Where can I check the non-performing assets? How to calculate the non-performing assets ratio?

Some practical tools for due diligence of non-performing assets.

First, the enterprise main body related information query

1, National Enterprise Credit Information Publicity System of the State Administration for Industry and Commerce.

Website: gsxt.saic.gov.cn/

It was officially put into operation on March 1 day, 2065438. At present, it has been able to query the basic information of industrial and commercial registration of any enterprise in the whole range, including company registration number, legal representative, type, registered capital, date of establishment, domicile, business term, business scope, registration authority, operating status, investor information, list of senior management personnel mainly filed by the company, branches, liquidation and so on.

2. Provincial and municipal credit networks

These websites are local and generally focus on promoting the construction of enterprise credit system.

For example, Beijing Enterprise Credit Information Network/publish/main/5/index.html.

The website can query all the information of the organization code certificate obtained nationwide, and the display is completely consistent with the entity organization code certificate. This website can print a scanned copy of the organization code certificate.

4. Credit term

Website: www.x3 15.com/

On March 5th, 20 14 and 14 were launched, and corporate information such as industrial and commercial registration, organization code certificate, affiliated companies, litigation information, trademark patents, news recruitment, etc. was collected in one stop. The characteristics are that value-added services cover accurate enterprise associations and enterprises under the name of senior executives, as well as corporate financial data, court announcements and judgment documents;

What is worth recommending is its credit monitoring service, which automatically pushes enterprise trends every day, saving a lot of manual online search work; The website can also check foreign companies. If the assets of foreign enterprises are involved, you can query the credit information of global enterprises. At present, 1 1 overseas countries are supported to query enterprise information in real time, while other countries need to query offline.

5. Understand the network

Website: www.xizhi.com/

It mainly provides quick inquiry and display services for the names, legal persons, contacts, contact information, addresses, products and services of enterprises in China. Featured service is a platform-based enterprise information that provides enterprise data reports. It mainly conducts research and launches a ranking list for the number of enterprises and industrial development in various provinces, cities and counties across the country. However, the information of many small and medium-sized enterprises covered by the platform has not been verified and the data is inaccurate.

6, the construction industry qualification query

Website: mohurd.gov.cn/wbdt/dwzzcx/index.html

The official qualification exhibition platform of construction enterprises can query the information of relevant enterprise qualification certificates.

7, around the housing security and real estate management bureau website

Second, litigation information inquiry.

1, the Supreme People's Court "China Judgment Document Network" is limited to judgment documents.

Website: www.court.gov.cn/zgcpwsw/

According to "Provisions of the Supreme People's Court on People's Courts Publishing Judgment Documents on the Internet", starting from 20 14 1, all court judgment documents shall be published on this website except those involving state secrets, personal privacy, juvenile delinquency and mediation. Because this website is a "judgment document network", it is only applicable to cases that have reached the judgment stage.

At present, it is in the trial operation stage, and only some provinces and cities (such as Beijing, Shanghai, Zhejiang, etc. ) since 20 14, the goal of making all the effective judgment documents of the three-level courts in the jurisdiction public has been realized.

2. Website of Provincial High Court

Apart from the Supreme People's Court's "China Judgment Document Network", where can I find previous judgment documents or undecided ones? By the way, the provincial level generally has its own website, where you can inquire about some judgments, court announcements, enforcement information, court information and so on before 20 14. For example:

① Beijing Court Network

Website:/

Because the Supreme People's Court's "China Judgment Document Network" is only limited to the query of adjudicated documents, and it was only heard after 20 14 1, the data depends on local reports. Local courts have been online for many years, and some court legal documents have been online for a long time, so local courts may be able to find things that can't be found on the national internet.

There are court announcements, execution information and so on. This information may only be the litigation information we need for investigation. Maybe we can also listen through these messages. Isn't this a clearer understanding?

3. the Supreme People's Court "National Court Enforcement Information Inquiry System"

Website:/Search/

This website can inquire about the information of the executors of newly received and previously unfinished execution cases since 2007 1. In the actual inquiry, some local courts may delay reporting data, resulting in some problems in the backward inquiry information.

At the same time, many cases are closed, which may be the technical result of the local court to complete the case evaluation. In fact, cases marked as "closed" may just be the end of the procedure, or they are still being executed at all.

4. the Supreme People's Court "Information Inquiry System for the List of Persons Executed by Dishonesty in National Courts"

Website:/

For those who fail to perform or not fully perform the obligations of the person subjected to execution, from 20 13 to 13124, the system can be used to inquire about the specific situation of the performance, execution of the court, execution of the basis documents and the behavior of the person subjected to execution without trust. But you can't believe it, because in practice, some courts will upload data according to the application of the parties or there will be delays in uploading.

5. China Court Network "Announcement Inquiry"

Website: /zljsfl/

This website does not need to be registered. In addition to the basic information of the patent (such as inventor/designer, patentee, publication date, etc.). ), you can also inquire about the legal status of patents, the issuance of patent certificates, the calculation of annual fees and the directory of patent agencies in most provinces and cities in China.

3. The Trademark Office of the State Administration for Industry and Commerce "China Trademark Network"

Website: www.saic.gov.cn/sbw1/sbcx/sbcx.html.

According to the inquiry prompt, the commodity classification of the trademark to be inquired can be determined. For details, please check the registered trademark information and trademark application information. "Trademark registration information inquiry" is divided into three categories: trademark identical or similar information inquiry, trademark comprehensive information inquiry and trademark examination status information inquiry.

It should be noted that the Trademark Office has made it clear that the content of the website is for reference only, and the specific trademark registration information is subject to the trademark announcement edited and published by the Trademark Office of the State Administration for Industry and Commerce.

4. China Copyright Protection Center

Website: www.ccopyright.com.cn/cpcc/index.jsp

The institution directly under the State Administration of Press, Publication, Radio, Film and Television (State Copyright Administration) and the national copyright registration institution are the only institutions in China that register the copyright and copyright pledge of computer software at present.

5, the people's court litigation assets network

Website: www.rmfysszc.gov.cn/

You can inquire about the assets being auctioned by national courts, and you can learn some information about the parties involved through this website.

6. Taobao judicial auction

Website:/Deng Zhong /index.shtml

Four. Investment and financing information

1, China Securities Regulatory Commission designated the information disclosure website "Juchao Information Network".

Website: www.cninfo.com.cn/

Only applicable to public companies listed on Shanghai Stock Exchange and Shenzhen Stock Exchange. The website does not need to be registered, and the query methods are very rich, including announcements of major events of the company, dividends, financial indicators, annual reports, etc.

2. Shanghai Stock Exchange

Website: www.sse.com.cn/

The information of these websites overlaps with that of Juchao Information Network, but the emphasis is slightly different.

3. Shenzhen Stock Exchange

Website: www.szse.cn/

The information of these websites overlaps with that of Juchao Information Network, but the emphasis is slightly different.

4, the national small and medium-sized enterprise share transfer system

Website:/

5. China Money Network

Website: www.chinamoney.com.cn/index.html

6. China Bond Information Network

Website: www.chinabond.com.cn/d2s/index.html

7. China Association of Interbank Market Dealers

Website: www.nafmii.org.cn/

8. He Xun. com

Website: www.hexun.com/

After all, these websites and the websites of local equity exchange centers such as Zhejiang Equity Exchange Center are not listed, but in order to raise funds, they still seek other ways such as issuing bonds, short-term financing bills, medium-term bills, collective bills and other non-financial corporate debt financing tools, so they can also disclose the information and operating conditions, financing methods and financing scale of some enterprises.

The ratio of non-performing assets, also known as the ratio of non-performing assets, is defined as the ratio of all non-performing assets to all assets, and the calculation formula is:

NPL ratio = ending balance of NPL/ending balance of total assets * 100%.

Second, what are non-performing assets?

Non-performing assets refer to assets that can not participate in the normal capital turnover of enterprises, such as long-term arrears of accounts receivable by debt units, sluggish backlog of materials purchased or produced by enterprises, and non-performing investments. For enterprises, non-performing assets mainly refer to the assets that have been written off on the books of enterprises and all kinds of assets that have not been written off by enterprises but have been provided for impairment, mainly including non-performing assets such as physical objects, creditor's rights and equity; For banks, in China, the non-performing assets of commercial banks are also non-performing loans, but in foreign countries, banks also hold other assets, so the scope of non-performing assets is wider than that in China.

1. The total amount of non-performing assets at the end of the year refers to the part of enterprise assets that has problems and is difficult to participate in normal production and operation, mainly including accounts receivable, other receivables and prepayments for more than three years, book balance of overstocked inventory, idle fixed assets and non-performing investments, net losses, potential losses and operating losses of current assets and fixed assets to be processed.

2. Total assets at the end of the year refer to the total assets of the enterprise at the end of the year. Data are taken from the "balance sheet".

3. Non-performing assets of an enterprise refer to the net losses and potential losses (funds) that the enterprise has not yet dealt with, and the estimated loss amount of various problem assets for which provision for asset impairment should be made according to the provisions of the financial accounting system.

4. The non-performing assets of banks mainly refer to non-performing loans, commonly known as bad debts. In other words, the loan issued by the bank cannot recover the principal and interest according to the agreed period and interest rate. Non-performing assets mainly refer to non-performing loans, including overdue loans (overdue loans), sluggish loans (loans overdue for more than two years) and non-performing loans (loans that need to be written off and cannot be recovered). Others include real estate and other real estate portfolios.

5. After 1998, China classified assets into "normal", "concerned", "secondary", "suspicious" and "loss", that is, "five-level classification". 1In July, 1999, the central bank issued the Notice of the People's Bank of China on fully implementing the guiding principles of five-level loan classification and loan risk classification (for Trial Implementation). According to the regulations of the People's Bank of China, at present, the proportion of special reserve is usually 2% for concern, 25% for sub-category, 50% for suspicion and 100% for loss. The latter three categories are non-performing assets.

Third, the disposal of non-performing assets.

1, litigation recovery

Judicial litigation is the last barrier for financial asset management companies to safeguard national financial claims, and it is also the most commonly used means of debt collection in economic activities. Some enterprises have difficulties in operation, but it does not mean that they have lost all their repayment ability. Some rely on their own operating income and have a certain source of debt repayment. However, some enterprises ignore credit, use various excuses to delay repayment, and use various means to evade debts. By suing for debt collection, it can not only strengthen the debtor's performance, but also avoid the complicated examination and approval procedures that state-owned institutions need to perform when disposing of non-performing assets.

2. Asset reorganization

Asset restructuring includes debt restructuring, enterprise restructuring, asset conversion and merger and reorganization, in which debt restructuring includes debt repayment, debt extension, asset replacement, commercial debt-to-equity swap, discount realization and agreement transfer. Its essence is debt restructuring of debt enterprises, some extend the repayment period, some make new arrangements on interest rates, some may make discounts on interest receivable, and some may also make appropriate discounts on principal. Reorganizing the debtor's assets and debts is a widely used way for asset management companies to dispose of non-performing assets.

3. Debt-to-equity swap

Debt-to-equity swap refers to the creditor's rights of a bank to an asset management company, which is independently evaluated by the asset management company and approved by the relevant state departments, and converted into the equity of the asset management company to the enterprise, and the asset management company holds shares by stages and manages its shares.

4. Diversified sales

(1) public auction

Public auction, also known as public bidding, is a kind of buying and selling method and trading activity that transfers specific goods or property rights to the highest bidder through a special intermediary agency in the form of public bidding. Non-performing assets are disposed of by public auction, with high market transparency, which conforms to the market trading rules of openness, justice, fairness and integrity and embodies the principle of marketization. It is the most widely used way for banks and asset management companies to dispose of mortgage assets. This disposal method is mainly suitable for non-performing assets with high subject value, large market demand and strong versatility, such as land, real estate, machinery and equipment, vehicles and materials.

(2) Transfer by agreement

Agreement transfer refers to the way to determine the transfer price of non-performing assets through negotiation between the two parties after public inquiry in the market and multi-channel search for buyers, especially when more than two bidders cannot be found. Mainly applicable to: the target market demand is seriously insufficient, there are few suitable buyers, there are no competitors, and it is impossible to compare and choose.

(3) Bidding transfer

Tender transfer refers to the disposal method that investors open bids and evaluate bids by sealed bidding at the agreed time by publicizing the transfer information and bidding rules to the public, and choose the transferee with the highest bid and little risk of cash recovery. Specifically, there are two kinds of public bidding and inviting bidding. This disposal method is suitable for potential customers who find at least three investors after public inquiry through certain channels, but the subject matter is of great value, poor universality and limited bidding strength in the market.

(4) Bidding transfer

Bidding transfer refers to publicly releasing the transfer information through certain channels, determining the reserve price according to the bidder's intended quotation, paying a certain amount of deposit, and submitting the bidding documents and bank draft to the transferor at the agreed time and place, which will be publicly unsealed by the transferor, and determining the disposal method of the transferee according to the principle of the highest bidder. This disposal method is suitable for the disposal of assets with poor market demand, few bidders, poor auction effect or inability to auction according to law, and is not suitable for the transfer and sale of various assets, including creditor's rights, equity, debt-paying physical assets, etc.

(5) Packaging and disposal

Packaging disposal is a way to combine a certain number of assets such as creditor's rights, equity and physical objects according to specific standards (such as regions, industries, groups, etc.) to form an asset package with certain characteristics, and then dispose of the asset package through debt restructuring, transfer, bidding, auction and replacement. Suitable for assets with great difficulty and long disposal cycle. Packaging disposal is divided into two categories: one is debt restructuring packaging disposal. The second is open market packaging and disposal.

(6) Subcontracting

Subcontracting means that a financial asset management company entrusts part of its assets to a contractor in the form of signing a subcontract, and the contractor is responsible for operating or recovering debts on its behalf. The number of non-performing assets received by financial asset management companies is huge, and non-performing loan customers are scattered all over the country. Financial asset management companies have limited manpower, so it is difficult to dispose of all non-performing assets in time. In order to reduce the disposal cost and speed up the disposal of non-performing assets, financial asset management companies need to rely on the power of society to implement the rapid and effective disposal of non-performing assets through outsourcing.

5. Asset replacement

Asset replacement refers to the exchange of intangible or tangible assets, or the exchange of creditor's rights with physical assets and equity on the basis of assets evaluation through legal evaluation procedures by two market entities for their own business needs. At present, asset replacement mostly occurs between listed companies and non-listed companies. Non-listed companies achieve the purpose of indirect listing through asset replacement with listed companies, and realize their own development through the continuous financing channels owned by listed companies.

Step 6 rent

Lease means that under the premise of unchanged ownership, the lessor gives the lessee the possession, control and use of the leased property in the form of a contract according to certain conditions and deadlines, and the lessee pays the rent to the lessor. When the lease is terminated, the lessee will return the property to the lessor intact. The ultimate goal of financial asset management companies to dispose of non-performing assets is to recover cash, but in the actual disposal process, some non-cash assets, including production factors such as machinery and equipment, will often be recovered, and enterprise ownership problems will also occur.

7. Bankruptcy settlement

Bankruptcy liquidation refers to the liquidation received by the financial asset management company in the order of liquidation after the debtor goes bankrupt according to law and liquidates and sells the debtor's assets. Enterprise bankruptcy is the inevitable product of market economy. Some enterprises are insolvent and unable to pay due debts because of poor management or unable to meet the needs of industrial structure and product structure adjustment, and there is no hope for enterprises to continue to operate. The bankruptcy of such enterprises is conducive to improving the efficiency of resource allocation in the whole society. However, for financial asset management companies, bankruptcy settlement is a last resort.