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Section 64: Order of distribution of net surplus

Co-operatives Act · PART IX: PROPERTY AND FUNDS OF SOCIETY

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

64. Order of distribution of net surplus The surplus of a society shall be distributed in the following order of priority— (a) Reserve Fund; (b) dividend on preference share, both redeemable and nonredeemable; (c) special reserve funds; (d) bonus to employees; (e) bonus to a member in proportion to the business done by the member with the society; and (f) dividend on ordinary shares.

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