Analysis of the financial statements of Cooperatives

According to the definition given in Article 1511 of the Civil Code, the Cooperative is a non-speculative company with a mutualistic purpose, which deals with the production of goods and services (..). The definition of non-speculative means that it is not born for profit, but to directly favor the shareholders who are part of it, producing goods and services intended directly for them. Usually, these goods and services are sold to shareholders on favorable terms, compared to those they would find if they bought them on the market. The definition of cooperative with prevalent mutuality. These cooperatives mainly carry out their activities to favor the members and make use of the work services of the same to achieve their goals. The so-called "consumer" cooperatives, on the other hand, they fall within the definition of non-mutual cooperatives and produce goods and services not only for their own members, but also for third parties.

The characteristics and purposes of these companies are such as to require greater experience on the part of the credit system operators called upon to evaluate them. In this webinar we explain, using real cases, how to analyze them, interpret the signals of attention and evaluate their creditworthiness shows,  what are the elements to keep under control to limit the risk of error.

Simone DiColantonio - Central Manager Coldiretti - Credit Agri


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