Instructivo para Informe PYME 2019
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Sasha GarValInstructivo para Informe PYME 2019
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Sasha GarValCommon questions
Con tecnología de IAIf a document copy of the Informe PYME is treated as 'Copia No Controlada', it could lead to outdated or incorrect information being used in financial assessments, potentially resulting in non-compliance with regulatory requirements. This status indicates that such copies are not official and may not reflect the latest updates or changes, impacting the reliability of financial reporting and risk management practices .
To evaluate a client's payment capacity in the Informe PYME, the necessary components include the sum of net profit and depreciation. This sum is then compared to the total recommended annual installment, which consists of total amortization plus one year's interest. If the result of subtracting the total recommended annual installment from the analysis base is positive, the client is deemed to have payment capacity; if negative, the client does not qualify as they lack the payment capacity .
The Informe PYME accounts for a client’s sales growth after a balance date by requiring a detailed account of sales increases, calculating the respective monthly average for reported months if an increase is observed. This is important to accurately assess the client's financial health and ensure that the payment capacity reflects current economic performance .
The Informe PYME recommends detailing a client's historical background by providing information such as the ownership structure if the client is a company, main products or services, sales policies (cash or credit), primary customers and suppliers, purchasing methods, existing credit lines and terms, market-related aspects, competition, and group economic affiliation and relationships .
The Informe PYME outlines the classification and analysis of client operations by including client details such as main activity, sector, company size, economic group affiliation, and indebtedness with Banco Fassil. Factors considered in this classification involve evaluating both individual client information and that of the financial group to which they belong, if applicable .
To assess a client's debt load, the Informe PYME requires details of both direct and indirect debts. For direct debts, include creditor entity, credit type, rating, interest rate, operation guarantee, and payment details (number of paid and total installments, installment amount, and balance—current/contingent). For indirect debts, include creditor entity, credit type, rating, and balance (current/contingent).
The Informe PYME organizes information on credit operation guarantees in a table format. For real estate guarantees, include summarized location details, appraisal data, and measurements of land and construction surfaces. For movable assets, provide details such as type, color, model, year, and appraisal or proforma data. Other guarantees should have a brief description .
'Reciprocity' in the Informe PYME refers to detailing the client's accounts or deposits with the institution. It should be documented by annexing savings or current account statements, detailing all services used from Banco Fassil, such as payment of basic services, telephony services, payroll, transfers, etc. This helps in calculating client reciprocation .
The methodology in the Informe PYME for cash flow analysis involves preparing it based on established formats and aligning it with the credit periodicity (monthly, quarterly, semiannual). This systematic approach ensures that cash flow is accurately assessed with respect to the agreed loan terms, offering clarity on liquidity management .
Changes to the Informe PYME are tracked through a control of versions, documenting the version, date, circular, act, section, and description of changes. These updates are significant as they reflect formal adjustments, revisions, and enhancements to maintain relevance and compliance with current operational or regulatory standards .