Provisional measure no. 1,961-25, of 26 July 2000.
On the program of revitalizing agricultural production cooperative-RECOOP, authorizes the creation of the National Cooperative Learning Service-SESCOOP, and other matters.
The PRESIDENT of the REPUBLIC, in the use of the role that gives the art. 62 of the Constitution, adopts the following provisional measure, with force of law: Art. first Is the Executive authority authorized to implement the program of revitalizing agricultural production cooperatives-RECOOP, observing the provisions of this provisional measure.
Art. 2nd credit operations under the protection of the RECOOP obey the conditions laid down in annex to this provisional measure.
(1) The credit operations of this article will limit, after negotiating discounts with their creditors, the debt balance of existing bank obligations on June 30 1997, still in be, plus the resources for payment of debts, on 30 June 1997 and not yet paid: i. from procurement of agricultural inputs;
II-with cooperative members;
III-labor from fiscal and social obligations.
(2) the amount calculated in the form of the previous paragraph and in accordance with the plan of revitalization of the cooperative, shall be plus the values intended for working capital and essential investments and receivables of cooperative members, originating from credits constituted until 30 June 1997.
§ 3 the debit of Bank obligations and receivables of cooperative members, referred to, respectively, the §§ 1 and 2 of this article will be updated in the following form: I-until 30 June 1998, by financial charges agreed upon for situation of normality;
II-from July 1, 1998, until the date of the effective formalization of the new credit instruments: a) the receivables of cooperative members, by charges agreed upon for normal situation or interest of up to 12% per year over the reference rate (TR), the smaller of these two parameters;
b) in the case of Bank obligations, in accordance with the criteria specified below by source of the resources involved: 1. external capture features: exchange rate plus interest of up to 12% per year, or rate agreed in the contract if less than;
2. transfers from BNDES: financial charges agreed upon for situation of normality;
3. own resources or other sources not made explicit in the previous sections: financial charges agreed upon for situation of normality, or interest of up to 12% per year over the reference rate (TR), whichever is less.
§4 the following operations framework under the existing bank debts RECOOP 30 June 1997, recognized in the opinion of independent audit provided for in art. third, that, for whatever reason, have changed the accounting classification or creditor financial institution, by applying the provisions of the preceding paragraph for update purposes.
§ 5 credit operations contemplated in this article will have a grace period of 24 months for the portion of capital plus the change in the general price index-Internal Availability (IGP-DI), published by Fundação Getúlio Vargas, and six months for the portion of interest when it comes to resources for discharge of debts with the financial system, with cooperative members and from the acquisition of farming inputs , of taxes and social security contributions and labor, as well as to finance receivables from associates values.
paragraph 6 in the case of credit for investments under the aegis of operation will lack RECOOP from term equivalent to that of maturation of the enterprise provided for in design, applicable to capital and financial charges.
§ 7 The credit operations under the protection of the RECOOP are considered as rural credit for all intents and purposes, and the National Monetary Council to discipline the conditions and additional procedures may be necessary.
Art. 3rd For license to credit operations classified as RECOOP, met the pre-condition in the final part of the art. 5, caput, will require independent audit opinion about the origin of the values related to existing debts and receivables of cooperative members, as well as the presentation of the cooperative's development plan, approved at an extraordinary general meeting by a majority of the members, including: I-restructuring project demonstrating the technical and economic-financial feasibility of the cooperative, with targeting of activities to the main focus of activity of an agricultural production cooperative and desimobilizações of assets not related to the main object of the society, among other things;
III-professionalization of project management cooperative;
IV-organization and professionalization of project members;
V-project of cooperative development plan monitoring.
Art. 4 the cooperative interested in financing the RECOOP must prove the adoption, by the General Assembly, of statutory reform, with the forecast of the following matters: (I) merger, dissolution, merger or partnership, where necessary and as appropriate;
II-independent audit on the balance sheets and income statements of each financial year;
III-ensuring access of designated Federal Government technical data and information related to the implementation of the plan for the development of the cooperative;
IV-mandate of the Board of directors not exceeding four years, being mandatory the renovation of at least one third of the members;
V-ineligibility, to the Board of Directors and the Supervisory Board: a) the associated employment relationship should be established with the cooperative, trade agent or administrator of a legal entity operating in an economic fields or engaged in one of the activities of society, of their respective spouses, as well as of persons restricted by law or by the articles of incorporation In addition to the convicted crime of prevarication, bankruptcy, Fixer or bribery, graft, embezzlement or against the popular economy, public faith or property;
(b)) of the spouse, ascendants, descendants or collaterals to the second degree, by consanguinity or affinity, the members of the statutory bodies of the cooperative;
VI-ineligibility, to the Board of Directors, the members of the fiscal Council in exercise in the six months prior to the date of the election;
VII-fence administrators, thus understood the members of the Board of Directors and the Executive Board, to:) practice Act of liberality at the expense of the cooperative;
b) take on loan funds or assets of the company, or use, for the benefit of himself or others, your goods, services or credit, except as a result of cooperative acts committed between them and the cooperative;
c) get associated with or any third party any benefit directly or indirectly in relation to the exercise of his Office;
d) participate or influence in ruling on matters of personal interest, serving them declare the reasons of your impediment;
e) operate in any of the economic fields of the cooperative or exercise activity for she performed;
f) provide, under any pretext, even if by making prices or competition, goods or services to the company, except those relating to cooperative acts committed between them and the cooperative, extending such prohibition to spouses, ascendants, descendants and collaterals up to the second degree, by consanguinity or affinity;
VIII-personal liability of administrator for the losses they cause to the cooperative, including requiring return of amounts received, plus compensatory charges, when: a) with violation of the law or of the staff regulations;
b) within its powers or powers, with guilt or malice;
IX-liability of members of the Supervisory Board for the damages resulting from omission in compliance with their duties and violation of the law or of the staff regulations and by the acts performed with fault or wilful misconduct;
X-ban on joint participation in the organs of administration and the fiscal Council, the spouse, ascendants, descendants and collaterals up to the second degree, by consanguinity or affinity, the Administrators or members of the Supervisory Board.
Art. 5 Is the Executive authority authorized to open credit line, up to the limit of 2,100,000,000 R$ .00 (two billion and 100 million reais), intended to finance the items of interest are cooperatives whose RECOOP prior consultation has been received, until 31 July 1998, by the Executive Committee established by Act of the Executive, of 23 January 1998.
§1 the RECOOP credit operations of this provisional measure and depending on discrimination contained in its annex shall be made: (I)-with resources of the credit line of the caput of this article, except for the situations framed in item (II) and in the subsequent paragraph 3 of this article;
II-with Constitutional financing fund resources of the North, Northeast or Midwest (FNO, FNE and FCO), in the case of cooperatives in these regions and according to their location, deleted the plots aimed at new investments and respected the provisions of §§ 3 and 4 of this article;
III-financial institution risk, leaving this to prove the ability to pay and to require the necessary guarantees, in line with the provisions of the rural credit, except for the portion destined for the payment of debts by the National Social Security Institute-INSS, whose risk is assigned to national treasure.
§ 2 the fiscal burden of loans under the RECOOP, except those made by the funds mentioned in the next paragraph, will be covered by cancellation of spending for other programs included in the general budget of the European Union.
(3) contracts for transfer of the Coffee economy Defense Fund (FUNCAFÉ) and Constitutional funds for financing of the North, the Northeast and the Midwest (FNO, FNE and FCO), when they are lastreando credit operations under RECOOP, will have their return deadlines and financial charges duly adjusted to these operations, running the burden on its Bottom.
§ 4 in the case of cooperatives of the regions supported by the mentioned Constitutional Funds, apply to credit operations, except about the plots aimed at new investments and on the values of securitization, the financial burden usually practiced by them or, at the option of the cooperatives in the Act of signing the credit instrument, in finality, those laid down in annex of this provisional measure.
Art. 6 Is the Union authorized, in its sole discretion and in accordance with the procedure established by the Minister of finance, to assume part of the risk investment finance and working capital of this provisional measure, until the amount of 300,000,000 R$ .00 (300 million dollars).
Art. 7 the returns of the credit operations of this provisional measure, when pegged for resources transferred by the National Treasury, shall be intended for the reduction of public debt.
Art. 8 is authorized the creation of the National Cooperative Learning Service-SESCOOP, with legal personality under private law, composed of entities linked to the Trade Union system, without prejudice to the supervision of the application of its resources by the Court of Auditors, in order to organize, manage and execute nationwide the teaching of vocational training, social development and promotion of cooperative and worker cooperatives.
Sole paragraph. For the development of its activities, the NATIONAL centres will have or will act in the form of cooperation with public or private bodies.
Art. 9 the NATIONAL will be directed by a National Council, with the following composition: I-a representative of the Ministry of labor and employment;
II-a representative of the Ministry of welfare and Social Assistance;
III-a representative of the Ministry of finance;
IV-a representative of the Ministry of planning, budget and management;
V-a representative of the Ministry of agriculture and supply;
I saw five representatives of the Organization of Brazilian cooperatives-OCB, including its Chairman;
VII-a representative of workers in cooperatives.
§1 the SESCOOP shall be chaired by the President of the OCB, which shall be entitled in the deliberations only the casting vote.
(2) regional councils can be created, in the form that is to be established in the rules of procedure of the NATIONAL.
Art. 10. Are SESCOOP recipes: I-compulsory monthly contribution, to be collected from January 1, 1999, by Social Security, two comma 5% on the amount of the remuneration paid to all employees by cooperatives;
II-donations and bequests;
III-voluntary grants of the Union, the States, the Federal District and the Municipalities;
IV-revenue from the provision of services, the disposal or lease of your property;
(1) the contribution referred to in paragraph I of this article shall be collected by the Social Security, applying to the same conditions, time limits, sanctions and privileges, including the judicial recovery, applicable to contributions to Social Security, getting your product made available SESCOOP.
(2) the said contribution is established in replacement to the contributions, of the same species, due and collected by the cooperative societies and, until 31 December 1998, aimed at: (I)-National Industrial Apprenticeship Service SENAI;
II-Serviço Social da Indústria-SESI;
III-National Service of Commercial Learning-SENAC;
IV-Social Service of Commerce-SESC;
V-learning National Service of transport-SENAT;
VI-Social Service of transport-SEST;
VII-National Rural Learning Service-SENAR.
(3) from January 1, 1999, co-operatives are not obligated to collect contributions to the entities mentioned in paragraph 2, except those of competence through the month of December 1998 and the respective charges, penalties and interest.
Art. 11. The Executive branch within 180 days, shall establish conditions for: I-develop monitoring systems, monitoring, auditing and control of the application of public resources in the cooperative system;
II. assess the Brazilian cooperative system model, formulating measures designed to your enhancement.
Art. 12. The organization and functioning of the NATIONAL will of rules of procedure, which will be approved in Act of the Executive branch.
Art. 13. art. 88 of law No. 5764, of 16 December 1971, goes into effect as follows:? Art. 88. cooperatives can participate in cooperative societies for better service of own goals and other accessory or complementary character.? (NR)
Art. 14. The Executive power will regulate the provisions of this provisional measure.
Art. 15. Get convalidados the acts performed on the basis of provisional measure no. 1,961-24, of 26 June 2000.
Art. 16. This provisional measure shall enter into force on the date of its publication.
Brasília, 26 July 2000; 179 of independence and 112 of the Republic.
FERNANDO HENRIQUE CARDOSO, Pedro Malan Marcus Vinicius Pratini de Moraes Martus Tavares