https://asbaweb.net/es/bibl/v-provisiones-y-reservas?format=html Thu, 22 Dec 2016 07:52:49 +0000 es-ES hourly 1 https://asbaweb.net/es/bibl/v-provisiones-y-reservas/1394-frequently-asked-questions-on-the-supervisory-framework-for-measuring-and-controlling-large-exposuresgrandes-exposiciones-al-riesgo?format=html Frequently asked questions on the supervisory framework for measuring and controlling large exposures El Comité de Supervisión Bancaria de Basilea desarrolló este documento para dar respuesta a las preguntas más frecuentes relacionadas con el Marco Supervisor para Medir y Controlar Grandes Exposiciones, particularmente en materia de: 1. Exposiciones interbancarias y exposiciones a contrapartes centrales; 2. La definición de contrapartes conectadas, y; 3. Valor de las exposiciones. (Texto en inglés)

]]> https://asbaweb.net/es/bibl/v-provisiones-y-reservas/1394-frequently-asked-questions-on-the-supervisory-framework-for-measuring-and-controlling-large-exposuresgrandes-exposiciones-al-riesgo?format=html El Comité de Supervisión Bancaria de Basilea desarrolló este documento para dar respuesta a las preguntas más frecuentes relacionadas con el Marco Supervisor para Medir y Controlar Grandes Exposiciones, particularmente en materia de: 1. Exposiciones interbancarias y exposiciones a contrapartes centrales; 2. La definición de contrapartes conectadas, y; 3. Valor de las exposiciones. (Texto en inglés)

]]> (Anónimo) V. Provisiones y reservas Thu, 22 Dec 2016 07:52:49 +0000 https://asbaweb.net/es/bibl/v-provisiones-y-reservas/948-guidance-on-acocunting-for-expected-credit-losses-1?format=html Guidance on Acocunting for Expected Credit Losses The objective of this paper is to set out supervisory requirements on sound credit risk practices associated with the implementation and ongoing application of expected credit loss (ECL) accounting models. Such practices include all aspects of a bank’s procedures for managing credit risk. However, for the purpose of this paper, the scope of credit risk practices is limited to those practices affecting the assessment and measurement of allowances under the applicable accounting framework.

]]> https://asbaweb.net/es/bibl/v-provisiones-y-reservas/948-guidance-on-acocunting-for-expected-credit-losses-1?format=html The objective of this paper is to set out supervisory requirements on sound credit risk practices associated with the implementation and ongoing application of expected credit loss (ECL) accounting models. Such practices include all aspects of a bank’s procedures for managing credit risk. However, for the purpose of this paper, the scope of credit risk practices is limited to those practices affecting the assessment and measurement of allowances under the applicable accounting framework.

]]> (Anónimo) V. Provisiones y reservas Sun, 01 Feb 2015 01:21:58 +0000 https://asbaweb.net/es/bibl/v-provisiones-y-reservas/952-underlyuing-concepts-and-principles-of-dynamic-provisioning?format=html Underlyuing Concepts and Principles of Dynamic Provisioning Keynote address by Mr B Mahapatra, Executive Director of the Reserve Bank of India, at the Conference on “Introduction of dynamic provisioning framework for banks in India”, organised by the Centre for Advanced Financial Research and Learning (CAFRAL), Mumbai, 21 September 2012. 

]]> https://asbaweb.net/es/bibl/v-provisiones-y-reservas/952-underlyuing-concepts-and-principles-of-dynamic-provisioning?format=html Keynote address by Mr B Mahapatra, Executive Director of the Reserve Bank of India, at the Conference on “Introduction of dynamic provisioning framework for banks in India”, organised by the Centre for Advanced Financial Research and Learning (CAFRAL), Mumbai, 21 September 2012. 

]]> (Anónimo) V. Provisiones y reservas Thu, 20 Sep 2012 19:37:15 +0000 https://asbaweb.net/es/bibl/v-provisiones-y-reservas/947-sound-practices-for-loan-accounting-and-related-matters-1?format=html Sound Practices for Loan Accounting and Related Matters This document provides guidance to banks, banking supervisors and accounting standard-setters on recognition and measurement of loans, establishment of loan loss allowances, credit risk disclosure and related matters. It sets out banking supervisors’ views on sound loan accounting and disclosure practices for banks. The document also serves as a basic framework for supervisory evaluation of banks’ policies and practices in these areas. 

]]> https://asbaweb.net/es/bibl/v-provisiones-y-reservas/947-sound-practices-for-loan-accounting-and-related-matters-1?format=html This document provides guidance to banks, banking supervisors and accounting standard-setters on recognition and measurement of loans, establishment of loan loss allowances, credit risk disclosure and related matters. It sets out banking supervisors’ views on sound loan accounting and disclosure practices for banks. The document also serves as a basic framework for supervisory evaluation of banks’ policies and practices in these areas. 

]]> (Anónimo) V. Provisiones y reservas Wed, 30 Sep 1998 20:16:45 +0000