UNIVERSIDAD TECONOLICA DE HONDURAS TEMA: Sistema Cooperativo en Honduras
ASIGNATURA: Merados !inanieros
CATEDR"TICO: Li# !raniso Cerrato Lam$ur
%RESENTADO %OR Ana A&e'andra Ur$ina De()a Nio& Ger*nimo +enn) Romero Mart(a %ao&a Triminio Car&os Rauda&es
Lu,ar ) !e(a: -. /u&io De& 01-2#
Sistema Cooperativo En Honduras INDICE
INTRODUCCIÓN..................................... ......................................................... .............................................................. .......................................... 4 OBJETIVOS....................................... ........................................................... ........................................ ............................................... ........................... 5 OBJETIVO GENERAL....................................... ........................................................... .................................................. .............................. 5 OBJETIVOS ESPECIFICOS.................................................................................5 RESEÑA HISTORICA DEL COOPERATIVISMO .........................................................6 MOVIMIENTO COOPERATIVISTA EN HONDURAS ................................................7 ¿QUE ES UNA COOPERATIVA? ..............................................................................8 SÍMBOLOS DEL COOPERATIVISMO COOPERATIVISMO....................................................................8 SIGNIFICADO DE LOS ELEMENTOS ................................................................8 EL PINO:..................................... ......................................................... ........................................ ................................. ........................... ................. ... 9 EL CÍRCULO:....................................... ........................................................... ........................................ .......................................... ...................... 9 EL VERDE:...................................... ......................................................... ....................................... .................................... ........................... ........... 9 EL AMARILLO:...................................... ......................................................... ...................................................... .......................................... ....... 9 EL EMBLEMA:...................................... .......................................................... ........................................ .......................................... ...................... 9 MISION DE LAS COOPERATIVAS........................................................................10 VISIÓN DE LAS COOPERATIVAS ..........................................................................10 VALORES DEL COOPERATIVISMO.......................................................................11 PRINCIPIOS DEL COOPERATIVISMO ...................................................................11 Primr Pri!"i#i$: Mm%r&'( (%ir)( * +$,-!)(ri( ...................................................11 S.-!/$ Pri!"i#i$: C$!)r$, /m$"r0)i"$ / ,$& mim%r$& .......................................12 Tr"r Tr"r Pri!"i#i$: P(r)i"i#("i1! "$!1mi"( / ,$& mim%r$& .....................................12 C-(r)$ Pri!"i#i$: A-)$!$m'( i!/#!/!"i(.......................................................13 Q-i!)$ Pri!"i#i$: E/-"("i1!2 3$rm("i1! i!3$rm("i1! .............................................13 S4)$ Pri!"i#i$: C$$#r("i1! !)r "$$#r()i+(& ...................................................13 S5#)im$ Pri!"i#i$: C$m#r$mi&$ "$! ,( "$m-!i/(/ .................................................13 OBJETIVOS DE LAS COOPERATIVAS ...................................................................14 REQUISITOS PARA CONSTITUIR UNA COOPERATIVA ...........................................14 LAS COOPERATIVAS COOPERATIVAS DE PRIMER GRADO G RADO DEBER6N CONSTITUIRSE CON UN HABER SOCIAL NO INFERIOR A LA CANTIDAD CANTIDAD SIGUIENTE: ...............................15 DOCUMENTOS QUE SE DEBEN PRESENTAR AL MOMENTO DE SOLICITAR LA PERSONALIDAD JURÍDICA E INSCRIPCIÓN EN EL REGISTRO NACIONAL DE COOPERATIVAS...................................... ......................................................... .................................................. ........................................ ......... 15 DISTINTAS CLASES DE SOCIEDADES COOPERATIVAS ........................................16 Grupo 1
2
Sistema Cooperativo En Honduras INDICE
INTRODUCCIÓN..................................... ......................................................... .............................................................. .......................................... 4 OBJETIVOS....................................... ........................................................... ........................................ ............................................... ........................... 5 OBJETIVO GENERAL....................................... ........................................................... .................................................. .............................. 5 OBJETIVOS ESPECIFICOS.................................................................................5 RESEÑA HISTORICA DEL COOPERATIVISMO .........................................................6 MOVIMIENTO COOPERATIVISTA EN HONDURAS ................................................7 ¿QUE ES UNA COOPERATIVA? ..............................................................................8 SÍMBOLOS DEL COOPERATIVISMO COOPERATIVISMO....................................................................8 SIGNIFICADO DE LOS ELEMENTOS ................................................................8 EL PINO:..................................... ......................................................... ........................................ ................................. ........................... ................. ... 9 EL CÍRCULO:....................................... ........................................................... ........................................ .......................................... ...................... 9 EL VERDE:...................................... ......................................................... ....................................... .................................... ........................... ........... 9 EL AMARILLO:...................................... ......................................................... ...................................................... .......................................... ....... 9 EL EMBLEMA:...................................... .......................................................... ........................................ .......................................... ...................... 9 MISION DE LAS COOPERATIVAS........................................................................10 VISIÓN DE LAS COOPERATIVAS ..........................................................................10 VALORES DEL COOPERATIVISMO.......................................................................11 PRINCIPIOS DEL COOPERATIVISMO ...................................................................11 Primr Pri!"i#i$: Mm%r&'( (%ir)( * +$,-!)(ri( ...................................................11 S.-!/$ Pri!"i#i$: C$!)r$, /m$"r0)i"$ / ,$& mim%r$& .......................................12 Tr"r Tr"r Pri!"i#i$: P(r)i"i#("i1! "$!1mi"( / ,$& mim%r$& .....................................12 C-(r)$ Pri!"i#i$: A-)$!$m'( i!/#!/!"i(.......................................................13 Q-i!)$ Pri!"i#i$: E/-"("i1!2 3$rm("i1! i!3$rm("i1! .............................................13 S4)$ Pri!"i#i$: C$$#r("i1! !)r "$$#r()i+(& ...................................................13 S5#)im$ Pri!"i#i$: C$m#r$mi&$ "$! ,( "$m-!i/(/ .................................................13 OBJETIVOS DE LAS COOPERATIVAS ...................................................................14 REQUISITOS PARA CONSTITUIR UNA COOPERATIVA ...........................................14 LAS COOPERATIVAS COOPERATIVAS DE PRIMER GRADO G RADO DEBER6N CONSTITUIRSE CON UN HABER SOCIAL NO INFERIOR A LA CANTIDAD CANTIDAD SIGUIENTE: ...............................15 DOCUMENTOS QUE SE DEBEN PRESENTAR AL MOMENTO DE SOLICITAR LA PERSONALIDAD JURÍDICA E INSCRIPCIÓN EN EL REGISTRO NACIONAL DE COOPERATIVAS...................................... ......................................................... .................................................. ........................................ ......... 15 DISTINTAS CLASES DE SOCIEDADES COOPERATIVAS ........................................16 Grupo 1
2
Sistema Cooperativo En Honduras CLASIFICACION DE LAS COOPERATIVAS SEG7N EL RUBRO ...............................17 COOPERATIVAS DE AHORRO 8 CR9DITO EN EL SISTEMA COOPERATIVO NACIONAL...................................... ......................................................... ....................................... ........................................ ............................. ......... 18 JERARQUIA EN EL SISTEMA COOPERATIVO DE HONDURAS ................................18 EN PRIMER NIVEL :..................................... :......................................................... ..................................................... .................................... ... 18 EN SEGUNDO NIVEL: ..........................................................................................18 LAS PRINCIPALES PRINCIPALES ORGANIACIONES DE SEGUNDO GRADO E;ISTENTES EN HONDURAS SON:............................................................................................19 EN UN TERCER NIVEL .....................................................................................19 VENTAJAS 8 DESVENTAJAS DE SISTEMA COOPERATIVO....................................20 VENTAJAS:........................................ ............................................................ ........................................ .......................................... ......................20 20 DESVENTAJAS: ...................................... ......................................................... ......................................................... ...................................... 20 VENTAJAS PARA EL AFILIADO COOPERATIVISTA EN RELACION A LA BANCA NACIONAL...................................... ......................................................... ....................................... ........................................ ............................. ......... 21 PRODUCTOS 8 SERVICIOS QUE PRESTAN LAS COOPERATIVAS DE AHORRO 8 CREDITO SUPERVISADAS POR EL CONSUCOOP .................................................22 PRODUCTOS 8 SERVICIOS QUE PRESTAN LAS COOPERATIVAS DE AHORRO 8 CREDITO A SUS AFILIADOS ................................................................................23 LAS COOPERATIVAS 8 SU APORTE A LA SOCIEDAD............................................24 CONSEJO MUNDIAL DE COOPERATIVAS DE AHORRO 8 CR9DITO< =>OCCU .......26 ENTE REGULADORES DEL SISTEMA COOPERATIVO A NIVEL NACIONAL ..............27 REFORMA A LA LE8 DE COOPERATIVAS EN HONDURAS ......................................28 ORGANIGRAMA INSTITUCIONAL INSTITUCIONAL DE CONSUCOOP..............................................31 CONCLUSION...................................... .......................................................... ....................................... ........................................... ........................ 32 ANE;OS....................................... ........................................................... ....................................... ....................................... ............................... ........... 33
INTRODUCCIÓN Grupo 1
3
Sistema Cooperativo En Honduras E, &i&)m( C$$#r()i+$ ! H$!/-r(& "(/( (@$ "$%r( m(*$r #r$)(.$!i&m$2 &r(1! / &r (" - &(! #(r) /, &i&)m( 3i!(!"ir$ )!i!/$ -!( $%,i.("i1! "$! &-& (3i,i(/$& * #r$*""i1! "$! , mi&m$<
C$!$"rm$& &- i&)$ri(2 ,$& "$& / m0& r,+(!"i( &$%r , m$+imi!)$ "$$#r()i+i&)( ! !-&)r$ #('&2 &-& (#$r)& ( ,( &$"i/(/2 &- Vi&i1! * Mi&i1!2 V(,$r&2 O%)i+$&2 R-i&i)$& / C$!&)i)-"i1! (&' mi&m$ #r$/-")$& * &r+i"i$& - $3r"! ,(& C$$#r()i+(& / A$rr$ * Cr5/i)$ ! H$!/-r(&2 ,$& )i#$& / "$$#r()i+(& "$!&)i)-i/(& ,.(,m!)2 , !) - r.-,( &-& $#r("i$!& ( !i+, !("i$!(, (&' "$m$ i!)r!("i$!(,< 8 ,(& m0& r"i!)& r3$rm(& - ( &-3ri/$ ,( L* / C$$#r()i+(& ! H$!/-r(&<
OBJETIVOS OBJETIVO GENERA
C$!$"r ,( im#$r)(!"i( - )i!! ,(& C$$#r()i+(& "$m$ &i&)m( 3i!(!"ir$ ! ,( "$!$m'(2 S- i&)$ri( / +$,-"i1! ! /, P('&2 /(/$ - "$!)ri%-* (, /&(rr$,,$ &$"i(, * "$!1mi"$ / ,$& (3i,i(/$&2 "$!$"r &-& 3-!"i$!&2 #r$/-")$& * &r+i"i$&< Grupo 1
4
Sistema Cooperativo En Honduras OBJETIVOS ES!ECI"ICOS ( D3i!ir ,$& )5rmi!$& C$$#r()i+( * C$$#r()i+i&m$ * , "r"imi!)$ - (! )!i/$ ! , &i&)m( 3i!(!"ir$ /, P('&< % C$!$"r #r$/-")$& * &r+i"i$& - %ri!/(! ,(& C$$#r()i+(& / A$rr$ * Cr5/i)$ /, P('&< " A!(,i(r ! -5 , %!3i"i(! * $ A3")(! ,(& !-+(& /i&#$&i"i$!& / ,( L* / C$$#r()i+(& ! H$!/-r(&< / C$!$"r , !) R.-,(/$r /, Si&)m( C$$#r()i+$ /, P('& ( Ni+, N("i$!(, I!)r!("i$!(,< I/!)i3i"(r +!)((& * /&+!)((& - )i! ,(& C$$#r()i+(& ! r,("i1! (, &i&)m( %(!"(ri$ N("i$!(,<
RESE#A HISTORICA DE COO!ERATIVIS$O
F- ! , (@$ / 2 ! /$!/ $m%r& * -!( m-r 3-!/(r$! ,( #rimr( C$$#r()i+( ! , #$%,(/$ / R$"/(,2 I!.,()rr(< D &) r!("r "$!1mi"$ &-r.! ,(& /i3r!)& C$$#r()i+(& ! , m-!/$2 (&imi&m$ &-r.! ,$& 3-!/(m!)$& 3i,$&13i"$&2 /$")ri!(ri$& * $#r()i+$& / ,(& m#r&(& "$$#r()i+(& ! ,( (")-(,i/(/< E, C$$#r()i+i&m$ & -!( /$")ri!( &$"i$"$!1mi"( - #r$m-+ ,( $r.(!i("i1! / ,(& #r&$!(& #(r( &()i&3("r / m(!r( "$!-!)( &-& !"&i/(/&< E, Grupo 1
5
Sistema Cooperativo En Honduras "$$#r()i+i&m$ &)0 #r&!) ! )$/$& ,$& #('&& /, m-!/$< L /( ,( $#$r)-!i/(/ ( ,$& &r& -m(!$& / &"(&$& r"-r&$& / )!r -!( m#r&( / &- #r$#i/(/ -!)$ ( $)r(& #r&$!(&< U!$ / ,$& #r$#1&i)$& / &) &i&)m( & ,imi!(r ,( 4#,$)("i1! / ,(& #r&$!(& #$r i!/i+i/-$& $ m#r&(& //i"(/$& ( $%)!r .(!(!"i(&< L( #(r)i"i#("i1! /, &r -m(!$ "$mK! (&-mi!/$ -! r$, #r$)(.$!i&)( ! ,$& #r$"&$& &$"i$"$!1mi"$ / ,( &$"i/(/ ! ,( - +i+ & ,( #ri!"i#(, 3$r)(,( / ,( /$")ri!( "$$#r()i+i&)(< E, "$$#r()i+i&m$ & ri. #$r -!$& +(,$r& * #ri!"i#i$& %(&(/$& ! , /&(rr$,,$ i!).r(, /, &r -m(!$< S-r. "$m$ .r(! (,)r!()i+(2 ,( 3i,$&$3'( / )r(%($ &$,i/(ri$2 (*-/( m-)-( * ,( #rim("'( /, $m%r< =CONSUCOOP2
$OVI$IENTO COO!ERATIVISTA EN HONDURAS
D()$& i&)1ri"$& / ,( +$,-"i1! /, m$+imi!)$ "$$#r()i+$ ! H$!/-r(&<
E! 2 &-r.! $r.(!i("i$!& "$! (,i!(mi!)$& / "$$#r("i1! "$m$ L( S$"i/(/ / ,(/i!$& * , F$!/$ I!/'.!(2 ! M0r"(,(2 L( P(<
E! 2 &-r. ,( &$"i/(/ ,,(m(/( E, O%rr$ ! ,( Ci-/(/ / S(!)( R$&( / C$#(!<
E! ,( C$!&)i)-"i1! / ,( R#K%,i"( /, (@$ & m!"i$!(%( ,( #r$m$"i1! / "$$#r()i+(& #(r( +!)(& / mr"(/r'(& ( #,($< Grupo 1
6
Sistema Cooperativo En Honduras
E! 2 ! , C1/i.$ / C$mr"i$ & i!",-* -! "(#')-,$ /&)i!(/$ ( ,( r.-,("i1! / ,(& &$"i/(/& "$$#r()i+i&)(&< =CONSUCOOP2
%&UE ES UNA COO!ERATIVA' U!( "$$#r()i+( & -!( &$"i/(/ $r.(!i(/( +$,-!)(ri(m!) #$r -! .r-#$ / #r&$!(& #(r( &r+ir& (&imi&m$ * ( ,( "$m-!i/(/< S %(&( ! ,( (*-/( m-)-( * ,( &.-ri/(/ / - &-& &$"i$& )r(%((! -!)$& #(r( -! %i! "$mK!< L(& "$$#r()i+(& !$ #r&i.-! #r$#1&i)$& $ 3i!& / ,-"r$ *( - &- #r$#1&i)$ #ri!"i#(, & %ri!/(r , m$r &r+i"i$ ( &-& (3i,i(/$&< =CONSUCOOP2
Grupo 1
7
Sistema Cooperativo En Honduras S($BOOS DE COO!ERATIVIS$O
L$& D$& Pi!$& /, C$$#r()i+i&m$< E&) &'m%$,$ !("i1 ! ,$& E&)(/$& U!i/$& ! , (@$ 2 * #$&)ri$rm!) 3- ("#)(/$ ! , r&)$ /, m-!/$< E! ,( (")-(,i/(/ & , m0& "$!$"i/$ / )$/$& ,$& &'m%$,$& /, "$$#r()i+i&m$
SIGNI"ICADO DE OS EE$ENTOS C(/( -!$ / ,$& ,m!)$& /, m%,m(2 )i! &- &i.!i3i"(/$2 ( m$/$ / &'!)&i& 4#,i"(m$& ,$& &i.-i!)&:
E !INO) E, 0r%$, /, #i!$2 & "$!&i/r(%( ! ,( (!)i./(/ "$m$ &'m%$,$ / i!m$r)(,i/(/ * / 3"-!/i/(/2 r( r&#)(/$ #$r &- "(#("i/(/ / &-#r+i+!"i( ! ,(& )irr(& m!$& 3"-!/(& * ,( &$r#r!/!) "(#("i/(/ / m-,)i#,i"("i1!<
Grupo 1
8
Sistema Cooperativo En Honduras E C(RCUO) EL r#r&!)( ,( +i/( )r!(2 #$r- -! $ri$!) 3i!(,2 (/m0& r#r&!)( ,( i/( /, m-!/$2 - )$/$ ,$ "$!)i! * )$/$ ,$ (%(r"(<
E VERDE) E, +r/ $&"-r$ / ,$& 0r%$,& r#r&!)( , #ri!"i#i$ +i)(, / ,( !()-r(,(<
E A$ARIO) EL (m(ri,,$$r$ r#r&!)( , &$,2 3-!) #rm(!!) / !r.'( * "(,$r<
E E$BE$A) U! "'r"-,$ - (%r(( /$& 0r%$,& /, #i!$2 i!/i"(r ,( -!i1! /, m$+imi!)$2 ,( i!m$r)(,i/(/ / &-& #ri!"i#i$&2 & ,( 3"-!/i/(/ / &-& &.-i/$r&< T$/$ &)$ m(r"1 ! ,( )r(*")$ri( (&"!/!) / ,$& 0r%$,& /, #i!$ #(r( ,$& - & #r$*")(! ! ,$ (,)$2 i!)!)(! "r"r "(/( + m0&< =CONSUCOOP2
$ISION DE AS COO!ERATIVAS Pr$#$r"i$!(r Sr+i"i$& * Pr$/-")$& - &()i&3(.(! ,(& 4#")()i+(& / ,$& (3i,i(/$& "$! )"!$,$.'( 3i"i!)2 )(,!)$ -m(!$ "$m#)i)i+$ * "$m#r$m)i/$ "$! ,( "(,i/(/ / &r+i"i$ ( )r(+5& / -!( #,(!("i1! $#r()i+( - "$!)ri%-*( (, Grupo 1
9
Sistema Cooperativo En Honduras %i!&)(r * /&(rr$,,$ &$"i$"$!1mi"$ / &-& (3i,i(/$& #(r( m(!i3&)(r &r&#$!&(%i,i/(/ &$"i(, "$! ,( "$m-!i/(/<
VISIÓN DE AS COO!ERATIVAS L( +i&i1! i/(, /, &")$r "$$#r()i+$ #(r( %!3i"i(r (, #('& /% / &r -! #rimr #-!)$2 ,( #(r) ,.(, $ &( )!r ,*& ",(r(& #(r( , /&(rr$,,$ /, &i&)m( "$$#r()i+$2 - &(! ,*& - #r$#$!.(! , /&(rr$,,$ ( 3-)-r$2 - )!.( , !3$- / #$&i"i$!(r& ! , )im#$ * - /5 3("i,i/(/& #(r( - , &i&)m( "$$#r()i+$ #-/( /&(rr$,,(r&<
VAORES DE COO!ERATIVIS$O
A*-/( M-)-( R&#$!&(%i,i/(/ Dm$"r("i( E-i/(/ I.-(,/(/ / Dr"$& S$,i/(ri/(/ H$!&)i/(/ Grupo 1
10
Sistema Cooperativo En Honduras
Tr(!&#(r!"i( R&#$!&(%i,i/(/ S$"i(, Pr$"-#("i1! P$r L$& Dm0& =CONSUCOOP2 <"$!&-"$$#<!2
!RINCI!IOS DE COO!ERATIVIS$O !rimer !rin*ipio) $em+res,a a+ierta - vo.untaria L(& "$$#r()i+(& &$! $r.(!i("i$!& +$,-!)(ri(& (%ir)(& #(r( )$/(& (-,,(& #r&$!(& /i&#-&)(& ( -)i,i(r &-& &r+i"i$& * /i&#-&)(& ( ("#)(r ,(& r&#$!&(%i,i/(/& - "$!,,+( ,( mm%r&'( &i! /i&"rimi!("i1! / .5!r$2 r((2 ",(& &$"i(,2 #$&i"i1! #$,')i"( $ r,i.i$&(<
Se/undo !rin*ipio) Contro. demo*r0ti*o de .os miem+ros L(& "$$#r()i+(& &$! $r.(!i("i$!& /m$"r0)i"(& "$!)r$,(/(& #$r &-& mim%r$& -i!& #(r)i"i#(! (")i+(m!) ! ,( /3i!i"i1! / ,(& #$,')i"(& * ! ,( )$m( / /"i&i$!&<
L$& $m%r& * m-r& ,.i/$& #(r( r#r&!)(r ( &- "$$#r()i+(2 r&#$!/! (!) ,$& mim%r$&< E! ,(& "$$#r()i+(& / %(& ,$& mim%r$& )i!! i.-(, /r"$ / +$)$ =-! mim%r$2 -! +$)$2 mi!)r(& ! ,(& "$$#r()i+(& / $)r$& !i+,& )(m%i5! & $r.(!i(! "$! #r$"/imi!)$& /m$"r0)i"$&<
Grupo 1
11
Sistema Cooperativo En Honduras
Ter*er !rin*ipio) !arti*ipa*i1n e*on1mi*a de .os miem+ros L$& mim%r$& "$!)ri%-*! / m(!r( -i)()i+( * "$!)r$,(! / m(!r( /m$"r0)i"( , "(#i)(, / ,( "$$#r()i+(< P$r ,$ m!$& -!( #(r) / & "(#i)(, & #r$#i/(/ "$mK! / ,( "$$#r()i+(< U&-(,m!) r"i%! -!( "$m#!&("i1! ,imi)(/(2 &i & - ,( (*2 &$%r , "(#i)(, &-&"ri)$ "$m$ "$!/i"i1! / mm%r&'(< L$& mim%r$& (&i.!(! 4"/!)& #(r( "-(,-ir( / ,$& &i.-i!)& #r$#1&i)$&: E, /&(rr$,,$ / ,( "$$#r()i+( m/i(!) ,( #$&i%, "r("i1! / r&r+(&2 / ,( "-(, (, m!$& -!( #(r) /% &r i!/i+i&i%, ,$& %!3i"i$& #(r( ,$& mim%r$& ! #r$#$r"i1! "$! &-& )r(!&(""i$!& "$! ,( "$$#r()i+( * , (#$*$ ( $)r(& (")i+i/(/& &.K! ,$ (#r-% ,( mm%r&'(<
Cuarto !rin*ipio) Autonom,a e independen*ia L(& "$$#r()i+(& &$! $r.(!i("i$!& (-)1!$m(& / (*-/( m-)-(2 "$!)r$,(/(& #$r &-& mim%r$&< Si !)r(! ! ("-r/$& "$! $)r(& $r.(!i("i$!& =i!",-*!/$ .$%ir!$& $ )i!! "(#i)(, / 3-!)& 4)r!(&2 ,$ r(,i(! ! )5rmi!$& - (&.-r! , "$!)r$, /m$"r0)i"$ #$r #(r) / &-& mim%r$& * m(!)!.(! ,( (-)$!$m'( / ,( "$$#r()i+(<
&uinto !rin*ipio) Edu*a*i1n2 3orma*i1n e in3orma*i1n L(& "$$#r()i+(& %ri!/(! /-"("i1! * !)r!(mi!)$ ( &-& mim%r$&2 ( &-& /iri.!)& ,")$&2 .r!)& * m#,(/$&2 / )(, 3$rm( - "$!)ri%-*(! 3i"(m!) (, /&(rr$,,$ / &-& "$$#r()i+(&< Grupo 1
12
Sistema Cooperativo En Honduras L(& "$$#r()i+(& i!3$rm(! (, #K%,i"$ ! .!r(,2 #(r)i"-,(rm!) ( 1+!& * "r(/$r& / $#i!i1!2 ("r"( / ,( !()-r(,( * %!3i"i$& /, "$$#r()i+i&m$<
Se4to !rin*ipio) Coopera*i1n entre *ooperativas L(& "$$#r()i+(& &ir+! ( &-& mim%r$& m0& 3i"(m!) * 3$r)(,"! , m$+imi!)$ "$$#r()i+$ )r(%((!/$ / m(!r( "$!-!)( #$r m/i$ / &)r-")-r(& ,$"(,&2 !("i$!(,&2 r.i$!(,& i!)r!("i$!(,&<
S5ptimo !rin*ipio) Compromiso *on .a *omunidad L( "$$#r()i+( )r(%(( #(r( , /&(rr$,,$ &$&)!i%, / &- "$m-!i/(/ #$r m/i$ / #$,')i"(& ("#)(/(& #$r &-& mim%r$&
=CONSUCOOP =CONSUCOOP2
<"$!&-"$$#<!2
OBJETIVOS DE AS COO!ERATIVAS
( M$r(r ,( "$!/i"i1! "$!1mi"(2 &$"i(,2 "-,)-r(, * (m%i!)(, / ,$& "$$#r()i+i&)(& * / ,( "$m-!i/(/ ! - (")K(!< % A-m!)(r ,( r!)( !("i$!(, * ,(& #$&i%i,i/(/& / m#,$ "$! i.-(,/(/ / "$!/i"i$!& * $#$r)-!i/(/& ! , -&$ / ,$& r"-r&$& !()-r(,& #(r( i!"rm!)(r * /i+r&i3i"(r ,( #r$/-""i1!2 #r$/-")i+i/(/ * ,( $3r)( 4#$r)(%, im#-,&(r , -&$ / )5"!i"(& "$m#()i%,& "$! , (m%i!)< " F$m!)(r ,( /-"("i1! ! .!r(, * #ri!"i#(,m!) "$$#r()i+i&)( ( )$/$& ,$& !i+,& ( )r(+5& / ,( 3$rm("i1! * "(#("i)("i1! / Pr$m$+r ,( i!+&)i.("i1! ! "$$#r()i+i&m$ Grupo 1
13
Sistema Cooperativo En Honduras L$& /m0& - & &)(%,"( ! , E&)()-)$ r&#")i+$<
RE&UISITOS !ARA CONSTITUIR UNA COO!ERATIVA T!r -! m'!im$ / +i!) #r&$!(& = * &i & /, S-%&")$r ($rr$ * "r5/i)$2 "$!&-m$ * C$$#r()i+(& R.i$!(,& )ri!)( #r&$!(& =< H(%r r"i%i/$ #$r ,$ m!$& -! "-r&$ %0&i"$ / "$$#r()i+i&m$< T!r -!( "(!)i/(/ / /i!r$ 3i(/( #$r ,( L* / C$$#r()i+(& / H$!/-r(& * &- R.,(m!)$ "$m$ (%r &$"i(, / ,( "$$#r()i+(< =L* D C$$#r()i+(&2
AS COO!ERATIVAS DE !RI$ER GRADO DEBER6N CONSTITUIRSE CON UN HABER SOCIA NO IN"ERIOR A A CANTIDAD SIGUIENTE) L(& / C!)r$& /-"()i+$&: L< < L(& A.r$#"-(ri(& / "(m#&i!$&: L< < L(& i!/-&)ri(,&: L< 2< A-,,( "-*( (")i+i/(/ #ri!"i#(, &( , A$rr$2 "$!&-m$ * +i+i!/( L< 2< O)r(& "$$#r()i+(& (.r$#"-(ri(&: L< 2< L(& / )r(!&#$r): L< 2<L(& !$ i!/i"(/(& ! ,$& ,i)r(,& (!)ri$r& L<2 < =L* D C$$#r()i+i&m$ E! H$!/-r(&
Grupo 1
14
Sistema Cooperativo En Honduras DOCU$ENTOS &UE SE DEBEN !RESENTAR A $O$ENTO DE SOICITAR A !ERSONAIDAD JUR(DICA E INSCRI!CIÓN EN E REGISTRO NACIONA DE COO!ERATIVAS S$,i"i)-/ / Pr&$!(,i/(/ J-r'/i"( i!&"ri#"i1! ! , R.i&)r$ N("i$!(, / C$$#r()i+( ,(%$r(/( #$r , A#$/r(/$ L.(,< I!/i"(!/$ .!r(,& / L* "$m#,)(& * NKmr$& / T,53$!$& #(r( !$)i3i"(r,& &i & - 4i&)! $%&r+("i$!& (, /$"-m!)$< A")( / C$!&)i)-"i1! "$! &-& 3irm(& * -,,(& /%i/(m!) (-)!)i"(/(&< Pr&!)(r ,( #r$#-&)( / E&)()-)$& ! Di&"$ C$m#(")$ 7CD8< U!( + "(,i3i"(/$ , /$"-m!)$ )(!)$ ! 3$rm( "$m$ ! , 3$!/$2 &i! - 4i&)ir! $%&r+("i$!& (, mi&m$ & , !)r.(r0! /$& "$#i(& -/(!/$ &- $ri.i!(, ! , 4#/i!) / &) R.i&)r$< P$/r $)$r.(/$ #$r , Pr&i/!) / ,( C$$#r()i+( (, A#$/r(/$ L.(, /%i/(m!) (-)!)i"(/$< C$!&)(!"i( / C(#("i)("i1! $ C-r&$ B0&i"$< C$!&)(!"i( / H(%r S$"i(,< P(.(r /ir")(m!) "$! ,( (/mi!i&)r("i1! ,( (#r$%("i1! i!&"ri#"i1! / ,( Pr&$!(,i/(/ J-r'/i"( #$r -! m$!)$ / D$& mi, U! Lm#ir(& =L< 2<2 m0& C-()r$"i!)$& Ci!"-!)( ,m#ir(& =L< < #$r ,(& /$& "$#i(&2 -/(!/$ , /$"-m!)$ $ri.i!(, ! &- r&#")i+$ 4#/i!)< Si , P(.$ & m/i(!) C- /%r0 ("r& ( !$m%r / IHDECOOP< O "$! "$#i( /,
/#1&i)$
B(!"(ri$
(
!$m%r
/
&)<
=
DISTINTAS CASES DE SOCIEDADES COO!ERATIVAS Grupo 1
15
Sistema Cooperativo En Honduras F$rm(! #(r) /, Si&)m( C$$#r()i+$ ,(& &i.-i!)& ",(&& / &$"i/(/& "$$#r()i+(&:
De *onsumidores de +ienes -9o servi*ios) S$! &$"i/(/&
<
"$$#r()i+(& / "$!&-mi/$r&2 (-5,,(& "-*$& mim%r$& & (&$"i! "$! , $%)$ / $%)!r ! "$mK! (r)'"-,$&2 %i!& *$ &r+i"i$& #(r( ,,$&2 &-& $.(r& $ &-& (")i+i/(/& / #r$/-""i1!<
De produ*tores de +ienes -9o servi*ios: S$! &$"i/(/&
<
"$$#r()i+(& / #r$/-")$r&2 (-5,,(& "-*$& mim%r$& & (&$"i! #(r( )r(%((r ! "$mK! ! ,( #r$/-""i1! / %i!& *$ &r+i"i$&2 (#$r)(!/$ &- )r(%($ #r&$!(,2 3'&i"$ $ i!),")-(,< I!/#!/i!)m!) /, )i#$ / #r$/-""i1! ( ,( - &)5! //i"(/(&2 &)(& &$"i/(/& #$/r0! (,m("!(r2 "$!&r+(r2 )r(!&#$r)(r * "$mr"i(,i(r &-& #r$/-")$&2 (")-(!/$ ! ,$& )5rmi!$& / &)( L*<
De a;orro - pr5stamo: L(& S$"i/(/& C$$#r()i+(& - )!.(! #$r
<
$%)$ r(,i(r (")i+i/(/& / ($rr$ * #r5&)(m$ & r.ir0! #$r &)( L*2 (&' "$m$ #$r ,$ /i&#-&)$ #$r ,( L* #(r( R.-,(r ,(& A")i+i/(/& / ,(& S$"i/(/& C$$#r()i+(& / A$rr$ * Pr5&)(m$< S !)!/r0 "$m$ ($rr$2 ,( "(#)("i1! / r"-r&$& ( )r(+5& / /#1&i)$& / ($rr$ / /i!r$ / &-& S$"i$& * "$m$ #r5&)(m$2 ,( "$,$"("i1! * !)r.( / ,$& r"-r&$& "(#)(/$& !)r &-& mi&m$& S$"i$&<
CASI"ICACION DE AS COO!ERATIVAS SEG
C$$#r()i+(& C(3)(,r(& C$$#r()i+(& / A$rr$ * Cr5/i)$ C$$#r()i+(& A.r$3$r&)(,& C$$#r()i+(& A.r$#"-(ri(& C$$#r()i+(& Mi4)(& C$$#r()i+(& / Vi+i!/( C$$#r()i+(& / Tr(!&#$r) C$$#r()i+(& I!/-&)ri(,& C$$#r()i+(& / P&"( Grupo 1
16
Sistema Cooperativo En Honduras < C$$#r()i+(& E&)-/i(!)i,& (CONSUCOOP, www.consucoop.hn, 2015
COO!ERATIVAS DE AHORRO = CR>DITO EN E SISTE$A COO!ERATIVO NACIONA < < < < <
C$$#r()i+( / A$rr$ * Cr5/i)$ S(.r(/( F(mi,i(2 LMTDA< C$$#r()i+( / A$rr$ * Cr5/i)$ ELGA2 LMTDA< C$$#r()i+( / A$rr$ * Cr5/i)$ C$r$).(2 LMTDA< C$$#r()i+( / A$rr$ * Cr5/i)$ L( G-(/(,-#2 LMTDA< C$$#r()i+( / ($rr$ * Cr5/i)$ Pr&#'r!&2 LMTDA<
E4i&)! $)r(& "$$#r()i+(& (")i+(& /!)r$ / &)( "().$r'(2 & m!"i$!(! &)(& "i!"$& #$r &r ,(& / m(*$r #(r)i"i#("i1! /!)r$ /, Si&)m( C$$#r()i+$<
JERAR&UIA EN E SISTE$A COO!ERATIVO DE HONDURAS EN !RI$ER NIVE : L(& "$$#r()i+(& / #rimr .r(/$& &-& &$"i$& #-/! &r #r&$!(& !()-r(,& $ -r'/i"(&<
EN SEGUNDO NIVE) E4i&)! F/r("i$!&2 U!i$!& * A,i(!(& - (.r-#(! "$$#r()i+(& (,r//$r / -! &r+i"i$ "$mK! #(r( )$/(&< V(, ,( #!( (",(r(r - !$ )$/(& ,(& "$$#r()i+(& Grupo 1
17
Sistema Cooperativo En Honduras & !"-!)r(! 3/r(/(& * #$r &)$ (* /i3r!"i( !)r , !Kmr$ / "$$#r()i+(& * ,(& - 3i.-r(! (&$"i(/(&<
AS !RINCI!AES ORGANI?ACIONES DE SEGUNDO GRADO E@ISTENTES EN HONDURAS SON) 1.
F/r("i1! H$!/-r@( D C$$#r()i+(& D Vi+i!/( Limi)(/(2 FEHCOVIL
<
A&$"i("i1! C(m#&i!( N("i$!(,2 ACAN
<
F/r("i1! N("i$!(, D C$$#r()i+(& D Tr(!&#$r) FENACOTRAL<
<
F/r("i1! H$!/-r@( D C$$#r()i+(& A.r$3$r&)(,& FEHCAFOR
<
F/r("i1! H$!/-r@( D C$$#r()i+(& I!/-&)ri(,& FEHCIL
<
F/r("i1! D C$$#r()i+(& D A$rr$ 8 Cr5/i)$ FACACH
<
F/r("i1! D C$$#r()i+(& A.r$#"-(ri(& 8 Em#r&(& D L( R3$rm(
A.r(ri( D H$!/-r(& FECORAH <
U!i1! D C$$#r()i+(& D Sr+i"i$& A.r$#"-(ri$& UNIOCOOP
<
C!)r(, D C$$#r()i+(& C(3)(,r(& D H$!/-r(& LA CENTRAL
<
A&$"i("i1! H$!/-r@( D Pr$/-")$r& D C(35 AHPROCAFE<
EN UN TERCER NIVE : S (&$"i(! ,(& F/r("i$!&2 i.-(,m!) #r&$!(& -r'/i"(&2 - ! , "(&$ / H$!/-r(& ,$ ("! ! ,( CHC2 C!)r(, H$!/-r@( / C$$#r()i+(&2 -i! r#r&!)( ( )$/$ , m$+imi!)$ "$$#r()i+$ !("i$!(, i!)r!("i$!(,m!)< L$& %!3i"i$& - & ,$.r(! & 4)i!/! ( )$/(& ,(& "$$#r()i+(& * &-& "$$#r()i+i&)(&< Grupo 1
18
Sistema Cooperativo En Honduras
VENTAJAS = DESVENTAJAS DE SISTE$A COO!ERATIVO
VENTAJAS)
Dm$"r("i(< I.-(,/(/< F("i,i/(/& / 3i!(!"i(mi!)$ #$r #r$.r(m(& .-%r!(m!)(,&< E&)0! 4!)(& / .(&)$& / r.i&)r$ im#-&)$ &$%r ,( r!)(< Pr$)""i1! /, &)(/$< A, &)(r 4!)(& / im#-&)$& #-/! $3r"r m$r& #r"i$& m$r(!/$ ,(& #$&i%i,i/(/& / "$m#)!"i( ! , mr"(/$< C$&)$& "$m#(r)i/$&
DESVENTAJAS)
Di3i"-,)(/
.-%r!(m!)(,&< S r-ir! "$m$ m'!im$ #r&$!(& #(r( "$!3$rm(r,(&< L(& "$$#r()i+(& - $%)i!! "$! m(*$r r(#i/ &-& %!3i"i$& &$!
#(r(
$%)!r
#r5&)(m$&
#ri+(/$&
$
!
%(!"$&
!$
(-,,(& - )i!! m0& mim%r$&< D&m#@ -! "(r.$ /!)r$ / ,( (&$"i("i1! /% &r -! mim%r$ (")i+$< R-ir! m0& / (@$& / )r(*")$ri( #(r( &r )$m(/(& ! "-!)( #$r
#,(!& / 3i!(!"i(mi!)$ !$ .-%r!(m!)(,&< H$r(ri$& / )r(%($ * 3i!(!"i(mi!)$<
Grupo 1
19
Sistema Cooperativo En Honduras
VENTAJAS !ARA E A"IIADO COO!ERATIVISTA EN REACION A A BANCA NACIONA COO!ERATIVA DE AHORRO = CREDITO VENTAJAS: T(&( m0& 3(+$r(%,& Si! 3i!& / ,-"r$ #r$#i/(/ / ,$& (3i,i(/$& L$& (3i,i(/$& )i!! +$& * +$)$ B($& "(r.$& &i &- "-!)( &)0 #$r /%($ /,
BANCA TRADICIONA DESVENTAJAS: T(&( m0& (,)( Fi!& / ,-"r$ #r$#i/(/ / ,$& (""i$!i&)(& S$,(m!) ,$& (""i$!i&)(& )i!! +$& * +$)$ A,)$& "(r.$& &i &- "-!)( &)0 #$r /%($ /,
m'!im$ M!$& r-i&i)$& #(r( &$,i"i)(r -! #r5&)(m$ D&+!)((&: U&$ / m!$r )"!$,$.'( ="(r$&
m'!im$ M0& r-i&i)$& #(r( &$,i"i)(r -! #r&)(m$& V!)((&: M(*$r )"!$,$.'( ="(r$& (-)$m0)i"$&2 (##&2
(-)$m0)i"$&2 )"<
)"< M(*$r
A""&$ ,imi)(/$ = #$"(& &-"-r&(,& M!$r ,i-i/
(""&$
=
m(*$r
"(!)i/(/
&-"-r&(,& M(*$r ,i-i/
Grupo 1
20
/
Sistema Cooperativo En Honduras
!RODUCTOS = SERVICIOS &UE !RESTAN AS COO!ERATIVAS DE AHORRO = CREDITO SU!ERVISADAS !OR E CONSUCOO! L(& "$$#r()i+(& / ($rr$ * "r5/i)$ &-#r+i&(/(& #$r ,( S-#ri!)!/!"i( / C$$#r()i+(& / A$rr$ * Cr5/i)$ /, CONSUCOOP #$/r0! r(,i(r ,(& $#r("i$!& * &r+i"i$& &i.-i!)&: < R"i%ir /#1&i)$& / ($rr$ * ( #,($ ! m$!/( !("i$!(, < O)$r.(r #r5&)(m$& ! m$!/( !("i$!(,2 / "$!3$rmi/(/ ( ,$& ,i!(mi!)$& &)(%,"i/$& ! , m(r"$ !$rm()i+$ - & mi)( (, 3")$ < Bri!/(r &r+i"i$& / "(( / &.-ri/(/ < R"i%ir #r5&)(m$& / i!&)i)-"i$!& 3i!(!"ir(& * !$ 3i!(!"ir(& /, #('& * /, 4)ri$r < E3")-(r $#r("i$!& / "r5/i)$ "$! $)r(& "$$#r()i+(& $ i!&)i)-"i$!& /, &i&)m( 3i!(!"ir$ < A/-irir ,$& %i!& m-%,& i!m-%,& !"&(ri$& #(r( , /&(rr$,,$ / &-& (")i+i/(/&2 /!)r$ / ,$& ,'mi)& - & &)(%,"( ! , m(r"$ !$rm()i+$ - & mi)( (, 3")$ < E3")-(r /#1&i)$& ! i!&)i)-"i$!& 3i!(!"ir(& $ ! $)r(& "$$#r()i+(& ! ,(& - (")K "$m$ (3i,i(/$ < A/-irir #(r)i"i#("i$!& ! &$"i/(/& - )!.(! #$r $%)$ %ri!/(r &r+i"i$& ( ,( "$$#r()i+( $ - )!.(! "$m#()i%i,i/(/ "$! &- $%)$ &$"i(,2 /!)r$ / ,$& ,'mi)& &)(%,"i/$& ! , m(r"$ !$rm()i+$ - & mi)( (, 3")$
Grupo 1
21
Sistema Cooperativo En Honduras < A/-irir +(,$r& i!&"ri)$& ! , R.i&)r$ PK%,i"$ /, Mr"(/$ / V(,$r&2 - "-!)! "$! -!( "(,i3i"("i1! BBB =!/ mi)i/$& #$r &$"i/(/& (!1!im(& &)(%,"i/(& ! , #('& < A/-irir +(,$r& mi)i/$& #$r , B(!"$ C!)r(, / H$!/-r(&2 ,( S"r)(r'( / E&)(/$ ! , D&#("$ / Fi!(!(& $ "-(,-ir $)r( - "-!) "$! ,( .(r(!)'( /, E&)(/$ / H$!/-r(& < C,%r(r "$!)r()$& / i!)rm/i("i1! / r"-r&$& "$! i!&)i)-"i$!& &#"i(,i(/(& #(r( "-m#,ir "$! ,$& $%)i+$& / ,( "$$#r()i+( < R"(-/(r #(.$& / &r+i"i$& #K%,i"$& * $)r$&2 ( )r(+5& / ,( )r"ri("i1! / &r+i"i$& < S-&"ri%ir * #(.(r (#$r)("i$!& ! $r.(!i&m$& / &.-!/$ * )r"r .r(/$2 (&' "$m$ ! $r.(!i&m$& (-4i,i(r& /, &")$r "$$#r()i+$ *2 < C$!&)i)-ir "$!+!i$& / "$%r(!( / r"-r&$& "$! #r&$!(& -r'/i"(& "$! 3i!& / ,-"r$ * - #r$+!.(! / $#r("i$!& #ri!"i#(,m!) "$! (3i,i(/$& )(, $#r("i1! & #rmi)i/( &$,(m!) ! "(&$ - /$!/ &)5 -%i"(/( ,( "$$#r()i+( !$ 4i&)( !i!.-!( $)r( i!&)i)-"i1! 3i!(!"ir( - &) (-)$ri(/( #(r( ,( "(#)("i1! / 3$!/$& ( )r(+5& / "-!)(& / ($rr$ * / "-& < =N$<2
!RODUCTOS = SERVICIOS &UE !RESTAN AS COO!ERATIVAS DE AHORRO = CREDITO A SUS A"IIADOS P(r( #r&)(r /i"$& &r+i"i$& ,(& C$$#r()i+(& / A$rr$& * Cr5/i)$& /%r0! /m$&)r(r (!) , CONSUCOOP - "-!)(! "$! "(#("i/(/ 3i!(!"ir(2 &)r-")-r( )"!$,1.i"( * $#r()i+(2 "-m#,i!/$ "$! , m(r"$ ,.(, +i.!)< < R"i%ir /#1&i)$& / ($rr$ * ( #,($ ! m$!/( 4)r(!r(
Grupo 1
22
Sistema Cooperativo En Honduras < O)$r.(r #r5&)(m$& ! m$!/( 4)r(!r(2 / "$!3$rmi/(/ ( ,$& ,i!(mi!)$& &)(%,"i/$& ! , m(r"$ !$rm()i+$ - & mi)( (, 3")$ < C$mr"i(,i(r $ "$mi)ir )(r)(& / "r5/i)$ * )(r)(& / /5%i)$ "$!3$rm ( ,$ /i&#-&)$ ! , m(r"$ ,.(, +i.!) < R"(-/(r #(.$& / &r+i"i$& #K%,i"$& * $)r$& / 3$rm( /ir")( < R(,i(r $#r("i$!& / )r(!&3r!"i(& / 3$!/$& * rm&(& < A")-(r "$m$ (.!) / #(.$ / ,(& )r(!&3r!"i(& "$!/i"i$!(/(& /, E&)(/$ / H$!/-r(& < C$m#r(r * +!/r "(r)r( / "r5/i)$ "$! $)r(& "$$#r()i+(& / ($rr$ * "r5/i)$ i!&)i)-"i$!& /, &i&)m( 3i!(!"ir$ < C$mr"i(,i("i1! / #r$/-")$& / mi"r$&.-r$& * mi"r$#!&i$!& "$! i!&)i)-"i$!& (-)$ri(/(& #$r , m(r"$ ,.(, +i.!) #(r( #r&)(r /i"$& &r+i"i$& *2 < C-(,-ir $)r( (")i+i/(/ 3i!(!"ir( - !$ &)5 &)(%,"i/( ! ,( #r&!) L*<
AS COO!ERATIVAS = SU A!ORTE A A SOCIEDAD E, C$$#r()i+i&m$ r("i$!(,i( , -&$ / ,( "$$#r("i1! -m(!( "$m$ m/i$ #(r( $%)!r , %i!&)(r m()ri(, * ,( &()i&3(""i1! &#iri)-(, /, $m%r< E, "$$#r()i+i&m$ ,.(,i( ,( -i/(/ * ,( &$,i/(ri/(/ mi!)r(& - ,(& )&i& !$,i%r(,& ,.(,i(! ,( ,* /, m0& 3-r) &$%r , m0& /5%i,2 "$!&i/r0!/$& &)(&2 "$m$ )&i& $#-&)(&< L(& "$$#r()i+(& -.(! -! #(#, im#$r)(!) ! , /&(rr$,,$ &$&)!i%,2 !)!/i!/$ &)2 "$m$: E, - ()i!/ ( ,(& !"&i/(/& #r&!)& &i! "$m#r$m)r ,( "(#("i/(/ / ,(& 3-)-r(& .!r("i$!& #(r( ()!/r ( Grupo 1
23
Sistema Cooperativo En Honduras &-& #r$#i(& !"&i/(/&W2 #-&)$ - ! &-& $%)i+$& %ri!/( (*-/( ( &-& mim%r$& #(r( - ()i!/(! &-& !"&i/(/& / )i#$ &$"i$ "$!1mi"$2 "$m$ !)i/(/& /m$"r0)i"(& * #(r)i"i#()i+(& #r$m-+! ,( i.-(,/(/ * ,( -i/(/2 "$m$ !)i/(/ ,$"()i+( &$! #(r)i"i#& * #r$"-#(/$& #$r ,( -&)i"i( &$"i(, * , "-i/(/$ /, m/i$ (m%i!)<
Grupo 1
24
Sistema Cooperativo En Honduras CONSEJO $UNDIA DE COO!ERATIVAS DE AHORRO = CR>DITO 7OCCU8 E, C$!&$ M-!/i(, / C$$#r()i+(& / A$rr$ * Cr5/i)$ =>OCCU & ,( (&$"i("i1! .rmi(, * (.!"i( / /&(rr$,,$ #(r( , &i&)m( i!)r!("i$!(, / "$$#r()i+(& / ($rr$ * "r5/i)$< >OCCU #r$m-+ , "r"imi!)$ &-&)!)(%, / ,(& "$$#r()i+(& / ($rr$ * "r5/i)$ * $)r(& "$$#r()i+(& 3i!(!"ir(& ! )$/$ , m-!/$ ( 3i! / 3("-,)(r ( ,(& #r&$!(& #(r( - m$r! &- "(,i/(/ / +i/( ( )r(+5& /, (""&$ ( &r+i"i$& 3i!(!"ir$& (""&i%,& * / (,)( "(,i/(/< S-& #r$.r(m(& / (&i&)!"i( )5"!i"( i!)r$/-"! !-+(& rr(mi!)(& * )"!$,$.'(& #(r( 3$r)(,"r , /&m#@$ 3i!(!"ir$ / ,(& "$$#r()i+(& / ($rr$ * "r5/i)$ * #r$3-!/i(r &- (,"(!" "$m-!i)(ri$< >OCCU !"&i)(%( #r$#$r"i$!(r ( )$/$& &-& &$"i$& =C((& / A$rr$ -!( #,()(3$rm( )"!$,1.i"( r$%-&)(2 "$!3i(%,2 &"(,(%, * ( -! "$&)$ "$m#)i)i+$ - ,& #rmi)ir( %ri!/(r !-+$& &r+i"i$&2 )(,& "$m$:
P(.$ / Sr+i"i$& =A.-(2 ,-2 ),53$!$ )"<
C$rr&#$!&(, B(!"(ri$ =D#1&i)$&2 /i&#$&i"i1! / 3")i+$2 !)r $)r(&. (www.woccu.or!
Grupo 1
25
Sistema Cooperativo En Honduras ENTE REGUADORES DE SISTE$A COO!ERATIVO A NIVE NACIONA L( r,("i1! /, M$+imi!)$ C$$#r()i+$ "$! , E&)(/$ & %(&( #ri!"i#(,m!) ! ,( 4i&)!"i( /, IHDECOOP * #$r m/i$ / 9, & #r$/-" , ("r"(mi!)$ (, m$+imi!)$ #(r( )r()(r / r.-,(r,$ * (#$*(r,$< E! ,( L* / C$$#r()i+(&2 4i&)! /i&#$&i"i$!& r,()i+(& (, I!&)i)-)$ H$!/-r@$ / C$$#r()i+(&2 IHDECOOP2 "$m$ , $r.(!i&m$ r#r&!)(!) /, E&)(/$ #(r( r"r &-#r+i&i1!2 +i.i,(!"i( * #r$m$"i1! /, C$$#r()i+i&m$< L( &i.,( IHDECOOP i/!)i3i"( E, I!&)i)-)$ H$!/-r@$ / C$$#r()i+(&W<
Art,*u.o No) E. IHDECOO! tendr0 .os o+etivos si/uientes) A#r$%(r ,( "$!&)i)-"i1!2 ,( /i&$,-"i1! * ,( ,i-i/("i1! / "$$#r()i+(&< L,+(r , R.i&)r$ N("i$!(, / C$$#r()i+(&< L,+(r * m(!)!r (")-(,i(/( ,( i!3$rm("i1! &)(/'&)i"( /, M$+imi!)$ C$$#r()i+$< Fi&"(,i(r , m$+imi!)$ "$!)(%,2 ,.(, * "$!1mi"$ / ,(& "$$#r()i+(& #(r( ,( 3i"("i( / &- "$!)r$, * (/mi!i&)r("i1!< L( i!&#""i1! * +i.i,(!"i( / ,(& "$$#r()i+(& &r0! r"i)(/(& #$r , E&)(/$ ( )r(+5& / IHDECOOP =))#:$!/-#r!&(<$r/#r&&<"$m
RE"OR$A A A E= DE COO!ERATIVAS EN HONDURAS
Grupo 1
26
Sistema Cooperativo En Honduras F-!"i$!& - & !"-!)r(! !m(r"(/(& ! ,(& R3$rm(& (
L* /
C$$#r()i+(& / H$!/-r(& * &- R.,(m!)$ &.K! , D"r)$ N$< 2 /, S$%r(!$ C$!.r&$ N("i$!(, * P-%,i"(/$ ! , Di(ri$ O3i"i(, ,( G(")( "$! , !Kmr$ 2 , / 3%rr$ /, (@$ <
ART(CUO F DE A E= DE COO!ERATIVAS DE HONDURAS
< Pr$m$+r ,( "$!&)i)-"i1! * $r.(!i("i1! / "$$#r()i+(& * "(#("i)(r &-& r"-r&$& -m(!$&< < A#r$%(r ,( "$!&)i)-"i1!2 ,( /i&$,-"i1! * ,( ,i-i/("i1! / "$$#r()i+(&< < A&&$r(r ! "$$r/i!("i1! "$! $r.(!i&m$& /, M$+imi!)$ C$$#r()i+$ ( ,(& "$$#r()i+(& ! m()ri( / $r.(!i("i1! )5"!i"$(/mi!i&)r()i+$2 "$!)(%,2 ,.(, * /&(rr$,,$< < L,+(r , R.i&)r$ N("i$!(, / C$$#r()i+(&< < R#r&!)(r (, E&)(/$ ! r-!i$!& !("i$!(,& i!)r!("i$!(,& &$%r "$$#r()i+i&m$< < I/!)i3i"(r2 "$!)r()(r * /&(rr$,,(r #r$.r(m(& * #r$*")$& / (&i&)!"i( )5"!i"( * "$!1mi"( )(!)$ "$! !)i/(/& !("i$!(,&2 "$m$ 4)r(!r(& $ i!)r!("i$!(,&2 #K%,i"(& $ #ri+(/(&2 - %!3i"i! (, &")$r "$$#r()i+i&)( #$r &- #r$#i( i!i"i()i+( $ 4"i)()i+( /, M$+imi!)$ C$$#r()i+$< < A#$*(r ( ,$& $r.(!i&m$& /, M$+imi!)$ C$$#r()i+$ ! ,( "(#)("i1! / #,(!& * r"-r&$& * /&(rr$,,$ / #r$.r(m(&< < L,+(r * m(!)!r (")-(,i(/( ,( i!3$rm("i1! &)(/'&)i"( /, M$+imi!)$ C$$#r()i+$<
Grupo 1
27
Sistema Cooperativo En Honduras < A, m!$& (!-(,m!)2 r"r ,( 3i&"(,i("i1!2 "$!)r$, * &-#r+i&i1! (/mi!i&)r()i+(2 "$!1mi"(3i!(!"ir(2 &$"i(,2 ,.(, * ,$& &r+i"i$& / ,(& "$$#r()i+(& ! )$/$& &-& !i+,& (&' "$m$ "-(!/$ ,$ "$!&i/r !"&(ri$ * &i! #r+i$ (+i&$
Grupo 1
28
Sistema Cooperativo En Honduras
Grupo 1
29
Sistema Cooperativo En Honduras
CONCUSION L-.$ / $%)!r i!3$rm("i1! &$%r , Si&)m( C$$#r()i+$ ! H$!/-r(& "$! 5!3(&i& ! ,(& C$$#r()i+(& / A$rr$ 8 Cr5/i)$2 , .r-#$ "$!",-* -:
E, &i&)m( C$$#r()i+$ N("i$!(, /&/ &-& i!i"i$& ( )!i/$ -! !) - r.-, &-& O#r("i$!& * ( ,$.r(/$ .r(! im#$r)(!"i( ( "$!&"-!"i( / &-& (#$r)& ! ,( "$!$m'(2 * ,( #(r) &$"i(, #(r( /&(rr$,,$ /, #('&2 /-"(!/$ ( &-& (3i,i(/$& 3i!(!"ir(m!)2 3$m!)(!/$ , ($rr$ * %ri!/(!/$ "r5/i)$& / 3$rm( (""&i%,2 &)-/i(m$& &- &)r-")-r(2 +i&i1!2
mi&i1! /0!/$!$& "-!)( / ,(&
+!)((& - !$& $3r" &r #(r) / -!( / ,,(&<
Grupo 1
30
Sistema Cooperativo En Honduras
Grupo 1
31
Sistema Cooperativo En Honduras
ANE@OS
OGOTI!OS DE AS !RINCI!AES COO!ERATIVAS DE HONDURAS &UE ESTAN EN SERVICIO Grupo 1
32
Sistema Cooperativo En Honduras
Grupo 1
33
Sistema Cooperativo En Honduras
Grupo 1
34
Sistema Cooperativo En Honduras
(CONSUCOOP, www.consucoop.hn, 2015
(CONSUCOOP, www.consucoop.hn, 2015 Grupo 1
35
