Orso, Lidinei ÉderGasparin, Roberto Fabio2021-04-122021-04-122019http://repositorio.uricer.edu.br/handle/35974/335The article focuses on default, bringing toanaly sis the information o ftwo Public Banks (Banco do Brasil and Banrisul) and two Credit Unions (Sicredi and Unicred), comparing default rates and portfolio volume. It also shows the diversification of the loan portfolio by risk level and the amount so provisions made in 2018, calculating average provision rates per institution in the same year. In the course of the work, we study the credit analysis format of a Cooperative, in order to explain the comparison of Credit Management (responsible for managing the credit portfolio) and Credit Risk Management (integral part of credit management). Measure ment and the search for alternative store duce credit losses). To this end, data were collected by searching articles, books, websites and especially the annual balance sheets of the Financial Institutions. Importantly, due to the large grow tho institutions, credit analysis is constantly improving, contributing to effective credit risk management and is a fundamental tool for maintaining and creasing a healthy credit portfolio.pt-BRCooperativas de créditoInadimplênciaCréditoArtigo Científico