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ID:51628253
大小:2.54 MB
页数:43页
时间:2020-03-26
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1、EVALUATINGCOMMERCIALLOANREQUESTChapter16BankManagement,5thedition.TimothyW.KochandS.ScottMacDonaldCopyright©2003bySouth-Western,adivisionofThomsonLearningTwotypesoferrorsinjudgment:TypeIErrorMakingaloantoacustomerwhowillultimatelydefaultTypeIIErrorDenyaloantoacustomerwhowouldultimatelyrepaythedebt.
2、Fivekeyquestions/issues:Whatisthecharacteroftheborrowerandthequalityofinformationprovided?Whataretheloanproceedsgoingtobeusedfor?Howmuchdoesthecustomerneedtoborrow?Whatistheprimarysourceofrepaymentandwhen?Whatcollateralisavailable?(Secondarysourceofrepayment)FourstepsinevaluatingcreditrequestsOverv
3、iewofmanagementandoperationsSpreadthefinancialsCashflowanalysisProformaprojectionsandanalysisOverviewofmanagementandoperationsGatherinformationon:BusinessandrelatedindustryManagementqualityNatureofloanrequestQualityofthedataSpreadthefinancialsSpreadthefinancialsandcomputecommonsizeComparewithindustr
4、yaveragesCalculateaseriesoffinancialratiosthatindicateperformanceandriskComparewithindustryaveragesExhibit16.3WadesOfficeFurniture-IncomeStatementWadesOfficeFurniture:HistoricalBalanceSheet(Assets)WadesOfficeFurniture:HistoricalBalanceSheet(LiabilitiesandEquity)RatioanalysisLiquidityandactivityratio
5、sLeverageratiosProfitabilityratiosLiquidityandactivityratiosNetWorkingCapital=CA-CLCurrentRatio=CA/CLQuickRatio=(Cash+A/R)/CLDaysCash=Cash/Avg.dailysalesInventoryTurnover=COGS/Avg.Inv.ARCollection(DaysA/R)=(A/R)/Avg.dailysalesDaysCashtoCash=DaysCash+DaysA/R+DaysinventoryDaysPayableOutstanding=AP/Av
6、g.dailypur.=AP/[(COGS+DInventory)/365]Salestonetfixedassets=Sales/NetfixedassetsWadesOfficeFurniture:LiquidityRatiosLeverageratiosDebtRatio=Debt/TotalassetsDebttotangiblenetworth=Debt/Tang.NWTimesinterestearned=EBIT/Int.exp.where,EBIT=Earnsbeforetaxplusint.exp.FixedChargeCoverage=(EBIT+leasepay)
7、/(Int.exp.+leasepay)NetFixedAssetstoTangibleNWDividendPayout%=Dividendspaid/NetprofitWadesOfficeFurniture:LeverageRatiosProfitabilityratiosReturnonEquity(ROE)=Netincome/TotalequityProfitbeforetaxest
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