REPORT 2: SITUATION

indicators show the evolution of the cooperative business reality as a whole. These indicators are the result of the aggregation of the individual values of companies. That way, for example, the average total asset is calculated as the sum of the asset of all company companies divided by the number of cooperatives.

The information is disaggregated:

• • • First comes disaggregation by cooperative class, differing mainly between agricultural cooperatives and associated labour cooperatives. The rest of the cooperatives constitute the 'Other' series.
    • Subsequently, there is the option to set other disaggregates by going to the left panel of settings.

There are three units in which the indicators are presented:

• • • By default, the graphs display the average values.
    • The user has the option with one click to display the relative values of the indicators. Economic and financial structure indicators are relativized by total assets. Loss and profit items are divided by operating income. Economic and financial rates are reflected as a percentage, except in the case of Rotation that is expressed as a factor.
    • With one click it is also possible to see the indicators per partner. This unit of measure is intended to have a correct view of cooperatives, such as participation companies.

The data in Report 2 come from the accounting and social information of the accounts deposited in the Register of Cooperatives of Galicia. For now, the indicators were developed from a sample of cooperatives, which is currently around 200 cooperatives. The current size already offers values representative of the set of active cooperatives, around 1,200 cooperatives. As the research project progresses, more companies will be incorporated.