The purpose of this article is to evaluate the transitory mitigation measures applied by the banking activity in Panama in the year 2020, as resilience towards its credit clients and thus contribute to activating the economy in transcendental moments of crisis produced by the COVID-19 pandemic. , where banks play a crucial role, as sources of liquidity and credit. The methodology used was exploratory and descriptive, accompanied by a non-experimental study, where the questionnaire was used as instruments for data collection. However, the measures adopted regarding the postponement of the debt were a short-term palliative, which the Panamanian banking sector, since the beginning of the pandemic, had to evaluate in detail, the case of each credit client and not automatically introduce all of them. those who were in arrears in their payments, since talking about an extension of the term is synonymous with paying more interest on the debt