Efecto de la aplicación en artículo 12 de la Ley orgánica de apoyo humanitario para la reprogramación de obligaciones crediticias en las cooperativas de ahorro y crédito del segmento 4 del sector de Guamaní, San Fernando en el año 2020.

Abstract

This research work was focused on article 12 of the Organic Law of Humanitarian Support for the reprogramming of credit obligations in Savings and Credit Cooperatives, from which resolution No. 587-2020-F was derived, with the objective of establish certain guidelines that the Financial Institutions should follow at the time of their application. Thus, it was evident that the vast majority of the Financial Institutions considered the resolution as a beneficial factor to balance the economic and financial situation. However, it is important to point out that the loans that were granted with the greatest frequency were productive loans and consumer loans, therefore, after the health emergency, they were the ones that were most affected, thereby requiring Cooperatives to carry out credit rescheduling. to its debtors. It was observed that more than half of the sample that was presented for the analysis of the aforementioned article, ratified that training was carried out for their heads of credit, indicating that there was a minimum percentage of Institutions that did not do so, thereby generating a Irrelevant risk at the time of applying the resolution. It is important to reveal that the Financial Entities gave flexibility to make modifications to their credit manuals, concluding that the initiative for rescheduling was on the part of the administration rather than the partners. After the study carried out, it was observed that three types of rescheduling were established, of which only restructuring and deferral were applied. It is essential to point out that of the total portfolio of consumer and productive loans, only a maximum of 50% was reprogrammed. Due to the state of exception that COVID-19 caused, the Institutions were forced to open up electronic means to receive requests, documentation and approval of the reprogramming, indicating that such process did not take them more than one hour, indicating That for credit approval they considered the items of: payment capacity, job stability, portfolio rating and debt amount, it is worth mentioning that they applied an extension of terms from 31 to 60 days for rescheduling. The resolution is clear at the time of informing that no extra item should be added and with the indicated dates of credit rescheduling, from what could be evidenced, is that more than 60% complied with the above, however, a minimum percentage defaulted with the established measures. Regarding the maturity of the portfolio and accelerated provisions during the application of the resolution of the Humanitarian Support Law for loan rescheduling, an improvement was seen in a proportion of 50% of consumer and product loans.