JP2004220554A - Credit management system, computer program, recording medium and credit management method - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide a credit management system promoting the liquidation of a credit held by a group affiliated company. <P>SOLUTION: This credit management system is so constituted that a credit overall management device 10 and a transfer credit management device 20 manage a credit transfer and a recovery of the transferred credit and invoice data of the group affiliated company corresponding to the transferred credit are input in the credit overall management device 10. The entrusted credit is recovered by a main account of Y Trust and Banking co., Ltd. so that the recovery information from the account is input in the credit overall management device 10. The credit included in the recovery information and the invoice data are erased thereby and the erasing result is transmitted from the credit overall management device 10 to the transfer credit management device 20, so that the recovery of the credit is managed. <P>COPYRIGHT: (C)2004,JPO&NCIPI

Description

  The present invention relates to a bond management system, a computer program, a recording medium, and a bond management method.

  In recent years, smooth cash flow has become the lifeblood of companies in recent management, and therefore it is necessary to make cash at hand as soon as possible. Correspondingly, liquidation of receivables (including securitization of receivables, but hereinafter referred to as “liquidation”) has come to be desired.

  In the liquidation of receivables, the assignee of the receivables is a receiver of the subject receivables and has a dual role as an issuer of liquidated products. In general, special purpose companies and trusts that are bankruptcy isolated “conduit bodies” are widely used.

  On the other hand, with the shift to a disclosure system that emphasizes consolidated accounting, there is a movement to liquidate the receivables of the parent company and also the receivables of consolidated subsidiaries.

  The special purpose company or trust that is the transferee of the above receivables must manage and collect the purchased receivables in order to distribute and redeem all securities or beneficiary rights sold to investors. However, when the assignee of the claim responsibilities manages and collects the claim, the more the number of receivables purchased, the more complicated it is to check whether or not the claim has been collected (clearing the billing statement based on the collected information). And the burden of paperwork is large. Therefore, some administrative supplementary measures by the original holder of the claim are indispensable.

  On the other hand, if liquidation of the receivables held by consolidated subsidiaries is also considered, the above-mentioned subsidiaries will have to rely on the creditworthiness of the parent company, the bias of the receivable pool, or the liquidation of receivables held by the subsidiaries. In cases where disadvantageous conditions are likely to be set, it is not possible to securitize and securitize the receivables of a subsidiary in the end, and some consolidated subsidiaries inevitably pull their parent company or other consolidated subsidiaries in the consolidated financial results Will come out.

  On the other hand, if some of the receivables owned by these parent and child group affiliates are transferred collectively and liquidated, the creditworthiness of the parent company can be used or the creditworthiness of the receivable pool improves, Efficient liquidation of receivables will be achieved.

  SUMMARY OF THE INVENTION The present invention has been made in view of the above problems, and a first object of the present invention is to assign a burden of management work for liquidated receivables to the original holder of the receivables so that the receivables can be liquidated. And to provide a method and apparatus for managing claims. A second object of the present invention is to provide a receivables management system and a receivables management method capable of promoting liquidation of receivables held by group affiliates.

  In addition, the present invention also proposes a computer program and a recording medium to be executed by a predetermined device of the above-mentioned claim management system.

Therefore, the configuration of the present invention is:
A host computer that sets up and manages each account, and a general manager of receivables that manages receivables for the purpose of collective transfer (collective transfer of receivables to a large number of debtors collectively; hereinafter, collective transfer) A loan management system in which the management of the loan transfer and the collection management of the transferred loan are performed between the management device and the transferred loan management device in which the collection of the collectively transferred loans is managed,
The claim statement data of the receivables transferred in a lump are input to the above-mentioned receivables central management device and stored therein,
When collecting the transferred receivables, if the account of the recipient of the receivables is set as the collection destination in the above-mentioned host computer, the collection information from the host computer which manages the account ultimately becomes the above-mentioned general receivable management. By being input to the device, the receivables management device performs a reconciliation process between the receivable included in the collection information and the billing statement data,
The result of the clearing process is sent to the transferred receivables management device by the relevant receivables management device, and the final collection and management of receivables is performed (recovery management processes such as settlement of redemption money are performed). Basic features.

  First, if the collection of receivables is through the account of the company that originally owned them (including the case of a subsidiary of a group affiliate), the company that collected the receivables before collecting all receivables Should the bankruptcy occur, the person who receives these claims would be at risk of not being able to recover them. Therefore, as a premise of the above configuration, the transferred company is managed by the above-mentioned company (including the parent company and its affiliates), but is not collected, and the account set by the receivable receiver is specified as the collection destination. , The original creditor will not be credited for the claim but will need to be credited directly to the account set up by the assignee (assuming such a collection method, the transferee of these claims If a company that is the original holder of a loan and outsources the management goes bankrupt, there is no risk that the loan will not be collected.

  According to the configuration of the present invention that is based on the premise, the collection information is finally input from the host computer that manages the set account to the receivables general management device, where it is included in the collection information. With respect to the receivables to be transferred, the reconciliation processing of the receivables transferred in a lump with the claim detail data is performed by the general receivables management apparatus, and the result of the reconciliation processing is transmitted from the general receivables management apparatus to the receivables management apparatus. Then, the collection and management processing of the receivable is performed there, so that the work processing (removal processing of the billing statement data) on the side that has received the receivable can also be performed very efficiently.

  Accordingly, collective liquidation of receivables is promoted, and when the collective liquidation processing is performed on the receivables held by the group affiliates, the financial condition of the group affiliates can be further improved. Become like

The structure of claim 2 stipulates a case in which the collective liquidation process is performed on the receivables held by the group affiliated company by the group supervising company. That is,
A host computer that sets up and manages each account, a credit management device that manages the loans of group affiliates for the purpose of collective transfer, and a transfer that manages the collection of the collectively transferred receivables This is a receivables management system that manages the transfer of receivables and collects and manages transferred receivables with the receivables management device.
Claim statement data of the group affiliate company corresponding to the transferred receivables is input to the above receivables management device and stored therein,
When collecting the transferred receivables, if the account of the recipient of the receivables is set as the collection destination in the above-mentioned host computer, the collection information from the host computer which manages the account ultimately becomes the above-mentioned general receivable management. By being input to the device, the receivables management device performs a reconciliation process with the billing statement data of the group affiliate for the receivables included in the collection information,
The result of the clearing process is sent to the transferred loan management device by the general loan management device, and the collection and management process of the loan is performed.

The configuration of claim 3 proposes a transferable receivables management device used in the system configuration of claim 1 or claim 2.
The transfer receivables management device includes:
Rate storage means for storing the discount rate of the transferred receivables,
The above discount rate is read out and multiplied for each of the receivables transferred in a lump, and the respective discount fees are calculated.These discount fees are subtracted from the individual receivable amounts to calculate the transfer price And the transfer price calculation means to be provided.

  When these claims are put together and transferred from a person who has a plurality of claims, the method of calculating the transfer price is processed as follows according to the above configuration. That is, the discount rate is read out from the rate storage means and is multiplied by the amount of each loan, to calculate each discount fee. This will be deducted from the amount of receivables, and the transfer price will be calculated. The transfer price will be paid accordingly. The reason why the discount fee is deducted in this way is before the expiration of the receivable, and it is necessary to deduct the amount corresponding to the interest rate and convert it to the present value.

  When the receivables are collectively transferred from the group affiliated company, the discount rate stored in the rate storage means may be uniformly defined for each group of the group affiliated companies with respect to the transferred loans.

Similarly, the configuration of claim 4 proposes a transferable receivables management device used in the system configuration of claim 1 or claim 2,
The transfer receivables management device includes:
A rate storage means for storing a retained rate and a discount rate of the transferred loan;
The above-retained payment rate and discount rate are read out from the lump-sum transferred receivables and multiplied by them, respectively, to calculate the respective retained payments and discount fees.These retained payments and discounts are calculated from the individual receivables. A transfer price calculating means by which fees are deducted from each other and the amounts of these transfer prices are calculated;
Claim data storing means in which claim data such as at least the original creditor, debtor, amount of claim, collection date, etc. of each of the above claims, retained payment amount, discount fee, amount of transfer price, etc. are stored,
The collection amount of the receivables collected up to the collection date is compared with the receivable amount of the corresponding receivable, and according to the comparison result, a settlement process with the amount of the retained payment is performed. It is provided that there is provided a settlement means for performing the above-mentioned receivables data update processing.

  The difference from the structure of claim 3 is that, at the time of calculating the first transfer price, the amount of retained payments is calculated, the transfer price of those receivables is determined, and the final collection amount is determined, That is, the amount is compared with the amount of the corresponding receivable, and the settlement process with the amount of the retained payment is performed according to the comparison result.

  As is clear from the above description, the above-mentioned reserved amount is set so that even if one or more of the receivables is defaulted (burned) in the future, the payment at a fixed rate is reserved in advance. By subtracting the reserved amount from the receivable amount, it is possible to prevent the side that has received the receivable from suffering any damage.

  However, as will be described later, if there is no default, the entire amount will be redeemed. Conversely, if the default amount exceeds the range of the retained payment amount, the excess amount will be transferred to the recipient of the receivables, or, as shown in the examples described below, the receivables will be transferred to trust, The trust beneficiary right is treated as a loss on the side to which the trust beneficiary is ultimately transferred, and is stored in the receivable data storage means as a loss.

  In addition, when receivables are transferred collectively (collectively), if there is a default in some of them, the above settlement means calculates whether or not it falls within the range of the total amount of retained payments, and within that range, If it is calculated that the amount can be settled, the settlement means may deduct the amount from the total reserved amount and calculate the remaining amount as a redemption amount to the side to which the receivable has been transferred. If such reimbursement is made to a group affiliate (for example, parent company), then it is a matter within the group affiliate (for example, within a group such as parent company and affiliated subsidiary). Will be.

  In any case, since the amount of the transfer price is calculated by the above-mentioned transfer price calculating means, the transfer price is calculated on the side to which the above-mentioned receivables have been transferred, or as shown in the embodiment described later. Will be transferred to the trust, and the trust beneficiary right will be paid from the party who ultimately received the trust to the party who transferred the claim. When the transfer price is paid to the group affiliate, the group affiliate actually pays / receives the price between the parent company (controlling company) and the affiliated subsidiary (controlled company), for example. May be performed, but may be performed only by the processing of the balance book and data of the journal between the parent company (controlling company) and the related subsidiary (controlled company) by the receivables management device. good.

  Before and after the calculation of the amount, at least the credit conditions such as the original creditor, debtor, amount of the loan, collection date, etc. of each of the above-mentioned receivables, the amount of retained payments, discount fees, the amount of the transfer price, etc. It is stored in the credit data storage means. This claim data storage means is also used to store the loss amount of the party to which the claim has been transferred, as described above.

  Thereafter, the collection amount of the receivables collected up to the collection date is compared with the receivable amount of the receivable corresponding to the collection amount by the settlement means, and the settlement amount is settled with the reserved amount according to the comparison result. At the same time, the corresponding credit data is updated in the credit data storage means. The settlement result is as described above.

  In other words, if the amount of any receivables is equal to the collection amount at the time of the settlement by the settlement means, the retained amount is regarded as the redemption amount to be repaid to the person who has transferred the receivables. (Claim 5).

  Also, at the time of the settlement process by the above settlement means, if the amount of the receivable of any receivable is larger than the collection amount and the retained amount is larger than the amount of (receivable amount-collected amount), the amount of the receivable is subtracted from the amount of the retained amount. The amount obtained by subtracting the (collected amount) is calculated by the settlement means as a redemption amount to be redeemed by the person who has transferred the receivable (claim 6).

  Further, at the time of settlement by the above settlement means, if the amount of the receivable of any receivable is larger than the collected amount and the retained amount of payment is smaller than the amount of (receivable amount-collected amount), the amount of (receivable amount-collected amount) The amount obtained by subtracting the reserved amount from is calculated once by the settlement means, and is stored in the receivables data storage means of the transferred receivables management apparatus as a loss (claim 7).

  When all the receivables are settled by the settlement means, the settlement means (repayment or loss handling processing) is performed by the settlement means according to the sum of the redemption amount and the deductible amount once calculated. (Claim 8).

  In the same manner as described above, the reserved payment rate and the discount rate stored in the rate storage means can be uniformly defined for the transferred receivables for each group of the group affiliates.

  The configurations according to claims 9 to 14 are read out and executed by a computer to be used in the system configuration according to claim 1 or claim 2, corresponding to the configurations according to claims 3 to 8. The purpose of the present invention is to propose a computer program to be a transferable receivables management device.

  In other words, as a configuration for solving the above-described problem, the processing in each configuration of the transferable debt management device defined in claims 3 to 8 is executed using the configuration of the computer, and is read by the computer. The present invention discloses a computer program that can be executed by a computer. Needless to say, these configurations may be provided not only as a computer program but also as a configuration (claim 15) of a recording medium storing a program having a similar function, as described later. In this case, the computer may be a general-purpose computer including the configuration of the central processing unit, or may include a dedicated machine or the like dedicated to a specific process. There is no particular limitation as long as it is accompanied.

  When such a program for causing a computer to execute each of the above processes is read out by the computer, a process similar to any one of the processes in the apparatus configuration defined in claims 3 to 8 is executed. become.

  In addition, by executing the computer program using the existing hardware resources, the configuration of the transferable credit management device as defined in claims 3 to 8 as a new application can be easily executed with the existing hardware. become able to. Further, by recording such a computer program on the above-mentioned recording medium, the computer program can be easily distributed and sold as a software product. In addition, the configuration of the recording medium may be an internal storage device such as a RAM or a ROM or an external storage device such as a hard disk, in addition to the above-described format. Needless to say, it is included in the recording medium defined in the present invention.

  The function of executing a part of the processing described in claims 9 to 14 may be a function incorporated in a computer (a function incorporated in a computer as hardware. (The functions may be realized by an operating system or another application program incorporated in the computer.) The program may include an instruction to call or link a function performed by the computer. good.

  This is because a part of each processing defined in claims 9 to 14 is substituted by a part of a function achieved by, for example, an operating system, and a program or a module for realizing the function is not included. Although not directly recorded, if some of the functions of the operating system that achieve those functions are called or linked, the configuration is substantially the same.

  In addition to being used by itself, the program described above can be recorded on a recording medium, distributed or sold, and transmitted by communication or the like, as described later, and can be transferred.

Of these, the configuration of claim 9 corresponds to the configuration of claim 3 described above.
By being read and executed by the computer, the computer functions as a data storage unit that stores the discount rate and a calculation unit that calculates the discount fee and the transfer price.
Reading a discount rate of the transferred loan from the data storage means;
By the arithmetic means, each discount amount is calculated by multiplying the amount of each of the receivables to be collected in a lump and transferred in a lump by the readout discount rate, And a step of subtracting each of these discount charges from the amount of each individual loan to calculate the amount of the transfer price.

The configuration of claim 10 corresponds to the configuration of claim 4 described above.
When read and executed by the computer, the computer stores data for storing the payment reserve rate, discount rate, collection conditions, payment reserve amount, discount fee, and receivable data; By calculating the transfer price, calculating the transfer price, and performing the settlement process regarding the amount of the retained payment,
From the data storage means, a step of reading out the reserved rate and discount rate of the transferred loan;
The above-mentioned arithmetic means multiplies each of the receivables of the receivables scheduled to be collected in the future, which are collectively transferred in a lump, by the read-out reserved rate and the discount rate, respectively, so that the respective retained reserves are multiplied. Calculating the amount of the transfer and calculating the amount of the transfer price by subtracting the amount of the retained payment and the amount of the discount from the individual receivable amount, respectively.
A step in which the data storage means stores at least credit data such as collection conditions such as the original creditor, debtor, credit amount, and collection date of each of the credits, reserves paid, discount charges, and the amount of the transfer price; ,
The calculating means compares the collection amount of the receivables collected up to the collection date with the receivable amount of the corresponding receivables, and, based on the result of the comparison, performs a settlement process with the amount of retained payments. And the step of performing the above-described renewal processing of the corresponding claim data in the above.

  The structure of claim 11 corresponds to the structure of claim 5, and specifically, when the settlement processing is performed by the calculation means, the amount of any loan is equal to the amount collected. In this case, the reserved amount is calculated by the calculating means as a redemption amount to be redeemed by a person who has transferred the receivable.

  The structure of claim 12 corresponds to the structure of claim 6, and specifically, when the settlement processing is performed by the arithmetic means, the amount of any loan is larger than the collection amount, In addition, when the retained amount is larger than the amount of (receivable amount-collected amount), the amount obtained by subtracting the amount of (receivable amount-collected amount) from the retained amount is redeemed to the person who transferred the receivable. The repayment amount is calculated by the calculation means.

  The structure of claim 13 corresponds to the structure of claim 7, and specifically, when the settlement processing is performed by the arithmetic means, the amount of a claim of any claim is larger than the collection amount, In addition, when the retained amount is smaller than the amount of (receivable amount-recovered amount), the amount obtained by subtracting the retained amount from the amount of (receivable amount-recovered amount) is once calculated by the calculating means, and the data is stored. It is characterized in that it is stored in the means as a loss.

  The structure of claim 14 corresponds to the structure of claim 8. Specifically, when the settlement processing is performed on all the receivables by the arithmetic means, the redemption amount once calculated is calculated. In accordance with the sum total of the total and the loss amount, the calculation means performs the settlement process (repayment or loss treatment).

  Furthermore, the configuration of claim 15 defines a computer-readable recording medium storing the computer program according to any one of claims 9 to 14 as described above. That is, these computer programs are stored in a recording medium, and can be used as a transaction target or actually executed.

  A computer constituting each device (or each means) of the system and a computer executing a program (or a program read from the recording medium) are constituted by a plurality of computers (a plurality of servers, etc.) constituting a network. The processing performed by each of the components (or each means) may be set in a program so as to be executed in a distributed manner (via an appropriate communication configuration if necessary) in those computers. Although good, the invention is not limited to this, and these may be constituted by one configuration (such as a stand-alone computer).

  In addition, the configurations of claims 16 and 17 redefine the configuration of the claim management system of claims 1 and 2 as a configuration of a method.

That is, the configuration of the claim management method of claim 16 corresponds to the configuration of claim 1 described above, and more specifically,
A host computer that sets and manages each account, a general loan management device that manages the transfer of loans for the purpose of collective transfer, and a transfer credit management device that manages the collection of the collectively transferred loans Is a method of managing the transfer of receivables and the management of collection of transferred receivables.
Claim details data of the receivables transferred in a lump are input to the receivables central management device and stored therein;
When collecting the transferred loan, if the account of the transferee is set as the collection destination in the host computer, the collection information from the host computer that manages the account is finally collected by the credit management device. Is input by the receivables central management device, the receivables included in the collection information, the step of performing the reconciliation process of the claim statement data,
The result of the clearing process is sent to the transferred loan managing device by the general loan managing device to perform the final collection management of the loan.

  The structure of the claim management method according to claim 17 corresponds to the structure of claim 2 described above. More specifically, in the transfer management of claims by the claim management device, the claims of group affiliates are collected. When the lump-sum transfer is made, a loan management process is performed on the receivables by the receivables management device between the group affiliate and the supervising company.

  As described above, according to the claim management system, the computer program, the recording medium, and the claim management method according to claims 1 to 17 of the present invention, the load of the work of managing the liquidated claims is transferred to the transfer source side. , It is possible to achieve an excellent effect that the liquidation of receivables can be further promoted. In addition, if some of the receivables owned by group affiliates such as parents and children are transferred and securitized, the creditworthiness of the parent company can be used and the receivables held by group affiliates can be liquidated. It will be planned.

Hereinafter, embodiments of the present invention will be described with reference to the drawings.
[Example 1]
FIG. 1 to FIG. 3 are explanatory diagrams of the configuration of an embodiment of the present invention.

  It is easy to understand the scheme on which the configuration of this embodiment is used first, and it will be described in detail below.

  In this configuration, as shown in FIG. 2, the parent company X is the controlling company, and the affiliated companies A, B, and C are the controlling companies based thereon, thereby forming a group affiliated company. Not only lending and borrowing of funds within the group between the parent company X and the related subsidiaries A, B and C, but also payments from outside the group and withdrawals outside the group, to the parent company X or to the parent company X In the general credit management apparatus 10 of the parent company X, a loan book management process in which a balance book process is automatically performed between parent and subsidiary companies is performed.

  In the liquidation of receivables, the transferee of the receivables, which will serve as both a receiver of receivables and an issuer of liquidation products, is a special purpose company or a special purpose company with bankruptcy quarantine measures. It is common for a trust to be responsible. If the trust bank becomes the transferee of the claim, the transferor of the claim further transfers the trust beneficiary right acquired through the transfer to the investor (including the special purpose company mentioned above), thereby Cash can be achieved.

  In this example, receivables such as accounts receivable and bill receivables held by these group affiliates are grouped together in this group, and the trust beneficiary right is acquired by collectively transferring the trust to the Y trust bank. These group affiliates have contracted with the special purpose company SPC to transfer the acquired trust beneficiary rights to the special purpose company SPC in order to improve cash flow by cashing in early. As a process for this, each of the billing statement data (representing the breakdown of the claims on the debtors A ', B' and C ') from the terminals 11, 12 and 13 of the subsidiaries A, B and C are converted to the parent company X The receivables are transferred to the company's general credit management device 10 and stored therein. Based on the data, collective trust transfer credit data is created by the general credit management device 10 and stored therein. Then, the collective trust transfer receivables data is transferred to a transfer receivables management device 20 of the Y trust bank, which will be described later, which has received the trust for the receivables from the group affiliated company.

  As described above, the trust beneficiary right issued by the Y trust bank is received by the parent company X and further transferred to the special purpose company SPC. The special purpose company SPC securitizes the trust beneficiary right purchased and sells it to investors α, β and γ, etc., and pays the proceeds of the transfer of the trust beneficiary right to the above-mentioned parent company X using the transfer money as a source. (Liquidation of receivables; however, as will be described later, the calculation of the transfer proceeds of the trust beneficiary right is performed by the transferred receivables management device 20 of the Y Trust Bank, but the transfer instruction on the amount of the payment is made by the special purpose company. It is received at the terminal 40 of the SPC, and further transmitted to the financial institution host 30 from there, and is transferred from the account of the special purpose company SPC to the account of the parent company X by the financial institution host 30 based on the instruction). Of course, these investors α, β, γ, etc. will receive the interest equivalent to the term profit as the dividend.

  In the configuration of this embodiment, as shown in FIG. 2, the trust collection processing is performed by the Y trust bank, and the special purpose company SPC executes the securitization sale of the trust beneficiary right and the dividend processing to the investor. Will be performed exclusively. Further, the receivables are temporarily transferred to the trust bank Y in a lump, whereby the trust beneficiary right acquired by the parent company X is further transferred from the parent company X to the special purpose company SPC.

  In view of this, the Y trust bank is provided with a transferable debt management device 20, which performs debt collection management. However, in the configuration of the present embodiment, as will be described later, with respect to the substantial collection and management of receivables, the subsidiaries A, B and C, which are the original creditors of the respective debtors A ′, B ′ and C ′, A contract made by the company has been signed between the parent company of the group affiliated company and the Y trust bank.

  In addition, the debtors A ', B' and C 'are to make a transfer to the account held by Y Trust Bank as payment of debts in accordance with the instructions of the original creditors A, B and C. .

  The account (main account) held by the Y trust bank is set in the financial institution by the transaction financial institution host 30 (in which the financial institution host 30 is installed), and the account of the parent company X is also the same financial institution. It is assumed that an account of the special purpose company SPC is set in the financial institution by the institution host 30 and that the account of the special purpose company SPC is also set in the financial institution and managed by the financial institution host 30.

  In the above-described configuration, as described above, when the credit is directly paid to the set account of the side that has received the receivable (Y trust bank side), it may be difficult to know which debtor has received the payment. Therefore, in addition to the main account of the trust bank set as the collection destination on the transfer side of the receivables, virtual accounts a and b of the transfer sides of the receivables set for each of the debtors A ', B' and C ' And c are set in the financial institution host 30, and when the credit processing is performed on each of these virtual accounts a, b, and c for the receivables, the financial institution host 30 that manages these accounts As a result, the deposit amount is transferred to the main account. In that case, the payment information is transmitted from the financial institution host 30 as the collection information, and finally received by the general receivables management device 10, and is compared with the billing statement data on the general receivables management device 10 to be applied. Processing (processing such as clearing of billing statement data).

  With such a configuration, when each debtor A ', B', and C 'makes a payment for the receivable, the receivable receiving side Y set for each debtor A', B ', and C' is set. Deposits are made to the virtual accounts a, b and c of the trust bank, and the deposits are made as they are by the processing of the financial institution host 30 managing the main account and the virtual account and the integrated credit management device 10. Since the information becomes the above-mentioned collection information and is transferred to the main account of the above-mentioned receivable transferee Y trust bank, not only is the collection of the receivable surely performed, but also from which debtors A ', B' and C ' By knowing whether the payment is for a receivable or a bill receivable, the receivables central management device 10 can easily perform the reconciliation process with the billing statement data corresponding to the debt.

  In addition, in the Y-trust bank on the side of receiving the receivables (as the paperwork in the receivables receivable management device 20), the receivables included in the collected information and corresponding to the receivables performed by the receivables general management device 10 side Since the processing result of the reconciliation process with the billing statement data only needs to be sent to the transferred receivables management device 20, the paperwork of the collection and management of the receivables can be easily performed, and the receivables transfer side The benefits of Y Trust Bank will increase.

  As described above, in this example, the lump-sum trust transfer created by the general receivables management apparatus 10 from the billing statement data of the subsidiaries A, B and C and transferred to the receivables management 20 of the Y trust bank. Based on the credit data, for each credit data included in the data, the financial institution host 30 sets the virtual accounts Y, B, and C of the trust bank as payees of the debt. . With such an account setting, when debts are paid from the debtors A ', B' and C ', it is possible to immediately know from which debtor the debt has been collected.

  Immediately after the setting of the virtual account, the account number of the virtual account is sent by the financial institution host 30 to the general receivables management device 10 and stored together with the billing statement data. To facilitate processing). In addition, the payment to each account is performed by the financial institution host 30 by the financial institution host 30 together with the deposit at least by the fact of deposit into the account, the account number of the virtual account, the date and the deposit amount as the collection information. Will be transferred to the main account of the parent company X, and the collection information will be transferred to the credit management apparatus 10 of the parent company X via the financial institution host 30.

The configuration of the present embodiment will be described in detail based on the above premise.
As described above, the affiliated company A, which is a member of the group, has provided the debtor A 'with 20 million yen of accounts receivable to be paid on November 30, 2002 (payment date) as of September 24, 2002. B also has a receivable of 100 million yen to be paid on November 30, 2002 to debtor B 'as of September 24, 2002. As of September 24, 2002, the company had receivables payable on November 30, 2002, of ¥ 60 million to debtor C '.

  Then, the subsidiaries A, B, and C transfer their receivables to the parent company X, which is the controlling company of the group, and perform the balance book processing on the receivables managing device 10, and the parent company X Through the company, transfer the trust to Y Trust Bank in a lump. Thereby, the parent company X acquires the trust beneficiary right (priority beneficiary right and subordinate beneficiary right). Further, the parent company X transfers the priority beneficiary rights that form part of the trust beneficiary rights to the special purpose company SPC. The subordinate beneficiary right is set as the amount obtained by multiplying the total trust beneficiary right by the reserved payment rate (or subordinated ratio), that is, the amount of suspended payment.

  The contract was made with September 25, 2002 as the transfer date (scheduled date of purchase from the special purpose company SPC), and the settlement date as December 25, 2002, as described above. Therefore, the receivables are transferred from the parent company X to the trust bank L at once, and the priority beneficiary rights are transferred to the special purpose company SPC. As described above, the special purpose company SPC issues securities to reserve priority beneficiary rights and sells them to investors α, β, and γ.

  As shown in FIG. 1, operators of subsidiaries A, B and C use their own terminals 11, 12 and 13 to transfer the receivables of the group affiliated companies in a lump-sum trust. The billing statement data accompanying the receivables receivable transfer is transferred to the central management device 10.

  The general credit management apparatus 10 includes a billing statement data storage unit (not shown), in which at least collection conditions such as the original creditor, debtor, amount of credit, and collection date of each of the above-mentioned credits are provided. Claim data is stored as billing statement data, and these data are used for reconciliation processing with the claim data included in the collection information sent later when the claim is collected.

  As will be described later, the billing statement data storage unit stores the subordinate beneficiary right amount (that is, the payment suspension amount), the discount fee, and the transfer fee, which are transferred at the stage of receiving the transfer fee for the trust beneficiary right. Are also stored together as a part of the receivables data, and at the same time, the total amount of the recoveries collected for those receivables and the scheduled settlement date for the settlement of the transfer money (in this example, 2002) (December 25, 2008) is also stored in the billing statement data storage unit of the integrated credit management device 10 and the credit data storage unit 26 of the transferred credit management device 20 described later.

  After that, the credit general management device 10 sends the collective trust transfer credit data created based on the billing specification data to the transfer credit management device 20, as shown in FIG.

  As shown in FIGS. 4 to 7, the transferable credit management device 20 includes an arithmetic unit 21 configured by a CPU, a data storage unit 24 configured by an external storage device such as a hard disk, 10 and a communication unit 27 serving as a communication interface connected to the outside such as the financial institution host 30 via a communication line. Although not shown, it is necessary to provide a working area for the arithmetic unit 21. RAM for storing various flags, coefficients, etc., ROM for storing program modules necessary for hardware control of the apparatus 20, external output units such as CRTs and printers, input units such as keyboards and mice, etc. Is provided.

  Further, the data storage unit 24 stores a rate storage unit 25 in which a retained rate and a discount rate of the transferred receivable are stored, and collection conditions such as at least the original creditor, debtor, receivable amount, and collection date of each of the receivables. And a credit data storage unit 26 in which credit data such as the amount of retained payments, a discount fee, and the amount of a transfer money is stored, is provided as a part of the data storage configuration.

  Further, the calculation unit 21 reads out the retained payment rate and the discount rate from the amount of the receivables transferred in the lump trust and multiplies them by the receivable payment rate and the discount rate, thereby calculating the respective retained payment amount and the discount fee. The transfer amount calculation unit 22 that calculates the amount of the transfer proceeds by subtracting the amount of the retained payment and the discount fee from the amount of the bond, respectively, and the amount of the bond corresponding to the collection amount of the bond included in the collection information. The settlement unit 23, which performs a settlement process with the amount of the retained payment in accordance with the comparison result and updates the corresponding claim data in the claim data storage unit 26, includes an operation configuration. It is provided as a part.

  When the receivables data of the lump-sum trust transfer is transferred to the receivables receivable management device 20 by the receivables supervising device 10, as shown in FIG. Via the section 21, it is stored in the above-mentioned claim data storage section 26. As a result, the claim data storage unit 26 stores, as the claim data, at least the original creditor, the debtor, the amount of the claim, the collection date and the like of each of the claims, and the like.

  Next, as shown in FIG. 5, the transfer price calculation unit 22 reads out the above-mentioned reserved rate and discount rate corresponding to the receivables of the group affiliates transferred in the lump-sum trust from the rate storage unit 25 (these are described below). The rates are graded for each group and stored in the rate storage unit 25 from the beginning), and the respective amount of receivables is calculated by multiplying the amount of each of the receivables. The retained amount paid and the discount fee are deducted, respectively, and the amount of these transfer proceeds is calculated.

  In this example, the reserve ratio of the group having the company X as a parent company is 15%, and the discount rate is 0.50%, which are stored in the data table of the rate storage unit 25. For this reason, the retained amount of the loan to debtor A 'is 3 million yen and the discount fee is 21,191 yen (the calculation period is from the purchase date September 25, 2002 to the settlement date December 25, 2002). During the day), the retained amount of claims to debtor B 'is 15 million yen and the discount fee is 105,958 yen (same as above), and the retained amount of claims to debtor C' is 9 million yen and discounted The fee was 63,575 yen (same as above), and the initial transfer money was calculated as 16,978,809 yen, 8,489,442 yen, and 509,346,425 yen, respectively, for a total of 150 thousand yen. It will be 2,809,276 yen.

  As shown in FIG. 1, the calculation unit 21 transfers the receivables in a lump sum trust to the special purpose company SPC through the communication unit 27 (in other words, transfers the trust beneficiary right). An instruction is issued to transfer the transfer money to the account of the parent company X of the group affiliated company. Based on this, the special purpose company SPC issues an instruction from the terminal 40 to the financial institution host 30 to transfer the transfer money to the account of the parent company X.

  As described above, the transfer price calculation unit 22 multiplies each of the receivable amounts by the read reserve and discount rates to calculate the respective retained amounts and discount charges, and calculates these reserve amounts and discount charges from the individual receivable amounts. The process of deducting the reserved amount and the discount fee of the above is performed for the following reasons.

  That is, the discount fee is deducted before the redemption date of the receivables, and it is necessary to deduct the amount corresponding to the interest rate and convert it to the present value. In this example, the discount rate stored in the rate storage unit 25 is uniformly defined for the transferred receivables for each group of group affiliates.

  Also, the amount of retained earnings based on the subordinated beneficiary right is deducted from the proceeds from the transfer, when the final collection amount is determined, there is a difference between the collection amount and the amount of the corresponding receivable, This is to minimize the risk of the side that has received the receivables, or the side in which those receivables have been transferred to a trust and ultimately received the trust beneficiary right (in this example, the special purpose company SPC). In other words, the reason for deducting the amount of retained payments is that even if one or more of the receivables defaults (burns) in the future, by retaining the payment at a fixed rate in advance, This is to prevent the party who ultimately transferred the claim or the trust beneficiary right from suffering damage.

  In any case, the transfer price calculation unit 22 calculates the transfer price. Based on this, the transfer instruction is output to the terminal 40 of the special purpose company SPC, and when the transfer instruction is transferred by the special purpose company SPC via the terminal 40, the transfer money is It will be transferred from the account of the special purpose company SPC to the account of the parent company X of the above group. In this example, the parent company X and the related subsidiaries A, B, and C within the group affiliated company use the above-mentioned receivables management device 10 to distribute the transfer proceeds, that is, to each affiliated subsidiary. Should be paid for each transferred loan amount by subtracting the above-mentioned discount fees and retained amounts, but in this example, as described above, Only the balance book data processing and the journal book data processing between the parent company X and the related subsidiaries A, B and C are performed.

  That is, in the case where the transfer money is received in the account of the parent company X, in this example, as described above, the receivables are managed by the receivables management device 10 as cash to the debit and receivable to the lender for each receivable. Booked as borrowings to subsidiaries to receive proceeds from the transfer.

  Immediately before and after the calculation of the transfer money, the loan data storage unit 26 stores at least the bond data relating to the reserved amount of each bond, the discount fee, the amount of the transfer money, and the like.

  On the other hand, before the collection date of each receivable (November 30, 2002), the subsidiaries A, B and C, which were the original creditors, as shown in FIG. By B 'and C', payment request (payment / transfer of money for each receivable) to virtual accounts a, b and c designated for each debtor by the collection date. I do.

  When each of the debtors A ', B' and C 'deposits and transfers money to each designated virtual account in accordance therewith, the financial institution host 30 causes the transaction financial institution to receive the payment information (each payment date, The payment source, the payment amount, and the virtual account number) are transmitted as collection information to the main account side of Y Trust Bank, and the payment / transfer amounts are transferred to the main account as the collection amount.

  The collection information including the data of the collection amount thus obtained is sent by the financial institution host 30 to the integrated credit management device 10 side. When the collection information is input, the claim general management device 10 compares the above-mentioned billing detail data of the claims that have been collectively transferred to the group-related company having company X as a parent company and at least the account number and the amount of the virtual account. And the payment for each receivable is completed or the reconciliation process is executed there. As described above, since the account number of the virtual account is already stored together with each billing statement data stored in the billing statement data storage unit of the integrated credit management device 10, the matching process with the collection information is performed. Is performed immediately, and the erasing process is executed promptly.

  As shown in FIGS. 3 and 6, the result of the reconciliation process is sent to the transferred receivables management device 20 by the receivables general management device 10 together with the collection information. Then, the calculation unit 21 of the transferred loan management device 20 refers to the reconciliation processing result and the credit data stored in the credit data storage unit 26 to perform the loan collection management process. At this time, the trust bank reports the redemption of the trust beneficiary right to the special purpose company SPC. At that time, the transferred receivables management device 20 instructs the financial institution host 30 to transfer the collected money from the main account of the Y trust bank to the account of the special purpose company SPC. Will be executed (redemption of trust beneficiary right). On the other hand, whether or not a default has occurred can be determined by the above matching process, but can also be determined by the following settlement process.

  That is, the settlement unit 23 of the transferred loan management device 20 compares the collection amount of the bond included in the collection information with the bond amount of the corresponding bond, and stores it in the bond data storage unit 26 according to the comparison result. The settlement processing of the transferred money data and the amount of the reserved money is performed.

  At that time, if no default is generated at all, the entire amount is stored in the receivable data storage unit 26 as the amount to be redeemed later, if the default is generated, and if the default is within the range of the above reserved amount, the difference is temporarily stored. Become. Conversely, if the default amount exceeds the range of the retained amount, the excess amount is temporarily stored in the receivable data storage unit 26 as a loss amount at which the special purpose company SPC bears the risk. Become.

  In this example, the receivables are transferred (collectively) as a group as a whole, so even if a part of them is defaulted, the receivables of the group as a whole (= subordinate beneficiary rights) If it falls within the range, the settlement unit 23 subtracts it from the reserved amount of the entire group, and calculates the remainder as the amount to be redeemed to the parent company X. In the case where such redemption is performed by instructing the financial institution host 30, such a redemption is a problem within the group, that is, within the group of the parent company X and the related subsidiaries A, B and C. It depends on the arrangement in it.

  To explain in detail the above-mentioned settlement processing, when the settlement amount by the settlement unit 23 is equal to the collection amount of any receivable, the retained amount (= subordinate beneficiary right amount) is transferred. The reimbursement amount to be repaid to the parent company X is calculated by the settlement unit 23 and stored in the receivable data storage unit 26.

  Also, at the time of settlement by the settlement unit 23, if the amount of any loan is larger than the collection amount and the retained amount is larger than the amount of (receivable amount-recovered amount), the amount of the receivable is subtracted from the retained amount. The amount obtained by subtracting the (collected amount) is temporarily calculated by the settlement unit 23 as the redemption amount to be redeemed by the parent company X, and is stored in the receivable data storage unit 26.

  Further, at the time of the settlement by the settlement unit 23, if the amount of the receivables of any of the receivables is larger than the collection amount and the amount of the retained payment is smaller than the amount of the (receivable amount-recovery amount), the amount of (receivable amount-recovery amount) The amount obtained by subtracting the reserved amount from the amount is finally calculated by the above-mentioned settlement unit 23 as the loss amount of the special purpose company SPC, and is stored in the receivable data storage unit 26.

  In this example, the receivable transfer is performed for all receivables held by the group affiliated companies. Therefore, the settlement unit is calculated according to the sum of the redemption amount and the loss amount once calculated as described above. The settlement process (repayment or loss handling process) by 23 will be performed.

  Thereafter, as shown in FIG. 7, the settlement result is sent by the settlement unit 23 to the general credit management device 10 via the communication unit 27, and when the subordinate beneficiary right is redeemed to the parent company X, the settlement is performed. The unit 23 instructs the financial institution host 30 to transfer the redemption amount from the main account of the trust bank Y to the account of the parent company X.

  In the case where the redemption amount or the loss amount is calculated by the settlement unit 23, the corresponding receivable data is updated in the receivable data storage unit 26. When the redemption amount is refunded to the account of the parent company X, the settlement ends.

  On the other hand, if the account of parent company X receives the repayment of the redemption amount and the billing detail data of each subsidiary matches the collection amount, the full amount of the reserved amount is paid to that subsidiary. Although it should be refunded, in the present example, as described above, the receivables management device 10 records the amount as debit as cash and as lender as debt to the subsidiary. When the billing detail data of each subsidiary does not match the collection amount, but the repayment amount is refunded, the same processing as described above is executed. As shown in FIG. 3, an instruction is issued from the transferred receivables management device 20 to the financial institution host 30 which has received the collection information, to the financial institution host 30 as shown in FIG. As a result, the process of redemption from the main account to the account of the special purpose company SPC (apart from the settlement of the retained earnings) is performed.

  FIG. 8 is a diagram showing a process in the case where receivables data to be transferred in a lump sum trust is created and transferred by the receivables supervising device 10 based on the billing statement data coming from each subsidiary in the configuration of the above embodiment. It is a flowchart which shows a flow.

  For example, the receivables of the group subsidiaries A, B or C (for example, the receivables A ', B' and C 'in the drawings of FIGS. 1 to 3) are assigned to the receivables. If it is desired to convert the cash into cash early before the due date, as described above, the data of the receivables for transferring the receivables is sent to the general receivables management apparatus 10 as the billing statement data. Therefore, as shown in FIG. 8, the claim general management device 10 allows the subsidiary to transfer the claim statement data relating to the claim to be transferred by the subsidiary (at least the collection of the original creditor, debtor, claim amount, collection date, etc. of each claim). (Including conditions) is stored in a billing statement data storage unit (not shown) (step S101).

  The date management is always performed by the general credit management device 10, and the receivable date of the next receivable trust to the Y trust bank which collectively purchases the receivables of the group affiliates and manages the receivables for the special purpose company SPC is managed. It is checked whether it has become (step S102). If the scheduled date has not been reached (step S102; N), the process returns to step S101.

  When the scheduled date of the credit trust has been reached (step S102; Y), the collection date of each billing statement data in the group affiliated companies gathered in the billing statement data storage unit is searched by the claim management device 10 (step S103). ).

  Then, the credit management device 10 performs a name identification process (step S104).

  Further, although not specifically shown in this example, an indicator of the investment grade of the debtor (for example, an index of each rating agency), a history of debt repayment, or a receivable having a receivable period that is too long or, conversely, a period that is too short. Based on the liquidation ineligible receivables master accumulating the receivables and the like, the receivables supervising device 10 removes the improper claim statement data (step S105).

  Thereafter, the receivables management device 10 transfers the receivables data of the lump-sum trust created based on the remaining claim details data to the transferred receivables management device 20 as shown in FIG. S106).

  In order to facilitate the reconciliation process by comparing the transferred data with the collection information by the receivables management device 10, the receivables management device 10 prepares the receivables data (the receivables data transferred in a lump-sum trust). Is set) (step S107).

  FIG. 9 is a flowchart showing a flow of a process in which the transferred receivables management device 20 deducts the reserved amount and the discount fee and calculates the transfer price based on the receivable data transferred in a lump sum trust.

  The date management is performed by the transferred receivables management device 20, and it is checked whether or not the next scheduled trust receivable date for the Y trust bank to collectively receive the receivables of the respective group affiliates (step S201). If the scheduled date has not been reached (step S201; N), the process returns to the beginning of step S201.

  When the scheduled date of the receivables trust is reached (step S201; Y), as shown in FIG. 4, each claim detail data transferred from the parent company of each group affiliated company is transferred as receivables data by the transferred receivables management device 20 as shown in FIG. Is stored in the credit data storage unit 26 (step S202).

  As shown in FIG. 5, the transfer price calculation unit 22 reads out the reserved rate and the discount rate from the rate storage unit 25 corresponding to the receivables of the group affiliate company transferred in the lump trust (step S203).

  Similarly, the transfer price calculation unit 22 multiplies each of the receivable amounts by the reserved rate and the discount rate, and calculates the reserved amount and the discount fee (step S204).

  Thereafter, the transfer price calculation unit 22 subtracts the reserved amount and the discount fee from the respective amounts of the receivables, respectively, and calculates the amounts of the transfer proceeds (step S205). Then, a total sum of these transfer money is calculated for each group (step S206).

  Then, as shown in FIG. 1, the calculation unit 21 of the transferred loan management device 20 transfers the lump-sum trust transfer from the account of the special purpose company SPC to the terminal 40 of the special purpose company SPC via the communication unit 27 as shown in FIG. An instruction is issued to transfer the total amount of the transfer proceeds to the account of the parent company of the group affiliated company to be processed (step S207). The financial institution host 30 that has received the instruction via the terminal 40 executes a process of transferring a transfer money from the account of the special purpose company SPC to the account of the parent company.

  Thereafter, the transfer price calculation unit 22 further adds and updates the retained amount of payment, the discount fee, the transfer amount, and the scheduled settlement date as the loan data stored in the bond data storage unit 26 (step S208). .

  FIG. 10 is a flowchart showing the flow of the clearing process performed by the general credit management device 10 when the credit collection is performed.

  As described above, when collecting each loan, each subsidiary, which was the original creditor of the group transfer company that made the lump-sum transfer, gave each debtor a virtual account set for each debtor. A request is made to transfer the receivable for each (a, b and c in the present example of FIGS. 1 to 3).

  Accordingly, as shown in FIG. 3, when each debtor makes a transfer to each virtual account, each of the above-mentioned receivables deposited in each virtual account is transferred to the main account of the Y trust bank at the correspondent financial institution. At the same time, the payment information to these virtual accounts (including at least the payment date, the transferor and the payment amount, and the account number of the virtual account) will be transferred together. This payment information becomes the collection information of each credit.

  Then, as shown in FIG. 3, when the collection information is transferred from the financial institution host 30 to the general credit management apparatus 10, as shown in FIG. The collection information is stored in a section (not shown) (step S301).

  On the other hand, the integrated claim management device 10 reads out the billing statement data set with the transfer flag stored in the billing statement data storage unit (step S302).

  Thereafter, the receivables management device 10 performs a reconciliation process between the collection information and the billing detail data for which the transfer flag is set, and performs a reconciliation process for the receivables data (step S303).

  The reconciliation processing result is stored in the billing statement data storage unit by the general receivables management device 10, and is transferred to the transferable receivables management device 20 together with the collection information as shown in FIG. 3 (step S304). ).

  FIG. 11 shows the flow of processing in the case where the transferable receivables management device 20 calculates the redemption amount or the deficit amount based on each reserved amount based on the difference between the collection amount and the receivable amount in response to the collection information. It is a flowchart. As described above, the transferred loan management device 20 that has received the collection information outputs the transfer instruction of the collected money from the main account of the Y trust bank to the account of the special purpose company SPC to the financial institution host 30. Based on this instruction, the financial institution host 30 executes the transfer processing of the collected money from the main account of the Y trust bank to the account of the special purpose company SPC.

  As shown in FIG. 6, when the application processing result and each collection information are transferred from the device on the parent company side of each group-related company, as shown in FIG. (Step S401).

  Then, the settlement data corresponding to the collection information is read out from the bond data storage unit 26 by the settlement unit 23 of the transferred bond management device 20, and the collection amount included in the collection information and the bond amount included in the bond data are determined. A comparison process is performed (step S402).

  The settlement unit 23 checks whether or not the collection amount included in the collection information is equal to the amount of the bond included in the corresponding bond data (step S403).

  If the collected amount is the same as the corresponding amount of the receivables (step S403; Y), the reserved amount of the receivables reserved at the trust bank Y is set as the redemption amount for the group (step S403). S405).

  If the collected amount is not the same as the corresponding amount of receivables (step S403; N), it is checked whether or not the difference between the amount of receivables and the collected amount (receivable amount-recovered amount) is smaller than the retained amount (step S403). S404). If the difference (receivable amount-recovery amount) is smaller than the reserved amount (step S404; Y), [reserved amount- (receivable amount-recovery amount)] is temporarily stored as the redemption amount for the group (step S404). S406).

  If the difference between the receivable amount and the collected amount (receivable amount−recovered amount) is larger than the reserved amount (step S404; N), [(receivable amount−recovered amount) −reserved amount] is temporarily stored as the loss amount. (Step S407).

  It is checked whether or not the above processing has been performed on all the credit data of the group by the settlement unit 23 (step S408). If the above processing has not been completed for all the credit data of the group (step S408; N), the processing returns to step S402, and the above processing is repeated.

  Conversely, if the above processing has been completed for all the receivables data of the group (step S408; Y), the settlement section 23 performs the settlement processing of the total redemption money and the total loss for each group (step S408). Step S409).

  In the result of the settlement process, the settlement unit 23 checks whether or not the total redemption amount is greater than the total loss amount (step S410).

  If the total redemption amount is greater than the total loss amount (step S410; Y), the settlement unit 23 determines (redemption amount-deduction amount) as the final redemption amount (step S411), and via the communication unit 27. Then, the transfer instruction of the redemption amount is output from the main account of the trust bank Y to the account of the parent company of the group to the financial institution host 30 side (step S412).

  Conversely, if the total redemption amount is less than the total loss amount (step S410; N), the settlement unit 23 determines (deduction amount-redemption amount) as the final loss amount of the special purpose company SPC (step S413). The loss amount is output to the terminal 40 of the special purpose company SPC via the communication unit 27 (step S414).

  According to the configuration of the present embodiment described above, the transferred receivables are collected by the subsidiaries A, B and C, which are the original creditors of the above group affiliates, and the collected information is obtained from the virtual account described above. The money is transferred to the account together with the transfer of the payment, and is finally input to the general credit management device 10. Therefore, regarding the receivables included in the collection information, the reconciliation process with the above-mentioned claim detail data of the group affiliate is performed by the receivable general management device 10, and the result of the reconciliation process is collected together with the collection information and the relevant receivable general management After being transferred from the device 10 to the transferred receivables management device 20, the collection and management of the receivables are performed there, so that the work of the side to which the receivables have been transferred in trust can be performed very efficiently. Therefore, it can be expected that the collective liquidation of receivables of the group affiliate will be accelerated, and the financial condition of the group affiliate will be further improved.

  In addition, since the hypothetical account of each debtor related to the main account of Y Trust Bank (the person to whom the receivable was transferred in trust) is designated as the collection destination of the receivables, the original creditor's subsidiary is paid for the receivables. Is not made, and the credit is directly paid to the main account of the Y trust bank, which is the trustee of the loan, through the virtual account. As a result, the special purpose company SPC to which these priority beneficiary rights have been transferred can reduce the risk that even if these group affiliates go bankrupt, their receivables will not be collected. .

  In the above configuration, as described above, a virtual account is set up on the side to which the receivables have been transferred in trust, and each borrower's deposit is made directly there, from which the deposit is transferred to the main account, Since the payment information is transferred as the collection information, not only is the collection of the receivable surely performed, but also it is known which debtor has received the receivable from the receivable. Can be easily applied to the billing statement data corresponding to.

  In addition, on the side of the Y-trust bank to which the receivables have been transferred in trust, the transferred receivables management device 20 carries out the paperwork including the receivables contained in the collection information, Since the processing result of the reconciliation processing with the corresponding billing statement data is only sent to the transferred receivables management device 20, the paperwork of the collection and management of the receivables there can also be easily performed, and the receivables are accepted. The benefits to be enjoyed by the party are increased.

  In the configuration of the above embodiment, when a plurality of receivables are put together and transferred to a trust from a group affiliated company, the retained payment amount and the discount fee are deducted as a method of calculating the transfer money. By subtracting the discount fee in this way, the side that has received the receivable transfer can receive the profit equivalent to the interest rate.

  When calculating the first transfer money, the amount of the retained payment is calculated, and the transfer money of those receivables is determined. At the stage when the final collection amount is determined, the collection amount is compared with the amount of the corresponding receivables, and according to the comparison result, the settlement with the above reserved amount is performed. Therefore, even if one or more of the receivables defaults (burns) in the future by default, the payment of a fixed amount of money is reserved As a result, the special purpose company SPC, which is the beneficiary of the beneficiary who has received the priority beneficiary right, can minimize damages.

  However, as will be described later, if no default is generated, the entire amount is stored, and even if a default is generated, the difference is temporarily stored as an amount to be redeemed later if the difference is within the above-mentioned range of the reserved amount. Conversely, if the default amount exceeds the range of the reserved amount, the excess amount is temporarily stored as a loss amount.

  When the receivables are transferred in a lump as a group (collectively) and a part of them defaults, if it falls within the range of the group-wide retained earnings, the group-wide payments The remaining amount is deducted from the reserve and the rest is redeemed to the parent company X of the group.

  In any case, the transfer price calculating unit 22 calculates the amount of the transfer fee, and the settlement unit 23 calculates the repayment amount. The account of the special purpose company SPC, which has received the instruction, is transferred to the account of the group parent company X. In the group affiliated company, the receivables transferred or redeemed by the receivables management device 10 are used to process the balance book data between the parent company X and the affiliated companies A, B and C. Processing is performed only by journal entry data processing.

  In the configuration of the above embodiment, the configuration of collective liquidation of receivables by collective transfer of accounts receivable has been described. However, it is needless to say that a similar configuration can be applied to receivables such as notes receivable. In addition, in this example, the receivables held by the group are transferred to the Y trust bank in a lump and transferred to the special purpose company SPC, and the trust beneficiary rights are transferred to the special purpose company SPC. It is also possible to directly transfer the claim and to provide the transferred claim management device 20 to perform the same processing as above.

[Example 2]
FIG. 12 to FIG. 14 are explanatory diagrams showing the configuration of another embodiment of the present invention. In the present configuration, unlike the first embodiment, a case is shown in which not all the loans of the group affiliated companies are transferred in a lump but all the loans held by one of the customer companies Z are transferred in a lump.

  In this example, the trust beneficiary right is acquired by collectively transferring receivables such as accounts receivable and bill receivables held by the customer company Z and collectively transferring them to the trust bank Y. Company Z also has a contract with SPC to transfer these trust beneficiary rights. As a process for this, based on each billing statement data (representing the breakdown of the claims to the debtors A ', B' and C ') stored in the storage device of the receivables management apparatus 10 of Company Z, Collective trust transfer receivables data is created by the integrated receivables management device 10 and stored therein. The collective trust transfer receivables data is further transferred to a transfer receivables management device 20 of the Y trust bank, which will be described later, which has received all the receivables from company Z.

  As described above, Company Z receives the trust beneficiary right issued by Trust Bank Y and transfers it to the special purpose company SPC. The special purpose company SPC securitizes the trust beneficiary right purchased and sells it to investors α, β, and γ, etc., and pays the transfer fee for the trust beneficiary right to Company Z using the proceeds from the transfer. (The liquidation of receivables; however, as described below, the calculation of the transfer proceeds of the trust beneficiary right is performed by the transfer receivables management device 20 of the Y trust bank. Is transmitted to the financial institution host 30 from there, and is transferred from the account of the special purpose company SPC to the account of the Z company by the financial institution host 30 based on the instruction). Of course, these investors α, β, γ, etc. will receive the interest equivalent to the term profit as the dividend.

  In the configuration of this embodiment, the receivable collection management process is performed by the Y trust bank, as shown in FIG. 13, and the special purpose company SPC performs the securitization sale of the trust beneficiary right and the dividend process to the investor. Will be performed exclusively. Further, the receivables are once transferred to the trust bank in a lump, and the trust beneficiary right acquired by the company Z is further transferred from the company Z to the special purpose company SPC.

  In view of this, the Y trust bank is provided with a transferable debt management device 20, which performs debt collection management. However, in the configuration of this embodiment, as will be described later, with respect to the substantial collection and management of receivables (excluding the receipt of repayments and the grace of payment conditions), the debtors A ', B', and C ' A contract has been signed between the company Z and the Y trust bank, which is a creditor of the company Z.

  The debtors A ', B' and C 'are to make a deposit transfer to the account held by the trust bank Y in accordance with instructions from the original creditor Z.

  The account (main account) held by the Y trust bank is set in the financial institution by the transaction financial institution host 30 (where the financial institution host 30 is installed), and the account of the Z company is also the same financial institution. It is assumed that the account is set in the financial institution by the host 30 and the account of the special purpose company SPC is also set in the financial institution by the financial institution host 30 and managed by the financial institution host 30.

  In the above configuration, as in the case of the first embodiment, the debtor A ', B', and C 'are set for each of the debtors A', B ', and C' separately from the main account of the Y trust bank which is set on the side to which the receivable has been transferred as the collection destination. When the virtual accounts a, b and c of the receivable transfer side are set in the financial institution host 30, and the virtual accounts a, b and c are subjected to deposit processing for each of the receivables, The deposit amount is transferred to the main account by the financial institution host 30 managing these accounts. In that case, the payment information is transmitted from the financial institution host 30 as the collection information, and finally received by the general receivables management device 10, and is compared with the billing statement data on the general receivables management device 10 to be applied. Processing (processing such as clearing of billing statement data).

  Also in this configuration, when credits are received from the debtors A ', B', and C ', the credit transfer side Y trust bank set for each debtor A', B ', and C' Payments are made to the primary accounts a, b and c, and the payment information is collected by the processing of the financial institution host 30 managing the main account and the virtual account and the general credit management apparatus 10 as it is. The information is transferred to the main account of the trust receiving side Y trust bank. Therefore, not only is debt collection performed reliably, but it is also known which debtors A ', B' and C 'have received the receivables and notes, and the above-mentioned receivables management device 10 allows the debt management system 10 to The reconciliation process with the corresponding billing statement data can be easily performed.

  In addition, in the Y-trust bank on the side of receiving the receivables (as the paperwork in the receivables receivable management device 20), the receivables included in the collected information and corresponding to the receivables performed by the receivables general management device 10 side It is only necessary that the processing result of the reconciliation processing with the billing statement data is sent to the transferred loan management device 20. Therefore, the burden of paperwork for collection and management of receivables there is reduced.

  As described above, in this example, based on the lump-sum trust transfer claim data created by the claim management apparatus 10 from the billing statement data of the company Z and transferred to the transfer claim management apparatus 20 of the Y trust bank, For each piece of credit data included in the data, the financial institution host 30 sets virtual accounts Y, B, and C of the Y trust bank as payees of the debt. With such an account setting, when debts are paid from the debtors A ', B' and C ', it is possible to immediately know from which debtor the debt has been collected.

  Immediately after the setting of the virtual account, the account number of the virtual account is sent by the financial institution host 30 to the general receivables management device 10 and stored together with the billing statement data. To facilitate processing). In addition, the payment to each account is performed by the financial institution host 30 by the financial institution host 30 together with the deposit at least by the fact of deposit into the account, the account number of the virtual account, the date and the deposit amount as the collection information. Will be transferred to the main account of the company, and the collected information will be transferred to the company's general credit management device 10 via the financial institution host 30.

  The processing executed in the configuration of the second embodiment is almost the same as that of the first embodiment, and a detailed description thereof will be omitted.

  In this configuration, as described above, a virtual account is set on the side to which the receivables have been transferred in trust, and each borrower's deposit is made directly there, and the deposit is transferred to the real account from there, Since the payment information is transferred as the collection information, not only is the collection of the receivable surely performed, but also it is known which debtor has received the receivable from the receivable. Can be easily applied to the billing statement data corresponding to.

  In addition, on the side of the Y-trust bank to which the receivables have been transferred in trust, the transferred receivables management device 20 carries out the paperwork including the receivables contained in the collection information, Since the processing result of the reconciliation process with the corresponding billing statement data is only sent to the transferred receivables management device 20, the work load of the collection and management of the receivables there is reduced.

  In the configuration of the above embodiment, when a plurality of receivables of Company Z are put together and transferred to a trust, as a method of calculating the transfer money, the amount of the retained payment and the discount fee are deducted. By subtracting the discount fee in this way, the side that has received the receivable transfer can receive the profit equivalent to the interest rate.

  When calculating the first transfer money, the amount of the retained payment is calculated, and the transfer money of those receivables is determined. When the final collection amount is determined, the collection amount is compared with the amount of the corresponding receivables, and according to the comparison result, the settlement with the above reserved amount is performed. I have. Therefore, even if one or more of the receivables becomes default (burns) in the future by this deduction calculation processing of the reserved amount, payment of a fixed rate amount is reserved in advance. That is, the special purpose company SPC, which is the beneficiary who has transferred the priority beneficiary right, can minimize damages.

  However, if no default is generated, the entire amount is stored, and even if a default is generated, the difference is temporarily stored as an amount to be redeemed later if the difference is within the range of the above reserved amount. Conversely, if the default amount exceeds the range of the reserved amount, the excess amount is temporarily stored as a loss amount.

  When all the receivables are transferred (collectively) in trust and a part of them defaults, if it falls within the range of the total amount of retained payments, it is deducted from the total amount of retained payments. The rest is redeemed to Company Z.

  In any case, the transfer price calculation unit 22 (see FIG. 5 of the first embodiment) calculates the amount of the transfer money, and the settlement unit 23 (see FIG. 7 of the first embodiment) calculates the repayment amount. Therefore, the transfer money or the redemption money is finally transferred from the account of the special purpose company SPC, which has received the payment instruction, to the account of the company Z.

  It should be noted that the claim management system or the claim management method of the present invention is not limited to the above-described embodiment, and it goes without saying that various changes can be made without departing from the spirit of the present invention.

FIG. 5 is an explanatory diagram of a case where a group affiliate is transferred in a lump sum trust in one embodiment of the present invention. It is explanatory drawing explaining the relationship between a group affiliate, a Y trust bank, a debtor, a financial institution, a special purpose company SPC, and an investor in the above case. It is explanatory drawing which shows the state in which the clearing process in the bond general management apparatus 10 and the bond collection management processing in the transferable bond management apparatus 20 are performed when the bond is collected. FIG. 4 is a functional block diagram showing a state where credit data is transferred to a transferred credit management device and stored in a credit data storage unit. It is explanatory drawing of a process of the transfer money calculation process in the transferable debt management apparatus 20. FIG. 4 is an explanatory diagram showing a part of a processing method of a settlement process in the transferred loan management device 20. FIG. 9 is an explanatory diagram showing a method of processing the latter half of the settlement process in the transferred loan management device 20. 4 is a flowchart showing a flow of processing in a case where credit data to be transferred in a lump sum trust is created and transferred by the credit management apparatus 10; 9 is a flowchart showing a flow of a process in which the transfer receivables management device 20 calculates a transfer proceeds by subtracting a reserved amount and a discount fee. 11 is a flowchart showing a flow of a clearing process similarly performed by the general credit management apparatus 10 when a credit collection is performed. It is a flowchart which shows the flow of a process in case a redemption amount or a loss amount is calculated by the transferable loan management apparatus 20. FIG. 11 is an explanatory diagram of another embodiment configuration of the present invention in a case where a lump sum trust transfer of a customer company Z is performed. It is explanatory drawing explaining the relationship of the Z company, the Y trust bank, the debtor, the dealing financial institution, the special purpose company SPC, and the investor in the above case. FIG. 9 is an explanatory diagram showing a state in which a reconciliation process in the general receivables management device 10 and a receivable collection management process in the transferred receivables management device 20 are performed when a receivable is collected.

Explanation of reference numerals

DESCRIPTION OF SYMBOLS 10 Deposit general management apparatus 11, 12, 13 Terminal 20 Transferred receivables management apparatus 21 Operation part 22 Transfer price calculation part 23 Settlement part 24 Data storage part 25 Rate storage part 26 Debt data storage part 27 Communication part 30 Financial institution host 40 Terminal a , B, c Virtual account X Parent company A, B, C Subsidiary Y Trust bank Z Customer company SPC Special purpose company α, β, γ Investor

Claims (17)

A host computer that sets and manages each account, a general loan management device that manages the transfer of loans for the purpose of collective transfer, and a transfer credit management device that manages the collection of the collectively transferred loans Is a receivables management system in which receivables transfer management and transfer receivables collection management are performed between
The claim statement data of the receivables transferred in a lump are input to the above-mentioned receivables central management device and stored therein,
When collecting the transferred receivables, if the account of the recipient of the receivables is set as the collection destination in the above-mentioned host computer, the collection information from the host computer which manages the account ultimately becomes the above-mentioned general receivable management. By being input to the device, the receivables management device performs a reconciliation process between the receivable included in the collection information and the billing statement data,
A receivables management system, wherein the result of the clearing process is sent to the transferred receivables management device by the relevant receivables supervising device, and the final collection management of the receivables is performed. In the above-mentioned receivables transfer management by the receivables management device, if the receivables of the group affiliates are collectively transferred, the receivables management for these receivables by the receivables management device between the group affiliates and the supervising company The claim management system according to claim 1, wherein processing is performed. The transfer receivables management device includes:
Rate storage means for storing the discount rate of the transferred receivables,
The above discount rate is read out and multiplied for each of the receivables transferred in a lump, and the respective discount fees are calculated.These discount fees are subtracted from the individual receivable amounts to calculate the transfer price The claim management system according to claim 1 or 2, further comprising: a transfer price calculating means for performing the transfer. The transfer receivables management device includes:
A rate storage means for storing a retained rate and a discount rate of the transferred loan;
For the receivables transferred in a lump sum, the above-mentioned payment reserve rate and discount rate are read out and multiplied by each to calculate the respective payment reserves and discount fees, and these payment reserves and discounts are calculated from the individual loan amounts. A transfer price calculating means by which fees are deducted from each other and the amounts of these transfer prices are calculated;
Claim data storing means in which claim data such as at least the original creditor, debtor, amount of claim, collection date, etc. of each of the above claims, retained payment amount, discount fee, amount of transfer price, etc. are stored,
The collection amount of the receivables collected up to the collection date is compared with the receivable amount of the corresponding receivable, and according to the comparison result, a settlement process with the amount of the retained payment is performed. The receivable management system according to claim 1 or 2, further comprising a settlement means for performing the renewal processing of the receivable data. At the time of settlement by the settlement means, if the amount of any loan is equal to the collection amount, the retained amount is calculated by the settlement means as the redemption amount to be repaid to the person who transferred the receivable. The claim management system according to claim 4, wherein At the time of the settlement process by the above settlement means, if the receivable amount of any receivable is larger than the collected amount and the retained amount is larger than the (receivable amount-recovered amount), the (receivable amount-recovered amount) The receivables management system according to claim 4, wherein the amount obtained by subtracting the amount of the receivables is calculated by the settlement means as a redemption amount to be redeemed by a person who has transferred the receivables. At the time of the settlement processing by the settlement means, if the amount of the receivable of any receivable is larger than the collection amount and the retained amount is smaller than the amount of (receivable amount-collection amount), the amount of (receivable amount-collection amount) 5. The claim management system according to claim 4, wherein an amount obtained by subtracting the amount of the retained payment from the said account is once calculated by said calculating means and stored as a loss in the claim data storage means of the transferred claim management apparatus. When all the receivables have been settled by the settlement means, the settlement means is settled by the settlement means in accordance with the sum of the redemption amount and the deductible amount once calculated. The claim management system according to any one of claims 4 to 7. By being read and executed by the computer, the computer functions as a data storage unit that stores the discount rate and a calculation unit that calculates the discount fee and the transfer price.
Reading a discount rate of the transferred loan from the data storage means;
By the arithmetic means, each discount amount is calculated by multiplying the amount of each of the receivables to be collected in a lump and transferred in a lump by the readout discount rate, A step of deducting each of these discount charges from the amount of each of the receivables to calculate the amount of the transfer price. When read and executed by the computer, the computer stores data for storing the payment reserve rate, discount rate, collection conditions, payment reserve amount, discount fee, and receivable data; By calculating the transfer price, calculating the transfer price, and performing the settlement process regarding the amount of the retained payment,
From the data storage means, a step of reading out the reserved rate and discount rate of the transferred loan;
The above-mentioned arithmetic means multiplies each of the receivables of the receivables scheduled to be collected in the future, which are collectively transferred in a lump, by the read-out reserved rate and the discount rate, respectively, so that the respective retained reserves are multiplied. Calculating the amount of the transfer and calculating the amount of the transfer price by subtracting the amount of the retained payment and the amount of the discount from the individual receivable amount, respectively,
A step in which the data storage means stores at least credit data such as collection conditions such as the original creditor, debtor, credit amount, and collection date of each of the credits, reserves paid, discount charges, and the amount of the transfer price; ,
The calculating means compares the collection amount of the receivables collected up to the collection date with the receivable amount of the corresponding receivables, and, based on the result of the comparison, performs a settlement process with the amount of retained payments. Performing a process of updating the corresponding receivables data according to the above. If the amount of any loan is the same as the collection amount when the settlement process is performed by the calculation means, the above-mentioned retained amount is regarded as the redemption amount to be redeemed by the person who transferred the receivable. 11. The computer program according to claim 10, wherein the computer program is calculated by means. At the time of the settlement processing by the calculation means, if the receivable amount of an arbitrary receivable is larger than the collected amount and the retained amount is larger than the (receivable amount-recovered amount), the receivable amount is calculated from the retained amount. 11. The computer program according to claim 10, wherein an amount obtained by subtracting the amount of (amount-collection amount) is calculated by the calculation means as a redemption amount to be redeemed by a person who has transferred the receivable. When the settlement process is performed by the calculation means, if the receivable amount of any receivable is larger than the collected amount and the retained amount is smaller than (receivable amount-recovered amount), (receivable amount-recovered amount) 11. The computer program according to claim 10, wherein an amount obtained by subtracting the amount of the reserved payment from the amount of (1) is once calculated by the arithmetic means, and stored as a loss in the data storage means. The claim is characterized in that, when all the receivables are settled by the calculating means, the settling means is settled by the calculating means in accordance with the sum of the redemption amount and the deductible amount once calculated. A computer program according to any one of claims 10 to 13. A computer-readable recording medium storing the computer program according to claim 9. A host computer that sets and manages each account; a general credit management device that manages the transfer of receivables for the purpose of collective transfer; and a transfer receivables management device that manages the collection of the collectively transferred receivables Is a method of managing the transfer of receivables and the management of collection of transferred receivables.
Claim statement data of the receivables transferred in a lump are input to the receivables central management device and stored therein,
When collecting the transferred loan, if the account of the transferee is set as the collection destination in the host computer, the collection information from the host computer that manages the account is finally collected by the credit management device. Is input by the receivables supervising device, the receivable included in the collection information, the step of performing the reconciliation process of the claim statement data,
Transmitting the result of the clearing process to the transferable receivables management device and performing final collection management of the receivables by the relevant receivables management device. In the above-mentioned receivables transfer management by the receivables management device, if the receivables of the group affiliates are collectively transferred, the receivables management for these receivables by the receivables management device between the group affiliates and the supervising company 17. The method according to claim 16, wherein processing is performed.

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