In the literature of the subject there are many different kinds of enterprises meeting criteria for coperative enterprise. The economic-organizational form of activity is recognized as the basie criterion, which allows to define the private, co-operative and state enterprises as well as the other public-self-government organs. Co-operatives are, therefore, the enterprises operating in market economy in accordance with the rules and conditions concerning all other forms of economic activity. The assets in co-operatives, which were passed to the group utilization, are owned by members-owners. Co-operatives to be capable to operate in market economy must be focused on competitiveness and innovativeness. They have to act in such a way that the members shares would become one of the most important sources of co-operative enterprise financing and would ensure also the incomes for the members. This rule should grade the differences due to others entities in the scope of possibilities of shares issue or inereasing the co-operadve equity.