P(14)9084:4

2014 Cogeca report

on developments
in EU agri-cooperatives
Cogeca | Brussels, 15th April 2015
 Methodological considerations

Member organisations from 19 MS (FI,

DE, RO, PT, EL, AT, SE, FR, IT, SI, ES, CZ,
HR, IE, NL, LT, EE, LU and BE) responded
to the Secretariat’s questionnaire.

Information on the remaining countries

was collected, from the EC study on POs
and agri-cooperatives in the EU, and
DG AGRI and EUROSTAT.

Brussels, 15th April 2015

 General Data on Agri-Cooperatives in the EU
Total Total number of Turnover
EU Member State number of Members (m€)
Cooperatives (multiple membership)

Belgium 301 :  3 257

Bulgaria 900 :  : 
Czech Republic 548 524 1 327
Denmark 28 45 710 25 009
Germany 2 400 1 440 600 67 502
Estonia 21 2 036 512
Ireland 75 201 684 14 149
Greece 550 : 711
Spain 3 844 1 179 323 25 696
France 2400 858 000 84 350
Croatia 613 10 734 167
Italy 5 834 863 323 34 362
Cyprus 14 24 917 62
Latvia 49 :  1 111
Lithuania 402 12 900 714
Luxembourg 55 :  : 
Hungary 1 116 31 544 1 058
Malta 18 1 815 204
Netherlands1 215 140 000 32 000
Austria 217 306 300 8 475
Poland 136 :  15 311
Portugal 735 :  2 437
Romania 68 :  204
Slovenia 368 16 539 705
Slovakia 597 :  1 151
Finland 35 170 776 13 225
Sweden 30 160 350 7 438
United Kingdom 200 138 021 6 207
Total 21 769 6 172 746 347 342
 Main findings

The total turnover has remained stable at €347 billion (close to €360
billion)

The total number of cooperatives has decreased* to: 21769

- *not including 11500 CUMAs

- *(aprox.) 6000 less Greek cooperatives, due to legal reform  

Brussels, 5th February 2015

 Evolution of TOP 100
Significant growth by leading 100 cooperatives

 Evolution of TOP 100 EU Agri-Cooperatives

By total turnover 2011-2013
Evo 223.307
luti
230.000
on
220.000
of
(million €)

210.000
TO 195.320
14%
200.000
P 187.846 4%
190.000
100 2013
180.000 2012
Sig 2011
170.000
nifi
can
t
Brussels, 15 April 2015
gro
th
 Evolution of TOP 100
Significant growth by leading 100 cooperatives

The total turnover of the TOP 100

cooperatives has grown by:

4% in 2011 – 2012

14% in 2012 - 2013

 

Brussels, 15th April 2015

 Evolution of TOP 25
Significant growth by leading 25 cooperatives in the last 10 years

Evolution of TOP 25 EU Agri-Cooperatives

By total turnover 2003-2013

141,843

126,271
145,000
140,000
135,000 12%
119,800
(MILLION €)

130,000
125,000 2013
120,000
5%
115,000 2008
110,000
105,000 2003

Brussels, 15th April 2015

 Evolution of TOP 25
Significant growth by leading 25 cooperatives in the last 10 years

The total turnover of the TOP 25

cooperatives has grown by:

5% in 2003 - 2008

12% in 2008 - 2013

 

Brussels, 15th April 2015

 EU Top 10 Farm Supply Cooperatives
by turnover (m€)

N° Cooperative Country 2011 2012 2013

1 Bay Wa DE 9 586 10 531 15 957

2 DLG DK 5 494 6 510 7 939

3 Agravis DE 6 468 7 108 7 504

4 InVivo FR 6 083 5 669 6 138

5 Axéréal FR 3 375 3 400 3 707

6 Danish Agro DK 2 130 2 263 3 400

7 RWZ Rhein Main, Köln DE 1 910 2 298 2 683

8 RWA AT 2 513 2 696 2 657

9 ForFarmers NL 5 224 6 620 2 625

10 Agrifirm NL 2 272 2 436 2 532

Brussels, 15th April 2015

 EU Top 10 Farm Supply Cooperatives
by turnover (m€)

(turnover in millions€) 16,000

14,000
12,000
10,000
8,000
6,000
2011
4,000
2,000 2012
0,000
2013

Brussels, 15th April 2015

 EU Top 10 Dairy Cooperatives
by turnover (m€)

N° Cooperative Country 2011 2012 2013

1 FrieslandCampina NL 9 626 10 309 11 418

2 Arla Foods DK 7 384 8 450 9 887

3 Kerry Group IE 4 700 5 848 5 836

4 DMK DE 4 575 4 438 5 310

5 Sodiaal FR 4 021 4 421 4 616

6 Glanbia IE 2 735 3 038 3 282

7 Irish Dairy Board IE 1 905 1 977 2 100

8 Even FR 1 800 1 958 2 060

9 Valio FI 1 929 1 999 2 029

10 Maîtres Laitiers du Cotentin FR 1 028 1 305 1 400

Brussels, 15th April 2015

 EU Top 10 Dairy Cooperatives
by turnover (m€)

(turnover in million €)

12,000
10,000
8,000
6,000
4,000 2011
2,000
0,000 2012
2013

Brussels, 15th April 2015

 EU Top 10 Meat Cooperatives
by turnover (m€)

N° Cooperative Country 2011 2012 2013

1 Danish Crown DK 6 954 6 940 7 844

2 Vion Food 1
NL 8 870 9 620 7 033

3 Agricola Tre Valli SCA 2

IT 3 056 : 3 135

4 Westfleisch DE 2 207 2 475 2 507

5 HKScan FI 2 491 2 546 2 100

6 Cooperl Arc Atlantique FR 1 700 1 952 2 100

7 Atria FI 1 302 1 343 1 411

8 Gesco Consorzio Cooperativo SCA 3

IT : : 1 352

9 Coren ES 1 005 : 982

10 Grandi Salumifici Italiani IT 605 652 675

1
Not a cooperative legal form, but farmer owned and controlled.
2, 3
Societa Cooperativa Agricola

 
 

 
Brussels, 15th April 2015
 EU Top 10 Meat Cooperatives
by turnover (m€)

(turover in million€)

10,000
8,000
6,000
4,000 2011
2,000
2012
0,000
2013

Brussels, 15th April 2015

 EU Top 10 Multipurpose Cooperatives
by turnover (m€)

N° Cooperative Country 2011 2012 2013

1 Terrena FR 3 871 4 478 4 667

2 Agrial FR 2 261 2 715 3 901

3 Lantmännen SE 4 244 4 302 3 750

4 Triskalia FR 2 200 2 200 2 200

5 Cecab FR 1 300 2 044 1 910

6 Euralis FR 1 326 1 321 1 544

7 Maïsadour FR 1 206 1 230 1 491

8 ADVITAM FR  :  : 1 349

9 Lur Berri FR 610 1 128 1 125

10 Terres du sud FR 553 616 685

Brussels, 15th April 2015

 EU Top 10 Multipurpose Cooperatives
by turnover (m€)

(turnover in million €)

5,000
4,000
3,000 2011
2,000 2012
1,000 2013
0,000

Brussels, 15th April 2015

 EU Top 10 Cereals Supply Cooperatives
by turnover (m€)

N° Cooperative Country 2011 2012 2013

1 VIVESCIA FR 3 483 3 983 4 209

2 Limagrain FR 1 555 1 784 1 938

3 CAP Seine FR 698 716 9

4 SCAEL FR : : 798

5 CAVAC FR : : 798

6 Arterris FR 594 678 778

7 EMC2 FR 491 474 602

8 AVEBE NL 565 595 591

9 ACOLYANCE FR : : 525

10 Noriap FR 455 499 518

Brussels, 15th April 2015

 EU Top 10 Cereals Supply Cooperatives
by turnover (m€)

5
(turnover in million €)

4
3 2011
2 2012
1 2013
0

Brussels, 15th April 2015

 EU Top 10 Horticulture Cooperatives
by turnover (m€)

N° Cooperative Country 2011 2012 2013

1 FloraHolland NL 4 130 4 281 4 350

2 Landgard DE 2 024 2 033 2 035

3 Coforta ( The Greenery) NL 1 843 1 397 1 293

4 Conserve Italia IT 1 009 1 033 980

5 Apo Conerpo IT 696 702 723

6 Anecoop ES 506 508 593

7 ZON fruit & vegetables NL 326 353 362

8 BELORTA BE : : 350

9 CONSORZIO MELINDA IT 244 : 286

10 AGRINTESA IT 250 : 274

Brussels, 15th April 2015

 EU Top 10 Horticulture Cooperatives
by turnover (m€)

(turnover in million €)

5,000
4,000
3,000
2,000 2011
1,000 2012
0,000 2013

Brussels, 15th April 2015

 EU Top 10 Wine Cooperatives
by turnover (m€)

N° Cooperative Country 2013

Cooperative Agricole Vitifrutticoltori Italiani

1 IT 302
Riuniti Organizzati
2 Val D’ Orbieu FR 274
3 CVC - Champagne Nicolas Feuillatte FR 210

4 Cantine Riunite & Civ – SCA1 IT 199

5 Mezzacorona, SCA2 IT 157

Cavit Cantina Viticoltori Consorzio Cantine Sociali

6 IT 154
Del Trentino
Gruppo Cevico - Centro Vinicolo Cooperativo
7 IT 128
Romagnolo
8 SCA3 Consortile Collis Veneto Wine Group IT 108
9 Cantina Sociale Cooperativa Di Soave IT 108

10 Alliance Champagne FR 105

1, 2, 3
Societa Cooperativa Agricola

 
Brussels, 15th April 2015
 EU Top 10 Wine Cooperatives
by turnover in 2013 (m€)

0,350
0,302
0,300 0,274

turnover in million €)
0,250 0,210
0,199
0,200 0,157
0,154
0,150 0,128
0,105 0,108 0,108
0,100
0,050
0,000

Brussels, 15th April 2015

EU Top 10 Olive Oil & Olive Cooperatives
by turnover (m€)

N° Cooperative Country 2013

1 Dcoop (Hojiblanca) ES 564

2 Agro Sevilla Aceitunas ES 96

3 Jaencoop ES 72

4 Oleoestepa ES 71

5 Granada Oil "Tierras Altas" (Highlands) ES 40

6 Ntra. Sra. Del Pilar ES 32

7 Montalbano IT 25

8 Manzanilla Olive ES 22

9 Nuestra Señora De Las Virtudes ES 22

10 Moura E Barrancos – Cooperativa Agrícola, Crl PT 15

Brussels, 15th April 2015

 EU Top 10 Olive Oil & Olive Cooperatives
by turnover in 2013 (m€)

0,564
0,6

turnover in million €)
0,5
0,4
0,3
0,2
0,040 0,071 0,072 0,096
0,1 0,015 0,022 0,022 0,025 0,032
0

Brussels, 15th April 2015

  Legislative requirements for cooperatives in EU
Member States: specific laws, members and capital

Most of the national legislative frameworks on cooperatives, across

the EU MSs, draw their references to a special branch of civil law
(namely the respective commercial law) and in the majority of the
cases, there is a “specific cooperative legislation”.

Only in few cases targeted pieces of legislation are addressed to

agricultural cooperatives.
 
In certain MSs the legal form for cooperatives are:
• Cooperative society with limited liability, or
• Cooperative society with unlimited or Economic interest
grouping/ joint-stock company.
 
The minimum number of members, is not always requested by law.
Whenever foreseen varying usually between 1 and 3 members.
 
The minimum level of capital is not often foreseen (except certain MS
such as BE, LV, PT).

Brussels, 15th April 2015

  Legislative requirements for cooperatives in EU
Member States: specific laws, members and capital
Country National cooperative law
Specific General Min. No of members Min. capital
cooperative law
legislation
BE YES 3 €18.550
BG YES None None
CZ YES 3 None
DK No None None
DE YES 3 None
EE YES 5 €2556
IE YES None None
EL YES 10 € 10.000
ES YES 3 (or 2 cooperatives for a 2nd None
degree one)
FR YES 7 € 1.50
HR YES 7 € 130
IT YES 9 None
CY YES None None
LV No None €2845
LT YES 5 None
LU No None None
HU None None
MT YES None None
NL YES None None
AT YES None None
PL YES 10 At least one share, of
varying value.
PT YES 5 € 5,000.00
RO YES None None
SI YES 3 None
SK No 5 € 1250
FI YES 1 None
SE YES 3 1 SEK
UK No None None

Brussels, 15th April 2015

 Rules of governance for cooperatives in EU:
system of votes and functioning bodies

Governance
 
In the majority of MS, the legislation doesn’t prescribe a
standard principle for the governance of cooperatives,
although in most of the cases the majority of them apply
the principle of “one member one vote”.
 
The two tier system is the most widespread as well as,
making use of an elected management board with a
president and a director (in some 80% of the Member
States).
 
Two decision-making bodies are generally foreseen (by law
and more often by the statutes) to manage governance
issues: the Board of Directors (BoD) and the General
Assembly (GA).

Brussels, 15th April 2015

Rules of governance for cooperatives in EU:
system of votes and functioning bodies
Country Governance (I) Governance (II)
Ownership & voting Control (board) structure

Proportionality “one man-one vote” One Tier Two Tier Mixed

Hybrid

BE YES YES
BG No No No
CZ YES YES
DK YES YES
DE YES YES
EE YES YES
IE None None No No No
EL YES YES
ES YES YES
FR YES YES
HR YES YES
IT YES YES
CY YES YES
LV YES YES
LT YES YES
LU None None No No No
HU None None No No No
MT None None No No No
NL None None YES
AT YES YES
PL YES No No No
PT YES YES
RO YES YES
SI YES YES
SK YES YES
FI BOTH BOTH YES YES
SE BOTH BOTH YES
UK YES No No No

Brussels, 15th April 2015

Taxation provisions applicable to cooperatives:
general or specific – application of IFRS

In most cases, EU cooperatives are subject to the general tax

system, (i.e. AT, BE, HR, CZ, DK, FI, FR, DE, LV and RO).
 

Few exceptions are foreseen in:

• BE for accredited cooperatives;
• FR corporate tax, regional levies and property tax
• GR cooperative partly exemption from corporate tax law
• IT system adapted to cooperatives
• NL tax reduction for transactions with members
• PT specific tax by-law on tax benefits, to cooperatives;
• ES cooperatives have a distinct tax regime, on corporate tax
 

Specific exemptions for agricultural cooperatives in DE and PT

Brussels, 15th April 2015

Taxation provisions applicable to cooperatives:
general or specific – application of IFRS
Country Taxation Accounting Standards
General Tax law Specific Cooperative Apply Accounting
taxation Standards
BE YES NO
BG - - NO
CZ YES NO
DK YES YES Some co-ops apply IFRS.
DE YES NO
EE - - NO
IE - - NO
EL YES NO
ES YES NO
FR YES YES (some) Only cooperatives with listed subsidiaries apply
IFRS.
HR YES YES
IT YES YES
CY - - NO
LV - - NO
LT - - NO
LU - - NO
HU - - NO
MT - - NO
NL YES NO
AT YES YES (some) IFRS standards apply only to the biggest
companies.
PL - - NO
PT YES YES
RO YES NO
SI YES NO
SK YES NO
FI YES YES (some) Hybrid cooperatives (Atria, HKScan) apply IFRS.
SE YES YES The largest cooperatives have opted to apply IFRS.
UK YES NO

Brussels, 15th April 2015

 THANK YOU

Copa - Cogeca
61, rue de Trèves
1040 Bruxelles

www.copa-cogeca.eu

Brussels, 15th April 2015