Amendments to the Articles Contained in the Cooperatives Law of Honduras, Decree 174-2013


This is a 2013 amendment to the 1987 Cooperatives Law of Honduras. The Constitution establishes, in Article 338,  that the state is obliged to regulate and promote cooperatives because they are  institutions which strive to bring economic development to the Republic of Honduras. This  document regulates the conditions for the establishment, organization and operation of cooperatives. 

It requires all cooperative institutions to be under the supervision of the National Cooperative Sector's Regulator. Similarly, the circular requires cooperatives to provide services which benefit the particular and collective needs of its associates, as well as redistribute earnings in proportion to owners' equity ownerships. 

All cooperatives must be structured by a General Assembly, a Board of Directors, and a General Management Body. All cooperatives must hold at least one General Assembly meeting each year to report the institutions' latest financial statement, and the Annual Plan of Operations. 


Document Details

Title (Non-English): 
Reformas a los Articulos que Contienes la Ley de Cooperativas de Honduras, Decreto 174-2013
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Date of Document: 
Sunday, September 1, 2013
Document Authors: 
National Congress of Honduras
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