Implantação da norma IFRS 9 em bancos no Brasilefeitos sobre os níveis de perdas esperadas de crédito

Resumo

The objective of this study is to evaluate the impacts of the adoption of IFRS 9 from the perspective of credit portfolio management, implemented in January, 2018 by financial institutions. The effects on the levels of expected losses provisions for loans to customers are evaluated in relation to the previous criteria IAS 39 of the IASB. In Brazil, some publicly traded financial institutions or which have an Audit Committee have already adopted the criteria of the original IFRS 9 standard, as required by the CMN Resolution. N° 3,786 / 09. Additionally, BCB has finalized public consultations on the local adaptation of IFRS 9 to replace the criteria of Res. N° 2,682 / 99. In this context, the degree of conservatism explicit in the quantitative constitution of the provisions determined by IFRS 9 in relation to the criteria of Res. CMN N° 2,682 / 99 was also evaluated, with the purpose of estimating the possible impacts on the adoption of IFRS 9 locally in the final phase drafted by the regulator. The research was based on two hypothesis analysis, using primary information to collect 92 data extracted from 26 financial publications from 2018, related to 14 international banks and 6 national banks in Brazil. The adoption of IFRS 9 by banks in Brazil resulted in an average increase of 15% on provision levels of expected losses. Additionally, these results were found to be in line with the impacts of banks in Europe and Asia. The level of provisions constituted by IFRS 9, according to the analyzed sample, is equivalent than the balance calculated according to Res. N° 2,682 / 99, since the local standard already allows to set up additional provisions based on expectations of future losses. The consolidated findings indicate that the adoption of the local IFRS 9 standard by banks in Brazil will not incur additional expected losses provisions needs.

Ficha do documento

Tipo

Dissertação

Ano

2020

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/28861

Palavras-chave

IFRS 9Credit provisionsImpairmentCredit managementExpected lossProvisões de créditoGestão de créditoPerda esperadaAdministração de empresasAdministração de créditoCréditos - Avaliação de riscosBalanço (Contabilidade)Sociedades comerciais - Relatórios