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Análisis comparado de los aspectos técnicos y de las partidas del balance más importantes en las cooperativas de crédito en el periodo 1988-97


  • Mª Amparo Marco Gual

    () (Universitat Jaume I de Castelló)

  • Ismael Moya Clemente

    () (Universitat Jaume I de Castelló)


This paper analyses the different items which are included in a balance-sheet as well as other technical or size-related issues which are relevant when locating the co-operative credit sector within the framework of the Spanish banking sector. The following variables are considered of particular importance regarding balance sheets: the total asset, the credit items and the deposits. As far as the profit and loss account is concerned, the margins which are considered indicators of the banking business evolution are also taken into account. The evolution of the number of entities, offices and personnel in absolute and relative terms is also studied. Finally, the personnel expenses and their relation with productivity are included.

Suggested Citation

  • Mª Amparo Marco Gual & Ismael Moya Clemente, 1999. "Análisis comparado de los aspectos técnicos y de las partidas del balance más importantes en las cooperativas de crédito en el periodo 1988-97," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 31, pages 85-112, June.
  • Handle: RePEc:cic:revcir:y:1999:i:31:p:85-112

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    Co-operative Credit Entities; Banking Entities; Profit and Loss Account; Balancesheet; Productivity.;

    JEL classification:

    • P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises


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