The balance of surpluses available after allocation to the general reserve, on the one hand, to reserves intended for training, education and awareness campaign on the principles and techniques of cooperation, on the other hand, decreased by any sums out of patronage returns and increased by retained earnings shall constitute the distributable surpluses.
Unofficial translation
Transcription: Spot-checked
In force from 16-05-2011
Source page 62
The document's transcription was spot-checked against the supplied source; this does not confirm a line-by-line review of every provision.
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