Análisis del riesgo financiero de las cooperativas de ahorro y crédito segmento 2 del Ecuador, período 2015 - 2019.

Abstract

Abstract: The aim of this study was to analyse the financial risk of the Savings and Credit Cooperatives of segment 2 in Ecuador, period 2015-2019. To this end, a compilation of bibliographic sources on the financial system and financial risk was carried out, which served as the basis for the research. The method used for risk assessment is based on criteria set out by the Superintendency of Banks. For the financial analysis, the PERLAS method was used: protection, financial resources, yield and cost index, liquidity, asset quality and growth indicators, including the VAR method. For this research, the study population consisted of 41 cooperatives in segment 2. Information was gathered from the financial statements from 2015 to 2019. Among the negative factors, it was identified that the solvency ratio did not reach the target amount, assets and liabilities did not reach the expected return; in addition to this, a high level of credit delinquency was recorded. But, the most expected VAR risk is not enough to cover current liabilities on time.