:

Loans Concept and its Kinds

:
Compositions of Loaning Policy

:
Loaning Procreation

:
Loaning Risks

:

Loans Ratios

230

Loans Concept and its Kinds

Bank

Credit

,
,

) . ( Profitability

231

) (
) (
.


) ( Loans


) ( Risk
) ) ( Borrowers(
)
( Lender .



) Bank Credit
( Cards


)

232

(
.

) (

) ( Discounting



.




.


) ( Trade Credit


) ( ) (
) ( Receivable ) (

233

) (Payable
,





.





.

234

Other Concept of Credit

-1 ( Credit Standing ) :



.
-2 ) ( Line of Credit

.
-3 ) ( Credit Transaction


-4 ) ( Credit Instruction

,

235

236

) ( Credit Risk

) ( ) (


.

:
Credit Advantage

-1



.
-2



.

237

-3




-4



.
-5



.

:
Loans Kinds

238

)( ) :
( Purpose

Loan

:
) (1 ) ( Consumer Loans


,

,






.

239

) (2 ) ( Investment Loons






.

)(

) Economic Sections
( Loans

.
-1 ) ( Real Estate Loans

,

) (15

240

) (
.
-2 ) ( Industrial Loans



.
-3 ) ( Agricultural Loans

241

)
(

.

242

( ) :
( Insurance Loans




.
) (1 ) Unsecured
( Loans




) (


.
) (2 ) ( Secured Loans

243

.





.

)(
) ( Loans and Loaner Number

:
-1 ) Loans Given by
( Single Bank

244

.
-2 ) ( Consortium Loans





.

)( ) :
( Loans

Terms

245

-1 ) ( Short Term Loans

)
(

.
-1 :
) Intermediate and Long Term
( Loans

246

) ( Compositions of Loaning Policy

,
, ,
,


,



.
-1 .
-2 .
-3
.

247

248

: :
) ( Loaning Policy

:

-1
Consideration

) Legal

-2
) Sum of Loaned Monetary

249

250

-3

) Determining Guaranty Accepted by

( Bank








,
.

) (4 :

) Levels of

( Decision

251

) (5 :
) ( Determining Loans Feature

) (6

) ( Loan Optimal and Repayment Date

252

) (7

) ( Non-Financed Ranges of Loans

) (8 :

253

) Loaning Qualification

(








.

) (9

) Compensating

( Balance



) (10% ) (%20

254

) (10 :
) ( Ways Attending The Loans

.


)
( Computerized
)
. ( Decision support system

255

:

(

) Factor Affecting Loaning Policy

:
-1

Capital

.
-



.
-

256

.
-2

Profitability

,


.

-3

Deposits stable

257

) (
.

-4

Central Bank

Policy

) (
.

-5 :
) ( Current Economical Status

258

-6 :

) ( Bank Competition Tensity

,


.

-7 :

) Requirements of The Region

( Economy

259

) ( Loaning Risks

) ( )
(




) ,
, (



) (
.

.

260

Systematic Risks

,



:
, ,
, .

-1

Inflation Risk

-2

Interest Rate Risk

261

-3

Depression Risk

.


)
( Computer Based Information Systems

)
. ( General Environment

( Unsystematic Risks

262

,



.

) (

) (


.


) ( Sufficient

.

) ( Preventive

263

.

)
( Collateral
,

.



) (


.

264

) (Acceleration

.









.

Loaning Procuration

265

:
-1 Studying Loan ) :
( Demands








.

-2

) ( Analyzing Financial Customer Status

266

-3 :

) ( Questioning About Demanders

-4

Argument with ) :

( Customers






.

-5
) ( Demanding Complementary Security

267

-6

) Signing Loan

( Contract
)
(


.
-7 Cashing The Loan ) :
( Sum




.

-8 :

) ( Repayment and Attendance of Loan

268

269

:

Loans Ratios





:
-1 ) Liquidity Internal
. ( Solvency

-2
-3

) . ( Activity Ratios
) . ( Dept Ratios

-4 )
. ( Asset Use Ratios

270

-5 ) Return On Sales
. ( Ratios

31/12/2000

10
00
30

28
00
70

00
20
00
15
00
50
00
12
50
0
17
50
0
80
00
95
00
22
00
0

271

0
10
0
36
00
10
00
0
13
60
0

)(%7

80
00

40
0
84
00
22

00

272

31/12/2000

)

(
10000
) % 40 (
6000
4000

1500

2500
1000

3500
+
700
2800

1400
1400

) ( % 50

- 4000

273

7000 % 70 - 1000

-1

274

) : ( Liquidity Ratios

.


) (


:
- ) : ( Current Ratio

275

=

100

100 1250

3600
0
= % 347

) (
) ( % 200


.
- ) : ( Acid Test Ratio



) ( % 100

276

.










) (



.

277

:
=

001

- 12500

= % 208

0010005

0063

)
(

) . ( % 100
-2 ) : ( Activity Ratios

278

279

- ) Inventory Turnover Ratio

(


.





.

:

=

) (2 :

280

+
=

=
2
:

)= +
(2 /

= )
=

0
1

0006
0004
+
2006
(/
2 0005
0

009

021
1.33 = 00
=
009
0




.
( Inventory Turnover

281

,
:


=

063
= 271
=
33.1
) 271 (


,

.

- 3

Debt

Leverage Ratios

282

,
:
- ) (
) ( Financial Leverage Ratio

283

100

0063
+

00001
100
00022

= % 62.8

00631
100
00022

) (%45


,

.
(

Current Liabilities to Net Equity

284

,

,

,

,

,
) , ( %35

:

= 100

1000063

0048

285

= % 42.85
)(% 42.85
) , (%30


,
.

) (4
Asset Use Ratios


,

,

, ,

,
:

286

( Total Assets
Turnover

,

,
,
,

,


, ,
:

00001
0.45
=
00022

287

( Fixed Asset
Turnover

,

,
,

,
:

=
= 1.05
00001
0059
) ( 1.05


.

) (5

288

Return on

Sales Ratios

,






,

.


,

289

,


, :
( Total Profit Margin

,
,

,
.



.

:

= =
1000
=

290

40% = 1000004

00001

.
( Net Profit Margin

,
,

,
:



=
100

291

140
0
100
= 14%
00

100

292

293

-1 . -

.1993
-2 .

.19975
-3 .

.1990
-4 .

.1992
-5 .

.1975
-6 . .

.1980

294

-7 .

.1993
-8 .
.1999
-9 .
-

.1990
-10 .

.1989
-11 .
-

.1996
Dickerson, B., Campsey, B., and Brigham, E.,

12-

Introduction to Financial Management, orgeon atate

university, The Drgden press, 1995

295

13-

Sinkey, J., Commercial Bank Financial Management.

In the Financial, Services Industry, university of
Georgia, Athens, Prentice Hall, 1998.

14-

Reed, Edward W., and Gill, Edward K., Commercial

Banking, 4th Ed., Englewood Cliffs, New Gersey:
Prentice Hall, 1989.