Net Surplus Allocation

Overview

Learn how net surplus is allocated to statutory funds, interest on share capital, and patronage refund.

Why this matters

This topic helps members understand how the cooperative works, what is expected from them, and how policies support fairness, accountability, and sustainability.

Key points

• Review the by-laws, policies, and cooperative practices related to this topic.
• Understand who is responsible for decisions, approvals, and compliance.
• Participate actively so cooperative rules translate into member benefit and accountability.

Member reminder

Members are encouraged to ask questions during meetings, seminars, or consultations so that policies are understood and applied properly.