Completing the credit rating system of corporate customers at Lien Viet Post Commercial Joint Stock Bank - 13

APPENDIX III

Table III.2: Criteria for evaluating financial indicators of commercial service enterprises according to Decision 57/2002/QD-NHNN
Targets Large scale Medium size Small scale
A REMOVE OLD EASY A REMOVE OLD EASY A REMOVE OLD EASY
Liquidity indicator                        
1. Short-term solvency 2.1 1.6 1.1 0.8 2.3 1.7 1.2 1.0 2.9 2.3 1.7 1.4
2. Quick payment (L) 1.4 0.9 0.6 0.4 1.7 1.1 0.7 0.6 2.2 1.8 1.2 0.9
Performance Indicators                        
3. Turnover of inventory (V) 5 4.5 4 3.5 6 5.5 5 4.5 7 6.5 6 5.5
4. Average collection period (N) 39 45 55 60 34 38 44 55 32 37 43 50
5. Asset efficiency (L) 3 2.5 2 1.5 3.5 3 2.5 2 4 3.5 3 2.5
Debt ratio (%)                        
6. Liabilities/Total Assets 35 45 55 65 30 40 50 60 25 35 45 55
7. Liabilities/Equities ONLY 53 69 122 185 42 66 100 150 33 54 81 122
8. Overdue debt/Total bank balance 0 first 1.5 2 0 1.6 1.8 2 0 1.6 1.8 2
Income target (%)                        
9. Income before tax/Revenue 7 6.5 6 5.5 7.5 7 6.5 6 8 7.5 7 6.5
10. Income before tax/Total assets
real
6.5 6 5.5 5 7 6.5 6 5.5 7.5 7 6.5 6
11. Income before tax/Source
Equity
14.2 12.2 9.6 9.8 13.7 twelfth 10.8 9.8 13.3 11.8 10.9 ten
(Source: State Bank of Vietnam)

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Completing the credit rating system of corporate customers at Lien Viet Post Commercial Joint Stock Bank - 13

APPENDIX III

Table III.3: Standards for evaluating financial indicators of construction enterprises according to Decision 57/2002/QD-NHNN
Targets Large scale Medium size Small scale
A REMOVE OLD EASY A REMOVE OLD EASY A REMOVE OLD EASY
Liquidity indicator                        
1. Short-term solvency (L) 1.9 first 0.8 0.5 2.1 1.1 0.9 0.6 2.3 1.2 first 0.9
2. Quick payment (L) 0.9 0.7 0.4 0.1 first 0.7 0.5 0.3 1.2 first 0.8 0.4
Performance Indicators                        
3. Turnover of inventory (V) 3.5 3 2.5 2 4 3.5 3 2.5 35 3 2 first
4. Average collection period (N) 60 90 120 150 45 55 60 65 40 50 55 60
5. Asset efficiency (L) 2.5 2.3 2 1.7 4 3.5 2.8 2.2 5 4.2 3.5 2.5
Debt ratio (%)                        
6. Liabilities/Total Assets 55 60 65 70 50 55 60 65 45 50 55 60
7. Liabilities/Equities ONLY 69 100 150 233 69 100 122 150 66 69 100 122
8. Overdue debt/Total bank balance 0 first 1.5 2 0 1.6 1.8 2 0 first 1.5 2
Income target (%)                        
9. Income before tax/Revenue 8 7 6 5 9 8 7 6 ten 9 8 7
10. Income before tax/Total assets
real
6 4.5 3.5 2.5 6.5 5.5 4.5 3.5 7.5 6.5 5.5 4.5
11. Income before tax/Source
Equity
9.2 9 8.7 8.3 11.5 11 ten 8.7 11.3 11 ten 9.5
(Source: State Bank of Vietnam)

APPENDIX III

Table III.4: Standards for evaluating financial indicators of industrial enterprises according to Decision 57/2002/QD-NHNN
Targets Large scale Medium size Small scale
A REMOVE OLD EASY A REMOVE OLD EASY A REMOVE OLD EASY
Liquidity indicator                        
1. Short-term solvency (L) 2 1.4 first 0.5 2.2 1.6 1.1 0.8 2.5 1.8 1.3 first
2. Quick payment ability 1.1 0.8 0.4 0.2 1.2 0.9 0.7 0.3 1.3 first 0.8 0.6
Performance Indicators                        
3. Turnover of inventory 5 4 3 2.5 6 5 4 3 4.3 4 3.7 3.4
4. Average collection period (N) 45 55 60 65 35 45 55 60 30 40 50 55
5. Efficient use of assets 2.3 2 1.7 1.5 3.5 2.8 2.2 1.5 4.2 3.5 2.5 1.5
(L)
Debt ratio (%)
                       
6. Liabilities/Total Assets 45 50 60 70 45 50 55 65 40 45 50 55
7. Liabilities/Equities ONLY 122 150 185 233 100 122 150 185 82 100 122 150
8. Overdue debt/Total outstanding balance
bank
0 first 1.5 2 0 1.6 1.8 2 0 first 1.4 1.8
Income target (%)                        
9. Earnings before tax/sales
collection
5.5 5 4 3 6 5 4 2.5 6.5 6 5 4
10. Income before tax/Total
assets
6 5.5 5 4 6.5 5 4 2.5 7 6.5 6 5
11. Advance income
tax/Equity source only
14.2 13.7 13.3 13 14.2 13.3 13 12.2 13.3 13 12.9 12.5
(Source: State Bank of Vietnam)

APPENDIX IV STANDARDS FOR CALCULATION OF BUSINESS CREDIT SOCIAL ASSOCIATION BY PROPOSED Amendments and Supplements of RESEARCH TOPIC

Table IV.1: Standards for evaluating financial indicators of enterprises in the Agriculture, Forestry and Fisheries sector
Targets Large scale Medium size Small scale
100 80 60 40 20 100 80 60 40 20 100 80 60 40 20
< < <
Liquidity indicator group                              
1.Short-
term solvency
1.8 1.4 1.0 0.6 0.6 1.9 1.5 1.1 0.8 0.8 2.0 1.6 1.3 1.0 1.0
2.Fast
payment ability
1.0 0.7 0.5 0.3 0.3 1.2 1.0 0.7 0.4 0.4 1.3 1.1 0.8 0.5 0.5
Group of
activity targets
                             
3.Vong rotating
inventory
4.0 3.1 2.3 1.5 1.5 4.5 3.6 2.8 2.0 2.0 5.0 4.1 3.3 2.5 2.5
4. Working
capital turnover
2.8 2.2 1.6 1.0 1.0 3.2 2.5 1.9 1.3 1.3 3.5 2.8 2.1 1.5 1.5
5.Receivables
turnover
5.0 4.0 3.0 2.0 2.0 6.0 5.0 4.0 3.0 3.0 7.0 6.0 5.0 4.0 4.0
6.Effective
use of assets
1.8 1.6 1.3 1.0 1.0 2.0 1.7 1.4 1.0 1.0 2.2 1.8 1.4 1.0 1.0
Debt balance target group                              
7.Liabilities
/Total Assets
39 48 59 70 70 30 40 52 60 60 30 35 45 55 55
8.Liabilities
/Equity
sixty four 92 143 233 233 42 66 108 185 185 42 53 81 122 122
Income target group                              
9.LNTT / Sales
revenue
3 2.5 2 1.5 1.5 4 3.5 3 2.5 2.5 5 4.5 4 3.5 3.5
10.EBT/TTS 4.5 4 3.5 3 3 5 4.5 4 3.5 3.5 6 5.5 5 4.5 4.5
11.EBT/Equity ten 8.5 7.6 7.5 7.5 ten 8 7.5 7 7 ten 9 8.3 8.4 8.4
(Source: proposal of the topic)

Instruct:

  • If a large-scale enterprise has a short-term
    solvency ≥1.0 times but <1.4 times, it is 60 points.
  • If a large-scale enterprise has Liabilities/Total Assets > 48% but ≤ 59%, then 60 points are awarded.
Table IV.2: Standards for evaluating financial indicators of enterprises in the Trade - Service sector
Targets Large scale Medium size Small scale
100 80 60 40 20 100 80 60 40 20 100 80 60 40 20
< < <
Liquidity indicator group                              
1.Short-
term solvency
2.2 1.7 1.2 0.8 0.8 2.4 1.9 1.4 1.0 1.0 2.7 2.2 1.7 1.2 1.2
2.Ability
payment
1.4 1.1 0.8 0.5 0.5 1.5 1.2 0.9 0.6 0.6 1.6 1.3 1.0 0.7 0.7
Group of activity targets                              
3.Inventory turnover 7.0 6.5 6.0 5.5 5.5 8.0 7.5 7.0 6.5 6.5 9.0 8.5 8.0 7.5 7.5
4. Working
capital turnover
5.0 4.3 3.6 3.0 3.0 5.0 4.3 3.6 3.0 3.0 5.0 4.3 3.6 3.0 3.0
5.Receivables
turnover
6.0 5.5 5.0 4.5 4.5 7.0 6.5 6.0 5.5 5.5 7.5 7.0 6.5 6.0 6.0
6.Effective
use of assets
2.0 1.6 1.3 1.0 1.0 3.0 2.3 1.7 1.1 1.1 4.0 3.0 2.1 1.2 1.2
Debt balance target group                              
7.Liabilities
/Total Assets
35 45 55 65 65 30 40 50 60 60 25 35 45 55 55
8. It payable / equity
ownership
53 69 122 185 185 42 66 100 150 150 33 54 81 122 122
Income target group                              
9.LNTT / Sales
revenue
7 6.5 6 5.5 5.5 7.5 7 6.5 6 6 8 7.5 7 6.5 6.5
10.EBT/TTS 6.5 6 5.5 5 5 7 6.5 6 5.5 5.5 7.5 7 6.5 6 6
11.EBT/Equity 14.2 12.2 9.6 9.8 9.8 13.7 twelfth 10.8 9.8 9.8 13.3 11.8 10.9 ten ten
(Source: proposal of the topic)
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