Complexidade e importância do provisionamento para devedores duvidosos : abordagem sob o método utilizado em uma cooperativa de crédito

Abstract

The study in question aimed to understand in an academic and practical way the creation, regulation and correct application of ELDC - Estimated Losses with Doubtful Credits. In this way, we sought in a bibliographical way the definitions and their importance for authors in the domain of the areas studied, in order to understand not only the rules that govern the principle studied, but also the historical importance behind the real importance of establishing a control of losses that may occur. ELDC is applied to any and all institutions or trades that work in order to provide a service or offer a product with payment/term receipt characteristics, the present work focused on its application in a financial institution, more specifically a Credit Cooperative. In this way, we are able to understand all the complexity when it comes to preparing a specific ELDC with the intuition of greater adaptability and assertiveness on the part of the institution of interest. We identified all the complexity and importance of ELDC for greater liquidity and solvency of the institution in the face of a provision for something that often gets out of control and comes unexpectedly. It was possible to analyze the effectiveness of the instrument applied to an institution with a conservative nature in the face of the financial market.