Project: Satellite accounts for co-operatives and mutual societies

SATELLITE ACCOUNTS FOR CO-OPERATIVES AND MUTUAL SOCIETIES, 2008

-experimental data

Republic of Macedonia State Statistical Office

This project is funded by A project implemented by The European Union State Statistical Office Preface

Following the main strategic goals and mission for promotion of cooperation and innovation, and at same time being the main cocoordinator of the international cooperation, the State Statistical Office (SSO) in 2010 implemented the Project (GRANT 30-CE-0316812/00-94), supported by the European Commission, on building a system of data and satellite accounts for co-operatives and mutual societies. Knowing the importance and increase of the social economy on the one hand, and no clear possibility for it to be easily recognized by the statistical institutional classification and variables on the other hand, the work on this Project was of great importance in relation to gaining staff experience. With the adoption of Resolution 64/136 on 18 December 2009 (Annex 4), the United Nations General Assembly has declared 2012 as the International Year of Cooperatives, highlighting the contribution of co-operatives to socio-economic development and their impact on poverty reduction, employment generation and social integration. The main benefit from the project is the improvement of data in the statistical system and of the methods for calculating the indicators in statistics. The indicators on co- operatives and mutual societies will be used by a wide range of users. The project was conducted in accordance with the European System of Accounts (ESA 1995) methodology, and the following manuals were used as a basis: - Manual for drawing up the satellite accounts of companies in the social economy: co-operatives and mutual societies (EC) and - Handbook on Non-Profit Institutions in the System of National Accounts (UN). The knowledge gathered from the work on the Project should contribute to co- operatives and mutual societies to be a subject for further statistical examination by creating new surveys or by introducing new topics in the regular surveys in the existing programme of the SSO. We hope that the analysis performed with this project will arouse the interest of the other institutions to observe the importance of the co-operatives and mutual societies in the economy of the country, and the publication prepared in the project represents an addition to the regular dissemination products of the SSO for the needs of users. The Project was realized in the National Accounts Sector and supported by the IT Sector.

Skopje, December 2010 Director Mrs. Blagica Novkovska, MSc.

2 Contents

Preface ...... 2

1. Introduction ...... 4

2. Objectives of the project ...... 4

3. Activities planned ...... 4 3.1 Results achieved...... 4 Recommendations ...... 5

4. Realisation of the Project ...... 5

5. Process of compilation of accounts...... 6 5.1 Identification of the units of co-operatives and mutual societies ...... 6 5.2 Data sources ...... 7 5.3 Classifications ...... 7 5.4 System of accounts - basis for analysis of the economic activity of co- operatives...... 8

6. Tables for 2008...... 10 SATELLITE ACCOUNTS FOR CO-OPERATIVES, 2008 ...... 11

7. Definitions of basic categories ...... 14 Production method of calculation of GDP and value added - categories in accounts and for satellite accounts ...... 14

8. IT support...... 16

9. Lessons learned...... 17

Annex 1...... 18 List of co-operatives, 2008 ...... 18

Annex 2...... 21 Questionnaire...... 21

Annex 3...... 25 Tables ...... 25

Annex 4...... 31 UN Resolution ...... 31

3 1. Introduction

The Project on satellite accounts for co-operatives and mutual societies was implemented in the State Statistical Office from March 2010 to December 2010. For realization of the project activities a working group was appointed by the Director General, consisting of 9 members: 7 members from the National Accounts sector and 2 members from IT Support Sector. As regards the administrative-technical part, additional staff from other departments was included. The team completed all obligations outside the regular working hours of the SSO, according to the working programme.

2. Objectives of the project

The objective of the project is to establish satellite accounts for co-operatives and mutual societies in the SSO and thus to improve their institutional visibility. This project has to ensure further sustainable approach and further harmonization of statistical data for statistics on employment, social statistics and preparation of a Register of co-operatives and mutual societies. The project shall also contribute towards enhancing internal activities that support statistical production and statistical dissemination in the SSO.

3. Activities planned

In the framework of the Project several activities were planned:

- gaining knowledge on definitions and variables for co-operatives and mutual societies for their easier identification in our economy; - improving the knowledge of the National Accounts staff through analysis of recommended methodologies; - identification of the availability of financial data in the system of statistical surveys; - examination of the legal basis for co-operatives and mutual societies; - conducting of pilot survey for gathering additional data and information on chosen units; - possibilities for dissemination and analysis of the data on these units in the SSO and - examination of the possibility for IT support for production of data from existing sets of data.

3.1 Results achieved 1. Available data were examined and analyzed - administrative data and data from other surveys in the SSO. 2. Several accounts were compiled: production account, generation of income account, allocation of primary income account, secondary distribution of income account, use of disposable income account and capital account. 3. List of co-operatives was prepared. 4. Pilot survey on co-operatives and mutual societies was conducted and answers were analyzed.

4 Recommendations 1. Providing additional data on co-operatives and mutual societies and their introduction into the existing statistical surveys envisaged in the programme of the SSO. 2. Increasing the interest of other institutions for analysis of data on co-operatives and mutual societies and increasing their collaboration with the SSO for providing additional data.

4. Realisation of the Project

Project activities were supported by an IT team and realised in accordance with the previously prepared operating plan as follows:

1. As a basic methodological material, the Manual for drawing up the satellite accounts of companies in the social economy: co-operatives and mutual societies was translated into and put on the SSO web site.

2. A purposive sample of 500 representative units was designed and a questionnaire was created (using the experience from several countries: Canada, Great Britain, , Belgium etc.) (Annex 2). The questionnaire was tested during a number of visits to sample units and their notes and suggestions were taken into consideration.

3. In the preparatory phase of the Project, a promotion was organized in the SSO in order to inform the users and donors about the significance and role of satellite accounts, to which several institutions and organizations from the social economy were invited, as well as representatives of ministries and chambers.

4. A Pilot survey was conducted for business entities as co-operatives and mutual societies, for providing additional data and information on selected units. Of the total sample number of 500 units, 156 reporting units filled the questionnaire, of which: 105 mutual societies, 11 foundations, 25 co-operatives, 2 unions, 2 trade companies and 11 other, and 36 were returned because of a wrong or insufficient address.

5. According to the content of the questionnaires, logical control has been prepared, on the basis of which the application for data entry from the conducted pilot survey has been made by the IT team. All received questionnaires were processed and entered. Output tables from the survey answers were prepared (Annex 3).

6. At the invitation of the Bulgarian Central Co-operative Union, participation at the Closing Conference on the project "Developing an information system of the Central Cooperative Union as a basis for the establishment of satellite accounts for cooperatives in Bulgaria" was realized. At this Conference the results from the implementation of the project in Bulgaria were presented, and their experience was very useful for the realization of our project.

7. Training for national accounts staff was organized by an accounting agency in relation to accounting interpretation of data and their application for compilation of the accounts. The members of the working group defined questions about all ambiguities and dilemmas that appeared while determining the ESA codes for each item of the

5 financial statements. In this phase all planned consultations were conducted and all questions and ambiguities were cleared up with consultants.

8. After analyzing the data and in accordance with the recommendations from the Manual for drawing up the satellite accounts of companies in the social economy: co- operatives and mutual societies, business entities were determined which fulfill all criteria for compilation of satellite accounts. A List of units was made according to the Law on Co-operatives.

5. Process of compilation of accounts

The process of compilation of the satellite accounts was developed in three stages: a) creating a List of units - business entities for which the compilation of satellite accounts was made; b) compilation of satellite accounts; c) macroeconomic analysis of the results obtained.

Participants in the social economy market can be located in two institutional sectors. Part of them are non-financial corporations in social economy because their basic activity is production of goods and non-financial services, and in the case when one corporation from the social economy performs financial intermediation, it should be classified in the financial corporations sector of social economy. The basic source of data for the identification of co-operatives and mutual societies is the Statistical Business Register based on data of the Central Register of RM, which is responsible for the management of the Trade Register and the Register of other legal persons and the Annual Accounts Register. Besides the basic source, the State Statistical Office obtains data from other additional administrative sources. In the Statistical Business Register are included business entities located on the territory of the Republic of Macedonia and their organizational units, irrespective of their size, organizational form, institutional sector and sector of activity from the National Classification of Activities Rev.1 where they are distributed by their main activity, and which previously have been registered by a competent authority.

Business entities are all legal and natural persons that perform one of the activities determined in the National Classification of Activities, located on the territory of the Republic of Macedonia, registered by the competent authorities in accordance with the law, or established by law, as well as the organizational units of foreign trade companies and foreign sole proprietors which perform activities on the territory of the Republic of Macedonia.

5.1 Identification of the units of co-operatives and mutual societies In accordance with the recommendations from the Manual for drawing up the satellite accounts of companies in the social economy: co-operatives and mutual societies, only co-operatives that constitute the majority of units in the social economy were identified. A co-operative is a legal entity in which the principal objective is to satisfy its members’ needs and/or advance their economic and social activities. Several administrative and legal criteria were applied for the identification of co- operatives:

6 a) ownership - cooperative b) kind of organization - co-operatives All co-operatives belong to the non-financial institutional sector as small entities. The List of co-operatives is given in Annex 1.

5.2 Data sources The SSO is responsible for data collection, analysis and presenting the National Accounts data. Basically, two sources are used:

- Statistical surveys from the Business and Social Statistics, prepared by the SSO; - Statistical surveys and Administrative Sources from the National Bank, Government bodies and Social Funds.

The main sources of data in National Accounts are:

- Central Register - Register of annual accounts (Annual financial statements of all business entities); - Ministry of Finance (public revenues, public expenditures); - Pension and Disability Insurance Fund (contributions for pension insurance); - Public Revenue Office (tax information basis); - Health Insurance Fund (contribution for health insurance); - Legal entities, enterprises (statistical surveys); - Employment agency (contribution for unemployment, number of employees and number of persons seeking job); - National Bank (monetary and BOP statistics).

A Data Warehouse has been established in the SSO as a database for compilation of national accounts, in which are integrated several sets of data. The Central Register is the main administrative source of data obtained from the set of balance schemes of annual financial statements - Balance sheet, Profit and loss account, and Special data for the system of state records. The available data are from the annual financial statements from all business entities (trade companies, banks, insurance companies, non-profit institutions, sole entrepreneurs, users of Budget sources, Budget and Social Funds of the Republic of Macedonia and Budget of units of local self-government). For the satellite accounts compilation the same administrative data sources were used.

5.3 Classifications Since 1997, National Accounts in the Republic of Macedonia have been harmonized and consistent time series with data were prepared according to Nace Rev.1. The data on Gross Domestic Product (GDP) and categories for value added were also prepared, according to the National Classification of Institutional Sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 Households S.15 Non-profit institutions serving households The calculations for co-operatives were made in accordance with these classifications.

7 5.4 System of accounts - basis for analysis of the economic activity of co- operatives The next stage in the project, after the List of co-operatives was completed, was the compilation of satellite accounts for co-operatives. Serving as guidelines for the compilation of satellite accounts for co-operatives were the international accounting concepts and standards, the United Nations System of National Accounts (1993 SNA) and the European System of National and Regional Accounts (ESA 95), and the Manual for drawing up the satellite accounts of companies in the social economy: co-operatives and mutual societies. Systems of national accounts aim to give a full, detailed description of the entire economy of a country, of its components and of its relations with the economies of other countries through a set of standardized coherent accounts. The economic activity of a co-operative can be represented by the following processes: a) production and sale of goods and services; b) distribution of value added generated during the production process; c) accumulation, in other words, investment in real assets that allow the co-operative to replace or expand its production capacity and d) financing, which covers the financial transactions which change the co-operative’s credits and/or debits. The main data sources are the annual financial statements of co-operatives (Balance sheet and profit and loss account). The Balance Sheet is the account that shows the stocks, which are the assets and liabilities held at a specific moment. They are recorded at the beginning and at the end of each accounting period. The balance sheet is a statement that records the value of the assets held and the liabilities incurred at a particular moment in time; the difference between the two is called ‘net worth’.

The Profit and Loss Account records economic transactions or flows between institutional units. There are four main types of transactions: transactions in goods and services, distributive transactions, financial transactions and other transactions (consumption of fixed capital and acquisitions less disposals of non-financial non-produced assets). All of these, except financial transactions, are recorded in the Profit and Loss Account. An account is a means of recording, for a given aspect of economic life, the uses and resources or the changes in assets and the changes in liabilities during the accounting period, or the stock of assets and liabilities existing at the beginning or at the end of this period. The whole set of accounts consists of current and accumulation accounts. Current accounts deal with the production, generation, distribution and redistribution of income and the use of this income in the form of final consumption. Accumulation accounts cover changes in assets and liabilities and changes in net worth (the difference between the assets and liabilities of an institutional unit or group of units). The following accounts were prepared for co-operatives for 2008:

8 a) Production account: shows the transactions relating to the production process. The resources in this account include output, and the uses include intermediate consumption. Balancing item is value added. It represents the wealth that the co- operatives contribute, as a result of their production process, to the value added in the national economy as a whole. b) Generation of income account: analyses the extent to which value added covers compensation of employees and taxes on production and imports less subsidies on production. The balancing item of this account is the income that co-operatives obtain from the use of their production facilities, or in other words, their operating surplus. c) Allocation of primary income account: this shows the property income received and paid by co-operatives. Its balancing item is the gross balance of primary incomes. d) Secondary distribution of income account: shows how the balance of the primary income of the social economy business sector is allocated by redistribution. The balancing item of the account is gross disposable income. e) Capital account: records acquisitions less disposals of non-financial assets and makes it possible to determine the extent to which they have been financed out of saving and by capital transfers. The balancing item shows either the net lending corresponding to the amount available to the co-operatives for financing other units or sectors directly or indirectly or a net borrowing corresponding to the amount which co-operatives borrow from other units or sectors. The balancing items of the accounts are not just devices for balancing the accounts. They contain a great deal of information and are key aggregate indicators for macroeconomic analysis.

9 6. Tables for 2008

TABLE LINKING COOPERATIVES PRODUCTION AND GENERATION OF INCOME SATELLITE ACCOUNTS TO INDUSTRIES

in 000 denars

NACE Intermediate Value Added, Compensation of Operating surplus, Gross capital Description Output Net taxes Section Consumption gross employees gross formation

A Agriculture, hunting and forestry 304,715 220,822 83,893 49,985 -11,622 45,529 -416

B Fishing 2,223 1,503 720 269 0 451 0

C Mining and quarrying D Manufacturing 34,677 14,580 20,097 24,567 -22 -4,447 -128

E Electricity, gas and water supply F Construction 113,723 87,638 26,085 35,052 544 -9,511 0

Wholesale and retail trade, repair of motor vehicles, G 35,422 12,680 22,742 15,919 -326 7,149 0 motorcycles and personal and household goods

H Hotels and restaurants 26 8 18 7 0 11 0

I Transport, storage and communications 1,274 883 391 497 0 -106 0

J Financial intermediation K Real estate, renting and business activities Public administration and defence, compulsory social L security M Education N Health and social work O Other community, social and personal service activities 0 -22 22 510 5 -493 0 Private households employing domestic staff and P undifferentiated production activities of households for own use Q Extra-territorial organizations and bodies 10 Total 492,060 338,093 153,967 126,806 -11,421 38,582 -544 SATELLITE ACCOUNTS FOR CO-OPERATIVES, 2008

I. PRODUCTION ACCOUNT in 000 denars

Uses Resources P.2 Intermediate consumption 338,093 P.1 Output 492,060 B.1g Value added, gross 153,967 P.11 Market output 487,031 K.1 Consumption of fixed capital 23,727 P.12 Output for own final use 5,029

B.1n Value added, net 130,240 P.13 Other non-market output 0 TOTAL 492,060 TOTAL 492,060

II. DISTRIBUTION AND USE OF INCOME ACCOUNTS II.1. PRIMARY DISTRIBUTION OF INCOME ACCOUNT

II.1.1 GENERATION OF INCOME ACCOUNT

Uses Resources D.1 Compensation of employees 126,806 B.1n Value added, net 130,240

D.11 Wages and salaries 92,405 D.11k Wages and salaries in cash 92,405 D.11n Wages and salaries in kind 0 D.12 Employers´ social contributions 34,401

D.121 Employers´ actual social 34,401 contributions D.122 Employers´ imputed social 0 contributions D.2 Taxes on production and 867 imports D.29 Other taxes on production 867

D.3 Subsidies (-) -12,288 D.31 Subsidies on products (-) 0

D.39 Other subsidies on production -12,288 (-) B.2n Operating surplus, net 14,855

TOTAL 130,240 TOTAL 130,240

11 II.1.2. ALLOCATION OF PRIMARY ACCOUNT

Uses Resources D.4 Property income 31,421 B.2n Operating surplus, net 14,855

D.41 Interest 7,121 B.3n Mixed income, net 0

D.42 Distributed income of 24,299 D.4 Property income 1,997 corporations D.43 Reinvested earnings on direct 0 D.41 Interest 1,997 foreign investment D.44 Property income attributed to 0 D.42 Distributed income of corporations 0 insurance policy holders

D.45 Rent 0 D.43 Reinvested earnings on direct foreign 0 investment B.5n National income, net -14,568 D.44 Property income attributed to 0 insurance policy holders D.45 Rent 0 TOTAL 16,853 TOTAL 16,853

II. 2 SECONDARY DISTRIBUTION OF INCOME ACCOUNT

Uses Resources D.5 Current taxes on income, 5,239 B.5n National income, net -14,568 wealth, etc. D.51 Taxes on income 5,239 D.61 Social contributions 0

D.59 Other current taxes 0 D.62 Social benefits other than social 0 transfers in kind D.61 Social contributions 0 D.7 Other current transfers 1,103

D.62 Social benefits other than social 0 D.71 Net non-life insurance premiums 0 transfers in kind

D.7 Other current transfers 14,739 D.72 Non-life insurance claims 0

D.71 Net non-life insurance 1,452 D.73 Current transfers within general 0 premiums government

D.75 Miscellaneous current transfers 13,287 D.74 Current international cooperation 0

B.6n Disposable income, net -33,443 D.75 Miscellaneous current transfers 1,103 TOTAL -13,465 TOTAL -13,465

12 III. ACCUMULATION ACCOUNTS III. 1. CAPITAL ACCOUNT

III.1.1. CHANGE IN NET WORTH DUE TO SAVING AND CAPITAL TRANSFERS ACCOUNT

Changes in assets Changes in liabilities and net worth B.10.1 Changes in net worth due to -32,646 B.8n Saving, net -33,443 saving and capital transfers

D.9 Capital transfers, receivable 797

D.91 Capital taxes 0 D.92 Investment grants 0 D.99 Other capital transfers 797

D.9 Capital transfers, receivable (-) 0

D.91 Capital taxes (-) 0 D.92 Investment grants (-) 0 D.99 Other capital transfers (-) 0

TOTAL -32,646 TOTAL -32,646

III.1.2. ACQUISITION OF NON-FINANCIAL ASSETS ACCOUNT

Changes in assets Changes in liabilities and net worth P.51 Gross fixed capital formation -544 B.10.1 Changes in net worth due to saving -32,646 and capital transfers

K.1 Consumption of fixed capital (-) -23,727

B.9 Net lending(+)/net borrowing(-) -8,375

TOTAL -32,646 TOTAL -32,646

13 7. Definitions of basic categories

Production method of calculation of GDP and value added - categories in accounts and for satellite accounts Gross domestic product (GDP)

Gross domestic product (GDP) measures the production of all resident producers in the Republic of Macedonia. GDP calculated by production method is the sum of gross value added of the various activities at basic prices plus taxes on products less subsidies on products. For each activity, value added is the difference between gross output at basic prices and intermediate consumption at purchaser's prices.

Value added (B.1)

Gross value added at basic prices is the basic category of GDP and it’s defined as the difference between gross output and intermediate consumption.

Gross output (P.1)

Output defines production as an activity carried out under the control and responsibility of an institutional unit that uses labor, capital and goods and services to produce other goods and services. As goods and services produced by co-operatives and mutual societies are intended for sale, their output is considered market output.

Gross output is considered to be the value of goods and services produced in the course of one year, regardless whether or not the whole quantity is sold or partially added to stocks. This value consists of three kinds of output: market output, market output for own use and non-market output.

Intermediate consumption (P.2)

Intermediate consumption is considered to be the value of products and market services, which the producer uses as inputs in the production process, excluding fixed capital consumption i.e. depreciation, in order to produce other products and services. This category includes consumption of current purchases, stock consumption, as well as consumption of own products and services in the production process. Therefore, intermediate consumption includes the use of raw materials, energy, office supplies, spare parts, transport costs of employees, daily allowances, separate life, contract payments and other benefits received by the employees, and which are connected with the performing of a regular economic activity.

Compensations of employees (D.1)

Compensations of employees are defined as total amount of compensations paid out in cash or in kind by the enterprise to employees for the work done during the year. This amount includes wages and salaries, allowances added to salaries, social contributions, taxes on salaries as well as all compensations for food, transport, accommodation, vacation, etc.

14 Operating surplus (B.2)

Operating surplus is a residual component of value added and it is value added reduced by the amount of depreciation, compensations of employees and taxes on production. Operating surplus can be calculated in gross value if it includes depreciation or as net value if the depreciation is excluded.

Depreciation - consumption of fixed capital (K.1)

Consumption of fixed capital during the accounting period is defined as a decrease in the current value of producer's fixed assets due to the physical use, obsolescence and accidental damages.

Social contributions (D.61)

Actual social contributions paid by companies in the social economy are the payments that these companies make to social security bodies, insurance enterprises and autonomous or non-autonomous pension funds administering social insurance schemes in order to ensure that social benefits are available to their employees.

Taxes on production and imports (D.2)

These payments made by the co-operatives and mutual societies to general government are compulsory and unrequited (there is no direct counterpart) and are levied on the production and importation of goods and services, the employment of labor and the ownership or use of land, buildings or other assets used in production. These taxes must be paid even if no profits are made.

Subsidies (D.3)

The ESA 95 defines subsidies as current payments that general government or the institutions of the European Union make to resident producers (in this case co- operatives and mutual societies) with the objective of influencing their levels of production, their prices or the remuneration of the factors of production.

Property income (D.4)

This is the income that co-operatives and mutual societies receive, as the owners of a financial asset or a tangible non-produced asset, in return for providing funds to another institutional unit or putting the tangible non-produced asset at its disposal. When the co-operatives or mutual societies are the units that receive the funds or the tangible asset, these companies pay the income.

Current taxes on income, wealth, etc. (D.5)

These taxes cover all compulsory, unrequited payments, in cash or in kind, paid by the co-operatives and mutual societies to public bodies, such as taxes on the profits of corporations, taxes on holding gains and current taxes on capital.

15

Social benefits (D.62)

Under this heading the ESA 95 includes current transfers from schemes, private funded and unfunded, organized by companies, including co-operatives and mutual societies, in the name of employees, ex-employees and their dependants. So, wages and salaries which employers continue to pay in the case of sickness, maternity or industrial injury, children's, spouses', family or education allowances and free medical services are considered unfunded employee social benefits (paid directly by the company).

Other current transfers (D.7)

This item covers transactions in respect of the net non-life insurance premiums (D.71) payable by policy holders to obtain insurance cover during the accounting period (premiums attributable to the current accounting year) and premium supplements payable out of the property income attributed to the insured parties after deducting the insurer's service charges. It also covers the non-life insurance claims (D.72) attributable to the current accounting year under non-life insurance contracts, in other words, the amounts that insurance enterprises are obliged to pay in respect of injuries or damage suffered by persons or goods, including fixed capital goods.

Capital transfers (D.9)

Capital transfers are differentiated from current transfers in that they entail the transfer of a financial or non-financial asset without any counterpart being received in return. Capital transfers cover capital taxes (D.91), investment grants (D.92) and other capital transfers (D.99).

Gross fixed capital formation (P.51)

Co-operatives and mutual societies use fixed assets in their production process. Gross fixed capital formation covers the acquisitions less disposals of fixed assets by the co-operatives and mutual societies during the financial year, plus certain appreciations in the value of non-produced assets (particularly land) arising out of the productive activity of these social economy companies.

8. IT support

1. According to the methodological explanations and defined criteria, the survey frame was established and the sample was drawn up by using SAS Data Warehouse (SAS DWH) for annual financial reports (balance sheet, profit and loss report and special data for the system of state records) and Statistical Business Register (SBR). SAS DWH comprises data from administrative data sources and statistical surveys from different statistical domains and its main purpose is to provide automation of National Accounts Statistics and Decision Support System for business analyses. SBR was used to provide identification information for statistical units.

2. Designed IT system for data entry, data validation, data editing and data reporting. Data are stored in IBM DB2 v. 7.2 database on AIX server. Application interface for data entry and data validation is developed by usage of Microsoft Access software tool. Most of the defined mathematical-logical control was implemented with on-line

16 validation procedures and additional logical control was realized with batch procedure.

3. Regarding the pilot survey, SAS Base v. 9.1. was used as a reporting tool. Fourteen output tables were designed in accordance with the defined tabulation plan, SAS program was developed in a user-friendly manner with possibility the statistical unit staff to re-create the tables after each data processing iteration.

4. SAS Base v. 9.1. was used as a tool for compilation of satellite accounts for co- operatives and mutual societies.

9. Lessons learned

1. For a complete analysis of co-operatives and mutual societies, more specialized knowledge and commitments are needed in relation to monitoring their legal basis connected with the possibility of proper statistical identification. 2. The available financial data are sufficient for preparation of the accounts for co- operatives and mutual societies. 3. Need for greater knowledge on Laws on Co-operatives 4. Special IT support tools have been created that could serve for continued production of data on these units. 5. The teamwork and training for project management needs to be improved. 6. New experiences are gained in relation to designing the questionnaire with the questions that are not standardized in the system of statistical surveys. 7. More contacts with the reporting units needed. 8. Increasing the data sets that should be collected in the unions and associations of the co-operatives.

17 Annex 1

List of co-operatives, 2008

no. name ADDRESS 1 Zemjodelska zadruga NOV ZHIVOT s.G.Papradnik, Centar Zhupa s.G.Papradnik Centar Zhupa 2 Zemjodelska zadruga SLAVEJ s.Mesheishta so ogranichena odgovornost s.Mesheishta Debarca 3 Zemjodelska zadruga GORICA uvoz-izvoz so ogranichena odgovornost Gradsko pazarishte 20 Ohrid 4 Zemjodelska zadruga NIKUSHTAK C.O. s.Nikushtak, Lipkovo s.Nikushtak, Lipkovo 5 Zemjodelska zadruga KARABUNAR c.o. s.Kamenjane, Bogovinje s.Kamenjane, Bogovinje 6 Zemjodelska zadruga AGROKULTURA c.o. s.Pirok, Bogovinje s.Pirok, Bogovinje 7 BRATSTVO-ZEMJODELSKA ZADRUGA C.O. proizvodstvo na zemjodelski s.Zhelino proizvodi i trgovija so drugi proizvodi, eksport-import s.Zhelino 8 Zemjodelska zadruga EDINSTVO so ogranichena odgovornost izvoz-uvoz s.Chelopek s.Chelopek Tetovo 9 Zemjodelska zadruga AMBASADOR so neogranichena odgovornost uvoz- s.Angelci Vasilevo izvoz s.Angelci Vasilevo 10 Zemjodelska zadruga EDINSTVO uvoz-izvoz so neogranichena odgovornost s.Novo Selo, Mavrovo i Rostusha s.Novo Selo 11 Zemjodelska zadruga ORIZARSTVO s.Koleshino Novo Selo s.Koleshino Novo Selo 12 Zemjodelska zadruga PIROK so neogranichena odgovornost uvoz-izvoz s.Mokrievo Novo Selo s.Mokrievo Novo Selo 13 Zemjodelsko pchelarska zadruga so ogranichena odgovornost NAPREDOK Anton Popov 3 Skopje 14 Gradezhno zanaetchiska zadruga VATASHA P.O. Gjorche Petrov, Skopje Proleterska bb Skopje 15 Zadruga za elektroinstalaterski i zanatski raboti, proizvodstvo, trgovija i uslugi Shuto Orizari bb Skopje EDISON DOO Eksport-Import Skopje 16 "Studentska zadruga na Univerzitetot vo Skopje" C.O. Pirinska bb Skopje 17 Gradezhno zanatska zadruga SLOBODA C.O.Skopje 513 bb Petrovec 18 Montazhno instalaterska zadruga KOMONT so ogranichena odgovornost Voin Drashkoci bb Skopje izvoz-uvoz Skopje 19 Zemjodelska zadruga SLOGA so ogranichena odgovornost s.Sofilari Shtip s.Sofilari Shtip 20 Zanaetchiska zadruga STRUGA Struga JNA 7 Struga 21 Zemjodelska zadruga KARADZICA so ogranichena odgovornost izvoz-uvoz s.Patishka Reka, Skopje s.Patishka Reka, Skopje-vo stechaj 22 Proizvodna, montazhna i prometna zadruga so ogranichena odgovornost Probishtipska bb Skopje ELMAK uvoz-izvoz Skopje 23 Zemjodelska zadruga GOCE DELCHEV so ogranichena odgovornost s. s. Struga Draslajca Struga 24 Proektantsko montazhno instalaterska zadruga so ogranichena odgovornost Nikola Rusinski bb TC Karposh 3/ ENERGOMONTAZHA Skopje lok. 3 25 Proizvodna prometna prerabotuvachka zemjodelska zadruga Industriska bb Makedonska AGROPROIZVOD-LUKA so neogranichena odgovornost Kamenica 26 Proizvodna, usluzhna i prometna zadruga so ogranichena odgovornost Ivo Lola Ribar bb reon 64 Skopje SVETLINA uvoz-izvoz Skopje 27 Gradezhna zanatska zadruga "FORUM" C.O. Bulevar 3-ta Makedonska brigada Skopje 28 Zanaetchiska zadruga so ogranichena odgovornost -MONTER- Ohrid s. Pesochani Debarca 29 Zemjodelska zadruga so ogranichena odgovornost VEVCHANI s.Vevchani vo s.Vevchani stechaj 30 Zemjodelska zadruga za promet na golemo i malo AGROSTART so s.Rezhanovce ogranichena odgovornost uvoz-izvoz s.Rezhanovce Kumanovo 31 Zemjodelska zadruga STUBA s.Studena Bara Kumanovo s.Studena Bara Kumanovo 32 Gradezhna zadruga BREGALNICA so ogranichena odgovornost s.Kuchichino s.Kuchichino, Cheshinovo- Cheshinovo-Obleshevo Obleshevo 33 Zanaetchiska zadruga so ogranichena odgovornost TEHNOMONT Novachki pat bb Bitola

18 34 Proizvodno, usluzhna, trgovska zadruga uvoz-izvoz MESHTA-KOMERC Mosha Pijade 28 INZHINERING Prilep P.O. 35 Zemjodelska zadruga ROMANOVCI s.Romanovci Kumanovo s.Romanovci Kumanovo 36 Zemjodelska zadruga POPOSKI uvoz-izvoz so ogranichena odgovornost Veljko Vlahovik 16 Struga Struga 37 Zemjodelska zadruga PELISTER s.Dihovo so ogranichena odgovornost s.Dihovo Bitola 38 Zemjodelsko proizvodna zadruga so ogranichena odgovornost NELI TI s.Vitolishte Prilep REKOV uvoz-izvoz s.Vitolishte 39 Usluzhno, proizvodna, trgovska zadruga so ogranichena odgovornost Blaga Ruzheto 68 Prilep HERMES uvoz-izvoz Prilep 40 Zadruga za gradezhnishtvo, trgovija i uslugi BNZ uvoz-izvoz Struga P.O. Petar Gjonchevski Gile 3 Struga 41 Zadruga so ogranichena odgovornost za proizvodstvo, trgovija, uslugi i Trizla 80 Prilep shpedicija M-2 uvoz-izvoz Prilep 42 Prometno usluzhna zadruga so ogranichena odgovornost MIMI Ilindenska 4 Demir Hisar 43 Zadruga so ogranichena odgovornost za proizvodstvo, trgovija i uslugi Derven 1 Prilep SOKUTEC-TREJD uvoz-izvoz Prilep 44 Zemjodelsko prometna zadruga so ogranichena odgovornost SHERET uvoz- Pece Krsteski 3 Prilep izvoz Prilep 45 Trgovsko usluzhna i proizvodna zadruga so ogranichena odgovornost MIS- 11-ti Oktomvri 7a Prilep ELEKTRO KOMPANI uvoz-izvoz Prilep 46 Zadruga za proizvodstvo, promet i uslugi KREMISIMO uvoz-izvoz Bitola so Josif Josifovski 1/4-10 Bitola P.O. 47 Zadruga so ogranichena odgovornost za proizvodstvo, trgovija i uslugi Frushka Gora 4 Prilep KONTRAS uvoz-izvoz Prilep 48 Zemjodelsko proizvodna prometna zadruga AGRO-KOOP so ogranichena Partizanska 29 Radovish odgovornost Radovish 49 Zadruga so ogranichena odgovornost za proizvodstvo, grafika, trgovija i Gjorgji Dimitrov 23 Prilep uslugi TEHNO- PRINT uvoz-izvoz Prilep 50 Zadruga so ogranichena odgovornost za proizvodstvo, trgovija i uslugi 98 Mende Crvenkoski 10 Prilep MAGNA uvoz-izvoz Prilep 51 Usluzhno, trgovska zadruga so ogranichena odgovornost SEKIRCI-KOMERC s.Sekirci Dolneni uvoz-izvoz s.Sekirci Dolneni 52 Zadruga za uslugi proizvodstvo i trgovija BUKEFAL Ohrid P.O. 27-mi mart br. 6 Ohrid 53 Zadruga so ogranichena odgovornost za proizvodstvo, promet i uslugi ELZA Mice Kozar 123 Prilep uvoz-izvoz Prilep 54 Zadruga so ogranichena odgovornost za proizvodstvo, trgovija i uslugi Osogovska 14 Prilep MARFIL uvoz-izvoz Prilep 55 Zadruga za ugostitelstvo i trgovija MIM s.Lukovo P.O. s.Lukovo Struga 56 Zadruga so ogranichena odgovornost za proizvodstvo, trgovija i uslugi AGRO Manchu Matak 16 Prilep MARKET uvoz-izvoz Prilep 57 Zemjodelska zadruga so ogranichena odgovornost AGROPROIZVOD uvoz- Vasil Surchev 37 izvoz Strumica 58 Instalaterska, proizvodna i trgovska zadruga so ogranichena odgovornost Mosha Pijade 3 Prilep NEON Prilep 59 Zadruga so ogranichena odgovornost za transport, trgovija i uslugi EURO- Kuzman Josifoski 247 Prilep AGENT uvoz-izvoz Prilep 60 Prometno usluzhna zadruga EKONOMSKA PRAKTIKA Demir Hisar P.O. Bitolska bb Demir Hisar 61 Zemjodelska zadruga FRIC-KOMERC s.Ropotovo Prilep s.Ropotovo Dolneni 62 Zemjodelsko proizvodno trgovsko usluzhna zadruga so ogranichena s.Vitolishte Prilep odgovornost 98 BINO PROM uvoz-izvoz s.Vitolishte Prilep 63 Zadruga so ogranichena odgovornost za gradezhnishtvo, proizvodstvo, Kuzman Josifoski 215 Prilep trgovija i uslugi ZANAT PALIR uvoz-izvoz Prilep 64 Zemjodelsko prometna zadruga so ogranichena odgovornost V.I.P. uvoz- Goce Delchev 3 Prilep izvoz Prilep 65 Zemjodelska zadruga RUVCI s.Pashino Ruvci, Krivogashtani P.O. s.Pashino Ruvci, Krivogashtani 66 Zemjodelska zadruga GABROVO-KORAB,PO s.Nistrovo, Mavrovi Anovi s.Nistrovo, Mavrovo i Rostusha 67 Zemjodelska zadruga za proizvodstvo, prerabotka, trgovija, soobracaj i uslugi s.Argulica Karbinci OVOSHTAR so ogranichena odgovornost uvoz-izvoz s.Argulica Karbinci 68 Zadruga so ogranichena odgovornost za trgovija, proizvodstvo, prevoz, Levche Stefanoski Tarzan 3 uslugi, ugostitelstvo i delovni aktivnosti L&S-KOM 2004 uvoz-izvoz Kichevo Kichevo 69 Zemjodelska zadruga so ogranichena odgovornost za zemjodelstvo, trgovija i s.Leshani, Belchishta uslugi MUCHO uvoz-izvoz s.Leshani, Belchishta 70 Zemjodelska zadruga za proizvodstvo, prerabotka, trgovija, soobracaj i uslugi s.Radanje Karbinci ILINDEN so ogranichena odgovornost uvoz-izvoz s.Radanje Karbinci

19 71 Drushtvo za gradezhnishtvo, proektirawe i nadzor KRIDO-INZHENJERING Mukos 90, Prilep uvoz-izvoz DOO Prilep 72 Zemjodelska zadruga so ogranichena odgovornost MARIOVO uvoz-izvoz s.Vitolishte Prilep s.Vitolishte 73 Zemjodelska zadruga AGROKULTURA KOOP so ogranichena odgovornost s.Orizare Lipkovo s.Orizare Lipkovo 74 Zemjodelska zadruga PRVA LOZARSKA KOOPERATIVA so ogranichena Marshal Tito bb odgovornost Negotino 75 Zemjodelska zadruga FARMER so ogranichena odgovornost Jordan Zafirovski bb Debar 76 Ovcharska kooperativa IZGREV zemjodelska zadruga so ogranichena Marshal Tito 115 odgovornost uvoz-izvoz Berovo 77 Zemjodelska zadruga NEKTAR - KOOP Bitola so ogranichena odgovornost Fushtani 4 Bitola 78 Zemjodelska zadruga ALJBADENI d.o. Tetovo Blagoja Toska 145 Tetovo 79 Zemjodelska zadruga DRIMKOL d.o. Skopje Atinska 3a Skopje 80 EKO KOOPERATIVA Zemjodelska zadruga so ogranichena odgovornost s.Krstov dol s.Krstov dol Kriva Palanka 81 Stolarsko proizvodstveno usluzhna zadruga SOEDINENIE MEBEL so Boris Kidrich 9 ogranichena odgovornost Gevgelija 82 Zemjodelska zadruga so ogranichena odgovornost DEMETRA s.Mustafino s.Mustafino Sveti Nikole 83 Zemjodelska zadruga so ogranichena odgovornost KOPERANT s.Murtino s.Murtino Strumica Strumica 84 KOOP NOVACI zemjodelska zadruga so ogranichena odgovornost s.Novaci s.Novaci 85 Zemjodelsko farmerska zadruga so ogranichena odgovornost s. Zhitoshe Dolneni KOOPERATIVA 007 LEJLA selo Zhitoshe, Dolneni 86 Zemjodelsko stocharska zadruga so ogranichena odgovornost VEDRO Goce Delchev bb Prilep KOOPERATIVA Prilep 87 Zemjodelska zadruga so ogranichena odgovornost OHRIDSKA RIBA Struga Marshal Tito bb Struga 88 Zemjodelska zadruga so ogranichena odgovornost AGRO-KOTESKI s.Vranishta Struga s.Vranishta Struga 89 Zemjodelska zadruga AGRO-KLECHOVCE 07 so ogranichena odgovornost s. Klechovce Kumanovo Klechovce Kumanovo 90 Zadruga so ogranichena odgovornost za razvoj na selski turizam ZRNOVCI s.Zrnovci TURIZAM s.Zrnovci 91 Zanaetchiska usluzhna zadruga STIL NS so neogranichena odgovornost Novo Selo uvoz-izvoz Novo Selo

20 Annex 2

Questionnaire

Article 26 of the Law on State Statistics (Official Gazette of the Republic of Macedonia No. 54/97 and 21/07)

Republic of Macedonia State Statistical Office Confidental

QUESTIONNAIRE ON CO-OPERATIVES AND MUTUALS, 2009

Data collected with this questionnaire represent individual data protected by the Law on State Statistics and will be used for statistical purposes only

The questionnaire should be filled out in two copies, one for the reporting unit and the other for the State Statistical Office. DATA ON THE BUSINESS ENTITY Business entity - Name Unique identification number of the business entity (EMBS)

Municipality

Settlement Address Tel. E-mail Web page Activity (subgroup) by NACE Rev. 2

21

Org anization of work 1. What is the legal form of organization? 1. Association of citizens 2. Foundation 3. Cooperative 4. Union 5. Trade company 6. Other specify ______

2. Under which law are you registered? 1. Law on Cooperatives 2. Law on Water Communities 3. Law on Associations of Citizens and Foundations 4. Company Law 5. Other specify ______

3. How many members do you have? total women 4. How many persons are in your managing board? 5. In which areas of social economy are your activities ? (see the instructions) (more than one answer is possible) 1. Agriculture 10. Transportation 2. Education/training 11. Human rights 3. Health 12. Homeless persons 4. Social protection 13. Refugees 5. Construction 14. Persons with special needs 6. Culture 15. Unemployed persons 7. Recreation/sport 16. Persons with low income 8. Protection of environment 17. Women 9. Legal/financial services 18. Other specify ______

6. Where are you registered? 1. Central Register 2. Court Register 3. Public Revenue Office 4. Ministry of Economy 5. Ministry of Agriculture, Forestry and Water Economy 6. Other specify ______7. Do you have an accounting system? 1. No 2. Simple accounting - needed for payment of taxes 3. Detailed accounting 4. Other specify ______Employees

8. How many employees do you have? (without volunteers) total women

Please, arrange them by working time in the following table: total women number of number of number of number of employees hours worked employees hours worked 1full-time 2 part-time 3 seasonal total 4 volunteers

22

9. How many of the employees are from specific target groups? total women (more than one answer is possible) 1. Homeless persons 2. Persons with special needs 3. Refugees 4. Victims of violence

5. Young persons without parents

6. Other specify ______

10. How many persons did you employ during 2009? Economic activity 11. Value of economic aggregates value in thousand denars description 2008 2009 Interest income 1 2 Income from dividends

Income from land rents 3 4 Received loans 5 Given loans 6 Investments in securities, except shares 7 Investments in shares 8 Value added tax 9 Excises 10 Import duties

11 Tax on production and services

12. Value of gross fixed capital formation value in thousand denars description 2008 2009 1 Tangible fixed assets (1.1+1.2+1.3+1.4) 1.1 Construction 1.2 Machinery and equipment Cultivated assets (livestock, long-term 1.3 plantations) 1.4 Land 2 Intangible fixed assets 13. Do you have plans to invest in training in 2010? 1. for employees 2. for members 3. no

14. If you generate a financial surplus or profit, %

how do you distribute it (in %)?

1. distributed to members 2. invested back into work

3. donated to other community organizations 4. held in reserve 5. Other specify ______15. Do you export part of your production/services? 1. Yes 2. No ---> 17 16. If yes, what is the percentage? 17. Who is the main user of your products/services? (more than one answer is possible) 1. state institution 2. large enterprise 3. small enterprise 4. individuals 5. household 6. export 7. other specify ______

23

Instructions for filling in the data in the questionnaire

In the questions with more than one answer, you round the number or you write a number where it is asked for. In questions where no precise amount can be provided, then the most accurate estimate must be given. Definition of social economy (question 5)

The social economy are businesses with primarily social objectives whose surpluses are principally reinvested for that purpose in the business or in the community, rather than being driven by the need to maximize profit for members. The working definition of companies in the social economy is as follows: The set of private, formally-organised enterprises with autonomy of decision and freedom of membership, created to meet their members’ needs through the market by producing goods or providing services, insurance or finance, where decision-making and any distribution of profits or surpluses among the members are not directly linked to the capital or fees contributed by each member, each of whom has one vote. There are five major groups of social economy companies: a) co-operatives , b) mutual societies , c) social economy business groups , d) other companies in the social economy and e) non-profit institutions serving social economy entities. Definition of employees and hours worked (Law on Labour Relations - "Official Gazette of the Republic of Macedonia" No. 62/05, 106/08, 161/08, 63/09, 114/09, 130/09) (question 8) Employees are persons who enter into an employment relationship for an indefinite or definite time and who receive payment for the work done, irrespective of the working time (full-time or part-time).

For filling in the data on the total number of employees, the average number of employees for the previous year is needed. Also, for the number of paid hours worked, the number of all hours worked by all employees for the same period of time must be given. If there are persons who are on sick leave paid by the business entity, data on them must also be provided. For employees who are on sick leave for a longer period of time and are paid from the Pension and Disability Insurance Fund, there is no need for data on hours worked - for those months when they were on leave. Full-time means hours worked in the working time prescribed as full-time by employers and according to the collective agreement. Full-time shouldn't be longer then 40 hours per week. By law, or a collective agreement, as full-time may also be defined the working time shorter than 40 hours per week, but not less than 36 hours weekly. Part-time means hours worked by employees who work less than full-time in accordance with the regulations for pension and disability insurance, the regulations for health insurance (medical rehabilitation), and who are entitled to the same rights as full time employees.

Seasonal workers have an employment agreement for a definite time and they perform seasonal activities, i.e work in unevenly distributed working hours without breaks for at least 3 months in the year.

A volunteer is a person who voluntarily provides services, skills and knowledge for the benefit of other persons, organizations and institutions, without any financial or other personal gain. (Article 4 - Law on Volunteering - "Official Gazette of the Republic of Macedonia" No. 85/2007). Classification of business entities by size (question 17) The classification of business entities into large, medium, small and micro-sized is made in accordance with the criteria from article 469 paragraph 4 and article 470 of the Company Law ("Official Gazette of the Republic of Macedonia" No. 54/97).

Note

Time needed for completing the questionnaire Place date 20___

Name and surname of the person Director of the organization responsible for completing the report

Tel: 24

Annex 3

Tables Table 1. Business entities according to the form of organization and legislation

Law on Associations Law on Law on Water Company of Citizens Other Total Cooperatives Communities Law and Foundations TOTAL 156 27 21 94 2 12 Association of citizens 105 1 18 81 - 5 Foundation 11 - - 11 - - Co-operative 25 25 - - - - Union 2 1 1 - - - Trade company 2 - - - 2 - Other 11 - 2 2 - 7

Table 2. Business entities according to the number of members and persons in managing boards

Total number Women in of persons in Total Members managing managing board board TOTAL 156 158265 1118 187 Association of citizens 105 154385 867 122 Foundation 11 221 69 22 Co-operative 25 153 81 16 Union 2 21 21 - Trade company 2 - - - Other 11 3485 80 27

Table 3. Business entities according to the form of organization and where they are registered

Ministry of Public Agriculture, Central Ministry of Court Register Revenue Forestry and Other Register Economy Office Water Economy TOTAL 149 37 5 - 4 1 Association of citizens 100 22 3 - 3 1 Foundation 11 2 - - - - Co-operative 24 9 2 - - - Union 2 - - - 1 - Trade company 2 1 - - - - Other 10 3 - - - -

25 Table 4. Forms of organization according to the areas of social economy

Persons Social Protection Legal/ Unemplo- Persons Agricul- Construc- Recreation Trans- Human Homeless with Education/training Health protec- Culture of environ- financial Refugees yed with low Women Other ture tion /sport portation rights persons special tion ment services persons income needs TOTAL 51 37 16 16 6 13 22 16 13 2 7 2 1 4 8 4 5 44 Association of 28 28 10 14 1 10 19 10 9 1 5 1 1 1 4 2 2 32 citizens

Foundation 5 7 1 - - 3 2 4 2 - 2 1 - 2 2 2 2 3

Co-operative 15 1 - - 4 - - 2 - 1 - - - - 2 - 1 4

Union 1 0 1 1 - - 1 ------1 - - - - Trade company 0 0 1 - 1 ------0

Other 2 1 3 1 - - - - 2 ------5

Table 5. Economic aggregates according to the form of organization in thousand denars Association of citizens Foundation Co-operative Union Trade company

value 2008 value 2009 value 2008 value 2009 value 2008 value 2009 value 2008 value 2009 value 2008 value 2009

Interest income 14526 25095 91706 93931 4960 836 195 38 1593 333 Income from dividends 21850 21850 ------Income from land rents 239 221 ------Received loans - - 66347 40998 9058 6728 - - - - Given loans - - 409738 392597 90586 3275 - - 48995 0 Investments in securities, 330 410 ------except shares Investments in shares ------Value added tax 48795 74305 - - 17608 18051 - - 63242 64302 Excises ------Import duties - - - - 118 81 - - 21181 20262 Tax on production and services 2032 1705 - - 453 206 - - 70 111

26 Table 6. Business entities according to the form of organization and the accounting system

Without Simple Detailed Total Other accounting accounting accounting TOTAL 156 3 27 122 4 Association of citizens 105 3 19 81 2 Foundation 11 - - 11 - Co-operative 25 - 4 21 - Union 2 - 1 1 - Trade company 2 - - 2 - Other 11 - 3 6 2

Table 7. Number of employed persons in 2009 according to the form of organization

Total Women TOTAL 61 27 Association of citizens 21 5 Foundation 11 7 Co-operative 25 14 Union 2 - Trade company 2 1 Other - -

Table 8. Value of fixed capital formation in Co-operatives

in thousand denars Value 2008 Value 2009 Tangible fixed assets 693864 282090 (1.1+1.2+1.3+1.4) 1.1Construction 364638 143302 1.2Machinery and equipment 256817 65928 Cultivated assets (livestock, 1 452 1.3long-term plantations) 1.4Land 72408 72408 Intangible fixed assets 3840 5566

27

Table 9. Number of employees and number of hours worked

Total - Women - Women - Total - number number of number of number of of employees hours worked employees hours worked

full-time 935 1854379 336 671230 part-time 3 3120 2 2080 TOTAL seasonal 137 73984 37 14332 total 1075 1931483 375 687642 volunteers 128 21896 34 8032 full-time 463 897706 138 266604 part-time 2 2080 1 1040 Association of citizens seasonal 131 70960 37 14332 total 596 970746 176 281976 volunteers 113 20152 33 8032 full-time 63 128856 38 78952 part-time - - - - Foundation seasonal - - - - total 63 128856 38 78952 volunteers 1 - - - full-time 290 597555 119 245382 part-time 1 1040 1 1040 Co-operative seasonal 3 1584 - - total 294 600179 120 246422 volunteers 1 1040 - - full-time 14 29120 7 14560 part-time - - - - Union seasonal 3 1440 - - total 17 30560 7 14560 volunteers 4 704 - 0 full-time 98 186230 31 59812 part-time - - - - Trade company seasonal - - - - total 98 186230 31 59812 volunteers - - - - full-time 7 14912 3 5920 part-time - - - - Other seasonal - - - - total 7 14912 3 5920 volunteers 9 - 1 -

28

Table 10. Employees from specific target groups according to the form of organization

Association of TOTAL Foundation Cooperative Union citizens number of business 1 - - 1 - entities Homeless persons total number of 9 - - 9 - employees women employees 9 - - 9 -

number of business 4 1 1 1 1 entities Persons with special total number of 5 1 1 2 1 needs employees women employees 3 - - 2 1

number of business - - - - - entities Refugees total number of - - - - - employees women employees - - - - -

number of business 1 - - 1 - entities Victims of violence total number of 3 - - 3 - employees women employees 3 - - 3 -

number of business - - - - - entities Young persons total number of - - - - - without parents employees women employees - - - - -

number of business 1 1 - - - entities Other total number of 2 2 - - - employees women employees - - - - -

Table 11. Distribution of profit by forms of organization

Distributed to Invested back Held in Other members into work reserve

Association of citizens 1 36 15 6 Foundation - 6 1 1 Co-operative - 5 9 5 Trade company - - 1 1 Other - 1 1 1

29 Table 12. Training in 2010 by different forms of organization

Planned training

No plans for for employees total for employees for members training and members

TOTAL 156 21 18 5 112 Association of citizens 105 15 13 4 73 Foundation 11 4 2 - 5 Co-operative 25 1 1 1 22 Union 2 - - - 2 Trade company 2 1 - - 1 Other 11 - 2 - 9

Table 13. Export of production/services by different forms of organization

Total With export No export

TOTAL 156 6 150 Association of citizens 105 3 102 Foundation 11 - 11 Co-operative 25 2 23 Union 2 - 2 Trade company 2 1 1 Other 11 - 11

Table 14. Users of products and services by different forms of organization

Users state large small No answer individuals household export other institution enterprise enterprise TOTAL 30 30 44 89 17 2 40 11 Association of 21 19 21 64 10 1 30 8 citizens Foundation 6 3 6 8 3 - 2 1 Co-operative 2 7 14 13 4 1 1 - Union - - - 1 - - 1 - Trade company 1 - 1 - - - 1 - Other - 1 2 3 - - 5 2

30 Annex 4

UN Resolution 21 December 2009

Press Release DEV/2784

Department of Public Information • News and Media Division • New York United Nations Declares 2012 International Year of Cooperatives

NEW YORK, 21 December (Department of Economic and Social Affairs) -- The United Nations General Assembly has declared 2012 as the International Year of Cooperatives, highlighting the contribution of cooperatives to socio-economic development. In adopting resolution 64/136 on 18 December, the Assembly noted that cooperatives impact poverty reduction, employment generation and social integration.

A cooperative is an autonomous voluntary association of people who unite to meet common economic, social and cultural needs and aspirations, through a jointly owned and democratically controlled enterprise. In general, they contribute to socio-economic development.

As self-help organizations that meet the needs of their members, cooperatives assist in generating employment and incomes throughout local communities. Cooperatives provide opportunities for social inclusion. In the informal economy, workers have formed shared service cooperatives and associations to assist in their self-employment. In rural areas, savings and credit cooperatives provide access to banking services that are lacking in many communities and finance the formation of small and micro businesses, promotes inclusive finance.

The cooperative sector worldwide has about 800 million members in over 100 countries and is estimated to account for more than 100 million jobs around the world. The strength and reach of cooperatives are illustrated in the following examples:

under the umbrella of the World Council of Credit Unions, 49,000 credit unions serve 177 million members in 96 countries, and 4,200 banks under the European Association of Cooperative Banks serve 149 million clients;

31 agricultural cooperatives account for 80 to 99 per cent of milk production in Norway, New Zealand and the ; 71 per cent of fishery production in the Republic of Korea; and 40 per cent of agriculture in Brazil; electric cooperatives play a key role in rural areas. In Bangladesh, rural electric cooperatives serve 28 million people. In the United States, 900 rural electric cooperatives serve 37 million people and own almost half of the electric distribution lines in the country.

International Years are declared by the United Nations to draw attention to major issues and encourage action. To commemorate the Year, regional conferences will raise awareness of cooperatives and seek ways to leverage their contribution to socio-economic development and foster regulatory frameworks. A research agenda will be proposed and Member States are to form national committees that will serve as focal points for the Year’s activities.

32