T/SHQAII 101-2022 General Standards for Corporate Credit Rating

Scope

Scope: This standard specifies the subject of enterprise credit rating in Shanghai, basic rating indicators, recommended rating indicators, rating business regulations, rating management and supervision, etc. This standard applies to enterprise credit rating activities carried out by rating agencies within the city, and enterprises can also refer to it when conducting internal credit rating activities; Main technical contents: 1. Basic qualitative credit rating indicators: enterprise quality, future prospects. 2. Basic quantitative credit 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 inflow of non-financing cash to current liabilities ratio, net inflow of operating cash to current liabilities ratio, fixed asset turnover rate, technology investment rate, guarantee ratio, capital adequacy ratio, cost-income ratio, investment return rate, and investment return 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, and database management. 5. Rating management and supervision: institutional management, institutional self-discipline

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