Agreement-JD-001-17-07-2025

PURPOSE OF THE REGULATION. To establish the mandatory framework for all cooperatives in the country to develop systematic processes of cooperative education, training and information through the bodies authorized by the Law of Cooperatives of Honduras and its Regulation, complying with the fifth Cooperative Principle of Education, Training and Information in the most appropriate manner for the benefit of its membership.

DEFINITION OF TERMS AND ABBREVIATIONS. For purposes of this Regulation, the following shall be understood as: CHC: Honduran Confederation of Cooperatives, which is the private, superior or representative body of the Honduran Cooperative Movement and which has among other functions that of Promoting education of the National Cooperative Model, through the Institute of Cooperative Research and Training (IFC), in coordination with integration bodies according to their specialization. CONSUCOOP: National Supervisory Council of Cooperatives, a decentralized institution of the State, autonomous and with its own assets, which is responsible for the application of cooperative legislation and control authority of cooperative entities. Mandatory Legal Committees: For purposes of this regulation, the committees in charge of education within the cooperative are: The Education Committee, Youth Committee and Gender Committee. Cooperative Education: Permanent process of formation in cooperative doctrine, technical and ethical matters directed to the affiliates, managers and employees of the cooperative to strengthen participation, governance and sustainability of cooperatives. Training: Development of practical skills and technical knowledge on topics related to the management and operation of cooperatives and directed to its membership, members of the cooperative government and employees of the cooperative. Cooperative Information: Dissemination process directed to internal and external audiences to publicize the principles, values, benefits and functioning of cooperatives. Cooperative Education Fund: Mandatory resource that cooperatives must allocate as provided in article 125 of the Regulation of the Law of Cooperatives of Honduras, for cooperative educational processes that are executed by the mandatory committees. IFC: Institute of Cooperative Research and Training, specialized technical body of the Honduran Confederation of Cooperatives (CHC), responsible for designing, executing and accrediting cooperative training processes in cooperatives. Law: Law of Cooperatives of Honduras, reformed by Legislative Decrees 174-2013 and 146-2019. Second-Degree Organization: These are organizations affiliated with the Honduran Confederation of Cooperatives that have the purpose of fulfilling social, economic and representation purposes for their affiliates and that have by mandate of the Law the authority to train their affiliates. Auxiliary Bodies: CONAMUCOOPH and CONAJOVEN, are specialized bodies in matters of gender and youth of the Honduran Confederation of Cooperatives. Regulation: Regulation of the Law of Cooperatives of Honduras, contained in Agreement 041-2014 and reformed by Executive Agreement No. 015-2021. Superintendence: Specialized technical body of CONSUCOOP, responsible for issuing regulations for the compliance of education and governance in cooperatives under its jurisdiction.

PURPOSE. To establish guidelines for strengthening cooperative identity, internal democracy, organizational efficiency and inclusion through permanent educational programs, through the proper execution of the education fund.

SCOPE OF APPLICATION. It applies to all first-degree cooperatives registered in the National Registry of Cooperatives, dependent on CONSUCOOP, regardless of their main activity or opening. TITLE II: BODIES AUTHORIZED FOR COOPERATIVE EDUCATION

AUTHORIZED BODIES. The bodies authorized by Law to provide cooperative training processes are in the first instance the IFC as a technical body of the CHC, in the second instance the second-degree organizations affiliated with the CHC and the auxiliary bodies of the Honduran Cooperative Sector. The training faculties of second-degree organizations and auxiliary bodies are limited to their specialty and/or sector. Second-degree organizations that provide training processes in compliance with the requirements established to hold Directive positions in first-degree cooperatives must have their diplomas and/or certificates accredited through the IFC.

ACCREDITATION AND CERTIFICATION. Persons who provide training in cooperatives on behalf of the bodies authorized to do so must be certified by the IFC, in accordance with the guidelines established by this technical department. TITLE III: MANDATORY NATURE OF EDUCATION

MANDATORY NATURE OF EDUCATION. Each cooperative must execute annually a comprehensive educational plan, focused on primarily serving its affiliates, as well as the members of the Directive bodies and employees of the cooperative.

MANDATORY EDUCATION FUND. To develop training processes, cooperatives must allocate a minimum of 3% of annual net income, executed in 2% by the education committee and 1% among the youth and gender committees. This amount contemplates the quantity to be invested by the cooperative for payment of the Training Program, but does not cover expenses related to the logistics of such processes; which must be paid from the respective budget of the cooperative.

EXPENSES RELATED TO TRAINING PROGRAMS. Expenses related to employee and management participation in training programs cannot affect the Education Fund and must be charged to the budget of each Directive Body or body of the cooperative.

TARGET GROUPS. Training processes of cooperatives must be designed to address the training needs in cooperative doctrine of affiliates, managers, employees and applicants for directive positions, prioritizing education of the membership, it being cause for sanction that the amount be greater for teaching to managers and/or employees of the cooperative.

TRAINING PLANS. Cooperatives must annually prepare a training plan approved by the Board of Directors and presented to the Ordinary General Assembly that includes the execution of cooperative education.

INTERNAL EVALUATION. The Ordinary General Assembly must evaluate the degree of development of cooperative education and its influence in improving the moral and spiritual formation of the affiliates and the community, for which purpose the Supervisory Board must present its opinion on the achievements in this field.

EXECUTION. Cooperatives must accredit to CONSUCOOP that the execution of the 3% of the Education Fund mentioned in the preceding article 8 was carried out through the bodies authorized by this regulation. Violation of this article is cause for sanction by CONSUCOOP. TITLE IV: MONITORING, INDICATORS AND REPORTS

EVALUATION OF COMPLIANCE. The annual report of the Board of Directors must include compliance with the Fifth Cooperative Principle and must be reviewed by the Supervisory Board. Said report must be sent to the respective Superintendence within ten (10) business days following approval by the respective Ordinary General Assembly. TITLE V: OFFENSES AND SANCTIONS

The Supervisory Entity shall apply through the respective Superintendence to natural persons or legal entities the sanctions established in article 63-A of the Law of Cooperatives of Honduras and its reforms, considering the gravity and proportionality of assets, in accordance with the offenses typified in this title.

The following are considered minor infractions: 1. Preparing the training plan without following the guidelines issued by the respective Superintendency. 2. The file not containing accreditation of the certification obtained by the Governing Bodies to hold directive positions. 3. Submitting to the respective Superintendency the training plan within a period later than that specified in article 14 of this regulation. 4. Failing to prove to CONSUCOOP the execution of the education fund in accordance with article 13 of this regulation. Minor infractions shall be sanctioned against the responsible bodies with a written notice of warning.

The following are considered serious infractions: 1. Recurrence in the commission of a minor infraction. 2. Failure to present the execution of the training plan by the Board of Directors in the respective ordinary general assembly for its approval. 3. Incomplete execution of the training plan. 4. Failure to present the opinion by the Supervisory Board before the Ordinary General Assembly regarding achievements in the field of cooperative education. 5. Failure to obtain the respective certification described in article 6 of this regulation and granted by competent bodies. 6. Electing delegates without complying with the training requirements established in their bylaws. 7. Approval of the cooperative education fund in the General Assembly for an amount less than 3%, in violation of article 125 of the Regulation of the Cooperative Law of Honduras and its Amendments. 8. Failure to transfer unused education fund surpluses to CONSUCOOP and CHC, as established in article 125 of the Regulation of the Cooperative Law of Honduras and its Amendments. Serious infractions shall be sanctioned as follows:

• a)

  For the infraction established in numeral 1, the responsible bodies shall be fined one-seventh (1/7) of the minimum wage.

• b)

  For the infractions established in numerals 2, 3, and 4, the responsible body shall be fined one-seventh (1/7) of the minimum wage.

• c)

  For the infraction established in numeral 5, the Cooperative shall be fined three (3) to five (5) minimum wages.

• d)

  For the infractions established in numerals 6, 7, and 8, the Cooperative shall be fined six (6) to ten (10) minimum wages, in proportion to the cooperative's assets.

The following are considered very serious infractions: 1. Recurrence in the commission of a serious infraction. 2. Failure to develop and execute a training plan. 3. Executing the education fund at levels below the percentages contemplated in article 125 of the Regulation of the Cooperative Law of Honduras. 4. Using the education fund for purposes other than those contemplated in this regulation. 5. Investing a greater amount for the training of directors and/or employees compared to the cooperative's members, in accordance with article 10 of this regulation. 6. Recording expenses for concepts other than those contemplated in this regulation for the education fund. 7. Electing a director without complying with the training or educational requirements established in this regulation. Very serious infractions shall be sanctioned as follows: a) For the infractions established in numerals 1, 5, and 7, the Cooperative shall be fined eleven (11) to fifteen (15) minimum wages, considering the gravity and proportionality of assets. b) For the infractions established in numerals 2, 3, 4, and 6, the responsible bodies shall be fined six (6) to ten (10) minimum wages, considering the gravity and proportionality of assets. For the application of what is described in this title, the administrative sanctioning process described in the Special Sanctions Regulation to be applied to the corresponding Cooperatives shall be observed. TITLE VI: TRAINING PROCESSES

The Honduran Confederation of Cooperatives shall define the scope of second-level organizations related to cooperative training processes.

TRAINING OF DELEGATES. In compliance with article 102 of the Regulation of the Cooperative Law of Honduras and its reform, cooperatives that include in their bylaws the requirement of cooperative training for the election of delegates, this training must be provided through the competent education bodies mentioned in this regulation and must be established in accordance with the size of assets, structure, and complexity of the cooperative's operations.

PREREQUISITE TO BE ELECTED DIRECTOR. In compliance with article 28 section 5) of the Cooperative Law of Honduras, before a cooperativist can be appointed as a member of the Governing Bodies in the respective ordinary general assembly, they must prove by means of the IFC or a body authorized by this regulation according to its specialty, that they have received training in the following topics: 1) Basic Cooperativism 2) Cooperative Legislation 3) Functions of Governing Bodies 4) Assembly Administration and Parliamentary Rules 5) Cooperative Governance, 6) Trade Policy Advocacy.

The National Cooperative Registry may not register the Governing Bodies of cooperatives if they do not attach the respective certification from the authorized bodies.

OTHER TRAINING PROCESSES. Cooperatives are authorized to establish within their annual budget additional amounts to the 3% of the education fund established in article 125 of the Regulation of the Cooperative Law of Honduras, to develop other training processes aimed at strengthening the directive and/or managerial capacities of their governing bodies.

SOCIAL PROJECTION. Cooperatives may establish training programs for persons other than the target groups contemplated in this regulation, as well as social entrepreneurship programs aimed at developing technical skills, recreational and/or cultural activities, but the funds used for these activities must be different from those allocated for education. Such training programs must be aligned with the measurement indicators established in the Social Balance regulation issued by CONSUCOOP for such purposes. The execution of these activities shall be recorded as social projection and in the social balance shall feed the seventh cooperative principle: Commitment to the Community.

COOPERATIVE PROMOTION. For groups of persons with an interest in being constituted as a cooperative, as well as those already constituted that lack the necessary funds to cover costs related to the basic cooperativism seminar contemplated in article 9 section f) of the Regulation of the Cooperative Law of Honduras, they must prove this situation to the Honduran Confederation of Cooperatives (CHC) in order to access free training programs that the bodies described in article 5 of this regulation shall provide for such purpose.

REPEAL: This regulation repeals the Normative Resolution 09/12/2014 dated December 17, 2014, issued by the Board of Directors of CONSUCOOP.

Matters not contemplated in this regulation shall be resolved in accordance with the legislation in force in the country, the cooperative principles that govern the sector, and by means of the corresponding superintendency.

ADAPTATION PERIOD. Cooperatives shall have to adapt to what is contemplated in this regulation no later than April 30, 2026.

COMMUNICATION. Communicate this agreement to the Honduran Confederation of Cooperatives (CHC), to the second-level Cooperative Integration Organizations (Federations, Unions, Centrals, Cooperatives, Agro-Industrial Cooperative Enterprise, to Supervised Cooperatives, Auxiliary Organizations (CONAJOVEN, CONAMUCOOPH), Institute for Cooperative Research and Training (IFC), and National Cooperative Registry (RNC), for the corresponding legal purposes.

EFFECTIVE DATE. This Agreement shall take effect immediately and must be published in the Official Gazette La Gaceta and CONSUCOOP web portal, delegating the General Secretariat to communicate it. PUBLISH AND COMMUNICATE- JOSÉ FRANCISCO ORDOÑEZ, PRESIDENT OF THE BOARD OF DIRECTORS CONSUCOOP. OLGA LIDIA VALLE, SECRETARY OF THE BOARD OF DIRECTORS CONSUCOOP. ELIAS VILLALTA, REPRESENTATIVE OF C.H.C. DAGOBERTO SUAZO, REPRESENTATIVE OF C.H.C. TITO EDGARDO VARGAS, REPRESENTATIVE OF C.H.C. MARTIN CARDOZA, REPRESENTATIVE OF C.H.C. OBIDIO CORTES, REPRESENTATIVE OF C.H.C. JORGE LUIS OVIEDO, REPRESENTATIVE OF THE SECRETARY OF STATE OF THE OFFICE OF STRATEGIC PLANNING. KARLA NINOSKA PEREZ, REPRESENTATIVE OF THE SECRETARY OF STATE OF THE OFFICE OF ECONOMIC DEVELOPMENT. And for the legal purposes deemed appropriate, this Certification is extended in the city of Tegucigalpa, municipality of Central District, department of Francisco Morazán on the twenty-first (21) day of the month of October of the year two thousand twenty-five (2025).- I CERTIFY. JOSE DANIEL BARAHONA B. GENERAL SECRETARY CONSUCOOP