Efectos en la aplicación de la resolución N° 609-2020-F, (Junta de Regulación Monetaria y Financiera). Referente a la calificación de activos de riesgo y constitución de provisiones por parte de las entidades del sector privado bajo el control de la superintendencia de bancos ubicadas en Ecuador en los periodos 2020-2021.

Abstract

This study deepens the analysis of the rating of risk assets and the constitutions of provisions by private sector entities under the control of the Superintendence of banks located in Ecuador. It is important to know that Ecuador was the third country most affected by the COVID 19 pandemic is one of the most important to determine the effects it caused on the risk rating and on the constitution of provisions. This academic article tries to know the effects that there were in this new resolution N° 609-2020-F, where we take into account the most important points of the general rule for the institutions of the financial system and resolutions that had been given before the current resolution, in order to know what benefits had the clients who had outstanding debts.