JP2009104658A - Credit risk rating device - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide a credit risk rating device, performing credit risk rating, in which the inclination of small and medium-sized enterprises is reflected. <P>SOLUTION: A database server stores numerical values on a financial statement transmitted from a terminal and finance additional information indicating the material numerical values. A network server judges whether or not missing due to not yet input is caused in finance additional information, and calculates the number of days obtained by subtracting the rotation period of the first half period or two periods before from the rotation period of this period to sales. The sum of money corresponding to the number of days exceeding thirty days out of the calculated number of days is calculated as an estimated value of unsound assets of a missing portion, and a numerical value on a corrected balance sheet to which the sum of money or the estimated value of unsound assets is added is computed (S404). The financial index is computed from the numerical values on the financial statement (S408, 410), the financial statement is rated and added according to the predetermined rating table (S414) to determine to which credit section the financial index belongs. <P>COPYRIGHT: (C)2009,JPO&INPIT

Description

  The present invention relates to a credit rating apparatus, and in particular, analyzes a company's multi-year financial statements including a balance sheet, profit and loss statement, sales and general administrative expenses details and manufacturing cost details, and performs credit rating of the company. It relates to credit rating equipment.

  Traditionally, financial institutions and financial institutions have established credit limits for their counterparties and credit ratings to improve the financial standing of their counterparties. In addition, such credit ratings are generally derived from the figures shown in the financial statements such as the balance sheet and profit and loss statement, and the ordinary income margin, the ordinary income ratio, the turnover ratio, the current ratio, the fixed ratio, Calculate financial indicators such as long-term conformance ratio, capital adequacy ratio, current account balance ratio, sales trend, net profit trend, capital adequacy, etc., multifaceted profitability, efficiency, safety, growth potential, company size, etc. It is used as a basis for deciding whether it falls under the category of obligors (normal, sensitive, bankrupt, real bankrupt, or bankrupt). The credit rating here refers to a rating that depends on the credit risk of the creditor and is indispensable for credit risk management, and is the basis for accurate self-assessment and appropriate amortization / provision. And must be consistent with the obligor classification (see, for example, Non-Patent Document 1).

  According to this credit rating method, in large companies such as listed companies, corporate auditors and certified public accountants audit the financial statements, so the financial indicators and debtor categories obtained from the financial statements are almost identical to the financial Reflecting the business structure, it is an effective standard for credit judgments for financial institutions, etc., but in small and medium-sized enterprises, the relationship between managers, especially representatives and enterprises, is closer than in large enterprises. There is a problem that if a credit rating is applied directly from the financial statements using the same credit rating method as that of a company, the credit rating is different from the original financial structure of the SME. For example, taking deposits as an example, large corporations are cooperating deposits (unbound) for loans, while SMEs may be restrained as collateral for loans. Even with the same value, the meaning differs. In small and medium-sized enterprises, there may be a mix of company and representative individual money, so salaries and compensation may be used for corporate tax measures. Furthermore, when a company borrows from an individual representative, it is closer to its own capital with a subordinated loan character rather than a liability.

  For this reason, credit ratings for SMEs of financial institutions are judged by comprehensively evaluating both financial and non-financial aspects in order to avoid divergence from the financial structure of the company. In other words, a financial institution sets up a person in charge for a company, and on the financial side, grasps the latest management information of the company, and on the non-financial side, grasps the qualities of the manager and the industry trends to which the company belongs. Therefore, the credit rating is performed considering these factors.

April 8, 1999, “Financial Inspection Manual Review Committee Final Report”, 47 pages, released by the Financial Supervisory Agency's Inspection Department

  However, when judging the management status of SMEs comprehensively, there is a lot of room for the arbitrariness of the person in charge, so it was wrong if a credit rating was made without considering the objectivity and rationality of the factors considered. There is a problem that it is easy to lead to corporate evaluation, resulting in excessive risk for financial institutions, and limited provision of funds that should be able to lend to companies. In addition, when adding new factors that take into account financial and non-financial aspects, whether to consider consistency with other companies' credit ratings, It is a technically difficult point.

  An object of the present invention is to provide a credit rating device capable of performing a credit rating reflecting a substantial financial structure of a small and medium-sized business in view of the above case.

  In order to solve the above-mentioned problems, the present invention analyzes the financial statements of a company including a balance sheet, a profit and loss statement, details of selling, general and administrative expenses, and details of manufacturing costs, and determines the credit rating of the company. Additional financial information that represents the numerical values entered in the financial statements as well as the partial figures of unhealthy assets in the financial statements, including at least a pre-determined amount of cash and deposits. Storage period storage means, rotation period calculation means for calculating a rotation period relative to sales from the numerical values on the financial statements stored in the storage means, and additional financial information stored in the storage means is not entered A determination means for determining whether or not there is a deficiency; and from the rotation period of the current period with respect to the sales calculated by the rotation period calculation means when the determination means determines that there is a deficiency due to non-input Calculate the number of days by subtracting the previous or second previous rotation period for the sales calculated by the rotation period calculation means, and the amount corresponding to the number of days exceeding a predetermined period among the calculated days, Unhealthy asset estimated value calculation means for calculating an unhealthy asset estimate value for missing parts due to uninput, and the unhealthy asset amount stored in the storage means or the unhealthy asset estimate value calculated means. In accordance with an index calculation formula predetermined for each type of industry, a modified balance sheet numerical calculation means for calculating a numerical value on a corrected balance sheet obtained by adding an estimated value of sound assets to assets in the balance sheet in the storage means Index calculating means for calculating a plurality of financial indicators from the stored balance sheet and the numerical value on the income statement, the numerical value on the adjusted balance sheet calculated by the adjusted balance sheet numerical value calculating means, and the indicator A numerical value on the financial index calculated by the calculating means is scored on the basis of a rating table corresponding to each financial index, an added value calculating means for calculating an added value obtained by adding all the scored values, a credit classification, Judgment for determining the credit category of the company by determining to which credit category the added value calculated by the added value calculation means belongs based on a credit category table in which a relationship with the added value is associated in advance. Means.

  In the present invention, additional financial information that represents a numerical value in the financial statement entered by the storage means and a partial numerical value of the unhealthy asset in the financial statement, including at least a pre-determined amount of cash and deposits. The rotation period calculation means calculates the rotation period for the sales from the numerical value on the financial statement stored in the storage means, and the determination means determines that the additional financial information stored in the storage means is missing due to non-input. Rotating from the current period's rotation period to the sales calculated by the rotation period calculation means when the unhealthy asset estimate calculation means determines that there is an omission due to uninput by the unhealthy asset estimation value calculation means The number of days calculated by subtracting the previous or second previous rotation period from the sales calculated by the period calculation means is calculated, and the calculated number of days exceeds a predetermined period. Is calculated as an estimate of the unhealthy asset of the missing portion due to non-input, and the amount of unhealthy asset stored in the storage means or the unhealthy asset estimate calculation means by the modified balance sheet numerical calculation means The numerical value on the modified balance sheet obtained by adding the estimated value of unhealthy assets calculated in step 2 to the assets in the balance sheet is calculated and stored in the storage means by the index calculation means according to the index calculation formula predetermined for each industry. A plurality of financial indicators are calculated from the stored balance sheet and the numerical value on the income statement, and the adjusted balance sheet numerical value calculated by the adjusted balance sheet numerical value calculating means, and the added value calculating means calculates the index calculating means. The numerical value on the financial index calculated in step (1) is scored based on a rating table corresponding to each financial index, and an added value is calculated by adding all the scored values. Based on the previously associated credit partition table the relationship between the calculated value, by adding value calculated by adding value calculating means to determine belongs to the credit division, credit classification companies is determined.

  In the present invention, it further comprises correction means capable of correcting the balance sheet numerical value calculated by the corrected balance sheet numerical value calculation means so that assets and liabilities are balanced, and the index calculation means is previously stored for each industry. According to the defined index formula, the values on the balance sheet and income statement stored in the storage means, the values on the adjusted balance sheet calculated by the adjusted balance sheet value calculating means, and corrected by the correcting means A plurality of financial indicators may be calculated from the obtained numerical values. In addition, the storage means further stores an amount equivalent to the contribution in kind of the estimated disposable amount of collateral provided by a third party that is out-of-book content that does not appear on the balance sheet, and the adjusted balance sheet numerical value calculation means Calculating the numerical value on the modified balance sheet by adding the unhealthy asset amount stored in the storage means or the unhealthy asset estimate calculated by the unhealthy asset estimate calculation means to the assets in the balance sheet; The numerical value on the re-corrected balance sheet is calculated by adding the calculated amount on the adjusted balance sheet to the amount corresponding to the investment in kind stored in the storage means, and the index calculating means is predetermined for each industry According to the index calculation formula, the numerical value on the balance sheet and profit and loss statement stored in the storage means, the numerical value on the adjusted balance sheet calculated by the adjusted balance sheet numerical value calculating means, and the corrected balance sheet numerical value calculating means Re-balanced balance calculated in A plurality of financial indicators from the value of the table may be computed for. Further, the unhealthy asset estimated value calculation means calculates the amount of sales calculated by the turnover period calculation means when it is determined by the determination means that there is an omission due to non-entry in the cash / deposits in the additional financial information. Calculate the number of days by subtracting the turnover period of cash / deposits in the previous term or two periods from the turnover period calculation means from the turnover period of cash / deposits in the current period, and exceed 30 days out of the calculated days The amount corresponding to the number of days may be calculated as an estimated value of unhealthy assets with respect to the cash / deposit overhead amount.

  According to the present invention, when the unhealthy asset estimated value calculation means determines that there is a lack due to non-input by the determination means, the rotation period is calculated from the rotation period of the current period for the sales calculated by the rotation period calculation means. The number of days calculated by subtracting the rotation period of the previous period or two periods before the sales calculated by means is calculated, and the amount corresponding to the number of days exceeding a predetermined period among the calculated days is missing due to non-input Calculated as an estimate of unhealthy assets at the location, and the amount of unhealthy assets stored in the storage means or the estimate of unhealthy assets calculated by the unhealthy asset estimate calculation means by the modified balance sheet numerical calculation means Since the figure on the modified balance sheet is added to the assets in the balance sheet, the credit rating reflecting the realities of SMEs can be obtained.

It is a schematic block diagram of the credit rating system of embodiment which can apply this invention. It is a flowchart of the credit rating routine which the network server of the corporate credit rating site of this embodiment performs. It is a flowchart of the file information taking process subroutine which shows the detail of step 214 of a credit rating routine. It is a flowchart of the rating process subroutine which shows the detail of step 216 of a credit rating routine. It is a flowchart of the correction balance sheet numerical calculation subroutine which shows the detail of step 404 of a rating process subroutine. It is a flowchart of the outside balance book correction balance sheet numerical value calculation subroutine which shows the details of step 406 of the rating processing subroutine. It is a flowchart of the surface financial analysis index calculation subroutine which shows the detail of step 408 of a rating process subroutine. It is a flowchart of the real financial analysis index calculation subroutine which shows the detail of step 410 of a rating process subroutine. It is a flowchart of a powder decoration adjustment index calculation subroutine showing details of step 412 of the rating processing subroutine. It is a flowchart of the rating / rating process subroutine which shows the detail of step 414 of a rating process subroutine. It is explanatory drawing for demonstrating the data of the balance sheet transmitted to a corporate credit rating site from a computer terminal. It is explanatory drawing for demonstrating the data of the income statement transmitted from a computer terminal to a corporate credit rating site. It is explanatory drawing for demonstrating the data of the additional information transmitted to a corporate credit rating site from a computer terminal. It is explanatory drawing for demonstrating the concept of the debt information transmitted to a corporate credit rating site from a computer terminal. (A) is explanatory drawing which modeled the balance sheet, (B) is explanatory drawing which modeled additional information. (A) is explanatory drawing which modeled the preparation process of a correction balance sheet, (B) is explanatory drawing which modeled the correction balance sheet. (A) is explanatory drawing which modeled the preparation process of an off-book addition balance sheet, (B) is explanatory drawing which modeled the off-book addition adjustment balance sheet. (A) is explanatory drawing which modeled the relationship between surface financial analysis index | index and a score, (B) is explanatory drawing which modeled the relationship between real financial analysis parameter | index and a score, (C) is powder decoration etc. It is explanatory drawing which modeled the relationship between an adjustment parameter | index and a score, (D) is explanatory drawing of the financial analysis score total which added the score of these (A)-(C). (A) is a PDF image showing the surface financial analysis index, real financial analysis index, and adjustment index for powder decoration, etc. (B) is a PDF image after the evaluation of the surface financial analysis index, real financial analysis index, and powder adjustment index, etc. is there. (A) is a PDF image of the balance sheet, (B) is a PDF image of the modified balance sheet, and (C) is a PDF image of the adjusted balance sheet outside the book.

  Hereinafter, an embodiment in which the present invention is applied to a credit rating system that performs credit rating on a credit union customer will be described with reference to the drawings.

(Constitution)
As shown in FIG. 1, the credit rating system according to the present embodiment includes a network 101 that is closed to an external network in order to keep a secret. Computer terminals 102 and 103 of the respective credit unions are connected to the network 101 via public lines.

  The network 101 is connected to a corporate credit rating site 110 that performs a corporate credit rating in response to a request from each credit union. The corporate credit rating site 110 includes a firewall 111 for arming against unauthorized access from outside the corporate credit rating site 110. The network 101 is connected via the firewall 111 to a network server 112 that performs a credit rating as will be described later. The network server 112 is connected to a bus-type LAN 114 provided in the corporate credit rating site 110. Connected to the LAN 114 is a database server 113 for storing file information transmitted from each credit union and financial numerical values calculated by the network server 112.

(Operation)
Next, the operation of the corporate credit rating site 110 will be described with reference to a flowchart. When there is an access from the computer terminal 102 (or 103), the network server 112 of the corporate credit rating site 110 executes a credit rating routine for rating the corporate credit.

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

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

  As shown in FIG. 3, in this file information fetch processing subroutine, it is determined in step 302 whether or not financial information has been received. On the computer terminal 102 side, when “registration” on the menu screen is clicked, a submenu in which buttons of “send financial information”, “send additional information”, and “send debt information” are displayed, When any button is clicked, the network server 112 can determine which of financial information, additional information, and debt information is transmitted by the program assigned to the button.

  If an affirmative determination is made in step 302, the financial information is captured and stored in the database server 113 in step 306. As shown in FIG. 11 and FIG. 12, the financial information includes a balance sheet (hereinafter abbreviated as B / S) and a profit and loss statement (hereinafter referred to as B / S) prior to the current period, before the first period, before the second period, and before the third period. (Abbreviated as P / L). On the other hand, if a negative determination is made in step 302, it is determined in the next step 304 whether or not additional information has been received. If an affirmative determination is made, additional information (hereinafter abbreviated as A / I) is determined in step 308. Is stored in the database server 113. If the determination is negative, the debt information is captured in step 310 and stored in the database server 113, and the file information import processing subroutine and the credit rating routine are terminated.

As shown in FIG. 13 and FIG. 15 (B), this A / I is a fixed amount L (L _{1 to} L ₅ ) of unhealthy current assets calculated by the rotation period, and the convertible amount M of other current assets. (M _{1 to} M ₈ ), depreciation shortage N (N ₁ ), unrealized loss P (P _{1 to} P ₈ ) on securities and real estate, investments and other (excluding other investments) _{Q (Q} 1 _~Q 4), fixed the amount of other unhealthy assets in investment of _{R (R} 1), cash amount available for _{S (S} 1) of the deferred asset, representative, etc. borrowing situation _{T (T} 1 ~T ₉ ), information on off-balance sheet profits and losses U (U _{1 to} U ₆ ) and fixed asset deposit V (V ₁ ) for the current period, the previous period, the previous period and the previous period. “Others” of investments and others excludes investment securities, long-term loans, insurance reserves, guarantee deposits and non-delivered notes (those recorded in investments and others) and fixed trade receivables. In FIG. 13, the cash / deposit fictitious fixed amount L1, the bill receivable / fictitious fixed amount L2, the accounts receivable loan / fictitious fixed amount L3, the inventory defect / fictitious fixed amount L5, The person in charge conducted interviews with the managers of the companies subject to credit ratings, and made a judgment as to whether or not cash could be exchanged based on the business conditions / financial content of the company and the business conditions of the counterparties of each account item. The numerical value finally confirmed above is input. Therefore, A / I partially represents unhealthy financial entities on B / S and P / L.

  Further, as shown in FIG. 14, the debt information is information on the payment delinquency status and the borrowing debt status of the target company, and is selected and input in any one of the matrices (for example, the debt status is the debt status). (If there is no excess, no deficit / loss carry-forward, and the payment status is overdue for more than 1 month but less than 3 months, C1 in parentheses is entered as debt information). In addition, in Figure 14, the specified destination refers to the Joint Credit Purchase Organization, the Housing Finance Claim Management Organization, and the self-competitive company, and the special destination refers to a company that requires careful management in the future due to special circumstances. A company other than the exception.

  Next, in step 206 of FIG. 2, it is determined whether or not the request is a rating request. If a negative determination is made, the process proceeds to step 208. If an affirmative determination is made, a rating processing subroutine for performing a credit rating of the target company in step 216. Execute.

  As shown in FIG. 4, in this rating processing subroutine, in step 402, the industry information, financial information, and A / I of the rating target company stored in the database server 113 in steps 212, 306, and 308 are read and expanded on the RAM. Then, in the next step 404, a modified balance sheet numerical value calculation subroutine for calculating the numerical value on the corrected B / S corrected by B / S by A / I is executed.

Here, with reference to FIG.15 and FIG.16, the calculation concept performed by this correction balance sheet numerical value calculation subroutine is demonstrated. FIG. 15A schematically shows B / S, which is shown in a compressed form of B / S shown in FIG. 11, and FIG. 15B schematically shows A / I. The A / I shown in FIG. 13 is shown in a compressed form. On the other hand, FIG. 16A categorizes the current asset A ₁ in the asset column shown in FIG. 15A into a modified current asset A ₂ , a fixed asset deposit A ₃ and an unhealthy current asset A ₄ (A ₁ = A ₂ + A ₃ + A ₄ ), classifying fixed asset B ₁ as modified fixed asset B ₂ and unhealthy fixed asset B ₃ (B ₁ = B ₂ + B ₃ ), deferred asset C ₁ as modified deferred asset C ₂ and Classified as unsound deferred asset C ₂ and revealing E ₂ equivalent of the borrowings from representatives etc. of fixed assets E ₁ in the liabilities / equity column, and net income H of other surpluses _{For example 1} , unrealized loss H ₂ (= T _i ) that corresponds to total unhealthy assets T _i (= unhealthy current assets A ₄ + unhealthy fixed assets B ₃ + unhealthy deferred assets C ₃ ) It is. FIG. 16 (B) eliminated the B / unhealthy capitalized from S _{T i} and unrealized losses _{H 2} shown in FIG. 16 (A) (first) is a modified B / S. The modification B / S, since unhealthy capitalized T _i is eliminated, presumably representing the financial entity of the companies more accurately than in the B / S shown in FIG. 16 (A). In the modified balance sheet numerical calculation subroutine, the numerical values on the corrected B / S are calculated based on B / S (see FIG. 11), P / L (see FIG. 12), and A / I (see FIG. 13). Is.

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

That is, Equation (1) is, (when the value is not null, hereinafter the same.) When the fixed assets of Finalized V ₁ column A / I is input becomes the forehead, is (numeric when not input When it is null, the same applies hereinafter)), the estimated fixed asset deposit V ₂ is calculated, and the calculated numerical value is the amount. The estimated fixed asset deposit V ₂ is calculated as the amount of cash / deposit when the calculated value exceeds the amount of cash / deposit, and is calculated as 0 when the calculated value is negative.

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

In the calculation of adjusted cash fictitious amount recorded Aa when the cash fictional recorded Finalized L ₁ column is input to the A / I becomes that amount, when not inputted, the following equation (2) Thus, the estimated amount of cash / deposit overhead is calculated based on the time-series change of the rotation period with respect to the sales PL1, and the calculated numerical value is used as the adjusted cash / deposit overhead amount Aa. In other words, if the turnover period of the current period is 30 days or more compared to the previous or second period, the estimated amount of cash / deposits is determined as having been recorded fictitiously. The corresponding amount is calculated as unhealthy liquid assets.

In the calculation of adjusted receivables loan loss / fictitious amount Ab, A / I includes bills receivable (including splits / assignees) bad debt / fictitious amount L ₂ and accounts receivable credit / fictitious amount L ₃ column Is entered, the sum of those amounts is entered. If not entered, the estimated amount of credit receivables and fictitious accounts is calculated based on the time-series change of the turnover period for sales PL1 using the following formula (3) The calculated numerical value is used as the adjusted sales credit loss / fictitious amount Ab. In other words, if the turnover period of the current period has increased by 10 days or more compared to the previous period or the previous period, the estimated amount of sales receivables will be more than 10 days. The amount corresponding to the number of days is calculated as unhealthy liquid assets.

In adjusted inventory defectiveness fictitious amount recorded operations Ac when the inventory defectiveness fictitious recorded Finalized L ₅ column is input to the A / I becomes that amount, when not inputted, the formula ( According to 4), the adjusted inventory defect / aerial estimate is calculated based on the time-series change of the rotation period with respect to the sales PL1, and the calculated numerical value is set as the adjusted inventory defect / aerial value Ac. In other words, this inventory defect / aerial estimate is calculated as the number of days exceeding 10 days when the turnover period of the current period has increased by 10 days or more compared to the previous period or 2 periods and it is determined that there was a fictitious recording. Is calculated as an unhealthy liquid asset.

  In the calculation of the adjusted total adjustment amount Ad, A / I includes all notes and bills received (including splits and hands) overdue / fictitious amount, accounts receivable overwriting / fictitious amount, and bad inventory / fictitious amount. When is entered, it is 0 (zero), and when any or all are not entered, the total adjustment estimate is calculated based on the time-series change in the rotation period for sales PL1 using the following formula (5) The calculated numerical value is used as the adjusted total adjustment amount Ad. In other words, this comprehensive adjustment is based on time series changes in the total turnover period (required working capital turnover period), assuming that unhealthy assets are split and recorded across multiple account items, or assuming debt-side decoration. It calculates unhealthy assets that cannot be converted into cash. Here, the required working capital can be obtained by dividing (notes payable + accounts payable + bills for endorsed notes) from (notes receivable + accounts receivable + discounted notes + endorsed bills + inventories). If the total turnover period for the current period has increased by more than 10 days compared to the previous or second period, the estimated total adjustment is deemed to have been fictitious and the amount corresponding to the number of days exceeding 10 days is not Calculated as a healthy liquid asset. At this time, the total turnover period in which the difference from the total turnover period of the current period is the base turnover period, and the amount recorded as unhealthy assets in trade receivables and inventories is deducted because it is double-recorded.

  For unhealthy assets in the construction industry, instead of the above formulas (3) to (5), the following formula (6) based on the time-series change of the turnover period for sales revenue PL1 of the advanced replacement deposit is used. . In this case, the deferred advance construction fee is (payment bill + endorsed transfer bill + accounts payable / construction payable + unpaid work receipt) ) Is divided. If the total turnover period (advancement work period) of the current period exceeds 60 days and is increased by 15 days or more compared to the previous period, the previous period, the previous period, or the previous period, it is determined that there was a fictitious recording, etc. The amount corresponding to the number of days exceeding the number of days is regarded as unhealthy liquid assets. At this time, if the total rotation period with a large deviation from the total rotation period of the current period is set as the reference rotation period, and the number of days obtained by adding 15 days to the reference rotation period is 60 days or less, then 60 days is the unhealthy asset calculation. It is considered as a standard.

Adjusted advances Ae is calculated by dividing the cash amount available M ₁ among the advances 12 advances the A / I of B / S, adjusted receivables Af from receivables 13 of B / S of A / I Calculated by dividing the receivable amount M ₂ out of accounts receivable, and the adjusted prepaid cost Ag is calculated by dividing the convertible amount M ₃ out of the A / I prepaid cost from the prepaid cost 14 of B / S. is, adjusted suspense Ah is calculated by dividing the cash amount available M ₄ of Advances the a / I from Advances 15 of B / S, from adjusted short-term loans Ai short-term loans 16 of a / I is calculated by dividing the cash amount available M ₅ of the short-term loans, adjusted advances paid Aj by dividing the cash amount available M ₆ of the advances paid the a / I from advances paid 17 B / S Calculated, adjusted non-delivery bill Ak is B It is calculated by the S of dishonored bills 18 dividing the cash amount available M ₇ of dishonored bills A / I, other current assets and other liabilities Al adjusted from other 19 B / S A / I It is calculated by dividing the cash amount available M ₈ of. Subtraction securities latent losses Am are the same as subtraction securities unrealized P ₃ by dividing the unrealized gains P ₂ from securities latent losses P ₁ of A / I, doubtful accounts (current assets) 21 of B / S This is the same as the allowance for doubtful accounts 21 in the current assets column. In addition, when these amounts that can be redeemed ((5) to (12) in Table 1) are not entered in A / I, the total amount of the unfilled items is regarded as non-cashable amount (unhealthy liquid assets) and deducted. If the unrealized loss Am on securities is positive, the amount is regarded as an unhealthy current asset (not assessed if the unrealized loss Am on deductible securities is negative).

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

The depreciation deficit N ₁ is the same as the A / I underdepreciation deficit N _1, and the deductible investment securities unrealized loss P ₆ is from A / I unrealized investment loss P ₄ to the unrealized gain P _{6 of} investment securities. is the same as subtraction investment securities unrealized P ₆ of division, the real estate unrealized P7 is the same as the real estate unrealized P7 of a / I, doubtful accounts (assets) 36 credit fixed assets column of B / S Same as allowance 36. It should be noted that, if net investment securities unrealized losses P ₆ is a plus that amount is considered to be unhealthy current assets (if net investment securities unrealized losses P ₆ is negative not evaluated). Adjusted long-term loans Aq is calculated by dividing the cash amount available Q ₁ of the long-term loans of A / I from the long-term loans 31 of B / S, adjusted premium deposits Ar insurance of B / S is calculated by dividing the cash amount available Q ₂ of the premium deposits of a / I from reserves 32, adjusted Rental deposits As is the guarantee deposits of a / I from Rental deposits 33 of B / S It is calculated by dividing the out cash amount available Q _3, adjusted dishonored bills and fixed operating receivables At the B / S from dishonored bills and fixed operating receivables 34 of dishonored bills and fixation operating receivables a / I of It is calculated by dividing out cash amount available Q _4.

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

In the calculation of adjusted other investments Au, when unhealthy assets Finalized R ₁ column in other investments to A / I is input becomes its amount, when not inputted, by the following equation (8) Based on the time-series change of the composition ratio with respect to the total assets, the unhealthy asset estimate for other investments is calculated, and the calculated numerical value is used as the adjusted other investment Au. In other words, if the composition ratio of the current period increased compared to the previous period, the previous period, or the previous period, it was determined that there was a fictitious recording, and the amount corresponding to the increase was calculated as an unhealthy fixed asset. Is done.

In step 508 of FIG. 5, is unhealthy Deferred _{C 3} is calculated by dividing the cash amount available _{S 1} Deferred assets Deferred Total _{C 1} of B / S, the next step 510, step 504 to The unhealthy asset total Ti is calculated by adding the unhealthy current asset A ₄ , the unhealthy fixed asset B ₃ and the unhealthy deferred asset C ₃ calculated in 508. In step 510, acquires a capital equivalent T ₂ of the representative, etc. borrowing A / I as capital equivalent E ₂ of the loans from representative, etc., in a next step 514, modified liquid capital A ₂ , corrected fixed asset B ₂ and corrected deferred asset C ₂ are calculated. As shown in FIGS. 15 (A) and 16 (A), the adjusted current capital A ₂ is the fixed asset deposit A ₃ and unhealthy liquid assets calculated in steps 512 and 504 from the current asset A ₁ of B / S. by dividing the a _4, modified fixed assets B ₂ by dividing the unhealthy assets C ₃ from the fixed assets B ₁ of B / S, modified deferred C ₂ is unhealthy deferred assets deferred C ₁ it can be obtained respectively by dividing the C _3.

In the next step 516, the adjusted capital G ₂ and the adjusted current profit H ₃ are calculated, the corrected balance sheet numerical value calculation subroutine is terminated, and the process proceeds to step 406 in FIG. As shown in FIG. 16 (B), the adjusted capital G ₂ can be obtained by dividing the capital G ₁ by the unrealized loss H ₂ equal to the unhealthy asset Ti calculated in step 510, and the adjusted current profit H ₃ can be obtained by dividing unearned loss H ₂ from current profit H ₁ among other surpluses.

  Next, in step 406 of FIG. 4, the non-book addition adjusted balance sheet numerical calculation for calculating the numerical value on the non-book addition correction B / S obtained by correcting B / S by taking A / I into account. A subroutine is executed.

Here, with reference to FIG. 16 and FIG. 17, the calculation concept executed in the off-book addition corrected balance sheet numerical calculation subroutine will be described. The process of creating unrecorded adding modified balance sheet shown in FIG. 17 (A), is regarded as a part of the fixed assets fixed assets deposits A ₃ asset column shown in FIG. 16 (A), considered fixed assets B _{In addition} to the amount of collateral that can be disposed of by a third party, the amount equivalent to the investment in kind (T ₄ + T ₅ + T ₆ ) that is indispensable for the main business is also included in fixed assets B ₄ It is. Furthermore, investment in kind equivalent to match the asset column without capital G ₃ only liabilities, capital column _{(T 4 + T 5 + T} 6) is incorporated. Further, the liability and capital column, such adjustments U ₂ large executive compensation is added to the positive elements for representative, etc., unrealized extraordinary loss U ₆ according to the loss reliable undisclosed debt is added as a minus element Yes. Incidentally, since such adjustments U ₂ is large remuneration is outside spillage for representative, etc., regarded not be included in capital G _3, also unrealized extraordinary loss U according to the loss reliably carrying out obligations ₆ is not included in the book because it is out of the book. As will be described later, these are used when calculating the total asset profit margin. FIG. 17 (B) is unrealized losses H ₂ respectively are excluded from the asset column, Liabilities and capital column in FIG. 17 (A). In the non-book addition corrected balance sheet numerical calculation subroutine, the numerical values on this non-book addition correction B / S are calculated based on B / S, P / L and A / I. Adjusted current assets A ₂ , fixed asset deposits A ₃ , adjusted deferred assets C ₂ , unhealthy assets total Ti, current liabilities D ₁ , debt equivalents E ₂ and unrealized losses H _2, since stored in a network server 113 is calculated by the modified balance sheet math subroutine, at undisclosed consideration modified balance sheet math subroutines are not computed.

As shown in FIG. 6, in this out-of-book adjusted balance sheet numerical calculation subroutine, first, in step 532, out of the estimated collateral disposable amount provided by a third party of A / I, deposit T ₄ , securities T ₅ and it acquires the property (kind contribution equivalent) T ₆ indispensable for core business, and adds these seek kind contribution equivalent _{(T 4 + T 5 + T} 6) , in a next step 534, the determined kind contribution equivalent A fixed asset B ₄ is calculated by adding the fixed asset deposit A ₃ and the modified fixed asset B ₂ calculated in steps 502 and 514 to (T ₄ + T ₅ + T ₆ ) (B ₄ = B ₂ + A ₃ + T) _{4 + T 5 + T 6)} .

In the next step 536, a correction term liabilities _{E 3,} the fixed assets _{E 1,} calculated by dividing the capital equivalent _{E 2} of the loans from representative, etc. _{(E 3 = E 1 -E 2} ) In step 538, the adjusted capital G ₂ calculated in step 516 and the capital equivalent amount E ₂ calculated in step 512 out of the borrowings from the representative and the equivalent in-kind amount calculated in step 532 (T ₄ + T ₅ + T ₆ ) is added and the unrealized loss G ₂ corresponding to the unhealthy fixed asset T ₃ calculated in step 510 is divided to calculate the deemed capital G ₄ (G ₄ = G ₂ + E ₂ + T ₄ + T) ₅ + _T 6 _-H 2). Next, in step 540, a large executive remuneration adjustments U ₂ for representative, etc. to obtain the amount meter U ₂ deemed significant among the revenues from the company of the A / I, the loss of A / I The certain off-book debt U ₆ is obtained and the unrealized extraordinary loss U ₆ related to the certain off-book debt is determined as the unrealized extraordinary loss U ₆ .

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

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

  In step 564, the ordinary income ratio b of sales is calculated by the following equation (11). In the next step 566, the total capital turnover rate c is calculated by the equation (10) and the following equation (12).

  Next, in step 568, in the construction industry, the current ratio d is calculated by the following formula (13-2), and in other industries (manufacturing, distribution, real estate, service, etc.), the current ratio d is calculated by the following formula (13-1). Calculated.

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

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

  In the next steps 576 and 578, the P / L sales PL1 time series trend and the current profit amount PL21 time series trend are the third consecutive increase, the second consecutive increase, the year-on-year increase, no change, the previous period, respectively. It is calculated whether it falls under ratio reduction, 2nd consecutive decrease, or 3rd consecutive decrease. Analyzing growth potential can be broadly divided into two methods: the rate of increase / decrease rate and the rate of change increase / decrease. In the method of looking at the rate of change, even if the current period and the period before the second period are decreasing, if the third period is a significant increase, it will be positively evaluated, etc. Since this is not done, the present embodiment adopts a method of looking at the increase / decrease results.

Next, in step 580, acquires the capital amount k as capital G _1, the process proceeds to the surface financial analysis indicator calculation subroutine terminates the Figure 4 step 410. In addition, sales, net income, total capital, equity capital, etc. can be considered as indicators for determining the size of a company. Net sales and net income are stable evaluation factors that vary greatly depending on the results of a single year. However, since there is a drawback that the evaluation of total capital is affected by changes in other capital such as borrowings, this embodiment uses the amount of capital that retains profit from operating activities and has no repayment deadline. Yes. For this reason, the results of each period are reflected, and a comparatively stable evaluation as a stock can be performed. The index calculated by the surface financial analysis index calculation subroutine contributes to multifaceted evaluation such as profitability, efficiency, safety, growth potential, and company scale as shown in FIG.

  In step 410, the numerical values on B / S and P / L, the modified balance sheet numerical calculation subroutine and the non-book addition adjusted balance sheet numerical calculation subroutine, the numerical values on the adjusted balance sheet and the non-book addition adjusted balance A real financial analysis index calculation subroutine for calculating a real financial index of the target company is executed from the numerical values on the table.

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

  Next, in step 604, the total capital deemed profit ratio m is calculated by the equation (10) and the following equation (18). This index shows the ratio of deemed net income to total capital, and is used as an indicator to see the profitability based on the final profit in line with the entity. For example, even if it is a small deficit on the surface, if there is an amount that is recognized as a large amount of revenue from the company for representatives who do not contain unhealthy assets and only cover the deficit, etc. Profit for the year will be positive, but conversely, even if it is surplus, if it contains a large amount of unhealthy assets, the profit for the year will be negative and may be low.

  In the next step 606, the corrected borrowing redemption period n is calculated by the following equation (19). This index is used to see how many years the cash inflows (cash flows) generated by operating activities can be redeemed in real terms and to see how many years the borrowings that should actually be repaid can be redeemed. Become.

  In step 608, the deemed capital ratio p is calculated by the following equation (20). This index shows how much the deemed capital accounted for with respect to the total capital, and is an index for checking the degree of capital accumulation according to the entity of the company. For example, even if it is a small amount of debt surplus, if it does not contain unhealthy assets and there is an equivalent amount in kind to cover the debt excess, the deemed capital ratio will be positive, conversely Even if it is not superficially debt, if it contains a large amount of unhealthy assets, the deemed capital adequacy ratio may be negative and may be low.

  In the next step 610, the corrected flow ratio q is calculated by the following equation (21). This indicator shows how much current assets with a substantial asset valuation to cover the current liabilities, which are current liabilities, are held. It is an index for looking at payment ability.

  Next, in step 612, the following formula (22-2) is used when the unhealthy assets are increasing from the previous period, and the following formula (22-) when the unhealthy assets are decreasing from the previous period. If there is no increase / decrease according to 3), the current account balance ratio r is calculated by the following equation (22-1), the real financial analysis index calculation subroutine is terminated, and the routine proceeds to step 412 in FIG. This index is an index for examining the actual quality of cash flow by adding a change in the ratio of unhealthy assets compared to the previous period to the superficial current balance ratio.

  In step 412 of FIG. 4, the numerical values on B / S and P / L, the adjusted balance sheet numerical calculation subroutine and the non-book addition adjusted balance sheet numerical calculation subroutine, and the adjusted balance sheet numerical value and off-book addition are calculated. From a numerical value on the corrected balance sheet, a deviation from the entity on the B / S or P / L, in other words, a powder decoration adjustment index calculation subroutine for calculating a powder decoration adjustment index for measuring the powder decoration degree is executed.

  As shown in FIG. 9, in this powder decoration adjustment index calculation subroutine, in step 632, the flow ratio deviation width s is calculated by the following equation (23), and in the next step 634, the target company is manufactured, distributed, or In the case of the service industry, the current balance ratio divergence width t is calculated by the following formula (24-1), and in the case of the construction industry or the real estate industry, the current account balance minimum value w is calculated by the following formula (24-2). The These indicators indicate whether the difference between the superficial ratio and the substantive ratio is within the allowable range, and is an index for checking the short-term repayment ability. In the construction industry, etc., it may take a long time to complete the construction work, and there are examples of sophisticated powder decorations over the long term. The lowest balance ratio is used as an indicator.

  Next, in Step 636, the corrected sales borrowing ratio u is calculated by the following formula (25-1) in the manufacturing, distribution, real estate, and service industries, and the sales by the following formula (25-2) in the construction industry. The debt ratio x is calculated. The revised net sales borrowing ratio u is an index to see how many times the borrowing is the net sales. As long as the company is operating normally, the appropriate (allowable) ratio of the ratio is appropriate depending on the industry. It is a predicted index. For example, in the case of the manufacturing industry, it is unlikely to be 1.5 times or more, and the reasons for the increase to 1.5 times or more are sluggish sales, excessive capital investment, diversion to unknown use money, large amount of unhealthy The content of the asset can be considered. The sales liability ratio x is an index to see how many times the debt total is sales. As long as the company is operating normally, it is unlikely that the index will be 1.0 or more. . In addition, the calculation of the sales liability ratio x includes discounted bills and endorsed bills in the total debt because there is a possibility of raising funds by operating interchangeable bills.

  In the next step 638, the inventory turnover period v is calculated by the following formula (26-1) when the target company is a manufacturing industry and a distribution industry, and the real formula is calculated by the following formula (26-2) when the target company is a construction industry. Calculate the renovation work period y, calculate the receivable turnover period z by the following formula (26-3) for the real estate business, and calculate the adjusted current asset turnover period i for the service business, and adjust the powder decoration, etc. The index calculation subroutine is terminated and the routine proceeds to step 414 in FIG. The inventory turnover period v is an index to see how many days the inventory is converted into sales. As long as the company is operating normally, the index is 360 days (1 year) or more. Is unlikely. The real replacement work period y is an index for determining how many days the substantial replacement work is worth of sales, and it is unlikely that this index will be 60 days (two months) or longer. The receivable turnover period z is an indicator to see how many days the receivables (sales receivables) obtained through operating activities such as accounts receivable and bills receivable are actually collected as cash. Is unlikely. The adjusted current asset turnover period i indicates how many days the adjusted current asset, which is an asset that can be cashed very easily and reliably, is for the sales amount. The index is unlikely to be less than 30 days (one month).

  In step 414 of FIG. 4, the surface financial analysis index calculation subroutine, the real financial analysis index calculation subroutine, and the surface decoration analysis index calculation index, the surface financial analysis index, the real financial analysis index, and the powder decoration adjustment index are scored and rated. A rating processing subroutine is executed. Here, with reference to FIG. 18, the evaluation concept in the score / rating processing subroutine will be briefly described. As shown in FIG. 18 (A), each index of the surface financial analysis index has a score of 5-0. As shown in FIG. 18B, each index of the real financial analysis index can have a positive score of 10 to 0 or 5 to 0, respectively. On the other hand, as shown in FIG. 18 (C), each index of the decoration adjustment index measures the deviation of the financial statements from the actual finance and the vulnerability of the financial structure, so a negative score of 0 to -10. Is made.

  As shown in FIG. 10, in this score / rating process subroutine, in step 652, a score table is read according to the type of business of the target company (the following table 2 is a score table in the case of the manufacturing industry), and in the next step 654. The score table stored in the database server 113 is read out, and each index of the index of the surface financial analysis index, the real financial analysis index and the adjustment index such as the powder decoration is scored, and each index scored in step 656 The calculation of adding the points is performed (see also FIG. 18D).

  In the next step 658, the debt information stored in the database server 113 in step 310 is read, and in step 670, the debt information score table stored in the database server 113 is read to obtain a score (see also FIG. 14). Next, in step 672, it is determined whether or not the financial analysis score calculated in step 656 is greater than the debt information score calculated (obtained) in step 670. If the determination is affirmative, If the classification target score for rating is a debt information score and a negative determination is made, in step 676, the classification target score is set as a financial analysis score and the process proceeds to step 678. That is, in steps 672 to 676, a process is performed in which the classification target score is the smaller of the financial analysis score and the debt information score. This takes into account the case where payments are delinquent even if the target company has a good financial structure.

  Next, in step 678, as shown in Table 3 below, a credit classification table in which the degree of credit of the company is classified into a plurality of data is read from the database server 113, and in the next step 680, the classification target score is assigned to any credit classification. The credit rating of the company is determined by determining whether it belongs, and in the next step 680, as shown in FIGS. 19 and 20, the image of the form related to the credit rating and the financial statements is converted to PDF (Public Domain Software). 2 is stored in the database server 113, the score / rating process subroutine is terminated, and the rating process subroutine and the rating process routine of FIG. 2 are terminated.

  In step 208 of FIG. 2, it is determined whether or not a download request is received from the computer terminal 102. If the determination is affirmative, in step 218, the credit rating stored in the database server 113 in step 680 and the forms related to the financial statements are stored. The download process is executed by transmitting the image to the request destination, and the credit rating routine is terminated. In order to specify the target company from the computer terminal 102, the store number of the self (credit bank) and the account number (customer number) of the target company may be input.

  On the other hand, if a negative determination is made in step 208, whether or not the basic information received in step 210 or 204, the financial information received in the file information import processing subroutine, the additional information, and the debt information data are corrected in step 210. If the determination is affirmative, the addition or correction of data is allowed in step 220, the corrected data is stored in the database server 113 and the credit rating routine is terminated. If the determination is negative, step 222 is determined. Then, for example, another process for responding to the homepage reference of the database server 113 is executed, and the credit rating subroutine is terminated.

  As described above, in the present embodiment, the numerical values on the adjusted balance sheet and the non-book-added adjusted balance sheet are calculated by B / S, P / L, and A / I, and the values on the three balance sheets are calculated. From the figures, P / L and A / I figures, the target company's multifaceted and multiple surface financial analysis indicators, real financial analysis indicators, the degree of deviation from B / S and P / L, and the financial structure vulnerability Credit rating is performed using an adjustment index, such as a negative factor that represents the negative factor, so that a credit rating that reflects the financial substance of SMEs can be made. Moreover, in this embodiment, when there is an item that is not input to A / I, an estimated amount is calculated, so that a credit rating closer to that of a small and medium-sized company can be performed than in the case of only B / S and P / L. . Furthermore, in this embodiment, since the classification target score is the smaller of the financial analysis score and the debt information score, it is possible to perform a credit rating in consideration of the formal aspect of the payment status of the target company. is there.

  In this embodiment, the credit rating system on the network has been described. However, the above-described credit rating method is recorded on a recording medium, and the present invention is applied to a credit rating device in which the recording medium is installed in a computer. Also good. Further, in this embodiment, the surface financial analysis index, the real financial analysis index, and the adjustment index such as powder decoration are calculated and then scored. However, after each index is calculated, each index may be scored. An adjusted balance sheet and an out-of-book adjusted balance sheet were created after the rating process was completed (step 682), but before and after calculating the surface financial analysis index, the real financial analysis index, and the adjustment index for powder decoration, etc. You may make it create. Furthermore, in the present embodiment, an example in which the network server 112 is executed with the rating processing subroutine has been shown. However, in order to reduce the load on the network server 112, the rating processing computer may execute the rating processing. . In the present embodiment, the debt information is abbreviated and transmitted to the corporate credit rating site 110. However, the credit union has a debt information and a score table for scoring the information. You may make it transmit the grade described in the table | surface. The present invention is not limited to the above-described embodiments, and can take various forms without departing from the scope of the claims.

  Since the present invention provides a credit rating device capable of performing a credit rating reflecting the substantial financial structure of SMEs, it contributes to the manufacture and sale of credit rating devices. Have.

DESCRIPTION OF SYMBOLS 101 Network 102, 103 Computer terminal 110 Corporate credit rating site 111 Firewall 112 Network server (Rotation period calculation means, judgment means, unhealthy asset estimated value calculation means, corrected balance sheet numerical value calculation means, index calculation means, addition value calculation means , Determination means, correction means)
113 Database server (storage means)

Claims (4)

In a credit rating device that analyzes the financial statements of a company including a balance sheet, profit and loss statement, sales and administrative expenses details and manufacturing cost details, and performs credit rating of the company,
Memory for storing the numerical values entered in the financial statements as well as additional financial information representing a partial numerical value of unhealthy assets in the financial statements, including a predetermined amount of fictitious cash and deposits. Means,
A rotation period calculation means for calculating a rotation period for sales from the numerical values on the financial statements stored in the storage means;
Determination means for determining whether or not there is a lack due to non-input in the financial additional information stored in the storage means;
When it is determined by the determination means that there is a lack due to non-input, the previous period or two periods with respect to the sales calculated by the rotation period calculation means from the rotation period of the current period with respect to the sales calculated by the rotation period calculation means The number of days after subtracting the previous rotation period is calculated, and the amount corresponding to the number of days exceeding the predetermined period determined in advance is calculated as the estimated value of unhealthy assets of missing parts due to the non-input. Sound asset estimate calculation means,
Calculate the numerical value on the modified balance sheet by adding the unhealthy asset amount stored in the storage means or the unhealthy asset estimated value calculated by the unhealthy asset estimated value calculating means to the assets in the balance sheet A modified balance sheet numeric calculation means to
According to the index calculation formula predetermined for each industry, from the balance sheet and the profit and loss statement values stored in the storage means, from the corrected balance sheet value calculated by the adjusted balance sheet value calculation means Index calculation means for calculating a plurality of financial indicators,
A numerical value on the financial index calculated by the index calculating means, based on a score table corresponding to each financial index, and an added value calculating means for calculating an added value obtained by adding all the evaluated values;
By determining to which credit category the added value calculated by the added value calculation means belongs based on a credit category table in which the relationship between the credit category and the added value is associated in advance, the credit category of the company is determined. Determination means for determining;
Credit rating device with   It further comprises correction means capable of correcting the balance sheet numerical value calculated by the corrected balance sheet numerical value calculation means so that assets and liabilities are balanced, and the index calculation means is predetermined for each industry. According to the index calculation formula, the numerical value on the balance sheet and the profit and loss statement stored in the storage means, the numerical value on the adjusted balance sheet calculated by the adjusted balance sheet numerical value calculating means, and the correcting means The credit rating apparatus according to claim 1, wherein a plurality of financial indicators are calculated from the corrected numerical values.   The storage means further stores an amount equivalent to the contribution in kind of the estimated disposable amount of collateral provided by a third party that is out-of-book content that does not appear on the balance sheet, and the modified balance sheet numerical value calculation means Is a numerical value on the modified balance sheet obtained by adding the unhealthy asset amount stored in the storage means or the unhealthy asset estimate calculated by the unhealthy asset estimate calculation means to the assets in the balance sheet. And calculating a numerical value on the re-corrected balance sheet obtained by adding an amount corresponding to the investment in kind stored in the storage means to the calculated numerical value on the adjusted balance sheet, and the index calculating means In accordance with a predetermined index calculation formula for each, a numerical value on the balance sheet and the income statement stored in the storage means, a numerical value on the adjusted balance sheet calculated by the adjusted balance sheet numerical value calculation means, and , Said adjusted balance Credit rating system of claim 1, the numbers on re-correction balance sheet calculated by the numerical calculation means and calculates the plurality of financial indicators.   The unhealthy asset estimated value calculation means is calculated by the rotation period calculation means when the determination means determines that there is a lack due to non-input in the cash / deposit fictitious amount in the additional financial information. Calculate the number of days by subtracting the turnover period of cash / deposits for the previous fiscal year or two periods from the turnover period calculation means from the turnover period of cash / deposits for the current period against sales. The credit rating according to any one of claims 1 to 3, wherein an amount corresponding to the number of days exceeding 30 days is calculated as an estimated value of unhealthy assets with respect to the cash / deposit overhead amount. apparatus.

Images