Borrowing rate for the credit union is a source of income to cover the administrative costs. All excess funds are returned to members in the form of dividends on savings. Like the credit cooperatives, credit unions form associations of a higher level, which are called corporate credit unions. Members of credit unions place in credit unions usually free fund balances, ie those that remain after expenses devoted to education of children, the acquisition of new properties, additional pension benefits, etc. Credit unions of the open type are still controlled by their members, but at the same time provide services to people who are not its members (external customers).