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标题：Avaliação da inadimplência em instituições de ensino privadas: aplicação da resolução 2682/99 do Banco Central do Brasil
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作者：Edson Erthal de Medeiros ; Wesley Vieira da Silva ; Luiz Carlos Duclós 等
期刊名称：Revista Produção Online
印刷版ISSN：1676-1901
出版年度：2009
卷号：9
期号：2
出版社：Departamento de Engenharia de Produção e Sistemas
摘要：This study aims the application of Brazilian Central Bank 2682/99 Resolution to identify the Probability of Default ranked by time and the Probability of Default provision. This study is characterized as a descriptive/qualitative research. The sample of twenty-one Private High Schools of the Paraná State/Brazil, of one holding, was analyzed using the criteria of Brazilian Central Bank 2682/99 Resolution during the years of 2004, 2005 and 2006. The comparison of results year by year, using Net Profitability of Default and Potential Loss criteria, concluded that the 2682/99 Resolution application is not totally compatible with the credit characteristics of the Brazilian educational institutions. There are evidence that the Potential Loss calculated for the 2004, 2005 and 2006 years was 2.4%, 2.01% and 1.17% respectively showing a reduction over time.
关键词：Resolution 2682/99, Probability of Default, Private High Schools