Private banks

Banco Coopnacional

Balance sheet and official indicators reported to the Superintendencia de Bancos, as of July 31, 2026. The figures are the regulator's bulletin's: this profile orders them, it does not produce them.

Risk rating: AAA- as of December 2025, by Union Ratings S.A., as published by the Superintendencia de Bancos.

RUC: 0990459444001

Assets: $261.2 M
Public deposits: $221.3 M
Loan book: $28.5 M
Period result: $513 k

What its balance sheet is made of

As of July 31, 2026

Where the money is placed

Loan book $28.5 M 10.9%
Investments $184.3 M 70.6%
Available funds $40.1 M 15.3%
Rest of the assets $8.4 M 3.2%

Where it comes from

Sight deposits $114.6 M 44.0%
Term deposits $104.8 M 40.2%
Own equity $34.7 M 13.3%
Other liabilities $6.6 M 2.5%

The two bars answer the two questions of any balance sheet. The first, where the money is placed: credit lent out, investments in paper and the cash available to respond immediately. The second, where it comes from: what the public deposits at sight or at term, what the institution owes other institutions and what is its own capital.

The proportion between sight and term says a lot about the funding: term deposits are more stable but cost interest; sight deposits are nearly free but can leave tomorrow. And on the asset side, the more the loan book weighs against the investments, the deeper the balance sheet sits in the business of lending.

So far this year it carries income of $7.6 M against expenses of $7.1 M: that is where the headline result of $513 k comes from.

Who it lends to

Gross loans $30.6 M

Productive $27.2 M 89.1% Segment delinquency: 0.0%
Microcredit $2.8 M 9.2% Segment delinquency: 0.3%
Consumer $315 k 1.0% Segment delinquency: 16.2%
Real estate $204 k 0.7% Segment delinquency: 0.0%
COVID-19 refinanced and restructured $87 0.0%

Credit is not one thing: the bulletin breaks it down by segment, each with its risk and its price. Here the productive segment dominates, with 89.1% of the placed loans.

Each segment's delinquency, computed by the supervisor, shows where it gets paid well and where not: productive credit tends to fail little, consumer lending and microcredit more, and that difference is what explains the price each borrower pays.

Gross loans by segment (accounts 14xx of the balance sheet, before provisions): that is why the sum, $30.6 M, differs from the net loan book in the header, $28.5 M.

The official indicators

Computed by the Superintendencia de Bancos

This page does not compute these 15 indicators: the supervisor itself publishes them with its methodology, and here they are ordered the way an analyst reads them, from solvency to liquidity. Each carries its explanation, its formula and its subsystem's aggregate figure alongside, for comparison. None is a grade or a rating: they are photos of one specific month, best read together and in context.

Solvency

Net capitalization index 12.4% The institution’s capital cushion, adjusted for non-earning assets: how much free equity remains per 100 dollars of assets once the unproductive deadweight is discounted. FK ÷ FI, per the supervisor’s methodology · its subsystem as a whole: 9.1%
Nonperforming loans over equity 0.2% How much of the equity would be consumed if the whole damaged loan book proved uncollectible and no provisions existed. It measures how heavily delinquency weighs against own capital. Nonperforming loans ÷ equity · its subsystem as a whole: 22.2%
Equity over immobilized assets 2018.3% How many times equity covers the assets that generate no income (delinquency, foreclosed goods, premises). Above 100%, own capital absorbs everything immobilized. (Equity + results) ÷ immobilized assets · its subsystem as a whole: 401.0%

Loan book quality

Total loan delinquency 0.2% Of every 100 dollars lent, how many are past due or have stopped earning interest. It is the most direct measure of loan book quality. Nonperforming loans ÷ gross loans · its subsystem as a whole: 3.1%
Coverage of problem loans 3512.0% How much money the institution has provisioned against troubled credits. Above 100% means provisions cover that entire book. Provisions ÷ nonperforming loans · its subsystem as a whole: 213.4%
Earning assets over the total 92.9% How much of the assets generate income (healthy loans and investments) against the part that does not: offices, goods received in payment or loans in arrears. Earning assets ÷ total assets · its subsystem as a whole: 92.4%

Profitability

Return on equity (ROE) 2.5% How much the institution has earned so far this year per 100 dollars of its owners’ or members’ equity. Period result ÷ average equity · its subsystem as a whole: 14.0%
Return on assets (ROA) 0.4% The same measured against everything the institution manages, own or third-party: how much every 100 dollars of assets yields. Period result ÷ average assets · its subsystem as a whole: 1.4%
Intermediation margin over assets 0.2% What the pure business of taking and lending leaves, operating cost already paid, per 100 dollars of assets. It can be negative when operations cost more than the financial margin yields. Estimated intermediation margin ÷ average assets · its subsystem as a whole: 1.2%

Efficiency

Operating cost over margin 93.2% How much of the margin the financial business leaves gets consumed in salaries, offices and technology. Near 100% means operations eat the margin. Operating expenses ÷ financial margin · its subsystem as a whole: 74.5%
Operating cost over assets 2.7% The cost of keeping the institution running, measured against its size: how many dollars of annualized operating expense per 100 of assets. Estimated operating expenses ÷ average assets · its subsystem as a whole: 3.6%
Personnel cost over assets 1.1% The share of that cost that goes to payroll. Compared among institutions of the same size, it shows who runs heavier structures. Estimated personnel expenses ÷ average assets · its subsystem as a whole: 1.1%

Liquidity and funding

Immediate liquidity 25.3% What share of the deposits that can be withdrawn at any moment it could serve today with the cash it has available. Available funds ÷ short-term deposits · its subsystem as a whole: 17.8%
Financial intermediation 13.9% How much of what the institution takes in deposits it has turned into loans. It is the pulse of its trade: gathering savings to lend them. Gross loans ÷ sight and term deposits · its subsystem as a whole: 88.9%
Yield of the performing loan book 7.9% The effective rate the healthy loan book is yielding the institution: the average price at which its credit is placed. Income from performing loans ÷ average performing loans · its subsystem as a whole: 11.1%

The full balance sheet (assets $261.2 M, liabilities $226 M, equity $34.7 M) satisfies the bulletin's accounting identity: the period result, $513 k, is exactly assets minus liabilities minus equity.

See the whole financial system, banks and cooperatives side by side

Its historical series

2003–2026

Assets · year-end close (millions)

35.4

261

2003 2007 2011 2015 2019 2026

See the full series

2003: 35.4
2004: 54.6
2005: 66
2006: 66.2
2007: 87.5
2008: 99.6
2009: 108
2010: 124
2011: 145
2012: 157
2013: 169
2014: 177
2015: 165
2016: 168
2017: 186
2018: 188
2019: 187
2020: 190
2021: 203
2022: 203
2023: 207
2024: 222
2025: 236
2026: 261

Public deposits · year-end close (millions)

27.9

221

2003 2007 2011 2015 2019 2026

See the full series

2003: 27.9
2004: 44.4
2005: 49.1
2006: 45.6
2007: 64.1
2008: 73.9
2009: 82.5
2010: 96.8
2011: 124
2012: 132
2013: 143
2014: 150
2015: 137
2016: 138
2017: 154
2018: 154
2019: 153
2020: 156
2021: 168
2022: 167
2023: 170
2024: 183
2025: 197
2026: 221

Loan book · year-end close (millions)

19.2

96.8

28.5

2003 2007 2011 2015 2019 2026

See the full series

2003: 19.2
2004: 29.1
2005: 33.8
2006: 29.1
2007: 30.1
2008: 29.4
2009: 23.5
2010: 27.7
2011: 30.4
2012: 26.5
2013: 22.8
2014: 22.4
2015: 21.1
2016: 23.8
2017: 36.7
2018: 96.8
2019: 84.9
2020: 93.4
2021: 89.8
2022: 81
2023: 66.9
2024: 28.3
2025: 33.9
2026: 28.5

The three curves together tell the bank's biography: how its size grew, how much of that expansion the public financed with its deposits and how much ended up turned into credit. When the three move in step, the business is the classic one of intermediating; when they part ways, something changed in the model.

Series harmonized by the Superintendencia de Bancos to the current chart of accounts, so the years are comparable with each other.

Where its deposits sit

1 cantons · 292,742 accounts

Guayaquil Guayas $222.7 M

The Superintendencia's territorial report breaks down each bank's deposits by canton. Banco Coopnacional holds public deposits in 1 cantons, spread across 292,742 accounts; above, the cantons where it holds the most.

Tax status (SRI)

updated September 4, 2026

RUC status: Active

Phantom taxpayer: No
Nonexistent transactions: No

Tax regime: General regime The set of rules under which it files its taxes
Required to keep accounting books: Yes
Withholding agent: Yes When paying third parties, it withholds taxes and remits them to the SRI
Special taxpayer: Yes Designated by the SRI for its size, with additional filing obligations
Start of activities: March 23, 1979

Establishments · 14 registered, 10 open

HEAD OFFICE Guayas / Guayaquil / Febres Cordero / Capitan Najera 4210 y Yaguachi Open
Guayas / Guayaquil / Urdaneta / Gomez Rendon 1725 y Lizardo Garcia Open
Guayas / Guayaquil / Garcia Moreno / Maracaibo 1912 y los Rios Open
Guayas / Guayaquil / Bolivar (Sagrario) / 6 de Marzo 1219 y Alcedo - Colon Open
Guayas / Guayaquil / Bolivar (Sagrario) / 6 de Marzo 1215 y Alcedo Open
Guayas / Guayaquil / Febres Cordero / Yaguachi 606 y Angel Silva - Capitan Najera Open
Guayas / Guayaquil / Sucre / Gomez Rendon 2324 y Lizardo Garcia Open
Guayas / Guayaquil / Garcia Moreno / Maracaibo 1907 y los Rios Open
Guayas / Guayaquil / Sucre / Gomez Rendon 2322 y Lizardo Garcia Open
Guayas / Guayaquil / Garcia Moreno / Chavez Franco Solar 001 y Esmeraldas - los Rios Open
Guayas / Guayaquil / Garcia Moreno / Maracaibo 1907 y los Rios Closed
Guayas / Guayaquil / Sucre / Lizardo Garcia 1805 y Gomez Rendon Closed
Guayas / Guayaquil / Bolivar (Sagrario) / 6 de Marzo 1221 y Alcedo Closed
Guayas / Guayaquil / Sucre / Gomez Rendon 2320 y Lizardo Garcia Closed

Tax status according to the public records of the SRI (Servicio de Rentas Internas, the national tax authority). The risk designations are the SRI’s, not a rating by this site: phantom taxpayer means the SRI considers the company to have no real activity at its declared address, and nonexistent transactions means it invoiced operations the SRI determined never took place.

Where it operates

It has 10 open establishments in Guayas, plus 4 closed.

Cantons of the province. Each canton links to its listing. Boundaries: geoBoundaries (CC BY 4.0).

Cantons with a presence

Guayaquil head office 10 locations

Establishments declared to the SRI (Servicio de Rentas Internas, the national tax authority), updated 2026-09-04. The location is the province and canton on record, not each site’s exact address.

How to read this profile

Source: the financial bulletin of the Superintendencia de Bancos, as of July 31, 2026. Assets are account 1 of the balance sheet; deposits, obligations with the public (account 21); loans, account 14 (net of provisions; the segment breakdown uses gross 14xx accounts). Indicators are the ones published by the supervisor itself, shown as is; the one comparing equity against immobilized assets is omitted when those assets turn negative and the quotient loses meaning. Balances change every month: this profile updates with each new bulletin.

The RUC matches the SRI's public RUC registry, which is also where the tax status and the establishments come from: they are the institution's fiscal record, distinct from its supervisor's bulletin, which is why they may not say the same. The registry does not publish the special regime, the reason for a suspension or the phantom-taxpayer and nonexistent-transaction designations: those fields are omitted rather than assumed.

Financial information from the public bulletins of Ecuador's superintendencies · where this data comes from