JP7535149B2 - Bankruptcy reorganization claim transfer device, bankruptcy reorganization claim transfer method, and bankruptcy reorganization claim transfer program - Google Patents

Description

The present invention relates to a bankruptcy reorganization claim transfer device, a bankruptcy reorganization claim transfer method, and a bankruptcy reorganization claim transfer program.

In Patent Document 1, the evaluation of monetary claims in financial accounting involves categorizing claims into general claims, claims at risk of default, and bankruptcy/reorganization claims according to the debtor's status, and evaluating each category using an appropriate evaluation method for estimating allowances for doubtful accounts. Self-assessment of monetary claims involves categorizing debtors and classifying claims, and the task of self-rating involves financial analysis based on the debtor's financial statements, and the results of the judgment in the task of reviewing financial statements affect the tasks of credit rating, debtor classification, and claims classification. For this reason, Patent Document 1 discloses a technology that uses IT to improve the quality of internal control by achieving both early proficiency for banking staff and streamlining of administrative procedures.

JP 2014-52922 A

However, in the above-mentioned Patent Document 1, for example, when a borrower effectively goes bankrupt and is transferred from regular receivables as a long-term delinquent receivable, if the amount originally recorded as the loan balance is transferred to "bankruptcy reorganization receivable" at the time of settlement, there is an issue that it is not possible to grasp how much of the balance that is of concern for collection during the period is compared to the total loan balance.

The present invention has been made in consideration of the above, and aims to provide a bankruptcy reorganization claim transfer device, a bankruptcy reorganization claim transfer method, and a bankruptcy reorganization claim transfer program that can clarify how much of the balance of loans that are subject to collection concerns is in relation to the total loan balance, and visualize management risk, by transferring the remaining loan balance to a bankruptcy reorganization claim and classifying it as a claim that is subject to collection concerns, even if repayment of a loan claim based on a repayment schedule is delayed midway through the repayment.

In order to solve the above-mentioned problems and achieve the object, the bankruptcy reorganization claim transfer device of the present invention is a bankruptcy reorganization claim transfer device that includes a memory unit and a control unit, and transfers a loan claim for which collection concerns have arisen from an ordinary claim to a long-term overdue claim as a bankruptcy reorganization claim, the memory unit stores repayment schedule data that stores a repayment schedule for the loan claim, collection performance data that stores a repayment status according to the repayment schedule, and transaction log data that stores a transaction history for the loan claim, and the control unit stores the repayment schedule data and the collection performance data. the bankruptcy reorganization claim transfer means for transferring the loan claim from a normal claim to a long-term overdue claim when the occurrence of the collection concern is detected and the manually determined and inputted degree of risk is equal to or above a certain level, updating the risk classification indicating the degree of risk, and transferring the loan claim as a bankruptcy reorganization claim; and a display means for displaying a department change screen for receiving input of a change to the current department which is the responsible department of the organization that is making the loan to the customer as the debtor of the loan claim .

The bankruptcy reorganization claim transfer method according to the present invention is a bankruptcy reorganization claim transfer method executed by a bankruptcy reorganization claim transfer device that includes a memory unit and a control unit and transfers a loan claim for which collection concerns have arisen from an ordinary claim to a long-term overdue claim as a bankruptcy reorganization claim, the memory unit stores repayment schedule data that stores a repayment schedule for the loan claim, collection performance data that stores a repayment status according to the repayment schedule, and transaction log data that stores a transaction history for the loan claim, and the control unit executes a bankruptcy reorganization claim transfer method based on the repayment schedule data and the collection performance data. the bankruptcy reorganization claim transfer step of transferring the loan claim from a normal claim to a long-term overdue claim and updating the risk category indicating the degree of risk and transferring the loan claim as a bankruptcy reorganization claim when the occurrence of the collection concern is detected and the manually determined and inputted degree of risk is equal to or higher than a certain level; and the bankruptcy reorganization claim transfer step of displaying a department change screen that accepts input of a change to the current department which is the responsible department of the organization that is making the loan to the customer as the debtor of the loan claim .

Further, the bankruptcy reorganization claim transfer program according to the present invention is a bankruptcy reorganization claim transfer program to be executed by a bankruptcy reorganization claim transfer device which includes a memory unit and a control unit and transfers a loan claim for which collection concerns have arisen from normal claims to long-term overdue claims as a bankruptcy reorganization claim, the memory unit stores repayment schedule data which stores a repayment schedule for the loan claim, collection performance data which stores a repayment status according to the repayment schedule, and transaction log data which stores a transaction history for the loan claim, and the repayment schedule data and the collection performance data which stores a transaction history for the loan claim are stored in the memory unit. The method includes a collection concern detection step of detecting from actual data that repayment of the loan receivable has been delayed and collection concerns have arisen; a bankruptcy reorganization claim transfer step of transferring the loan receivable from a normal receivable to a long -term overdue receivable if the occurrence of collection concerns is detected and the manually determined and inputted degree of risk is equal to or above a certain level, updating the risk category indicating the degree of risk, and transferring the loan receivable as a bankruptcy reorganization claim; and a display step of displaying a department change screen that accepts input of changes to the current department in charge of the organization that provides loans to the customer as the debtor of the loan receivable .

According to the present invention, even if repayment of a loan receivable based on a repayment schedule falls behind midway, the loan balance can be transferred to a bankruptcy rehabilitation receivable and classified as a receivable for which there are concerns about recovery, making it clear how much of the balance for which there are concerns about recovery is relative to the total loan balance, and thus making management risk visible.

FIG. 1 is a block diagram showing an example of the configuration of a bankruptcy and reorganization claim transfer device according to this embodiment. FIG. 2 is a diagram showing an example of a transaction summary in which a loan is provided by a finance company. FIG. 3 is a diagram showing an example of repayment details in normal repayment. FIG. 4 is a diagram showing an example of repayment details when there is an amount of money that is of concern for recovery. FIG. 5 is a diagram showing an example of a process flow from loan execution to monthly settlement. FIG. 6 is a diagram showing an example of a data structure of the bankruptcy and reorganization claim transfer device. FIG. 7 is a diagram showing an example of a setting example of the risk category master. FIG. 8 is a diagram showing an example of a long-term debt transfer processing screen. FIG. 9 is a diagram showing an example of a transfer mechanism for long-term receivables. FIG. 10 is a diagram showing an example of an inquiry screen for a department change process. FIG. 11 is a diagram showing an example of an editing screen for the department change process. FIG. 12 is a diagram showing an example of a specific operation example in which a loan is provided on April 1st and payment is received on May 15th. FIG. 13 is a diagram showing an example of the state of the balance sheet as of the end of May. FIG. 14 is a diagram showing an example of a specific operation example in which a borrowing delay was discovered on June 1st and the debt was transferred to a long-term delinquent claim. FIG. 15 is a diagram showing an example of the state of the balance sheet as of June 1st. FIG. 16 is a diagram showing an example of a specific operation example in which the delinquency status was found to be minor on June 11 and the debt was transferred to a normal debt. FIG. 17 is a diagram showing an example of the state of the balance sheet as of June 11th. FIG. 18 is a diagram showing an example of a specific operation example in which a deposit was made on June 15th. FIG. 19 is a diagram showing an example of the state of the balance sheet as of June 15th. FIG. 20 is a diagram showing an example of a specific operation example in which a balance that is subject to a change in affiliation on June 30th and is being handled by the balance management center. FIG. 21 is a diagram showing an example of the state of the balance sheet as of June 30th. FIG. 22 is a diagram showing an example of a specific operation example in which a deposit was made on July 15th. FIG. 23 is a diagram showing an example of the state of the balance sheet as of July 15th.

The embodiment of the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to this embodiment.

[1. Overview]
In the past, whether a claim was bankrupt or not was determined based on the state at the time of settlement, and transfers were handled based on that state, but in that case, it was difficult to understand the state during the period, and it was difficult to say that the precise results were grasped. With this invention, by registering the state of collection concerns in the system at the stage when they are grasped, transfer journal entries are immediately created and transfers can be made without the user being aware of it.

The bankruptcy and reorganization claims transfer device according to this embodiment transfers long-term delinquent claims from normal claims when the borrower has effectively gone bankrupt. At that time, the amount originally recorded as the loan balance is transferred as a "bankruptcy and reorganization claim" in accordance with the "Accounting Standards for Financial Instruments" (Corporate Accounting Standards No. 10) and can be classified as a claim for which there are concerns about collection. As a result, in contrast to the current situation where the claim is managed only by the loan balance, by classifying it as a bankruptcy and reorganization claim, it becomes clear how much of the balance for which there are concerns about collection is relative to the total loan balance, making it easier to visualize management risks and leading to the management effect of judging financial quantitative indicators.

2. Configuration
An example of the configuration of the bankruptcy and reorganization claim transfer device according to this embodiment will be described with reference to Fig. 1. Fig. 1 is a block diagram showing an example of the configuration of the bankruptcy and reorganization claim transfer device according to this embodiment.

The bankruptcy reorganization claim transfer device 100 is a commercially available desktop personal computer. Note that the bankruptcy reorganization claim transfer device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

The bankruptcy and reorganization claim transfer device 100 comprises a control unit 102, a communication interface unit 104, a memory unit 106, and an input/output interface unit 108. Each unit of the bankruptcy and reorganization claim transfer device 100 is connected to each other so as to be able to communicate with each other via any communication path.

The communication interface unit 104 communicatively connects the bankruptcy reorganization claim transfer device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via a communication line. Here, the network 300 has a function of connecting the bankruptcy reorganization claim transfer device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 records computer programs that work with the OS (Operating System) to give commands to the CPU (Central Processing Unit) to perform various processes. For example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used as the storage unit 106. Here, the storage unit 106 includes basic data 106a, repayment schedule data 106b, transaction log data 106c, collection performance data 106d, risk category master 106e, accounting pattern master 106f, accounting data 106g, and the like.

Basic data 106a stores basic data required for loan contracts in which loan companies provide loans to customers. Basic data 106a includes data such as "claim number," "customer name," "loan product," "number of repayments," "loan balance (principal amount) (interest amount)," and "risk category." The "claim number" in the basic data is linked as a primary key (PK) to repayment schedule data 106b, collection performance data 106d, and transaction log data 106c, which are described below.

The repayment schedule data 106b stores data related to the repayment schedule of the loan claim. In addition to the "claim No." which is the primary key (PK), the repayment schedule data 106b includes data such as "SEQ", "scheduled number of repayments", "scheduled repayment date", "scheduled repayment balance", "scheduled principal repayment amount", and "scheduled interest repayment".

The transaction log data 106c stores transaction history data for loan receivables. The transaction log data 106c includes, for example, data such as "LogSEQ" as a primary key (PK), "Receivable No.", "Data Category", "Transaction Date", "Accounting Date", "Transaction Amount", "Balance before Transaction", "Balance after Transaction", "Interest before Transaction", "Interest after Transaction", "Establishment Code", "Department Code", and "Risk Category". In addition, the "Data Category" and "Establishment Code" of the transaction log data 106c are linked to the "Data Category" and "Establishment Code" of the accounting pattern master 106f described below.

The collection history data 106d stores repayment status data according to the repayment schedule in the repayment schedule data 106b. The collection history data 106d includes, for example, the "claim number" which is the primary key (PK), as well as data such as "SEQ", "deposit date", "total repayment amount", "principal repayment", "repayment interest", and "late repayment fee".

The risk category master 106e is a master that categorizes the degree of risk of collection concerns into stages and links it to whether or not a transfer has been made. The risk category master 106e contains, for example, data such as "risk category," which is a primary key (PK), "category name," "whether or not journalization has been made," "risk level (lower limit)," and "risk level (upper limit)."

The journal entry pattern master 106f is a master in which journal entry information for creating journal entries for the transaction history of the transaction log data is registered. The journal entry pattern master 106f contains, for example, the primary keys (PK) "business code" and "data category", as well as data such as "definition SEQ", "debit_account item", "debit_department", "credit_account item", "credit_department", "date of adoption item", "amount of adoption item", and "transfer status".

Journal entry data 106g stores journal entry data created using journal entry pattern master 106f. Journal entry data 106g includes, for example, a "journal entry number" which is a primary key (PK), as well as data such as "data category", "transaction date", "processing date", "debit_account item", "debit_department", "debit_amount", "credit_account item", "credit_department", and "credit_amount".

An input device 112 and an output device 114 are connected to the input/output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that works with a mouse to provide a pointing device function. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

The control unit 102 is a CPU or the like that performs overall control of the bankruptcy and reorganization claim transfer device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs. Here, the control unit 102 conceptually includes, functionally, a collection concern detection unit 102a as a collection concern detection means, a collection concern judgment unit 102b as a collection concern judgment means, a bankruptcy and reorganization claim transfer unit 102c as a bankruptcy and reorganization claim transfer means, and a journal data generation unit 102d as a journal data generation means.

The collection concern detection unit 102a detects that a collection concern has arisen due to a delay in repayment of a loan receivable based on the repayment schedule data and the collection performance data. In other words, if the "deposit date" in the collection performance data 106d is delayed compared to the "scheduled repayment date" in the repayment schedule data 106b, the collection concern detection unit 102a detects this as a repayment delay. Also, in this embodiment, even if there is no delay at our company, if a delay is discovered in borrowing from another company, it may be detected that a collection concern has arisen.

The collection concern determination unit 102b determines the risk level of the collection concern detected by the collection concern detection unit 102a. For example, as shown in the setting example of the risk category master 106e in FIG. 7, the risk level is quantified in the range of 0 to 100, and the range is divided into multiple risk categories (0 to 5), and each risk category has a certain range from the risk level (lower limit) to the risk level (upper limit). Since the way of taking risks for collection concerns differs for each introducing company, the risk level standard is determined using the risk category master 106e. In the example of the risk category master shown in FIG. 7, the risk category for the risk level "0 to 10" is "0", the category name is "normal repayment", and the transfer status is "0 (no transfer)". In addition, the risk category for the risk level "11 to 15" is "1", the category name is "anxious factor present", and the transfer status is "0 (no transfer)". Furthermore, the risk category for risk levels of "16-20" is "2", the category name is "signs of concern", and the transfer status is "0 (no transfer)". The risk category for risk levels of "21-45" is "3", the category name is "initial concern", and the transfer status is "1 (transfer)". The risk category for risk levels of "46-75" is "4", the category name is "progressing concern", and the transfer status is "1 (transfer)". The risk category for risk levels of "76-100" is "5", the category name is "recovery concern", and the transfer status is "1 (transfer)". In this way, when the elements of collection concern exceed 20%, the collection concern determination unit 102b of this embodiment transfers the claim to a bankruptcy reorganization claim in the bankruptcy and reorganization claim transfer unit 102c described below, and classifies the claim as one with collection concerns.

When the bankruptcy and reorganization claims transfer unit 102c determines that the risk of collection concerns is above a certain level, it transfers the claim from a normal claim to a long-term delinquent claim, updates the risk category indicating the risk level, and transfers the loan balance amount as a bankruptcy and reorganization claim. In this way, in this embodiment, it is no longer necessary to wait until the end of the accounting period to determine whether a claim is a bankruptcy and reorganization claim. When collection concerns are detected, the risk level is immediately determined, and if the risk level of collection concerns exceeds a standard, the claim is transferred to a bankruptcy and reorganization claim. Therefore, even during the period, it becomes clear how much of the balance with collection concerns is in relation to the total loan balance, making it easier to visualize management risk.

The journal data generation unit 102d generates journal data based on the transaction log data 106c and the journal pattern master 106f. For example, as shown in FIG. 9, the journal data generation unit 102d generates journal data to transfer long-term receivables to normal receivables when the risk category before the update is "with transfer of bankruptcy and reorganization claims" and the risk category after the update is "without transfer of bankruptcy and reorganization claims," and generates journal data to transfer normal receivables to long-term receivables when the risk category before the update is "without transfer of bankruptcy and reorganization claims" and the risk category after the update is "with transfer of bankruptcy and reorganization claims."

3. Specific Examples
2 to 23, an example of the processing of the bankruptcy and reorganization claim transfer device 100 according to the present embodiment will be specifically described. FIG. 2 is a diagram showing an example of a transaction summary in which a loan is made by a finance business company. FIG. 3 is a diagram showing an example of repayment details in the case of normal repayment. FIG. 4 is a diagram showing an example of repayment details in the case of an amount with a collection concern. FIG. 5 is a diagram showing an example of a processing flow from loan execution to monthly settlement. FIG. 6 is a diagram showing an example of a data structure of the bankruptcy and reorganization claim transfer device. FIG. 7 is a diagram showing an example of a setting example of a risk category master. FIG. 8 is a diagram showing an example of a long-term receivable transfer processing screen. FIG. 9 is a diagram showing an example of a transfer mechanism for long-term receivable transfer. FIG. 10 is a diagram showing an example of an inquiry screen for department change processing. FIG. 11 is a diagram showing an example of an editing screen for department change processing. FIG. 12 is a diagram showing an example of a specific operation example in which a loan is made on April 1 and a payment is received on May 15. FIG. 13 is a diagram showing an example of the state of the balance sheet as of the end of May. FIG. 14 is a diagram showing an example of a specific operation example in which a borrowing delay is discovered on June 1st and the receivables are transferred to long-term overdue receivables. FIG. 15 is a diagram showing an example of the state of the balance sheet as of June 1st. FIG. 16 is a diagram showing an example of a specific operation example in which a delinquent situation is discovered to be minor on June 11th and the receivables are transferred to normal receivables. FIG. 17 is a diagram showing an example of the state of the balance sheet as of June 11th. FIG. 18 is a diagram showing an example of a specific operation example in which a deposit is made on June 15th. FIG. 19 is a diagram showing an example of the state of the balance sheet as of June 15th. FIG. 20 is a diagram showing an example of a specific operation example in which the affiliation is changed on June 30th and the balance with concerns about collection is handled by the balance management center. FIG. 21 is a diagram showing an example of the state of the balance sheet as of June 30th. FIG. 22 is a diagram showing an example of a specific operation example in which a deposit is made on July 15th. FIG. 23 is a diagram showing an example of the state of the balance sheet as of July 15th.

[Outline of the lending business model]
In the case of a loan from a finance business company, as shown in FIG. 2, when a debtor A who is applying for a loan applies for a loan to a finance business company (1), the finance business company (2) examines the debtor A and grants the loan if there is no problem. Also, as shown in FIG. 2, when the repayment date arrives for a debtor B who has been granted a loan and is repaying the loan, the finance business company (3) requests repayment, and the debtor B repays the loan to the finance business company based on the repayment schedule (4). The scope of this embodiment is shown in the dotted frame in FIG. 2. When a collection concern arises during repayment and the debtor becomes essentially in a state of business bankruptcy, the debtor is transferred from the normal debt as a long-term delinquent debt, and the amount originally recorded as the loan balance is transferred as a "bankruptcy reorganization debt" in accordance with the "Accounting Standards for Financial Instruments" (Corporate Accounting Standards No. 10), and the debtor is classified as a debt with collection concerns, it becomes clear how much of the balance with collection concerns is in the total loan balance, making it easier to visualize management risks.

[Repayment details in normal repayment]
In the case of normal repayment when there are no concerns about recovery, as shown in Figure 3, operating loans, which are the assets of a finance company, become current assets on the balance sheet, and operating loan interest, which is revenue, becomes revenue on the income statement.

[Repayment details when there are doubts about the amount to be repaid]
When there is an amount of doubt about recovery, as shown in FIG. 4, the assets of the finance business company are classified into operating loans and bankruptcy reorganization claims with doubts about recovery, and the operating loans are current assets on the balance sheet, but the current assets are divided into operating loans and a loan loss reserve calculated by multiplying the total amount by a rate based on past performance. In addition, the bankruptcy reorganization claims become investments and other assets, and the investments and other assets are divided into bankruptcy reorganization claims and a loan loss reserve calculated by estimating each claim individually. Furthermore, the operating loan interest as the revenue of the finance business company becomes revenue on the income statement. In this way, the bankruptcy reorganization claim transfer device 100 according to this embodiment can be switched at any time to the classification shown in FIG. 4, making it easier to simulate the reserves at each point in time, and since the management risk can be visualized more precisely, the manager can take the next step while looking at this.

[Processing Overview]
Next, the process flow of the bankruptcy and reorganization claim transfer device 100 according to this embodiment will be described with reference to the flow diagram in Fig. 5 and the drawings from Fig. 6 onwards. First, as shown in Fig. 5, when a finance company provides a loan to a debtor (step S1), the transaction details (such as the amount of an operating loan and interest accrual) are recorded as transaction log data, and journal data is created.

After the loan is executed, when the scheduled repayment date arrives and the debtor makes a payment to the finance company for repayment (step S2), the details of the transaction (reduction in operating loans and interest, increase in cash, etc.) are recorded as transaction log data, and accounting data is created.

When the above deposit is made until the scheduled repayment date, a month-end closing process is performed (step S3), the end-of-month revenue is recorded as transaction log data, and journal data is created. The following month, the process returns to step S2, and when the repayment is normal, this loop is repeated, and monthly settlement process is performed each month (step S5).

However, if no payment is received by the scheduled repayment date in step S2, the collection concern detection unit 102a of the bankruptcy and reorganization claim transfer device 100 detects that there is a delay in repayment, and the collection concern determination unit 102b determines the degree of risk of collection concern (step S4). As shown in the risk category master 106e in FIG. 7, the collection concern determination unit 102b divides the risk category into six levels from "0" to "5", and if the element of collection concern is 20% or less (i.e., the risk level is in the range of "0" to "20": risk category is "0" to "2"), it determines that there is no collection concern, and returns to step S2 to process in the same way as for normal repayment.

In response to this, the collection concern determination unit 102b determines that there is a collection concern when the collection concern element exceeds 20% in the risk category master 106e in FIG. 7 (i.e., the risk level is in the range of "21" to "100"; risk category is "3" to "5"), and the bankruptcy and reorganization claim transfer unit 102c performs the long-term receivables transfer process (step S6). As a result, the transfer process from operating loans to bankruptcy and reorganization claims is recorded as transaction log data, and journal entry data is created.

After that, when a deposit is made (step S7), the details of the transaction (reduction in bankruptcy rehabilitation claims and interest, increase in cash, etc.) are recorded as transaction log data, and journal entry data is created.

After the deposit is made, the end-of-month closing process is performed (step S8), the recording of the end-of-month revenue is recorded as transaction log data, and journal data is created. Monthly settlement is performed based on this journal data (step S9).

[Transfer processing of long-term outstanding receivables]
The long-term receivables transfer process in step S6 of FIG. 5 is processed based on the transfer mechanism of the long-term receivables transfer process as shown in FIG. 9. First, when a risk to a loan receivable is detected (step S11), a registration process is performed using the long-term receivables transfer process screen shown in FIG. 8 (step S12). For example, the long-term receivables transfer process screen in FIG. 8 displays "Receivables No. (here, 1-0)" and "Customer Name (here, Yamada Taro)", and displays "Recovery Concerns" with a risk category of "5" as the judgment result of the collection concern judgment unit 102b. If the operator is satisfied with the displayed content, he or she presses the "Register button" to register it. In other words, when the "risk category" registered in the basic data 106a and the risk category master 106e is changed on the long-term receivables transfer process screen, the "risk category" is updated (step S13).

The bankruptcy and reorganization claims transfer unit 102c can determine whether or not a transfer has been made as shown in FIG. 7 by comparing the degree of risk determined by the collection concern determination unit 102b with the risk category master 106e. For example, if the risk category before the update is "no transfer" (no in step S14) and the risk category after the update is also "no transfer" (no in step S15), there is no change in the risk category before and after the update, so no accounting data is created due to the transfer of long-term outstanding claims, and the process ends (step S16).

In addition, if the risk category before the update in Figure 9 is "no transfer" (No in step S14) and the risk category after the update is "transferred" (Yes in step S15), since the risk category has changed before and after the update, accounting is performed based on the transaction log data 106c and accounting pattern master 106f (step S21), and accounting data for transferring from normal receivables to long-term delinquent receivables is generated (step S22).

Furthermore, if the risk category before the update in Figure 9 is "transferred" (Yes in step S14) and the risk category after the update is "transferred" (Yes in step S17), there is no change in the risk category before and after the update, so no journal entry data due to the transfer of long-term receivables is created and the process ends (step S18).

In addition, if the risk category before the update in Figure 9 is "transferred" (Yes in step S14) and the risk category after the update is "no transfer" (No in step S17), the risk category has changed before and after the update, so accounting is performed based on the transaction log data 106c and accounting pattern master 106f (step S19), and accounting data for transferring long-term receivables to normal receivables is generated (step S20).

In this way, when a collection concern is detected, the bankruptcy reorganization claim transfer device 100 according to this embodiment can immediately determine the degree of risk of the collection concern, and depending on the degree of risk, determine whether or not to transfer to a bankruptcy reorganization claim using the risk category master 106e. Therefore, rather than waiting until the time of settlement to determine whether or not it is a bankruptcy reorganization claim, by registering it in the system at the stage when a collection concern is detected, such as when there is a delay in repayment, even during the term, it becomes possible to immediately create a transfer journal entry, and it becomes clear how much of the balance with collection concerns is in relation to the total loan balance.

[Department change process]
Furthermore, when there is a change in the department of the finance business company in charge of a customer, the bankruptcy and reorganization claim transfer device 100 according to this embodiment can immediately reflect the change in the registered contents by carrying out the change process using the department change screens shown in Figures 10 and 11. For example, the department change process (inquiry) screen shown in Figure 10 displays the customer number (here, "1") and customer name (here, "Yamada Taro"), as well as the "claim number,""current person in charge,""current place of business," and "current department" in charge of the customer.

Now, using the department change processing (edit) screen shown in Figure 11, enter the "department" to be changed for customer number "1" and customer name "Yamada Taro". In other words, while the "current department" in Figure 10 was in charge of the "Sales Department", by changing the department to the "new department" in Figure 11 to the "Balance Management Center", it becomes possible to constantly grasp the ratio of bankruptcy rehabilitation claims to the total loan balance for customers even during the period, and management can visualize management risks simply by inquiring at the Balance Management Center.

[Specific examples of operation]
A specific example of operation of the bankruptcy and reorganization claim transfer device 100 according to this embodiment will be described below with reference to FIGS.

First, as shown in FIG. 12, a loan is made from a finance company to a debtor on April 1, 2017, repayment begins in May 2017, and a contract is made with the repayment date being the 15th of each month. In this case, the basic data shown in FIG. 12 is input, and when the first deposit is made on May 15, 2017, the transaction log data shown in FIG. 12 is input. Here, since the deposit is made on the scheduled repayment date, there is no delay in repayment, and the risk category in the risk category master 106e becomes "0", and it is classified as "normal repayment". In this risk category, since it is "no transfer", no journal entry for the transfer of long-term receivables is made. In other words, journal entry is made by referring to "1" and "2" of the "definition SEQ" in the journal entry pattern master 106f shown in FIG. 12, and journal entry data for the deposit (May 15, 2017) is generated. Therefore, the state of the B/S (balance sheet) at the end of May is as shown in FIG. 13. The balance sheet state shown in Figure 13 assumes monthly settlement, with 1% of the balance of operating loans (current assets) set aside as reserves, and 50% of the balance of bankruptcy rehabilitation claims (investments and other assets). This is also true for the balance sheet state diagrams shown in Figures 15, 17, 19, 21, and 23 below.

Next, FIG. 14 shows a case where a debtor is found to be in arrears on borrowings from another company on June 1, 2017, and the company also judges that there is a concern about the collection of the remaining amount, and transfers the debt to long-term delinquent debt. In this case, as shown in FIG. 14, the "data category" of the transaction log data changes from "deposit" to "long-term transfer", and the repayment date has not yet arrived, so the "transaction amount (principal)" and "transaction amount (interest)" are "0 yen", but the "risk category" is updated from "0: normal repayment" to "5: collection concern" in the risk category master 106e, even if there is no delay in repayment at our company. Therefore, while "no transfer" was displayed before the update of the "risk category", it becomes "transferred" after the update of the "risk category" (step S15 in FIG. 9), and journalization is performed based on the transaction log data 106c and the journalization pattern master 106f (step S21), and journalization data for transferring from normal debt to long-term delinquent debt is generated (step S22). As a result, the debit account will be "Bankruptcy Reorganization Claims" and the credit account will be "Operating Loans." Therefore, the balance sheet status as of June 1 will be as shown in Figure 15.

Figure 16 also shows a case where the debtor had determined on June 11, 2017 that there were concerns about the collection of the remaining balance at other companies, but it was found that the delinquency was minor, so the long-term delinquent receivable was transferred to a normal receivable. In this case, as shown in Figure 16, the transaction log data shows that the "data category" has changed from "deposit" to "long-term transfer" to "normal transfer", and since the repayment date has not yet arrived on June 11, the "transaction amount (principal)" and "transaction amount (interest)" are "￥0", but since the delinquency is minor, the "risk category" is updated from "5: collection concerns" to "1: concerns present" in the risk category master 106e. Therefore, before the "risk category" was updated, it was "transferred" (Yes in step S14 in FIG. 9), but after the "risk category" is updated, it becomes "no transfer" (No in step S15), so journalization is performed based on the transaction log data 106c and the journalization pattern master 106f (step S19), and journalization data for transferring long-term receivables to normal receivables is generated (step S20). As a result, the debit account item becomes "operating loans" and the credit account item becomes "bankruptcy and reorganization claims." Therefore, the balance sheet status as of June 11th is as shown in FIG. 17.

Furthermore, FIG. 18 shows a case where a deposit was made on the repayment date of June 15, 2017. In this case, as shown in FIG. 18, the transaction log data shows that the "data category" has changed from "deposit" to "long-term transfer" to "deposit", and since the repayment date is June 15, the "transaction amount (principal)" is "¥40,000", the "transaction amount (interest)" is "¥4,000", the "post-transaction balance" is "¥920,000", and the "post-transaction interest" is "¥92,000". Here, the "risk category" has changed from "5: collection concern" to "5: collection concern" in the risk category master 106e, so that "transfer has been made" (Yes in steps S14 and S17 in FIG. 9) before and after the update of the "risk category", and since there is no change in the "risk category" before and after the update, the transfer journal entry is not made and the process is terminated (step S18). However, normal accounting is performed based on the transaction log data 106c and the accounting pattern master 106f, and accounting data for the deposit (June 15, 2017) is generated. The interest in this accounting data is not a bankruptcy rehabilitation claim, so it is accounted for in the usual way. The balance sheet state as of June 15th is as shown in FIG. 19. Also, as shown in the list of loan balances by department in FIG. 19, since no department changes have been made here, the loan balance of the sales department is "¥920,000", and the loan balance of the balance management center is "¥0".

Also, FIG. 20 shows a case where the department in charge was changed on June 30, 2017, and receivables with collection concerns are handled by the balance management center. In this case, as shown in FIG. 20, the transaction log data has a "data category" of "Deposit" → "Long-term transfer" → "Deposit" → "Change of affiliation", and since the next repayment date has not yet arrived, the "transaction amount (principal)" and "transaction amount (interest)" are "0 yen". Since the "risk category" is changed from "5: Collection concern" to "5: Collection concern" in the risk category master 106e, "transfer yes" (Yes in steps S14 and S17 in FIG. 9) before and after the update of the "risk category", and since there is no change in the "risk category" before and after the update, the process is terminated without performing transfer journalization (step S18). However, normal journalization is performed based on the transaction log data 106c and the journalization pattern master 106f, and journalization data for the change of affiliation (June 30, 2017) is generated. The balance sheet status as of June 30th will be as shown in Figure 21. As shown in the list of loan balances by department in Figure 21, because the department was changed, the loan balance of the Sales Department becomes "0 yen" and the loan balance of the Balance Management Center becomes "920,000 yen."

Also, FIG. 22 shows a case where a deposit was made on the repayment date of July 15, 2017. In this case, as shown in FIG. 22, the transaction log data changes from "data category" to "deposit" → "long-term transfer" → "deposit" → "change of affiliation" → "deposit", and since the repayment date is July 15, the "transaction amount (principal)" becomes "¥40,000", the "transaction amount (interest)" becomes "¥4,000", the "post-transaction balance" becomes "¥880,000", and the "post-transaction interest" becomes "¥88,000". Here, the "risk category" changes from "5: collection concern" to "5: collection concern" in the risk category master 106e, so "transfer has been made" (Yes in steps S14 and S17 in FIG. 9) before and after the update of the "risk category", and since there is no change in the "risk category" before and after the update, the transfer journal entry is not performed and the process is terminated (step S18). However, normal accounting is performed based on the transaction log data 106c and the accounting pattern master 106f, and accounting data for the deposit (July 15, 2017) is generated. The interest in this accounting data is not a bankruptcy rehabilitation claim, so it is accounted for in the usual way. The balance sheet state as of July 15th is as shown in Figure 23. Also, as shown in the list of loan balances by department in Figure 23, since no department changes have been made here, the loan balance of the sales department is "¥880,000", and the loan balance of the balance management center is "¥0".

As described above, the bankruptcy and reorganization claim transfer device 100 according to this embodiment transfers the loan claim from the normal claim as a long-term delinquent claim when the borrower effectively goes bankrupt and there are concerns about the collection of the loan claim. At that time, the loan amount that was previously recorded as the loan balance is transferred as a bankruptcy and reorganization claim, making it possible to classify the loan claim as one for which there are concerns about collection. This makes it clear how much of the balance for which there are concerns about collection is relative to the total loan balance, making it easy to visualize management risks from the perspective of management.

In addition, the bankruptcy and reorganization claims transfer device 100 according to this embodiment allows the department to which a person in charge belongs to to be changed even midway, making it possible to extract and manage only the bankruptcy and reorganization claims.

In the bankruptcy and reorganization claim transfer device 100 according to this embodiment, as shown in FIG. 7, the classification of the risk classification master 106e has been described as being divided into six stages, but this is not necessarily limited to this, and the stages may be divided into finer stages or into fewer stages. In addition, the presence or absence of transfer is set between risk categories "2" and "3" in the risk classification master 106e, but these setting examples are merely examples and can be set as desired.

4. Other embodiments
The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using a known method.

In addition, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

In addition, with regard to the bankruptcy reorganization claim transfer device 100, each component shown in the figure is a functional concept, and does not necessarily have to be physically configured as shown in the figure.

For example, the processing functions of the bankruptcy reorganization claim transfer device 100, particularly the processing functions performed by the control unit 102, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded on a non-transient computer-readable recording medium that contains programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the bankruptcy reorganization claim transfer device 100 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into RAM, and constitutes the control unit 102 in cooperation with the CPU.

This computer program may also be stored in an application program server connected to the bankruptcy reorganization claim transfer device 100 via any network, and it may be possible to download all or part of it as needed.

In addition, the program for executing the processing described in this embodiment may be stored on a non-transitory computer-readable recording medium, or may be configured as a program product. Here, the term "recording medium" refers to a memory card, a USB (Universal Serial Bus) memory, a SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), an EEPROM (registered trademark) (Electrically Erasable and Programmable Read Only Memory), a CD-ROM (Compact Disk Read Only Memory), an MO (Magneto-Optical disk), a DVD (Digital Versatile This includes any "portable physical media" such as a DVD (registered trademark) or Blu-ray (registered trademark) Disc.

A "program" is a data processing method written in any language or description method, and may be in any format, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration consisting of multiple modules or libraries, and a program that works in conjunction with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, can use well-known configurations and procedures.

The various databases stored in the memory unit 106 are storage devices such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and providing websites.

The bankruptcy reorganization claim transfer device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. The bankruptcy reorganization claim transfer device 100 may be realized by implementing software (including programs or data, etc.) that causes the information processing device to realize the processing described in this embodiment.

Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the figures, and all or part of them can be functionally or physically distributed and integrated in any unit depending on various additions or function additions. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively.

The present invention is applicable to all business types and industries that conduct financing business, and is particularly useful as a mechanism for assessing the risk of companies that conduct financing.

REFERENCE SIGNS LIST 100 Bankruptcy and reorganization claim transfer device 102 Control unit 102a Collection concern detection unit 102b Collection concern judgment unit 102c Bankruptcy and reorganization claim transfer unit 102d Journal entry data generation unit 104 Communication interface unit 106 Memory unit 106a Basic data 106b Repayment schedule data 106c Transaction log data 106d Collection performance data 106e Risk category master 106f Journal entry pattern master 106g Journal entry data 108 Input/output interface unit 112 Input device (keyboard)
114 Output device (monitor)
200 Server 300 Network

Claims (5)

A bankruptcy reorganization claim transfer device that includes a memory unit and a control unit, and that transfers a loan claim that has become a collection concern from an ordinary claim to a long-term overdue claim as a bankruptcy reorganization claim,
The storage unit includes:
repayment schedule data storing a repayment schedule for the loan;
Collection performance data storing a repayment status according to the repayment schedule;
Transaction log data storing transaction history of the loan claim;
is stored,
The control unit is
a repayment concern detection means for detecting, based on the repayment schedule data and the repayment performance data, that repayment of the loan receivable has been delayed and a repayment concern has arisen;
a bankruptcy reorganization claim transfer means for transferring a normal claim to a long-term delinquent claim when the occurrence of the collection concern is detected and the manually determined and input risk level is equal to or higher than a certain level, updating a risk category indicating the risk level, and transferring the loan claim to a bankruptcy reorganization claim;
a display means for displaying a department change screen for receiving input for changing a current department which is a department in charge of an organization that is providing a loan to a customer who is a debtor of the loan claim;
A bankruptcy rehabilitation claim transfer device comprising: The storage unit includes:
an accounting pattern master in which accounting information for creating accounting entries for the transaction history is registered;
Journal entry data for storing journal entries created using the journal entry pattern master is further stored,
The control unit is
Further, a journal data generating means for generating journal data based on the transaction log data and the journal pattern master is provided,
The journal data generation means generates the journal data corresponding to the changed department accepted via the department change screen;
2. The bankruptcy and reorganization claim transfer device according to claim 1 . further comprising an output means for outputting a list of loan balances by department including the loan balances of the departments before the change input is made on the department change screen and the loan balances of the departments after the change input is made on the department change screen ;
3. The bankruptcy and reorganization claim transfer device according to claim 1 or 2, A bankruptcy reorganization claim transfer method executed by a bankruptcy reorganization claim transfer device that includes a memory unit and a control unit and transfers a loan claim that has become a collection concern from an ordinary claim to a long-term overdue claim as a bankruptcy reorganization claim,
The storage unit includes:
repayment schedule data storing a repayment schedule for the loan;
Collection performance data storing a repayment status according to the repayment schedule;
Transaction log data storing transaction history of the loan claim;
is stored,
Executed by the control unit,
a collection concern detection step of detecting, from the repayment schedule data and the collection performance data, that a collection concern has arisen due to a delay in repayment of the loan claim;
a bankruptcy reorganization claim transfer step in which, when the occurrence of the collection concern is detected and the manually determined and input risk level is equal to or higher than a certain level, a transfer process is carried out from a normal claim to a long-term delinquent claim, a risk category indicating the risk level is updated, and the loan claim is transferred as a bankruptcy reorganization claim;
a display step of displaying a department change screen for receiving input for changing a current department which is a department in charge of an organization that is providing a loan to a customer who is a debtor of the loan claim;
A bankruptcy reorganization claim transfer method comprising: A bankruptcy reorganization claim transfer program for executing a bankruptcy reorganization claim transfer device that includes a storage unit and a control unit and transfers a loan claim that has become a collection concern from an ordinary claim to a long-term overdue claim as a bankruptcy reorganization claim,
The storage unit includes:
repayment schedule data storing a repayment schedule for the loan;
Collection performance data storing a repayment status according to the repayment schedule;
Transaction log data storing transaction history of the loan claim;
is stored,
To execute the control unit,
a collection concern detection step of detecting, from the repayment schedule data and the collection performance data, that a collection concern has arisen due to a delay in repayment of the loan claim;
a bankruptcy reorganization claim transfer step in which, when the occurrence of the collection concern is detected and the manually determined and input risk level is equal to or higher than a certain level, a transfer process is carried out from a normal claim to a long-term delinquent claim, a risk category indicating the risk level is updated, and the loan claim is transferred as a bankruptcy reorganization claim;
a display step of displaying a department change screen for receiving input for changing a current department which is a department in charge of an organization that is providing a loan to a customer who is a debtor of the loan claim;
A bankruptcy rehabilitation claim transfer program comprising:

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