The Credit Portfolio and Its Impact on the Liquidity of Savings and Credit Cooperatives Segment 3, Province of Chimborazo, Case: San Miguel de Pallatanga Cooperative, 2017–2019

Abstract

The objective of this research is to analyze the credit portfolio and its impact on the Liquidity of the Savings and Credit Cooperatives Segment 3, Province of Chimborazo, during the period 2017–2019 Case: Cooperativa San Miguel de Pallatanga. The design of this research refers to a set of systematic and empirical processes, since the diagnostic processes are dynamic and evolutionary, which allowed the information to be quantitative in nature, further allowing deriving a deductive thinking scheme based on the logic and reasoning of the researcher. After analyzing the accounting balances disclosed in the 2017–2018 and 2019 Statements of Financial Position, the joint liquidity calculation was proceeded to the financial analysis from which the highest liquidity indicator registered in the Cooperativa San Jorge LTDA corresponding to a greater capacity for responding to immediate cash requirements by its depositors or reserve requirements, followed by Cooperativa San Miguel de Pallatanga, Cooperativa Nueva Esperanza LTDA, and Cooperativa Minga LTDA. In addition, according to the data obtained in 2019, the San Miguel de Pallatanga Cooperative reports 100% non-payments in the priority commercial portfolio, which indicates that the institution has serious problems to recover the priority commercial loan portfolio.

Keywords

• credit portfolio, liquidity, cash-outs, financial analysis, savings and credit cooperatives.