{"id":7790,"date":"2019-03-28T06:06:18","date_gmt":"2019-03-28T09:06:18","guid":{"rendered":"https:\/\/www.adeba.com.ar\/?p=7790"},"modified":"2019-04-02T06:07:20","modified_gmt":"2019-04-02T09:07:20","slug":"c-82647-2","status":"publish","type":"post","link":"https:\/\/www.adeba.com.ar\/en\/c-82647-2\/","title":{"rendered":"&#8216;C&#8217; 82647"},"content":{"rendered":"<p><span style=\"color: #333333; font-family: 'Segoe UI','sans-serif'; font-size: 10pt;\">Respecto del Modelo de p\u00e9rdida crediticia esperada y en relaci\u00f3n con la informaci\u00f3n cuantitativa vinculada con la <strong><span style=\"font-family: 'Segoe UI','sans-serif';\">estimaci\u00f3n de p\u00e9rdidas crediticias esperadas<\/span><\/strong> solicitada mediante la Comunicaci\u00f3n <a href=\"https:\/\/www.normasfinancieras.com\/vsr\/jump.aspx?nm_origen=MailSintesis&#038;entorno=NO&#038;nm_accion=LinkDoc&#038;link=N124941\" 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%3DN124941&#038;source=gmail&#038;ust=1554281088968000&#038;usg=AFQjCNEsp3AHWFz71RuDsCtWlLgUMEr7DQ\">&#8216;A&#8217; 6590<\/a>, el BCRA aclara que en la <strong><span style=\"font-family: 'Segoe UI','sans-serif';\">partida 2000 &#8216;Previsiones por riesgo crediticio&#8217;<\/span><\/strong>, en los campos 6 a 8 deber\u00e1n informarse las previsiones que correspondan -seg\u00fan NIIF 9- \u00fanicamente a los conceptos no alcanzados por las normas vigentes de la instituci\u00f3n (con la apertura all\u00ed prevista), mientras que en el campo 5 deber\u00e1n incluirse las previsiones para todos los conceptos alcanzados por la NIIF 9.\u00a0\u00a0En consecuencia, el error de validaci\u00f3n 05 incluido en las instrucciones operativas difundidas mediante la Comunicaci\u00f3n <a href=\"https:\/\/www.normasfinancieras.com\/vsr\/jump.aspx?nm_origen=MailSintesis&#038;entorno=NO&#038;nm_accion=LinkDoc&#038;link=N127491\" 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%3DN127491&#038;source=gmail&#038;ust=1554281088968000&#038;usg=AFQjCNFMA9axjTtxgkQQ3BrQIkj6wsoutA\">&#8216;A&#8217; 6652<\/a> no ser\u00e1 de aplicaci\u00f3n para la partida 2000.\u00a0<\/span> <u><\/u><u><\/u><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Modelo de p\u00e9rdida crediticia esperada. NIIF 9-Aclaraciones. <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[5],"tags":[],"_links":{"self":[{"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/posts\/7790"}],"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=7790"}],"version-history":[{"count":1,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/posts\/7790\/revisions"}],"predecessor-version":[{"id":7791,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/posts\/7790\/revisions\/7791"}],"wp:attachment":[{"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/media?parent=7790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/categories?post=7790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/tags?post=7790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}