| Summary: | 碩士 === 國立高雄第一科技大學 === 金融營運所 === 92 === The worst problem of the farmers and fisherman association is the non-performing loan of its credit department. This research studied the financial ratios of the farmers and fisherman associations to separate them into different credit categorizes. Every category is assigned a unique method to deal with its non-performing loan.
Monthly financial data of 83 association credit departments from May 2002 to November 2003 in Taiwan is collected.
Based on the equity to asset ratio, 83 credit departments are separated into A to E five groups. There are 4, 28、40、11、0 credit departments in A to E groups.
A group has the highest performance and has the highest probability to collect its non-performing loan. B group has enough time to collect most of its non-performing loan while in the same time has to consider its financial structure and growth rate. C group is not likely to fail. However, some credit departments were in C group in 2002 fell into D group in 2003. Therefore, collecting time is the main concern of the C group. Some of the D group will fail within one year. Thus, it is very important to reclaim the bad debt as soon as possible while in the mean time try to avoid declining credit rating and falling to E group. The only way for E group is liquidation.
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