{"id":5653,"date":"2016-09-13T08:35:34","date_gmt":"2016-09-13T08:35:34","guid":{"rendered":"http:\/\/progresomicrofinanzas.org\/?p=5653"},"modified":"2017-11-20T09:50:27","modified_gmt":"2017-11-20T09:50:27","slug":"mayor-responsabilidad-los-consejeros-entidades-financieras","status":"publish","type":"post","link":"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/mayor-responsabilidad-los-consejeros-entidades-financieras\/","title":{"rendered":"Mayor responsabilidad para consejeros"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-json\/wp\/v2\/posts\/5653?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\" ><img decoding=\"async\" src=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"Ver PDF\" \/><\/a><a href=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-json\/wp\/v2\/posts\/5653?print=print\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\" ><img decoding=\"async\" src=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/plugins\/pdf-print\/images\/print.png\" alt=\"image_print\" title=\"Imprimir contenido\" \/><\/a><\/div><p><span style=\"font-weight: 400;\">El pr\u00f3ximo 1 de octubre entrar\u00e1 en vigor la reforma al <\/span><i><span style=\"font-weight: 400;\">Anejo IX de la Circular contable 4\/2004,<\/span><\/i><span style=\"font-weight: 400;\"> aprobada el pasado mes de mayo por el Banco de Espa\u00f1a (BE). La actualizaci\u00f3n tiene como fin adaptar la normativa contable a los \u00faltimos desarrollos en regulaci\u00f3n bancaria, manteniendo su plena compatibilidad con el marco contable conformado por las NIIF.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En concreto, refuerza materias que afectan a: i) las pol\u00edticas, metodolog\u00edas, procedimientos y criterios para la gesti\u00f3n del riesgo de cr\u00e9dito, incluyendo los relativos a las garant\u00edas recibidas, en aquellos aspectos relacionados con la contabilidad; ii) la clasificaci\u00f3n contable de las operaciones en funci\u00f3n del riesgo de cr\u00e9dito, y iii) las estimaciones individuales y colectivas de provisiones.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La reforma vincula la responsabilidad de los miembros del consejo de administraci\u00f3n a la aprobaci\u00f3n de las pol\u00edticas crediticias y de los criterios de gesti\u00f3n del riesgo de cr\u00e9dito. En concreto, la reforma recoge que los consejeros deber\u00e1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Aprobar los criterios de gesti\u00f3n del riesgo de cr\u00e9dito, fundamentalmente en lo relativo a las provisiones, as\u00ed como hacer una evaluaci\u00f3n, seguimiento y correcci\u00f3n de dichos criterios.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Aprobar por escrito dichas pol\u00edticas de cr\u00e9dito, detallando la informaci\u00f3n utilizada para evaluar las operaciones de financiaci\u00f3n, los par\u00e1metros empleados para estimar las provisiones, los procesos internos con los que cuenta el banco para revisar esas coberturas y la periodicidad de revisi\u00f3n.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Aprobar por escrito la pol\u00edtica de valoraci\u00f3n de las garant\u00edas reales de los cr\u00e9ditos que concede. El BE exigir\u00e1 a los consejeros que definan la frecuencia y los mecanismos por los que verificar\u00e1n una posible devaluaci\u00f3n de dichas garant\u00edas; y que justifiquen los criterios con los que han seleccionado a las compa\u00f1\u00edas encargadas de realizar dichas valoraciones.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Los \u00f3rganos de control interno de cada entidad revisar\u00e1n las metodolog\u00edas y procedimientos aplicados e informar\u00e1n peri\u00f3dicamente sobre los mismos al Consejo, como \u00faltimo responsable, comunic\u00e1ndose anualmente al BE las medidas correctivas adoptadas.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Con esta reforma se reflejan las tendencias internacionales sobre responsabilidad de los consejeros y su interacci\u00f3n con la alta direcci\u00f3n sobre cuestiones estrat\u00e9gicas concretas.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El pr\u00f3ximo 1 de octubre entrar\u00e1 en vigor la reforma al Anejo IX de la Circular contable 4\/2004, aprobada el pasado mes de mayo por el Banco de Espa\u00f1a (BE). La actualizaci\u00f3n tiene como fin adaptar la normativa contable a los \u00faltimos desarrollos en regulaci\u00f3n bancaria, manteniendo su plena compatibilidad con el marco contable conformado [&hellip;]<\/p>\n","protected":false},"author":30,"featured_media":5656,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"tags":[172,109,175,1411,284,1410,739,689,85,1413,1414,745,1412],"class_list":["post-5653","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-consejo-de-administracion","tag-espana","tag-riesgos","tag-anejo-ix","tag-banco-de-espana","tag-circular-contable","tag-consejeros","tag-garantias","tag-gobierno-corporativo","tag-niif","tag-politicas-de-credito","tag-responsabilidad","tag-riesgo-de-credito","numero-8m","seccion-legislacion-normas-publicadas-gobierno-corporativo","pais-espana"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast 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