The articles may provide for the return on capital. Where the articles of the cooperative provide
for the return on capital, the interest granted thereto cannot be higher than the Central Bank
discount rate of the State party and should be served only if there were surpluses during the
fiscal year. The interest may be accruedonly to the amount of paid-up shares.
The annual ordinary general meeting, on a proposal of the management committee and in light
of the earnings of the year ended shall decide whether to award interest on membership shares
and, where appropriate, shall set the rate in the limit laid down in paragraph 1 above.
Unofficial translation
Machine-parsed
In force from 8 September 2026
Source page 63