Análisis de los indicadores de liquidez, capital, patrimonio y normas que regulan las entidades del sistema financiero del Ecuador.

Abstract

This paper refers to the determinants of a cash flow analysis, capital and economic asset; which was able to demonstrate that the financial indicators directly influence the financial analysis of the banking entities since these are instruments that allow you to analyze each item, and to obtain information for a proper decision-making; resulting on changes the criteria by which objectives are achieved. This research analyzes and shows that the indicators should be easy to read and interpret for the board of directors, in terms of the liquidity measures, the solvency that owns the entity to cover their short-term obligations, related assets with liabilities; the formula return over equity is a measure of the leveled and/or profit rate per dollar of investment in assets provided to the equity structure. Therefore, the integrated financial system used by private banks, public, also a set of financial institutions and markets should be on the alert about such changes which can bring the reform of the International Monetary and Financial Code of Ecuador. From a broader perspective, these criteria are based on the information on financial markets, and dinamized by mechanisms provided by the superintendency of banks and insurance. Finally, in this work is appreciated that the financial sector represents a strategic overview to boost the development and economic growth of Ecuador, the financial analysis is intended to amend the balance between risk and liquidity.