Examinando por Materia "Frecuencia de pago y amortización"

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    Optimización del margen neto de interés en entidades financieras bajo IFRS 9
    (Universidad EAFIT, 2025) García Ocampo, Yuri Vanesa; Londoño Gómez, María Camila; Gómez Rueda, Mario Sergio
    This study presents an analysis of the variables that comprise a cash flow, with the objective of identifying which generate the lowest loss in the event of a credit risk modification. After constructing a tool and using dummy data, including information on maturity, book value, projection, and discount rates, different scenarios and loss and materiality values were generated, which were subsequently reviewed through a correlation analysis to determine the most significant relationship between the variables. The results show that the expected loss is primarily correlated with the distance between the rate and the internal rate of return (IRR); however, other concepts such as maturity, amortization, and frequency allowed for the creation of strategies that sales teams could follow in order to minimize the impact on the loss to be recorded in the financial statements, considering the best combination of amortization, payment frequency, maturity, and projection rate.