Análisis del impacto financiero por la implementación de la nueva segmentación de crédito establecida por la junta de la política monetaria y financiera, resolución No. 43-2015-f, en las COAC del segmento 1 de la ciudad de Quito, periodo 2015-2018.

Abstract

The objective of this academic article is to be able to analyze the financial impact that credit unions had due to the new segmentation, identifying in monetary terms the increase or decrease in their main accounts, allowing in turn, a focus of need and demand of new credits for financial growth. The study considered a descriptive, explanatory and inductive-deductive research methodology in a sample of 7 cooperatives in the Quito's city. Concluding that the financial impact on the COACs of segment 1 (Savings and Credit Cooperatives whose assets exceed USD $ 80,000,000 eighty million dollars) was in the first instance positive, since in the main accounts such as equity and income they had a gradual increase and significant during the 2015-2018 period.