JP2018195137A - Credit management system, method, and program - Google Patents

Abstract

To provide a credit management system, method, and program capable of automatically performing ranking of an entire firm group including firms such as minor enterprises not creating consolidated financial statements and accurately reflecting, on the ranking, practical financial structure of the entire firm group.SOLUTION: A credit management system 10 includes: extraction means 13 for extracting, from a firm group including one or more firms not creating consolidated financial statements, a financial statement aggregation target group; aggregation means 14; adjustment means 15; and ranking means 16, and efficiently and automatically performs ranking of the entire firm group. The credit management system 10 further accurately reflects, on the ranking, practical financial structure of the entire firm group, which therefore permits improvement in accuracy of credit investigation performed by a banking institution.SELECTED DRAWING: Figure 2

Description

  The present invention relates to a credit management system, method, and program for performing financial rating.

  A credit survey is conducted during or after a loan from a financial institution. Companies that need this credit survey include not only large companies but also SMEs.

  Here, in Patent Document 1 below, a credit rating method is disclosed in which a credit rating can be performed by reflecting a substantial financial constitution of a small and medium-sized enterprise that does not perform an audit in a financial statement.

  Further, in Patent Document 2 below, a loan judgment that quantifies a business relationship that does not appear in financial data, and calculates a loan judgment index using a grouping means, thereby aiming at bottom-up evaluation of SMEs and the like during a credit survey. An index calculation system is disclosed.

JP 2003-150766 A JP 2006-99492 A

  However, the credit rating method described in Patent Document 1 does not disclose a method for performing a credit rating for the entire group in a grouped SME. Therefore, since SMEs are not obligated to prepare consolidated financial statements, it is necessary to manually add all the figures that represent the financial status of each company that constitutes the group when determining the financial structure of the entire group. It is believed that there is. Therefore, when the number of companies constituting the group is large, the operation becomes complicated and inefficient.

  In addition, in the loan judgment index calculation system described in Patent Document 2, an index that is used as a loan judgment material is calculated after grouping loan companies based on business partners, but there are transactions with subsidiaries and affiliated companies within the group. No means for adjusting the case is disclosed. Therefore, the actual financial position of the entire group cannot be accurately reflected in the indicators.

  The present invention has been proposed in view of the above circumstances, and automatically ranks the entire corporate group including companies that do not prepare consolidated financial statements, such as small and medium-sized enterprises, and the substantial financial structure of the entire corporate group. An object of the present invention is to provide a credit management system, method and program that can be accurately reflected in ratings.

  In order to achieve the above object, a credit management system in a financial institution according to the present invention comprises an extraction means for extracting a summation target group that is a summation amount of financial statements from a corporate group including a core company, and a summation target group. A summing means for summing the amounts of the financial statements of the above, an adjusting means for calculating the amount after adjusting the internal transactions by subtracting the internal transaction amount of the group subject to the summation from the summed amounts, an amount after adjusting the internal transactions and additional information, And rating means for rating core companies based on the above, and the corporate group includes one or more companies that do not prepare consolidated financial statements.

  The method according to the present invention is a method executed by a credit management system in a financial institution, and includes a step of extracting a summation target group to be summed up from the corporate group including a core company, and a summation target A step of summing the amounts of the group financial statements, a step of calculating the amount after adjusting the internal transactions by adding or subtracting the internal transaction amounts of the group to be added to the combined amount, and the amount and additional information after adjusting the internal transactions And rating a core company based on the corporate group, wherein the corporate group includes one or more companies that do not prepare consolidated financial statements.

  The present invention further provides a program for causing a computer to execute each step of the above method.

  According to the present invention, since the rating of the entire enterprise group including enterprises that do not prepare consolidated financial statements such as small and medium enterprises is automatically performed, time and costs can be reduced, which is efficient. Furthermore, since the actual financial structure of the entire corporate group is accurately reflected in the rating, it is possible to increase the accuracy of credit examinations of financial institutions.

It is a block diagram of the credit management system which concerns on embodiment of this invention. It is a block diagram which shows the structure of the credit management system which concerns on embodiment of this invention. It is a flowchart for demonstrating the extraction means of the control part of the credit management system which concerns on embodiment of this invention. It is a flowchart for demonstrating the summing means of the control part of the credit management system which concerns on embodiment of this invention. It is a flowchart for demonstrating the adjustment means of the control part of the credit management system which concerns on embodiment of this invention. It is a flowchart for demonstrating the rating means of the control part of the credit management system which concerns on embodiment of this invention. It is a figure which shows an example of the financial information database in connection with embodiment of this invention. It is a figure which shows an example of the credit management database in connection with embodiment of this invention. It is a screen figure for demonstrating the extraction means of the control part of the credit management system in connection with embodiment of this invention. It is a screen figure for demonstrating the summing means of the control part of the credit management system in connection with embodiment of this invention. It is a screen figure for demonstrating the adjustment means of the control part of the credit management system in connection with embodiment of this invention. It is a screen figure for demonstrating the rating means of the control part of the credit management system in connection with embodiment of this invention.

  Hereinafter, embodiments according to the present invention will be described with reference to the drawings.

  First, a credit management system 10 according to an embodiment of the present invention will be described with reference to FIG. The credit management system 10 is installed in a financial institution such as a bank that performs credit operations. Here, the credit management system 10 may be implemented independently, or may be implemented on a server or a host computer in a financial institution system that has existed conventionally.

  The credit management system 10 is connected to the terminals 20a to 20c via the network 30. The network 30 may be the Internet, a LAN (Local Area Network), or a WAN (Wide Area Network).

  In the following description, the terminals 20a to 20c are referred to as terminals 20 when it is not necessary to distinguish between them. Further, in FIG. 1, only three terminals 20 are shown for simplicity of explanation, but it goes without saying that more terminals may exist.

  Here, the terminal 20 represents a terminal used for a normal business by a user such as a bank employee who works at a financial institution that performs credit management. The terminal 20 can be used not only inside the head office or branch office but also outside the office.

  The terminal 20 has a human interface such as a keyboard and a touch panel, and specifically, a desktop personal computer, a notebook personal computer, a smartphone, a tablet, or a PDA (Personal Digital Assistant). Examples include mobile information processing terminals.

  Next, the configuration of the credit management system 10 according to the embodiment of the present invention will be described with reference to FIG. Here, description will be made with reference to FIGS. As shown in FIG. 2, the credit management system 10 includes a transmission / reception unit 11, a control unit 12, and a storage unit 17, and the storage unit 17 includes a financial information database 18 and a credit management database 19. Yes.

  First, the storage unit 17 of the credit management system 10 will be described.

  The storage unit 17 of the credit management system 10 has a function of storing information and various data transmitted from the terminal 20. The storage unit 17 is realized by various storage media such as a hard disk drive, an SSD, and a flash memory.

  Next, the financial information database 18 and the credit management database 19 stored in the storage unit 17 will be described.

  The financial information database 18 is a database in which financial information data relating to the financial statements of the companies constituting the group company that performs credit management is stored. As shown in Figure 7, “company name”, “group code”, “relationship category” indicating the relationship with the core company, “income statement” and “balance sheet” are allocated to each company. Stored in association with the supplier number.

  Note that the account items constituting the items of the financial statements shown in FIG. 7 are examples, and arbitrary account items may be used depending on the company. For example, the account items constituting the item “non-operating income” in the income statement may be “interest income” and “miscellaneous income”. Similarly, the account items constituting the item “fixed liabilities” on the balance sheet may be “retirement benefit provisions”, “deferred tax liabilities”, “others”, and the like.

  The credit management database 19 is a database in which information used for rating a company in credit management is stored. As shown in FIG. 8, “company name” indicating the name of the company that constitutes the group company, “date of delinquency” such as borrowings, “date of delinquency resolution”, “date of non-delivery”, “date of bankruptcy”, “bankruptcy” Items such as “reason” and “condition relaxation” indicating whether or not the initial lending conditions have been changed are stored in association with the business partner numbers assigned to the companies constituting the group companies. The credit management database 19 is created by input from the terminal 20 by the user.

  The transmission / reception unit 11 of the credit management system 10 transmits / receives information to / from the terminal 20 via the network 30. The control unit 12 controls output and reception of information with respect to the storage unit 17.

  Here, a detailed configuration of the control unit 12 of the credit management system 10 will be described.

  The control unit 12 includes an extracting unit 13, a summing unit 14, an adjusting unit 15, and a rating unit 16.

  Next, the process of each means 13 thru | or 16 which comprises the control part 12 is demonstrated. Note that the processing of each of the means 13 to 16 constituting the control unit 12 is all performed by the processor.

  FIG. 3 describes the processing of the extraction means 13 of the control unit 12, and will be described below with reference to FIG.

  First, financial statements data of companies constituting a company group to be subject to credit management are input from the terminal 20 by the user. The inputted financial statement data is stored in the financial information database 18 by the extracting means 13 (step S101).

  Here, “enterprise group” refers to a group composed of a certain company and another company when the certain company controls the decision-making body of another company. In other words, the “corporate group” is composed of a “core company” that is the center of the group and “other companies” whose decision-making bodies are controlled by the core company. These “core companies” and “other companies” may be either corporations or individuals.

  Whether the core company has control of the decision-making body of another company depends on the ratio of acquisition of voting rights or the representative director of the core company and the representative director of the other company. Judgment is made taking into consideration the existence of a real dominance relationship, such as when the company is the manager of another company.

  An “enterprise group” can be composed of one or more companies that do not prepare consolidated financial statements, such as small and medium enterprises that are not obligated to prepare consolidated financial statements. Furthermore, the “corporate group” includes not only one or more companies that do not prepare consolidated financial statements, but also consolidated financial statements such as companies that are obligated to prepare consolidated financial statements and those that are not obligated to prepare consolidated financial statements, One or more companies that create the schedules may further be included.

  Next, the user displays the “target list screen” 40 of FIG. Then, the user inputs the company name of the core company to be rated for credit in the “business partner name” box 41 and clicks the “group import” button 42. Then, the extracting means 13 acquires the financial information data of other companies that constitute the core corporate group from the financial information database 18, and the “group list” box 43 stores the company name of each other company and the corporate individual classification, Items indicating the relationship with the core company are displayed (step S102).

  The user selects “summation target” in the “group list” box 43 for the other companies displayed in the “group list” box 43, which are determined to be the target of summing the amounts of financial statements. Click the check box to check it.

  For example, the company with the supplier number “00000001” displayed in the “group list” box 43 is a “subsidiary” of the core company “△△ company” and is determined to be highly important by the user. The “Target” check box is checked. In addition, the company with the supplier number “00000002” that is checked indicates that, for example, the representative director of the core company “△△ Company” is an individual company that also serves as an executive of the company “00000002”. Yes.

  On the other hand, the company with business partner number “00000005” is important because the core company “△△” is a shareholder and voting rights have been acquired more than a certain amount, but the transaction amount with △△ is small. Is not high, and the user has determined that the amount of the financial statement is not to be added up, the “Summed up” check box is not checked and is left blank. It should be noted that companies and guarantors that have no business relationship with the core company can also be included in the “summation target group” to which the amounts of the financial statements are summed.

  Next, the extraction means 13 regards the “summation target group” as belonging to the “summation target group” that is the target of summing up the amounts of the financial statements of other companies and core companies whose “summation target” checkbox is checked. The financial information data of the core company and other companies that constitute "is extracted (step S103).

  FIG. 4 describes the processing of the summing means 14 of the control unit 12. Here, it demonstrates below, referring FIG.

  The user displays the “total financial list screen” 50 shown in FIG. Then, the summing unit 14 displays the company name “△△ Company” of the core company of the group to be summed in the “Company name” box 51. Further, the summing unit 14 displays a list of company names of other companies that constitute the “summation target group” in the “group list” box 52 (step S201).

  Each of the “company name” box 51 and the “group list” box 52 has a “finance” column 55. For example, in FIG. 10, “BS finished PL finished” is displayed in the “finance” column 55 of the “company name” box 51. This indicates that the balance sheet (BS) and the profit and loss statement (PL) of the core company Δ △ have been entered into the financial information database 18 from the terminal 20 by the user.

  On the other hand, “BS not PL” is displayed in the row of “corporation B” in the “finance” column 55 in the “group list” box 52. This indicates that the balance sheet of the corporation B, which constitutes the summation target group and is the sum of the amounts, has not been entered in the financial information database 18, but the income statement has been entered.

  Here, the summing unit 14 can create information that is a target for summing amounts such as financial statement data from the content of the individual tax return such as the final tax return and the asset status of the individual.

Further, when the user clicks on “BS” and “PL” in the “Finance” column 55, a balance sheet and a profit and loss statement are displayed based on the financial information data.
As described above, in the “finance” column 55, both the financial statements of corporations and individuals can be displayed.

  In addition, in the “non-business partners” box 53, it is possible to display financial statements of companies that constitute a company group that have no business relationship with the core company and guarantors of the core company.

  The user presses the “Create Total BSPL” button 54 after confirming the financial statements and settlement periods of the core company and the other companies constituting the “Total Target Group”. Then, the summing unit 14 adds up the amounts of the financial statements of the core company and other companies constituting the “summation target group” (step S202).

  FIG. 5 describes the processing of the adjusting means 15 of the control unit 12. Here, it demonstrates below, referring FIG.10 and FIG.11.

  The user displays the “internal transaction adjustment screen” 60 of FIG. Based on the fact that the “Create BSPL creation” button 54 is clicked by the user in step S202, the adjusting means 15 adds the balance sheet and the profit and loss statement of the core company and other companies constituting the “summation target group”. The amount is displayed in the “Financial Statement” box 61. At this time, the adjustment means 15 also displays the individual financial statements of the core company and other companies constituting the “summation target group” in the “financial statement” box 61.

  The sum of the balance sheet and profit and loss statement is the amount before adjustment without adjustment of internal transactions within the “Group”.

  Next, when the user clicks the “registration registration” button 62, the adjustment means 15 displays an “internal transaction adjustment registration screen” 63 for performing the internal transaction adjustment in the “internal transaction adjustment screen” 60. In the “target company” column 64 of the “internal transaction adjustment registration screen” 63, for example, the core company “ΔΔ company” is selected from the pull-down menu by the user. In the “counter company” column 65, for example, “corporation A”, which is a subsidiary of the core company ΔΔ company and constitutes the “summation target group”, is selected from the pull-down menu by the user.

  Note that the user can input arbitrary companies for which internal transaction adjustment is desired in the “target company” column 64 and the “partner company” column 65, respectively.

  The user selects the account item of the target company for which the internal transaction adjustment is to be performed from the pull-down menu in the “account item” column of the debit displayed on the left side of the internal transaction adjustment registration screen 63. For example, here, the account item of “Notes receivable” of the core company △△ company is selected. At this time, out of all the bill receivable data possessed by the core company Δ △, a list of bill receivable data received from the subsidiary company A is first extracted using, for example, a supplier code as a key.

  On the other hand, the user selects the account item of the counterpart company to be offset from the account item input to the debit from the pull-down menu in the “Account Item” column of the credit on the right side of the internal transaction adjustment registration screen 63.

  For example, “payment note” of “corporation A” is selected by the user here. At this time, among all the bills of payment owned by the corporation A, a list of bills of bill data drawn to the core company Δ △ is extracted using, for example, a supplier code as a key. Next, for example, using the amount as a key, bill payment data of corporation A corresponding to the bill receivable data of ΔΔ company for which internal transaction adjustment is desired is extracted and displayed. Note that by clicking the “corresponding candidate” button 66, candidates for credit account items corresponding to the debit account items are displayed.

  The user clicks the “Register” button 67 after inputting the journal and the amount. Then, the adjustment means 15 registers the journal of the internal transaction and the internal transaction amount in the “summation target group” in the credit management system 10 (step S301).

  Next, when the user clicks the “Create total BSPL (after adjustment)” button 68 on the internal transaction adjustment screen 60, the adjustment unit 15 registers “the amount of the financial statement before adjustment added in step S 202” registered in step S 301. The amount after the internal transaction adjustment is calculated by subtracting the internal transaction amount of the “summation target group” (step S302).

  Here, the amount of notes receivable received from corporation A, which is the core company △△ company, and the amount of bills payable issued by corporation A to △ company are each subtracted from the sum of the financial statements as internal transactions. The That is, the credit management system 10 makes a journal entry for the debit “payment note” and the credit “receivable note”.

  Furthermore, the adjustment means 15 writes the financial data after the internal transaction adjustment based on the amount after the internal transaction adjustment into the financial information database 18 and displays the financial statement after the internal transaction adjustment on the internal transaction adjustment screen 60.

  FIG. 6 describes the processing of the rating means 16 of the control unit 12. Here, it demonstrates below, referring FIG.

  The user displays the rating / sorting form 70 of FIG. The rating means 16 uses the financial statement after the internal transaction adjustment displayed in step S302 for the rating for credit management. Further, the rating unit 16 reads and acquires additional information for performing rating more accurately from the financial information database 18 and the credit management database 19 (step S401).

  The additional information refers to information that represents the actual financial status of the group to be added, such as the actual value of the company, cash flow, downgrade information, and upgrade information.

  Here, when the rating means 16 refers to the credit management database 19 and determines that there is rating down information that is a reason for lowering the rating among the additional information, the rating means 16 acquires the rating down information from the credit management database 19.

  For example, when rating a debtor of a financial institution, if the rating means 16 determines that three months or more have elapsed from the “date of delinquency” in the credit management database 19, the rating means 16 determines that the Displayed in the “period change” and “summary” boxes 71.

  The items displayed in the “summary” box 71 by the rating means 16 are not limited to the above, and may be, for example, “the occurrence of non-delivery” or “the occurrence of bankruptcy” based on the contents of the financial information database 18 or the credit management database 19. May be.

  Details of items displayed in the “summary” box 71 such as “non-delivery occurrence date” and “bankruptcy occurrence date” are displayed by the rating means 16 in the “obligor classification adjustment factor” box 75.

  The rating means 16 also displays details of items that affect the rating change, such as “date of delinquency”, “date of delinquency cancellation”, and “reason for bankruptcy” in the “credit status” box 72.

  On the other hand, when the rating means 16 refers to the credit management database 19 and determines that there is rating raising information that is the reason for raising the rating among the additional information, the rating means 16 acquires the rating raising information from the credit management database 19.

  For example, if the rating means 16 determines that the date on which the debt arrears have been resolved is entered in the item “date of delinquency elimination” of the credit management database 19, the rating means 16 determines that the “payment period” Is displayed in the “Summary” and “Summary” boxes 71.

  The rating means 16 displays details of the items displayed in the “Summary” box 71 in the “Debtor category adjustment factor” box 75, and changes in the rating such as “Credit date” in the “Credit status” box 72 Displaying the details of items that affect the rating is the same as in the case of rating upgrade information as in the case of rating downgrade information described above.

  Further, the rating means 16 displays the single-unit financial rating of the core company in the “single-unit financial rating” box 73 of the “rating / classification form” 70 based on the financial data of the financial information database 18. Here, the classification of the core company △△ company is displayed as “B”, that is, “Needs to watch”.

  The rating unit 16 displays the rating of the group to be added in the “group rating” box 74 of the “rating / classification form” 70 based on the financial statement data after the internal transaction adjustment created by the adjusting unit 15. Here, the category of the group to be added is displayed as “Z”, that is, “Corruption concern”.

  The rating means 16 performs a new rating of the core company based on the financial statement data of the group to be added after the internal transaction adjustment and the additional information created based on the amount after the internal transaction adjustment (step S402).

  The rating means 16 assigns the rating of the core company that has been newly evaluated to the “Debtor category adjustment factor” box 75 in the “Debtor category adjustment factor” box 75 and the “Debtor category / debtor category” Displayed in box 76. Here, the new rating is lowered to the rating “Z” and is displayed as “Corporate Risk”.

  This new rating is displayed in the category “B” displayed in the “non-consolidated financial rating” box 73 in the category “Z” displayed in the “group rating” box 74 and the “obligor category adjustment factor” box 75. This means that the rating means 16 has lowered the rating based on the relevant item, that is, the “payment period” is 3 months or more and “condition relaxation” has occurred. Of the items in the “obligor classification adjustment factor” box 75, the corresponding item is indicated by a black circle.

  On the other hand, if the rating means 16 determines that the core company has additional information that is appropriate to raise the rating, such as credit rating information in the credit management database 19 or a good value in the adjusted cash flow statement. In the “Debtor Category Adjustment Factor” box 75, the “adjusted debtor category” column and the “obligor rating / obligor category” box 76 are displayed with the new rating after the upgrade.

  As described above, the credit management system 10 according to the present embodiment is configured. Next, the effect of the credit management system 10 will be described.

  According to this embodiment, the corporate group further includes one or more companies that create consolidated financial statements, so the core company does not create consolidated financial statements, but other companies that make up the corporate group Ratings and credit management of a corporate group can be performed after reflecting the composition of various corporate groups in the credit management system 10, such as when preparing consolidated financial statements. Therefore, not only small and medium enterprises that do not prepare consolidated financial statements but also large enterprises that are obligated to prepare consolidated financial statements, or small and medium enterprises that optionally prepare consolidated financial statements, are included in one corporate group. Can do.

  According to the present embodiment, the additional information includes the rating deduction information, and the rating means performs the rating based on obtaining the rating deduction information from the credit management storage means, thereby causing a factor of lowering the rating such as arrears. If this happens, the rating of the core company can be lowered automatically, which is efficient. Since the ratings of core companies can be automatically lowered, human errors can be greatly reduced. Also, when there are many corporate groups that perform credit management, automation can save time and money.

  According to the present embodiment, the additional information includes rating increase information, and the rating means performs the rating based on obtaining the rating increase information from the credit management storage means. It is efficient because the rating of the core company can be automatically raised when a factor to raise it occurs. Further, as in the case of the rating down information described above, human error is greatly reduced, and time and cost can be saved particularly when there are many company groups that perform credit management.

  According to the present embodiment, the summing means prepares the financial statements based on at least one of the details of the individual tax return and the asset status of the individual, so that the other companies constituting the company group are individuals. However, it is possible to create financial statement data that is the target of summing amounts after adjusting the format based on the contents of individual tax returns and the status of individual assets. Therefore, even in the case of an individual company, the amount of financial statements can be added up as a company group.

  As mentioned above, although embodiment which concerns on this invention was described, it cannot be overemphasized that this invention is not limited to this embodiment, and can implement with a various aspect in the range which does not deviate from the summary. For example, the roles of the respective means 13 to 16 of the credit management system 10 and the control unit 12 are not limited to the above examples.

DESCRIPTION OF SYMBOLS 10 Credit management system 11 Transmission / reception part 12 Control part 13 Extraction means 14 Summation means 15 Adjustment means 16 Rating means 17 Memory | storage part 18 Financial information database 19 Credit management database 20a Terminal 20b Terminal 20c Terminal 30 Network 40 Target list screen 41 Supplier name Box 42 Group acquisition button 43 Group list box 50 Summation target financial list screen 51 Company name box 52 Group list box 53 Non-business partner box 60 Internal transaction adjustment screen 61 Financial statement box 62 Adjustment registration button 63 Internal transaction adjustment registration screen 64 Target company column 65 Counterpart company column 66 Corresponding candidate button 67 Register button 68 Add BSPL (adjusted) creation button 70 Rating / categorized form 71 Overview box 72 Credit status box 73 Non-consolidated financial rating box 74 group rating box 75 debtor division adjustment factor box 76 obligor ratings, debtor classification box

Claims (7)

A credit management system in a financial institution,
The credit management system includes:
An extraction means for extracting a group subject to summing up the amounts of financial statements from a group of companies including core companies;
A summing means for summing the amounts of the financial statements of the group to be summed;
An adjusting means for calculating an amount after adjusting the internal transaction by subtracting the internal transaction amount of the group to be combined from the combined amount;
A rating means for rating the core company based on the amount after the internal transaction adjustment and additional information;
The credit management system, wherein the corporate group includes one or more companies that do not prepare consolidated financial statements.   The credit management system according to claim 1, wherein the company group further includes one or more companies that create consolidated financial statements.   The credit according to claim 1 or 2, wherein the additional information includes rating deduction information, and the rating means performs the rating based on obtaining the rating deduction information from a credit management storage means. Management system.   The credit according to claim 1 or 2, wherein the additional information includes rating increase information, and the rating means performs the rating based on obtaining the rating increase information from a credit management storage means. Management system.   The credit management according to any one of claims 1 to 4, wherein the summing unit prepares the financial statements based on at least one of a content of an individual final tax return and an individual asset status. system. A method implemented in a credit management system in a financial institution,
The method
Extracting a summation target group from which the amounts of financial statements are summed from a group of companies including core companies;
Summing the amounts of the financial statements of the group to be summed;
Calculating the amount after the internal transaction adjustment by adding or subtracting the internal transaction amount of the group to be added to the summed amount;
Rating the core company based on the internal transaction adjusted amount and additional information, and
The company group includes one or more companies that do not prepare consolidated financial statements.   A program for causing a computer to execute the method according to claim 6.

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