The business plan defines the vision and objectives of the SCC, the organizational structure for conducting savings, loans and other financial activities, the prompt and reliable operation of the service, the Board of Directors, the Supervisory Board, the Credit Committee, the CEO, and the Executive Officers. It is a policy document developed on the basis of research and analysis to plan measures to be taken annually to improve the capacity, financial and solvency indicators and efficiency.

 

1. The CSC business plan will be developed in accordance with the specifics of its activities and will have the following content:
   1. Performance summary
   2. External and internal environment analysis (SWOT analysis)
   3. Purposes, policies and perspectives of CSC-s;
   4. Action plan (savings, loans, other financial services, membership);
   5. Management plan;
   6. Financial planning;
   7. Potential risks and management measures;
   8. Appendix
2. The business plan will be developed and implemented within 3 years of the CSC's inception.
   1. The front page of the business plan should include the following:

• Name and address of CSC;
• Date of processing;
• Date and number of the decision;
• Name and address of the person who processed it;
• Processed person's notes;
• Name and address of CSC management.
  1. Performance summary

This section provides a brief overview of the business plan based on the goals of the business plan, the goals and objectives of the CSC, the key factors for success, the importance of the plan, a brief description of the activities, potential risks and financial indicators. write for the purpose.

External and internal environment analysis

Environmental analysis:

• Economic environment: tax, inflation, policy rate, interest rate, exchange rate, local production, consumption, etc .;
• Legal environment: laws related to the sector, their changes, their impact and support;
• Socio-demographic environment: indicators such as local society, demographic situation, characteristics, unique cultural behavior, and level of education of citizens:
• International trends: Analyzes international trends in the CSC sector.
• Internal management and human resources. finance and products. Analyze the strengths and weaknesses of indicators such as service. Carry out SWOT analysis of CSCs (external environment-opportunities, threats, internal environment-advantages and disadvantages) and what strategy to follow based on the analysis results. Explain what action to take.
  1. Management plan

In this chapter of the business plan, CSC management. organizational and human resource needs planning.

Management team: CSC leaders need to demonstrate their ability to manage the cooperative, their professional experience, and the proper allocation of powers and responsibilities. Attach a resume with information about the board of directors, supervisory board, and executives (such as the CEO), other executives (such as branch managers), experience, experience in the industry, and responsibilities required to perform the job. required. In addition, the rights and responsibilities of elected officials will be defined, who will be subordinated to whom, who will make the final decision, confirmed by the organization's charter, and attached to the plan..

Organizational structure: It is important to establish the management structure of CSCs with the least number of steps and the most efficient. Effective organizational structures for small communities are based on a single management, efficient allocation of responsibilities, good leadership, good employee performance, and transparent oversight. Establish an organizational structure based on this principle. Staffing, salaries and bonuses will be included in the business plan.

Human resource: This section outlines the number of professional human resources required, as well as the issues of vocational training or retraining.

The total number of employees and the required professional human resources, the number of employees to perform the work, as well as the monthly and annual salaries of all employees, the amount of bonuses and salary contributions will be calculated and planned..

1. Financial planning

• Estimated total income:
• Recurrent operating cost estimates:
• Lossless operation calculation:
• Cash flow calculations, etc.

Make financial calculations and forecast key growth / percentage. numerical / explanatory and detailed tables are attached.

Estimation of public income

1 / Loan interest calculation

This table categorizes loan products by type and provides interest rate information for the next 3 years. Savings and credit cooperatives applying for license renewal shall reflect the performance of the year in the appropriate box.

Loan interest plan / in percent /

№	Type of loan	Monthly interest /%/
		Year of execution	20....	20....	20....
1	Consumer loans
2	Project program loan
3	Business loan
4	Instant loan
5	Savings and loans
6	Other

Explain how the CSC-s annual loan interest rate policy is calculated.

2 / Interest income plan

The following table shows the estimates of income from loan products and the main operating income plan.

Interest income plan / in MNT /

Income indicators
		Тухайн жилийн гүйцэггэл	20....	20....	20....
Interest income
Loan interest income
Increased interest on the loan
Securities interest income
Bank. from a financial institution
Financial lease interest

The interest income table shows the total income in MNT
In accordance with the policy, interest income is recorded and the license is renewed
Record the expected performance for the year in the CSC you are applying for.

3 / Non-operating income

 Non-operating income / in MNT /

Income indicators
		The year of execution	20....	20....	20....
Non-operating income
Gains from the sale of property, plant and equipment
Securities trading income
Securities valuation income from the equation
Fine income
Other income

The total amount of non-operating income shall be expressed in togrogs and the expected performance for the year shall be recorded in the CSC applying for a license renewal.

Operating recurrent cost estimates

1 / Source interest rate plan

This chapter shows the calculation of savings products and loans from others. When entering interest rate information for the next 3 years, the CSC applying for a license renewal shall express the current year's performance in MNT.

 Source interest rate plan / percent /

№	Эх үүсвэрийн төрөл	Сарын хүү /%/
		Тухайн жилийн гүйцэггэл	20.. он	20.. он	20.. он
1	Interest on time deposits
2	Interest on time deposits
	1 month
	3-6 months
	....etc. for each type
3	Project program loan interest rate
4	Bank. from a financial institution loan interest received
5	.... and other sources for each one

The annual deposit interest rate policy of the CSC and how it was calculated
The research and estimates shall be written together with the explanations and shall be submitted to the central bank or financial institution
the interest rate specified in the loan agreement of the organization and the project or program. Timely

Deposit interest by type of term interest specified in the CSC deposit regulations
Calculate and write. CSC-s applying for license renewals are required to apply for a license in the current year
performance must be included.

2 / Share capital

Equity plan / in MNT /

Specifications	That year expected performance	20....	20....	20....
Joint stock

The CSC's policy will determine how to increase the shareholding. The table above shows how the CSC will increase its membership or increase its share capital per member, and how it will change its share capital over the next three years.

2 / Interest expense calculation

Interest expense plan / in MNT /

Cost indicators	Тухайн жилийн хүлээгдэж буй гүйцэтгэл	20.. он	20.. он	20.. он
Interest expense
Deposit interest expense
Paid to banks and financial institutions
Interest expense on financial leases
Other interest expenses

Interest expense is calculated in accordance with the source's interest rate policy
The amount is being put on the interest expense line and the license is being extended
CSC's are required to record expected performance for the year.

4 / Operating cost plan

Operating cost plans are calculated for each possible cost category
Unavoidable expenses shall be incurred in accordance with the income statement.

Operating cost plan / in MNT /

Cost indicators	The year of execution	20....	20....	20....
Operation cost
Personnel cost
Staff salaries
Social insurance and health insurance fee costs
Staff training costs
Salary costs of contractors
Compensation costs paid to employees
Additional and discounted expenses for employees
Other personnel costs
Other expenses
Repay loans and other receivables related costs
Expenses of a member of the National Association
Stabilization service fee
At the expense of audit and professional consulting services
Franchise fee
Insurance costs
State stamp duty
Deposit insurance costs
Regulatory service fees
Depreciation expense
Rental expenses
Operating costs (electricity. Heating)
Repair of fixed assets. sales
Stationery costs
Guard and security costs
Postage costs
Costs of the guest representative
Fuel and transportation costs
Custom printing costs
Sanitation costs
Land fee. real estate tax
Member training. research costs
Business trip expenses
Meeting expenses
Current expenses of other equity assets
Other operating expenses

In the field of operating expenses, the total cost classification is expressed in MNT
CSC's that are considering applying for a license extension for the current year
Write the expected performance. Unplanned costs out of the costs shown in the table above
mark "zero" on that line.

5 / Non-operating expenses

Non-operating expenses include unavoidable planned expenses and special
CSC's applying for extension of licenses have been issued or may be issued in the current year
costs are expected to be included in expected performance.

Non-operating expenses / in MNT /

Cost indicators	Тухайн жилийн хүлээгдэж буй гүйцэтгэл	20.. он	20.. он	20.. он
Үйл ажиллагааны бус зардал
Penalty costs
Loss of property, plant and equipment
Securities trading loss
Securities valuation equation cost
Losses from the sale of other equity
Derecognition of other assets
Хуримтлагдсан үнэ цэнийн бууралтын
Хөрөнгийн дахин үнэлгээний гарз
Үйл ажиллагааны бус бусад зардал

In non-operating expenses, the sum of the cost categories in MNT
and the CSC that is applying for a license extension
Write the expected performance. Unplanned costs out of the costs shown in the table above
If so, mark the line as "zero".

Profit and loss calculation

1 / Operational performance plan

The SC will plan the level of profitability for the next three years and develop an operational performance plan, and the expected performance will be calculated based on the CSC's approach to extending the license. Write a comment.

Operational performance plan / in MNT /

Cost indicators	Тухайн жилийн хүлээгдэж буй гүйцэтгэл	20.. он	20.. он	20.. он
Interest income
Interest expense
Potential contingency fund costs
Credit risk costs
Valuation of other assets to be owned deduction costs
(Potential contingency fund replenishment)
The following are contingency funds net income
Other operating income
Operation cost
Non-operating income
Non-operating expenses
Net pre-tax income
Tax costs
Net income after tax
Total income
Total expense
Net income

Summary of financial statements

The FRC provides loans and savings as planned. The following table shows how to increase total assets based on calculations such as equity, loans from banks and financial institutions, fixed assets, accrued interest receivables, taxes, social insurance payables, assets allocated to established and established risk and other funds. prepare and submit a summary report.

 Summary financial report / in MNT /

Specifications	That year expected performance	20....	20....	20....
Current assets
Cash
Cash
Bank deposits
Bank deposits
Short-term investment
Trading securities
Loan
Total Loan
Normal loan
Overdue loans
Non-performing loans
Abnormal loans
Doubtful loans
Bad credit
Insurance costs
Credit risk fund
Receipt
Organization. receivables from people
Accrued interest receivable
Other current assets
Tax receivables
Prepaid expenses and calculations
After the calculation of the report
Deficiency and exploitation
Supply items
Inter-branch receivables
Other real estate to own
Other property to be owned
(Valuation of other assets to be owned deduction)
Non-current Assets
Main assets
Fixed assets
(Accumulated depreciation)
(Depreciation of intangible assets)
Investment and other non-current assets
Investment and other turnover non-assets
Amount of assets
Liabilities
Savings
No time limit
Timely
Short term loan
Bank loan
Loans from financial institutions
Loans from projects and programs
Stabilization fund finance assistance
Other current liabilities
Salary payable
Tax, social security and health insurance payables
Dividend payables
Financial lease payables
Financial leasing has not been implemented income
Pre-earned income
Accrued interest payable
Inter-branch payables
Other short-term payables
Long-term liabilities
Bank loan
Loans from financial institutions
The project. loan from the program
Stabilization fund finance assistance
Deferred tax liabilities
Own assets
Members' contributions
Member's contribution
Percentage contributed by an inactive member
Revaluation
Revaluation surcharge
PROPERTY OF COOPERATIVES
Reserve fund
Donations and assistance
Savings and protection fund
Social Development Fund
Stabilization Fund
Other directories
Accumulated income / loss /
Net income for the period
Previous net income
Liabilities and equity

Statement of Cash Flows

Summary of financial statements. cash based on performance reports
Prepare a flow report and display it in the table below.

Cash flow statement / in MNT /

Row number	Specifications	The year of execution	20....	20....	20....
1	Basic operating cash transaction
1.1	Cash income from operating activities
1.1.1	Interest income
1.1.2	Received for loan repayment money
1.1.3	Deposits received from members
1.1.4	Receipt of insurance indemnity money received
1.1.5	Withholding tax cash income
1.1.6	Other
1.2	Cash outflows from operating activities
1.2.1	Loans issued
1.2.2	Returned deposits
1.2.3	Interest payment
1.2.4	Money paid to employees
1.2.5	In the social insurance organization money paid
1.2.6	When buying supplies money paid
1.2.7	Money paid for operating costs
1.2.8	Fuel. fuel and transportation fees, money paid for spare parts
1.2.9	Paid to the tax authorities
1.2.10	Money paid for insurance
1.2.11	Other
1.3	Basic operation net cash flow amount
2	Investment activities operating cash flows
2.1	From the sale of fixed assets money received
2.2	To acquire and own fixed assets money paid
2.3	Other investment activities operating cash flows
2.4	Other
2.5	Investment activities operating net cash transaction
3	Financial operations cash flow
3.1	Banks, financial institutions, project and program loans
3.2	Financial lease payments money paid
3.3	Money paid for the loan
3.4	Various donations
3.5	Long-term debt statement term payment
3.6	Dividends paid in cash
3.7	Other
3.8	Financial operations net cash flow
4	All net cash flows
5.1	Money and the like initial balance of assets
5.2	Money and the like initial balance of assets

 Criteria for prudence

CSC's will calculate the prudential ratios set by the Commission and provide estimates of how they plan to meet them over the next three years.

Potential risks and management measures

Types of risks: 5 main types of risks for CSC's calculated. These include:

• Finance and savings and loans;
• Changes in legal regulations;
• Human factors. governance and management;
• Machinery and equipment. financial accounting software;
• Force majeure and natural disasters

Risk mitigation opportunities

Which of these risks might be present in your business?
more likely? What measures to keep it to a minimum
Write down what you plan to do. But the way to take on non-insurance risks
It is necessary to determine how the size is planned.