Las mejores prácticas de patrimonio técnico aplicadas a los bancos del Ecuador, un análisis comparativo.

Abstract

This thesis analyzes the financial disposition of technical patrimony of countries in the region and the banking regulations of Ecuador; as well as the recommendations of specialized entities, with the aim of proposing guidelines that collect the best practices and evaluate the effects of their implementation on the technical patrimony of the country's banks. In the analysis, it was identified that the requirements and composition of the technical patrimony vary in different countries and it is the responsibility of the competent authorities to set the appropriate capital conditions for the different financial environments. In this context it was considered, in the patrimonial indicators for the month of June 2020 of the 24 banks of the financial system, the defined proposal related to the exclusion in the conformation of technical patrimony, of accounting accounts that do not have the immediate capacity to absorb losses, showing that there are no relevant effects on the solvency coefficients; However, it is imperative that the technical patrimony of the banking entities is made up of quality capital and with the items that allow covering the risks inherent to the banking business.