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
TargetsLarge scaleMedium sizeSmall scale
AREMOVEOLDEASYAREMOVEOLDEASYAREMOVEOLDEASY
Liquidity indicator            
1. Short-term solvency2.11.61.10.82.31.71.21.02.92.31.71.4
2. Quick payment (L)1.40.90.60.41.71.10.70.62.21.81.20.9
Performance Indicators            
3. Turnover of inventory (V)54.543.565.554.576.565.5
4. Average collection period (N)394555603438445532374350
5. Asset efficiency (L)32.521.53.532.5243.532.5
Debt ratio (%)            
6. Liabilities/Total Assets354555653040506025354555
7. Liabilities/Equities ONLY53691221854266100150335481122
8. Overdue debt/Total bank balance0first1.5201.61.8201.61.82
Income target (%)            
9. Income before tax/Revenue76.565.57.576.5687.576.5
10. Income before tax/Total assets
real
6.565.5576.565.57.576.56
11. Income before tax/Source
Equity
14.212.29.69.813.7twelfth10.89.813.311.810.9ten
(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
TargetsLarge scaleMedium sizeSmall scale
AREMOVEOLDEASYAREMOVEOLDEASYAREMOVEOLDEASY
Liquidity indicator            
1. Short-term solvency (L)1.9first0.80.52.11.10.90.62.31.2first0.9
2. Quick payment (L)0.90.70.40.1first0.70.50.31.2first0.80.4
Performance Indicators            
3. Turnover of inventory (V)3.532.5243.532.53532first
4. Average collection period (N)60901201504555606540505560
5. Asset efficiency (L)2.52.321.743.52.82.254.23.52.5
Debt ratio (%)            
6. Liabilities/Total Assets556065705055606545505560
7. Liabilities/Equities ONLY69100150233691001221506669100122
8. Overdue debt/Total bank balance0first1.5201.61.820first1.52
Income target (%)            
9. Income before tax/Revenue87659876ten987
10. Income before tax/Total assets
real
64.53.52.56.55.54.53.57.56.55.54.5
11. Income before tax/Source
Equity
9.298.78.311.511ten8.711.311ten9.5
(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
TargetsLarge scaleMedium sizeSmall scale
AREMOVEOLDEASYAREMOVEOLDEASYAREMOVEOLDEASY
Liquidity indicator            
1. Short-term solvency (L)21.4first0.52.21.61.10.82.51.81.3first
2. Quick payment ability1.10.80.40.21.20.90.70.31.3first0.80.6
Performance Indicators            
3. Turnover of inventory5432.565434.343.73.4
4. Average collection period (N)455560653545556030405055
5. Efficient use of assets2.321.71.53.52.82.21.54.23.52.51.5
(L)
Debt ratio (%)
            
6. Liabilities/Total Assets455060704550556540455055
7. Liabilities/Equities ONLY12215018523310012215018582100122150
8. Overdue debt/Total outstanding balance
bank
0first1.5201.61.820first1.41.8
Income target (%)            
9. Earnings before tax/sales
collection
5.55436542.56.5654
10. Income before tax/Total
assets
65.5546.5542.576.565
11. Advance income
tax/Equity source only
14.213.713.31314.213.31312.213.31312.912.5
(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
TargetsLarge scaleMedium sizeSmall scale
100806040201008060402010080604020
<<<
Liquidity indicator group               
1.Short-
term solvency
1.81.41.00.60.61.91.51.10.80.82.01.61.31.01.0
2.Fast
payment ability
1.00.70.50.30.31.21.00.70.40.41.31.10.80.50.5
Group of
activity targets
               
3.Vong rotating
inventory
4.03.12.31.51.54.53.62.82.02.05.04.13.32.52.5
4. Working
capital turnover
2.82.21.61.01.03.22.51.91.31.33.52.82.11.51.5
5.Receivables
turnover
5.04.03.02.02.06.05.04.03.03.07.06.05.04.04.0
6.Effective
use of assets
1.81.61.31.01.02.01.71.41.01.02.21.81.41.01.0
Debt balance target group               
7.Liabilities
/Total Assets
394859707030405260603035455555
8.Liabilities
/Equity
sixty four921432332334266108185185425381122122
Income target group               
9.LNTT / Sales
revenue
32.521.51.543.532.52.554.543.53.5
10.EBT/TTS4.543.53354.543.53.565.554.54.5
11.EBT/Equityten8.57.67.57.5ten87.577ten98.38.48.4
(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
TargetsLarge scaleMedium sizeSmall scale
100806040201008060402010080604020
<<<
Liquidity indicator group               
1.Short-
term solvency
2.21.71.20.80.82.41.91.41.01.02.72.21.71.21.2
2.Ability
payment
1.41.10.80.50.51.51.20.90.60.61.61.31.00.70.7
Group of activity targets               
3.Inventory turnover7.06.56.05.55.58.07.57.06.56.59.08.58.07.57.5
4. Working
capital turnover
5.04.33.63.03.05.04.33.63.03.05.04.33.63.03.0
5.Receivables
turnover
6.05.55.04.54.57.06.56.05.55.57.57.06.56.06.0
6.Effective
use of assets
2.01.61.31.01.03.02.31.71.11.14.03.02.11.21.2
Debt balance target group               
7.Liabilities
/Total Assets
354555656530405060602535455555
8. It payable / equity
ownership
53691221851854266100150150335481122122
Income target group               
9.LNTT / Sales
revenue
76.565.55.57.576.56687.576.56.5
10.EBT/TTS6.565.55576.565.55.57.576.566
11.EBT/Equity14.212.29.69.89.813.7twelfth10.89.89.813.311.810.9tenten
(Source: proposal of the topic)

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Date published: 17/11/2021