Um estudo sobre o comportamento das provisões e despesas com créditos de liquidação duvidosa de instituição financeira: o caso do bnb.

Abstract

This research has kernel in the analysis of the management importance of risks of the credit to the results of a financial institution, Analized too the behavior of the provisions and expenses too with doubtful debtors of BNB in the last ten years verifying what impact breed in the margin of liquid lucre available and the behavior of the countable variables in this relationship of impact. In addition, discussed some negative and positive aspects of the utilization of the same countable informations in the evaluations of risk of the general manner. Therefore adopted a documental and bibliography research. The results met, among others, showing what the informations countable extracted by client's bank , through of use traditional of indicators of analize of the countable demonstrations in that countable variables as Circulate Passive, Circulate Active, Liquid Patrimony and Liquid Profit, have the essential elements to the measure risk. According to on show, conclude that in spite of still is considered a tool extremely important to the evaluation of client's risk revise update. In the past, these informations were pratically the unique relevance in the process, and today function as co-author having still an important sheet, but so that considered jointly with other, in the midst of universe the informations, countable and non-countable make use of enriched quite. In conclusion the Provision to Doubtful Liquidation Credits affected strongly the Liquid Margin of the Operations BNB Credits, in the ten years analyzed, being responsible by explication of 79% of the variations occurred in the Liquid Margin of the Operations BNB Credit