Impactos da pandemia de covid-19 nas demonstrações contábeis de duas cooperativas de crédito do SICOOB em João Pessoa – PB

Abstract

Among the most varied affectations experienced in the current pandemic scenario, this study has as its theme the impacts of the Covid-19 pandemic on the economic performance of credit cooperatives, more specifically the time frame from 2018 to 2020, whose object of study is delimited to the financial statements of two credit cooperatives of the Brazilian Financial Cooperative System (Sicoob), located in João Pessoa, Paraíba (PB). Given this context presented, the objective of the research is to evaluate, as a basis in the financial statements from 2018 to 2020, the impact of the Covid-19 pandemic on the growth of the number of assets of the Sicoob credit cooperatives. With this, from the vertical and horizontal analyses, and the calculation of the economic and financial indices of the statements of the cooperatives, it is believed that it is possible to verify the respective qualitative and quantitative changes in the period from 2018 to 2020, aiming to relate the results obtained to the scenario of economic recession resulting from the Covid-19 pandemic. Regarding the methodology, this is a quantitative and qualitative approach, of descriptive nature, occurring through a documentary and bibliographic research, having as object of study the financial statements of the Credit Cooperative of Free Admission of Paraíba – Sicoob Paraíba; and the Mutual Credit Cooperative of the Servants of the Federal Institute of Education, Science and Technology of Paraíba - Sicoob Centro Nordeste. The results reveal that a horizontal analysis (AH) and vertical analysis (AV) of the surplus or loss statement (DSP) and balance sheet (BP) of the accounting of cooperatives show the significant expansion of the allocation of surplus to the Legal Reserve, causing to increase their net worth (PL) and, collaterally, by circumventing the evasion of resources from the entities, their assets. Revealing a possible extension of maturities for credit operations sold to individuals and legal entities by the two cooperatives, and can be attributed to uncertainties as to the possibility of paying their bills in the short term in times of pandemic covid-19.