Análisis de la solvencia del Banco del Austro con respecto al valor que posee en su patrimonio técnico.

Abstract

This paper will be centralized on Solvency and Technical Patrimony of financial institutions, since for decades, the financial industry has known cases of risks regarding the issue of Solvency and Technical Patrimony said cases treated in the Basel Accords "I, II and III" in Europe in the years 1988, 2004 and 2010 respectively. However, it was possible to take measures to restructure the regulatory standards of the financial industry. In Ecuador, According to Article 190 of the MONETARY AND FINANCIAL ORGANIC CODE of 2014, the banking entities of the Ecuadorian system must maintain for solvency, a minimum ratio of 9% between the technical equity and the weighted sum of the contingent assets, while the entities of the popular economy and Solidarity, should consider a minimum ratio of 4%. The objective of this paper is to analyze a case of Solvency and Technical Patrimony of Banco del Austro. The inductive method is used and the information was acquired from the bank's official website and tabulations were made to summarize the results analyzed.