Análisis de la solvencia patrimonial generada por las funciones y/o adquisiciones ordinarias en el sector cooperativo de ahorro y crédito del segmento 2 de la ciudad de Quito, periodo 2015-2018.

Abstract

As of the year 2014 with the application of the COMF, important changes were generated in the financial management of the entities of the Ecuadorian financial system, within these the popular and solidarity financial system itself than for its new structuring and segmentation proposed by the Regulation Board of the Monetary and Financial Policy, I make very representative efforts to accept the regulations, especially in trying to be located in segments that allow it to be more competitive and to see prospects for development and sustainable growth over time, in order to stay in the financial arena by competing with the entities of its market, as well as traditional banking, providing a strengthened and safe service to its associates and the economic environment where they develop. Therefore, the need to identify the impact that the application of the norm has had, especially on the financial sustainability of these entities, measured with indicators of financial solvency and financial prudence, for which in some cases they had to be merged or absorbed between them in order to reach the regulations, resulting in a strengthening of the popular and solidarity financial sector as evidenced by its main accounts. So this research seeks to show the results of this strengthening, especially in the COAC's currently located in segment 2 of the city of Quito during the 2015-2018