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It has tools in place that allow the risk appetite defined at aggregate level to be assigned and monitored by business areas, legal entities, types of risk, concentrations and any other level considered necessary.

FGV – RAE Revista de Administrao de Empresas, Volume 56, Nmero 3 – [PDF Document]

The gaps identified in the literature, such as the lack of financial education programs for low-income micro-entrepreneurs, who use ICTs in their businesses, was also confirmed by the findings of the empirical field.

Despite the focus on low-income micro-entrepreneurs as our main social group, we tried to enrich the collection and analysis of data with respondents from three other social groups that we consider relevant to the process of financial education: The advantage of scoring lies in its simplicity and homogeneity: The amounts recognized under the heading Provisions Provisions for pensions and similar obligations see Note 20 are the differences, at the date of the financial statements, between the present values of the defined-benefit commitments, adjusted by the past service cost, and the fair value of plan assets.

Transactions that have as collateral any of the pledges indicated below shall be hedged by applying the following criteria: Early retirement The Bank has offered certain employees in Spain the possibility of taking early retirement before the age stipulated in the collective labor agreement in force and has put into place the corresponding provisions to cover the cost of the commitments acquired for this item.

It also includes tangible assets received by the Bank in full or part settlement of financial assets representing receivables from third parties and those assets expected to be held for continuing use.


Includes compensation and all those elements related to motivation working environment, etc which contribute to the achievement Model objectives. At the end of the year the comparison showed the model was working correctly, within the “green” zone exceptionsthus validating the model, as has occurred each year since the internal market risk model was approved for the Group.

Additionally, in contracts signed with professional counterparts, the collateral agreement annexes called Credit Support Annex CSA are included, thereby minimizing exposure to a potential default of the counterparty. The metrics developed to control and monitor market risk in BBVA Group are aligned with best practices in the market and are implemented consistently across all the local market risk units.

Our calculation of risk exposure for derivatives is based on the sum of two factors: For this purpose, the Risk area also has a Technical area independent from the units that develop risk models, manage running processes and controls, which gives the Commission fernhdez necessary technical support to better perform their functions.

Financial assets and liabilities held for trading Impairment losses include an estimate for fernndezz possibility of collecting accrued, past-due and uncollected interest.

Thus, the financial assets are fernndrz derecognized from the balance sheet when the cash flows that they generate are extinguished, or when their implicit risks and benefits have been substantially transferred to third parties.

Design of the Conaejos Internal Risk Control model and definition of the methodology, corporate criteria and procedures for identifying parx prioritizing the risk inherent in each unit’s activities and processes.

The accounting standards and policies and valuation criteria used in preparing these financial statements are as follows: Finance and Private Sector Team. When the initial compensation agreement includes what may be considered market conditions among its terms, any changes in these conditions will not be reflected in the income statement, as these have already been accounted for in calculating the initial fair value of the equity instruments.

Credit spread is an indicator of an issuer’s credit quality.

Deferred collections and payments These are recognized for accounting purposes at the amount resulting from discounting the expected cash flows at market rates. Historical scenarios The historical benchmark stress scenario for the BBVA Group is Lehman Brothers, whose sudden collapse in September led to a significant impact on the behavior of financial markets at a global level.


The cost of these benefits provided by the Bank’s Spanish companies to active employees are recognized under the heading Personnel expenses – Other personnel expenses in the consolidated income statements see Note However, the investments made in countries whose currencies do not have a market which permits the obtainment of unlimited, lasting and stable long-term financing are financed in another currency.

Other assets leased out under an operating lease The criteria used to recognize the acquisition cost of assets leased out under operating leases, to calculate their depreciation and their respective estimated useful lives and to register the impairment losses on them, are the same as those described in relation to tangible assets for own use.

Interpretive case studies in IS research: The lack of contextualized financial education programs in support of microfinance initiatives creates tensions between the local and global spheres.

FGV – RAE Revista de Administrao de Empresas, 2016. Volume 56, Nmero 3

This is a means of establishing a measure of risk that goes beyond the time of its calculation. To play a catalytic role in social transformation, ICTs must be integrated into building individuals capacity.

On the one hand, instrumental knowledge is important as a possible first step in acquiring basic operating notions of management, technology and finance. Thus, as developed below, the corporate bodies are the ones that approve this risk strategy and corporate policies for the different types of risk, being the risk function responsible for the management, its implementation and development, reporting to the governing bodies.

As reported by Parkerwhen ICTs are used as electronic benefit transfer, such as the program implemented in Andhra Pradesh in India, the results have been reported to be a great success. Negative news or inappropriate behavior can emprendedofes damage the Group’s reputation and affect its ability to develop a sustainable business. When the carrying amount exceeds the recoverable amount, the carrying amount is written down to the recoverable amount and future depreciation charges are adjusted to reflect the assets remaining emprendrdores life.