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TRANSFER OF FINANCIAL ASSETS

12 Months Ended

Dec. 31, 2019

TRANSFER OF FINANCIAL ASSETS

TRANSFER OF FINANCIAL ASSETS

8.    TRANSFER OF FINANCIAL ASSETS

When the Group transfers financial assets under an agreement that meets all requirements to derecognize such assets, the difference between the carrying amount of those assets and the amount received as consideration is charged to income.

(a)    Transfers that do not qualify for derecognition

The following is a detail of the financial assets transferred by the Group that continue to be recognized in its consolidated financial statements as of December 31, 2019 and 2018:

		12/31/2019		12/31/2018
Securitized Personal Loans
Asset		1,614,099		1,184,669
Liabilities		849,775		827,152
Transfers of receivables with recourse
Asset		30,201		217,277
Liabilities		—		113,948

(b)    Transfers of financial assets that qualify for derecognition

The Group makes, in certain opportunities, non-recourse portfolio sales. In these cases, the Group has not retained any substantial risk or reward regarding the transferred portfolio, and therefore, such portfolio meets derecognition requirements.

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- References

No definition available.

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- Definition

The disclosure of transfers of financial assets. [Refer: Financial assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2019-01-01
-Section Transfers of financial assets
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS07_g42A-42S_TI
-URIDate 2019-03-27

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