in-a banco la hipotecaria, s.a. - dic15 · 2019-08-03 · %$1&2 /$ +,327(&$5,$ 6 $ <...
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El estado consolidado de situación financiera debe ser leído en conjunto con las notas que forman parte
integral de los estados financieros consolidados.
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El estado consolidado de resultados debe ser leído en conjunto con las notas que forman parte integral
de los estados financieros consolidados.
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El estado consolidado de utilidades integrales debe ser leído en conjunto con las notas que forman
parte integral de los estados financieros consolidados.
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El estado consolidado de cambios en el patrimonio debe ser leído en conjunto con las notas que forman parte integral de los estados financieros consolidados.
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El estado consolidado de flujos de efectivo debe ser leído en conjunto con las notas que forman parte integral
de los estados financieros consolidados.
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(a) Declaración de Cumplimiento
(b) Base de Medición
(c) Moneda Funcional y de Presentación
(a) Base de Consolidación (a.1) Subsidiarias
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(a.2) Entidades Estructuradas
(a.3) Participación no Controladora
(a.4) Pérdida de Control
(a.5) Transacciones Eliminadas en la Consolidación
(a.6) Administración de Fondos
(b) Moneda Extranjera (b.1) Transacciones en Moneda Extranjera
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(b.2) Operaciones en el Extranjero
(c) Activos y Pasivos Financieros (c.1) Reconocimiento
(c.2) Compensación de Activos y Pasivos Financieros
(d) Medición de Valor Razonable
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(e) Efectivo y Equivalentes de Efectivo
(f) Préstamos
(g) Reserva para Pérdidas en Préstamos
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(g.1) Préstamos Individualmente Evaluados
(g.2) Préstamos Colectivamente Evaluados
(g.3) Reversión por Deterioro
(g.4) Reserva para Riesgo de Créditos Contingentes
(g.5) Préstamos Renegociados o Reestructurados
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(h) Inversiones en Valores
(h.1) Valores Mantenidos hasta su Vencimiento
(h.2) Valores a Valor Razonable con Cambios en Resultados
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(h.3) Valores Disponibles para la Venta
Deterioro de Valores Disponibles para la Venta
(i) Mobiliario, Equipos y Mejoras
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(j) Activos Clasificados como Mantenidos para la Venta
(k) Depósitos, Financiamientos y Títulos de Deuda Emitidos
(l) Pagos basados en acciones
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(m) Beneficios a Empleados (m.1) Beneficios por terminación
(m.2) Beneficios a Corto Plazo
(n) Utilidad por Acción
(o) Información de Segmentos
(p) Ingresos y Gastos por Intereses
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(q) Honorarios y Comisiones
(r) Operaciones de Fideicomisos
(s) Ganancia Neta por Instrumentos Financieros a Valor Razonable con Cambios en Resultados
(t) Impuesto sobre la Renta
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(u) Uniformidad en la Presentación de Estados Financieros
(v) Nuevas Normas Internacionales de Información Financiera (NIIF) e Interpretaciones no Adoptadas
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.
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(a) Riesgo de Crédito:
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Análisis de la Calidad Crediticia
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Depósitos colocados en bancos
Garantías y Otras Mejoras para Reducir el Riesgo de Crédito y su Efecto Financiero
% de Cobertura que está Sujeto a Requerimientos de Garantías
Principal Tipode Garantía Mantenida
Préstamos Hipotecarios Residenciales
Loan To Value”
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Activos Recibidos mediante la Adjudicación de Garantía
Concentración del Riesgo de Crédito
(b) Riesgo de Liquidez
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Riesgo de Liquidez de Fondeo
Riesgo de Liquidez de Mercado
Administración del Riesgo de Liquidez
Exposición del Riesgo de Liquidez
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(c) Riesgo de Mercado
Administración del Riesgo de Mercado
Riesgo de Tasa de Cambio
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Riesgo de Tasa de Interés
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Riesgo de Precio
(d) Riesgo Operacional
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(e) Administración de Capital:
Capital Primario (Pilar 1)
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Capital Secundario (Pilar 2)
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(a) Pérdidas por Deterioro sobre Préstamos
(b) Deterioro en Inversiones en Valores
(c) Impuestos sobre la renta
(d) Entidades estructuradas no consolidadas:
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Administración de fideicomisos:
Hipotecas como activos:
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- Préstamos personales como activos:
- Otras inversiones
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Plan de Opción de Compra de Acciones
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(a) Ley Bancaria
(b) Ley de Fideicomiso
(c) Ley de Valores
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(a) Resolución General de Junta Directiva SBP–GJD–0003-2013 emitida por la Superintendencia de Bancos de Panamá el 9 de julio de 2013
(b) Acuerdo No.003-2009 Disposiciones sobre Enajenación de Bienes Inmuebles Adquiridos, emitido por la Superintendencia de Bancos de Panamá el 12 de mayo de 2009
(c) Acuerdo No.004-2013 Disposiciones sobre la Gestión y Administración del Riesgo de Crédito Inherente a la Cartera de Préstamos y Operaciones Fuera del Estado de Situación Financiera, emitido por la Superintendencia de Bancos de Panamá el 28 de mayo de 2013
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(a) Ley de la Superintendencia de Obligaciones Mercantiles (anteriormente Empresas Mercantiles)
(b) Ley de Valores
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(a) Leyes para Empresas Comerciales
(b) Impuesto al Patrimonio
(c) Impuesto de Renta para la Equidad (CREE)
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Véase el informe de los auditores independientes que se acompaña.
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Véase el informe de los auditores independientes que se acompaña.
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