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

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
Targets	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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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
Targets	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
Targets	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)