Análisis del impacto de la limitación de tasas activas y tarifas por servicios en los indicadores de rentabilidad, calidad de cartera y liquidez de las siete cooperativas de ahorro y crédito más grandes del país, y aplicación de una metodología para determinar la tasa de interés activa.

摘要

The aim of this thesis is to know if the limitations of active interest rates and tariffs by services, affects the more important financial indicators of the seven greater cooperatives of the country, controlled by the Superintendency of Banks and Insurances; as well as, todetermine if the interest rate for savings is relevant for the fixation of an appropriate interest rate for the credits. The results showed that these entities were significantly affected. Nevertheless, the fiscal income and the public spending increased, and with them the liquidity and the deposits of the analyzed entities, allowing the increase of the credit portfolio and compensate the lost income. The contribution to the present investigation was the application of a methodology that allowed it to obtain an appropriate active interest rate for each entity and compared it with the interest rate which they charge for the credit operations at present. The results emphasized the importance of setting technically the interest rates for savings, providing a suitable structure for the portfolio in the different segments of credit, and a permanent control of the variables that influence the requirement for a greater active interest rate.