O desempenho do sistema bancário no Brasil no período recente (2007-2015)

Arbeitspapier

The big banks in Brazil shows excellent results at different macroeconomic contexts. In environments of business expansion, they expand its financial intermediation results, mainly through credit operations. In recession times, in turn, they expand their operations with government bonds as well as the revenue from these operations. From the accounting point of view, in addition, the performance of these institutions is propitiate by the credit revenues, especially by the tributary credits on temporary differences, which played a prominent role in the results obtained by the banks in Brazil in crisis contexts. In this perspective, this paper analyse the performance of the Brazilian banking system in the recent period, seeking to call attention to the role played by the tributary credits in the results obtained by these institutions, particularly in 2015. Thus, this study contributes to understand the role played by the tributary credits in the banks' accounting results, particularly the tributary credits on temporary differences due to allowance for loan losses, as well as to understand the performance of the banking system in Brazil and of the big banks in the recent period.

Object Details

• Language: Portugiesisch

References and Relationships

• Bibliographic citation: Series: Texto para Discussão ; No. 2327

Classification and Topics

• Classification: Wirtschaft ; Financial Markets and the Macroeconomy ; Monetary Policy, Central Banking, and the Supply of Money and Credit: Other ; Banks; Depository Institutions; Micro Finance Institutions; Mortgages
• Subject: banks performance ; tributary credits ; big banks in Brazil

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): de Oliveira, Giuliano Contento
• Event: Veröffentlichung
• (who): Instituto de Pesquisa Econômica Aplicada (IPEA)
• (where): Brasília
• (when): 2017

Further information

• Handle: http://hdl.handle.net/10419/177543
• Last update: 10.03.2025, 11:42 AM CET