Análisis de la cartera de crédito de la Cooperativa de Ahorro y Crédito “Padre Julián Lorente”, periodo 2017 – 2021
The study of the loan portfolios of financial institutions is crucial for the identification of risks, variations, and other factors that may affect the institution's operations in the short, medium, or long term. Therefore, the purpose of this research is to analyze the credit portfolio of &qu...
محفوظ في:
| المؤلف الرئيسي: | |
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| التنسيق: | bachelorThesis |
| اللغة: | spa |
| منشور في: |
2023
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| الموضوعات: | |
| الوصول للمادة أونلاين: | https://dspace.unl.edu.ec/jspui/handle/123456789/26504 |
| الوسوم: |
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إضافة وسم | الملخص: | The study of the loan portfolios of financial institutions is crucial for the identification of risks, variations, and other factors that may affect the institution's operations in the short, medium, or long term. Therefore, the purpose of this research is to analyze the credit portfolio of "Padre Julián Lorente" Credit Union from 2017 to 2021. The methodology applied in this study is descriptive with a mixed approach to evaluate data from five years, within which, there was a pandemic phase caused by Covid-19. The main results manifest that the loan portfolio showed a favorable evolution with an upward trend in all the years under consideration; thus, it was demonstrated that resources were managed adequately and that there was an optimal asset structure. Likewise, it was shown that the type of loans most demanded was personal loans. By applying the financial indicators established by the Ecuadorian Superintendency of Popular and Solidarity Economy, which is the main supervisory authority of credit unions, it was found that the institution managed acceptable levels of delinquency rates in its entire credit portfolio during the studied period, the highest rate, 2.46%, was presented in the last year of analysis; specifically, microcredits presented higher delinquency rates, emphasizing the year 2017 with 5.11% and 2021 with 3.92%. Regarding the coverage of provisions for the nonperforming loan portfolio, high protection is evidenced with values above 100%, which indicates that the institution has provisioned efficiently. Finally, based on information collected through an interview, strategies focused on maintaining favorable delinquency rates and helping the institution achieve an ideal economical and financial development were designed. Given these points, it is concluded that "Padre Julián Lorente" Credit Union presented a productive loan portfolio with delinquency rates that did not represent a high risk for the institution during the period studied. |
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