La titularización de cartera en Ecuador como instrumento de financiamiento para empresas comerciales

Abstract

At present, there is a high demand on the part of entrepreneurs to obtain productive resources without increasing their level of economic obligations exorbitantly. That is why, among several of the existing financing alternatives, in the present investigation the topic of securitization will be addressed. What is sought with this research work is to determine the potential of portfolio securitization in Ecuador as a financing instrument for commercial companies. There are many companies that are contemplating in the securitization a real and recurrent alternative to continue with their operations of work and growth of their industries, however, they do not know the advantages of this resource. For the methodology, an analysis will be made on the differences of traditional credit and securitization, its requirements, guidelines, among others. This study will allow demonstrating quantitatively, qualitatively and comparatively the benefits of securitization as opposed to obtaining a loan. The possibilities for companies to qualify for this type of process, the accounting impact and the cash flow will be analyzed