Modelo de flujo de caja operativo integrado, con normativa regulatoria, para entidades financieras de microcrédito en Colombia.

Abstract

The objective of this paper is to determine an Operating Cash Flow Model aimed at the Banking Financial Institutions that develop the microcredit activity; This model integrates the Colombian regulatory regulations issued by the Financial Superintendency and the internal policies of the entity in relation to liquidity, obtaining as a result the necessary liquidity for an estimated period of 90 days, which can be controlled on a daily basis allowing thus maximize excess liquidity, manage liquidity requirements efficiently without generating unnecessary funding costs, and complying with the High-Quality Liquid Assets (ALAC) required for the operation of the entity, the biweekly Banking Reserve, Investments mandatory, to the Liquidity Risk Index (RTI) of 7.30 and 90, to the limits of liquidity and investment of the entity; This Model is a treasury management tool with which the results of the financial ratios of Liquidity, Asset Management and Profitability can be evaluated in advance, creating value for the entity and guaranteeing its permanence over time.