JPH06149845A - Paperless sanction requesting system - Google Patents

Abstract

PURPOSE:To provide a paperless sanction requesting system which can effectively process various materials including the statement of accounts offered by an enterprise into the data and can always store and supply the proper deciding materials. CONSTITUTION:The business situation, the supply of funds, and the presence or absence of the bad funds are decided based on the monthly sales amount, purchase amount, stock trend, sales/purchase conditions, balances of the credit, the debts, the bill receivable and the bill payable, and the propriety of these balance contents (1). The monthly accumulation is summerized into the statement of accounts (trial balance sheet) and the improper items are always corrected based on the statement of accounts (2). Then the B/S.P/L is always corrected into the proper numerical value based on those various materials for the benefit of the proper decision (3). Finally the propriety of financing is integratedly decided based on the transitions of the financing transaction amount, the state of security and the transaction efficiency, etc., (4).

Description

Detailed Description of the Invention

"Purpose of invention" This system organically combines financial statements that banks receive from business partners with other materials, and creates appropriate financial statements required by banks to find the true appearance of a company and provide financing. It is intended to make it easier to determine whether or not to do so and to reduce the administrative burden on the person in charge at the sales office and the person in charge of examination at the headquarters. Furthermore, this system is widely applicable to large companies as well as individual companies, and arranges data in time series so that decisions can be made from a long-term perspective, making it easy to find outliers. I am.

[Industrial application] Banks, life insurance companies, non-life insurance companies, etc.
It can be widely used for loan approval and examination work in industries such as non-banks, guarantee associations and guarantee companies.

[Prior Art] The current state of the loan approval system in financial institutions, etc. Any financial institution (a broadly defined financial institution, including life insurance companies, non-life insurance companies, guarantee associations, guarantee companies, non-banks, etc., hereinafter simply referred to as "bank") When we try to lend to a business partner (including guarantees, the same applies below), we have adopted the approval system, and it is a mechanism that we can not lend without the approval of the authorizing authority. The approval system has a dozen or more prescribed formats for each bank, and can be created by filling in each item of the format. The main forms are a loan application form, a loan loan approval form,
Statement of Use of Funds, Transaction Status, Sales Purchase Status, Orders Received, Credit Survey (Company Overview), Financial Statements (Continuous Financial Statements), Trial Balance, Bank Transaction Status, Cash Flow Chart, Long-term Financial Plan Table And supplementary instructions. Banks request and receive these forms each time they apply for a loan from a business partner.In particular, financial statements are not necessarily unified with corporate accounting principles, depending on the size, type of business or performance of the company. It may also differ due to differences in interpretation and views, or due to the management's idea of the Sumiya. It is necessary to journalize the various materials submitted there into the above-mentioned classification categories prescribed by the bank, or to put them into a format to make a request for approval. Even when creating this approval form, there are subtle or large differences between individuals even though they are the same bank employee.Receiving various materials other than financial statements in order to correct, amend, supplement or supplement these It is a translation. Therefore, there is no unnecessary material received,
The purpose can be achieved only by organically combining these materials. Based on these materials, various analyzes, transaction performance, personality, management ability, maintenance status, transaction history, etc. are comprehensively judged to decide whether or not to accept. This judgment requires considerable knowledge and experience. In a sense, it requires the skills of an artisan in that way (there is no big problem when judging by collateral dependence, but trading is not serious and people are not grown up). However, the method of analysis / examination / examination is standardized to some extent by a procedure manual or a procedure manual. You are in a situation that depends on your ability. Regarding the judgment, the judgment based on the materials at the time of the examination is large,
Since we do not touch much on sales performance, transaction performance, transaction history, etc., when the person in charge of the business partner, the branch manager or the person in charge of examination at the headquarters changes, we will explain from scratch like new transactions. You have to do it, and your support attitude is completely changed, and you lose the trust of the transaction. Despite being such an important task, most banks have almost no administrative system for these loan approval requests and a support system for deciding whether or not to make a loan.

[Problems to be Solved by the Invention]

1) Effectively process / accumulate the received materials so that they can be utilized 2) Combine financial statements with other materials and make amendments / supplements as needed while appropriately correcting / complementing them B / S and P / L are maintained 3) Always be able to clearly understand the substance of the company 4) Be able to judge the movement of the company from a long-term perspective From the viewpoint of efficiency 1) Measure efficiency of creation, storage, management, and extraction of approval materials 2) Measure efficiency of operation and utilization of submitted materials 3) Standardize and standardize loan decision work 4) Improve loan decision work 5 ) Make it easier to manage suppliers from a long-term perspective. 6) Measure to save paper as a resource and land as a storage place. 7) Measure the efficiency of human resources by the above.

[Means for Solving the Problems]

"Structure of invention" The following materials are collectively referred to as "supplier management materials". I Transaction / Maintenance Transition Management Table II Sales / Purchase / Inventory Transition Status Management Table III Major Sellers / Suppliers Status Management Table IV Orders Contracted Sales Status Transition Management Table V Home / Commercial Land Sales Situation management table VI Financial status and business condition transition management table VII Credit survey management table VIII Financial results summary explanation It is composed of the above 8 tables. By inputting and managing these in one supplier, one floppy, etc., various data can be easily extracted and used at any time as needed, and the need to keep the documents can be minimized. I will. In this system, there are three types of loan approval documents that are required on paper: a loan approval request document, a statement of use of funds, and supplementary instructions as necessary.
The contents and functions of each management table are explained below.

[Work]

[Transaction / Maintenance Transition Management Table 1] Summary Explanation of This Table This table summarizes matters except the financial status of the loan approval document, that is, what time, for what purpose, what maintenance status, and transaction efficiency. You can read the transition of whether you have made a loan or declined in the original list, be sure to enter even if you declined the application, reduce or increase the amount, and enter the reason in the note. 2] Input items and Homat Set the following peaks in the vertical line, and add them sequentially in time series in the horizontal line. Title… Lender name, CIF # 1) Approval (application / application) content → Year Monday (Sunday) Approval #
Total amount of loan (including total amount of loan and debt guarantee after executing the request for approval) Application details (subject, extreme / individual, new / continuation and amount) Use of funds 2) Conservation status (A) → business Credit status of issuers Class A (classified as ordinary profit recorded by listed companies with dividends) Real estate collateral within effective collateral price Guarantee association guarantee amount Securities collateral amount Other * 6 Conservation total (A) = 5 items above Total amount 3) Credit loan (1) = * Total amount of loan-Conservation (A) 4) Conservation status (B) → Credit status of merchant issuer Class B (payment is judged to be certain by a merchant other than A and established) Relationship is valid and clear) Real estate collateral market value dependency (amount that is expected to be protected by normal trading of the amount of collateral set by deducting the collateral from the collateral) Other
* Maintenance total (B) = total of the above 3 items 5) Credit loan (2) = * Credit loan (1) -Maintenance total (B) 6) Transaction status → average total deposit (3 months) Of which current account average Balance Balance of time deposits Of which, amount of collateral pledged amount Amount of pledged pledge * Balance of non-restraint time deposits 7) Interest rate situation → Average loan rate Of which long-term lending rate (long plastic) Of short-term lending rate (short plastic) Average deposit balance rate Deposit Lending rate Real interest rate 8) Note The points marked with * are programmed to be calculated automatically by this system, and the other input points are entered from the loan summary approval form and accounting documents.

Sales / purchase / inventory transition status management table, bank transaction transition status 1] Summary explanation of this table When any bank receives an application for a loan, the most recent sales destination and main purchase from the company offering the loan We listen to or receive in writing the trends of the destinations (5 to 10 companies each) in the form of customer name, major sales (purchasing) items, sales (purchasing) conditions, receiving (payment) conditions. , Monthly sales (purchase) by each company and their total (monthly sales)
And so on. It should be noted that similar items are generally included in financial statements, etc., and this table is also prepared using those materials. 2] Purpose of creating this table Judgment of the quality of the decorations and cash flow is made by checking the changes in monthly sales (purchases), changes in estimated inventory based on the changes, and consistency with the financial statements or trial balance. To do. Consistency checks in this table are especially focused on sales, purchases, and inventory. 3] Set the input item and format field in two rows above and below, set the period-based items in the upper row, and the monthly items in 11 rows in the horizontal line, and add them sequentially in the vertical line in order of time series for each month. , Will expand horizontally every period Title = Supplier name, sales office name, CIF #, unit 1) Items by period → Fiscal year-end gross profit ratio (%) Fixed cost of manufacturing costs Same variable cost ratio (%) Before Year-end inventory
Fixed cost of general management selling cost Same variable cost ratio (%) Main sales destination name, 2) Monthly items → Monthly sales estimated cost of sales Monthly purchase amount Manufacturing cost (same) Fixed cost (same) variable cost Estimated general inventory management Selling costs (same) Fixed costs ▲
10 ▼ (Same) Variable cost ▲ 11 ▼ Monthly sales volume of main sales destinations ▲ 12 ▼ total at the end of the vertical line (after the settlement month), next ▲
13 ▼ Financial Statement Count (or Trial Balance Count), followed by ▲
14 ▼ Difference 4) Items calculated by program among monthly items Estimated cost of sales, manufacturing cost, estimated inventory, general administrative selling cost,
Monthly Cumulative Amount (Each Item) Difference between Total and Financial Results Calculation Formula and Contents Estimated cost of sales = Sales x (1-gross profit margin) Manufacturing cost = Fixed cost + (sales x variable cost ratio) Estimated inventory = Last month or end of period inventory + current month's purchase or manufacturing cost for the month-estimated cost of sales General administrative selling expenses = fixed costs + (sales of the month x variable costs ratio) Monthly cumulative amount (each item) = from the beginning of the period Monthly total (however, the estimated monthly stock is the final monthly balance) Difference from financial statements = Financial statements-Monthly accumulated amount (each item) 5) Bank transaction status Bank name in the vertical line and year / month frame in the horizontal line. Input the data sequentially according to the elapsed years, and enter the maintenance status of each bank collectively for each fiscal year. The purpose of this table is to look at the business situation, cash flow status, and support status of each bank in a table. It is easy to compare with the same period of the previous year. . 4] Comparison examination The input items of the above 3) are plotted so that the previous 2 terms and at least 3 terms of this term can be output in a table. Items to be considered for each item 1) Comparison with the previous year and the year before last 2) Comparison with trial balance or financial statements 3) Comparison with various plans such as business plans 4) Comparison with policies and policies 5] Survey and confirmation of essential points We will investigate the main points of the questions obtained by comparison. Extensive estimation of the factors. Estimated by the background such as business conditions. B / SP / L.
Confirmation by on-site survey Judgment of facts by confirmation of surveys by hearing Confirmation of facts by correction of B / S / P / L based on the result of facts and description of the contents Make sure that there are no omissions or errors in the principle of continuity and post-judgment. Therefore, be sure to enter it in the separate table of the VI financial status and business condition transition management table. If it is found that the judgment is incorrect at a later date, it will be corrected again and always adjusted to the current correct B / S / P / L.

Status management table for major vendors / suppliers 1] Summary explanation of this table This table is the same as II. 2] Purpose of preparing this table The purpose of this table is to understand the trends of major business partners (sellers, suppliers, banks) and to understand the status of sales activities, cash flow management, and credit management. It is intended to analyze and grasp / determine changes in major customers, fluctuations in sales / purchase conditions, etc., whether bad debts have occurred (including grasping the amount of debts at the time of occurrence) through collation and survey confirmation. There is. 3] Input items and Homat Title ... Supplier name, sales office name, CIF #, unit, settlement period 1) Vertical → About 15 companies to sell * Total about 10 companies to supplier * Total about 10 banks *
total Form% Billing period Sales by day and month (purchasing amount) →
18 months or more * Annual total * Amount of accounts receivable (trade payable) Amount of notes receivable (payable) Amount of trade receivables (payable) on B / S ▲ 10 ▼ Amount of notes receivable (note payable) ▲
11 ▼ * Difference The above input is made. Those marked with * are automatically calculated on the system. 4] Calculation formula and contents 1) Annual total = Cumulatively add monthly sales (purchasing amount) to the yearly total column with the fiscal year end as a unit. 2) Expected receivables (payables), Notes (Payable notes)
Amount = major customer (sales / vendor), receive (pay) according to sales (purchase) conditions and billing period input conditions
3) The difference = the figure that should be in the previous paragraph and the number entered using B / S (trial balance or financial statements) are compared and the difference is calculated in the order of Calculate the difference 5] Consideration of difference If there is a difference due to the preceding paragraph, it is necessary to confirm the factor / cause unless the amount is within the allowable range. Has the following: 1) Change of conditions ... Examining the cause / purpose of the change Is it due to the request of the other party, due to the circumstances of the own company, is it due to cash raising, is it due to profit, is it temporary, is it long-term 2 ) No bad debts / decoration, no change in sales destinations, no cutouts, no equivalent or similar amount to accounts receivable and bills receivable in the previous year? Is there any unnaturalness in comparison with the above, etc. Is there any unnaturalness in the trend of monthly employee turnover 6] Compared with the previous year?

Status Management Table for Orders Received in Construction 1) Summary of this table Although the previous table II is mainly for the sales and manufacturing industries, this table is for the civil engineering and construction industry, II
As for the civil engineering construction industry, we will do our best to provide materials on the following items from the companies that offer the same as the table. The title of the material is "contract work order balance statement", etc., and the items described in it are horizontal and the order date, orderer, order construction name, construction site, construction period, contract amount, turnover, payment completed High, volume unpaid, future construction progress schedule (monthly thereafter), payment schedule In the vertical line, each work is listed according to the items in the horizontal line, and the final line shows the total amount. In addition, we are also requesting the status of contracted construction contracts by month since the last time or the accounting period. 2] Purpose of creating this table By entering the data of 4 items of new contract amount by month, volume (construction volume), net order backlog, and unaccounted volume, monthly completed volume, monthly construction volume (construction volume)・ Processing amount) The monthly deposit amount is automatically calculated on the system. This result is collated with the financial statement or trial balance, and the consistency is checked to determine whether or not the powdered financial statements and cash flow are good or bad. 3] Input items and Homat Horizontal new contract amount, contract amount as of the end of the month, contract amount as of the end of the month, volume as of the end of the month, net order backlog, volume of unpaid amount as of the end of the month, completion amount during the month, construction amount during the month, monthly deposit amount, large contract Remarks such as the balance at the end of the previous period in a vertical line, 12 months from the beginning of the settlement period to the end of the period, total (A) Outstanding contract contract balance (b) Outstanding work expenditure (c) Unfinished work receipt (d) Completed work amount (e) Completed work receivable, real value input, difference 4] Logic of each calculation Completed amount during the month = Contract contract amount as of the end of the previous month + New contract amount for the month-Contract contract amount as of the end of the month ・ ・ Construction amount during the month = Volume as of the end of the month + Completed volume during the month – Volume as of the end of the previous month ・ Monthly deposit amount = Volume unearned as of the end of the previous month + Construction amount during the month −
As of the end of this month, unpaid amount of contract ・ Contract amount less than 100% of contract amount = contract contract amount as of the end of the month ・ Consumed amount of less than 100% of work ≒ unfinished construction expenditure ・ Paid amount of less than 100% of completed work ≒ uncompleted work receipt Contract amount → Add to completed construction amount ・ Accounts receivable of 100% of work volume = Receivables of completed construction ・ Total …… Calculate and display the total or balance up to the entered month even in the middle of the period Or input the count of trial balance at any time ・ Differences are ... If the volume is less than 100% and the volume is 100%, you can enter and calculate the financial statements and it will be calculated and displayed on the system at any time. 5] Examination of the difference Civil engineering construction industry Although the trial balance sheet itself varies from company to company, it is an industry that is greatly affected by economic fluctuations and it is very difficult to understand, but this table makes it relatively easy to grasp the trend. to come. This table outputs at least two years or more in a table so that it can be easily compared with the previous year. "Discussion of differences" and "Survey confirmation of main points" are in accordance with Tables II and III, but the points to be especially noted in this industry are smooth if there is at least about three months of average monthly sales even if the net order backlog is at least In general, it is necessary to secure the amount of work for about 6 months, and bills and accounts receivable not listed in this “contract work order balance statement” are considered as bad debts. You should check and see future construction plans and payment plans, and make those predictions

[0005] Management table of land / building status of merchandise for real estate agents such as home building / sale [1] Summary explanation of this table This industry requires a considerable period and cost from land acquisition to development / sales / collection of costs. In the meantime, there are significant risks such as changes in supply and demand trends, changes in financial and economic conditions, and companies create plans for each business and submit it to the bank, but there are multiple businesses. When,
It becomes difficult to check the original business plan, and we need a means to solve these. 2] Purpose of creating this table This table is a material for the purpose of checking and managing these. It makes it easy to check the plan and actual results, and manages defective inventory, price-selling, etc., sales status and cash flow. It is intended to manage the situation. 3] Input items and format The following item names are listed in the horizontal line, two lines of each plan and actual result are set in the vertical line, and they are sequentially developed in the lower line. Acquisition price 2) Development plan (details) → Development permit date Construction start and completion date Total development cost Number of parcels available for sale and area Unit price and total cost of land Amount ▲ 10 ▼ Total amount Amount and amount Regarding the sales situation, this table is divided into upper and lower parts, the above half 1) to 4) is formatted, and the lower half is formatted. Number of contracted lots (units) Receipt amount Number of remaining lots (units) The sales status will be continuously added to the left side row at each survey point (within a quarterly cycle). Even if it becomes "0", the dater will not be deleted for performance management until the settlement of accounts is completed. At the same time, when the number of remaining sections becomes "0", "sold time" and "sales amount" are entered in the system. On the last line of the vertical line, everything that can be totaled is totaled on the system. If the period changes, only the balance will be updated. 4] The sections "Examination of differences" and "Confirmation of key points" are II I
Follow Table II.

Financial status and business status transition management table 1] Summary explanation of this table This is generally referred to as continuous financial statements, and it is stated for four consecutive years in this table. A transition table (current account table) and fund management table are created automatically by the system. Of course, the same applies to the safety ratio and profitability ratio. The above matters are general and general matters and will be omitted. 2] Features of this table 1) B / S / P / L is created by journalizing (summarizing) into bank-specified subjects and classifications by selecting various account items and subject classifications from each company in the window on the display and entering them. I am able to do it. 2) Non-business assets, non-business liabilities, deteriorating fixed assets, deferred assets / prepayment expenses, loans to the president / posts, etc.
As a general rule, those that do not have a substantial asset value, such as business owner compensation, should be deducted from the asset account or revenue account, while the difference between the book value of real estate or stocks and the market value is revaluated asset (in case of loss, it is shown as a negative value. ) As assets and extraordinary income. Therefore, there are columns for "total assets of company B / S" and "total assets certified by bank". Similarly to corporations, income tax and local tax related to declared income are recorded as "payable tax" for individual companies so that they can be compared and considered at the same level. Therefore, it is used in this table from large companies to individual companies. can. In addition,
There is no omission in the appendix regarding non-asset value judged from the analysis results of this table, those judged according to the II-V tables, those judged according to the details of account items, and non-business assets and liabilities. Account for and manage and maintain the principle of continuity. In addition, if it is judged that the result of judgment as a bad asset in the past was incorrect at a later date, we will make corrections in time and always adjust to an appropriate B / S / P / L. 3) Value added (BOJ method) In addition to this table, the system also automatically calculates the value added amount. In addition, the depreciation rate for the balance of each fixed asset and the provision rate for the allowance for loan losses are automatically calculated. 4) If you enter the sales composition by product such as sales composition or the sales of the main customer, the transition will be output. 5) About the numerical value that corresponds to the condition judged as an abnormal value in the explanation of VIII food financial summary, * mark is displayed on the numerical value. 6) "Appendix"Homat's row of bad assets, etc., the items recorded in this table, B / S subjects submitted by companies, remarks (name of partner, quantity, unit price, etc.) Format the two items of the evaluation value. Enter the specific details in the vertical line. For real estate, change to the name of the other party, such as the address, company name for stocks, etc., including those recorded on B / S Enter the price and valuation.

Credit survey management table 1] Summary description of this table The history of a company begins from the time it was born, and the current state exists with twists and turns. Therefore, the longer the history, the more complicated and multi-skilled it is until the present. At the beginning of the transaction, the bank receives the materials such as the background, but the subsequent changes are often due to the briefing of the financial statements described in the financial statements, and at that time it is understood and understood. , It seems unlikely to grasp the big flow over several periods. 2] Purpose of making this table Comparison of conventional plans, management policies, strategies, ideas and their performance (mainly contrast with B / S / P / L), understanding and foresight of the former changes based on them It seems that there is often a lack of control over judgment, determination, and execution = management ability =. This table is created as a means to solve them. 3] Input items and format The following items are arranged in a vertical line and the horizontal line is formatted so that items that have changed can be entered or entered for several consecutive periods. Company name and representative (date of birth) Location 〒 TEL Movement of capital Sales office (branch) → Location / scale of sales office, etc. (area / personnel), other industries (please specify) → Change in handling items ・When developing / subcontracting a new product, enter the fluctuations / ratio of the customer, etc. Overview of financial results → Sales level (trend of unit price and quantity) Expense level (reason / content of increase / decrease) / financing status ( Long-term balance of funds / short-term balance of funds) / Other person → Business motivation, management skill, counting concept, family status Real manager → Business owner / real manager / license number Location condition → Location change / appearance of competitors, etc. ▲ 10 ▼ Stores, factories, machinery and equipment → Main contents of capital investment ・
And efficiency by store / factory ▲ 11 ▼ Operational downturn → General operation status and operation by store / factory or product ▲ 12 ▼ Employee status → Total number of employees (of which part / temporary staff, including family)・ Relatives ▲ 13 ▼ Transaction terms → Main customers ・ New customers (motivation and purpose) ・ Termination of transactions (reason) ・ Receiving conditions (if there are changes, their name and reason) ▲ 14 ▼ Main suppliers → Same as sales destination ▲ 15 ▼ Income amount → Profit before tax before tax ・ Declared income amount ・ Amount of income tax ・ Amount of business tax ▲ 16 ▼ Remarks → "Financial summary of the next table" Enter or enter the summary of "Explanation" and the summary obtained from "Examination of differences" and "Confirmation of key points" up to the previous table

[Summary of Financial Statements 1] Summary of this table The statement of financial statements submitted by companies is conceptual (including the materials attached to the final tax return) and does not describe matters that are inconvenient for the company. Moreover, there are many things that lack consistency. Therefore, it is necessary for a bank to comprehensively analyze, check and make decisions without omissions throughout management. Therefore, in this table, the main check items are formatted, and the allowable range of whether or not to perform detailed checks with emphasis is set to make the analysis more efficient and labor-saving and to facilitate comprehensive judgment. This table will be created and stored (input storage or description storage) once a period. 2] Purpose of making this table By collecting the analysis results by the bank side for each period, improve the qualifications of bank employees by understanding the strengths and weaknesses of companies as bankers, points of guidance and training and support assistance, and Is to help foster a relationship of trust. This table is a summary of the results of the analysis, etc. of the I-VII tables up to now. 3) Input (description) items and Homat Set the supplier name, CIF #, and fiscal year items as the notation, and list each item below. 2 to the bottom of each item
Provide a description field of about 5 lines. In addition, the content of the description will be concretely and numerically after analyzing, examining, investigating and confirming the factors and causes. 1) Trends in sales ... If there is an increase of 5% or more from the previous period,
Or 1% or less (including decrease) → Describe the reason / cause / factor of increase / decrease based on unit price / quantity / trend of handled products 2) Gross profit margin, SG & A ratio, operating profit margin Trend of ...
Items that have increased or decreased by 1 point or more compared to the previous period → Purchase factors (including materials), sales unit price, gross profit by item handled, and the factors and causes such as composition and changes in items handled 3) Non-operating income (interest income / dividends) Trends in non-operating expenses (excluding gold) and non-operating expenses (excluding interest payments and discounts) ... Ordinary income 10
% Or more → Describe the content, purpose, and factors 4) Interest rate on borrowings (including corporate bonds) ... When there is a difference of 0.3 points or more compared to the lending interest rate of the bank → The cause / factor Describe 5) Interest income, Dividend income ... Explain all the contents other than banks and listed shares / trust beneficiary certificates 6) Details of extraordinary income and extraordinary loss ... About all → Contents / Purpose / Factors 7) Main financial ratio: Change of 5 points or more from the previous period, change of 0.2 points or more in turnover ratio and turnover period → Describe and analyze the factors and causes 8) Fund transition table (current account table) ... When it is less than 105% →
Describe the factors and causes after analyzing, examining, investigating, and checking In addition, note the following items together with the following fund management table: Abnormal value to increase ordinary income → Refer to fund management table Abnormal value for reducing → Refer to the fund management table 9) Fund management table: How to view (net deduction) of net working capital To identify why working capital is needed Increase in trade receivables → Increase in sales (comparing sales growth rate and sales receivable growth rate = Deterioration of cash flow of customers, inclusion of lenders, inclusion of non-performing loans) Decrease in payment obligations → Decrease in sales (rate of decrease in sales and decrease in payment obligations) Credit uncertainties, cash flow improvement of own company, cost reduction by borrowing procurement) Increase in inventory → increase / decrease in sales, defective inventory, inadequate processing, increase in inflated inventory Unfinished construction expenditure → Contrast with unfinished construction receipt, and Compared with the contract work order balance details at the end of the fiscal year,
Analyzing, investigating, and confirming factors such as determining whether it is a contractual or non-performing loan, etc., and describe it. When the differential procurement is positive Decrease in trade receivable → decrease in sales (Sales decrease rate With the decrease rate of trade receivables Due to deterioration of debt, collection of bad debts, transfer of bad debts to other subjects) Increase in payment obligations → Increase in sales (rate of increase in sales and increase in payment obligations) Change in ratio, deferral due to deterioration of cash flow of own company, intervention of bank) Decrease in inventory → Contrast with change in sales (Change in turnover period → Contrast with proper inventory level) Analyze, investigate, and confirm factors such as the above. Describe any asset or liability by checking the turnover period, trend value, and trend value along with the amount of money to see if there is any unnaturalness, and make a decision. Basic balance deduction → Grasp and describe how you raised capital for capital investment. For future cash management and performance management, be sure to describe the content and purpose of capital investment after investigating financial ...... Net working capital and net deduction See how the excess or deficiency of the basic balance was procured (managed). The point is to predict the future cash flow by looking at the results of how the balance of operating and procurement of working capital and deductible basic balance is adjusted. 10) Breakdown of miscellaneous accounts: 5% or more of total assets → Other current assets, other assets in investment account, fixed liabilities and others → The company name / cause / occurrence / date / amount, etc. and presence / absence of assets 11) Asset / liability account A large change in the value of 10% or more compared to the previous period and a change of 5% or more in total assets → Describe the factors, causes, reasons, purposes, etc. 12) Briefing on financial results (summary) ... Comprehensive analysis of items・ Judgment and write a summary * For figures above the allowable limits specified in the above items, please refer to the figures in the VI financial status and business condition transition management table.
Is displayed to indicate that it should be described in this table.

【The invention's effect】

1) Effectively accumulate and utilize the received materials, and see (create) an appropriate and appropriate figure of the company (B / S / P / L). 2) Various figures such as financial analysis are always based on appropriate and appropriate figures required by banks, and judgment can be made appropriately. 3) The analysis / judgment results are accumulated, and no big error is made no matter what time / who sees. 4) It is easy to carry out comparative examinations, and it is possible to make judgments by grasping the rise and fall of companies, trends, and the present moment in a major trend. 5) Labor saving, unification, and rationalization can be achieved in the preparation, examination, judgment, storage, and use of approval documents and approval materials.

Claims (4)

[Claims] [Claim 1] The materials attached to the loan approval are summarized as supplier management materials and input to an electronic medium such as a floppy disk using a personal computer or a workstation. 2. A system for approval or examination of a loan by using the floppy or e-mail, including a system for attempting a part or the whole of the system and a system for printing out by the system. [Claim 3] Structure of supplier management data and format including items [Claim 4] Calculation procedure of supplier management data and its calculation formula,
However, general ratios in financial analysis and fund management tables,
Excludes items such as a fund transition table