Gestión de Riesgo – Hermandad de Honduras

Indicadores de cumplimiento

Indicador

Fórmula

Parámetro

Limite de préstamo fiduciarios

Concetración crediticia

Suficiencia de reservas para préstamos e ints. incobrables

Cobertura de depósitos

Solvencia patrimonial

Limite de gastos de capacitación

Endeudamiento externo

Créditos fiduciarios por prestamo/patrimonio

Monto de créditos otorgados a un solo prestario/patrimonio

Reserva constituida/ reserva requerida

Total reservas liquidas/total captado (ahorri y plazo fijo)

Patrimonio total activo neto

Gastos de capacitación y entrenamiento (periodo actual y extedentes del anterior)

Prestamos de organismos internacionales en moneda extrengera/patrimonio

<=2%

<=5%

>=100%

>=20%

Minimo 15%

<=10%

<=5 veces el patrimonio

0.04%

0.30%

121.40%

22.43%

47.21%

4.66%

0.00%

0.04%

0.29%

119.57%

24.17%

47.49%

0.51%

0.00%

0.04%

0.29%

116.49%

25.32%

47.96%

1.09%

0.00%

0.04%

0.28%

114.47%

27.58%

49.31%

1.11%

0.00%

0.04%

0.28%

111.89%

34.53%

48.43%

1.13%

0.00%

0.04%

0.27%

107.12%

35.97%

49.08%

1.28%

0.00%

0.04%

0.27%

106.09%

44.26%

49.72%

1.28%

0.00%

0.03%

0.26%

109.37%

55.01%

48.65%

1.29%

0.00%

0.03%

0.26%

113.91%

47.41%

49.81%

1.31%

0.00%

0.03%

0.25%

117.00%

43.78%

50.14%

1.36%

0.00%

0.03%

0.25%

118.15%

39.30%

50.21%

1.39%

0.00%

0.03%

0.25%

104.91%

38.15%

50.46%

1.46%

0.00%

0.03%

0.24%

118.14%

35.10%

51.73%

1.62%

0.00%

0.03%

0.24%

135.07%

38.42%

52.02%

0.22%

0.00%

0.03%

0.24%

137.07%

41.41%

51.97%

0.24%

0.00%

0.03%

0.24%

134.26%

41.43%

51.73%

0.26%

0.00%

0.03%

0.24%

132.78%

41.67%

51.79%

0.33%

0.00%

0.03%

0.24%

130.27%

41.23%

51.81%

0.47%

0.00%

0.03%

0.24%

126.80%

38.56%

52.01%

0.59%

0.00%

0.03%

0.24%

123.61%

35.95%

52.03%

0.68%

0.00%

0.03%

0.24%

120.70%

34.43%

51.82%

0.75%

0.00%

0.03%

0.24%

118.47%

33.05%

51.77%

0.86%

0.00%

0.03%

0.24%

118.61%

33.77%

51.71%

0.96%

0.00%

0.03%

0.24%

118.61%

33.77%

51.71%

0.96%

0.00%

0.03%

0.24%

117.03%

29.87%

53.07%

1.08%

0.00%

0.03%

0.24%

117.01%

30.75%

53.24%

1.43%

0.00%

0.03%

0.20%

117.69%

35.51%

52.93%

0.00%

0.03%

0.20%

116.54%

40.20%

52.97%

0.01%

0.00%

0.03%

0.20%

116.24%

42.46%

52.88%

0.03%

0.00%

0.03%

0.20%

112.30%

39.78%

52.88%

0.03%

0.00%

0.03%

0.20%

115.78%

38.88%

52.97%

0.04%

0.00%

0.03%

0.20%

115.05%

36.43%

53.16%

0.04%

0.00%

0.03%

0.20%

113.67%

34.17%

53.17%

0.07%

0.00%

0.03%

0.20%

106.60%

32.13%

52.93%

0.07%

0.00%

0.03%

0.20%

101.76%

29.20%

53.24%

0.07%

0.00%

0.01%

0.09%

101.47%

27.58%

53.31%

0.08%

0.00%

Calidad de activos

Indicador

Fórmula

Parámetro

ÍNDICE DE MOROSIDAD MAYOR A 8 DÍAS

ÍNDICE DE MOROSIDAD MAYOR A 30 DÍAS

INCOBRABILIDAD

Créditos en mora Mayor A 8 días. / cartera de réditos

Créditos en mora Mayor A 30 días. / cartera de réditos

Cartera saneada (castigada) / Cartera Promedio

< 10%

< 5%

< 2%

1.07%

0.93%

0.79%

1.06%

0.93%

0.68%

1.28%

1.05%

0.68%

1.15%

1.16%

0.68%

2.12%

1.14%

0.68%

1.97%

1.13%

0.68%

2.10%

1.25%

0.69%

1.74%

1.30%

0.69%

1.59%

1.24%

0.69%

1.55%

1.29%

0.69%

1.41%

1.21%

0.69%

1.48%

1.21%

0.69%

1.53%

1.20%

0.65%

1.10%

0.75%

1.14%

0.79%

0.74%

1.11%

0.86%

0.73%

1.27%

0.92%

0.72%

1.23%

0.97%

0.70%

1.42%

1.01%

0.69%

1.34%

1.11%

0.67%

1.42%

1.17%

0.65%

1.44%

1.21%

0.64%

1.40%

1.24%

0.63%

29.87%

53.07%

1.08%

1.18%

1.05%

0.00%

1.35%

1.06%

0.00%

1.58%

1.15%

0.00%

1.54%

1.28%

0.00%

1.69%

1.38%

0.00%

1.83%

1.46%

0.00%

1.78%

1.54%

0.00%

1.36%

1.10%

0.46%

1.26%

1.08%

0.00%

1.41%

1.12%

0.00%

1.44%

1.15%

0.00%

Solvencia

Indicador

Fórmula

Parámetro

PATRIMONIO COMPROMETIDO POR CARTERA EN MORA MAYOR A 8 DÍAS

PATRIMONIO COMPROMETIDO POR CRÉDITOS CLASIFICADOS ADVERSAMENTE MORA MAYOR A 30 DÍAS

Créditos En Mora Mayor A 8 días / Patrimonio

Créditos En Mora Mayor A 30 días / Patrimonio

< 80% de mora promedio primer nivel

1.84%

1.59%

1.81%

1.58%

2.17%

1.78%

1.89%

1.91%

3.39%

1.83%

3.07%

1.76%

3.14%

1.87%

2.51%

1.88%

2.32%

1.80%

2.27%

1.89%

2.11%

1.80%

2.22%

1.80%

2.26%

1.77%

1.59%

1.16%

1.64%

1.26%

1.61%

1.25%

1.84%

1.33%

1.78%

1.40%

2.08%

1.48%

1.98%

1.64%

2.11%

1.74%

2.15%

1.80%

2.08%

1.84%

2.03%

1.84%

1.70%

1.51%

1.91%

1.51%

2.20%

1.61%

2.14%

1.79%

2.36%

2.09%

2.59%

2.23%

2.54%

1.59%

1.95%

1.59%

1.84%

1.67%

2.06%

0.00%

2.12%

0.00%

Gestión administrativa

Indicador

Fórmula

Parámetro

AUTOSUFICIENCIA OPERATIVA

EFICIENCIA ADMINISTRATIVA (Eficiencia Operativa)

EFICIENCIA SOBRE ACTIVOS PRODUCTIVOS

Productos financieros / (Gastos Financieros + Gastos de Administración

Total Gastos - Depreciaciones Y Amortizaciones / Activos Netos Promedio.

Gastos Administración- Amortización Para Créditos de Dudosa Recaudo. / Activos Productivos Netos Promedio.

>=110%

< 20%

< 15%

149.88%

17.11%

16.43%

158.04%

15.15%

14.56%

150.75%

15.38%

14.66%

155.68%

15.43%

14.62%

161.92%

15.26%

14.45%

162.18%

15.18%

14.32%

162.12%

15.17%

14.25%

162.29%

15.15%

14.25%

160.74%

15.02%

14.09%

160.17%

14.88%

13.97%

159.80%

14.94%

14.07%

159.58%

15.19%

14.40%

156.93%

15.42%

14.73%

172.61%

15.68%

169.41%

15.55%

15.49%

170.92%

15.72%

15.42%

175.29%

15.86%

15.42%

175.23%

15.75%

15.29%

176.94%

15.76%

15.26%

179.60%

15.77%

15.27%

179.70%

15.78%

15.25%

180.20%

15.83%

15.18%

180.88%

15.61%

14.98%

183.24%

15.40%

14.76%

161.87%

15.11%

14.65%

170.52%

14.97%

14.49%

168.06%

14.82%

14.35%

165.78%

14.58%

14.25%

165.30%

14.50%

14.17%

162.89%

14.50%

14.14%

161.19%

14.51%

14.17%

159.12%

14.50%

14.19%

160.57%

14.47%

14.18%

162.41%

14.43%

14.16%

163.25%

14.41%

14.15%

Rendimientos y costos

Indicador

Fórmula

Parámetro

RENTABILIDAD SOBRE LOS ACTIVOS PRODUCTIVOS

RENTABILIDAD SOBRE LOS ACTIVOS NETOS PROMEDIO

RENTABILIDAD PATRIMONIAL

Producto Financiero / Activo Productivos Neto Promedio.

Excedentes Del Ejercicio/Activo Neto Promedio.

Excedentes Del Ejercicio/Patrimnio Promedio

> 120% del promedio del sistema del primer nivel

>= a la tasa pasiva promedio pagada por el SBN

Mayor al IPC, Más de 3 puntos Porcentuales

31.52%

9.66%

22.82%

28.10%

8.70%

20.68%

28.29%

8.81%

20.81%

28.64%

9.24%

21.43%

29.00%

9.68%

22.16%

29.17%

9.83%

22.25%

29.51%

10.09%

22.58%

29.74%

10.29%

22.88%

29.52%

10.25%

22.69%

29.58%

10.48%

23.06%

29.65%

10.50%

22.99%

29.51%

10.06%

21.94%

29.21%

9.53%

21.57%

28.01%

10.55%

21.19%

27.85%

10.46%

20.88%

27.73%

11.05%

21.95%

27.73%

11.67%

23.06%

27.52%

10.79%

20.54%