Shadow banking in investment fund

Through an econometric approach, this work assessed the impact generated by shadow banking on the solvency ratio of the Colombian banking system as a consequence of fluctuations in high, moderate and low-risk investment funds. To complement the research work, basic equity and the intervention rate of the Bank of the Republic were selected as additional variables. Firstly, the structure of the solvency ratio was reviewed with respect to what is recommended by Basel in the third regulatory framework; subsequently, it was found that there is partial or non-existing regulation in the high, moderate and low-risk investment funds, in terms of inspection, supervision and monitoring.2018. Given the rigor of the methodology and the global approach of the study area, the results make it easier to effectively identify the direction of research on the implementation on IFRS in organizations.