Descripción de los indicadores financieros de las entidades del sistema financiero nacional caso banco de Machala periodo 2017.

Abstract

With the present investigative work, we intend to make a description of the main financial indicators that entities of the national financial system must present; in the development part the definitions of each indicator and its procedure for the calculation are presented; for the preparation of the case study, the financial statements of Banco de Machala were required, in order to know how the resources of the aforementioned entity have been managed. In order to comply with the indicated, a descriptive research technique of a bibliographic nature was used; For this purpose, the balance sheet and income statement of Banco de Machala for the 2017 period was used and the capital, profitability and liquidity indices were calculated. The results indicate that the bank has a good level of solvency which implies favorable results for an economic development against third parties, however the profitability indicators (ROA and ROE) have been located below the average of the private banking system; In addition, the entity presents stability to possible financial problems.