RATINGI BANKÓW SPÓŁDZIELCZYCH – WYBRANE ASPEKTY
RATINGS OF COOPERATIVE BANKS – SELECTED ASPECTS

Summary/Abstract: In Poland, at the end of 2017, the number of entities conducting banking activities in the cooperative banking sector was 553. The presence of such a large number of cooperative banks causes a natural need to make comparisons of these banks and their financial assessment. It also allows to some extent to assess the actions of the management team by members of cooperatives and other stakeholders. Taking into account these conditions, a cooperative banks rating model should be introduced. Ratings (from the point of view of the model partial ones) can be determined within defined categories (profitability, activity, credit risk, liquidity). The purpose of the article was to present the possibilities of building a rating model (assessment) of cooperative banks using information from their financial statements. Implementation of such a goal was related to the use of a critical review of literature and legal regulations in the field of accounting as research methods.

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