and the first and second financial indicators. Since the calculation is performed, it is possible to obtain an effect that the credit rating reflecting the substance of the company can be performed as compared with the case where the credit rating of the company is performed using only the first financial index.

[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 can be applied.

FIG. 2 is a flowchart of a credit rating routine executed by a network server of a corporate credit rating site according to the embodiment.

FIG. 3 is a flowchart of a file information import 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 a modified balance sheet numerical calculation subroutine showing details of step 404 of the rating processing subroutine.

FIG. 6 is a flowchart of an out-of-book added balance sheet numerical calculation subroutine showing details of step 406 of the rating processing subroutine.

FIG. 7 is a flowchart of a surface financial analysis index calculation subroutine showing details of step 408 of the rating processing subroutine.

FIG. 8 is a flowchart of a substantive financial analysis index calculation subroutine showing details of step 410 of the rating processing subroutine.

FIG. 9 is a flowchart of a dress decoration adjustment index calculation subroutine showing details of step 412 of the rating processing subroutine.

FIG. 10 is a flowchart of a rating / rating process subroutine showing details of step 414 of the rating process subroutine.

FIG. 11 is an explanatory diagram illustrating data of a balance sheet transmitted from a computer terminal to a corporate credit rating site.

FIG. 12 is an explanatory diagram for explaining data of a profit and loss statement transmitted from a computer terminal to a corporate credit rating site.

FIG. 13 is an explanatory diagram for explaining data of additional information transmitted from a computer terminal to a corporate credit rating site.

FIG. 14 is an explanatory diagram for explaining the concept of debt information transmitted from a computer terminal to a corporate credit rating site.

FIG. 15A is an explanatory diagram schematically illustrating a balance sheet, and FIG. 15B is an explanatory diagram schematically illustrating additional information.

FIG. 16A is an explanatory diagram schematically illustrating a process of creating a modified balance sheet, and FIG. 16B is an explanatory diagram schematically illustrating a modified balance sheet.

17A is an explanatory diagram schematically illustrating a process of creating an off-balance sheet added balance sheet, and FIG. 17B is an explanatory diagram schematically illustrating an off-balance sheet added balance sheet.

18A is an explanatory diagram schematically illustrating the relationship between a surface financial analysis index and a rating, FIG. 18B is an explanatory diagram schematically illustrating the relationship between a real financial analyzing index and a rating, and FIG. ) Is an explanatory diagram schematically illustrating the relationship between the decoration index and the like and the score.
(D) is an explanatory diagram of the financial analysis score total obtained by adding the scores of (A) to (C).

FIG. 19A is a PDF image showing a surface financial analysis index, a real financial analysis index, and an adjustment index such as dress decoration;
(B) is a PDF image after the evaluation of the surface financial analysis index, the real financial analysis index, and the adjustment index such as decoration.

FIG. 20 (A) is a PDF image of a balance sheet, FIG. 20 (B) is a PDF image of a modified balance sheet,
(C) is a PDF image of the off-balance sheet adjusted balance sheet.

[Explanation of symbols]

101 Network 102, 103 Computer Terminal 110 Corporate Credit Rating Site 111 Firewall 112 Network Server (First to Third Financial Index Calculation Means, Rating Addition Means, Judgment Means)

 ──────────────────────────────────────────────────続 き Continuing on the front page (72) Inventor Kei Kuroiwa 3-8-1 Kyobashi, Chuo-ku, Tokyo F-term in the Japan Shinkin Bank Association (reference) 5B055 CC11

Claims (10)

[Claims] Claims 1. A credit rating method for analyzing a financial statement of a company by a computer and performing a credit rating of the company, based on a value entered in a balance sheet and an income statement. Calculating a plurality of first financial indices representing the constitution in a multifaceted manner, and expressing the first numerical values on the balance sheet and the income statement and the first numerical values partially representing the real numerical values on the balance sheet and the income statement; Based on the additional information, calculate a plurality of second financial indices that represent the real financial constitution of the company from various aspects, and calculate the numerical values on the balance sheet and the income statement and the first financial indices.
And calculating a plurality of third financial indices representing the degree of deviation from the balance sheet and the income statement based on the second financial indices. The first to third financial indices are predetermined and weighted. A credit according to the first graded reference that has been made and adding the credits; and determining, according to the added score, which of a plurality of credit categories, which is a predetermined degree of credit of the company, belongs to. Rating method. 2. The second financial index is a first adjusted asset obtained by removing unhealthy assets on the balance sheet from the values on the balance sheet and the income statement and the first additional information, (1) calculating a liability and a first adjusted capital corresponding to the adjusted asset, and calculating based on the calculated values on the first adjusted balance sheet and the values on the balance sheet and the income statement. The credit rating method according to claim 1, wherein 3. The second financial index excludes unhealthy assets on the balance sheet from the figures on the balance sheet and the income statement and the first additional information and includes off-book assets. Calculating a second adjusted capital, including a second adjusted asset, an adjusted liability of the company's borrowings excluding the amount equivalent to equity, and a net income deemed to be off book;
The method according to claim 2, wherein the calculation is performed based on the numerical value on the modified balance sheet, the calculated numerical value on the second corrected balance sheet, and the numerical value on the balance sheet and the income statement. The credit rating method described. 4. The first additional information includes an unhealthy current asset calculated based on a turnover period, a convertible amount of other current assets, a shortfall of depreciation, an unrealized loss on securities and real estate, and an unrealized loss on investment. At least one of information on sound assets, investments other than the above-mentioned other investments, cash available, deferred assets cash available, borrowing status of representatives, off-balance sheet losses, and fixed asset deposits The credit rating method according to any one of claims 1 to 3, further comprising: 5. When all or a part of the first additional information is missing, the information of the missing portion is estimated by taking into account the current and past figures on the balance sheet and the income statement. 5. The method according to claim 1, wherein:
Credit rating method described in section. 6. The first scoring criterion comprises the first and second scoring criteria.
2. The financial index is a point element, and the third financial index is a deduction element.
A credit rating method according to any one of claims 1 to 5. 7. The credit rating method according to claim 1, wherein the third financial index differs depending on the type of business to which the company belongs. 8. Based on the input second additional information including delinquency information indicating delinquency of the payment of the business and debt information indicating borrowing and / or debt of the business, the credit of the business is determined based on the input second additional information. Scoring according to a second predetermined scoring standard for scoring from delinquency information and debt information,
8. The method according to claim 1, further comprising: comparing the score with a score added according to the first score criterion to determine to which of the credit categories the smaller score belongs.
Credit rating method according to any one of the above. 9. A computer-readable recording medium on which the credit rating method according to claim 1 is recorded. 10. A credit rating apparatus for analyzing a company's financial statements and performing a credit rating on the company, based on the entered balance sheet and profit / loss statement, and multiplying the company's financial condition in a multifaceted manner. A first financial index calculating means for calculating a plurality of first financial indices represented by: and a numerical value on the balance sheet and the profit and loss statement and a partial numerical value on the balance sheet and the profit and loss statement Second financial index calculating means for calculating a plurality of second financial indices representing the real financial constitution of the company in various aspects based on the first additional information, and numerical values on the balance sheet and the income statement, The first
And third financial index calculating means for calculating a plurality of third financial indices indicating the degree of deviation from the substance of the balance sheet and the income statement based on the first and third financial indices, and the first to third financial indices. Scoring means for scoring and adding a financial index according to a predetermined and weighted first scoring criterion; and classifying a predetermined degree of credit of the company into a plurality of categories according to the scoring added by the scoring means. And a determination means for determining which of the classified credits belongs to the credit classification device.