{"id":30463,"date":"2021-11-18T03:31:45","date_gmt":"2021-11-18T03:31:45","guid":{"rendered":"https:\/\/acl.com.ec\/?p=30463"},"modified":"2021-11-18T04:14:50","modified_gmt":"2021-11-18T04:14:50","slug":"reforma-del-sistema-monetario-y-financiero-de-la-codificacion-de-resoluciones-monetarias-financieras-de-valores-y-seguros","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/reforma-del-sistema-monetario-y-financiero-de-la-codificacion-de-resoluciones-monetarias-financieras-de-valores-y-seguros\/","title":{"rendered":"Reforma del sistema monetario y financiero de la Codificaci\u00f3n de resoluciones monetarias, financieras, de valores y seguros"},"content":{"rendered":"
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Reforma del sistema monetario y financiero de la Codificaci\u00f3n de resoluciones monetarias, financieras, de valores y seguros\n<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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ART\u00cdCULO PRIMERO.- En el cap\u00edtulo XIX calificaci\u00f3n de activos de riesgo y constituci\u00f3n de provisiones por parte de las entidades de los sectores financieros p\u00fablico Superintendencia de Bancos.<\/span><\/p>

D\u00e9cima Novena<\/span>.- Por esta \u00fanica vez las entidades bancarias en los estados financieros con corte al 31 de octubre de 2020 y hasta los estados financieros con corte al 30 de junio del 2021, registrar\u00e1 la transferencia a las cuentas vencidas, todas las operaciones de los diferentes segmentos de cr\u00e9dito que no hubieren sido pagados en la fecha de vencimiento a los 61 d\u00edas.<\/span><\/p>

Vig\u00e9sima<\/span>.- Modificar de forma temporal los porcentajes de provisiones y atenuar el riesgo de cr\u00e9dito generado por el confinamiento producto de la pandemia Covid19 y se aplicar\u00e1 desde la vigencia de la resoluci\u00f3n\u00a0 hasta el 30 de junio de 2021.<\/span><\/p>

Tabla de porcentajes m\u00ednimos y m\u00e1ximos de provisiones de los diferentes segmentos<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Los deudores de los cr\u00e9ditos de los segmentos productivos y comercial ordinario y comercial prioritario menores a U.S. 100.000,00 d\u00f3lares se califican con morosidad.<\/span><\/p>

\u00a0Los deudores mayores a\u00a0 U.S. 100.000,00 d\u00f3lares se califican con los modelos internos de la metodolog\u00eda y\/0 sistemas internos de calificaci\u00f3n de cr\u00e9ditos productivos y comerciales de la siguiente manera:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Vig\u00e9sima primera<\/span>.- de existir excedente en los valores de provisiones\u00a0 ser\u00e1n reclasificados en la cuenta de provisiones no reservadas por requerimiento normativo.<\/span><\/p>

D\u00e9cima s\u00e9ptima<\/span>.- las entidades del sector financiero privado y p\u00fablico deber\u00e1n durante el ejercicio del a\u00f1o 2020, constituir provisiones gen\u00e9ricas, dichas provisiones\u00a0 representaran desde el 0,01% y hasta el 5% del total de la cartera bruta a diciembre 2019 y formar\u00e1n parte del patrimonio t\u00e9cnico secundario<\/span><\/p>

\u00a0<\/span><\/p>

Base legal:<\/span><\/em><\/p>

–<\/span>\u00a0 \u00a0 \u00a0 \u00a0 <\/span>Resoluci\u00f3n No. 609-2020-F de la junta de pol\u00edtica y Regulaci\u00f3n monetarias y financiera\u00a0<\/span><\/em><\/p>




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Ante cualquier duda, comun\u00edquese con nosotros<\/p>

info@acl.com.ec<\/p>

\u00a1S\u00edganos en Redes Sociales!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tFacebook<\/span>\n\t\t\t\t\t\t<\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tYoutube<\/span>\n\t\t\t\t\t\t<\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tLinkedin<\/span>\n\t\t\t\t\t\t<\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tInstagram<\/span>\n\t\t\t\t\t\t<\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Reforma del sistema monetario y financiero de la Codificaci\u00f3n de resoluciones monetarias, financieras, de valores y seguros ART\u00cdCULO PRIMERO.- En el cap\u00edtulo XIX calificaci\u00f3n de activos de riesgo y constituci\u00f3n de provisiones por parte de las entidades de los sectores financieros p\u00fablico Superintendencia de Bancos. D\u00e9cima Novena.- Por esta \u00fanica vez las entidades bancarias en […]<\/p>","protected":false},"author":3,"featured_media":30489,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[20],"tags":[],"class_list":["post-30463","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/30463","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=30463"}],"version-history":[{"count":32,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/30463\/revisions"}],"predecessor-version":[{"id":30505,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/30463\/revisions\/30505"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/30489"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=30463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=30463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=30463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}