Análisis de la solvencia en relación al valor que posee en su patrimonio técnico las instituciones del sistema financiero ecuatoriano.

Abstract

A financial institution is an entity that has the power to carry out monetary transactions, such as investments, loans and deposits, that is why the entities that monitor the banks or any institution in the financial sector, have taken measures in the restructuring of the norms that regularize each subject. They must have a minimum technical patrimony in relation to the assets and contingencies for risk to safeguard the liquidity either in new banks or those already established several years ago, and it must be considered that the entity has managed and complied adequately according to the law to maintain a minimum capital and protect its solvency in order to carry out the transactions that will be carried out in the future. Solvency is the ability to pay within an economic year to provide security to its customers, promoting investment in large and small businesses in which the financial level of the population can be improved by an institution in the financial sector. The Technical Patrimony is the indicator that shows us how is the solvency of a bank in a certain date that is required to know, and is formed of the social capital, premiums in stocks, reserves, patrimonial contributions, surplus and the result given in an accounting period, and must maintain 4% of the bank's total and contingent assets, although it may be different if requested and requested from the Superintendence of Banks, and this percentage may be subject to change.