Análise do termômetro de solvência de uma instituição financeira

Abstract

In order to the constant financial crises in the world, several companies are affected, compromising their stability before the market. The solvency analysis emerges as a tool with the purpose of assisting the company’s management, therefore the objective of this work was to analyze the Kanitz Solvency Thermometer applied in a financial institution, Banco Bradesco SA, with the purpose to understand the real economic - financial situation of a bank. For the accomplishment of this paper, the methodology used was quantitative descriptive research, through the case study using the elaboration of a Solvency Analysis. It is worth mentioning that the research uses the Kanitz Thermometer Model, collecting data by financial statements between the first three trimesters of the year 2018. After the analysis of the calculations and the application of the model studied, the thermometer theoretically presents a variation between -7 to 7, but the following values were found in the application of the formula in the respective quarters: 8.38, 8.50 and 8.51, showing the results of the company. It can be stated that the bank studied is in a solvency situation, in other words, it has sufficient conditions to meet its obligations.