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Deprecated: assert(): Calling assert() with a string argument is deprecated in C:\www\cfi\wiki\includes\diff\DairikiDiff.php on line 863
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| − | "Verdana","sans-serif";color:red'>O calculo do POPR</span><span | + | "Verdana","sans-serif";color:red'><h1>O calculo do POPR</h1></span><span |
| − | style='line-height:115%;font-family:"Verdana","sans-serif"'> – Risco | + | style='line-height:115%;font-family:"Verdana","sans-serif"'> Risco |
| | Operacional, pode ser calculado utilizando 3 abordagens: </span></p> | | Operacional, pode ser calculado utilizando 3 abordagens: </span></p> |
| | | | |
| Linha 51: |
Linha 51: |
| | | | |
| | <p class=MsoNormal><span style='font-size:14.0pt;line-height:115%;font-family: | | <p class=MsoNormal><span style='font-size:14.0pt;line-height:115%;font-family: |
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| − | "Verdana","sans-serif";color:red'>Quando a IF já possui os últimos 6 Balancetes | + | "Verdana","sans-serif";color:red'><h2>Quando a IF já possui os últimos 6 Balancetes |
| − | semestrais</span></p> | + | semestrais</h2></span></p> |
| | | | |
| | <p class=MsoNormal style='text-align:justify'><span style='line-height:115%; | | <p class=MsoNormal style='text-align:justify'><span style='line-height:115%; |
| Linha 85: |
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| | | | |
| | <p class=MsoNormal><span style='font-size:14.0pt;line-height:115%;font-family: | | <p class=MsoNormal><span style='font-size:14.0pt;line-height:115%;font-family: |
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| − | "Verdana","sans-serif";color:red'>Quando a IF é nova e não possui os últimos 6 | + | "Verdana","sans-serif";color:red'><h2>Quando a IF é nova e não possui os últimos 6 |
| − | balancetes semestrais</span></p> | + | balancetes semestrais</h2></span></p> |
| | | | |
| | <p class=MsoNormal style='text-align:justify'><span style='line-height:115%; | | <p class=MsoNormal style='text-align:justify'><span style='line-height:115%; |
O calculo do POPR
Risco
Operacional, pode ser calculado utilizando 3 abordagens:
·
Indicador
Básico (contas 871)
·
Padronizada
Alternativa (contas 872)
·
Padronizada
Alternativa Simplificada (contas 873)
No sistema já temos cadastrado os
agrupamentos contábeis para a abordagem do Indicador Básico. Caso a IF opte por
outra abordagem, ela deve fazer o cadastro das contas contábeis para cada conta
filha e seus elementos.
Cada grupo de contas é subdividido em
subgrupos 10, 20 e 30, que indicam o período a que se referem as informações
(T-3, T-2, T-1 respectivamente). Para a apuração do POPR devem-se utilizar
informações relativas a três períodos anuais correspondentes aos últimos 6
semestres findos, ou a planos de negócios para semestres futuros para as IFs
que ainda não possuem 6 semestres. Quando for fazer um cadastro de agrupamento
contábil, ou alteração do mesmo, basta cadastrar para apenas um subgrupo que o
sistema copia as informações para os outros. Para maiores informações sobre
esse cadastro veja o documento “Basiléia - Como Alterar o cadastro contábil das
contas do POPR.docx”.
Quando a IF já possui os últimos 6 Balancetes
semestrais
Para calculo do POPR basta importar os
últimos 6 balancetes semestrais. Esses balancetes devem possuir as contas
contábeis 7 (contas de receitas) e 8 (contas de despesa) abertas e com valores.
Por exemplo, se vamos iniciar o uso do
sistema pela primeira vez e queremos calcular o DLO de Novembro de 2013, basta
importar os balancetes nas datas de Jun/2013, Dez/2012, Jun/2012, Dez/2011,
Jun/2011, Dez/2010.
Primeiro escolha a data base da importação,
depois vá ao menu "Arquivos -> Importar Cosif", clique no botão
"Importar Cosif" e selecione o próprio arquivo enviado ao Banco
Central, ou seja, 4010 ou 4040 da data base selecionada.
Quando a IF é nova e não possui os últimos 6
balancetes semestrais
Para instituições em início de atividade e
que não tenham valores registrados em sua contabilidade para os três períodos
anuais, ou para algum deles, devem registrar suas projeções no elemento 20 –
Plano de Negócios.
Caso a Instituição possua número de
períodos já finalizados, menor do que 3, deverá informar com base nos valores
contábeis e nos valores previstos no Plano de Negócios obedecendo a sequência
T-3, T-2 e T-1, respectivamente para os períodos finalizados, seguidos dos
previstos no Plano de Negócios.
A título de exemplo considere-se uma
instituição que está em atividade há dois anos e três meses, e que a data base
seja novembro de 2013. Neste caso a instituição deverá compor a parcela POPR parcialmente
com informações provenientes da contabilidade e parcialmente do plano de
negócios, assim, para T-3 e T-2, as informações seriam as informações contábeis
relativas aos períodos já finalizados, assim:
T-3 corresponderia aos balancetes de Dez/2011
e Jun/2012,
T-2 corresponderia aos balancetes de
Dez/2012 e Jun/2013,
T-1 seria informado, com base nas projeções
do Plano de Negócios, com as informações correspondentes ao período de Jul/2013
a Jun/2014.
A partir do momento que já se tem todas as
informações contábeis, o sistema passa automaticamente a puxar a informação
apenas da contabilidade.
Para o exemplo citado o usuário terá que
importar seus balancetes nos meses de Dez/2011, Jun/2012, Dez/2012 e Jun/2013,
seguindo os mesmo passos das IFs que já possuem balancetes semestrais. Em
seguida, para cadastrar os planos de negócio para Dez/2013 e Jun/2014, o
usuário deve acessar o menu "Projeções -> Plano de Negocios para POPR
(RWAopad). Na tela que se abrirá deverá selecionar a data base de Dez/2013 e
colocar o valor do plano do negócio para o semestre que vai de Jul/2013 e Dez/2013.
Em seguida selecionar a data base de Jun/2014 e cadastrar o plano de negócio
que corresponderá ao período de Jan/2014 e Jun/2014.
