Análisis de las tablas de amortización utilizadas en el Ecuador y su incidencia en los créditos otorgados.

Abstract

This research paper describes the amortization tables used in Ecuador, the financial system is considered one of the most important factors for the development of a country's economy as it grants loans to the stock market. Thus, the determination of the forms of payments is quantified through the preparation of a depreciation table applying methods such as German, French depends on the policy of the entity. In the content of the work each of them is analyzed and to define which is the most appropriate to acquire a loan and interfere with the interest of both the borrower (the applicant) and the lender (the financial entity). The management of accounts payable is the source susceptible of financing, likewise, the logic of loan portfolios is perceived, which belongs to the current assets of financial institutions, as the most specific item since a low credit portfolio increases the financial risk, based on this criterion, the benefits are measured to channel new credits whose purpose is to verify the creditworthiness of the clients, the Central Bank of Ecuador sets an active and passive rate that regularizes the interest that must be collected and the insurance deduction for any type of loss of the debtor. Regarding the development of the work is constituted with theoretical bases that describe the amortization method, likewise exemplify its elaboration, the methodology that is applied for this work is the qualitative and quantitative method.