JP2020155013A - Procurement fund management system, procurement fund management method and procurement fund management program - Google Patents

Abstract

To provide a procurement fund management system, a procurement fund management method and a procurement fund management program that calculate a cash flow and that are for supporting a finance management job, for a procurement fund.SOLUTION: A management server 20 comprises: a contract master storage section 22 that stores contract information; and a control section 21 that is connected to a user terminal 10. And, the control section 21 calculates a principal balance which is obtained by subtracting a repayment amount for each repayment schedule of a principal on the basis of repayment period information of the contract information, for a procurement balance, and creates a cash flow based on the principal balance.SELECTED DRAWING: Figure 1

Description

The present invention relates to a procurement fund management system for calculating cash flow, a procurement fund management method, and a procurement fund management program for the funds procured.

Companies may raise funds by borrowing from financial institutions, etc. for capital investment and fund management. In this case, interest payments and repayments are made based on the contract. A system for managing such borrowings has been studied (for example, Patent Documents 1 and 2). In the technique described in Patent Document 1, a management support device that sequentially accumulates information on income and expenditure generated in business management in a database and provides a status of cash flow from the present to the future is disclosed. Further, in the technique described in Patent Document 2, an accounting processing apparatus for managing cash-based profit / loss in accounting processing is disclosed.

JP-A-2003-316935 Japanese Unexamined Patent Publication No. 2013-239022

However, when calculating cash flow based on a financing contract, it takes time and effort to calculate interest payments and repayments, and to manage due dates, which may impose a burden on accurate financial management operations.

The procurement fund management system that solves the above problems includes a contract master storage unit that records contract information and a control unit that is connected to a user terminal. Then, the control unit calculates the principal balance obtained by subtracting the repayment amount for each scheduled repayment date of the principal based on the repayment cycle information of the contract information with respect to the procurement balance, and based on the principal balance. Create cash flow.

According to the present invention, it is possible to calculate cash flow for raised funds and support financial management operations.

The system schematic diagram of this embodiment. Explanatory drawing of the contract managed in this embodiment. The explanatory view of the contract master storage part of this embodiment. Explanatory drawing of the processing procedure of this embodiment. Explanatory drawing of the processing procedure of this embodiment. It is explanatory drawing of the schedule display processing of this embodiment, (a) is a processing procedure, (b) is an explanatory diagram of a contract schedule screen. Explanatory drawing of the processing procedure of this embodiment. Explanatory drawing of the processing procedure of this embodiment. It is explanatory drawing of the foreign currency borrowing correspondence processing [with foreign exchange contract] of this embodiment, (a) is an explanatory diagram in the case where a reservation loss occurs, and (b) is the case where a reservation gain occurs. Explanatory drawing of cash flow and journal entry of foreign currency borrowing correspondence processing [with foreign exchange contract] of this embodiment. Explanatory drawing of the processing at the time of foreign currency borrowing of the foreign currency borrowing correspondence processing [without foreign exchange contract] of this embodiment. It is an explanatory diagram of the foreign currency borrowing correspondence processing [without foreign exchange contract] of this embodiment, (a) is the end-of-term processing, and (b) is the explanatory diagram of the repayment processing. It is explanatory drawing of the foreign currency borrowing correspondence processing [without foreign exchange contract] of this embodiment, (a) is an explanatory diagram in the case where a reservation loss occurs, and (b) is the case where a reservation gain occurs. Explanatory drawing of cash flow and journal entry of foreign currency borrowing correspondence processing [without foreign exchange contract] of this embodiment. It is explanatory drawing of the commitment line fee calculation processing of this embodiment, (a) is a processing procedure, (b) is an explanatory diagram of an unused frame balance. Explanatory drawing of the processing procedure of this embodiment.

Hereinafter, an embodiment in which the procurement fund management system, the procurement fund management method, and the procurement fund management program are embodied will be described with reference to FIGS. 1 to 16. In this embodiment, it is assumed that the funds procured in the company (for example, borrowings, etc.) are managed.

As shown in FIG. 1, the user terminal 10, the management server 20, and the accounting system 30 are connected via a network.
The user terminal 10 is a computer terminal used by a person in charge or an administrator of this company. The user terminal 10 includes a display unit (display or the like) and an input unit (keyboard, pointing device, etc.).

The accounting system 30 is a computer system that manages the accounting of this company. The accounting system 30 acquires a linked file generated based on journal information from the management server 20 and executes accounting management processing for financial accounting and management accounting.

The management server 20 is a computer system that manages the raised funds. The management server 20 includes a control unit 21, a contract master storage unit 22, a transaction information storage unit 23, a market interest rate information storage unit 24, a brand information storage unit 25, and a rating information storage unit 26.

A contract managed by the management server 20 will be described with reference to FIG.
In the contract in this embodiment, it is assumed that a contract related to “procurement” for financing and a contract related to “derivatives” for risk hedging are used.

In "procurement," there are "borrowings,""commitmentlines,""corporatebonds," and "electronic commercial paper (electronic CP)."
A "borrowing" contract is a deed borrowing that borrows the principal, pays interest, and repays the principal based on the loan agreement (deed borrowing). It is also possible to apply it to the management of contract forms different from deed borrowing such as bill borrowing and special overdraft. This "borrowing" (certificate borrowing) contract includes a "relative method" borrowing contract and a "syndicated method (syndicated loan)" borrowing contract. In the "relative method", borrowing is done from one financial institution. On the other hand, in the "syndicate method", multiple financial institutions cooperate to form a syndicate group and borrow based on one contract. In this "syndicate method", share information of contributions by financial institutions (participating banks) participating in the syndicate group is set.
Yen currency and foreign currency can be used for this "borrowing". Furthermore, in the case of borrowing in foreign currency, the exchange rate used for the transaction may or may not be a predetermined exchange contract.

The "commitment line" is financing from financial institutions, and the maximum amount of borrowing is set. Then, within this extreme amount, individual loans are provided without making a contract each time. This commitment line also has a relative method of borrowing from one financial institution and a syndicate method of procuring from multiple financial institutions. Then, in the "extreme amount setting contract", the financial institution sets the maximum amount of borrowing (setting frame) for the borrower, and the borrower pays a commission (fee) based on this setting. For this fee, a fee (commitment fee) for the maximum unused frame and a fee (facility fee) for the maximum set frame can be set.

A “corporate bond” contract is a contract relating to corporate bonds issued by a company with the principal contributed by the investor. Interest on corporate bonds is provided to investors through the corporate bond management company. The principal of this bond is redeemed to investors at the time of redemption through the bond management company.

An "electronic CP" contract is a contract for commercial paper issued by a company with an investor-contributed principal. In this case, the amount equivalent to interest payment is issued at a discounted amount from the face value. The principal (par value) of this electronic CP will be redeemed to investors through a fund settlement company at the time of redemption.

“Interest rate swap” and “currency swap” can be used for “derivative”. In the "interest rate swap", in order to avoid the risk of interest rate fluctuations, interest is received from the swap destination at the floating interest rate and the interest is paid at the fixed interest rate for the floating interest rate of the borrowing contract. It is also possible to use an interest rate swap that receives interest at a fixed interest rate and pays interest at a floating interest rate.
In "currency swap", in order to avoid the risk of exchange rate fluctuations, the principal is borrowed in yen from the swap destination in the borrowing contract of the principal borrowing in foreign currency. In this case, the interest in yen is paid to the swap destination and the interest in foreign currency is acquired, and in the loan contract, the interest is paid in foreign currency. In the case of principal repayment, the principal is repaid in yen to the swap destination and the principal amount in foreign currency is acquired, and in the loan contract, the principal is repaid in foreign currency. It is also possible to use a currency swap that pays interest in foreign currency to the swap destination and receives interest in yen.

Based on the instruction from the user terminal 10, the control unit 21 shown in FIG. 1 performs various processes for supporting transaction management based on the contract for procurement and derivatives described above. The control unit 21 has a CPU, RAM, ROM, etc. as control means, and performs processes described later (each process such as registration management stage, borrowing management stage, loan facility management stage, market value evaluation stage, journal creation stage, etc.). .. By executing the loan management program for this purpose, the control unit 21 functions as a registration management unit 211, a loan management unit 212, a loan facility management unit 213, a market value evaluation unit 214, a journal creation unit 215, and the like.

The registration management unit 211 executes a process of recording the contract information acquired from the user terminal 10 in the contract master storage unit 22.
The borrowing management unit 212 executes a process of managing borrowings in this company.
The loan facility management unit 213 executes the process of managing the commitment line in this company. The loan facility management unit 213 holds data on the unit fee rate for calculating the commit line fee.

The market valuation unit 214 executes market valuation processing such as borrowing, corporate bonds, financing of electronic CP, interest rate swap, currency swap, etc. in this company.
The journal creation unit 215 executes the journal creation process based on the cash flow. Then, the journal creation unit 215 creates a linkage file for linking with the accounting system 30 based on the created journal information.

As shown in FIG. 3, the contract management record 220, the commitment line management record 221 and the swap management record 222 are recorded in the contract master storage unit 22.
The contract management record 220 is recorded when the contract information is acquired from the user terminal 10. Basic information, principal information, repayment information, interest payment information, interest rate information, etc. are recorded in this contract management record.

Basic information includes information on contract code, contract classification, borrowing form, term classification, contract currency, business partner, journal code, standard calendar, trading day / holiday handling, trading date / month / month handling, and deposit / withdrawal account.
In the contract code data area, data regarding an identifier for identifying each contract is recorded.

Data on identifiers for identifying deed borrowing, commitment lines, corporate bonds, etc. are recorded in the contract classification data area.
In the borrowing form data area, data regarding identifiers for identifying the classification of borrowing set by the company, such as deed borrowing, bill borrowing, and special overdraft, is arbitrarily recorded.

In the period division data area, an identifier for identifying the division (short-term, long-term) of the borrowing period is recorded.
In the contract currency data area, an identifier for identifying the currency of the borrowing in this contract is recorded. In this data area, in the case of foreign currency borrowing, an identifier for identifying the presence or absence of a forward exchange contract is recorded.

In the account data area, data regarding an identifier for identifying the account of this contract is recorded.
The journal code data area records data about identifiers for identifying journals for transactions in this contract.

An identifier for identifying a tradeable date is recorded in the reference calendar data area. In this embodiment, an identifier for identifying any of "Japan", "foreign country", and "no holiday" is recorded.

In the trading day / holiday handling data area, data regarding the handling method when the trading day of the automatically generated cash flow is a holiday is recorded.
In the transaction date / month-over-handling data area, data regarding handling when the trading date exceeds the month is recorded.
In the deposit / withdrawal account data area, information for identifying the account of the company (own company) used for deposit / withdrawal of transactions based on this contract is recorded.

Principal information includes information on contract dates, start dates, end dates, borrowing periods, repayment methods, and total borrowings.
In the contract date data area, data regarding the date when the contract was concluded is recorded.
Data related to the start date and the end date of the contract period are recorded in each data area of the start date and the end date.

In the borrowing period data area, data regarding the borrowing period from the start date (borrowing date) to the end date is recorded.
In the repayment method data area, an identifier for identifying the repayment method of the borrowing is recorded. In the present embodiment, an identifier for specifying any of lump sum due date, contract repayment, and equal principal and interest is recorded.
Data regarding the amount of principal borrowed is recorded in the total borrowing data area.
In the case of foreign currency borrowing, the principal information further includes information on the spot rate and the reservation rate.
The spot rate data area records data about the current rates traded in the foreign exchange market.
In the reservation rate data area, data related to the interest payment / repayment rate specified by the contract is recorded.

The repayment information includes information on the repayment cycle, the first repayment date, the repayment amount each time, and the final repayment amount.
Data related to the principal repayment cycle is recorded in the repayment cycle data area. The repayment date can be calculated from this cycle.
In the first repayment date data area, data regarding the date when the principal is first repaid is recorded.
Data regarding each repayment amount and final repayment amount in the case of contract repayment are recorded in the data area for each repayment amount and final repayment amount, respectively.

The interest payment information includes information on the interest payment method, both ends, rounding of interest, annual days, first daily rate classification, final daily rate classification, interest payment cycle, and first interest payment date.
An identifier for identifying an interest payment method (prepaid, postpaid) is recorded in the interest payment method data area.

An identifier for specifying the method of calculating interest at the first time or the last time is recorded in the end-to-end data area. In the present embodiment, an identifier for identifying any of "one-end rear drop", "one-end front drop", and "both ends" is recorded. If the "one-sided drop" flag is set as this identifier, the end date is not included in the interest period and no interest is accrued. If the "one-sided drop" flag is set, the start date is not included in the interest period and no interest is accrued. If the "both ends" flag is set, the start date and end date are included in the interest period and interest is accrued in both cases.

In the interest fraction processing data area, an identifier for identifying the response (rounding up, rounding down, rounding) when a fraction occurs in the calculated interest is recorded.
In the annual number of days data area, an identifier for specifying the number of days in one year (here, 360 days or 365 days) used for daily proration in interest calculation is recorded. Further, information on the interest calculation method (daily rate (365 days), daily rate (360 days), monthly rate (365 days), monthly rate (360 days), etc.) is also recorded.

In the case of monthly installment, an identifier for specifying the necessity of daily installment in the initial repayment is recorded in the initial daily installment data area.
In the case of monthly installment, an identifier for specifying the necessity of daily installment in the final repayment is recorded in the final daily installment data area.

Data relating to the interest payment or receipt cycle is recorded in the interest payment cycle data area.
Data related to the first interest payment date (date) is recorded in the first interest payment date data area.

Interest rate information includes information on base interest rates, spreads, applicable interest rates, and compliance with upper and lower interest rates.
In the base interest rate data area, data regarding an identifier for identifying a base interest rate is recorded. A variable interest rate or a fixed interest rate can be specified by this base interest rate.
In the spread data area, data regarding the spread for calculating the applicable interest rate with respect to the base interest rate is recorded.

In the applicable interest rate data area, data on the applicable interest rate calculated by adding the spread to the base interest rate is recorded.
Data related to the upper and lower limits of interest rates are recorded in the data area corresponding to the upper and lower limits of interest rates. For example, it can be used at negative interest rates. Specifically, the applicable interest rate used when the interest rate is minus interest rate is, for example, "interest rate = 0" when "interest rate <0" or "interest rate + spread = 0" when "interest rate + spread <0". "Is set.

The contract code, business partner, contract date, start date, end date, fee calculation method, setting frame, and individual loan data are recorded in the commitment line management record 221.
The contract code data area records data about identifiers for identifying commitment line contracts.

In the account data area, data regarding an identifier for identifying the account of this contract is recorded.
In the contract date data area, data regarding the date when this contract was concluded is recorded.
In each data area of the start date and the end date, data regarding the start date and the end date of the commitment line setting are recorded.

An identifier is recorded in the fee calculation method to specify how to calculate the commission of the commitment line. In this embodiment, an identifier for identifying either the facility fee method or the commitment fee method is recorded.
Data regarding the maximum amount of the commitment line is recorded in the setting frame data area.
In the individual loan data area, data (borrowing date, borrowing amount, etc.) related to individually borrowed individual loans are recorded within the maximum amount.

The swap management record 222 records data on the contract code, business partner, currency, contract date, start date, end date, swap method, underlying liability, and applicable conditions.

In the contract code data area, data regarding an identifier for identifying a swap contract is recorded.
In the account data area, data regarding an identifier for identifying the account of this contract is recorded.
In the currency data area, data regarding an identifier for identifying the currency used for swap is recorded.

In the contract date data area, data regarding the date when this contract was concluded is recorded.
Data related to the start date and the end date of the contract period are recorded in each data area of the start date and the end date.

In the swap method data area, data regarding an identifier for identifying a swap method (currency swap, interest rate swap) is recorded.
The underlying liabilities data area records data about the contract code to identify the borrowing to be swapped.
The applicable condition data area records data on the conditions for applying the swap (information on principal, repayment, interest payment, interest rate, etc.).

A cash flow file is recorded in the transaction information storage unit 23. This cash flow file is recorded when the cash flow is calculated. In this cash flow file, each transaction information is recorded for the contract code, the business partner, and the base interest rate. Each of these transaction information is data related to transaction status, transaction classification, transaction date, borrowing amount, repayment amount, principal balance, interest payment amount, interest rate, interest balance, balance period (starting period), balance period (ending period), and forwarding status. including.

In the contract code data area, data regarding an identifier for identifying the contract that generates this cash flow is recorded.
In the account data area, data regarding an identifier for identifying the account of this contract is recorded.

In the base interest rate data area, an identifier for identifying the base interest rate specified in this contract is recorded.
An identifier for identifying the transaction status is recorded in the transaction status data area. For example, as the transaction status, an identifier for specifying provisional registration of a contract, confirmation of a contract, confirmation of cash flow, completion of a journal, etc. is recorded.

In the transaction category data area, an identifier for identifying a transaction category (borrowing, repayment, interest payment, etc.) for identifying the contents of cash flow is recorded.
In the transaction date data area, data regarding the date on which this transaction occurs is recorded. The transaction date includes, for example, a borrowing date, a repayment date, an interest payment date, and the like.
In the borrowing amount data area, data regarding the borrowing amount in the transaction category “borrowing” is recorded.

In the repayment amount data area, data regarding the repayment amount in the transaction category “repayment” is recorded.
Data on the balance of borrowings is recorded in the principal balance data area.
In the interest payment amount data area, data regarding the interest payment amount in the transaction category “interest payment” is recorded.

In the interest rate data area, data on the interest rate used to calculate the interest payment amount is recorded.
In the interest balance data area, data on the interest balance used to calculate the interest payment amount is recorded. This interest balance has a different value depending on both ends of the contract management record 220. If "one-sided advance" is set, "interest balance = 0" is set for the borrowing date, and the interest balance of the previous day is set as the interest balance of the repayment date. When "one-sided drop" is set, "interest balance = borrowing amount" is set for the borrowing date, and "interest balance = 0" is set for the final repayment date. When "both ends" are set, "interest balance = borrowing amount" is set for the borrowing date, and the interest balance of the previous day is set as the interest balance of the final repayment date.

Data regarding the start date and end date of the interest calculation period to which this interest balance is applied are recorded in each data area of the balance period (starting period) and the balance period (ending period), respectively.
In the transfer status data area, an identifier for identifying the transfer status (untransferred, transferred) of the journal information to the accounting system 30 is recorded. In this data area, the untransferred flag is recorded as an identifier of the initial value. Then, when the journal creation unit 215 generates a linkage file for transfer to the accounting system 30, the transferred flag is recorded.

The market interest rate file is recorded in the market interest rate information storage unit 24. This market interest rate file is recorded when the market interest rate is registered. In this market interest rate file, data on the market interest rate (rate) determined by the contract according to the creditworthiness of the company, the target period (lending period), the interest payment cycle, etc. are recorded. In this embodiment, market interest rates such as LIBOR (London Interbank Preferred Rate) and TIBOR (Tokyo Interbank Preferred Rate), regulated interest rates such as short-term prime rate and long-term prime rate, and the like can be used.

A brand file is recorded in the brand information storage unit 25. This brand file is recorded when it is registered using the user terminal 10. In this issue file, the maturity date and yield information (average value of compound interest) are recorded for the issue name of the issued bond.

A rating file is recorded in the rating information storage unit 26. This rating file is recorded when it is registered using the user terminal 10. In this rating file, the maturity date and yield information are recorded for the rating of the issued bond.

The processing procedure when managing borrowings using the system configured as described above will be described.
(Outline of management server)
The outline of the process will be described with reference to FIG.
First, the control unit 21 of the management server 20 executes the contract registration process (step ST10). Specifically, the registration management unit 211 of the control unit 21 outputs the contract registration screen to the display of the user terminal 10. The registration management unit 211 acquires the contract information input on the contract registration screen, generates a contract management record 220, and records it in the contract master storage unit 22. Regarding the commitment line contract and the swap contract, the commitment line management record 221 and the swap management record 222 are generated and recorded in the contract master storage unit 22, respectively.

Next, the control unit 21 of the management server 20 executes the cash flow creation process (step ST20). Specifically, the borrowing management unit 212 of the control unit 21 uses the contract management record 220 recorded in the contract master storage unit 22 to generate cash flow for borrowings. This cash flow includes information on borrowings, repayments and interest payments. Then, the borrowing management unit 212 records the cash flow file in which the generated cash flow is recorded in the transaction information storage unit 23. Details will be described in the contract registration process of FIG.

In addition, the person in charge corrects the generated cash flow by using the user terminal 10 (step ST21). Here, the cash flow is output to the user terminal 10. Then, the control unit 21 of the management server 20 updates the transaction information storage unit 23 with the cash flow modified as necessary.

In addition, the person in charge uses the user terminal 10 to perform conversion conversion in the generated cash flow (step ST22). In this case, the control unit 21 of the management server 20 performs conversion conversion of the foreign currency borrowed money in consideration of the exchange rate. Further, if necessary, when a rewrite is input in which the contract is rewritten and a new borrowing is made without repayment when the repayment deadline is reached, the control unit 21 of the management server 20 rewrites the transaction information storage unit 23 based on the rewrite. Update your cash flow file. Further, when the refinancing for refinancing the borrowing is input when the repayment deadline is reached, the control unit 21 of the management server 20 updates the cash flow file of the transaction information storage unit 23 based on the refinancing. In addition, when early redemption to repay earlier than the repayment date scheduled in the contract or partial redemption to repay a part earlier than the repayment date scheduled in the contract is input, the control unit 21 of the management server 20 , The cash flow file of the transaction information storage unit 23 is updated based on the early redemption and the partial redemption.

Further, the control unit 21 of the management server 20 executes the interest rate update process when the interest rate is changed (step ST23). Here, the control unit 21 of the management server 20 updates the future cash flow recorded in the transaction information storage unit 23 based on the new interest rate.

Further, the control unit 21 of the management server 20 executes the monthly deadline process after the contract is confirmed and the cash flow is confirmed (step ST24).
Further, the control unit 21 of the management server 20 executes the form output process (step ST30). Here, the control unit 21 of the management server 20 outputs various forms necessary for management accounting by using the cash flow file recorded in the transaction information storage unit 23. For example, the borrowing schedule, the scheduled repayment amount transition table, etc. are output.

Next, the control unit 21 of the management server 20 executes the market value evaluation process (step ST40). Specifically, the market value evaluation unit 214 of the control unit 21 performs market value evaluation based on the cash flow recorded in the transaction information storage unit 23. Specifically, the discount factor is calculated using the discount rate calculation of the market value evaluation and the rate information used for the forward rate calculation, and is linked with the contract information. Then, the market value evaluation process of each contract is executed, the market value information is output, and the output result of the market value information is confirmed. Details will be described later.

Next, the control unit 21 of the management server 20 executes the journal creation process (step ST50). Specifically, the journal creation unit 215 of the control unit 21 creates the journal information of deposits and withdrawals based on the cash flow recorded in the transaction information storage unit 23. Here, a journal is created for borrowing, repayment, and interest payment. Furthermore, it is also possible to create journals related to the recording and transfer of accrued expenses and other accrued accounts, and journals related to long-term debt that are scheduled to be repaid within one year as of the end of the month and transferred to current liability items.

Next, the control unit 21 of the management server 20 executes the accounting data output process (step ST51). Specifically, the journal creation unit 215 of the control unit 21 creates a linkage file for linking the created journal information with the accounting system 30. In this case, the journal creation unit 215 records the cash flow file transfer completed flag.

(Processing at the time of contract registration)
The process at the time of contract registration will be described with reference to FIG.
First, the control unit 21 of the management server 20 executes the contract registration process (step S1-1). Specifically, the registration management unit 211 of the control unit 21 outputs the contract information registration screen to the display of the user terminal 10. Then, the registration management unit 211 acquires various information input to the registration screen. Next, the registration management unit 211 generates a contract management record 220 in which various acquired information is recorded, and records the contract management record 220 in the contract master storage unit 22. Further, the registration management unit 211 acquires contract information regarding the commitment line and swap from the user terminal 10, generates a commitment line management record 221 and a swap management record 222, and records them in the contract master storage unit 22.

Next, the control unit 21 of the management server 20 executes the process of specifying the scheduled transaction date (step S1-2). Specifically, the borrowing management unit 212 of the control unit 21 has a repayment cycle of repayment information, an initial repayment date, and interest payment of interest payment information for the contract period (start date to end date) recorded in the contract management record 220. Calculate the scheduled transaction date (date) of principal repayment and interest payment using the cycle and the first interest payment date. Here, when the scheduled transaction date exceeds the month, the scheduled transaction date is adjusted based on the transaction date / month / month handling of the basic information of the contract management record 220.

Next, the control unit 21 of the management server 20 executes the calendar specifying process (step S1-3). Specifically, the borrowing management unit 212 of the control unit 21 specifies the calendar to be used for calculating the transaction date based on the reference calendar (Japan, foreign countries, no holidays) of the basic information recorded in the contract management record 220. ..

Next, the control unit 21 of the management server 20 repeats the following processing for each scheduled transaction date.
Here, the control unit 21 of the management server 20 executes a determination process as to whether or not the scheduled transaction date is a holiday (step S1-4). Specifically, the borrowing management unit 212 of the control unit 21 determines whether the scheduled transaction date is a holiday or a weekday (tradable date) in the specified calendar.

When it is determined that the scheduled transaction date is a holiday (when "YES" in step S1-4), the control unit 21 of the management server 20 executes the transaction date change process based on the holiday treatment (step S1-5). .. Specifically, the borrowing management unit 212 of the control unit 21 adjusts the scheduled transaction date as necessary based on the transaction date / holiday treatment recorded in the basic information of the contract management record 220. Then, the adjusted scheduled transaction date is used as the transaction date (repayment date or interest payment date).

On the other hand, when it is determined that the scheduled transaction date is not a holiday (when "NO" in step S1-4), the control unit 21 of the management server 20 changes the payment date based on the holiday treatment (step S1-5). To skip. In this case, the scheduled transaction date specified in the calendar is used as the transaction date (repayment date or interest payment date).
The above process is repeated for all scheduled transaction dates.

Next, the control unit 21 of the management server 20 repeats the following processing for each repayment date.
Here, the control unit 21 of the management server 20 executes the repayment amount calculation process (step S1-6). Specifically, the borrowing management unit 212 of the control unit 21 specifies the period from the preceding repayment date to the current repayment date as the balance period. Then, the borrowing management unit 212 calculates the repayment amount on this repayment date based on the total borrowing amount and the repayment method of the principal information of the contract management record 220. In the case of contract repayment, the repayment amount and the final repayment amount of the repayment information of the contract management record 220 are used each time. Then, the borrowing management unit 212 generates a cash flow file and records it in the transaction information storage unit 23. In this cash flow file, the repayment amount is recorded in the repayment amount data area in association with the transaction category "repayment" and the transaction date (repayment date).

Next, the control unit 21 of the management server 20 executes the calculation process of the principal balance (step S1-7). Specifically, the borrowing management unit 212 of the control unit 21 calculates the principal balance by subtracting the current repayment amount from the preceding principal balance. For the first repayment date, the borrowing amount on the start date will be used as the preceding principal balance.

Next, the control unit 21 of the management server 20 executes the calculation process of the interest balance (step S1-8). Specifically, the borrowing management unit 212 of the control unit 21 calculates the interest balance for the balance period based on the interest calculation method recorded in the data area at both ends of the interest payment information of the contract management record 220. If "one-sided drop" is set, the borrowing amount is set as the interest balance on the start date, the balance after repayment is set as the interest balance on the repayment date, and the interest balance on the end date is set. Set "0". When "one-sided advance" is set, "0" is set as the interest balance on the start date, and the balance on the previous day before repayment is set as the interest balance on the repayment date and the end date. When "both ends" are set, the borrowing amount is set as the interest balance on the start date, and the balance on the previous day before repayment is set as the interest balance on the repayment date and the end date.
The above process is repeated for all repayment dates.

Next, the control unit 21 of the management server 20 executes the interest rate specifying process (step S1-9). Specifically, the borrowing management unit 212 of the control unit 21 specifies the interest rate used for the interest calculation by using the applicable interest rate of the interest rate information of the contract management record 220. When the upper limit interest rate or the lower limit interest rate is specified, the borrowing management unit 212 calculates the applicable interest rate based on the upper / lower limit interest rate correspondence information of the interest rate information of the contract management record 220.

Next, the control unit 21 of the management server 20 executes the calculation process of the payment amount on the first interest payment date (step S1-10). Specifically, the borrowing management unit 212 of the control unit 21 calculates the payment amount based on the initial prorated classification of the interest payment information of the contract management record 220. Then, the borrowing management unit 212 records the interest payment amount in the interest payment amount data area in association with the transaction category “interest payment” and the transaction date (interest payment date) in the cash flow file of the transaction information storage unit 23.

Next, the control unit 21 of the management server 20 repeats the following processing for each interest payment date from the second time onward.
Here, the control unit 21 of the management server 20 executes the interest calculation process (step S1-11). Specifically, the borrowing management unit 212 of the control unit 21 calculates the interest amount with respect to the interest balance of the cash flow file by using the interest period (interest calculation period) and the applicable interest rate of the interest information. Next, the borrowing management unit 212 records the calculated interest amount in the transaction information storage unit 23 in association with the interest payment date. Then, the borrowing management unit 212 records the interest payment amount in the interest payment amount data area in association with the transaction category “interest payment” and the transaction date (interest payment date) in the cash flow file of the transaction information storage unit 23.
The above process is repeated for all interest payment dates from the second time onward.

Next, the control unit 21 of the management server 20 executes the calculation process of the payment amount on the final interest payment date (step S1-12). Specifically, the borrowing management unit 212 of the control unit 21 calculates the payment amount based on the final daily rate classification of the interest payment information of the contract management record 220. Then, the borrowing management unit 212 records the interest payment amount in the interest payment amount data area in association with the transaction category “interest payment” and the transaction date (interest payment date) in the cash flow file of the transaction information storage unit 23.

(Schedule display processing)
Next, the schedule display process will be described with reference to FIG. This schedule display process is output when a list display instruction is input on the user terminal 10.

As shown in FIG. 6A, the control unit 21 of the management server 20 executes the display date / month identification process (step S2-1). Specifically, the borrowing management unit 212 of the control unit 21 acquires the year and month information to be displayed from the user terminal 10. Then, the borrowing management unit 212 outputs the contract schedule screen to the display of the user terminal 10.

As shown in FIG. 6B, the calendar column 501 and the contract list column 502 are displayed on the contract schedule screen 500. In the calendar column 501, the calendar of the year and month specified in the user terminal 10 is displayed.

Next, the control unit 21 of the management server 20 executes the transaction date display process (step S2-2). Specifically, the borrowing management unit 212 of the control unit 21 specifies the transaction date for the date to be displayed from the cash flow file of the transaction information storage unit 23. Further, the borrowing management unit 212 identifies the transaction status (incomplete, completed) recorded in the cash flow file. Then, the borrowing management unit 212 changes the display color in the calendar column 501 so that the specified transaction date and the date when there is no transaction can be distinguished. In this case, the borrowing management unit 212 determines the display color according to the transaction status (incomplete, completed) on each date. For example, if there are unfinished transactions, they are displayed in red (shaded in diagonal lines in the figure), and if all transactions are completed, they are displayed in blue (shaded in grids in the figure).

Next, the control unit 21 of the management server 20 executes the contract list display process (step S2-3). Specifically, when a predetermined transaction date is selected in the calendar column 501, the borrowing management unit 212 of the control unit 21 contracts all transaction information in which the selected transaction date is recorded from the cash flow file. Identify the code. Next, the borrowing management unit 212 acquires the contract management record 220 for each contract code from the contract master storage unit 22. Then, the borrowing management unit 212 outputs the contents of the contract management record 220 and the cash flow file to the contract list column 502.

As shown in FIG. 6B, the contract link button and the CF link button are output for each transaction displayed in the contract list column 502. Further, for each transaction, each item of transaction date, business partner, contract code, contract category, borrowing form, period category, transaction category, currency, transaction amount, status (transaction status), and transfer (transfer status) is displayed. Here, the information recorded in the cash flow file is used for the transaction date, transaction category, status (transaction status), and transfer (transfer status).

When the contract link button is selected, the control unit 21 of the management server 20 executes the output process of the contract content screen (step S2-4). Specifically, the borrowing management unit 212 of the control unit 21 has a contract including detailed information (basic information, principal information, repayment information, interest payment information, interest rate information, etc.) of the contract management record 220 of the selected transaction. The content screen 510 is output to the display of the user terminal 10.

When the CF link button is selected, the control unit 21 of the management server 20 executes the output process of the cash flow screen (step S2-5). Specifically, the borrowing management unit 212 of the control unit 21 identifies the contract code of the selected transaction, and acquires a cash flow file in which the contract code is recorded from the transaction information storage unit 23. Then, the borrowing management unit 212 outputs a cash flow screen 520 that lists each transaction content recorded in the cash flow file in chronological order to the display of the user terminal 10.

(Interest rate update process)
Next, the interest rate renewal process will be described with reference to FIG. 7. This interest rate update process is output when an interest rate update instruction is input by designating a base interest rate and an application date of this interest rate on the user terminal 10. In this case, the contract that uses the specified base interest rate and matches the specified application date is specified as the renewal target.

First, the control unit 21 of the management server 20 executes the interest rate acquisition process (step S3-1). Specifically, the borrowing management unit 212 of the control unit 21 acquires the market interest rate from the market interest rate information storage unit 24. Then, the borrowing management unit 212 calculates the applicable interest rate by adding the spread recorded in the interest rate information of the contract management record 220 to the acquired market interest rate. A variable interest rate master storage unit in which the market interest rate and the application date are registered in advance may be provided in the management server 20, and the market interest rate and the application date may be acquired from the variable interest rate master storage unit.

Next, the control unit 21 of the management server 20 executes a determination process as to whether or not there is a change (step S3-2). Specifically, the borrowing management unit 212 of the control unit 21 compares the applicable interest rate recorded in the interest rate information of the contract management record 220 with the newly calculated applicable interest rate. When both are the same and it is determined that there is no change in the applicable interest rate (when "NO" in step S3-2), the control unit 21 of the management server 20 ends the interest rate update process.

On the other hand, when it is determined that the applicable interest rate recorded in the contract management record 220 is different from the newly calculated applicable interest rate and there is a change in the applicable interest rate (when “YES” in step S3-2), the management server 20 The control unit 21 of the above executes the process of specifying the incomplete interest payment date (step S3-3). Specifically, the borrowing management unit 212 of the control unit 21 has a transaction date (incomplete) in which "cash flow confirmation" is not recorded in the transaction status data area in the transaction information of the cash flow file of the transaction information storage unit 23. (Interest payment date) is specified.

Next, the control unit 21 of the management server 20 executes the interest calculation process for each incomplete interest payment date (step S3-4). Specifically, the borrowing management unit 212 of the control unit 21 calculates the transaction amount (interest payment amount) with respect to the interest balance of the transaction information of the cash flow file using the newly calculated applicable interest rate. Then, the borrowing management unit 212 updates the interest payment amount of the transaction information of the cash flow file according to the calculated transaction amount.
Next, the control unit 21 of the management server 20 executes the calculation process of the payment amount on the final interest payment date in the same manner as in steps S1-12 (step S3-5).

(Foreign currency borrowing processing [with foreign exchange contract])
Next, the foreign currency borrowing handling process [with foreign exchange contract] will be described with reference to FIG. Here, at the time of borrowing foreign currency, the exchange rate (reservation rate) at the time of repayment is decided, and transaction information for the contract period is generated.

First, the control unit 21 of the management server 20 executes the process of specifying the spot rate and the reservation rate (step S4-1). Specifically, the borrowing management unit 212 of the control unit 21 is input to the contract registration screen from the user terminal 10 at the time of contract registration, and the spot rate and the reservation rate recorded in the contract management record 220 of the contract master storage unit 22. To get.

Next, the control unit 21 of the management server 20 executes the registration process of the borrowed amount at the spot rate (step S4-2). Specifically, the borrowing management unit 212 of the control unit 21 acquires the borrowing amount (foreign currency) from the user terminal 10. Then, the borrowing management unit 212 calculates the yen-converted borrowing amount and the principal balance (spot rate) by multiplying the borrowing amount (foreign currency) by the spot rate. Then, the borrowing management unit 212 records the borrowing amount in the borrowing amount data area in association with the transaction category “borrowing” and the transaction date (borrowing date) in the cash flow file of the transaction information storage unit 23.

Next, the control unit 21 of the management server 20 executes the calculation process of the reservation difference amount based on the reservation rate (step S4-3). Specifically, the borrowing management unit 212 of the control unit 21 multiplies the borrowing amount (foreign currency) acquired from the user terminal 10 by the reservation rate to obtain the borrowing amount and the principal balance (reservation rate) of the yen conversion amount. ) Is calculated. Then, the borrowing management unit 212 calculates the difference between the principal balance (spot rate) and the principal balance (reservation rate).

As shown in FIG. 9A, if the principal balance (reservation rate) is larger than the principal balance (spot rate), a reservation loss occurs. On the other hand, as shown in FIG. 9B, when the principal balance (spot rate) is larger than the principal balance (reservation rate), a reservation margin is obtained.

Next, the control unit 21 of the management server 20 executes the registration process of the reservation difference (step S4-4). Specifically, the borrowing management unit 212 of the control unit 21 records the calculated reservation difference in the borrowing amount data area of the cash flow file.

Next, the control unit 21 of the management server 20 repeats the following processing for each repayment date.
Here, the control unit 21 of the management server 20 executes the repayment amount calculation process in the same manner as in steps S1-6 (step S4-5). Then, the borrowing management unit 212 of the control unit 21 calculates and registers the yen amount converted into the repayment amount of the foreign currency using the reservation rate.
Next, the control unit 21 of the management server 20 executes the calculation process of the principal balance in the same manner as in steps S1-7 (step S4-6).
Next, the control unit 21 of the management server 20 executes the calculation process of the interest balance in the same manner as in steps S1-8 (step S4-7). Here, the borrowing management unit 212 of the control unit 21 calculates the yen amount converted from the principal balance of the foreign currency by using the reservation rate.
The above process is repeated for all repayment dates.

Next, the control unit 21 of the management server 20 identifies the interest rate (step S4-8) and calculates the payment amount on the first interest payment date (step S4-9), as in steps S1-9 and S1-10. To execute.
Next, the control unit 21 of the management server 20 repeats the following processing for each interest payment date from the second time onward.
Here, the control unit 21 of the management server 20 executes the interest calculation process in the same manner as in steps S1-11 (step S4-10). Then, the borrowing management unit 212 of the control unit 21 calculates the yen amount converted into the interest amount of the foreign currency by using the reservation rate.
The above process is repeated for all interest payment dates from the second time onward.
Next, the control unit 21 of the management server 20 executes the calculation process of the payment amount on the final interest payment date in the same manner as in steps S1-12 (step S4-11). Here, the borrowing management unit 212 of the control unit 21 uses the reservation rate to calculate the yen amount converted from the payment amount on the final interest payment date of the foreign currency.

As shown in FIG. 9, in foreign currency borrowing [with foreign exchange contract], a reservation loss or a reservation gain occurs due to the difference between the reservation rate and the spot rate. In FIG. 9A, the reservation rate is higher than the spot rate, and a reservation loss occurs. On the other hand, in FIG. 9B, the reservation rate is lower than the spot rate, and a reservation margin is generated.

FIG. 10 shows cash flows T10 and journals T11 for foreign currency borrowings [with forward exchange contracts]. Here, it is assumed that a spot rate of "80" and a reservation rate of "100" of "10,000 dollars" are borrowed at the time of borrowing for the contract period (24 months) and repayment is made in installments every 6 months. In this case, a loss of "200,000 yen" will occur.

After borrowing, the reservation loss will be recorded as a prepaid expense in the journal entry for the monthly deadline for the first month.
In the subsequent monthly processing, a journal is created to transfer from the reservation difference, which is prepaid expenses or unearned revenue, to the reservation difference gain / loss by the number of months. In this case, the monthly transfer amount is the value obtained by dividing the balance of the initial prepaid expenses by the number of months until the final repayment.
For example, if the number of months until the final repayment is 24 months, it will be "200,000 yen ÷ 24 = about 8,333 yen".

At the time of principal repayment, the balance of prepaid expenses is used by subtracting the amount transferred up to the previous month from the balance of initial prepaid expenses. For example, in the case of the 5th month, the amount (158,335 yen) obtained by subtracting "[200,000 ÷ 24] yen x 5 months" from "200,000 yen" is used as the balance of prepaid expenses. Then, the reservation loss on the principal of the installment repayment is recorded by the following formula.

[Reservation loss on principal for installment repayment] = [Balance of prepaid expenses at the time of repayment] x [(Balance of repayment this time / Balance of borrowing before repayment)]
As a result, "39,583 yen (= 158,333 yen x (2,500 dollars / 10,000 dollars))" will be recorded as a reservation loss.

(Foreign currency borrowing processing [no foreign exchange contract])
Next, the foreign currency borrowing handling process [without foreign exchange contract] will be described with reference to FIGS. 11 and 12. If there is no forward exchange contract, the balance of borrowings will be revalued at the exchange rate at the end of the fiscal year for each fiscal year (monthly, quarterly, semi-annual). Then, the difference between the yen-converted amount of the balance set in the latest year-end conversion and the yen-converted amount at the exchange rate at the time of repayment is calculated as the exchange difference and used for journal entry. The following will be explained separately when borrowing foreign currency, when the end of the fiscal year arrives, and when the repayment date arrives.

<Processing when borrowing foreign currency>
First, the processing at the time of borrowing a foreign currency will be described with reference to FIG.
Here, the control unit 21 of the management server 20 executes the spot rate specifying process (step S5-1). Specifically, the borrowing management unit 212 of the control unit 21 acquires the spot rate recorded in the contract management record 220 of the contract master storage unit 22 which is input to the contract registration screen from the user terminal 10 at the time of contract registration. ..

Next, the control unit 21 of the management server 20 executes the registration process of the borrowed amount at the spot rate (step S5-2). Specifically, the borrowing management unit 212 of the control unit 21 acquires the borrowing amount (foreign currency) from the user terminal 10. Then, the borrowing management unit 212 calculates the yen-converted borrowing amount and the principal balance (spot rate) by multiplying the borrowing amount (foreign currency) by the spot rate. Then, the borrowing management unit 212 records the borrowing amount in the borrowing amount data area in association with the transaction category “borrowing” and the transaction date (borrowing date) in the cash flow file of the transaction information storage unit 23.

Next, the control unit 21 of the management server 20 executes the registration process of the principal balance (step S5-3). Specifically, the borrowing management unit 212 of the control unit 21 puts the borrowing amount and the principal balance in the borrowing amount data area and the principal balance data area of the cash flow file based on the borrowing amount acquired from the user terminal 10, respectively. To record.

Next, the control unit 21 of the management server 20 repeats the following processing for each repayment date.
Here, the control unit 21 of the management server 20 executes the repayment amount calculation process in the same manner as in steps S1-6 (step S5-4). Then, the borrowing management unit 212 of the control unit 21 calculates and registers the yen amount converted into the repayment amount of the foreign currency using the spot rate.
Next, the control unit 21 of the management server 20 executes the calculation process of the principal balance in the same manner as in steps S1-7 (step S5-5).
Next, the control unit 21 of the management server 20 executes the calculation process of the interest balance in the same manner as in steps S1-8 (step S5-6). Here, the borrowing management unit 212 of the control unit 21 calculates the yen value obtained by converting the principal balance of the foreign currency using the spot rate.
The above process is repeated for all repayment dates.

Next, the control unit 21 of the management server 20 identifies the interest rate (step S5-7) and calculates the payment amount on the first interest payment date (step S5-8), as in steps S1-9 and S1-10. To execute.
Next, the control unit 21 of the management server 20 repeats the following processing for each interest payment date from the second time onward.
Here, the control unit 21 of the management server 20 executes the interest calculation process in the same manner as in steps S1-11 (step S5-9). Then, the borrowing management unit 212 of the control unit 21 calculates the yen amount converted into the interest amount of the foreign currency by using the spot rate.
The above process is repeated for all interest payment dates from the second time onward.
Next, the control unit 21 of the management server 20 executes the calculation process of the payment amount on the final interest payment date in the same manner as in steps S1-12 (step S5-10). Here, the borrowing management unit 212 of the control unit 21 calculates the yen amount converted from the payment amount on the final interest payment date of the foreign currency by using the spot rate.

<End-of-term processing>
Next, the term-end processing will be described with reference to FIG. 12 (a).
First, the control unit 21 of the management server 20 executes a process of calculating the principal balance based on the term-end rate (step S6-1). Specifically, the borrowing management unit 212 of the control unit 21 acquires the current exchange rate (end-of-term rate) from the user terminal 10. Then, the borrowing management unit 212 calculates the yen-converted principal balance (end-of-term rate) by multiplying the principal balance (foreign currency) by the spot rate.

Next, the control unit 21 of the management server 20 executes the conversion difference registration process (step S6-2). Specifically, the borrowing management unit 212 of the control unit 21 calculates the principal balance (reservation rate) of the yen-converted amount by multiplying the principal balance (foreign currency) by the year-end rate. Next, the borrowing management unit 212 calculates the difference between the principal balance (end-of-term rate) and the principal balance (end-of-term rate) at the time of borrowing (the second and subsequent times at the time of the latest end-of-term processing). Then, the borrowing management unit 212 records the calculated difference as a conversion difference in the cash flow file. Here, if the translation difference is a translation loss, it is recorded in the borrowing amount data area of the cash flow file, and if the translation difference is a translation gain, the translation difference is recorded in the repayment amount data area of the cash flow file.

Next, the control unit 21 of the management server 20 repeats the following processing for each repayment date.
Here, the control unit 21 of the management server 20 executes the update processing of the principal balance at the end-of-term rate (step S6-3). Specifically, the borrowing management unit 212 of the control unit 21 records the principal balance (end-of-term rate) in the principal balance data area of the cash flow file.
The above process is repeated for all repayment dates.

<Processing at the time of repayment>
Next, repayment processing will be described with reference to FIG. 12 (b).
First, the control unit 21 of the management server 20 executes the calculation process of the repayment amount based on the repayment time rate (step S7-1). Specifically, the borrowing management unit 212 of the control unit 21 acquires the current exchange rate (repayment rate) from the user terminal 10. The loan management unit 212 calculates the repayment amount in yen equivalent by multiplying the loan balance (foreign currency) by the repayment rate. Then, the borrowing management unit 212 records the repayment amount in the repayment amount data area in association with the transaction category “repayment” and the transaction date (repayment date) in the cash flow file of the transaction information storage unit 23.

Next, the control unit 21 of the management server 20 executes the exchange rate difference calculation / registration process (step S7-2). Specifically, the borrowing management unit 212 of the control unit 21 has the principal balance converted into yen at the spot rate determined by the principal information of the contract management record 220 of the contract master storage unit 22 and the yen at the repayment rate. The exchange rate difference is calculated from the difference from the converted principal balance. If there is a term-end between borrowing and repayment, the yen-converted principal balance at the term-end rate is used instead of the "yen-converted principal balance at the spot rate".
Again, if the foreign exchange difference is a foreign exchange loss, it is recorded in the borrowing amount data area of the cash flow file, and if the foreign exchange difference is a foreign exchange gain, the foreign exchange difference is recorded in the repayment amount data area of the cash flow file. ..

FIG. 13 shows the time transition of the principal balance of foreign currency borrowing [without foreign exchange contract]. FIG. 13 (a) shows "end-of-term rate> spot rate" and "end-of-term rate <payment rate", and FIG. 13 (b) shows "end-end rate <spot rate" and "end-of-term rate> repayment rate". Shows the case. The year-end rate is applied to the principal balance after repayment. Then, the contracted amount (repayment amount in foreign currency) at the time of repayment is calculated by the repayment method defined by the principal information of the contract management record 220 of the contract master storage unit 22 and the repayment cycle defined by the repayment information. The exchange difference is the difference between the repayment amount (converted to yen) obtained by multiplying this contract amount by the year-end rate and the repayment amount (converted to yen) obtained by multiplying the contract amount by the repayment rate. At the time of repayment, if the repayment rate is higher than the year-end rate, it will be a foreign exchange loss, and if the repayment rate is lower than the year-end rate, it will be a foreign exchange gain.

FIG. 14 shows the cash flow T20 and the journal entry T21 of foreign currency borrowing [without forward exchange contract]. Here, a foreign exchange loss is recorded at the time of repayment "2018 / B / 30", and a foreign exchange gain is recorded at the time of repayment "2019 / C / 31". In addition, a translation loss was recorded at the end of the term “2019 / D / 30”.

(Commitment line fee calculation process)
Next, the commitment line fee calculation process will be described with reference to FIG. 15 (a).
First, the control unit 21 of the management server 20 executes the specifying process of the fee calculation method (step S8-1). Specifically, the loan facility management unit 213 of the control unit 21 specifies the fee calculation method in the commitment line management record 221 of the contract master storage unit 22. Here, either "facility fee" or "commitment fee" is specified.

When the "facility fee" is recorded as the fee calculation method (in the case of the "facility fee" in step S8-1), the control unit 21 of the management server 20 executes the specifying process of the setting frame and the setting period (step). S8-2). Specifically, the loan facility management unit 213 of the control unit 21 specifies a start date, an end date, and a setting frame in the commitment line management record 221. Then, the loan facility management unit 213 calculates the set period based on the start date and the end date.

Next, the control unit 21 of the management server 20 executes the fee calculation process according to the set period (step S8-3). Specifically, the loan facility management unit 213 of the control unit 21 calculates the fee (facility fee) by multiplying the product of the set frame and the set period by the unit fee rate.

On the other hand, when the "commitment fee" is recorded as the fee calculation method (in the case of the "commitment fee" in step S8-1), the control unit 21 of the management server 20 executes the identification process of the unused period (step). S8-4). Specifically, the loan facility management unit 213 of the control unit 21 specifies a start date, an end date, and a setting frame in the commitment line management record 221. Then, the loan facility management unit 213 calculates the set period based on the start date and the end date. Next, the loan facility management unit 213 acquires the contract management record 220 for the individual loan in which the contract code of the commitment line management record 221 is recorded from the contract master storage unit 22. Then, the loan facility management unit 213 specifies the borrowing date of the individual loan recorded in the commitment line management record 221 and the repayment date calculated by the repayment cycle of the repayment information of the contract management record 220. Then, the loan allowance management unit 213 calculates the unused allowance by subtracting the total amount of the borrowing amount of the commitment line management record 221 from the setting allowance during the commitment line setting period. Here, the unused period in which the unused frame exists in the setting period of the commitment line and the unused frame is constant is specified.

Next, the control unit 21 of the management server 20 repeats the following processing for each unused period.
Here, the control unit 21 of the management server 20 executes the fee calculation process according to the unused frame (step S8-5). Specifically, the loan facility management unit 213 of the control unit 21 calculates the individual fee by multiplying the balance of the unused facility and the product of the unused period by the unit fee rate.
The above process is repeated for all unused periods.

Next, the control unit 21 of the management server 20 executes the aggregation processing of the fees during the unused period (step S8-6). Specifically, the loan facility management unit 213 of the control unit 21 totals the individual fees for each unused period to calculate the fee (commitment fee).

FIG. 15B shows the relationship between individual loans and commitment lines. Unused when setting the maximum amount of "1,000,000" and using individual loans (borrowing) of "2018 / B / 1-2018 / B / 31" and "2018 / D / 1-2018 / D / 10" It shows the change of the frame. Here, in the case of "facility fee", the commitment line fee is calculated for the setting frame "1,000,000" in "2018 / A / 1 to 2019 / E / 30". On the other hand, in the case of "commitment fee", the commitment line fee is calculated according to the unused quota balance and the product of the unused period.

(Market value evaluation processing)
Next, the market valuation process will be described with reference to FIG. In the market value evaluation, the present value at the time of borrowing (book value) is calculated with respect to the present value at the time of borrowing. Note that currency swaps may also be subject to market valuation processing.

First, the control unit 21 of the management server 20 executes the grid day generation process from the spot day (step S9-1). Specifically, the market value evaluation unit 214 of the control unit 21 specifies a date (grid date) for interpolating the spot days at predetermined intervals from the date (spot date) for performing the market value evaluation. In the present embodiment, within one year from the spot date, a grid day is created every three months, the day after the spot date, the following month. After one year, create a grid day for 30 years every six months.

Next, the control unit 21 of the management server 20 executes a process of associating the captured information with the grid date (step S9-2). Specifically, the market value evaluation unit 214 of the control unit 21 takes in the market interest rate file, the brand file, and the rating file from the market interest rate information storage unit 24, the brand information storage unit 25, and the rating information storage unit 26, respectively. Then, the market value evaluation unit 214 associates the grid date with the assumed transaction date corresponding to the period of the market interest rate file and the redemption date of the issue file. As a result, it is possible to specify the assumed trading date of the market interest rate file, the market interest rate on the grid date corresponding to the maturity date of the issued bonds, and the yield according to the rating.

Next, the control unit 21 of the management server 20 executes the swap rate generation process every grid day (step S9-3). Specifically, the market value evaluation unit 214 of the control unit 21 has an estimated trading date or a redemption date immediately before or after the grid date for a grid date that does not correspond to the assumed trading date of the market interest rate file and the redemption date of the issued bonds. The grid day rate (market interest rate, yield) is calculated by interpolation using the rate. Further, the market value evaluation unit 214 adds the interest rate range (basis points) set in the user terminal 10 to the rate (market interest rate, yield) based on the creditworthiness, assuming the case of discounting.

Next, the control unit 21 of the management server 20 executes the generation process of the reference discount rate for each grid day (step S9-4). Specifically, the market value evaluation unit 214 of the control unit 21 calculates a reference discount rate (reference discount factor: DF) from the swap rate on each grid day. In this case, the standard discount rate that does not consider the basis points and the standard discount rate that considers the basis points are calculated.

Next, the control unit 21 of the management server 20 executes the cash flow information acquisition process (step S9-5). Specifically, the market value evaluation unit 214 of the control unit 21 acquires a cash flow file from the transaction information storage unit 23.

Next, the control unit 21 of the management server 20 executes an individual discount rate generation process for each transaction day (step S9-6). Specifically, the market value evaluation unit 214 of the control unit 21 generates an individual discount rate that calculates the discount rate for each transaction date of borrowing, interest payment, and repayment included in the cash flow file. Here, the individual discount rate is calculated using either the standard discount rate calculated using the market interest rate or the standard discount rate calculated using the rating information based on the designation from the user terminal 10. In this case as well, if the grid date and the trading date match, the standard discount rate is used as it is. On the other hand, if there is no grid date corresponding to the trading day, the individual discount rate of the trading day is calculated by interpolation using the standard discount rate of the grid days on both sides. In this case as well, the individual discount rate that does not consider the basis points and the individual discount rate that considers the basis points are calculated.

Next, the control unit 21 of the management server 20 executes a determination process as to whether or not the interest rate is variable (step S9-7). Specifically, the market value evaluation unit 214 of the control unit 21 determines a variable interest rate or a fixed interest rate at the base interest rate determined by the interest rate information of the contract management record 220 recorded in the contract master storage unit 22.

When it is determined that the interest rate is variable (when “YES” in step S9-7), the control unit 21 of the management server 20 executes a forward rate calculation process based on the market interest rate discount rate (step S9-8). Specifically, the market value evaluation unit 214 of the control unit 21 calculates the forward rate (FR) for each trading day by using the individual discount rate of the market interest rate. Also in this case, the forward rate that does not consider the basis points and the forward rate that considers the basis points are calculated.

Next, the control unit 21 of the management server 20 executes a cash flow amount calculation process in the variable interest rate transaction (step S9-9). Specifically, the market value evaluation unit 214 of the control unit 21 uses the interest payment amount on the first interest payment date from the date (spot date) at which the market value evaluation is performed. For interest payment transactions on the second and subsequent interest payment dates, the market value evaluation unit 214 calculates the interest payment amount (base amount) using the forward rate as the interest rate. For repayment, the repayment amount is used as it is as the standard amount. In this case as well, the cash flow amount not considering the basis points and the cash flow amount considering the basis points are calculated. Although payments such as interest payments and repayments have been described here, receipts included in cash flows subject to market value evaluation are also calculated.

When it is determined that the interest rate is fixed (when "NO" in step S9-7), the control unit 21 of the management server 20 calculates the forward rate based on the market interest rate discount rate (step S9-8), and cashes in the variable interest rate transaction. The flow amount calculation process (step S9-9) is skipped.

Next, the control unit 21 of the management server 20 executes the calculation process of the market value valuation amount (step S9-10). Specifically, the market value evaluation unit 214 of the control unit 21 calculates the market value by multiplying the reference amount by the individual discount rate. Then, the market value valuation unit 214 adds up the calculated market value valuations for each contract code when the basis points are not considered and when the basis points are considered.

Next, the control unit 21 of the management server 20 executes the file output process (step S9-11). Specifically, the market value evaluation unit 214 of the control unit 21 outputs a market value evaluation result sheet. This market value result valuation sheet includes the contract code, credit risk information, and the market value when the basis points are not considered and when the basis points are considered.

According to this embodiment, the following effects can be obtained.
(1) In the present embodiment, the control unit 21 of the management server 20 executes the scheduled transaction date specifying process (step S1-2) and the calendar specifying process (step S1-3). When it is determined that the scheduled transaction date is a holiday (when "YES" in step S1-4), the control unit 21 of the management server 20 executes the transaction date change process based on the holiday treatment (step S1-5). .. This makes it possible to identify the trading date on which cash flow is generated based on the contract.

(2) In the present embodiment, the control unit 21 of the management server 20 calculates the repayment amount (step S1-6), the principal balance calculation process (step S1-7), and the interest balance calculation process (step S1-7). Step S1-8) is executed. As a result, interest can be calculated efficiently based on the contract by using an interest balance different from the principal balance.

(3) In the present embodiment, the control unit 21 of the management server 20 executes the interest rate specifying process (step S1-9). This makes it possible to specify the interest rate in consideration of the spread. Furthermore, the applicable interest rate can be calculated based on the contract even when the interest rate is negative or when the upper and lower limits are set for the interest rate.

(4) In the present embodiment, the control unit 21 of the management server 20 executes the schedule display process. This makes it possible to identify the presence or absence of transactions in the calendar. Furthermore, regarding the transaction date, it is possible to confirm the transaction status such as repayment and interest payment, and suppress processing omissions. In addition, the contract details and cash flow can be efficiently confirmed for each transaction.

(5) In the present embodiment, the control unit 21 of the management server 20 executes the interest rate update process. As a result, future cash flows can be efficiently updated in response to fluctuations in interest rates.

(6) In the present embodiment, the control unit 21 of the management server 20 executes the foreign currency borrowing correspondence process [with foreign exchange contract]. As a result, the reservation difference can be calculated from the exchange rate at the time of borrowing and the reservation rate of the exchange contract, and the cash flow of the foreign currency borrowing for which the exchange contract is set can be efficiently generated.

(7) In the present embodiment, the control unit 21 of the management server 20 executes a foreign currency borrowing correspondence process [no foreign exchange contract]. As a result, it is possible to calculate the conversion difference and the exchange difference due to the fluctuation of the exchange rate, and to efficiently generate the cash flow of the foreign currency borrowing for which the exchange contract is not set.

(8) In the present embodiment, the control unit 21 of the management server 20 executes the commitment line fee calculation process. As a result, the commitment line fee can be calculated efficiently.

(9) In the present embodiment, the control unit 21 of the management server 20 executes the market value evaluation process. As a result, the cash flow generated by raising funds can be efficiently marked to market.

This embodiment can be modified and implemented as follows. The present embodiment and the following modified examples can be implemented in combination with each other within a technically consistent range.
-In the above embodiment, the contract registration processing, the schedule display processing, the foreign currency borrowing handling processing, the commitment line fee calculation processing, and the market value evaluation processing are executed. It is not necessary to execute all, and some processes or other processes may be combined.

-In the above embodiment, the user terminal 10, the management server 20, and the accounting system 30 are used. The hardware configuration is not limited to this. For example, in the accounting system 30, each process of the management server 20 may be performed.

10 ... User terminal, 20 ... Management server, 21 ... Control unit, 211 ... Registration management department, 212 ... Borrowing management department, 213 ... Loan facility management department, 214 ... Market value evaluation department, 215 ... Journal creation department, 22 ... Contract master Storage unit, 23 ... Transaction information storage unit, 24 ... Market interest rate information storage unit, 25 ... Brand information storage unit, 26 ... Rating information storage unit, 30 ... Accounting system.

Claims (15)

The contract master storage unit that records the contract information and
A fundraising fund management system equipped with a control unit connected to a user terminal.
The control unit
Based on the repayment cycle information of the contract information, the principal balance is calculated by subtracting the repayment amount for each scheduled repayment date of the principal, and the cash flow based on the principal balance is created. A featured fundraising management system. The control unit
For each scheduled repayment date, the interest period according to the scheduled repayment date is calculated based on the interest payment method of the contract information.
Based on the interest period, calculate the interest balance for calculating interest,
The fund-raising fund management system according to claim 1, wherein a cash flow including interest payment is created based on the principal balance and the interest balance. The fund-raising fund management according to claim 1 or 2, wherein the control unit specifies the scheduled repayment date based on the transaction date / holiday handling information of the contract information in consideration of a holiday on the calendar. system. The control unit
With respect to the principal balance, the expected interest payment date is specified based on the interest payment cycle information of the contract information.
The fund raised according to any one of claims 1 to 3, characterized in that the scheduled interest payment date is specified in consideration of a holiday on the calendar based on the transaction date / holiday handling information of the contract information. Management system. The control unit
For foreign currency procurement funds for which a reservation rate is set in the contract information, the amount of funds to be procured is calculated using the spot rate, the reservation difference is calculated using the reservation rate, and the funds are registered as cash flow. The fund raising fund management system according to any one of claims 1 to 4. The control unit
Calculate the difference between the spot rate and the reservation rate for the funds raised in the foreign currency.
Record prepaid expenses or unearned income in the first monthly deadline after financing
Fundraising fund management according to claim 5, which creates a journal that transfers the reservation difference, which is prepaid expenses or unearned income, to the reservation difference profit / loss consisting of the apportioned amount of the deadline target month with respect to the number of months until the final repayment at the time of monthly deadline processing. system. The control unit
For foreign currency raised funds for which a reservation rate is not set in the contract information, the amount of raised funds is calculated using the spot rate.
Obtain the term-end rate at the end-of-term processing, calculate the conversion difference using the term-end rate, and register it in the cash flow file.
On the scheduled repayment date, the balance of principal after repayment and the foreign exchange difference are calculated based on the repayment amount calculated using the rate at the time of repayment and the contracted amount against the balance of principal before repayment calculated using the year-end rate. , The fund-raising fund management system according to any one of claims 1 to 6, characterized in that it is registered in the cash flow file. The control unit
Identify the fee calculation method for commitment line fees and
In the fee calculation method, when the facility fee method is set, the fee is calculated using the setting frame and the usage period.
In the fee calculation method, when the commitment fee method is set, the unused period is specified for each unused frame, and the fee is calculated using the unused frame and the unused period. The fund raising fund management system according to any one of claims 1 to 7. The control unit
Based on the contract information, output a calendar displayed in a format that can identify the transaction date consisting of the repayment date or interest payment date on which cash flow occurs.
The fund-raising fund management according to any one of claims 1 to 8, wherein when a transaction date is selected in the calendar, a list of contract information for which cash flow is generated is output on the selected transaction date. system. The control unit
From the rate information, calculate the discount rate on each trading day when the cash flow specified based on the contract information is generated.
The fund-raising fund management system according to any one of claims 1 to 9, wherein the interest rate on each trading day is calculated based on the discount rate, and the market value is calculated using the interest rate. When a fixed interest rate is specified in the contract information, the control unit calculates the market value based on the discount rate for each transaction day and the predetermined cash flow amount for each transaction day. The raised fund management system according to claim 10. When a variable interest rate is specified in the contract information, the control unit calculates the forward rate for each trading day using the discount rate.
Using the forward rate, the cash flow amount for each trading day is calculated.
The fund-raising fund management system according to claim 10 or 11, wherein the market value is calculated based on the cash flow amount and the discount rate. The control unit multiplies the balance of the reservation difference, which is the prepaid expense or unearned income at the time of repayment, by the ratio of the current repayment amount divided by the procurement balance before repayment, and the reservation gain or loss on the principal of the installment repayment The raised fund management system according to any one of claims 10 to 12, wherein the funds are recorded. The contract master storage unit that records the contract information and
It is a method for managing raised funds using a raised fund management system equipped with a control unit connected to a user terminal.
The control unit
Based on the repayment cycle information of the contract information, the principal balance is calculated by subtracting the repayment amount for each scheduled repayment date of the principal, and the cash flow based on the principal balance is created. A characteristic method of managing funds raised. The contract master storage unit that records the contract information and
It is a program for managing raised funds using a raised fund management system equipped with a control unit connected to a user terminal.
The control unit
As a means of creating a cash flow based on the principal balance by calculating the principal balance by subtracting the repayment amount for each scheduled repayment date of the principal based on the repayment cycle information of the contract information with respect to the procurement balance. A fundraising management program characterized by functioning.