Análisis del riesgo financiero de los créditos otorgados en la Cooperativa de Ahorro y Crédito Calceta Ltda. del cantón Bolívar, de acuerdo a las regulaciones de la Superintendencia de Economía Popular y Solidaria en los años 2016 - 2017.

Abstract

The realization of this case analysis was to know if "The Savings and Credit Cooperative Calceta Ltda. Bolívar Canton analyzes the financial risks under the regulations of the Superintendency of Popular and Solidarity Economy in the years 2016 and 2017. With the realization of this case analysis it was possible to determine that the Cooperativa de Ahorro y Crédito Calceta Ltda, complies with the laws and regulations determined by the Popular and Solidarity Economy Superintendency, that is why it has been in the market for 43 years. The credit portfolio is the main asset for the cooperative, since it provides four credits that are consumer, microcredit, housing and the Human Development Bond, but for the granting of these financial products, the cooperative must evaluate its financial risks constantly, not only to maintain a balanced economic situation but because they must submit monthly to the superintendence, since it is their control body, and in case their financial risks are very high the cooperative must have a strategic or contingency plan. The Savings and Credit Cooperative Calceta Ltda, during the 2016 and 2017 study years, maintained the controlled financial risks, which are credit, liquidity, market and asset laundering. The financial risks resulted in a low level, although the cooperative increased the amount of credits granted in 2017, and this is the result of following the regulations of the Superintendence of Popular and Solidarity Economy, solidifying the cooperative in the market