12:10 Jan 24, 2011 

.with you.

12:08 Jan 24, 2011 

You are wrong; they are in fact overdue loans which need certain elapsed time before being transferred to "cartera vencida" (depends on accounting standards used but it is usually 90 days")- they are the overdue. You would never (not be allowed) to transfer in your Balance Sheet a loan that has just been matured to "cartera vencida", it takes more than one day to do so

12:07 Jan 24, 2011 

Oh, no pseudo professors. I think this a case of what happen 'after due date', probably for action or to place it under bad debts

11:53 Jan 24, 2011 

"By Bank regulatory definition non-performing loans consist of a) other real estate owned which is that taken by foreclosure or a deed in lieu of foreclosure, b) loans that are 90 days or more past due and still accruing interest, and c) loans which have been placed on nonaccrual (i.e., loans for which interest is no longer accrued and posted to the income statement)."

I don't think there is a sense here of being overdue - just fallen due, or matured.