T/CATIS 015-2023 Active

Scope: This document specifies the general process and management practices for commercial factoring companies to conduct online reverse factoring business, and is applicable to the development and management of online reverse factoring business activities of commercial factoring companies. It serves as a normative and guiding document for commercial factoring companies. This document is also applicable to the development and management of digital accounts receivable credit certificate business activities of commercial factoring companies. At the same time, this document can also provide reference for commercial banks to conduct online reverse factoring business. Main technical content: This standard is divided into nine parts, namely: 1 Scope, 2 Normative Reference Documents, 3 Online Reverse Factoring Terms, 4 Online Reverse Factoring Business System, 5 Qualified Accounts Receivable for Online Reverse Factoring, 6 Business Process of Online Reverse Factoring, 7 Accounts Receivable Management for Online Reverse Factoring, 8 Risk Management for Online Reverse Factoring, and 9 Dispute Resolution for Online Reverse Factoring Business. Among them, the first part mainly elaborates the regulatory content and scope of application of the "Guidelines for Online Reverse Factoring Business". The second part specifies the standard documents referenced by the "Guidelines for Online Reverse Factoring Business". The third part defines common related terms of online reverse factoring business. The fourth part clarifies the issues related to the online reverse factoring business system. The fifth part clarifies the qualified accounts receivable for online reverse factoring business. The sixth part clarifies the business process of online reverse factoring. The seventh part clarifies the management methods, review methods, and accounting treatment of accounts receivable for online reverse factoring business. The eighth part provides suggestions for risk management of online revers