Análisis de la resolución 2016 - 226 (catálogo único de cuentas) y su impacto en los indicadores de liquidez y cartera de crédito de las cooperativas de ahorro y crédito del segmento 1 de la ciudad de Quito periodo 2017-2020

Abstract

The organic law of the Popular And Solidarity Economy from the Popular And Solidarity Financial sector came into forcé in 2011 the same which regulates the different sectors both the real as well as the Popular And Solidarity Financial one, this law contributes to improvement and control of financial statements. Credit unions are classified according to the amount of their assets and differentiate by segments: segment 1 with assets higher than 80,000.000 dollars; segment 2 higher than 20.000.000 until 80.000.000 dollars; segment 3 higher than 5.000.000 until 20.000.000 dollars, segment 4 higher than 1.000.000 until 5.000.000 and segment 5 with assets until 1.000.000 dollars, savings bank, community banks, communal funds. (Monetary and Financial Regulation Board, 2015) For this study segment 1 was analyzed Credit unions Juventud Ecuatoriana Progresista ltda.; Credit unions Jardín Azuayo ltda. Credit unions; Credit unions 29 de octubre Ltda. y Credit unions Alianza del Valle Ltda. with the aim of technically evaluate after coming into effect 2016-226 the unified chat of accounts resolution which affects directly the credit and liquidity indicators, an analysis was made getting as a result the different changes and identifying positive and negative aspects. For this study the most relevant 5 credit unions were selected, according to their asset levels represented in segment 1 in order to determine the resolution´s contribution to the growth of the period 2017 – 2020.