How does the bank handle entrusting loans overdue after entrusting loans overdue?

Interest adjustment type of entrusted loan

The adjustment of interest owed on entrusted loans belongs to interest owed on the balance sheet.

concept

The adjustment types of interest owed on entrusted loans are divided into on-balance-sheet interest and off-balance-sheet interest, and the distinction mainly depends on how many days the interest owed. If it is within 90 days, it is a normal interest default; More than 90 days is off-balance sheet interest. What's more, owing on the loan is not equal to overdue, and the two have different meanings.

Entrusted loan refers to the loan business in which the principal provides funds from legal sources, and the entrusted bank issues, supervises the use and assists in the recovery according to the loan object, purpose, amount, term and interest rate determined by the principal.

Entrust loan application conditions

The trustor and the lender are enterprises (institutions, other economic organizations, individual industrial and commercial households, natural persons with full civil capacity) approved by the administrative department for industry and commerce (or competent authorities); Open a settlement account in a commercial bank; The source of entrusted funds must be legal and have independent control rights; When applying for entrusted loans, you must bear the loan risk alone, pay taxes according to the relevant requirements of the state and local tax bureaus, and cooperate with the trustee to handle the related matters of tax collection and payment by the bank; Meet other requirements of commercial banks.

The process of entrusted loan: the customer and the borrower reach the financing intention and negotiate to determine the loan interest rate, term and other factors. Customers and borrowers open settlement accounts in commercial banks, customers issue loan power of attorney to commercial banks, and both customers and borrowers apply to banks. Banks accept clients' entrustment applications, conduct investigation and approval, and accept the entrustment of qualified customers.

At present, in the entrusted loan business, we should determine the entrusted loan interest rate according to the loan characteristics, focusing on whether the entrusted loan is biased towards financial loans or private loans; Entrusted loans with the characteristics of private lending shall not exceed the statutory upper limit with reference to the relevant provisions of private lending.

On the balance sheet date, according to the interest receivable determined by the loan contract principal and the contract interest rate, debit the account of "interest receivable", credit the account of "interest income" according to the interest income determined by the loan amortized cost and the actual interest rate, and debit or credit the account according to the difference (interest adjustment). If the contract interest rate is not much different from the actual interest rate, you can also use the contract interest rate to calculate and determine the interest income.

What happens when the mortgage is overdue?

The consequences of overdue mortgage are as follows:

1. If there is no repayment at one time, the bank will call and SMS to remind you to repay on time, and at the same time, it will generate penalty interest;

2. If the repayment is not made for three consecutive times, the bank will collect it;

3. It also generates penalty interest;

4. If the overdue repayment times reach more than six times, the property will be frozen;

If the negotiation between the bank and the borrower fails, the bank can auction the collateral through legal procedures.

Personal housing loan is a kind of consumer loan, which refers to the loan issued by the lender to the borrower for the purchase of ordinary housing for personal use. When a lender issues a personal housing loan, the borrower must provide a guarantee. If the borrower fails to repay the principal and interest of the loan at maturity, the lender has the right to dispose of its collateral or pledge according to law, or the guarantor shall be jointly and severally liable for repaying the principal and interest. The loan object is a natural person with full capacity for civil conduct. The loan conditions are that urban residents use it to buy ordinary houses for their own use, have a house purchase contract or agreement, have the ability to repay the principal and interest, have good credit, and have a down payment of 30% of the funds needed for house purchase and a loan guarantee recognized by the bank.

Personal housing loans are limited to the purchase of self-occupied ordinary housing and urban residents' self-occupied housing, and may not be used to purchase luxury housing. Personal housing entrusted loan is the full name of personal housing guarantee entrusted loan, which refers to the personal housing loan issued by the housing fund management center entrusted by commercial banks with housing provident fund. Housing provident fund loan is a policy personal housing loan with low interest rate; Mainly for low-and middle-income provident fund deposit workers to provide such loans. However, because the interest difference between housing provident fund loans and commercial loans is above 1%, both investors and ordinary people who buy houses and live in their own homes are more inclined to choose housing provident fund loans to buy houses. Personal housing self-operated loans are loans granted to individual buyers with bank credit funds as the source. Also known as commercial personal housing loans, personal housing secured loans.

Overview of entrusted loan risk

Do you know what is the main risk overview of entrusted loans? Entrusted loan refers to the loan business in which the principal provides funds from legal sources, and the entrusted bank issues, supervises the use and assists in the recovery according to the loan object, purpose, amount, term and interest rate determined by the principal. The following is an overview of entrusted loan risk I compiled for you _ Introduction to entrusted loan risk knowledge, I hope it will be useful to you!

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Overview of entrusted loan risk

Definition of entrusted loan

Risk classification of entrusted loans

Risk prevention of entrusted loans

Overview of entrusted loan risk

Although it is a new phenomenon that listed companies use funds for financing and lending on a large scale in recent two years, according to the analysis of entrusted financing and entrusted loans of listed companies in Shanghai in 20__, the phenomenon of entrusted financing and entrusted loans of listed companies in Shanghai in 20__ has become more and more obvious, and the high risks in related aspects have begun to appear.

According to statistics, the balance of entrusted financial management in 2000 was 23.904 billion yuan at the beginning of the year, with the debit amount of 65.438+065.438+080.60 billion yuan and the credit amount of 65.438+024.843 billion yuan, and the balance at the end of the year was 65.438+065.438+09 billion yuan. The balance of entrusted financing decreased to some extent compared with 20 10, but the amount incurred during the period increased significantly compared with 20 10 (debit amount was 79.1700 million yuan, and credit amount was 55. 9.1600 million yuan).

In terms of entrusted loans, the balance of entrusted loans in 2000 was 64.383 billion yuan at the beginning of the year, the debit amount was 86.0./kloc-0.40 billion yuan, the credit amount was 46.5438+64.3 billion yuan, and the balance at the end of the year was 65.438+0.08754 billion yuan.

The report pointed out that although there have been no huge losses caused by entrusted financial management and entrusted loans of listed companies in the past two years, high risks in this area have begun to appear. Among the companies that issue entrusted loans, as of 20__, there are 6 listed companies with overdue funds; In addition, the loans of listed companies are forced to be extended frequently and even involved in lawsuits, which also reveals the high risk of entrusted loans. According to statistics, the balance of extended, overdue and litigation-related entrusted loans at the end of the reporting period was 865.438+92 million yuan, 2.208 billion yuan and 57 million yuan respectively.

According to the analysis of Shanghai Stock Exchange, some listed companies are keen on entrusted financial management and entrusted loans, the main reasons are as follows:

First of all, under the background of tightening monetary policy and property market regulation, small and medium-sized manufacturing enterprises, real estate, mining and other industries have a great demand for funds, which provides fertile ground for the rapid growth of funds, and its super-high returns quickly attract funds from all walks of life.

However, some companies are more motivated to entrust financial management and loans when their main business is depressed, and interest income is becoming the main source of profits for some companies with depressed main business. For example, a company has a net profit of 65.438+0.88 billion yuan in 20 years, but there are as many as 20 entrusted loans with a balance of 367 million yuan, and the loan interest rate is generally around 20%, which shows that interest income has a great influence on its performance.

Secondly, some newly listed companies are over-raised, which leads to a lot of idle funds and abundant self-owned funds. Some companies announced shortly after the over-raising that they would use their own idle funds to entrust financial management.

At the same time, listed companies can temporarily supplement their working capital with temporarily idle raised funds, convert them into their own funds, and then use them for entrusted wealth management or entrusted loans. In addition, it is not excluded that some listed companies are tempted by the market to breed high-interest loan motives by changing the use of raised funds and supplementing liquidity.

Finally, some companies have the possibility of using the favorable financing platform of listed companies to obtain cheap funds and "resell" corporate bonds or short-term financing bills to earn spreads.

For example, in May 2000, a company issued 9.5 billion yuan of corporate bonds, which were used to repay loans from commercial banks and supplement the company's working capital at the ratio of 1: 1, but in June, it decided to invest 4 billion yuan of its own funds in financial products with a maturity of 1-2 years.

The Shanghai Stock Exchange said that it is understandable for listed companies to get involved in entrusted wealth management and entrusted loans, but driven by high interests, it is easy to evolve into disguised distribution. Relevant macro-management departments should take effective measures to rationally allocate social funds, ease the contradiction of capital demand of small and medium-sized enterprises, and stabilize the market capital cost;

Listed companies should also strengthen risk control and decision-making procedures in entrusted financing and entrusted loans, and should not unilaterally pursue high-interest income and ignore risks. At the same time, it is necessary to strengthen supervision over the formulation of financing plans of listed companies. In addition, according to the current information disclosure of entrusted wealth management and entrusted loans, it is necessary to refine the information disclosure requirements in this regard, further improve the information content of entrusted wealth management and entrusted loans, and enhance the transparency of information disclosure.

Definition of entrusted loan

Entrusted loan refers to the loan business in which the funds provided by the principal from legal sources are transferred to the general entrusted account of the entrusted bank, and the entrusted bank issues, supervises the use and assists in the recovery according to the loan object, purpose, amount, term and interest rate determined by the principal. Customers can be government departments, enterprises, institutions or individuals. Lenders (that is, trustees) issue loans on their behalf, supervise the use and assist in recovery according to the loan object, purpose, amount, term and interest rate determined by the trustor. The lender (trustee) only charges the handling fee and does not bear the loan risk.

Article 920 of the Civil Code (202 1. 1 Effective) Authorization The trustor may entrust the trustee to handle one or more specific affairs or all general affairs.

Risk classification of entrusted loans

According to the "General Principles of Loans" and the "Notice on Issues Related to Commercial Banks Offering Entrusted Loans", in the entrusted loan business, the client bears the loan risk, and the bank does not bear the loan risk. Therefore, entrusted loans are considered as low-risk business of banks, but for banks, entrusted loans are not completely risk-free. In fact, there are many risks that cannot be ignored in the business of the entrusted bank.

1, policy risk. In terms of business access, has the commercial bank been approved or put on record by the China Banking Regulatory Commission to start entrusted loans and obtained the main qualification for operating entrusted loans? If some bank branches fail to report to the local banking supervision department as required when opening; In terms of policies and regulations, whether to review the compliance of the object, purpose and project of entrusted loans, and whether to strictly implement the provisions on the term and interest rate of entrusted loans. In practice, some entrusted banks believe that the interest rate can be determined at will as long as the trustor and the borrower reach an agreement through consultation, which often violates the relevant provisions of the People's Bank of China.

2. Operational risks. It refers to the risks caused by commercial banks' failure to handle specific matters such as due diligence, approval of entrusted loans, signing of legal texts, use of loan funds, payment and repayment of loan principal and interest, and collection of handling fees. As a trustee, the bank fails to fully fulfill its obligations under the entrustment agreement, or operates irregularly in pre-loan investigation, loan issuance, fund use monitoring, overdue loan collection, etc. Once the loan is lost, the client may ask the bank to bear the corresponding responsibility on the grounds that the bank has failed to perform its duties, resulting in.

3. Bank reputation risk. When the principal and interest of the entrusted loan cannot be recovered on schedule and paid to the principal in time, it will affect the reputation of the entrusted bank, so the bank bears the credit risk and reputation risk of the entrusted loan.

4. Compliance risk. In terms of sources of funds, some banks illegally accept loans from social security funds, enterprise annuities, extra-budgetary funds, trade union funds, insurance funds, foundation funds, housing maintenance fees and other units, resulting in irregular sources of funds; In terms of the use of funds, some borrowers use entrusted loans to invest in industries prohibited or restricted by national industrial policies or enterprises and projects that fail to meet the standards. There are also some banks that do not strictly monitor the use of loan funds. For example, the borrower applies for liquidity from the entrusting bank, but it is used to invest in real estate or purchase equipment, resulting in irregular use of funds. Once there is a problem, commercial banks are hard to blame.

5. Legal risks. As the trustee, the entrustment contract signed by the bank and the client must be a legal document jointly signed by the legal person and the client. However, some branches do not have the conditions for signing contracts, but they are first-class legal persons and have legal risks. When some banks launched entrusted loans, they did not accurately define the nature of entrusted loan products, trust business and savings deposit business. Once the law appears, they will face the threat of litigation and may be punished by the regulatory authorities. In addition, some managers have weak legal awareness, make irresponsible promises or exercise their functions beyond their authority, which is also easy to cause legal risks, involving banks.

Risk prevention of entrusted loans

1. Enhance the awareness of risk management, which is the basis and premise for banks to guard against entrusted loan risks. Senior bank managers, represented by the board of directors and senior management, should first raise their awareness of the risks of entrusted loans, organize relevant departments to carry out training, and implement risk management into the duties and behaviors of grassroots employees.

2. Strengthening operational risk management In the pre-loan investigation, the materials provided by the client, the legality of the loan purpose, whether the loan interest rate meets the requirements, the borrower's civil subject qualification, and the legality and compliance of the source of funds should be investigated and verified according to relevant regulations. In the process of examination and approval, due diligence shall be conducted in accordance with the prescribed procedures, and reported to the competent approver for examination and approval according to the internal authorization of each bank, and illegal operation and ultra vires approval shall not be allowed.

3. In the off-balance-sheet link of the loan, the borrower should be required to open an entrusted loan fund account with the handling bank in accordance with the relevant provisions of the state, and sign a guarantee contract with the guarantor. After the loan contract and guarantee contract come into effect and the entrusted deposit of the customer enters the fund account, the off-balance-sheet formalities of the loan can be handled. The trustor shall deposit the entrusted funds into the special account of the entrusted bank in advance, and under no circumstances shall the entrusted bank lend money to the borrower in advance before the entrusted funds are in place.

4. In the monitoring link of loan funds, the handling bank shall supervise the borrower to use the credit funds according to the specified purposes to prevent the loan funds from being misappropriated. The purpose of the loan has been clearly stipulated in the entrustment contract, and the funds are special, and the entrusted bank shall not change it without authorization. And carry out post-loan inspection according to the requirements of loan management, and inform the client of the inspection results in time. Urge the borrower to repay the loan principal and interest on schedule according to the loan contract. Even when there is a conflict of interest between the entrusted loan and the self-operated loan, the entrusted bank cannot use its favorable position to intercept the principal's funds or the borrower repays the principal privately.

5. In the link of overdue loan collection, the handling bank shall promptly notify the customer of the interest arrears of overdue loans and take corresponding collection measures. After loans overdue, the handling bank shall claim the rights from the guarantor during the legal or agreed guarantee period, and ensure that a written notice of collection is issued to the borrower and written collection evidence is obtained within a limited period.

6. Strengthening compliance risk management Commercial banks should thoroughly investigate and review the legality of the sources of entrusted loans. For some special funds that have specific purposes and cannot be misappropriated, they cannot be used as the source of entrusted loans according to state regulations. Banks may not advance funds to issue entrusted loans, and their own credit funds may not be used as the source of entrusted loans.

7. Commercial banks should review the compliance of entrusted loan funds. Review whether the borrower has the legal subject qualification, ensure that all the procedures of the project are complete, and may not issue entrusted loans to industries prohibited or restricted by the national industrial policy, and may not intervene in projects with incomplete procedures, prohibited or restricted by the national policy, and not up to standard. Loan procedures must be complete, pay attention to whether there are legal loopholes; Whether the provisions of various legal documents are strict, pay attention to whether there are potential legal risks.

8. Strengthening legal risk management In the process of handling entrusted loans, the handling institution shall go through the examination procedures in accordance with the relevant legal text examination system to ensure that all legal documents are legal and compliant, and shall not promise the client that the bank will bear the entrusted loan risk in the form of supplementary agreement.

9. Strengthening the Internal Control System The Construction Bank shall formulate a feasible internal management system and risk internal control management system according to the General Principles of Loans and the Notice on Issues Related to Commercial Banks' Entrusted Loans, so that personnel at all levels can follow the rules and build a risk defense line for entrusted loans from the system.

Overview of articles related to entrusted loan risk;

★ Overview of entrusted loan risks

★ What are the risks of entrusted loans?

★ Main points of risk review of real estate development loans

★ How do banks guard against loan risks?

★ Excellent model essay for graduation thesis of finance major (2)

★ The main content of personal credit

★ Analysis of basic knowledge types of credit business

★ Content of credit business elements

★ Financing management of small and medium-sized enterprises

★ Corporate credit risk management

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Let's call it a day to entrust loans overdue with his introduction.