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Abstract

The aim of the work was examined of the influence of the indebtedness on the security level of financial and profitabilities of 41 milk cooperatives within a period of four following years from 14 provinces in Poland. The examined cooperatives were grouped into 4 groups. A base of their grouping were values of three following quartiles of indebtedness of these dairies. Cooperatives about the higher level of the indebtedness had the higher profitability, however in case of the financial safety it cannot draw unambiguous conclusions.

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