Suficiencia patrimonial de cuatro grandes instituciones financieras del Ecuador, durante el año 2018.

Abstract

The implementation on banking supervision was generated by the financial crisis that occurred in the developed countries of the world and in Latin American countries, which caused the International Monetary Fund and the World Bank to analyze new financial reforms in which the central banks are They worried about opting for emergent measures to control the financial system by executing the proposals of the Basel Committee on Banking Supervision, adapting it in some countries according to their financial regulation The financial entity must have enough equity to solve the risks, since it is the one that defines the maximum value that the risk assets of an entity can reach. The technical heritage is of importance for the institutions of the banking system because it allows us to know the ability to take risks against the different changes in the economy of the country and thus protect the deposits of the users. The technical heritage consists of two parts: primary technical heritage and secondary technical heritage. The solvency within the financial analysis evaluates and makes a diagnosis of the company's ability to pay to meet its debts and financial obligations. The objective of this research work is to focus on the banking sector in Ecuador, the application of financial regulations through the necessary instruments for the calculation of capital adequacy. The research is structured as follows, background related to solvency in Latin American countries, and at the national level as affected by the financial crisis. In addition to concepts on solvency and technical heritage, culminating with an example of how values.