Efectos en la aplicación de la resolución Nº574-2020-F (Junta de Regulación Monetaria y Financiera) referente a la norma para la gestión del riesgo del crédito en las cooperativas de ahorro y crédito ubicadas en el DMQ, en los periodos 2020-2021.

Abstract

The credits granted by savings and credit cooperatives are a benefit for taxpayers today, since there are credits that generate support such as productive credit or microcredits, which serve for economic reactivation for companies or small businesses, Credits can be granted by banks, but for borrowers these interest rates are not very beneficial, so most people prefer to make loans in cooperatives. This investigative work is informative in nature of the cooperatives of segment 3, which have granted loans and how they were handled before Resolution No. 574-2020-F, since before said resolution the government in the presence of the health crisis that faced The country issued Resolution No. 568-2020-F, this was a transitory provision which mentioned that the credits that have been defaulted would be recognized as restructured, in this exceptional and temporary way due to pandemic reasons, they maintained their qualification and granted periods This provision was only valid for 2 months by grace. Resolution No. 574-2020-F, provides that they must submit the rating of the loan portfolio until December 31, 2020, an analysis of the provisions of said resolution indicates the deadlines in which they must submit; There is a provision that excess provision cannot be reversed without the authorization of the Superintendence of Popular and Solidarity Economy, this causes a delay in their reversal.