Legal analysis: First, make up for the shortcomings of supervision. At present, there is no special system to comprehensively and systematically regulate the entrusted loan business. The promulgation of the "Measures" fills the gap in the supervision system of entrusted loans and provides an institutional basis for commercial banks to handle entrusted loans. The second is to strengthen risk management. The Measures require commercial banks to improve the internal management system and process of entrusted loan business, strictly control risks, and must not carry out business beyond the scope of the trustee's duties, and at the same time strengthen relevant regulatory requirements. The third is to serve the real economy. The "Measures" require that the use of entrusted loan funds should conform to the national macro-control and industrial policies, which is conducive to promoting the healthy development of business, preventing funds from being divorced from reality, and better playing the role of serving the real economy.

Legal basis: Regulations of People's Republic of China (PRC) Municipality on Information Openness.

Seventh people's governments at all levels should actively promote the work of government information disclosure, and gradually increase the content of government information disclosure.

Article 8 People's governments at all levels shall strengthen the standardization and informatization management of government information resources, strengthen the construction of online government information disclosure platform, promote the integration of government information disclosure platform and government service platform, and improve the online processing level of government information disclosure.

Ninth citizens, legal persons and other organizations have the right to supervise the government information disclosure work of administrative organs, and make criticisms and suggestions.

Measures for the administration of entrusted loans of commercial banks

Article 1 In order to standardize entrusted loan business, prevent business risks and promote the healthy development of entrusted loan business, these Measures are formulated in accordance with the General Principles of Loans and other provisions.

Article 2 The term "entrusted loan" as mentioned in these Measures refers to the loan issued, supervised and recovered by our company as the principal and the bank as the trustee according to the loan object, purpose, currency, amount, term, interest rate, repayment method and guarantee method determined by our company.

Article 3 The basic procedures for handling entrusted loan business are: customer application, acceptance, investigation, examination, examination and approval, contract signing, loan provision, post-loan management and loan recovery.

Chapter II Basic Information of the Borrower

Article 4 The borrower of entrusted loan shall be determined by the Company in written form and notified to the entrusted bank.

Article 5 A borrower applying for entrusted loans shall meet the following basic conditions:

(1) An enterprise (institution) legal person, other economic organization or natural person that has been approved and registered by the administrative department for industry and commerce (or the competent authority) and passed the annual inspection, has full capacity for civil conduct and can independently bear civil liability. Production and operation are legal and compliant, in line with the scope of business license and national industrial policies.

(two) holding a loan card approved by the People's Bank of China and passed the annual inspection, or obtaining an administrative license in accordance with the provisions in special industries, it shall hold the approval documents of the corresponding competent department.

The management and financial system are sound, the production and operation are normal, the financial situation is good, and it has the ability to repay the principal and interest when due.

(3) There is no bad credit record, or although there is a bad credit record, the bad credit record is not caused by subjective malice, and all the bad credit has been paid off before applying for the loan, and the credit status has returned to normal.

(four) the purpose of the loan is in line with national laws, regulations and relevant policies.

(5) Other conditions required by the Company.

The latest management measures for entrusted loans

1. Clarify the business orientation of entrusted loans and the responsibilities of all parties. It is clear that commercial banks are not allowed to identify borrowers, participate in loan decisions and provide various forms of guarantees on behalf of customers;

2. Standardize the sources of funds for entrusted loans. Commercial banks may not accept entrusted loans from other people's funds, bank credit funds, special funds for specific purposes, other debt funds and funds whose sources cannot be proved;

3. Standardize the use of entrusted loan funds. Funds shall not be used for production, operation or investment in fields and uses prohibited by the state, and shall not be invested in bonds, futures, financial derivatives, asset management products, etc. , or as registered capital or registered capital verification, or for equity investment or capital increase and share expansion;

4. Require commercial banks to strengthen the risk management of entrusted loans. The Measures require commercial banks to strictly distinguish between entrusted loan business and self-operated business, and strengthen risk isolation and business management;

5. Strengthen the supervision of entrusted loan business. The Measures clarify that if a commercial bank handles entrusted loan business in violation of regulations, the CBRC or its dispatched office shall order it to make corrections within a time limit.

1. loan: loan is a form of credit activity in which banks or other financial institutions lend monetary funds at a certain interest rate and must return them. Loans in a broad sense refer to loans, discounts, overdrafts and other borrowing funds. Banks put concentrated money and monetary funds out through loans, which can meet the needs of social expansion and reproduction and promote economic development. At the same time, banks can also obtain loan interest income and increase their own accumulation.

2. Lending principles: The "three principles" refer to safety, liquidity and efficiency, and are the fundamental principles of commercial banks' loan operation. Article 4 of People's Republic of China (PRC) Commercial Bank Law stipulates: "Commercial banks should operate independently, bear their own risks, be responsible for their own profits and losses, and be self-disciplined, and take safety, liquidity and efficiency as their operating principles." Loan security is the primary problem faced by commercial banks; Liquidity refers to the ability to recover the loan according to the predetermined time limit or realize it quickly without loss to meet the needs of customers to withdraw deposits at any time; Efficiency is the basis of sustainable operation of banks. For example, if a long-term loan is issued, the interest rate will be higher than that of a short-term loan, and the benefit will be good. However, if the loan term is long, the risk will increase, the security will decrease and the liquidity will weaken. Therefore, the "three natures" should be harmonious, so that there can be no problem with the loan.

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!

_ _ Directory _ _

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

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★ Financing management of small and medium-sized enterprises

★ Corporate credit risk management

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