Statutes

STATUTES

National Review Union of Agricultural Production Cooperatives

(consolidated text

as amended on 14.06.2022/amendments entered in the National Court Register on 9.09.2022)

I. General Provisions

§ 1.

The National Review Union of Agricultural Production Cooperatives, hereinafter referred to as the National Union, is a voluntary and self-governing cooperative organisation operating under the Act - Cooperative Law, other Acts and these Statutes.

§ 2.

(1) The registered office of the National Union is Warsaw, and the area of its activities is the territory of the Republic of Poland and abroad.

(2) On the initiative of interested cooperative members, the National Union may establish district and province branches of the Union as well as other separate units in order to achieve its statutory objectives. The principles for their establishment and operation shall be adopted by the Council at the request of the Management Board.

§ 3

The National Union may join and conclude agreements with domestic and foreign cooperative organisations - and other social and economic organisations, if this is justified by the realisation of its statutory objective.

§ 4.

(1) The National Union has legal personality and, in addition to its name, may use a distinctive graphic sign established by the National Assembly of Delegates.

(2) The Union is independent of state administrative bodies, local authorities and social organisational units and organisations. It acts through democratically elected bodies established in the statutes adopted by it. It determines the scope and forms of its activities independently within the framework of the applicable legal regulations.

II. Purpose and Tasks of the National Union

§ 5.

The purpose of the National Union is to provide affiliated cooperatives and other organisations with assistance in their statutory activities.

§ 6.

The objective mentioned in § 5 shall be achieved by the National Union by:

1. representing the interests of cooperative members and their organisations vis-à-vis state authorities and administration, other social and economic entities and in the international cooperative movement,
2. conducting lustration of cooperatives and submitting proposals to their bodies to improve the activities of cooperatives,
3. to organise and carry out an audit of the financial statements of cooperatives under the principles set out in separate legislation,
4. promoting and supporting the development of agricultural production cooperatives,
5. promoting and supporting the development of Polish agriculture,
6. initiating and giving an opinion on draft legislation on agricultural production cooperatives,
7. initiating and developing co-operation between cooperatives and cooperating with scientific and research institutions,
8. initiating and providing assistance to affiliated units with regard to cooperation with foreign countries,
9. to carry out training, instruction and advisory, information and publishing activities,
10. to carry out cultural, educational and social activities for the needs of the units, its members and employees,
11. to carry out support and promotional activities for agri-food products,
12. to carry out information and promotion activities regarding the quality of agri-food products,
13. to conduct educational and information activities in the field of ecology and ecological production.

§ 7.

1. The National Union, while observing the legal provisions in force, may also perform for the benefit of the affiliated units other tasks in addition to those listed in § 6.
2. The tasks referred to in paragraph (1) shall be defined by the Council of the National Union.
3. The National Union may also perform the tasks mentioned in § 6 and § 7, paragraph 1 for the benefit of cooperatives not affiliated to it and for the benefit of other natural and legal persons on mutually agreed terms.
4. The National Union may establish other legal entities and join existing ones. Legal entities established by the National Union may carry out economic activities with the consent of the Council of the National Union.

III. Members of the National Union

§ 8.

(1) The following may associate in the National Union:

1. agricultural production, processing and service cooperatives,
2. other cooperatives and units working for the benefit of the food and rural chain,
3. provincial and regional audit unions, as well as social and economic organisations associating the entities listed in paragraphs 1 and 2, and individual farmers. 

(2) The National Union may also associate, in accordance with the provisions of the law, foreign entities whose scope of activity corresponds to the objects of the National Union.

§ 9.

1. Membership of the National Union shall come into existence upon acceptance by the Board of the Union on the basis of a declaration submitted in writing. The founders of the National Union become members of the Union on the date of its registration. 
2. Admission to membership of the National Union shall be confirmed by the signature of two members of the Management Board on the declaration, specifying the date of the resolution on admission. 
3. The resolution of the Board on admission shall be adopted at the next meeting from the date of submission of the declaration. The Management Board shall notify the cooperative organisation concerned of the resolution on admission or refusal of admission by letter within 2 weeks from the date of its adoption. The notification of refusal of admission shall contain a statement of reasons. 
4. In the event of non-admission of a cooperative as a member of the National Union, or a delay in processing the application lasting more than one month from the submission of the declaration, the cooperative concerned shall have the right to appeal to the Council of the National Union, which shall make a final decision on the matter. The written appeal must be lodged within one month of receipt of the notice. Consideration of the appeal by the Council shall take place at the next Council meeting after receipt of the appeal.

§ 10.

Members of the National Union have the right to:

1. participate through their delegates in the deliberations of the Delegates' Assembly, to participate in elections to the National Union's bodies and to evaluate its activities,
2. benefit from the statutory activities carried out by the National Union on the principles laid down by the Council of the National Union,
3. request an audit of the activities of cooperatives,
4. submit motions, opinions and postulates on the activities of the National Union.

§ 11.

Members of the National Union are obliged to:

1. pay an entry fee in the amount and on the dates specified in § 17,
2. pay fees for the performance of the tasks of the National Union,
3. abide by the provisions of the Statutes of the National Union and the resolutions of the Assembly of Delegates and the Council in organisational and property matters of the Union,
4. make it possible for the National Union to carry out lustration, in accordance with the provisions of the Act on Cooperative Law,
5. make available to the National Union information on the socio-economic activities of the unit necessary for the fulfilment of the Union's statutory tasks,
6. notifying the National Union of a change to the statutes of the unit if it involves a change in the purpose or object of its activities,
7. notifying the National Union about placing the unit into liquidation or bankruptcy, as well as about its division or merge.

§ 12.

Membership in the National Union shall cease in the event of:

1. voluntary withdrawal from the National Union in accordance with the procedure set out in § 13,
2. exclusion for the reasons specified in § 14 of the Statutes,
3. expulsion from the register of members if, for reasons not attributable to the member, the member fails to fulfil statutory obligations,
4. deletion of a member from the Court Register.

§ 13.

A member may withdraw from the National Union at the end of a given calendar year by giving three months' notice, enclosing with the request a resolution of the competent statutory body to withdraw from the Union.

§ 14.

A member may be excluded from the National Union for:

1. gross violation of the law or the provisions of the Statutes of the National Union,
2. acting to the detriment of the National Union,
3. non-payment of fees for activities of the National Union.

§ 15.

1. Exclusion or expulsion shall be carried out by the Council of the National Union by a majority of at least 2/3 of the votes present. The Board of the National Union shall notify the interested party of the exclusion or expulsion of a member by registered letter within 2 weeks of the date of the decision.
2. A member excluded or struck off the register of members shall have the right to appeal in writing to the next Delegates' Assembly of the National Union within 30 days of the date of receipt of the resolution on exclusion or striking off, together with the reasons for the decision.

§ 16.

The register of members of the National Union shall be kept by the Management Board. The register shall contain the name of the affiliated members, the address, the date of admission as a member, and the date of termination of membership and the reasons for it.

§ 17.

The entry fee to the National Union is PLN 300 (three hundred) and is payable by cooperatives and other entities joining the National Union within 30 days of the date of notification of acceptance as members.

IV. Organs of the National Union

§ 18.

(1) The organs of the National Union are:

1. the National Assembly of Delegates,
2. the Council,
3. the Management Board.

(2) Elections to the organs of the National Union listed in paragraph (1) shall be by secret ballot from among an unlimited number of candidates. Removal of a member of a body shall also be by secret ballot. Those candidates who received the largest number of valid votes - with the participation of at least half of the total number of persons entitled to vote - shall be deemed elected.

(3) Resolutions of the organs of the National Union shall be adopted by a simple majority of votes in an open ballot, unless the Act or the Statutes provide otherwise.

(4) When calculating the required majority of votes for the adoption of a resolution by a National Union body, only the votes cast for and against the resolution shall be taken into account.

(5) Meetings of the Council of the National Union may, by decision of the Chairman of the Council, be conducted by means of direct remote communication.

(6) The Chairman of the Council may decide to adopt a particular resolution or resolutions in writing or by means of direct communication at a distance without convening a meeting of the body, at the same time determining the closing date for the casting of votes by the members of the Council, taking into account the actual possibilities of communication.

(7) The Council shall, in the form of rules of procedure, determine the principles for organisation of meetings and adoption of resolutions by means of direct communication at a distance or in writing.

National Delegate Assembly

§ 19.

1. The National Assembly of Delegates, hereinafter referred to as the "Assembly", is the supreme body of the National Union.
2. Delegates elected by the relevant statutory bodies of the members affiliated to the National Union shall take part in the Assembly with a casting vote. The number and rules for the election of delegates to the Assembly shall be determined by the Council on a proposal from the Management Board. A Delegate shall take part in the Assembly in person or by means of direct remote communication with the right to one vote. In cases provided for in the Statutes, the Delegate may also cast his/her vote in writing.
3. The mandate of a Delegate shall last until the date of the announcement of the resolution of the Management Board to convene the next ordinary Assembly. Before the end of the term, the mandate expires in the event of written resignation, dismissal of the Delegate by the competent statutory body of the unit he/she represents and death. A new delegate should be elected in his/her place.
4. Non-delegate members of the Council and members of the Management Board as well as other persons invited by the Management Board shall take part in the Assembly in an advisory capacity.

§ 20.

(1) the competence of the Assembly is to:

1. approve the agenda and rules of procedure of the Assembly,
2. consider reports on the activities of the National Union and adopt resolutions as to the motions of the Council, the Management Board and the affiliated units of the National Union in these matters, as well as discharge the members of the Management Board,
3. adopt the programme of activities of the National Union,
4. adopt the Statutes and amendments thereto,
5. adopt resolutions on the creation of earmarked funds at the National Union and their allocation, as well as the principles of managing those funds,
6. determine the highest amount of liabilities that the National Union may incur,
7. determine the number of members of the Council,
8. elect and dismiss of members of the Council,
9. adopt resolutions on the merger and division of the National Union and its liquidation,
10. consider and adopt resolutions on motions resulting from the presented post-authorisation protocol on the activities of the National Union.
11. determine of the amount of, and rules for the payment of per diems to members of the Council of the National Union for the performance of their functions.

(2) in the periods between Assemblies , the powers referred to in paragraph 1, item. 5 shall be exercised by the Council.

§ 21.

(1) An Ordinary Assembly shall be convened by the Management Board of the National Union at least once every four years, no later than in the first half of the following four-year period.

(2) The Management Board of the National Union may, in addition, convene an Extraordinary Assembly at any time for important reasons.

(3) The Management Board of the National Union should also convene an Extraordinary Assembly at the request of:

1. the Council,
2. 1/10 of the members of the National Union.

(4) The request to convene an Extraordinary Assembly should be made in writing, stating the purpose of its convening and including specific matters on its agenda.

(5) The Management Board of the National Union shall convene the Extraordinary Assembly within three months of the date of the request.

(6) The Management Board of the National Union shall convene the Delegates' Assembly on the first and second dates. The second deadline shall be set on the same day 30 minutes after the first deadline. On the second date, the Delegates' Assembly shall be valid irrespective of the number of those present who are entitled to vote, as referred to in § 23(4).

(7) The Management Board or the Council may order the adoption of a particular resolution by the Delegates' Assembly in writing or by means of direct remote communication.

(8) A resolution of the National Union may be adopted if all Delegates have been notified of the vote in writing or by means of direct communication at a distance. A resolution may also be the result of votes partly cast in writing or by means of direct remote communication.

(9) Delegates participating by voting in writing or by means of direct remote communication shall be included in the calculation of the quorum.

(10) The provisions relating to the Ordinary Assembly set out in § 20, paragraph 1 shall apply mutatis mutandis to the Extraordinary Assembly.

§ 22.

1. Members shall be notified of the time, place and agenda of the Assembly in writing at least 3 weeks before the Assembly.
2. The members of the National Union may propose additional matters for the agenda of the Assembly no later than 2 weeks before the date of the Assembly. The Management Board shall notify the delegates in writing of any additions to the agenda of the Assembly.

§ 23.

(1) The Assembly shall be opened by the President of the National Union Council or his deputy.

(2) The Assembly elects its Presidium from among the delegates in an open vote by a simple majority, consisting of the President, his deputy and the Secretary.

(3) Verification of the legitimacy of the delegates, the manner of election of the Praesidium of the Assembly, the members of the Council, the conduct of the meeting, the submission of candidates and the manner of voting shall be laid down in the Rules of Procedure adopted by the Assembly.

(4) The Assembly may adopt resolutions only on the matters included in the agenda, communicated to the members in the manner and by the date specified in § 22, with at least half of the authorised delegates present, subject to § 21, paragraph 6.

(5) Minutes of the Assembly shall be drawn up and signed by the Chairman of the Assembly and the Secretary.

(6) Resolutions adopted by the Assembly shall be sent to the members by the Management Board.

The Council

§ 24.

(1) The Council is the highest statutory body of the National Union in the period between Assemblies. The term of office of the Council is 4 years.

(2) The number of members of the Council shall be determined by the Assembly. The Assembly may decide on the number of Council members elected from among the delegates to the Assembly, and the number of members elected from outside the delegates.

(3) Prior to the expiry of the term of office, the mandate of a Council member shall expire in the event of:

1. written resignation of the mandate submitted to the Council,
2. dismissal by the Assembly, 
3. occurrence of circumstances referred to in § 19, paragraph 3 of the Statutes, 
4. loss of membership in the National Union - the unit which the Council member represents, 
5. death.

(4) The Council member whose mandate has expired due to the reasons referred to in par. 3 shall be replaced by the candidate who received the highest number of votes in the elections to the Council of that term.

(5) The National Assembly of Delegates, may adopt a resolution on granting per diems to the members of the Council for their functions. In the event of failure to adopt such a resolution, the members of the Council shall be deemed to perform their functions without remuneration with retention of the right to receive reimbursement of costs related to participation in the Council meeting.

§ 25.

(1) the Council's scope of action includes, in particular:

1. adopting plans for the activities of the National Union within the framework of the programmes adopted by the Assembly and examining and approving reports on their implementation, 
2. adopting annual estimates of income and expenditure and approving the financial statements of the National Union, 
3. approving the organisational structure of the National Union, 
4. laying down the principles for the establishment and operation of the branches and units of the National Union referred to in § 2(2) of the Statutes, 
5. adopting resolutions on the acquisition or disposal of real property and on encumbering such property, 
6. appointing and dismissing members of the Management Board of the National Union, 
7. adopting resolutions on the National Union's accession to and withdrawal from other national and foreign entities, 8,
8. adopting resolutions on the expulsion of members from the National Union and their removal from the register of members. 
9. adopting rules and amounts of membership fees to finance the activities of the National Union, 
10. authorising the Management Board to accept bequests, legacies and donations to the National Union, 
11. setting the principles for remunerating members of the Management Board, 
12. carrying out on-going and periodic inspections of the activities of the National Union with regard to the performance of its statutory tasks, 
13. establishing detailed rules for the organisation and conduct of lustration, 
14. examining complaints against the activities of the Management Board, 
15. performing all legal actions between the National Union and the members of the Management Board and representing the Union in such actions,
16. reporting to the Assembly on the activities of the Council, 
17. adopting the regulations of the Council and of the Management Board of the National Union and approving the draft work regulations and pay regulations for the employees of the National Union presented by the Management Board. 
18. performing other tasks specified in the Statutes. 

(2) The Council authorises the President or his deputy and one of its members to represent the National Union in the legal acts referred to in paragraph (1), item 15.

§ 26.

1) The first meeting of the Council shall be convened by the Chairman of the Assembly within 1 month at the latest, during which the Presidium of the Council shall be elected, consisting of the Chairman, 2 deputies, the Secretary and a number of members to be determined by the Council.

(2) The Presidium is an internal body of the Council whose task is to organise and direct the work of the Council. In the period between the meetings of the Council, the Presidium is entitled to adopt resolutions in the following matters:

o carrying out control over the manner in which the Board of the National Union handles the requests of the Union's bodies and their members,

o adopting resolutions on legal transactions between the National Union and the members of the Management Board.

(3) In addition to the activities listed in paragraph (2), the powers of the Presidium of the Council include:

o preparing the materials to be considered at the plenary meeting of the Council,

o giving an opinion on the draft annual activity and financial plan of the National Union,

o deciding on the establishment or liquidation of district and provincial branches and other separate units of the National Union,

o determining the remuneration of the members of the Management Board in accordance with the principles established by the Council. The Presidium of the Council shall report on the activities carried out at the next plenary meeting of the Council,

o ongoing supervision and control of the implementation of the Council's resolutions. 

(4) Resolutions of the Presidium of the Council are effective as of the date of their approval by the Council at the next Council meeting with the date of application from the date of their adoption, and in the case of resolutions regulating the rights and obligations of the members of the National Union with the date of approval by the Council.

§ 27.

(1) The Chairman of the Council or his/her deputy shall convene the Council meeting at the first and second deadlines. The second date is set on the same day 30 minutes after the first date. On the second date, the Council meeting is empowered to adopt resolutions irrespective of the number of present persons entitled to vote as referred to in § 27 par. 4.

(2) Council meetings should be convened at least twice a year.

(3) Resolutions of the Council are valid if adopted in the presence of at least half of the total number of its members. Resolutions are passed by a simple majority of votes. In the event of an equal number of votes for and against a resolution, the chairman of the meeting shall have the casting vote.

(4) Members of the Management Board of the National Union shall participate in Council meetings in an advisory capacity. Other persons invited by the Chairman of the Council may also participate in them in an advisory capacity.

(5) The Council may appoint problem committees acting permanently or periodically.

(6) The minutes of the Council meeting are signed by the Chairman and the recorder.

(7) The detailed principles of organisation of the Council's and its Presidium's work are defined by the Rules of Procedure approved by the Council.

The Management Board 

§ 28.

1. The Management Board of the National Union, hereinafter referred to as the "Management Board", shall manage the activities of the National Union and represent it externally.
2. The Management Board shall consist of at least 3 members, including the President and two Vice-Presidents elected for an indefinite period of time in accordance with the procedure laid down in § 18 clause 2 from among candidates put forward by members of the Council.
3. The number of members of the Management Board and the principles of their appointment shall be determined by the Council.
4. The Council may dismiss the Management Board or its individual members at any time. The dismissal takes place with a 2/3 majority of votes in the presence of at least 50% of the Council members.

§ 29. 

(1) The Management Board shall take all decisions not reserved by the Act - Cooperative Law or the Statutes to other bodies of the National Union, acting within the limits set by the Acts, the provisions of the Statutes, and in accordance with the resolutions of the Assembly and the Council.

(2) The scope of the Board's activities shall include, in particular:

1. development of draft programmes and plans requiring, in accordance with the provisions of the Statutes, adoption by the Convention or the Council, implementation of adopted programmes and plans, preparation of reports and other materials for submission to the bodies of the National Union,
2. issuing property and financial orders within the framework of the annual budget estimates adopted by the Council,
3. organising vetting activities,
4. managing the assets of the National Union,
5. providing organisational and technical conditions for the Council's activities;
6. preparing and convening Assemblies,
7. acting on behalf of the National Union to authorities, institutions and other legal and natural persons,
8. incurring financial obligations within the limits defined by the resolutions of the Assemblies,
9. submitting proposals to the Council and the Assemblies on the setting of membership fees to finance the activities of the National Union,
10. hiring and dismissing employees and drawing up internal regulations for the organisation of work and the remuneration of employees of the National Union,
11. submitting proposals to the Presidium of the Council on the advisability of establishing or liquidating district and provincial branches and other separate units of the National Union.
12. appoint other legal entities for and on behalf of the National Union and join existing ones, with the consent of the Council of the National Union expressed in the form of a resolution.

(3) If necessary, the Board may adopt resolutions outside the meeting by means of direct remote communication (in particular, by means of telephone, audio-visual or electronic communication) or by written (circular) procedure. Voting in one of these modes shall take place with the consent of the Chairman of the Management Board, or in his absence the Deputy Chairman, who shall at the same time determine the closing date for the casting of votes by the members of the Management Board, taking into account actual communication possibilities.

§ 30. 

1. Declarations of will shall be made for the National Union by two members of the Management Board or by one member of the Management Board and a person authorised by the Management Board to do so (proxy).
2. Declarations of will shall be made in such a way that the persons authorised to make them affix their signatures under the name of the National Union.
3. Persons authorised to make declarations of will for the National Union shall be subject to registration.

§ 31.

The working procedures of the Management Board and the division of activities between the members of the Management Board shall be laid down in the Rules of Procedure of the Management Board.

V. Lustration

§ 32.

1. The National Union shall carry out lustration of cooperatives affiliated to it in accordance with the provisions of the Act - Cooperative Law, these Statutes and resolutions of the National Cooperative Council in this matter. 
2. The National Union may carry out lustration of cooperatives not affiliated with it on a fully paid basis. The National Union shall carry out lustration of non-associated cooperatives from the agricultural production and processing sector, the rules of operation of which have been defined in the Act on Cooperative Law or the Act on Agricultural Producer Groups.
3. Detailed organisational and financial rules for the vetting activities of the National Union shall be defined by the Council on the proposal of the Management Board.

§ 33.

The task of the lustrations carried out by the National Union is:

1. to objectively examine the state of legality, economy and reliability of the cooperatives - for the use of their statutory bodies,
2. to provide assistance to the statutory bodies of cooperatives in solving existing problems and identified irregularities.

§ 34.

The National Association carries out lustrations:

1. statutory - consisting in a lustration examination of the entire activity of cooperatives, including their financial statements, within the time limits set out in the Law - Cooperative Law,
2. problematic - consisting in a lustration examination of a commissioned part of the cooperative's activity.

§ 35.

1. On behalf of the National Association, the lustration of cooperatives shall be carried out by persons (lustrators) with powers conferred by the National Cooperative Council.
2. In the event that the activities of a lustrator officer are found to be in breach of the law or the rules on the protection of information on cooperatives, the Management Board shall apply to the National Cooperative Council to deprive him of his lustrating powers.

§ 36.

(1) A lustrator to carry out a lustration of a cooperative shall be appointed by the Board or by an employee of the Office of the National Union authorised by the body, from among the persons entered in the register of lustrators of the National Union.

(2) In making the appointment of a lustrator to carry out the lustration of a cooperative, the following shall be taken into account:

a. the fulfilment of the lustration officer's training obligation in accordance with the regulations adopted by the General Assembly of the National Cooperative Council in force at the time of the lustration examination.

b. the number of lustration sessions carried out by the lustration officer in the cooperative in which he is to carry out the examination with the proviso that he should not carry out more than 2 consecutive lustration sessions.

c. the lustration officer shall be appointed who, in the last 5 years, hasn’t been a member of the cooperative under examination or of its statutory body, an employee thereof or has been associated with the cooperative under a civil law contract. Neither shall a lustration officer be appointed who is the spouse, a relative in a straight line of a person holding a managerial position in that cooperative.

d. the cooperation of the lustration officer with the National Union, the timeliness of the lustration and the diligence of the lustration carried out.

(3) The fulfilment by the lustrator of the conditions referred to in paragraph 2 (a) to (c) shall be verified on the basis of a declaration sent by the lustrator prior to the commencement of the lustration examination.

(4) In particularly justified cases, the National Union may request the National Co-operative Council to appoint a lustrator to carry out a lustration managed by the National Union. If a lustrator is not appointed by the National Co-operative Council within the period indicated by the National Union, the lustrator shall be appointed by the Board of the National Union in consultation with the Presidium of the Council.

(5) A lustrator meeting the conditions referred to above shall be given an authorisation to carry out a lustration, signed in accordance with the principle of representation by the Board of the National Union. The authorisation may be given to the lustrator in writing or in the form of an electronic document signed with an electronic signature.

(6) In the case of a team lustration, a team leader shall be appointed.

(7) If circumstances arise that prevent a lustration officer from carrying out the lustration, another lustration officer shall be appointed in his place in accordance with the procedure referred to in paragraph (1).

(8) When examining and analysing certain areas or issues of the cooperative's activities, the lustrator may use the assistance of experts, after agreeing in advance on this procedure with the National Union and the cooperative.

§ 37.

The procedure for the conduct of the lustration and the post-lustration and appeal proceedings are defined by separate provisions of the Act -  Cooperative Law and resolutions of the National Co-operative Council.

VI. Economy of the National Union

§ 38.

The assets of the National Union are:

1. assets transferred by the liquidators of the organisational units of agricultural production cooperatives, 
2. fees, registration fees and the Union's own income,
3. assets acquired by the National Union,
4. donations from legal and natural persons.

§ 39.

(1) The National Union shall establish the following own funds:

1. resource fund,
2. statutory and organisational fund, 
3. earmarked funds created in accordance with generally applicable regulations.

(2) The resource fund is formed from:

1. entry fees paid by members of the National Union,
2. the value of assets transferred by liquidators of organisational units of agricultural production cooperatives,
3. donations of legal and natural persons earmarked for this fund,
4. fixed assets acquired by the National Union,
5. part of the balance surplus,
6. other proceeds as specified in the regulations referred to in paragraph 7.

(3) The resource fund accounts for all changes in the fixed assets of the National Union.

(4) The statutory and organisational fund shall be formed from the surplus of the National Union's own receipts over expenditure in the annual settlement and shall be used to fulfil the statutory objectives of the Union.

(5) The resources of the fund mentioned in paragraph (4) not used in a financial year shall be carried over to the following year.

(6) Special-purpose funds shall be established and used in accordance with generally applicable regulations.

(7) Detailed regulations on the financial management of the National Union shall be laid down by the Council having regard to the regulations in force.

§ 40.

1. Members of the National Union shall be obliged to pay fees for the Union to perform its statutory tasks.
2. The amount of fees and the procedure and deadlines for their payment shall be determined by the Council.
3. Fees paid to the National Union in cooperatives shall be deductible up to the amount specified in separate regulations.

§ 41.

1. The National Union shall keep its accounts in accordance with the regulations in force.
2. The accounting year shall be the calendar year.

VII.  Final provisions

§ 42.

1. Resolutions of the Assembly and the Council of the National Union on organisational and property matters shall be binding on the affiliated units.
2. The resolutions referred to in paragraph (1) shall be published in the "Information Bulletin" of the National Union.
3. In matters not regulated by these Statutes, the provisions of the Act - Cooperative Law shall apply.

1./-/ Łukasz Zbonikowski -President of the Board

2./-/ Władysław Kołodziej- Deputy president of the Board

3./-/Stefan Kaszubski-Vice-president of the Board