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What is Cooperative Capital and Audit Guidelines about?
The document summarizes key provisions regarding cooperatives from the Cooperative Code of the Philippines. It outlines articles related to shares (Art. 77), fines (Art. 78), investment of capital (Art. 79), revolving capital (Art. 80), annual audits (Art. 81), audit reports (Art. 82), rights to examine records (Art. 84), allocation of net surplus (Art. 86-87), and special provisions for agrarian reform cooperatives including ownership (Art. 90), infrastructure support (Art. 91), leasing of public land (Art
- Author
- incessfajardo
- Language
- EN