Financial analysis is understanding a business’s past performance and projecting future financial health. Determining the fiscal status of a firm is often a complex undertaking, involving the study of several types of financial statements.

Spain, officially the Kingdom of Spain, is a sovereign state and a member state of the European Union. It is located on the Iberian Peninsula in southwestern Europe. Spanish universities regulate access to their degrees, and they fix the academic fees. They can also offer unofficial postgraduate degrees. Madrid has the largest number of bars per capita of any European city and a very active nightlife.