October 12, 2020

Sergio Olavarrieta IMPACTO DE LA ORIENTACIN EMPRENDEDORA EN A Administrao encontra-se na rea das Cincias Sociais Aplicadas e, como tal, deveria publish (see, for example, Garca, Rodrguez-Snchez, & Fernndez- Valdivia, .. ) or Ibero-American journals (Aguado-Lopez, Becerril-Garca, Arriola. This English version is a translation of the original in Spanish for information DE ACTIVOS NO CLASIFICADOS COMO NO CORRIENTES EN VENTA 43 (1) 3, (1) Mr. Jos Antonio Fernndez Rivero received, in addition to INC-1 UNITED STATES FINANCIAL SERVICES – 10 10 – 10 . .. /Directory/sillon-de-ruedas-electrico-como-nuevo-listingaspx weekly /Directory/muebles-para-iglesias-aguada-puerto-rico-listingaspx weekly com/Directory/toms-fernndez-marcos-y-cuadros-listingaspx weekly .

Author: Minos Nikotaur
Country: Portugal
Language: English (Spanish)
Genre: Sex
Published (Last): 27 September 2018
Pages: 18
PDF File Size: 2.47 Mb
ePub File Size: 5.36 Mb
ISBN: 754-7-78581-176-5
Downloads: 32648
Price: Free* [*Free Regsitration Required]
Uploader: Shakahn

To perform this task properly, the risk function in the BBVA Group is configured as a single, comprehensive and independent role of commercial areas. The Bank applies the rule that these appraisals may not be older than one year, and their age is reduced if there is an indication of deterioration in the assets.

Rating Rating tools, as opposed to scoring tools, do not assess transactions but focus on the rating of customers instead: Earnings per share Earnings per share, basic and diluted are calculated in accordance with the criteria established by IAS Contingent assets are possible assets that arise from past events and whose existence is conditional on, and will be confirmed only by, the occurrence or non-occurrence of events beyond the control of the Bank.

In other words, structural disadvantages represented by these tensions, may be viewed socially as the ideal context for social transformation. Financial education geared towards human development should create empowerment opportunities for players seeking social emancipation.

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

In those cases, the need to use smart cards or mobile phones by the poorest segment of the population did not represent a barrier Parker, They also include the existing agjado of the entity when it is not probable that an outflow of resources embodying economic benefits will be required to settle them; aguqdo when, in extremely rare cases, their amount cannot be measured with sufficient reliability.

The most common types of events that trigger the netting of reciprocal obligations are bankruptcy of the entity, swifter accumulation of indebtedness, failure to pay, restructuring and dissolution of the entity. This process aims for the following objectives: The final rating is usually a combination of various factors: The risk function has a decision-making process to perform its functions, underpinned by a structure of committees, where the Global Risk Management Committee GRMC acts as the highest committee within Conseojs.

Specifically, the new measures incorporated in the Group since December stipulated by Basel 2. The amounts recognized under the heading Provisions Provisions for pensions and similar obligations see Note empreendedores 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.

  6EP1931 2FC01 PDF

The materialization of this process covers all the categories of material risks and has the following objectives: Se ha empleado dicha prueba debido al reducido nmero de observaciones en cada grupo. When there is evidence of impairment, the entity then analyzes whether this impairment actually exists by comparing the assets net carrying amount with its recoverable amount. As, el equipo A alcanzara la puntuacin mxima seis puntos y el B la mnima cero.

Basic and Diluted Earnings per Share Numerator for basic and diluted earnings per share millions of euros Profit attributable to parent company 2, 2,Adjustment: The actuarial assumptions should take into account that: In respect to impairment losses resulting from the materialization of insolvency risk of the obligors credit riska debt instrument is impaired: Posteriormente, Michie y Oughton propusieron el C5 Ratio, en lo cual se meda la concentracin de puntos de los cinco mejores clubes sobre el total de puntos de la liga.

Both javieg income generated on the transferred but not derecognized financial asset and the expenses associated with the new financial liability continue to be recognized. The present values paid for early retirement are quantified based on an individual member data and are recognized under the heading Provisions Provisions for pensions and similar obligations in the accompanying balance sheets see Note In this case, they are measured by reference to the fair value of the equity instruments committed, taking into account the date on which the commitments were assumed and the terms and other conditions included in the commitments.

Rating Rating tools, as opposed to scoring tools, do not assess transactions but focus on the rating of customers instead: Los estudios de BoothEckardGoossensHumphreysMichie y Oughton y Pawlowski, Breuer, y Hovemann han centrado sus anlisis en el largo plazo.

Specifically, the strategy approved by the Board includes, at least, the Group’s Risk Appetite statement, the fundamental metrics and the zguado structure cernndez limits by geographies, types of risk and asset classes, as well as the bases of the control and risk management model.

These programs are not articulated or managed in a way which might promote positive outcomes. Market risk in The year has been characterized by a continued improvement first noted in in Spain, which has been reflected in a narrowing of the spread between Spanish and German debt, and of the main credit spreads.

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.


Information asymmetries between players and the near absence of financial education programs integrated with available financial services are further factors in such tensions.

This would be done in accordance with applicable regulations and prospectively, emprenredores the effects of changes in the estimates in the corresponding income statement.

aguad Non-market vesting conditions are not taken into account when estimating the initial fair value of instruments, but they are taken into consideration when determining the number of instruments to be granted. The unit has a structure of teams at both corporate level and in the most relevant geographical areas in which the Group operates.

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

Global Technical Operations Committee: Such instrumental programs have at least two limitations: Los resultados muestran que la educacin financiera crtica a medida, respaldada por las TIC, puede desempear un doble papel: The settlement of these obligations by the Bank is deemed likely to entail an outflow of resources embodying economic benefits see Note Financial instruments sold with a repurchase agreement are not derecognized from the balance sheets and the amount received from the sale is considered to be financing from third parties.

Other long-term commitments to employees The Bank is required to provide certain goods and services to groups of employees. Impairment of holdings in subsidiaries, associates or jointly controlled entities When evidence of impairment exists in the holdings in subsidiaries, associates or jointly controlled entities, the entity will estimate the amount of the impairment losses by comparing their recoverable amount, which is the fair value minus the necessary sale costs or their value in use, whichever is greater, with their carrying amount.

As an exception to the rule described above, the market value of quoted debt instruments is deemed to be a fair estimate of the present value of their future cash flows.

These usually only have the counterpartys personal guarantee. Creating local and relevant content;4. Deferred tax assets and liabilities include temporary differences, defined as at the amounts to be payable or recoverable in future fiscal years arising from the differences between the carrying amount of assets and liabilities and emprendesores tax bases the tax valueand the tax loss and tax credit carry forwards.