Banking strategy, credit appraisal, and lending decisions: a risk-return framework
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New Delhi [u.a.]
Oxford Univ. Press
2011
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIX, 562 S. graph. Darst. |
| ISBN: | 9780198074106 0198074107 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804149040961552385 |
|---|---|
| adam_text | Titel: Banking strategy, credit appraisal, and lending decisions
Autor: Bhattacharya, Hrishikes
Jahr: 2011
Contents
List of Appendices xi
List ofAnnexures xii
Preface to the Second Edition xiii
Acknowledgements xv
Introduction xvii
1. Capital Regulation and Risk Management Strategy 1
Introduction ? Inter-relationship among capital, assets, ROA, and ROE
• Competition for funds • Rise in losses • Risk management: A strategic issue
• Concluding remarks
2. Liquidity Management and Assets-Liabilities Strategy 32
Introduction • Liquidity management theories • Fluctuations in the economy
• Liquidity planning • Liquidity ratios • Balance sheet approach • Deployment strategies
• Maturity matching strategy • Concluding remarks
3. Banking Strategy 65
Introduction • Financial sector reforms • Decline of traditional banking • Changing savings
and investment behaviour • Liquidity newly denned • Securitisation • Strategic planning
• Capital planning • Growth model • Banking strategy: The case of ABC Bank • Strategic
planning exercise of ABC Bank • Cost allocation • Risk component • Asset allocation
• Cost of funds • Operational plan for five years • Concluding remarks
4. Lending Strategy and Loan Policy 105
Introduction. Need for a loan policy • Credit-deposit ratio • The threat of dilution in
the quality of loans • Policy emphasis on non-fund business • Interest rate policy
• Loan portfolio and exposure policy • Loan-to-value ratio • Repayment policy
• Concluding remarks
5. Fixed Assets 12S
Introduction • Definition • Land and buildings • Factory shed location • Plant and
machinery • Depreciation • Appreciation • Capital work-in-progress • Furniture and fixtures
• Motor vehicles • Concluding remarks
6. Working Capital: A Techno-Financial Approach 133
Introduction • Should we hate current assets? • Currentness concept and operating cycle
theory • Natural business year • Negative operating cycle • Limitations of operating cycle
theory • Mathematical fallacy • Reversibility test • An alternative theory of working capital
• Discrete operating inventories • Other discrete current assets • Techno-financial approach
. Core working capital • Projection of working capital • Characteristics of Core Working
Capital • Control mechanisms • Concluding remarks
7.-- Current Assets and Fictitious Assets 152
Introduction • Cash and bank balances • Sundry debtors/receivables • Inventory
• Valuation of inventories • Various types of stocks/inventories • Loans and advances
• Intangible and fictitious assets • Fictitious assets • Concluding remarks
8. Long-term Liabilities 165
Introduction • Definition • Equity or share capital • Contribution of promoters
• Authorised capital • Issued and paid-up capital • Fear of takeover • Reduction of
capital • Limited liability: Banker s problem • Preference share capital • Financing the
redemption • Share premium • Dividend versus reserves • Free reserves: The problem
• Bonus shares • Capital reserve • Banker s viewpoint • Debentures • Term loan
• Loans from friends and relatives • Loans from subsidiaries • Modern financial instruments
• Concluding remarks
9. Current Liabilities 190
Introduction • Origination • Danger of overtrading. Safety margin • Trade creditors
• Deposits from customers and public • Inter-corporate loans and investments » Bridge loans
• Commercial paper • Registration ofcharges • Concluding remarks
10. Profit and Loss Account: • 207
Introduction. Accounting concepts. Nature of costs. Wages • Production overheads
• Maintenance and repairs. Administrative costs . Marketing and distribution costs
. Controllable versus uncontrollable cost * Trading, manufacturing, andprofit aad loss
account. Gross profit * Operating profit .PBIT versus PBT . Trading companies
• Manufacturing companies • Absorption costing versus direct costing . Difference in
profit measurement. Cost of goods sold . Operating profit approach. Unusual incomes
• Concluding remarks
11. Understanding the Balance Sheet 230
Introduction • Trial balance • Treatment of closing stock • Classification of accounts
• Balance sheet • Net worth • Gearing of capital • Shareholders versus banker • Format of
a balance sheet • Non-corporate borrowers • Percentage balance sheet • Preliminary observations
• A business with no formal accounting system • Concluding remarks
12. New Era of Lending:Tandon Committee and Its Aftermath 267
Introduction
I. TANDON COMMITTEE
• The norms • Methods of lending • System mechanics • End-use
• Classifications of current assets and current liabilities
II. CHORE GROUP
Review of the lending system • Cash credit system • Loan system • Bill system
• Proposed scheme • Drawee bill system • Restructuring of financial statements, credit
appraisal, and lending decisions • Lending decision: An example • Credit appraisal
• Lending decisions: Problems with the MPBF system • Concluding remarks
13. Business Forecasting and Credit Decisions 323
Introduction • The basic theory • Variables • Regression analysis • Standard error of estimate
• t-Distribution • Coefficient of correlation • Illustration • Checking the assumptions
• Projection of sales • Projected operating expenses • Projection of gross working capital
• Projection of trade and expense liabilities • Bank finance for working capital
• Concluding remarks
14. Funds Flow and Cash Flow Analysis 341
I. FUNDS FLOW ANALYSIS
Introduction • Financing the total operation: Fourth concept • Sources and uses of funds
• Generation of funds from operations • Recommendations of IASC • Acquisition or disposal
• An illustration • Suggested approach • Calculation of bank finance for working capital
II. CASH FLOW ANALYSIS
Clearing the ground • Value and obligation • Cash and funds flow • Cash book summary
• Detailed cash flow statement»Cash inflows • Motives for holding cash • Cash outflows
• Concluding remarks
15. Cost, Profitability, and Break-Even Analysis 383
Introduction • Dilemma of an entrepreneur • Full cost versus marginal cost • Variable cost
• Fixed cost • Semi-variable cost • Margin of safety • Profit-volume ratio • Further problems
of Pankaj Verma • Problem of multiple products • A simple method for a break-even analysis
• Financial break-even point • Financial margin of safety • Limitation and laws of marginal
analysis • Concluding remarks
16. Appraisal and Monitoring through Ratios 403
Introduction • Presentation and uses of ratios • Manipulability of ratios • Objectivity in
ratio analysis • Difficulties with ratios • Classification of ratios • Efficiency of operational
management • Efficiency of financial management • Net working capital • A situation with
zero net working capital • Implicit credit • Treatment of contingent liabilities • Efficiency of
debt-service management • Standards of comparison • Concluding remarks
17. Project Appraisal: Methods and Techniques 433
Introduction • Banks involvement in project financing • Policy changes • Non-financial
appraisal • Technical and managerial viability • Financial appraisal • Cost structure
• Depreciation • Taxation • Interest • Discounted cash flow • Risk element • Net present value
• Opportunity cost • Internal rate of return • Payback method • Average and effective rate of
return • Profitability index • Repayment capacity • Concluding remarks
18. Project Appraisal and Lending Decisions 463
Introduction • Summary of the project • Financial analysis of the project • Cost structure
• Life of the project • Salvage value • Estimating projected revenue • Relevant cash flows
• Working capital and term loan • Cash flow from operations • Profitability index and
internal rate of return • NPV versus IRR • Break-even point • Debt-service coverage ratio
• Concluding remarks
19. Small Business Loan 486
Introduction • The case • The need of the borrower • Appraisal • Alternative scenarios
• Concluding remarks
20. Credit Risk Analysis 491
Introduction • Business risk • Measurement of sales risks • Coefficient of variation
• Evaluation of sales forecast» Sales risk index • Measurement of operating risks
«Measurement of financial risks • Measurement of industry risk • Methodology and
results of analyses • Industry risk category • Borrower risk • Character • Lending decisions
based on Cs • Comprehensive borrower risk analysis • Determination of final risk category
• Interest rate determination ^nd margmrecmirement. Oancluding remarks
Bibliography 536
Index
541
|
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| discipline | Wirtschaftswissenschaften |
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| isbn | 9780198074106 0198074107 |
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| spelling | Bhattacharya, Hrishikes Verfasser aut Banking strategy, credit appraisal, and lending decisions a risk-return framework Hrishikes Bhattacharya 2. ed. New Delhi [u.a.] Oxford Univ. Press 2011 XIX, 562 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Bankbetriebslehre (DE-588)4129045-8 gnd rswk-swf Strategische Planung (DE-588)4309237-8 gnd rswk-swf Strategische Planung (DE-588)4309237-8 s Bankbetriebslehre (DE-588)4129045-8 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024896587&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bhattacharya, Hrishikes Banking strategy, credit appraisal, and lending decisions a risk-return framework Bankbetriebslehre (DE-588)4129045-8 gnd Strategische Planung (DE-588)4309237-8 gnd |
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| title | Banking strategy, credit appraisal, and lending decisions a risk-return framework |
| title_auth | Banking strategy, credit appraisal, and lending decisions a risk-return framework |
| title_exact_search | Banking strategy, credit appraisal, and lending decisions a risk-return framework |
| title_full | Banking strategy, credit appraisal, and lending decisions a risk-return framework Hrishikes Bhattacharya |
| title_fullStr | Banking strategy, credit appraisal, and lending decisions a risk-return framework Hrishikes Bhattacharya |
| title_full_unstemmed | Banking strategy, credit appraisal, and lending decisions a risk-return framework Hrishikes Bhattacharya |
| title_short | Banking strategy, credit appraisal, and lending decisions |
| title_sort | banking strategy credit appraisal and lending decisions a risk return framework |
| title_sub | a risk-return framework |
| topic | Bankbetriebslehre (DE-588)4129045-8 gnd Strategische Planung (DE-588)4309237-8 gnd |
| topic_facet | Bankbetriebslehre Strategische Planung |
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