Análisis del impacto del diferimiento de créditos por el COVID al índice de riesgo del ejercicio 2020 de la Cooperativa Fondvida

Abstract

Abstract: The present study determines the effects produced in the FONDVIDA Savings and Credit Cooperative due to the deferral of credits determined by the Ecuadorian authorities in the context of the pandemic, the research was descriptive with a qualitative approach, for this purpose a study was carried out. survey to the directors of the Cooperative to determine their appreciation regarding the measures taken by the control bodies, the analysis of the information of the credits that benefited from the deferral that the Cooperative had evidence in its internal system was carried out and finally performed the review of the financial statements of the financial entity that are in the SEPS database. It was possible to show that in 2020 there was a reduction in the placement of credits, so the cooperative had greater liquidity and an increase in the delinquency rate; however, the results obtained revealed that the policies issued by the authorities for the deferral of credits did not directly affect the risk index of the cooperative.