Efecto financiero de las cuentas por cobrar por motivo de la pandemia COVID 19, respecto a los préstamos bancarios, en las cooperativas de ahorro y crédito ubicadas al norte del Distrito Metropolitano de Quito, en el año 2021.

Abstract

The pandemic was a fact that left several conditions in various aspects, among them one of the most relevant was the economic crisis that affected the world, for this reason the financial entities were entities that were strongly affected; The present study will be based on identifying the actions that were carried out within the Savings and Credit Cooperatives, regarding the high levels of delinquency that arose due to the credits that were granted to clients before the confinement that produced the pandemic; In this context, in the present investigation the descriptive and explanatory research methods were applied since it contributed to the collection of precise and necessary information through primary sources and surveys carried out towards the entities, which contributed to the research process, resulting in that the smaller segment Cooperatives became extinct due to lack of liquidity at that time, while the higher category Cooperatives managed to stabilize thanks to the implementation of the Humanitarian Support Law, which was created by the Government in order to help both clients as well as financial entities, in this way it prevented people who obtained loans from falling into arrears, thus providing a payment facility in terms of the increase in the term established for the debts to be settled. In this way, it was obtained that most of the Cooperatives managed to stabilize economically and the debts that the clients had could be recovered for the most part.