T/SHQAII 101-2019 Shanghai Municipal Enterprise Credit Rating General Specification
T/SHQAII 101-2019 Shanghai Municipal Enterprise Credit Rating General Specification
Basic Information
Scope
Scope: This standard specifies the subject of enterprise credit rating in Shanghai, basic rating indicators, recommended rating indicators, regulations on rating business, rating management and supervision, etc. This standard applies to enterprise credit rating activities conducted by rating agencies within the city, and enterprises can also refer to it when conducting internal credit rating activities; Main technical content: 1. Basic qualitative rating indicators: enterprise quality, future prospects. 2. Basic quantitative rating indicators: debt risk, asset quality, profitability, business growth, cash flow situation. 3. Recommended rating indicators: net assets to year-end loan balance ratio, fixed asset net value rate, capital immobilization ratio, debt to total capital ratio, long-term investment to long-term capital ratio, non-credit fund raising rate, current ratio, quick ratio, rental ratio, net cash inflow from non-financing activities to current liabilities ratio, net cash inflow from operating activities to current liabilities ratio, fixed asset turnover rate, technology investment ratio, guarantee ratio, capital adequacy ratio, cost-income ratio, investment return rate, investment cash recovery rate. 4. Rating business work procedures: basic requirements, rating preparation, on-site investigation or material verification, rating report writing, report review, rating review, data archiving, information confidentiality, database management. 5. Rating management and supervision: institutional management, institutional self-discipline