ÍNDICE DEL RIESGO DE MOROSIDAD EN LOS MICROCRÉDITOS SIMPLES; CASO COOPERATIVA DE AHORRO Y CRÉDITO CHONE LTDA.: Artículo de revisión bibliográfica

The delinquency rate is the percentage of the total unproductive portfolio compared to the total gross portfolio. Which we can qualify as a risk that is caused by the delay in complying with the payment. The time of said delay generates an interest in default. This article analyzed the default risk index existing in the payment of simple microcredits in financial institutions. Determining that delinquencies are a risk present in the financial system, the increase in the delinquency index is a signal that warns of a possible financial crisis, therefore a significant increase in delinquencies must be strictly evaluated, which can cause a profitability problem and liquidity, would even translate into the generation of losses and deficits in provisions. In this sense, a savings and credit cooperative that is beginning to suffer deterioration in its loan portfolio may suffer its profitability by increasing the proportion of loans with unpaid interest. Keywords: Risk, default, simple microcredits, financial institutions.
El índice de morosidad es el porcentaje de la cartera total improductiva frente a la cartera total bruta. El cual se califica como el riesgo que es causado por la tardanza en el cumplimiento del pago. El tiempo de tardanza origina un interés por mora. El presente artículo analizó el índice del riesgo de morosidad existente en el pago de los microcréditos simples en las instituciones financieras. Determinando que la morosidad es un riesgo presente en el sistema financiero; el incremento del índice de la morosidad es una señal que advierte una posible crisis financiera, por lo que debe estar estrictamente evaluado, un aumento significativo en la morosidad puede provocar un problema de rentabilidad y liquidez, incluso se traduciría en la generación de pérdidas y déficit de provisiones. En este sentido, una cooperativa de ahorro y crédito que empieza a sufrir un deterioro de su portafolio de créditos puede ver perjudicada su rentabilidad al aumentar la proporción de créditos con intereses no pagados. Palabras clave: Riesgo, morosidad, microcréditos simples, instituciones financieras. Abstract The delinquency rate is the percentage of the total unproductive portfolio compared to the total gross portfolio. Which we can qualify as a risk that is caused by the delay in complying with the payment. The time of said delay generates an interest in default. This article analyzed the default risk index existing in the payment of simple microcredits in financial institutions. Determining that delinquencies are a risk present in the financial system, the increase in the delinquency index is a signal that warns of a possible financial crisis, therefore a significant increase in delinquencies must be strictly evaluated, which can cause a profitability problem and liquidity, would even translate into the generation of losses and deficits in provisions. In this sense, a savings and credit cooperative that is beginning to suffer deterioration in its loan portfolio may suffer its profitability by increasing the proportion of loans with unpaid interest. Keywords: Risk, default, simple microcredits, financial institutions. Información del manuscrito:Fecha de recepción: 03 de agosto de 2020Fecha de aceptación: 19 de agosto de 2020Fecha de publicación: 16 de noviembre de 2020