1013:
the PRA. In
September 2013, the English and Scottish Law Commissions published a draft consolidation bill and related documents for consultation. Earlier that year, the UK Treasury, which is the department responsible for legislation for societies, published a series of proposals to increase the holding limit for withdrawable share capital in societies to at least £31,000, to apply insolvency rescue procedures to societies, and to change the rules applicable to their registers of members. Draft regulations linked to that consultation were also available, having been circulated to a small number of people. Those drafts and other materials, including a private member's bill to liberalise the use of share capital by societies presented to the UK House of Lords were explained and brought together online.
66:
25:
102:
196:
1177:
resilient, with 92% of all businesses who have raised capital through community shares still trading to date. As community share offers are exempt from formal regulation, the
Community Shares Unit (CSU) oversees best practice standards, intelligence and development of the community shares market. The CSU is a formal partnership between
1172:
The maximum individual withdrawable shareholding is currently set at £100,000 (although other IPSs may hold more shares than this). The limit used to include non-withdrawable shares, but this was removed in 2011. Since 2006, the FCA has been willing, in principle, to permit co-operative societies to
1012:
which splits the
Financial Services Authority into the Financial Conduct Authority (FCA) and the Prudential Regulation Authority (PRA) took effect on 1 April 2013. The registration function for societies was transferred to the FCA while the prudential regulation of credit unions was transferred to
1176:
Since 2012, the use of withdrawable share capital by community benefit societies has been commonly described as 'community shares'. Over £150 million has been raised in community shares by over 440 community owned businesses across the UK. Recent research has shown that this model has proven very
996:
announced a project to consolidate all the legislation applicable to industrial and provident societies to be passed by 2015. There was some uncertainty as to how far new developments would address the problems with the legislation. Cameron stated, "We know that breaking monopolies, encouraging
895:
The members of a society benefit from the protection of limited liability much like other corporate forms, but unlike companies for example, each member will normally only have one vote at a
General Meeting regardless of their shareholding. The governance of a society is therefore democratically
1164:
but may be withdrawn subject to specified conditions. It has the great advantage of being exempt from the
Financial Services and Markets Act, which makes the sale of securities to the public a criminal offence without compliance with expensive and onerous regulations. However, an IPS with
988:
In 2011, the
Legislative Reform (Industrial and Provident Societies and Credit Unions) Order 2011 increased the maximum shareholding limit, changed the date of submission of the annual return, permitted children to be members, and allows the publication of unaudited interim accounts.
1173:
have non-user investor members providing certain conditions are met and this, in combination with the removal of the £100,000 holding limit for non-withdrawable shares, may open up wider possibilities for co-operatives to raise finance from investors while maintaining user control.
1149:. However, in an IPS the shares cannot usually increase in value beyond their nominal amount. Often, no interest or dividend is payable on them at all, and they are voting shares only. The capital of an IPS is therefore not made up of equity shares like those in a
1098:
969:
In 2006, the
Friendly and Industrial and Provident Societies Act 1968 (Audit Exemption) (Amendment) Order 2006 increased the audit exemption threshold level for industrial and provident societies to £5.6 million. Also the
1153:, which appreciate or fall in value with the success of the enterprise that issues them. Rather they are par-value shares, which can only be redeemed (if at all) at face value. The profits and losses of an IPS are thus the
1109:
1088:
1052:
941:
1120:
1169:
requirements are continuously met. The terms of society shares, whether withdrawable or not, may include the payment of interest on the capital, but this may only be paid out of profits.
1587:
1160:
Working capital is usually provided through non-voting shares, and these are often withdrawable. Withdrawable share capital is an unusual form of finance which is treated as
1751:
1487:
974:
removed certain exemptions of charitable IPSs in
England and Wales. From that point, charitable IPSs had to register with both the FCA and the Charity Commission, except
1083:
1048:
934:
1700:
1165:
withdrawable share capital is not allowed to carry on a banking business, presumably because a withdrawable share capital would make it impractical to ensure
1005:, welcomed the project. In mid-2012, revision of laws for co-operative was in its early stages. Some felt the reforms did not deal with certain key problems.
1130:
1115:
1017:
915:
959:
The
Industrial and Provident Societies Act was passed by the parliament of New Zealand in 1908, and forms the basis of the law on societies in New Zealand.
1842:
38:
1044:(FSA) (both being supervised by the Treasury). Society registration is quite separate from the FCA's function of regulating financial institutions.
745:
925:
The term industrial and provident society is still used in statute in New
Zealand, the Republic of Ireland and within the UK in Northern Ireland.
1517:
1605:
461:
703:
2661:
2580:
1972:
1103:
1060:
963:
949:
900:
1645:
1340:
1591:
1495:
2519:
658:
2010:
1758:
1649:
1414:
867:
2544:
2418:
1233:
997:
choice, opening up new forms of enterprise is not just right for business but the best way of improving public services too."
1157:
of the members. The share often acts as no more than a "membership ticket", and voting is on a "one member one vote" basis.
562:
371:
124:
44:
1547:
2596:
1802:
1393:
550:
494:
453:
1368:
2635:
2106:
432:
1329:
Industrial and Provident Societies Act 1893 (Act). Parliament of the United Kingdom of Great Britain and Ireland. 1893.
220:
2671:
2223:
1192:
In depth guidance on the legislation and best practice standards on running community share offers is available from
499:
160:
142:
52:
1462:
2097:
576:
2570:
2565:
2488:
2111:
1881:
1928:
2575:
402:
336:
1849:
2534:
2287:
2247:
2150:
1142:
1041:
903:
and became the traditional legal form taken by trading organisations with democratic governance including:
586:
952:, and was amended in 1895 and 1913. This legislation still forms the basis of the law on societies in the
892:
registered for carrying on any industries, businesses, or trades specified in or authorised by its rules.
2463:
2183:
2072:
2003:
1282:
1125:
1037:
1009:
860:
773:
250:
1668:
2063:
1686:
1310:
975:
469:
245:
230:
2602:
2313:
2083:
1955:
1488:"Co-operatives Bill: Cameron's Consolidation Plan for Co-op Law in Great Britain - Co-operative News"
1298:
1215:
1150:
979:
818:
753:
542:
412:
240:
1525:
2614:
2524:
2210:
1783:
1633:
713:
580:
255:
215:
120:
910:
societies for the benefit of the community (which trade for the benefit of the broader community).
2666:
2443:
1210:
422:
343:
1040:(FCA), which took over the job from the Registrar of Friendly Societies when it was part of the
2438:
2228:
2093:
2078:
1996:
1969:
853:
735:
509:
382:
296:
261:
225:
179:
2320:
2266:
2256:
2233:
2198:
2193:
1653:
1573:
1445:
1369:"NI Credit Unions and Societies | Department of Enterprise, Trade and Investment (DETI)"
1145:(another form favoured by businesses not primarily motivated by profit), an IPS always has a
678:
210:
2676:
2325:
2261:
2173:
2054:
1728:
1714:
803:
740:
1823:
1446:"The Legislative Reform (Industrial and Provident Societies and Credit Unions) Order 2011"
1193:
8:
2413:
2360:
2271:
2243:
2165:
2145:
2132:
2023:
1067:
953:
778:
532:
504:
358:
331:
326:
316:
112:
1988:
1394:
https://www.legislation.gov.uk/primary+secondary/1893?title=industrial%20and%20provident
79:
Please help update this article to reflect recent events or newly available information.
2608:
2493:
2453:
2335:
2218:
2068:
1272:
1220:
971:
698:
618:
591:
271:
266:
235:
1741:
Legislative Reform (Industrial & Provident Societies and Credit Unions) Order 2011
1422:
2539:
2478:
2330:
1354:
758:
628:
516:
391:
353:
348:
2681:
2355:
2308:
2292:
2155:
1250:
1178:
1166:
1161:
1154:
1092:
1071:
1056:
1002:
945:
836:
823:
768:
668:
2458:
2188:
1976:
1959:
1551:
1255:
1070:
is based on modifications of the UK Industrial and Provident Societies Act 1893 (
808:
763:
486:
311:
933:
The first legislation basis for industrial and provident societies arose in the
2468:
1964:
1372:
1292:
1267:
1033:
889:
1903:
2655:
2549:
2509:
1225:
1146:
993:
570:
537:
187:
688:
2514:
2448:
2140:
1277:
1021:
648:
638:
2529:
2019:
1620:"UK Co-op Law in 2015 & the 2014 Changes | Ian Snaith's Website"
784:
321:
306:
301:
1982:
1619:
1287:
1121:
Co-operative and Community Benefit Societies and Credit Unions Act 2010
985:
Since 2010 the IPS laws explicitly name co-operatives in their titles.
841:
607:
557:
2483:
2178:
1729:"Co-operatives and Community Benefit Societies Act 2003 (repealed)"
813:
2473:
2366:
1606:"Industrial and Provident Societies: growth through co-operation"
998:
291:
1634:
https://www.handbook.fca.org.uk/handbook/RFCCBS/-1/?view=chapter
1238:
1136:
454:
Charitable incorporated organisation (England and Wales)
2640:
2373:
907:
co-operatives (which trade for the benefit of their members);
1418:
1182:
1882:"Directory (Filter by type of society: community Benefit)"
1687:"Industrial and Provident Societies (Amendment) Act, 1913"
1186:
962:
In 1965, an act of Parliament came into effect called the
195:
2018:
1952:
1715:"Industrial and Provident Societies Act 2002 (repealed)"
1701:"Industrial and Provident Societies Act 1965 (repealed)"
1047:
Such businesses have been controlled in the past by the
1803:"Understanding a Maturing Community Shares Market 2020"
1099:
Industrial and Provident Societies (Amendment) Act 1913
1084:
Industrial and Provident Societies Partnership Act 1852
1049:
Industrial and Provident Societies Partnership Act 1852
935:
Industrial and Provident Societies Partnership Act 1852
1929:"Directory (Filter by type of society: co-operatives)"
1131:
Co-operative and Community Benefit Societies Act 2014
1116:
Co-operative and Community Benefit Societies Act 2003
916:
Co-operative and Community Benefit Societies Act 2014
1843:"Broadband for the Rural North Business Plan V5.2"
1463:"Co-operatives Bill will 'build a fairer economy'"
1036:, IPSs are registered (but not regulated) by the
2653:
1018:Co-operative and Community Benefit Societies Act
16:Type of corporate entity originating in Britain
1953:shares.coop - The Community Shares Marketplace
1457:
1455:
1204:
462:Scottish charitable incorporated organisation
2004:
1008:Changes to the registration system under the
861:
1137:Forms of financial capital: Community shares
123:. There might be a discussion about this on
1518:"Co-op Law Consolidation: Where is it now?"
1452:
1110:Industrial and Provident Societies Act 2002
1104:Industrial and Provident Societies Act 1965
1089:Industrial and Provident Societies Act 1893
1061:Industrial and Provident Societies Act 1965
1053:Industrial and Provident Societies Act 1893
964:Industrial and Provident Societies Act 1965
950:United Kingdom of Great Britain and Ireland
948:c. 39) was passed by the parliament of the
942:Industrial and Provident Societies Act 1893
920:co-operative or community benefit societies
901:United Kingdom of Great Britain and Ireland
896:oriented rather than financially oriented.
53:Learn how and when to remove these messages
2011:
1997:
868:
854:
2419:ICA Statement on the Cooperative Identity
1876:
1874:
1872:
1870:
1800:
1438:
161:Learn how and when to remove this message
143:Learn how and when to remove this message
1983:FSA Mutuals Public Register - searchable
1482:
1480:
1355:"RFS - Registration of Society or Union"
992:In January 2012, the UK Prime Minister,
1921:
1896:
1834:
1667:Book (eISB), electronic Irish Statute.
1666:
1650:Companies Registration Office (Ireland)
1261:
928:
2654:
1867:
1669:"electronic Irish Statute Book (eISB)"
1632:FCA Handbook, paragraph RFCCBS -1.1.5
1415:"A briefing on the 2006 Charities Act"
563:Limited liability limited partnership
478:Industrial and provident society
2395:
2034:
1992:
1909:. Manchester United Supporters' Trust
1840:
1510:
1477:
1251:Ethical Consumer Research Association
660:Gesellschaft mit beschränkter Haftung
2597:Co-operative Commonwealth Federation
1970:Industrial & Provident Societies
1776:
1341:"Industrial and provident societies"
95:
59:
18:
2662:Co-operatives in the United Kingdom
2636:History of the cooperative movement
2107:International Co-operative Alliance
1801:McCulloch, Isla (27 October 2020).
1744:
1407:
1234:Manchester United Supporters' Trust
13:
1784:"Investor Membership 20061220.pdf"
1646:"Industrial and Provident Society"
1435:Statutory Instrument 2011 No. 2687
1226:Fordhall Community Land Initiative
14:
2693:
2035:
1946:
1494:. 23 January 2012. Archived from
1404:Statutory Instrument 2006 No. 265
899:The legal form originated in the
34:This article has multiple issues.
1244:
882:industrial and provident society
705:Société à responsabilité limitée
194:
100:
64:
23:
1824:"The Community Shares Handbook"
1816:
1794:
1735:
1721:
1707:
1693:
1679:
1660:
1638:
1626:
1612:
1598:
1580:
1566:
1540:
1230:Greater Manchester Tree Station
918:has renamed these societies as
42:or discuss these issues on the
2489:Socially responsible investing
1985:, Financial Services Authority
1979:, Financial Services Authority
1841:Forde, Barry (10 April 2013).
1429:
1398:
1387:
1361:
1347:
1333:
1322:
1077:
1:
2112:Cooperative wholesale society
1574:"Financial Services Act 2012"
1524:. 23 May 2012. Archived from
1316:
1194:The Community Shares Handbook
1027:
2535:Friedrich Wilhelm Raiffeisen
2288:Health insurance cooperative
2151:Savings and loan association
1283:Hannover Housing Association
1143:company limited by guarantee
1042:Financial Services Authority
587:Massachusetts business trust
7:
1304:
1205:Community benefit societies
1199:
1126:Financial Services Act 2012
1038:Financial Conduct Authority
1010:Financial Services Act 2012
976:registered social landlords
774:Piercing the corporate veil
470:Community interest company
445:UK / Ireland / Commonwealth
433:Economic interest grouping
10:
2698:
2396:
1965:Community Shares directory
1311:Community interest company
543:Limited liability company
2631:
2603:United Farmers of Alberta
2589:
2558:
2502:
2427:
2406:
2402:
2391:
2348:
2301:
2280:
2242:
2209:
2164:
2131:
2124:
2092:
2052:
2045:
2041:
2030:
1904:"RULES of I-MUST LIMITED"
1299:Whitefryars Housing Group
1216:F.C. United of Manchester
1151:company limited by shares
980:Tenant Services Authority
754:Internal affairs doctrine
749:and estoppel corporations
73:This article needs to be
2672:Types of business entity
2615:Nepal Co-operative Party
1958:29 November 2014 at the
978:, who register with the
178:This article is part of
1673:www.irishstatutebook.ie
1211:Broadband 4 Rural North
1187:The Plunkett Foundation
1066:The legislation in the
1001:, Secretary General of
424:Societas unius personae
286:General corporate forms
2444:Cooperative federalism
2439:Co-operative economics
1548:"HM Treasury - GOV.UK"
736:Business judgment rule
2257:Community wind energy
2053:Primary cooperative (
914:In Great Britain the
680:Naamloze vennootschap
670:Kabushiki gaisha
487:Limited company
2024:mutual organizations
1975:16 June 2009 at the
1262:Housing associations
929:History 1852 to 2014
804:Beneficial ownership
741:Corporate governance
577:Delaware corporation
404:Societas cooperativa
113:confusing or unclear
2414:Rochdale Principles
2361:Agent-owned company
2146:Mutual savings bank
1752:"LRO info from FSA"
1498:on 15 December 2012
1425:on 13 January 2008.
1068:Republic of Ireland
954:Republic of Ireland
819:Corporate registers
779:Rochdale Principles
533:Benefit corporation
359:Sole proprietorship
121:clarify the article
2609:Co-operative Party
2494:Solidarity economy
2454:Economic democracy
2219:Collective farming
1931:. Community Shares
1884:. Community Shares
1656:on 21 August 2010.
1594:on 6 October 2013.
1554:on 5 February 2013
1273:Empty Homes Agency
1221:Hull United A.F.C.
972:Charities Act 2006
620:Aktiengesellschaft
592:Nevada corporation
2649:
2648:
2627:
2626:
2623:
2622:
2590:Political parties
2545:Rochdale Pioneers
2540:David Schweickart
2479:Social enterprise
2431:economic theories
2387:
2386:
2383:
2382:
2344:
2343:
2120:
2119:
1830:. 24 August 2021.
1522:Co-operative News
1492:Co-operative News
1093:56 & 57 Vict.
1072:56 & 57 Vict.
1057:56 & 57 Vict.
946:56 & 57 Vict.
940:The consolidated
878:
877:
759:Limited liability
721:
720:
630:Ansvarlig selskap
517:Unlimited company
354:Shelf corporation
349:Shell corporation
337:Limited liability
171:
170:
163:
153:
152:
145:
94:
93:
57:
2689:
2404:
2403:
2393:
2392:
2356:Friendly society
2293:Mutual insurance
2156:Building society
2129:
2128:
2050:
2049:
2043:
2042:
2032:
2031:
2013:
2006:
1999:
1990:
1989:
1941:
1940:
1938:
1936:
1925:
1919:
1918:
1916:
1914:
1908:
1900:
1894:
1893:
1891:
1889:
1878:
1865:
1864:
1862:
1860:
1855:on 14 March 2016
1854:
1848:. Archived from
1847:
1838:
1832:
1831:
1828:Co-operatives UK
1820:
1814:
1813:
1810:Co-operatives UK
1807:
1798:
1792:
1791:
1780:
1774:
1773:
1771:
1769:
1763:
1757:. Archived from
1756:
1748:
1742:
1739:
1733:
1732:
1725:
1719:
1718:
1711:
1705:
1704:
1697:
1691:
1690:
1683:
1677:
1676:
1664:
1658:
1657:
1652:. Archived from
1642:
1636:
1630:
1624:
1623:
1616:
1610:
1609:
1602:
1596:
1595:
1590:. Archived from
1588:"Law Commission"
1584:
1578:
1577:
1570:
1564:
1563:
1561:
1559:
1550:. Archived from
1544:
1538:
1537:
1535:
1533:
1514:
1508:
1507:
1505:
1503:
1484:
1475:
1474:
1472:
1470:
1459:
1450:
1449:
1442:
1436:
1433:
1427:
1426:
1421:. Archived from
1411:
1405:
1402:
1396:
1391:
1385:
1384:
1382:
1380:
1371:. Archived from
1365:
1359:
1358:
1351:
1345:
1344:
1337:
1331:
1330:
1326:
1179:Co-operatives UK
1167:capital adequacy
1059:c. 39), and the
1003:Co-operatives UK
870:
863:
856:
824:Registered agent
769:Drag-along right
709:
694:
684:
674:
664:
654:
644:
634:
624:
614:
583:
566:
546:
490:
481:
473:
465:
457:
446:
436:
428:
418:
414:Societas privata
408:
398:
379:
378:
198:
175:
174:
166:
159:
148:
141:
137:
134:
128:
104:
103:
96:
89:
86:
80:
68:
67:
60:
49:
27:
26:
19:
2697:
2696:
2692:
2691:
2690:
2688:
2687:
2686:
2652:
2651:
2650:
2645:
2619:
2585:
2554:
2520:David Griffiths
2498:
2459:Guild socialism
2432:
2430:
2423:
2398:
2379:
2340:
2336:Social services
2297:
2276:
2238:
2205:
2189:Housing society
2184:Student housing
2160:
2116:
2088:
2037:
2026:
2017:
1977:Wayback Machine
1960:Wayback Machine
1949:
1944:
1934:
1932:
1927:
1926:
1922:
1912:
1910:
1906:
1902:
1901:
1897:
1887:
1885:
1880:
1879:
1868:
1858:
1856:
1852:
1845:
1839:
1835:
1822:
1821:
1817:
1805:
1799:
1795:
1782:
1781:
1777:
1767:
1765:
1761:
1754:
1750:
1749:
1745:
1740:
1736:
1727:
1726:
1722:
1713:
1712:
1708:
1699:
1698:
1694:
1685:
1684:
1680:
1665:
1661:
1644:
1643:
1639:
1631:
1627:
1618:
1617:
1613:
1608:. 26 July 2013.
1604:
1603:
1599:
1586:
1585:
1581:
1572:
1571:
1567:
1557:
1555:
1546:
1545:
1541:
1531:
1529:
1516:
1515:
1511:
1501:
1499:
1486:
1485:
1478:
1468:
1466:
1461:
1460:
1453:
1444:
1443:
1439:
1434:
1430:
1413:
1412:
1408:
1403:
1399:
1392:
1388:
1378:
1376:
1375:on 10 July 2015
1367:
1366:
1362:
1353:
1352:
1348:
1339:
1338:
1334:
1328:
1327:
1323:
1319:
1307:
1264:
1256:Shared Interest
1247:
1207:
1202:
1155:common property
1139:
1080:
1030:
931:
874:
829:
828:
809:Civil procedure
799:
791:
790:
764:Tag-along right
731:
723:
722:
707:
692:
682:
672:
662:
652:
642:
632:
622:
612:
581:statutory trust
575:
564:
544:
488:
485:
479:
471:
463:
455:
444:
434:
426:
416:
406:
396:
376:
374:by jurisdiction
373:
372:Corporate forms
364:
363:
344:Private limited
312:Holding company
287:
279:
278:
260:
206:
205:By jurisdiction
167:
156:
155:
154:
149:
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109:This article
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85:February 2015
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2515:Charles Gide
2449:Distributism
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2211:Agricultural
2141:Credit union
2020:Cooperatives
1933:. Retrieved
1923:
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1898:
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1857:. Retrieved
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1836:
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1278:Great Places
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297:Conglomerate
241:South Africa
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119:Please help
110:
82:
74:
50:
43:
37:
36:Please help
33:
2677:Charity law
2530:Robert Owen
2194:egalitarian
1788:Google Docs
1558:18 February
1078:Legislation
785:Ultra vires
505:proprietary
322:Partnership
317:Joint-stock
307:Corporation
302:Cooperative
2656:Categories
2234:Wheat pool
2229:Winemaking
2125:By product
2094:Federation
2079:Purchasing
1317:References
1288:Home Group
1028:Regulation
842:Law portal
690:Osakeyhtiö
609:Aktiebolag
558:Series LLC
115:to readers
39:improve it
2559:By region
2484:Socialism
2464:Mutualism
2321:Recycling
2281:Insurance
2272:Broadband
2267:Telephone
2179:Cohousing
1502:11 August
1141:Unlike a
1024:in 2014.
1020:received
730:Doctrines
500:by shares
216:Australia
45:talk page
2605:(Canada)
2599:(Canada)
2407:Identity
2326:Platform
2262:Electric
2174:Building
2084:Retailer
2064:Consumer
1973:Archived
1956:Archived
1935:27 April
1913:27 April
1888:27 April
1859:27 April
1532:26 April
1469:26 April
1465:. gov.uk
1305:See also
1200:Examples
1183:Locality
1074:c. 39).
814:Contract
747:De facto
579: /
393:Societas
211:Anguilla
180:a series
2682:Finance
2571:Ukraine
2474:Owenism
2367:Stokvel
2244:Utility
2199:commune
2166:Housing
2133:Banking
1379:19 July
1112:(c. 20)
1106:(c. 12)
1032:In the
999:Ed Mayo
888:) is a
714:more...
332:Limited
327:General
292:Company
272:Germany
256:Vietnam
111:may be
75:updated
2566:Canada
2397:Topics
2069:Worker
1768:14 May
1239:RLLMUK
1162:equity
1095:c. 39)
1051:, the
1016:A new
708:(SARL)
683:(N.V.)
673:(K.K.)
663:(GmbH)
611:
600:Others
565:(LLLP)
510:public
489:(Ltd.)
464:(SCIO)
435:(EEIG)
395:
267:France
226:Canada
2641:.coop
2374:Artel
2349:Other
2331:Media
2302:Other
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1853:(PDF)
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1762:(PDF)
1755:(PDF)
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480:(IPS)
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417:(SPE)
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236:India
2611:(UK)
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2309:Food
2248:list
2098:list
2073:list
2055:list
2022:and
1937:2015
1915:2015
1890:2015
1861:2015
1770:2012
1560:2013
1534:2015
1504:2012
1471:2015
1419:NCVO
1381:2015
1185:and
699:S.A.
693:(Oy)
653:(AS)
623:(AG)
613:(AB)
397:(SE)
886:IPS
880:An
221:BVI
2658::
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