viernes, 25 de marzo de 2011

PROVISIONES BANCARIAS (Tema I)


Provisión según la Real Academia es: Prevención de mantenimientos, caudales u otras cosas que se ponen en alguna parte para cuando hagan falta.
La provisión tiene por objetivo, garantizar la existencia de recursos para cubrir probables disminuciones futuras.
Contablemente el valor de la provisión es un gasto, como es de conocimiento todo gasto se come los ingresos, entonces a más provisiones menos utilidades para la empresa.
El mecanismo funciona así: de mis ganancias separo una parte de dinero porsiacaso me queden mal unos clientes, o la ocurrencia de un fenómeno de la naturaleza (se anuncia fenómeno del niño y me anticipo y genero una provisión), este dinero contablemente va al gasto.
textotexto
El dinero permanece separado en un bolsillo de la institución expectante para cubrir problemas de pago, si estos suceden no impactaran en resultados porque ya se había previsto con anticipación este probable efecto, y si pasa el peligro podemos levantar la provisión, cambiándole el signo al gasto lo que se convierte en un ingresos, que se conoce como reversión de provisiones.
Todo crédito esta expuesto a un riesgo, existe un riesgo que los clientes por algún motivo no cumplan sus compromisos de pago. La provisión reconoce este riesgo de perder el capital, de no poder cobrar parte de los créditos que otorgamos, de allí la sana costumbre de provisionar aún si el crédito es normal. Lo que se conoce como provisión genérica: aquella que se constituye de manera preventiva a los créditos atorgados a los deudores clasificaos en categoría normal.
En el proceso del crédito se pueden identificar clientes con niveles de riesgo superior, entonces es necesario realizar un mayor nivel de provisiones, A la medida que el crédito se va deteriorando la probabilidad del no recuperar el capital se incrementa, por lo que se exige mayores niveles porcentuales de provisiones estas provisiones se conocen como provisiones especificas: aquellas que se constituyen en relación a créditos de deudores clasificados en la categoría de CPP, deficiente, dudoso, perdida.
La provisión de cartera disminuye las cuentas por cobrar en el valor que se provisiones, así es que la provisión también tiene la virtud de mostrar los resultados de la empresa lo mas cercana a la realidad, porque muestra la cartera con los valores reales (una cosa es tener en libros una deuda de 100 y otra cosa es tener la certeza que los 100 se van a recuperar).
Hay otro tipo de provisiones como son las pro cíclicas, y las voluntarias eso lo analizamos en el siguiente articulo..

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