Recommendations for CSC business plan development

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
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
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
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        
Bank deposits        
Bank deposits        
Short-term investment        
Trading securities        
Total Loan        
Normal loan        
Overdue loans        
Non-performing loans        
Abnormal loans        
Doubtful loans        
Bad credit         
Insurance costs        
Credit risk fund        
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
Non-current Assets        
Main assets        
Fixed assets        
(Accumulated depreciation)        
(Depreciation of intangible assets)        
Investment and other non-current assets        
Investment and other turnover
Amount of assets        
No time limit        
Short term loan        
Bank loan        
Loans from financial institutions        
Loans from projects and programs        
Stabilization fund finance
Other current liabilities        
Salary payable        
Tax, social security and health insurance payables        
Dividend payables        
Financial lease payables        
Financial leasing has not been implemented
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
Deferred tax liabilities        
Own assets        
Members' contributions        
Member's contribution        
Percentage contributed by an inactive member        
Revaluation surcharge        
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

Cash income from operating activities

1.1.1 Interest income        
1.1.2 Received for loan repayment
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          

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
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.

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