Modelo de análisis de estados financieros para determinar la capacidad de pago

Abstract

Financial institutions need to evaluate the payment capacity oftheir clients before the granting of loans, to determine whether to grant or reject them and, once granted, to determine the degree to which they will be recoverable. The evaluation of this payment capacity must be done in accordance with the standards issued by the BCRA, using the information issued by the different entities. Our work has established a connection line between the regulatory requirements of the BCRA and the analysis of financial information prepared in accordance with IFRS, developing analysis tools specifically related to the objective that a credit risk analyst should pursue, avoiding the loss of resources in the development of tools that do not contribute to the objective.