Análisis de los Reajustes Financieros ejecutados por la Cooperativa de Ahorro y Crédito Jardín Azuayo durante el período 2020-2021, como alternativa a la crisis provocada por el COVID 19

Abstract

Abstract: The general objective of this degree work is to Analyze the Financial Readjustments carried out by the Jardín Azuayo Savings and Credit Cooperative during the period 2020 2021, as an alternative to the crisis caused by COVID 19. To the develop this research, it was applied the exploratory descriptive methodology that allows investigating the results based on information collected on the SEPS page and the main institutional reports of the cooperative. The results obtained in December 2021 indicate that the changes in regulations and credit flexibility that were approved during the context of COVID 19 allowed the financial entity to record a notable increase in the value of its credit portfolio, with an accumulated balance of $824.696.507,74 in net portfolio, reflecting a growth of 13,51% compared to January 2020 and ending with 3,24% in the delinquency indicator. It is concluded that the modifications to the regulations had a positive impact on the indicators of delinquency, which reflects adequate management of the financial entity, demonstrating its solidity and position in the financial system.