Credit union firms which carry out activities more normal in financial entities whose main objective is to pursue the needs of their associates and third parties. The Spanish financial system is made up of banks, savings banks and cooperatives. The banks are the identities with the highest turnover and the cooperative hold a much inferior position as they only represent 4.1% of the banking system. Since the year 2012 the cooperative had undergone a restructuring process forming IPS, therefore decreasing the number of cooperative. Currently the number of cooperatives is still decreasing at an accelerate rate. As in January, 2012 there were 80 cooperative registered in the World Council of Credit Unions (WOCCU) and in April in the same year only 40 are still remaining.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2013-2014