Financial instrument management device, accounting method, and accounting program

Abstract

To accurately calculate late payment penalties for financial products, in accordance with their characteristics, while suppressing increases in operational costs. [Solution] A financial product management device comprising a control unit that performs accounting processing to calculate late payment penalties incurred for debts for which the repayment date of a financial product has passed, wherein the device can access a repayment pattern master which associates the characteristics of the financial product with a calculation category which is the type of base amount on which the late payment penalties are calculated, and a calculation interest rate category which is the type of calculation interest rate multiplied by the base amount, and when the control unit determines that the repayment date of the financial product has passed, it obtains the calculation category and the calculation interest rate category corresponding to the characteristics of the financial product from the repayment pattern master, and calculates the late payment penalties based on the obtained calculation category and calculation interest rate category.

Description

Technical Field

[0001] The present invention relates to a financial product management device, an accounting processing method, and an accounting processing program.

Background Art

[0002] Conventionally, when the repayment deadline of the amount lent by a loan has passed, a server that transmits information on the lent amount and information on the lending interest rate to the user's terminal is known (see, for example, Patent Document 1).

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] Financial institutions handling financial products such as loans handle various financial products such as auto loans, housing loans, and education loans as financial products. The lending conditions for various loans differ depending on the type of loan. Hereinafter, the framework of the lending conditions for financial products such as loans is defined as the product characteristics of the financial products.

[0005] When the repayment date of a financial product passes, a late payment penalty is incurred. The calculation method of the late payment penalty incurred differs depending on the product characteristics of the financial product. Therefore, conventionally, in the business of calculating late payment penalties, it has been necessary to calculate the late payment penalty after grasping the calculation method of the financial product under contract. In this case, there is a risk that the business cost for accurately calculating the late payment penalty increases or that an incorrect calculation due to a human error occurs.

[0006] The present invention has been made in view of the above problems, and aims to provide a financial product management device, an accounting method, and an accounting program that can accurately calculate late payment penalties according to the characteristics of financial products while suppressing an increase in operational costs. [Means for solving the problem]

[0007] To solve the above-mentioned problems and achieve the objective, the financial product management device according to the present invention is a financial product management device that includes a control unit that performs accounting processing to calculate late payment penalties incurred on debts for which the repayment date of a financial product has passed, and is able to access a repayment pattern master that associates the product characteristics of the financial product with a calculation category which is the type of base amount on which the late payment penalties are calculated, and a calculation interest rate category which is the type of calculation interest rate multiplied by the base amount, and when the control unit determines that the repayment date of the financial product has passed, it obtains the calculation category and the calculation interest rate category corresponding to the product characteristics of the financial product from the repayment pattern master, and calculates the late payment penalties based on the obtained calculation category and calculation interest rate category.

[0008] In addition, in the financial product management device according to the present invention, the calculation category may be the principal amount of each repayment of the financial product, the principal amount of each repayment of the financial product and the repayment interest, or the remaining repayment amount of the financial product, and the calculation interest rate category may be the late payment interest rate, or the interest rate obtained by subtracting the contract interest rate from the late payment interest rate.

[0009] Furthermore, the accounting method according to the present invention is an accounting method for calculating late payment penalties incurred on debts for which the repayment date of a financial product has passed, and uses a repayment pattern master that associates the characteristics of the financial product with a calculation category which is the type of base amount on which the late payment penalties are calculated, and a calculation interest rate category which is the type of calculation interest rate multiplied by the base amount, and when it is determined that the repayment date of the financial product has passed, a financial product management device equipped with a control unit retrieves the calculation category and the calculation interest rate category corresponding to the characteristics of the financial product from the repayment pattern master, and calculates the late payment penalties based on the retrieved calculation category and calculation interest rate category.

[0010] Furthermore, the accounting processing program according to the present invention is an accounting processing program for causing a financial product management device equipped with a control unit to execute an accounting processing method for calculating late payment penalties incurred on debts for which the repayment date of a financial product has passed, wherein a repayment pattern master is used which associates the characteristics of the financial product with a calculation category which is the type of base amount on which the late payment penalties are calculated, and a calculation interest rate category which is the type of calculation interest rate multiplied by the base amount, and when it is determined that the repayment date of the financial product has passed, the accounting processing program causes the financial product management device to obtain the calculation category and the calculation interest rate category corresponding to the characteristics of the financial product from the repayment pattern master, and to calculate the late payment penalties based on the obtained calculation category and calculation interest rate category. [Effects of the Invention]

[0011] This invention has the effect of enabling accurate calculation of late payment penalties in accordance with the characteristics of financial products, while suppressing increases in operational costs. [Brief explanation of the drawing]

[0012] [Figure 1] Figure 1 shows an example of the configuration of a financial instrument management device. [Figure 2] Figure 2 shows an example of a repayment pattern master. [Figure 3]Figure 3 shows an example of contract data. [Figure 4] Figure 4 shows an example of transaction data. [Figure 5] Figure 5 shows an example of repayment schedule data. [Figure 6] Figure 6 is a flowchart showing an example of an accounting treatment method. [Figure 7] Figure 7 shows an example of the input screen before and after accounting processing. [Modes for carrying out the invention]

[0013] Embodiments of the financial instrument management device, accounting method, and accounting program according to the present invention will be described in detail below with reference to the drawings. However, the present invention is not limited to these embodiments.

[0014] [1. Structure] An example of the configuration of the financial instrument management device 100 according to this embodiment will be described with reference to Figure 1, etc. Figure 1 is a diagram showing an example of the configuration of the financial instrument management device.

[0015] The financial instrument management device 100 is a device that manages financial instruments such as loans. Specifically, the financial instrument management device 100 performs accounting processing to calculate late payment penalties incurred on debts for which the repayment date of financial instruments has passed.

[0016] The financial instrument management device 100 is built on a commercially available desktop personal computer. However, the financial instrument management device 100 is not limited to being built on a stationary information processing device such as a desktop personal computer, but may also be built on a portable information processing device such as a commercially available notebook personal computer, PDA (Personal Digital Assistant), smartphone, or tablet personal computer.

[0017] The financial product management device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each unit included in the financial product management device 100 is communicably connected via an arbitrary communication path.

[0018] The communication interface unit 104 communicably connects the financial product management device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via a communication line. Here, the network 300 has a function of communicably connecting the financial product management device 100 and the server 200 to each other, and is, for example, the Internet or a LAN (Local Area Network). Note that the data stored in the storage unit 106 may be stored in, for example, the server 200.

[0019] An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, in addition to a monitor (including a home TV), a speaker or a printer can be used. As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that cooperates with the mouse to realize a pointing device function can be used. In the following, the output device 114 may be described as a monitor (display unit) 114, and the input device 112 may be described as a keyboard 112 or a mouse 112.

[0020] Various databases, tables, files, etc. are stored in the storage unit 106. A computer program for giving commands to the CPU (Central Processing Unit) to perform various processes in cooperation with the OS (Operating System) is recorded in the storage unit 106. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, and an optical disk can be used.

[0021] The memory unit 106 stores various master data and various other data. Specifically, the memory unit 106 stores repayment pattern master data 121, contract data 122, transaction data 123, and repayment schedule data 124, etc. The various master data and various other data will be described below. Note that if there are duplicate items in the various master data and various other data, the explanation for the duplicate items will be partially omitted.

[0022] Figure 2 shows an example of a repayment pattern master. The repayment pattern master 121 is data used to identify the calculation method for late payment penalties corresponding to the characteristics of a financial product. As shown in Figure 2, the repayment pattern master 121 includes the items of repayment pattern CD (code), late payment penalty calculation category, and late payment penalty calculation interest rate category, and this information is associated with each other. The repayment pattern CD is a code that indicates the characteristics of a financial product, and specifically, it is a number used to identify the repayment pattern for late payment penalties. The late payment penalty calculation category is the type of base amount on which late payment penalties are calculated. The late payment penalty calculation category includes, as types of base amounts, the principal amount of each repayment of the financial product (1: single-payment principal basis), the principal amount of each repayment of the financial product and repayment interest (2: single-payment basis), and the remaining repayment amount of the financial product (3: outstanding balance basis). The late payment penalty calculation interest rate category is the type of calculation interest rate that is multiplied by the base amount of the late payment penalty calculation category. The interest rate categories for calculating late payment penalties include the late payment interest rate (1: late payment interest rate) and the interest rate obtained by subtracting the contract interest rate from the late payment interest rate (2: late payment interest rate - contract interest rate).

[0023] Figure 3 shows an example of contract data. Contract data 122 is data relating to the contract details for each financial product contract. Contract data 122 is data generated at the time of contract. As shown in Figure 3, contract data 122 includes the following items: contract number, product CD (code), repayment pattern CD, contract interest rate, late payment penalty interest rate, late payment penalty calculation category, and late payment penalty calculation interest rate category, and this information is associated with each other. The contract number is a number used to identify the contract. The product CD is a code that identifies the financial product. The repayment pattern CD, late payment penalty calculation category, and late payment penalty calculation interest rate category are the same as those in the repayment pattern master 121, so their explanation is omitted. The contract interest rate is the interest rate multiplied by the principal. The late payment penalty interest rate is the calculation interest rate multiplied when late payment penalties are incurred. Note that the late payment penalty calculation category and late payment penalty calculation interest rate category in contract data 122 are automatically entered based on the repayment pattern CD and repayment pattern master 121 when the repayment pattern CD is entered at the time of contract.

[0024] Figure 4 shows an example of transaction data. Transaction data 123 is data related to the transaction of a financial product. As shown in Figure 4, transaction data 123 includes the contract number and the principal balance, and this information is associated with each other. The contract number is the same as that of contract data 122, so its explanation is omitted. The principal balance is the remaining principal balance of the debt of the financial product after repayment.

[0025] Figure 5 shows an example of repayment schedule data. Repayment schedule data 124 is data related to the repayment schedule of a financial product. As shown in Figure 5, repayment schedule data 124 includes the following items: contract number, repayment year and month, repayment date, principal repayment, interest repayment, total repayment amount, allocated principal, and allocated interest, and this information is associated with each other. The contract number is the same as contract data 122, so its explanation is omitted. The repayment year and month is the year and month on which the repayment of the financial product is scheduled. The repayment date is the year, month, and day on which the repayment of the financial product is scheduled. The principal repayment is the principal amount of each repayment of the financial product. The interest repayment is the interest added to each repayment of the financial product. The total repayment amount is the sum of the principal repayment and the interest repayment. The allocated principal is the amount allocated to the principal repayment. The allocated interest is the amount allocated to the interest repayment.

[0026] Next, referring again to Figure 1, the control unit 102 will be described. The control unit 102 is a CPU, etc., that comprehensively controls the financial instrument management device 100. The control unit 102 has an internal memory for storing control programs such as the OS, programs that define various processing procedures, required data, etc., and executes various accounting processes based on these stored programs.

[0027] The control unit 102 performs accounting processing related to the calculation of late payment penalties based on various master data and other data stored in the storage unit 106.

[0028] The following section, [2. Specific Examples of Processing], will provide a detailed explanation of specific examples of the processing performed by the control unit 102.

[0029] [2. Specific examples of processing] Here, specific examples of processes performed by the financial instrument management device 100 will be explained with reference to Figures 6 and 7. Figure 6 is a flowchart showing an example of an accounting processing method. Figure 7 shows an example of an input screen before and after accounting processing.

[0030] Here, the input screen shown in Figure 7 is for calculating late payment penalties and includes fields for contract number, calculation reference date, and late payment penalty, with this information linked together. The calculation reference date is the reference date for calculating the number of days elapsed since the repayment date.

[0031] In the accounting process for calculating late payment penalties, first, the control unit 102 of the financial instrument management device 100 obtains the calculation reference date entered on the input screen shown in Figure 7 (step S1). Next, the control unit 102 determines whether or not the repayment of the financial instrument has been overdue, that is, whether or not a default has occurred, based on the obtained calculation reference date and the repayment date in the repayment schedule data 124 (step S2). Specifically, in step S2, the control unit 102 determines that a default has occurred if there is data in the repayment schedule data 124 where ("principal repayment" + "interest repayment" - "principal allocated" - "interest allocated") > 0. For example, in the contract number "10001" of the repayment schedule data 124, if the repayment date is 2024 / 1 / 10, (24,150+585-0-200)>0, and if the repayment date is 2024 / 2 / 10, (24,100+524-0-0)>0, the control unit 102 determines that the payment is overdue.

[0032] If the control unit 102 determines in step S2 that the repayment of the financial product has been overdue (step S2: Yes), it determines that the payment is in arrears (step S3). On the other hand, if the control unit 102 determines in step S2 that the repayment of the financial product has not been overdue (step S2: No), it determines that the payment is not in arrears and terminates the accounting process related to the calculation of late payment penalties.

[0033] If the control unit 102 determines that there is a delay, it performs the calculation of late payment penalties (step S4). In the following, as an example, the calculation of late payment penalties for contract number "10001" in repayment schedule data 124, where the calculation reference date is 2024 / 2 / 20, will be explained. The control unit 102 obtains the late payment penalty calculation category "1: Single installment principal basis" and the late payment penalty interest rate category "1: Late payment interest rate" for contract number "10001" in contract data 122, and also obtains the late payment penalty interest rate of "14%". Next, the control unit 102 calculates the "late payment penalty per repayment" for the repayment schedule data 124 that has been determined to be in arrears, and the sum of these amounts is the total late payment penalty. The "late payment penalty per repayment" is calculated as ("Repayment principal" - "Applied principal") × Late payment interest rate × Number of days in arrears ÷ 365 (366 in the case of a leap year). The number of days overdue is the difference in days between the calculation date and the repayment date.

[0034] In the contract number "10001" of repayment schedule data 124, if the calculation reference date is 2024 / 2 / 20, the total late payment penalty, calculated by adding the "late payment penalty per repayment" for the repayment date of 2024 / 1 / 10 and the "late payment penalty per repayment" for the repayment date of 2024 / 2 / 10, will be as follows: "Late payment penalty" = (24,150 yen - 0 yen) × 14.0% × 41 days ÷ 366 +(¥24,100 - ¥0) × 14.0% × 41 days ÷ 366 = "755 yen (rounded down to the nearest whole number)"

[0035] When the control unit 102 calculates the late payment penalty in step S4, it inputs the calculation result into the late payment penalty item on the input screen shown in Figure 7, and terminates the accounting process related to the calculation of the late payment penalty.

[0036] As described above, this embodiment allows for the automatic calculation of late payment penalties according to the characteristics of financial products, thus enabling accurate calculation while suppressing increases in operational costs.

[0037] Furthermore, according to this embodiment, the repayment pattern can be a combination of the calculation category type and the calculation interest rate category type, making it possible to calculate appropriate late payment penalties according to the characteristics of the financial product.

[0038] [3. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving operational efficiency and promoting appropriate management decisions by companies, thereby contributing to SDGs Goals 8 and 9.

[0039] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and digital processes, thereby contributing to SDGs Goals 12, 13, and 15.

[0040] Furthermore, this embodiment can contribute to strengthening control and governance, thereby enabling contributions to SDG Goal 16.

[0041] [4. Other Embodiments] In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

[0042] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically by known methods.

[0043] Furthermore, the processing procedures, control procedures, specific names, information including parameters such as registration data and search conditions for each process, screen examples, and database configuration shown in this specification and in the drawings may be changed at will unless otherwise specified.

[0044] Furthermore, with respect to the financial instrument management device 100, each component shown in the diagram is a functional concept and does not necessarily need to be physically configured as shown.

[0045] For example, the processing functions of the financial instrument management device 100, particularly those performed in the control unit, may be implemented in whole or in part by a CPU and a program interpreted and executed by the CPU, or they may be implemented as wired logic hardware. The program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and is mechanically read by the financial instrument management device 100 as needed. That is, a storage unit such as ROM or HDD (Hard Disk Drive) contains a computer program that works in cooperation with the OS to give instructions to the CPU and perform various processing tasks. This computer program is executed by being loaded into RAM and works in cooperation with the CPU to constitute the control unit.

[0046] Furthermore, this computer program may be stored on an application program server connected to the financial instrument management device 100 via any network, and it is possible to download all or part of it as needed.

[0047] Furthermore, the program for executing the processing described in this embodiment may be stored on a non-temporary computer-readable recording medium, or it may be configured as a program product. Here, "recording medium" includes any "portable physical medium" such as memory cards, USB (Universal Serial Bus) memory, SD (Secure Digital) cards, flexible disks, magneto-optical disks, ROMs, EPROMs (Erasable Programmable Read Only Memory), EEPROMs (Registered Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROMs (Compact Disk Read Only Memory), MOs (Magneto-Optical disks), DVDs (Digital Versatile Disks), and Blu-ray (Registered Trademark) Discs.

[0048] Furthermore, "program" refers to a data processing method described in any language or writing method, regardless of its format, such as source code or binary code. Note that "program" is not necessarily limited to a single, monolithic structure; it also includes distributed structures consisting of multiple modules or libraries, and those that work in cooperation with other programs, such as an operating system, to achieve their functions. Regarding the specific configuration and reading procedures for reading the recording medium in each device shown in the embodiments, as well as the installation procedures after reading, well-known configurations and procedures can be used.

[0049] The various databases stored in the memory unit are storage means such as RAM, ROM, other memory devices, hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files used for various processes and website provision.

[0050] Furthermore, the financial instrument management device 100 may be configured as a known personal computer or workstation or other information processing device, or as an information processing device to which any peripheral devices are connected. Alternatively, the financial instrument management device 100 may be implemented by installing software (including programs or data, etc.) on the device that enables the processing described in this embodiment.

[0051] Furthermore, the specific forms of distribution and integration of the devices are not limited to those shown in the figures, and all or part of them can be configured by functionally or physically distributing and integrating them in any unit according to various additions or functional loads. In other words, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively. [Industrial applicability]

[0052] This invention is useful in industries where late payment penalties are incurred. [Explanation of symbols]

[0053] 100 Financial product management device 102 Control Unit 104 Communication Interface Section 106 Storage section 108 Input / Output Interface Section 112 Input device 114 Output device 121 Repayment Pattern Master 122 Contract Data 123 Transaction Data 124 Repayment schedule data 200 servers 300 Networks

Claims

1. A financial product management device comprising a control unit that performs accounting processing to calculate late payment penalties incurred on debts for which the repayment date of a financial product has passed, It is possible to access a repayment pattern master that associates the characteristics of the financial product with the calculation category, which is the type of base amount used to calculate the late payment penalty, and the calculation interest rate category, which is the type of calculation interest rate multiplied by the base amount. The control unit, If it is determined that the repayment date for the financial product has passed, the calculation category and the calculation interest rate category corresponding to the product characteristics of the financial product are obtained from the repayment pattern master. A financial instrument management device that calculates the late payment penalty based on the acquired calculation category and calculation interest rate category.

2. The calculation categories are the principal amount of each repayment of the financial product, the principal amount of each repayment of the financial product and the interest paid, or the remaining repayment amount of the financial product. The financial instrument management device according to claim 1, wherein the calculation interest rate category is the default interest rate, or the interest rate obtained by subtracting the contract interest rate from the default interest rate.

3. An accounting method for calculating late payment penalties incurred on debts for which the repayment date of a financial product has passed, A repayment pattern master is used that associates the characteristics of the financial product with a calculation category which is the type of base amount used to calculate the late payment penalty, and a calculation interest rate category which is the type of calculation interest rate multiplied by the base amount. If it is determined that the repayment date for the financial product has passed, the calculation category and the calculation interest rate category corresponding to the product characteristics of the financial product are obtained from the repayment pattern master. An accounting method in which a financial instrument management device equipped with a control unit calculates the late payment penalty based on the acquired calculation category and calculation interest rate category.

4. An accounting processing program for causing a financial instrument management device equipped with a control unit to execute an accounting processing method for calculating late payment penalties incurred on debts for which the repayment date of a financial instrument has passed, A repayment pattern master is used that associates the characteristics of the financial product with a calculation category which is the type of base amount used to calculate the late payment penalty, and a calculation interest rate category which is the type of calculation interest rate multiplied by the base amount. If it is determined that the repayment date for the financial product has passed, the calculation category and the calculation interest rate category corresponding to the product characteristics of the financial product are obtained from the repayment pattern master. An accounting processing program that causes the financial instrument management device to calculate the late payment penalty based on the acquired calculation category and calculation interest rate category.

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