{"id":13751,"date":"2020-04-17T12:23:42","date_gmt":"2020-04-17T15:23:42","guid":{"rendered":"https:\/\/www.adeba.com.ar\/?p=13751"},"modified":"2024-11-28T12:06:44","modified_gmt":"2024-11-28T15:06:44","slug":"a-6970","status":"publish","type":"post","link":"https:\/\/www.adeba.com.ar\/en\/a-6970\/","title":{"rendered":"&#8216;A&#8217; 6970"},"content":{"rendered":"<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">El Banco Central da a conocer las modificaciones introducidas en el &#8216;R\u00e9gimen Informativo Exigencia e Integraci\u00f3n de Capitales M\u00ednimos&#8217; en funci\u00f3n de las disposiciones difundidas por las Comunicaciones\u00a0<a href=\"https:\/\/www.normasfinancieras.com\/vsr\/jump.aspx?nm_origen=MailSintesis&#038;entorno=NO&#038;nm_accion=LinkDoc&#038;link=N133544\" target=\"_blank\" rel=\"noopener\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.normasfinancieras.com\/vsr\/jump.aspx?nm_origen%3DMailSintesis%26entorno%3DNO%26nm_accion%3DLinkDoc%26link%3DN133544&#038;source=gmail&#038;ust=1587480436699000&#038;usg=AFQjCNGRuRDH8FZP2WTVIfR-Yf7e0NESYQ\">&#8216;A&#8217; 6851<\/a>\u00a0y\u00a0<a href=\"https:\/\/www.normasfinancieras.com\/vsr\/jump.aspx?nm_origen=MailSintesis&#038;entorno=NO&#038;nm_accion=LinkDoc&#038;link=N135307\" target=\"_blank\" rel=\"noopener\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.normasfinancieras.com\/vsr\/jump.aspx?nm_origen%3DMailSintesis%26entorno%3DNO%26nm_accion%3DLinkDoc%26link%3DN135307&#038;source=gmail&#038;ust=1587480436699000&#038;usg=AFQjCNHXpvQFy-jhP9rsUI_zJX_EB-zIVw\">6938<\/a>.\u00a0Al respecto, se incorpora en la Secci\u00f3n 6. Responsabilidad Patrimonial Computable, la siguiente partida:\u00a0<strong>C\u00f3digo 21300000<\/strong>: Diferencia entre la previsi\u00f3n contable seg\u00fan el punto 5.5. de la NIIF 9 y la previsi\u00f3n &#8216;regulatoria&#8217; seg\u00fan normas sobre &#8216;Previsiones m\u00ednimas por riesgo de incobrabilidad&#8217; o la contable correspondiente al balance de saldos del 30.11.19 \u2013la mayor de ambas\u2013.\u00a0Adem\u00e1s, aclara que,\u00a0<u>si la diferencia es negativa, deber\u00e1 informarse con ese signo<\/u>, y se adecua la descripci\u00f3n del c\u00f3digo de partida 26300000.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Circular CONAU 1-1402 R\u00e9gimen Informativo Contable Mensual. Exigencia e Integraci\u00f3n de Capitales M\u00ednimos (R.I.-C.M.). Adecuaciones.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1,5],"tags":[],"_links":{"self":[{"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/posts\/13751"}],"collection":[{"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/comments?post=13751"}],"version-history":[{"count":1,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/posts\/13751\/revisions"}],"predecessor-version":[{"id":13752,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/posts\/13751\/revisions\/13752"}],"wp:attachment":[{"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/media?parent=13751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/categories?post=13751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/tags?post=13751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}