TİCARİ KREDİ TALEBİ DEĞERLENDİRME SIRASINDA BANKALAR TARAFINDAN YAPILAN MALİ ANALİZ ÇALIŞMALARI VE BİLANÇO AKTARMA-ARINDIRMA POLİTİKALARI
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Date
2010-01-27
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Abstract
Çeşitli nedenlerle kredi ihtiyacı olan işletmeler, bankalar tarafından belirli bir
kredi analizi sürecinin ardından kredi kullanmaktadır. Bankalarda ticari kredi
değerleme uygulamalarının en önemli süreçlerinden biri, kredi talep eden firmalar
için yapılan mali analiz ve istihbarat çalışmalarıdır. Mali analiz ve istihbarat; kredi
talebinde bulunan firmanın karakteri, kapasitesi, likiditesi, mali durumu, kârlılığı,
borç ödeme gücü ve sektörel faaliyetleri hakkında edinilen bilgiler aracılığı ile
firmanın kredibil olup olmadığını tespit etmek için yapılan çalışmaların tamamıdır.
Bankalar firmaları kredilendirirken; güvence, likidite ve kârlılık temel prensiplerine
göre hareket etmekte ve bu prensipler doğrultusunda kredinin geri ödeme koşulları,
miktarı, vadesi, teminat yapısı ve fiyatlama konularında müşteri ihtiyaçlarının doğru
tespit edilmesi gerekmektedir. Bankalar bu tür uygulamalarla olası risklerin
hafifletilmesini amaçlamaktadır. Bu nedenle kredilendirme sürecinde önemli bir yer
tutan mali analiz çalışmaları için mali tabloların gerçeği yansıtması son derece
önemlidir. Çalışmada bankalar tarafından yapılan mali analiz çalışmaları ve mali
tablolarda yapılan aktarma-arındırma işlemleri grup firması olarak tasarlanan 2
işletme esas alınarak yapılmıştır. Mali Tablolar üzerinde yapılan aktarma-arındırma
işlemlerinin oran (rasyo) analizi ve mali yorumlar üzerindeki etkisi anlatılmıştır.
Description
FINANCIAL ANALYSIS AND FINANCIAL STATEMENT
CORRECTIONAL ADJUSTMENT PROCEDURES (A.K.A. RELOCATION –
ELIMINATION) APPLIED BY FINANCIAL INSTUTIONS WHEN
EVALUATING COMMERCIAL CREDIT APPLICATIONS
ABSTRACT: Companies that are in need of external funding for varying reasons can receive commercial credit from financial institutions, only after they go through a credibility assessment process. The Financial Analysis and Intelligence Gathering work done on the credit applicant is one of the most imperative steps of this process employed by the financial institutions. Financial Analysis and Intelligence Gathering work is the sum of all the steps taken when defining the credibility of the applicant by researching the morality, the capacity, the liquidity of the applicant along with its’current financial state, profitability, debt-repayment potential, and the current overall state of the industry, the applicant operates in. When financial institutions dispense credit to applicants, they do so with certain principles such as security, liquidity, and profitability in mind, and while upholding these principles, the repayment schedule for the credit to be dispensed, the amount of credit to be allocated, the length of time the credit-line will be made available to the applicant, the collateral to be secured from the applicant against the risks involved, and finally the cost of this credit line to the applicant must be defined to fit the needs of the applicant as well. The financial institutions aim to eliminate the risks they will have to realize in the future as much as possible by employing the procedures mentioned above. Which is why the reliability of the information presented on the financial statements is a “must” for one of the key steps of credit allocation - the financial analysis. In this thesis, the process employed by the financial institutions “the financial analysis work and the correctional adjustments done on the financial statements” are prepared with 2 supposed companies that have “related parties” status to each other. The ratio analysis of the correctional adjustment process on the financial statements, and its’effects on the “Financial Commentary” is presented in a comparative manner.
ABSTRACT: Companies that are in need of external funding for varying reasons can receive commercial credit from financial institutions, only after they go through a credibility assessment process. The Financial Analysis and Intelligence Gathering work done on the credit applicant is one of the most imperative steps of this process employed by the financial institutions. Financial Analysis and Intelligence Gathering work is the sum of all the steps taken when defining the credibility of the applicant by researching the morality, the capacity, the liquidity of the applicant along with its’current financial state, profitability, debt-repayment potential, and the current overall state of the industry, the applicant operates in. When financial institutions dispense credit to applicants, they do so with certain principles such as security, liquidity, and profitability in mind, and while upholding these principles, the repayment schedule for the credit to be dispensed, the amount of credit to be allocated, the length of time the credit-line will be made available to the applicant, the collateral to be secured from the applicant against the risks involved, and finally the cost of this credit line to the applicant must be defined to fit the needs of the applicant as well. The financial institutions aim to eliminate the risks they will have to realize in the future as much as possible by employing the procedures mentioned above. Which is why the reliability of the information presented on the financial statements is a “must” for one of the key steps of credit allocation - the financial analysis. In this thesis, the process employed by the financial institutions “the financial analysis work and the correctional adjustments done on the financial statements” are prepared with 2 supposed companies that have “related parties” status to each other. The ratio analysis of the correctional adjustment process on the financial statements, and its’effects on the “Financial Commentary” is presented in a comparative manner.
Keywords
business