Reports
The reports you are asked for, already built.
Not a chart builder. Each report answers one question a lender, an auditor or the board actually asks, and each one names the date its figures are as at — because a month-end number and a today number are different answers.
Portfolio
- AUM and loan portfolioWhat is the book worth right now, and how does it split by branch and product?
- Loan portfolio detailEverything held on each live loan, on one row.
- Origination and disbursementHow many applications were taken, approved and disbursed, how long did each take, and why were the rest rejected?
Collections
- Overdue collectionWho is overdue, how much do they owe, and who do I call?
- Daily collectionHow much came in yesterday, by whom, and through which channel?
- NACH presentationWhat was presented to the banks, and what came back?
- Bounce registerWhich mandates and cheques dishonoured, for what reason, and who bounces repeatedly?
- PDC registerWhich post-dated cheques are held, and which are due for presentation?
- RecoveryWhat was recovered from written-off and NPA accounts, through which channel?
Asset quality
- SMA watch listWhich accounts are sliding towards NPA and are still recoverable?
- NPA ageingWhich accounts are non-performing, in which bucket, and for how long?
- Provision movementWhat provision is required, what is held, and how did it move?
- Write-off registerWhat was written off, when, and how much has come back since?
- Large borrower (CRILC)Which borrowers cross the CRILC threshold, and what is the aggregate exposure to each?
Gold and OD/CC
- Gold holdingsWhat gold is held, at what LTV, and against how much lending?
- Gold renewal pipelineWhich gold loans are approaching maturity and need renewal or auction?
- OD/CC portfolioHow are the overdraft and cash-credit limits being used, and which are out of order?
Operations
- Penal chargesWhat was levied, collected, waived or deferred — and by whom?
- Sanction condition (PDD) registerWhich post-disbursement documents are still outstanding, and for how long?
- Disbursement registerWhat was disbursed, to whom, and through which instrument?
Why it is built this way
A report is only worth what its date is worth
Reporting in a lending business is not a dashboard problem. It is the question of whether two people asking the same thing on the same afternoon get the same answer — and whether either of them can say what that answer is as at.
Most NBFC reporting is assembled rather than produced: figures pulled from the loan system into a spreadsheet, adjusted for what the accountant knows the system does not handle, and circulated. It works until somebody asks how a number was arrived at, or until the same report is run twice and disagrees with itself.
The alternative is not more reports. It is that every figure traces back to the postings that produced it, that the position a report was built on is stated on its face, and that the report is served from a prepared view rather than by querying the live transactional tables — which is what keeps a month-end close from being slowed down by the person running the board pack.
That is also why the regulatory returns are not a separate exercise here. A return assembled by hand will eventually disagree with the ledger, and the disagreement surfaces in front of the regulator rather than before.
How they behave