Provision for due Liquidation Credits (PCLD) calculated in accordance with bacen and IFRS standards: comparison

• Autor(a) principal: Silva, Kátila Oliveira
• Data de Publicação: 2018
• Outros Autores: Robles Júnior, Antonio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: CAFI (São Paulo)
• Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/36949

This article sought to expose concepts related to defaults and provision for loan losses (PCLD), in addition to exposing consumer defaults in recent years and to explain the differences between the methodologies for calculating PCLD. Highlight for Bacen Resolution No. 2,682 and IAS (International Accounting Standards) 39, which regulates the provisioning of credit portfolios of financial institutions, respectively, using the BRGAAP and IFRS methods. A bibliographic, documentary and quantitative research was carried out, analyzing the behavior of PCLD in comparison with the methods mentioned above, of the four largest banks present in Brazil, Banco do Brasil, Bradesco, Itaú and Santander. After the investigation, the relevance of the provision for credit losses was confirmed mainly in the result of financial institutions, since this provision acts as a reducing source of the credit portfolio and directly affects the result of financial institutions. Despite the differences already identified when observing the calculation of the PCLD performed by the two existing methods (BRGAAP and IFRS), there is a linearity of the data collected and presented in the results graphs.