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Credit Reporting


In finance, credit reporting is very important technique for risk management. In this technique, creditor takes the help of credit bureaus. Credit bureau makes the credit report in which it shows the accounting record of debtor’s past borrowing and repayments. After this, this report will be given to debtor. Banks and other major creditors apply to credit bureau for getting full information of person or company who is taking loan. After analysis these credit report or credit history, creditor, bank or credit card companies decide whether loan should issue or not.

In the U.S. credit scores are broken down into 5 categories each contributing to a percentage of your credit score:

• 35% - Payment History
• 30% - Debt To Credit Limit Ratio
• 15% - Length Of Credit History
• 10% - Types Of Credit Accounts
• 10% - Inquiries (hard)

Main Credit Reporting Agencies in USA

1. Experian

Experian is a global leader in consumer and business credit reporting and marketing services and a constituent of the United Kingdom's FTSE 100 index, with revenues in excess of US$4 billion. It supports clients in more than 65 countries and employ more than 15,500 people in 38 countries.

2. Equifax

 Equifax Inc. is a consumer credit reporting agency in the United States, considered one of the three largest American credit agencies. Equifax empowers businesses and consumers with information they can trust. A global leader in information solutions, we leverage one of the largest sources of consumer and commercial data, along with advanced analytics and proprietary technology, to create customized insights that enrich both the performance of businesses and the lives of consumers.

3. Transunion

TransUnion (Trans Union, LLC) is the third largest consumer credit reporting agency in the United States, which offers credit-related information

Adverse Credit

Adverse credit history also called sub-prime credit history, non-status credit history, impaired credit history, poor credit history, and bad credit history, is a negative credit rating.A negative credit rating is often considered undesirable to lenders and other extenders of credit for the purposes of loaning money or capital.

Benefits of Credit Reporting

1. It is base of providing loan by lender to borrower.
2. Rate of interest on loan is fixed according to credit rating which is given by credit reporting agencies.
3. Lender can deny to give loan if credit rating is negative.
4. Because, all consumer credit record is used under the control of The Fair Credit Reporting Act 1970 in USA, so credit reporting agencies provide only complete and accurate information.

Credit Reporting in India

Credit Information Bureau of India Ltd is responsible for collecting comprehensive credit information and this institute can also take the help of SBI, HDFC and TransUnion for getting credit information of commercial and consumer borrowers. Main aim for making credit report by CIBIL is to improve the quality of borrowers, lenders’ portfolio quality and stability in Indian financial system.

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Accounting Education: Credit Reporting
Credit Reporting
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Accounting Education
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