El nivel de morosidad y las provisiones de la cartera de créditos en las Cooperativas de Ahorro y Crédito reguladas por la Superintendencia de Economía Popular y Solidaria Segmento 2

Abstract

This research work entitled "The level of delinquency and provisions of the loan portfolio in credit unions regulated by the Superintendency of People's Economy and Solidary Segment 2", focuses on the analysis of the indicators of the level of delinquency And provisions of the loan portfolio of the savings and credit cooperatives of segment 2 at the national level, a sector where there is a common problem which is a very high level of non-performing loans with a low percentage of loan portfolio coverage at risk of Mainly due to the failure to implement an adequate portfolio management and management model. The cooperative sector in Ecuador has become an important engine of the popular and solidarity economy, providing support to small and medium entrepreneurs in order to develop and boost their economic activities, making it very important to find and implement tools which allow it to achieve an adequate efficiency of its credit and collection processes.