Análisis de la solvencia y patrimonio técnico de la cooperativa de ahorro y crédito “Juventud Ecuatoriana Progresista Ltda”.

Abstract

The present research work is developed in the analysis of the Monetary and Financial Organic Code in Ecuador, which the Article 190 emphasizes one of the main indicators that must be presented in a mandatory way to the financial system as the solvency and technical patrimony. It is important to be clear about the definitions and the procedure for the calculation of each indicator. For the execution of the technical part, the financial statements of an institution in this case those which belong to the popular and solidary financial sector are required in order to know how the administration of the entity is managed through the management of its resources. To carry out the research and execution of the practical case, the analytical, descriptive and scientific methodology was used, which required information on the general balance and the status of losses and profits for the month of November 2018 in the Cooperativa de Ahorro y Credito Juventud Ecuadorian Progresista. The results establish that the company has enough amount of patrimony to cover possible risks, which have a high level of solvency of 11.08%, which measures how the patrimony could respond to risky assets and contingents through favorable results and values, it can be corroborated that the institution mentioned before is one of the most solvent company in the country.