KR102157275B1 - Method of rating financial grade based on financial statement, financial grade modelling module performing the same and loan approval server including the same - Google Patents

Abstract

The present invention relates to a financial statement-based financial grade modeling module and a financial statement-based loan approval server including the same. According to the present invention, the financial statement-based loan approval server comprises: a financial grade modeling module for outputting a financial grade model; a financial grade calculation module; a loan appraisal module; a contact-free loan guide module; and an information providing module. According to the present invention, the financial status of a company can be accurately evaluated.

Description

A financial statement-based financial grade modeling method, a financial grade modeling module that performs this, and a financial statement-based loan approval server that includes the same. }

The present invention relates to a financial statement-based financial grade modeling module and a financial statement-based loan approval server including the same.

Despite the remarkable improvement in financial structure after the financial crisis, domestic companies' debt repayment capabilities have been weakened due to low profitability, and corporate cash flows are rapidly deteriorating as the economy slows. In particular, domestic companies have low profitability, so the ability to generate cash flows that can be used for debt repayment is weak, and the ability to repay the principal and interest of borrowings is also low. In this situation, if the profitability of domestic companies further deteriorates, it is highly likely that insolvency will proceed rapidly, centering on marginal companies.

Loans to companies are on the rise, and in line with this, the corporate delinquency rate continues to rise. Experts are wary that there is a high possibility that the bank delinquency rate will continue to rise, centering on corporate loans. Given that the delinquency rate follows the economy, it is inevitable that the delinquency rate rises if the economy continues to grow negatively.

Under these circumstances, the general corporate credit valuation model ranks the financial soundness and future debt repayment capabilities through all the ratios of the submitted financial statements, and is mainly focused on securing the discriminatory power of a higher-grade credit transaction. The disadvantage is that it is not possible to accurately determine the level of financial insolvency caused.

Therefore, before the loan is approved by a financial institution such as a bank, the financial statement data is analyzed in detail to measure the financial risk level of the company, and the financial grade is calculated to check the level and speed of financial insolvency, and to determine the risk of insolvent such as corporate delinquency. There is a need for a manageable financial grade model and a financial statement-based loan approval server including the same.

Korean Patent Publication No. 10-1773764: Corporate doctoring system based on financial analysis (2017.08.27)

The present invention was conceived to solve the above problems, by analyzing the account items of the financial statement data to provide financial grade measurement variables that can specifically evaluate the financial soundness of the loan-planned company, and based on the financial grade measurement variable The purpose of this is to create a financial grade model that can predict the occurrence of delinquency and default of loan-planned companies, and to manage non-performing risks such as delinquency rates of companies whose financial risk grade is classified as high risk.

In addition, the present invention enables credit marketing such as loan approval through non-face-to-face channels for companies whose financial risk rating is classified as low risk, thereby reducing transaction costs for suppliers and consumers, and companies with excellent financial soundness. It aims to contribute to enhancing the vitality of the financial industry and the economy as a whole by reinforcing financial support.

Meanwhile, the technical problem to be achieved by the present invention is not limited to the technical problem mentioned above, and various technical problems may be included within a range that is obvious to a person skilled in the art from the contents to be described below.

The financial statement-based loan approval server according to an embodiment of the present invention for solving the above-described problems receives financial statement account subject data, selects an account subject for generating a financial grade measurement variable from the financial statement account subject data, and selects Extracting 4 measurement variables for financial grade measurement using the selected account subject, selecting at least 3 or more measurement variables among the extracted 4 measurement variables, and setting a scoring section for evaluating each selected measurement variable And, the scoring section for each selected measurement variable is set as three scoring sections based on predetermined statistical information, and a predetermined variable score is assigned for each of the three scoring sections, and can be assigned to each selected measurement variable. Calculate the rating section score using the variable score for each scoring section, create a list of the calculated rating section scores, and set the financial grade for each rating section score according to the deviation between the rating section scores listed in the generated rating section score list. Based on predetermined statistical information, a financial grade model is created by assigning a financial risk grade classified as low risk, medium risk, and high risk to the financial grade for each rating section score, and a financial grade that outputs the generated financial grade model. Modeling module, a financial grade calculation module that calculates a financial grade corresponding to the financial grade model by receiving financial statement data for a loan-provisioned company.If the financial grade of the loan-planned company is classified as high risk from the financial risk grade, the loan is rejected. , A loan review module that approves a loan if it is classified as low risk, a non-face-to-face loan guide module that guides the loan in a non-face-to-face basis when the financial risk rating is determined to be low risk in the loan review module, /Or includes an information providing module that transmits the financial risk level to the user terminal and/or the server of a financial institution of the company to be loaned.

As an embodiment related to the present invention, the loan examination module may reject the loan approval when it is determined that the financial risk grade is high risk, even if it is determined that the loan approval is possible as a result of the credit rating evaluation of the loan scheduled company.

As an embodiment related to the present invention, the financial statement-based financial grade modeling module selects an input unit for inputting financial statement account subject data, an account subject for generating a financial grade measurement variable from the financial statement account subject data, and selects the selected account subject. Using a measurement variable extraction unit that extracts four measurement variables for financial grade measurement, selects at least three measurement variables among the four measurement variables, and sets a scoring section for evaluating each selected measurement variable, A section score setting unit that assigns a predetermined variable score to the scoring section, calculates the rating section score by using the variable rating for each scoring section that can be assigned to each selected measurement variable, and creates a list of the calculated rating section scores. , A financial grade setting unit that creates a financial grade model by setting the financial grade for each grade point according to the deviation between the grade point scores listed in the generated grade point list, and the financial grade model generated by the financial grade setting unit. Includes an output section.

As an embodiment related to the present invention, the measurement variable extraction unit is an account subject for generating financial grade measurement variables -current assets, cash and cash equivalents, accounts receivable, inventory assets, tangible assets, total liabilities, retained earnings, total capital, and sales. , Net income-can be used.

Meanwhile, the four measurement variables may be configured as follows.

(a) As the first measurement variable, (Net income/total capital)*100

(b) As the second measurement variable, [(total liabilities-retained earnings)/tangible assets]*100

(c) As the third measurement variable, (cash and cash equivalents/current assets)*100

(d) As the fourth measurement variable, [(sales receivable + inventory assets)/sales]*100

As an embodiment related to the present invention, in the section score setting unit, a scoring section for evaluating each selected measurement variable may be set as three scoring sections based on predetermined statistical information.

As an embodiment related to the present invention, the financial grade setting unit may calculate a rating section score by multiplying the variable ratings for each of the three scoring sections that can be assigned to each measurement variable.

As an embodiment related to the present invention, the financial grade setting unit may further assign a financial risk grade classified as low risk, medium risk, and high risk to the financial grade assigned for each rating section score based on predetermined statistical information.

As an embodiment related to the present invention, the method for modeling financial grades based on financial statements includes the step of receiving financial statement account subject data, selecting an account subject for generating a financial grade measurement variable from the financial statement account subject data, and selecting the selected account subject. Extracting 4 measurement variables for financial grade measurement using, selecting at least 3 or more measurement variables among the 4 measurement variables, setting a scoring section for evaluating each selected measurement variable, and scoring section Assigning a predetermined variable score to the selected measurement variable, calculating the score for the rating section by using the variable score for each scoring section that can be assigned to each selected measurement variable, creating a list of the calculated rating section scores, and creating a generated rating section It may include the step of generating a financial rating model by setting a financial grade for each rating section score according to a deviation between the rating section scores listed in the score list.

Meanwhile, the financial statement-based financial grade modeling module and the financial statement-based loan approval server including the same are recorded in a recording medium readable by an electronic device after being implemented in the form of a program, or a program download management device (server, etc.). ) Can be distributed.

The present invention extracts a measurement variable that can analyze the financial condition of a company based on the account subject of the financial statements and generates a financial rating model that ranks and evaluates the level of financial impairment, so that the financial condition of the company can be accurately evaluated. In addition, by providing information on the financial status of companies to the government and financial institutions, it supports the continued management of companies with excellent growth potential, and enables marginal companies to be sorted out, strengthening the soundness of financial institutions and enhancing economic vitality in the overall economy. There is an effect that can be done.

In addition, the present invention provides not only the level and speed of the risk of corporate insolvency by scoring the probability of corporate insolvency due to financial impairment in corporate accounting as a measurement variable, but also using statistical techniques to determine whether financial statements such as suspected insolvent assets are identified. By allowing it to be detected by using it, it is possible not only to be provided with matters that cannot be confirmed through the overall ratio of financial statements, but also to establish a sound corporate accounting culture.

In addition, the present invention can classify groups with high default rates and delinquency rates based on the evaluation of the financial rating model to enable risk management for corresponding companies, and further provides face-to-face and non-face-to-face channels for low default rates and delinquency groups. It has the effect of reducing financial transaction costs by enabling loan review and approval.

In addition, the present invention can provide the CFO role in the management decision of the corporate CEO by using the figures of various account titles that can be read from the financial statements, and the CFO and the CEO of a company that cannot have a separate financial organization It has the effect of accurately analyzing the management performance of the company so that it can be actively used in management decision making.

Meanwhile, the effects of the present invention are not limited to the above-mentioned effects, and various effects may be included within a range that will be apparent to a person skilled in the art from the contents to be described below.

1 is a diagram showing an example of an account subject in a statement of financial position constituting a financial statement.
2 is a diagram showing an example of an income statement account subject constituting a financial statement.
3 and 4 are exemplary diagrams showing a state in which numerical values are input to an account subject on a financial statement and an income statement.
5 is a diagram illustrating a network connection relationship between a financial statement-based loan approval server according to an embodiment of the present invention.
6 is a diagram showing the configuration of a financial statement-based loan approval server according to an embodiment of the present invention.
7 is a diagram showing the configuration of a financial grade modeling module according to an embodiment of the present invention.
8 is a flowchart of a method for modeling a financial grade by a financial grade modeling module according to an embodiment of the present invention.

Advantages and features of the present invention, and a method of achieving them will become apparent with reference to the embodiments described below in detail together with the accompanying drawings. However, the present invention is not limited to the embodiments disclosed below, but may be implemented in various forms, and only these embodiments make the disclosure of the present invention complete, and those skilled in the art to which the present invention pertains. It is provided to fully inform the person of the scope of the invention, and the scope of the invention is only defined by the claims.

In describing the embodiments of the present invention, detailed descriptions of known functions or configurations will be omitted except when actually necessary in describing the embodiments of the present invention. In addition, terms to be described later are terms defined in consideration of functions in an embodiment of the present invention, which may vary according to the intention or custom of users or operators. Therefore, the definition should be made based on the contents throughout this specification.

The functional blocks shown in the drawings and described below are only examples of possible implementations. In other implementations, other functional blocks may be used without departing from the spirit and scope of the detailed description. Also, although one or more functional blocks of the present invention are represented as individual blocks, one or more of the functional blocks of the present invention may be a combination of various hardware and software configurations that perform the same function.

In addition, the expression of including certain constituent elements is an open expression and simply refers to the existence of the constituent elements, and should not be understood as excluding additional constituent elements.

Further, when a component is connected to or is referred to as being connected to another component, it should be understood that it may be directly connected or connected to the other component, but other components may exist in the middle.

In addition, expressions such as'first, second', etc. are used only for distinguishing a plurality of elements, and do not limit the order or other features between the elements.

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

1 is a diagram showing an example of an account subject in a statement of financial position constituting a financial statement.

2 is a diagram showing an example of an income statement account subject constituting a financial statement.

3 and 4 are exemplary diagrams showing a state in which an amount is entered into an account subject on a statement of financial position and an income statement.

1 to 4, the classification and meaning of the account subjects of the financial statements mentioned in the embodiment of the present invention are as follows.

Classification and Meaning of Financial Statement Accounts

(1) Total capital

Total capital refers to the total amount of equity and liabilities, and specifically refers to the sum of total debt and total equity, which is the sum of equity capital and debt capital.

(2) Total liabilities

Total liabilities is the sum of current and non-current liabilities.

(3) Net income

Net income refers to net income for a certain period (applicable period). In this case, net profit means that the cost of sales, selling expenses, and administrative expenses are subtracted from sales, plus non-operating profits and expenses, special profits and losses, and then subtracting corporate tax.

(4) Retained earnings

Retained earnings can be categorized into reserves for earnings, business expansion reserves, reserves for reduced funds, and undisposable retained earnings. Specifically, the profit reserve is the amount accumulated by the commercial law, "an amount equal to or more than 1/10 of the profit dividend amount by money at the time of settlement until it reaches 1/2 of the capital," and the business expansion reserve is the company's voluntary provisions or shareholders. The amount accumulated to prepare for business expansion according to the resolution of the general meeting, and the savings fund reserve refers to the amount accumulated by the company for the purpose of repaying debentures according to the articles of incorporation or resolution of the general shareholders' meeting. Unappropriated retained earnings are retained earnings that remain without being disposed of as dividends or other surpluses among the profits earned by a company, meaning the undisclosed retained earnings in the statement of appropriation of retained earnings.

(5) Tangible assets

Tangible assets can be classified into land, buildings, structures, machinery, vehicles, equipment, assets under construction, and accumulated depreciation. Specifically, land is used for business activities, such as land, forest, field, and answers, buildings are used for business activities such as factories, offices, warehouses, etc. for heating and cooling, lighting, and other building accessories, and structures are used for business activities. Bridges, reservoirs, tunnels, water and sewage systems, tunnel poles, underground conduits, signaling devices, gardens, machinery, machinery, production facilities, and other auxiliary equipment used for business activities, and vehicle transport units are used for business activities. Cars, trucks, motorcycles, forklifts, and other vehicles and transportation equipment are used in business activities, and fixtures include furniture, fixtures, refrigerators, air conditioners (stand-type), desks, PCs, chair lockers, safes, etc. The amount spent to construct tangible assets to be used for activities, and that the construction has not yet been completed, the accumulated depreciation means the deductible valuation account for buildings, structures, machinery, vehicles, and equipment.

(6) Current assets

Current assets can be classified into quick assets and inventory assets. Specifically, quick assets can be classified into cash and cash equivalents, short-term investment assets, trade receivables, accounts receivable, accrued income, advance payments, advance expenses, consumables, installment payments, cash overs and shortages, additional household payments, and advance tax. Inventory assets It can be classified into commodities, products, semi-finished products, raw materials, undelivered/undelivered goods, and work in progress.

(6-1) Detailed account items for checking accounts belonging to current assets

Cash and cash equivalents can be classified into cash, checking accounts, ordinary deposits, and cash equivalents. Specifically, cash refers to currency (coins, banknotes), checks issued by others, money orders, dividend payment notices, and interest statements on bonds from countries of maturity. It means, etc., and ordinary deposit means demand deposit, where deposits and withdrawals are free from time to time without maturity, and cash equivalents are easy to convert to cash without large transaction costs, and the risk of fluctuations in value due to fluctuations in interest rates is not important. As a financial instrument, it refers to a short-term financial instrument whose maturity (or redemption date) is within 3 months at the time of acquisition. Short-term investment assets refer to periodic deposits, savings-type deposits, short-term loans, short-term securities, held-to-maturity securities, and available-for-sale securities.

Trade receivables can be classified into accounts receivable and bills to be received as follows. Specifically, accounts receivable refers to bonds sold in credit in general commercial transactions (product sales, product sales), and notes to be received refer to bills sold and received in credit in general commercial transactions (product sales, product sales).

Accounts receivable refers to bonds arising from other than general commercial transactions (other than product sales, product sales: disposition of tangible assets, etc.). Accrued income refers to the income that has not yet been received because the contract date has not yet reached among the income belonging to the (expected income). Advance payment refers to the down payment paid in advance under the conditions of purchase of products and raw materials. Advance payment is an expense in case the expense corresponding to the next term among the expenses paid in the current period is treated as an asset. Consumables refer to the cost of purchasing consumables as assets. An installment benefit refers to an account that is processed when money is paid, but the content or amount is not confirmed.

Cash oversufficiency refers to a temporary account that matches the amount in the safe when the cash on the books and the cash on the safe do not match. When cash is less than or equal to the book balance, it is treated as this account, and the cause is transferred to the account in accounting, and the cause is not determined until settlement, it is treated as a miscellaneous loss or miscellaneous profit account. In addition, if cash is found to be insufficient or remaining in the settlement, it is directly treated as miscellaneous loss or miscellaneous profit account.

VAT is a value-added tax paid when purchasing goods, such as goods, raw materials, and fixtures, which means that input tax can be deducted. Advance tax refers to the amount of tax withheld from the interim prepayment of corporate tax and corporate income (interest income, etc.).

(6-2) Detailed account items for inventory assets belonging to current assets

Inventory assets can be classified into commodities, products, semi-finished products, raw materials, undelivered/undelivered goods, and work in progress. Specifically, products are purchased from outside for the purpose of sale (wholesale and retail business), products are finished products (manufacturing business) made by inputting material costs, labor costs, and manufacturing costs, and semi-finished products are material costs, labor costs, and manufacturing costs. Goods that can be sold as intermediate goods made, raw materials are raw materials purchased to make products, undelivered/undelivered goods are goods, raw materials, etc., but inventory assets of the buyer who have not arrived due to transportation, etc., and works in progress are material costs, labor costs, It means an unfinished product in a state of being manufactured by investing manufacturing expenses.

(7) Sales

It means the sum of product sales and product sales. Product sales refers to net sales of products generated by selling products, and product sales refers to net sales of products generated by selling products.

5 is a diagram showing a network connection relationship of the financial statement-based loan approval server 100 according to an embodiment of the present invention.

As shown in FIG. 5, the financial statement-based loan approval server 100 according to the present embodiment is connected to a financial institution server 300 that provides credit or financial information through a network, and can transmit and receive data between them. . Here, the network is, for example, a wireless Internet such as Wi-Fi (wireless fidelity), a mobile Internet such as WiBro (wireless broadband internet) or WiMAX (world interoperability for m2icrowave access), a global system for mobile communication (GSM), or CDMA. 2G mobile communication network such as (code division multiple access), wideband code division multiple access (WCDMA) or 3G mobile communication network such as CDMA2000, 3.5G mobile such as high speed downlink packet access (HSDPA) or high speed uplink packet access (HSUPA) It can be implemented in various networks such as a communication network, a 4G mobile communication network such as a long term evolution (LTE) network or an LTE-Advanced network, and a 5G mobile communication network.

At this time, the financial institution server 300 may provide financial information (eg, credit rating, probability of default, business management capability, money liquidity, transaction trust and company reliability, etc.) or financial information (eg For example, data such as overdue information, interest rate information, repayment capability, etc.) can be provided to the financial statement-based loan approval server 100, and the financial statement-based loan approval server 100 provides such data as a separate database 200 Data may be collected and stored in the device or accessed to an external data providing server whenever necessary, and financial statement information, various credit information, and financial information provided directly from the user terminal 400 may also be stored. In addition, the financial statement-based loan approval server 100 may provide the generated financial grade information and financial risk grade information to the financial institution server 300. In addition, such a financial statement-based loan approval server 100 can be connected with an early warning system and a credit rating system operated by financial institutions related to credit or finance such as credit rating companies, credit information companies, banks, securities companies, and the Financial Supervisory Service. At this time, the financial statement-based loan approval server 100 may finally approve the loan by reflecting the financial grade information to information provided by the credit rating system, the corporate insolvency prediction system, and the early warning system.

On the other hand, the financial statement-based loan approval server 100 according to the present embodiment may be connected to the user terminal 400, the user terminal 400 is a communication function and image or image connected to the financial statement-based loan approval server 100 A device having a display function capable of outputting text is not particularly limited. For example, the user terminal 400 is a desktop computer, a laptop computer, a tablet PC, a wireless phone, a mobile phone, and a smart phone. ), smart watch, smart glass, eBook reader, portable multimedia player (PMP), portable game console, navigation device, digital camera, digital multimedia broadcasting (DMB) player, Digital audio recorder, digital audio player, digital picture recorder, digital picture player, digital video recorder, digital video player video player), but is not limited thereto.

Users such as a loan-planned company can receive financial grade information from the financial statement-based loan approval server 100 by inputting financial statement information through the user terminal 400, and the financial statement-based loan approval server 100 Face-to-face loan services are available.

6 is a diagram showing the configuration of a financial statement-based loan approval server 100 according to an embodiment of the present invention.

6, the financial statement-based loan approval server 100 according to an embodiment of the present invention is a financial grade modeling module 110, a financial grade calculation module 120, a loan review module 130, a non-face-to-face loan It includes a guide module 140 and an information providing module 150.

Referring to FIG. 7, the financial grade modeling module 110 includes an input unit 111, a measurement variable extraction unit 112, a section score setting unit 113, a financial grade setting unit 114 and an output unit 115. Include.

The input unit 111 is connected to the measurement variable extraction unit 112 and inputs financial statement account subject data. In this case, the financial statement account subject data input by the input unit 111 may include a financial statement account subject and a numerical value entered in the financial statement account subject.

According to an embodiment, the input unit 111 may receive and input information, etc. from another device connected by wire or wirelessly through a network. The input unit 111 may be composed of an input module capable of inputting information input through a keyboard or the like, information transmitted from an external device connected by wired or wirelessly, or information received through a communication module. The input unit 111 may be referred to as an input device.

The financial statement account subject data input from the input unit 111 refers to an account subject in the financial position statement and an account subject in the income statement, referring to FIGS. 1 and 2. 3 and 4 are examples showing a statement of financial position and an income statement in which the amounts of the above account items are input.

The measurement variable extraction unit 112 selects an account subject for generating a financial grade measurement variable from the financial statement account subject data, and extracts measurement variables for measuring the financial grade using the selected account subject. Measurement variables that can be extracted may consist of a combination of account subjects that can evaluate financial risk, and account subjects used in an embodiment of the present invention are -current assets, cash and cash equivalents, accounts receivable, inventory assets, It can include tangible assets, total liabilities, retained earnings, net income, and total capital (total capital and liabilities).

According to an embodiment of the present invention, the measurement variable extraction unit 112 may extract four measurement variables.

The first measurement variable is a variable that measures the ratio of net income to total capital, and is a variable to measure how much profit can be made from the assets held by a company. In other words, it is a variable that measures the ratio of profitability to invested capital, and it can evaluate the quality of assets of a company. The first measurement variable generally refers to the total return on capital.

The first measurement variable can be expressed by the following equation.

On the other hand, among the capital constituting total capital, capital of others can be classified as risky capital that leads to default on debt if not repaid at maturity. Accordingly, the first measurement variable may be reflected by multiplying the first measurement variable by a value obtained by dividing the equity capital by the foreign capital as a weight.

The second measurement variable is a variable that measures the ratio of total liabilities to tangible assets excluding retained earnings, and is a variable used to measure the ability to meet the liabilities. In other words, it is possible to evaluate the debt-raising ratio to assess whether the debt can be paid off by selling tangible assets. The second measurement variable can be expressed by the following equation.

The third measurement variable is a variable that measures the ratio of cash and cash equivalents to liquid assets, and is a variable that can measure the possibility of delinquency. In other words, it is possible to evaluate the ability to repay loans with cash and cash equivalents held at the loan repayment date by measuring the amount of cash and cash equivalents held in total current assets. The third measurement variable can be expressed by the following equation.

The fourth measurement variable is a variable that measures the ratio of accounts receivable and inventory assets to total sales, and is a variable that can measure the ability to secure cash. In other words, since accounts receivable and inventory assets are not converted into cash, it can be evaluated that if the amount of accounts receivable and inventory is large compared to total sales, the ability to secure cash decreases, leading to arrears or default.

The fourth measurement variable may be expressed by the following equation.

The section score setting unit 113 sets a scoring section for evaluating at least three or more of the above-described four measurement variables. At this time, the scoring section may be set as three scoring sections according to predetermined statistical information for each measurement variable.

Specifically, as shown in [Table 1] below, the scoring section for evaluating each measurement variable is divided into a first section (risk), a second section (boundary) and a third section (appropriate) based on predetermined statistical information. Can be lost, and a variable score can be given for each section. In this case, the variable score may be assigned a different arbitrary positive integer for each section. Hereinafter, A, B, and C are defined and described as different arbitrary positive integers.

Measured variable Section 1-Danger
(Variable score-C score assigned) Section 2-Boundary
(Variable rating-B point assigned) Section 3-Appropriate
(Variable rating-A point is given) 1st measurement variable 2.0% or less ~ 8.0% or more 2nd measurement variable 80% or more ~ 70% or less 3rd measurement variable 5.0% or less ~ over 10 4th measurement variable 35% or more ~ 15% or less

In the case of the first measurement variable in [Table 1] above, since the ratio of net income to total capital is indicated, the higher the ratio, the more likely it is to fall into the third section (appropriate).According to an embodiment, C points, if less than 2.0%, B points can be awarded for 2.0% (greater than) to 8.0% (less than), and A points for 8.0% or more.

In the case of the second measurement variable, it represents the ratio of total liabilities to tangible assets excluding retained earnings, so the lower the ratio, the more likely it is to fall into the third section (appropriate).According to an embodiment, when the ratio is 80% or more, C points and 70% (Over) ~ 80% (less than) can give B points, and under 70% can give A points.

In the case of the third measurement variable, since it represents the ratio of cash and cash equivalents to liquid assets, the higher the ratio is, the more likely it is to fall into the third section (appropriate).According to an embodiment, if it is 5.0% or less, it is C points and 5.0% (excessive ) To 10% (less than), B points, and 10% or more, A points.

In the case of the fourth measurement variable, since it represents the ratio of accounts receivable and inventory to total sales, the lower the ratio is, the higher the likelihood that it corresponds to the third section (appropriate).According to one embodiment, when the value is 35% or more, C points and 15% ( Exceeding) ~ 35% (less than), B points, and 15% or less, A points.

The financial grade setting unit 114 calculates a rating section score using variable ratings for each scoring section that can be assigned to the selected measurement variables, generates a list of the calculated rating section scores, and a list of the generated rating section scores. A financial rating model is created by setting the financial rating for each rating section according to the deviation between the rating section scores described in.

At this time, the financial grade setting unit 114 can calculate the rating section scores by product of each of the variable ratings for each scoring section that can be assigned to at least three or more measurement variables, and use the calculated rating section scores to calculate the rating section score. You can create a list.

Hereinafter, a case in which a rating section score is generated by the product of each of the variable ratings for each scoring section that can be assigned to four measurement variables will be described as an embodiment.

The variable scores for each scoring section that can be assigned to each of the four measurement variables are A, B, and C. When multiplying the variable ratings for each scoring section that can be assigned to each of the four measurement variables, the following [Table 2] As shown, a total of 15 score points can be calculated.

When four measurement variables are selected, the score for the rating section can be expressed as an equation as follows.

[Table 2] below is an example of a financial rating model in which the rating section score is calculated by the product of each of the variable ratings for each scoring section that can be assigned to the four measurement variables, and the financial rating for each rating section score is set.

Score Financial grade Percentage of companies belonging to the financial grade A*A*A*A Level 1 15% A*A*A*B Level 2 16% A*A*B*B Level 3 7% A*A*A*C Level 4 6% A*B*B*B Level 5 10% A*A*B*C Level 6 11% B*B*B*B Grade 7 5% A*B*B*C Grade 8 4% A*A*C*C Grade 9 3% B*B*B*C Grade 10 9% A*B*C*C Grade 11 6% B*B*C*C Tier 12 3% A*C*C*C Tier 13 2% B*C*C*C Grade 14 2% C*C*C*C Grade 15 One% total 100%

If the rating section score is composed only of the product of the variable rating corresponding to the third section (appropriate), it may be judged that the financial risk is low, so the first grade is given and the rating section score is the variable rating corresponding to the first section (risk) If it is composed only of the product of, it may be judged that the financial risk is high, and thus a grade of 15 may be given. As shown in [Table 2] above, when the financial position of the financial statements is ranked by the financial grade based on the financial grade model, the financial level of all companies that have entered the financial statement data is evaluated and As the ratio can be visually checked and the grade of which a specific company belongs, it is possible to objectively judge the financial level of a specific company compared to the total companies that entered financial statement data.

On the other hand, when three measurement variables are selected, eight rating section scores can be assigned, and a financial rating model having a financial rating ranging from grade 1 to grade 8 can be created according to the deviation of each rating section score.

Meanwhile, the financial grade setting unit 114 may further assign a financial risk grade classified as low risk, medium risk, and high risk to the financial grade for each rating section score based on predetermined statistical information. This makes it possible to more specifically evaluate the level of financial impairment of the financial grade, and thus the level of the risk of corporate insolvency can be identified in detail.

At this time, the predetermined statistical information means financial statement data, loan delinquency history information, bankruptcy information, or transaction suspension information of companies that have already approved and executed a loan, and is transmitted from the financial institution server 300 or the user terminal 400 Information stored in the database 200 may be used.

In one embodiment, a financial grade is assigned to the loan-approved corporations using the financial statements and income statement data of the loan-approved corporations, and among all companies belonging to a specific financial grade, If the ratio is more than 20% or the default rate is more than 10%, it is classified as high risk, if the rate of delinquency is less than 11% and default rate is less than 6%, it can be classified as low risk. Can be classified.

In other words, it is intended to design a traceback model of fraudulent accounting traces, which is intended to inductively set financial grades and financial risk grades by tracking financial statement information and loan information information of companies that have been approved for loans. It can also be said that the ability to respond to it is excellent.

Risk class Financial grade Total (based on the number of companies) Delinquency experience rate (%) Default rate (%) Composition ratio (%) Low risk Level 1 3% One% 20% Level 2 4% One% 25% Level 3 5% 2% 13% Level 4 10% 5% 11% Level 5 9% 5% 11% Medium risk Level 6 13% 4% 3% Grade 7 12% 6% 3% High risk Grade 8 20% 7% 2% Grade 9 18% 11% 2% Grade 10 21% 11% 2% Grade 11 22% 12% 2% Tier 12 22% 13% 2% Tier 13 23% 16% 2% Grade 14 23% 17% One% Grade 15 25% 18% One%

The output unit 115 outputs the financial grade model generated by the financial grade setting unit 114. The output result may be stored in the database 200 or transmitted to the financial institution server 300 or the user terminal 400 connected through a network. The financial grade calculation module 120 receives financial statement data for a loan-planned company and calculates a financial grade corresponding to the financial grade model. In this case, the financial grade is calculated according to the financial grade generation method provided by the financial grade modeling module 110 of the amount described in the financial statement account subject of the loan-planned company.

The loan review module 130 rejects the loan when it is determined that the financial grade of the company to be loaned is high risk, and when it is determined to be low risk, approves the loan.

The non-face-to-face loan guidance module 140 guides the loan in a non-face-to-face manner when the loan review module 130 determines that the financial risk level is low. At this time, in the case of a company judged to be medium-risk, the loan-related guidance is provided non-face-to-face, but the loan can be finally approved through due diligence.

The information providing module 150 transmits the financial grade and/or financial risk grade for the loan-planned company to the user terminal 400 and/or the financial institution server 300 of the loan-planned company.

8 is a flowchart of a method for modeling a financial grade by a financial grade modeling module according to an embodiment of the present invention. Each step of the method for modeling the financial grade by the financial grade modeling module according to FIG. 8 may be performed by the financial grade modeling module 110 described through FIG. 7, and each step will be described as follows.

First, the input unit 111 inputs financial statement account subject data (S100).

Next, an account subject for generating a financial grade measurement variable is selected from the input financial statement account subject data, and four measurement variables for financial grade measurement are extracted using the selected account subject (S200).

At least three of the four measurement variables are selected, a scoring section for evaluating each of the selected measurement variables is set, and a predetermined variable score is given to the scoring section (S300).

Calculate the rating section score by using the variable score for each scoring section that can be assigned to each selected measurement variable, create a list of the calculated rating section scores, and calculate the deviation between the rating section scores listed in the generated rating section score list. Accordingly, a financial grade model is created by setting a financial grade for each score for each rating section (S400).

On the other hand, since the processes for the constituent elements that are the subjects of each step described above and various embodiments have been described with reference to FIGS. 1 to 7, duplicate descriptions will be omitted.

Example

Assign variable ratings for each measured variable

As shown in [Table 4] below, a variable score of 1 (risk), 2 (boundary), and 3 (appropriate) is given for each section for each measurement variable.

Measured variable Section 1-Danger
(Variable score- 1 point is given) Section 2-Boundary
(Variable score- 2 points are given) Section 3-Appropriate
(Variable rating- 3 points are given) 1st measurement variable 2.0% or less ~ 8.0% or more 2nd measurement variable 80% or more ~ 70% or less 3rd measurement variable 5.0% or less ~ over 10 4th measurement variable 35% or more ~ 15% or less

When the variable scores for each scoring section that can be assigned for each measurement variable are multiplied with each other, a rating section score is given as shown in [Table 5] below, and a list of rating section scores in which the rating section scores are arranged in descending order can be created.

Product of the variable score for each measured variable Score 3*3*3*3 81 points 3*3*3*2 54 points 3*3*2*2 36 points 3*3*3*1 27 points 3*3*3*2 24 points 3*3*2*1 18 points 2*2*2*2 16 points 3*2*2*1 12 points 3*3*1*1 9 points 2*2*2*1 8 points 3*2*1*1 6 points 2*2*1*1 4 points 3*1*1*1 3 points 2*1*1*1 2 points 1*1*1*1 1 point

Financial grade and financial risk grade assigned to the list of score points

[Table 6] below is for about 5,500 companies that have made loans at Daegu Bank as of December 2017, based on the financial statements and income statements calculated from March to May, 2018 according to an embodiment of the present invention The results of dividing the grades are as follows, and the statistics of companies that are overdue or defaulted for loans between July 2018 and June 2019 are as shown in [Table 6] below.

Risk class Rating section Total (based on the number of companies) Delinquency experience rate (%) Default rate (%) Composition ratio (%) Low risk Level 1 (81 points) 3.11 1.39 20.57 Level 2 (54 points) 4.70 1.86 24.88 Level 3 (36 points) 5.33 1.50 13.25 Level 4 (27 points) 10.83 5.12 11.21 Level 5 (24 points) 8.98 5.59 11.06 Medium risk Level 6 (18 points) 13.61 4.76 3.25 Level 7 (16 points) 12.88 6.06 2.91 High risk Level 8 (12 points) 20.91 11.82 4.86 Grade 9 (9 points) 22.22 11.11 0.60 Grade 10 (8 points) 19.55 11.28 2.94 Level 11 (6 points) 24.07 7.41 1.19 Level 12 (4 points) 23.81 11.9 0.93 Level 13 (3 points) 26.53 12.24 1.08 Level 14 (2 points) 26.19 16.67 0.93 Level 15 (1 point) 37.50 18.75 0.35 total 100

That is, according to the above [Table 6], it can be confirmed that, through the embodiment of the present invention, companies belonging to grades 8 to 15 are overdue with a probability of 20% or more, and are classified as high risk due to a default of 10% or more. have.

At this time, after calculating the grade using the financial statement data of the loan-planned company, if the financial grade of the loan-planned company falls within grades 8 to 15, the probability of overdue loans is 20% or more and the probability of default is 10% or more. It is predictable, and it is possible to increase the level of loan risk management by backtracking the level of the probability of corporate insolvency due to financial impairment, support the continued management of excellent financial companies, and strengthen the soundness of financial institutions and the overall economy through the arrangement of financially risky companies. It has the effect of increasing economic vitality.

Model performance comparison

In the graph above, the vertical axis of the model is the axis showing the available lending section (%), and the horizontal axis is the axis showing the grades of the financial and credit evaluation models. The financial valuation model not only removes the risk by cutting a certain portion of the credit valuation model's loanable section, but also has the effect of increasing the lending section for companies belonging to grades 4 to 6 on the horizontal axis. Not only can we confirm that it is visible, we can also confirm that financial support can be increased to companies with excellent financial soundness.

In other words, when the financial valuation model and the credit valuation model are combined, even if it is classified as a company that can approve loans according to the corporate credit rating classification as shown in [Table 7] below, it is classified as a high-risk group (financial grade 8 ~ financial grade 15). You can filter out possible companies.

In general, loans can be approved when the corporate credit rating is in the 02-06 rating, but when combined with the financial rating model according to an embodiment of the present invention, companies classified as high-risk groups as shown in [Table 7] above. Filtering additionally (especially, filtering companies belonging to high-risk groups of 18% in 6+ and 24.8% in 06-grade) has the effect of increasing additional support for companies that have secured financial soundness.

The embodiments of the present invention described above can be implemented through various means. For example, embodiments of the present invention may be implemented by hardware, firmware, software, or a combination thereof.

In the case of hardware implementation, the method according to embodiments of the present invention includes one or more Application Specific Integrated Circuits (ASICs), Digital Signal Processors (DSPs), Digital Signal Processing Devices (DSPDs), and Programmable Logic Devices (PLDs). , Field Programmable Gate Arrays (FPGAs), processors, controllers, microcontrollers, microprocessors, and the like.

In the case of implementation by firmware or software, the method according to the embodiments of the present invention may be implemented in the form of a module, procedure, or function that performs the functions or operations described above. A computer program in which software codes and the like are recorded may be stored in a computer-readable recording medium or a memory unit and driven by a processor. The memory unit may be located inside or outside the processor, and may exchange data with the processor through various known means.

In addition, combinations of each block of the block diagram attached to the present invention and each step of the flowchart may be performed by computer program instructions. Since these computer program instructions can be mounted on the encoding processor of a general-purpose computer, special purpose computer or other programmable data processing equipment, the instructions executed by the encoding processor of the computer or other programmable data processing equipment are each block of the block diagram or Each step of the flow chart will create a means to perform the functions described. These computer program instructions can also be stored in computer-usable or computer-readable memory that can be directed to a computer or other programmable data processing equipment to implement a function in a particular way. It is also possible to produce an article of manufacture in which the instructions stored in the block diagram contain instruction means for performing the functions described in each block or flow chart. Computer program instructions can also be mounted on a computer or other programmable data processing equipment, so that a series of operating steps are performed on a computer or other programmable data processing equipment to create a computer-executable process to create a computer or other programmable data processing equipment. It is also possible for the instructions to perform the processing equipment to provide steps for performing the functions described in each block of the block diagram and each step of the flowchart.

In addition, each block or each step may represent a module, segment, or part of code including one or more executable instructions for executing a specified logical function. It should also be noted that in some alternative embodiments, the functions mentioned in blocks or steps may occur out of order. For example, two blocks or steps shown in succession may in fact be performed substantially simultaneously, or the blocks or steps may sometimes be performed in the reverse order depending on the corresponding function.

As such, those skilled in the art to which the present invention pertains will be able to understand that the present invention can be implemented in other specific forms without changing the technical spirit or essential features. Therefore, the embodiments described above are illustrative in all respects and should be understood as non-limiting. The scope of the present invention is indicated by the claims to be described later rather than the detailed description, and all changes or modified forms derived from the meaning and scope of the claims and their equivalent concepts should be interpreted as being included in the scope of the present invention. .

The present invention provides a financial statement-based financial rating modeling module and a loan approval server including the same, by extracting a measurement variable that can analyze the financial condition of a company, and generating a financial rating model that ranks and evaluates the level of financial impairment. In addition, it is possible to accurately evaluate the financial position of a company, as well as providing information on the financial position of the company to the government and financial institutions to support the continuing management of companies with excellent growth potential and to sort out marginal companies, so that the soundness of financial institutions. The bar can be strengthened, and there is industrial applicability.

In addition, the present invention provides not only the level and speed of the risk of corporate insolvency by scoring the probability of corporate insolvency due to financial impairment in corporate accounting as a measurement variable, but also using statistical techniques to determine whether financial statements such as suspected insolvent assets are identified. It can be detected by using and has industrial applicability.

In addition, the present invention can classify groups with high default rates and delinquency rates based on the evaluation of the financial rating model to enable risk management for corresponding companies, and further provides face-to-face and non-face-to-face channels for low default rates and delinquency groups. It is possible to reduce financial transaction costs by enabling loan screening and approval through, and thus has industrial applicability.

In addition, the present invention can provide the CFO role in the management decision of the corporate CEO by using the figures of various account titles that can be read from the financial statements, and the CFO and the CEO of a company that cannot have a separate financial organization It has the potential for industrial use as it can be actively used in management decision making by accurately analyzing the management performance of the company.

Financial statement-based loan approval server: 100
Financial Rating Modeling Module: 110
Input section: 111
Measurement variable extraction unit: 112
Section score setting unit: 113
Financial grade setting department: 114
Output: 115
Financial grade calculation module: 120
Loan screening module: 130
Non-face-to-face loan guidance module: 140
Information provision module: 150
Database: 200
Financial institution server: 300
User terminal: 400

Claims (9)

As a financial statement-based loan approval server,
Receive financial statement account subject data, select an account subject for generating financial grade measurement variables from the financial statement account subject data, extract four measurement variables for financial grade measurement using the selected account subject, and At least three of the four measurement variables are selected, a scoring section for evaluating each selected measurement variable is set, and the scoring section for each selected measurement variable is 3 based on predetermined statistical information. It is set as three scoring sections, and a predetermined variable score is assigned to each of the three scoring sections, and a rating section score is calculated using the scoring section variable scores that can be assigned to each of the selected measurement variables, and the calculated rating Create a list of section scores, set the financial grade for each rating section according to the deviation between the rating section scores listed in the generated rating section score list, and set the financial rating for each rating section score based on predetermined statistical information. A financial grade modeling module for generating a financial grade model by assigning a financial risk grade classified into low risk, medium risk and high risk, and outputting the generated financial grade model;
A financial grade calculation module for receiving financial statement data for a loan-planned company and calculating a financial grade corresponding to the financial grade model;
A loan review module for rejecting the loan when the financial grade of the loan-planned company is classified as high risk in the financial risk grade and approving the loan if it is classified as low risk;
A non-face-to-face loan guide module for guiding a non-face-to-face loan when the loan review module determines that the financial risk level is low; And
An information providing module for transmitting the financial grade and/or financial risk grade of the loan-planned company to a user terminal and/or a financial institution server of the loan-planned company;
Including,
The account subject for creating the above financial grade measurement variable is,
-Liquid assets, cash and cash equivalents, accounts receivable, inventories, tangible assets, total liabilities, retained earnings, total capital, sales, net income-and,
The four measurement variables are,
(a) as the first measurement variable,
(Net income/total capital)*100
(b) as the second measurement variable,
[(Total liabilities-retained earnings)/tangible assets]*100
(c) as the third measurement variable,
(Cash and cash equivalents/current assets)*100
(d) as the fourth measurement variable,
[(Sales receivable + inventory assets)/sales amount]*100
Financial statement-based loan approval server, characterized in that.
As a financial statement-based financial rating modeling module,
An input unit for inputting financial statement account data;
A measurement variable extraction unit for selecting an account subject for generating a financial grade measurement variable from the financial statement account subject data, and extracting four measurement variables for financial grade measurement using the selected account subject;
A section score setting unit that selects at least three or more measurement variables among the four measurement variables, sets a scoring section for evaluating each of the selected measurement variables, and gives a predetermined variable score to the scoring section;
Calculate the rating section score by using the variable score for each scoring section that can be assigned to each of the selected measurement variables, create a list of the calculated rating section scores, and the deviation between the rating section scores listed in the generated rating section score list A financial grade setting unit for generating a financial grade model by setting a financial grade for each score for each rating section according to the following;
An output unit for outputting a financial grade model generated by the financial grade setting unit; And
Including,
The account subject for creating the above financial grade measurement variable is,
-Liquid assets, cash and cash equivalents, accounts receivable, inventories, tangible assets, total liabilities, retained earnings, total capital, sales, net income-and,
The four measurement variables are,
(a) as the first measurement variable,
(Net income/total capital)*100
(b) as the second measurement variable,
[(Total liabilities-retained earnings)/tangible assets]*100
(c) as the third measurement variable,
(Cash and cash equivalents/current assets)*100
(d) as the fourth measurement variable,
[(Sales receivable + inventory assets)/sales amount]*100
Financial statement-based financial rating modeling module, characterized in that.
delete delete The method of claim 2,
In the section score setting unit,
A financial statement-based financial rating modeling module, characterized in that the scoring section for evaluating each of the selected measurement variables is set as three scoring sections based on predetermined statistical information.
The method of claim 5,
The financial grade setting unit,
A financial statement-based financial rating modeling module, characterized in that the rating section score is calculated by multiplying the variable scores for each of the three scoring sections that can be assigned to each measurement variable.
The method of claim 6,
The financial grade setting unit,
A financial statement-based financial grade modeling module, characterized in that, based on predetermined statistical information, financial risk grades classified into low risk, medium risk, and high risk are further assigned to the financial grade for each rating section score.
As a financial statement-based financial grade modeling method,
Receiving financial statement account data;
Selecting an account subject for generating a financial grade measurement variable from the financial statement account subject data, and extracting four measurement variables for financial grade measurement using the selected account subject;
Selecting at least three or more measurement variables among the four measurement variables, setting a scoring section for evaluating each selected measurement variable, and giving a predetermined variable score to the scoring section; And
Calculate the rating section score by using the variable score for each scoring section that can be assigned to each of the selected measurement variables, create a list of the calculated rating section scores, and the deviation between the rating section scores listed in the generated rating section score list Generating a financial grade model by setting a financial grade for each rating section score according to the method; Including,
The account subject for creating the above financial grade measurement variable is,
-Liquid assets, cash and cash equivalents, accounts receivable, inventories, tangible assets, total liabilities, retained earnings, total capital, sales, net income-and,
The four measurement variables are,
(a) as the first measurement variable,
(Net income/total capital)*100
(b) as the second measurement variable,
[(Total liabilities-retained earnings)/tangible assets]*100
(c) as the third measurement variable,
(Cash and cash equivalents/current assets)*100
(d) as the fourth measurement variable,
[(Sales receivable + inventory assets)/sales amount]*100
Financial grade modeling method based on financial statements, characterized in that.
A computer program configured to perform the method according to claim 8, recorded on a computer-readable storage medium.

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