Resource

Co-operative society non-distributable capital surplus

Type: Co-operatives UK documents  |  Topic: About co-operatives  |  Format: Documents and policies

This paper offers an evidence-based assessment of the positive impacts for co-operatives, the wider economy and the public at large, of bringing forward primary legislation to give co-operative societies the option of adopting a statutory ‘non-distributable capital surplus’ provision in their rules.