These Rules concern annual reports which shall be drawn up in accordance with section 54 of the Code, capitalisation and accounting in pursuant to section 72 of the Code, returns on investment and Patronage refund in accordance with section 76, merger and consolidation of cooperatives which is also regulated by sections 21 and 22 of the Code, division of cooperatives in accordance with section 20 the Code, liquidation of cooperatives in accordance with section 71 of the Code, and guidelines for Laboratory Cooperatives in the meaning of section 27 of the Code. (10 rules)
الفلبين · 1992-01-06