文章基本信息

标题：CAPS AND FLOORS: A REVIEW OF THE SPANISH MORTGAGE PRACTICE
本地全文：下载
作者：Virginia Navajas ; Teresa Montero Romero ; Mª Carmen López Martín 等
期刊名称：Revista de Gestão, Finanças e Contabilidade
印刷版ISSN：2238-5320
出版年度：2016
卷号：6
期号：2
页码：189-208
语种：
出版社：University of State of Bahia
摘要：Recent rulings regarding evictions and "CAPs and FLOORS" applied by deposit institutions in Spain have recaptured the importance because of the conditions established by these institutions. They have done mortgages with their customers, especially with retail customers. This paper is a review of existing legislation on this issue and a starting point for an analysis of the practices and the claims carried out by institutions in Spain. Moreover, another aspect of interest is what criterion had been used to establish these conditions from the point of view of the institutions themselves. It is also studied the evolution of the main reference interest rates and the structure of the profit and loss account. With these elements, we also to test the meaning of these clauses into the management of entities and how to reconcile this management with social problems in Europe.