Encaje bancario y su efecto en los bancos privados del sistema financiero nacional.

Abstract

This work was developed with the objective of analyzing the banking reserve and its effect on the private banks of the national financial system, elaborating the correct process for its accounting record. The reserve is a measure that immobilizes part of the deposits and any public or private financial institution must apply. It also helps in some way to curb inflation in a country, since it is a macroeconomic measure. The methodology that was carried out, is qualitative, since, the bibliographic approach was used, to collect all the information that taxes the object of study and for the resolution of the practical case, the systemic, rational analytical-quantitative method, due to that this type of banking operation involves an orderly process. The correct accounting record, help so that the entities can have control of the balance of reserve reserves that they keep in the current accounts and make the appropriate adjustments. The results obtained were that, it is a decision that takes the highest monetary authority, the same one that starts from the foundation of the monetary politics, that is why, based on the liquidity indexes that the banks have, the resolution is determined to increase or decrease the levels of retention of reserve, since, it looks for that, the bank uses these resources, for sources of loans especially to the productive sector.