This paper shows basic characteristics of the organizational restructuring of savings and credit cooperatives to savings banks or credit unions. Hypothesis, stating that based on the selected information form financial statements it is possible to distinguish savings and credit cooperatives that were reorganized into savings banks or credit unions and those that terminated their business activities i.e. that were put into liquidation, was tested using descriptive and discriminate analysis. The results of conducted research show that following information were relevant during the transformation process of savings and credit cooperatives: capital and reserves, total assets and free cash flow. PUBLICATION ABSTRACT