LA TITULARIZACIÓN DE ACTIVOS Y SU AFECTACIÓN PATRIMONIAL EN EL FIDEICOMISO, PRINCIPALES PROBLEMAS E IMPLEMENTACIÓN

Abstract

The purpose of this research paper is to analyze the processes of securitization of assets in Ecuador, beginning with a historical account of the emergence of the process of securitization of assets in the rest of the world and its implementation in our country, continuing with the current securitization procedures and its patrimonial composition, finishing with an analysis of the affectation that occurred by the last reform of the Securities Market Law in the patrimony of the trusts used in the securitization processes. A comparative study is carried out on how the securitizations of assets and its different procedures work in countries like the United States, Colombia and Spain. Continuing, we examine the problems raised by the latest reform to the Securities Market Law, the direct impact of this reform on the patrimonial composition of the securitization trusts and finally, this research paper is finalized with the respective conclusions on the subject.