panel1_sigfredogomez

7/24/2019 Panel1_SigfredoGomez

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SUPERVISION CONSOLIDADA

Sigfredo Gómez

23 de noviembre de 200



CON!ENIDO

I" S#$ervi%ión Con%o&id'd'"II" Con%o&id'(ión de E%)'do% *in'n(iero%"

III"Re+#erimien)o% de C'$i)'&"IV"In)er('mbio de Inform'(ión"



CONGLO,ERADO *INANCIERO

E% e& (on-#n)o de %o(ied'de%. ('r'()eriz'do

$or e& /e(/o de +#e m% de #n (in(#en)' $or(ien)o de %#% '((ione% e% $ro$ied'd de #n'%o(ied'd (on)ro&'dor'. +#e )'mbi1n form'$'r)e de& gr#$o fin'n(iero"



CONGLO,ERADO *INANCIEROE& (ong&omer'do fin'n(iero C* $#ede e%)'rin)egr'do $or4 b'n(o%. %o(ied'de% de %eg#ro%. ('%'%de (orredore% de bo&%'. emi%or'% de )'r-e)'% de(r1di)o. ('%'% de ('mbio de moned' e5)r'n-er'.

%o(ied'de% de 'rrend'mien)o fin'n(iero 6 '&m'(ene%gener'&e% de de$ó%i)o"

Adem%. in)egr'n e& (ong&omer'do. %o(ied'de%

(on)ro&'dor'% (on%)i)#id'% en e& e5)r'n-ero +#eo$eren en e& mer('do o en)id'de% de& %e()orfin'n(iero %imi&'re% ' &'% de%(ri)'%. +#e e%)1ndebid'men)e reg#&'d'% 6 %#$ervi%'d'% en %#%re%$e()ivo% $'7%e%"8



CONGLO,ERADO *INANCIEROL' %o(ied'd (on)ro&'dor' $odr %er #n' %o(ied'd(#6' fin'&id'd e5(&#%iv' %er &' inver%ión en m% de&90: de &o% ('$i)'&e% de& (on-#n)o de em$re%'% +#e(onform'n #n C*"

L'% (on)ro&'dor'% e%)n %#-e)'% ' &' fi%('&iz'(ión de&' SS*. e ig#'&men)e. %in $er-#i(io de &'% f'(#&)'de%de &o% dem% org'ni%mo% %#$ervi%ore% n'(ion'&e% o

e5)r'n-ero% re%$e()o de &' fi%('&iz'(ión de &'%%o(ied'de% miembro% de& C*. &' SS* )endr '((e%o '&' inform'(ión de ('d' #n' de di(/'% %o(ied'de%. (one& ob-e)o de e-er(er &' %#$ervi%ión (on%o&id'd' de&C*"



PRINCIPIOS BÁSICOS DE SEGUROS

L' A%o(i'(ión In)ern'(ion'& de S#$ervi%ore% de Seg#ro%IAIS. en e& Prin(i$io ;%i(o <=. denomin'do S#$ervi%iónde Gr#$o. e%)'b&e(e &'% (ondi(ione% $'r' +#e &o%%#$ervi%ore% de )od'% &'% -#ri%di((ione% )eng'n $#n)o% dereferen(i' $'r' re'&iz'r #n' %#$ervi%ión efe()iv' de &o%(ong&omer'do%"

L' %#$ervi%ión efe()iv' %eg>n e& e%)nd'r no debe&imi)'r%e ' &' %#$ervi%ión individ#'&. %ino ' &'% o$er'(ione%de o)r'% (om$'?7'% de& gr#$o in(&#6endo &' )enedor'.debern %er )om'd'% en (#en)' $'r' ev'&#'r en %#)o)'&id'd &' e5$o%i(ión '& rie%go de &'% '%eg#r'dor'%.gr#$o% de '%eg#r'dor'% o (ong&omer'do%.



E& $rin(i$io enf')iz' +#e #n' '%eg#r'dor' +#e$er)enez(' ' #n (ong&omer'do. en o('%ione%. '&)er'%# $erfi& de rie%go. %# $o%i(ión fin'n(ier'. e& $'$e& de&' 'dmini%)r'(ión 6 %# e%)r')egi' de nego(io%. $or e&/e(/o de $er)ene(er '& mi%mo"

Por e%' r'zón. e5/or)' ' &o% %#$ervi%ore% ' +#e deben(on)'r (on di%$o%i(ione% &eg'&e% 6 de #n' %#$ervi%ión

+#e 'borde '$ro$i'd'men)e e& $erfi& de &''%eg#r'dor'. g'r'n)iz'ndo #n' 'de(#'d' ev'&#'(iónde& gr#$o 6 '((ione% '$ro$i'd'% de $'r)e de &o%%#$ervi%ore%"

PRINCIPIOS BÁSICOS DE SEGUROS



PRINCIPIOS CON!A;LES

E& e%)nd'r in)ern'(ion'& de (on)'bi&id'dE%)'do% *in'n(iero% Con%o&id'do% 6

!r')'mien)o Con)'b&e de Inver%ione% enS#b%idi'ri'% NIC@2=. define +#e e& (on)ro& de&'% em$re%'% e%) (ir(#n%(ri)o ' &' f'(#&)'dde gobern'r &'% $o&7)i('% fin'n(ier'% 6

o$er')iv'% de #n' em$re%'. (on e& fin deob)ener benefi(io% en %#% '()ivid'de%"



L'% %#b%idi'ri'% %ern &'% em$re%'% +#e e%)n b'-o e&(on)ro& de o)r'. (ono(id' (omo m')riz o (on)ro&'dor'. &'(#'& )iene #n' o m% %#b%idi'ri'%. 6 e& gr#$o de em$re%'%.&' (on)ro&'dor' +#e )iene #n' o m% %#b%idi'ri'%"

E& e%)nd'r e%)'b&e(e &' ob&ig'(ión de (on%o&id'r %#%e%)'do% fin'n(iero% $re$'r'do% (on $o&7)i('% (on)'b&e%#niforme% $'r' )r'n%'((ione% %imi&'re%. ' efe()o dere'&iz'r (om$'r'(ione% de #n $er7odo (on)'b&e ' o)ro"

Lo% %#$ervi%ore% deben e5igir &' (on%o&id'(ión de e%)'do%fin'n(iero% de &'% en)id'de% +#e (onform'n &o%(ong&omer'do% "

PRINCIPIOS CON!A;LES



*i&i'&e%4 %on &'% %o(ied'de% en &'% +#e #n' %o(ied'dde %eg#ro% %e' )i)#&'r de m% de& (in(#en)' $or(ien)o de &'% '((ione%"

L'% %o(ied'de% de %eg#ro% %'&v'dore?'% 6 e5)r'n-er'%$#eden %er fi&i'&e% de o)r' %o(ied'd de %eg#ro%(on%)i)#id' en E& S'&v'dor"

L' fi&i'& e5)r'n-er' $#ede dedi('r%e '& mi%mo r'mode o$er'(ión +#e &' %o(ied'd inver%ioni%)'"

L' fi&i'& &o('& debe o$er'r #n r'mo diferen)e 6 +#e(om$&emen)e de #n' m'ner' dire()' &o% %ervi(io%+#e $re%)' &' inver%ioni%)'"

CONSOLIDACION DE ESTADOS FINANCIEROS



Lo% e%)'do% fin'n(iero% (on%o&id'do% de #n''%eg#r'dor' (on)ro&'dor' 6 %#% fi&i'&e% (on%)i)#6en &'e5$re%ión g&ob'& de &' %i)#'(ión fin'n(ier'. &o%re%#&)'do% de o$er'(ión 6 &o% ('mbio% en &' %i)#'(iónfin'n(ier'. +#e $re%en)'n '()ivo%. $'%ivo%.$')rimonio. ingre%o% 6 g'%)o%. de%$#1% de e&imin'r%'&do% 6 )r'n%'((ione% re(7$ro('% en)re &'% en)id'de%"

E& in)er1% minori)'rio e% &' $'r)e de &o% re%#&)'do%ne)o% de &'% o$er'(ione% 6 &o% '()ivo% ne)o% de #n'%#b%idi'ri' +#e no $er)ene(en ' &' en)id'd(on)ro&'dor' en form' dire()' o indire()'"




L' (on%o&id'(ión de &o% e%)'do% fin'n(iero% e%re%$on%'bi&id'd de &' (on)ro&'dor'. deben %er(om$'r')ivo% 6 de '(#erdo (on &'% Norm'%In)ern'(ion'&e% de Con)'bi&id'd NIC. (on%ider'ndo4

Lo% e%)'do% fin'n(iero% de &'% en)id'de% +#e %e(on%o&iden deben )ener &' mi%m' fe(/' de referen(i'" L'% $o&7)i('% (on)'b&e% $'r' even)o% 6 (ir(#n%)'n(i'%%eme-'n)e% deben %er ig#'&e% en &'% en)id'de% +#e(on%o&id'n. e5(e$)o &'% fi&i'&e% e5)r'n-er'% $or r'zone%&eg'&e% de& $'7% de origen. &o (#'& debe reve&'r%e"




L' 'dmini%)r'(ión de &' (on)ro&'dor' deber(on%erv'r &o% e%)'do% fin'n(iero% individ#'&e% de

('d' %o(ied'd de %# gr#$o. &' /o-' de )r'b'-o de(on%o&id'(ión. &o% '%ien)o% de di'rio% $or &o% '-#%)e% 6e&imin'(ione%. d#r'n)e '& meno% vein)i(#')ro me%e%$o%)eriore% ' &' fe(/' de referen(i' de &o%do(#men)o% men(ion'do%"




SOLVENCIA B PN,

En e& ('%o de &'% %o(ied'de% de %eg#ro%. 1%)'%debern di%$oner. en )odo momen)o. de #n

$')rimonio ne)o m7nimo (on e& ob-e)o +#e &'%o(ied'd (#en)e (on &o% re(#r%o% di%$onib&e%$'r' (#brir ob&ig'(ione% e5)r'ordin'ri'%$rovo('d'% $or de%vi'(ione% en &'%inie%)r'&id'd. en e5(e%o de &o e%$er'doe%)'d7%)i('men)e"



P')rimonio Ne)o PN4

E%) (on%)i)#ido $or &' %#m' de& ('$i)'&$'g'do. re%erv'% de ('$i)'& 6 o)ro% re(#r%o%$')rimoni'&e%. meno% &o% (r1di)o% ' $'r)e%vin(#&'d'% 6 &'% $'r)i(i$'(ione% en '((ione%de fi&i'&e%. %o(ied'de% de inver%ión (on-#n)'%6 de o)r'% %o(ied'de% de %eg#ro%"

SOLVENCIA BPN,



SOLVENCIA BPN,

PATRIMONIO NETO

MINIMO (PNM) ES EL

MAYOR ENTRE:

Re&'(ión De#d' !o)'& P')rimonio Ne)o ,enor o ig#'& +#e (in(o ve(e%"

,'rgen de So&ven(i'4'R'mo de D'?o%. A((iden)e% 6 Enfermed'd 6(om$&emen)'rio% de Vid'"

bR'mo de Vid'(R'mo de A#)omo)ore%dRie%go C')'%)rófi(oeR'mo de *i'nz'%

C'$i)'& So(i'& ,7nimo

S#fi(ien(i' In%#fi(ien(i' de PN PN, @ PN

PN,4 no debe %er menor +#e e& ('$i)'& %o(i'& m7nimo'(ord'do $or Le6. e& (#'& e% '()#'&iz'do ('d' do% '?o%

(on%ider'ndo e& 7ndi(e de $re(io% '& (on%#midor"



INSUFICIENCIA DE PATRIMONIO NETO(PN):

Insuficiencia e PN P!a"# $a%a Re&u!a%i"aci'n

,enor '& 20: de PN," <20 d7'% $'r' %#b%'n'r. $#ede %er$rorrog'do /'%)' 0 d7'% $or &' SS*

,'6or '& 20: de& PN, o P1rdid' m'6or

'& 20: de& PN"

0 d7'% $'r' %#b%'n'r. $#ede %er

$rorrog'do /'%)' 30 d7'% $or &' SS*No %e %#b%'n' en &o% $&'zo% %e?'&'do%" Convo('r ' -#n)' gener'& e5)r'ordin'ri'

de '((ioni%)'% $'r' '#men)o de ('$i)'&+#e debe %er en efe()ivo. en #n $&'zode F0 d7'%"

SS*4 $odr '(ord'r +#e mien)r'% e5i%)'n &'% defi(ien(i'% +#e &' %#%$en%ión deemi%ión de $ó&iz'%. )r'n%feren(i' de )od' o $'r)e de &' ('r)er' de %eg#ro%.re%)ri((ión $'r' &' 'm$&i'(ión ' o)ro% r'mo% 6 no '$er)#r' de n#ev'% ofi(in'%.)od'% e%)'% medid'% %im#&)ne'men)e"



SUPERVISION ;ASADA EN RIESGOS

NIVEL DE SUPERVISION:

PROCESO DE EVALUACIÓN DERIESGOS Y ACTIVIDADES DE

MITIGACION

ENFOQUE DE SUPERVISIONBASADO EN RIESGOS

GOBIERNOS CORPORATIVOS

CONDUCTA DE MERCADO YDISCLOSURE

NIVEL REGULATORIO:

REQUERIMIENTOS MINIMOSDE SOLVENCIA

CAPITAL BASADO EN RIESGO

NUEVO REGIMEN DE INVERSIONES

NUEVAS NORMAS SOBREVALORIZACION DE ACTIVOS YPASIVOS CONSIDERANDO VALORECONOMICO

NIVEL 2

NIVEL 1



N#evo re+#erimien)o $')rimoni'& %en%ib&e '

&o% rie%go% (on%ider'ndo '()ivo% 6 $'%ivo%"

A m'6or rie%go m'6or ('$i)'& re+#erido"




,ode&o e%)nd'r4 Debe definir%e $or e&reg#&'dor. %iendo de '$&i('(ión ob&ig')ori' $'r')odo e& mer('do"

,ode&o in)erno4 e%)e e% individ#'&. de%'rro&&'do$or &' '%eg#r'dor' 6 de (onformid'd ' %# $erfi&de rie%go. e& (#'& $#ede %er '#)oriz'do $or e&

reg#&'dor %i (#m$&e &o% re+#i%i)o%. en%#%)i)#(ión de& mode&o e%)nd'r"




!i$o% de rie%go%4

Cr1di)o ,er('do !1(ni(o de Seg#ro O$er'(ion'& 6 !e(no&ógi(o




,ode&o E%)nd'r4 fórm#&' %im$&ifi('d' +#ee%)'b&e(e #n mon)o de ('$i)'& re+#erido $'r' &o%di%)in)o% )i$o% de rie%go%"

Do% form'% $'r' %# de)ermin'(ión4

*'()ore% +#e %e '$&i('n %obre mon)o% de '()ivo%inver%ione% 6 $'%ivo% re%erv'% )1(ni('% 6

%obre ('$i)'&e% e5$#e%)o%"

An&i%i% de e%(en'rio%4 mon)o de ('$i)'&ne(e%'rio $'r' %o$or)'r #n de)ermin'do

e%(en'rio 'dver%o $'r' &' (om$'?7'"




,ode&o in)erno4 L' '%eg#r'dor' $#ede (on)'r (on #nmode&o $'r' de)ermin'r e& ('$i)'& ó$)imo en b'%e 'rie%go%4

•*or)'&e(e ge%)ión de rie%go de &' '%eg#r'dor'"

•Ref&e-' me-or de &' %i)#'(ión $'r)i(#&'r de rie%gode &' %o(ied'd de %eg#ro%"




P'r' '(e$)'r e& mode&o in)erno. &' '%eg#r'dor' debedemo%)r'r 4

'!'n)o e& mode&o (omo &o% d')o% %on v&ido%"

bC'$'(id'd )1(ni(' 6 e5$erien(i' de%'rro&&'ndomode&'-e (#'n)i)')ivo de 'n&i%i% 6 ge%)ión de rie%go%"

(#e e& mode&o %e #)i&i(e $'r' &' ge%)ión de rie%go de

&' '%eg#r'dor' 6 &' de)ermin'(ión de %#% nive&e% de('$i)'& ó$)imo"

d*#er)e (on)ro& in)erno 6 gobierno (or$or')ivo"




L' %#$ervi%ión (on%o&id'd' re+#iere &' (oo$er'(ión 6e& in)er('mbio de inform'(ión en)re &o% %#$ervi%ore%de& $'7% de origen 6 '+#e&&o% o)ro% (on (om$e)en(i'%den)ro de& (ong&omer'do fin'n(iero. en e%$e(i'& de&'% '#)orid'de% de %#$ervi%ión de& $'7% 'nfi)rión"

E& in)er('mbio efi(ien)e 6 o$or)#no de inform'(iónen)re &'% en)id'de% de %#$ervi%ión e% (r7)i(o $'r' &'

efe()iv' %#$ervi%ión ' nive& &o('& e in)ern'(ion'& de&o% (ong&omer'do% fin'n(iero%"

IN!ERCA,;IO DE IN*OR,ACIHN



Conforme ' &o% e%)nd're% in)ern'(ion'&e%. %e /'(ene(e%'rio +#e ('d' #no de &o% $'7%e% %e '%eg#re. +#e$#ede re'&iz'r #n' %#$ervi%ión (on%o&id'd'

(om$ren%iv' de &'% '()ivid'de% g&ob'&e% +#e re'&iz'n&o% C*"

C'd' #no de &o% $'7%e% debe '%eg#r'r%e de (e&ebr'rmemor'ndo% de (oo$er'(ión e in)er('mbio deinform'(ión. +#e &e% $ermi)' &' re(o$i&'(ión de &'inform'(ión ne(e%'ri' $'r' ev'&#'r &'% '()ivid'de% 6rie%go% +#e '%#men &o% C*"




P'r' e& ('%o de &' región de Cen)ro'm1ri(' 6Re$>b&i(' Domini('n'. %e )iene e& ,emor'ndo,#&)i&')er'& de In)er('mbio de Inform'(ión 6

Coo$er'(ión ,#)#' $'r' &' S#$ervi%ión Con%o&id'd' 6!r'n%fron)eriz'J. (#6o ob-e)ivo $rin(i$'& e% &'(oo$er'(ión $'r' &' %#$ervi%ión (on%o&id'd' dee%)'b&e(imien)o% )r'n%fron)erizo%"




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