Finance:Cooperative share capital
From HandWiki
The cooperative share capital[1] or co-operative share capital (in short cooperative capital[1] or co-operative capital) is the form of capital that the cooperative accumulates from the paid participation shares of its members.[2][3][1] The total amount of participation shares the paid to the cooperative constitutes the cooperative capital.[4] The co-operative share capital is usually non-withdrawable and indivisible to the cooperative members.[5]
References
- ↑ 1.0 1.1 1.2 "cooperative share capital". The Bank and Finance Terminology. The Finnish Terminology Centre. 2009-01-26. https://termipankki.fi/tepa/mot/mot.exe?page=results&UI=engr&Opt=1&SearchWord=cooperative%20share%20capital&dic=1&Source=TermList.
- ↑ Honkala, Juha, ed (2004). "osuuspääoma" (in Finnish). CD-Facta 2005: suomenkielinen tietosanakirja. Helsinki: WSOY. ISBN 951-0-29148-X. "osuuspääoma, osuuskunnan jäsenten maksamista osuusmaksuista kertynyt pääoma."
- ↑ "osuuspääoma" (in Finnish). Kielitoimiston sanakirja. Helsinki: the Institute for the Languages of Finland and Kielikone Ltd. 2008. ISBN 978-952-5446-32-6. https://www.kielitoimistonsanakirja.fi/osuuspääoma. "osuuspääoma [..] osuusmaksuista kertyvä osuuskunnan pääoma."
- ↑ (PDF) Co-operatives Act 1488/2001, Unofficial translation. A legally void document (superseded) — used here for the definition.. Helsinki: the Finnish Ministry of Justice., Finlex.fi. 2002. p. 38. https://finlex.fi/en/laki/kaannokset/2001/en20011488. "Section 5 — Share capital [..] The total amount of the share prices for outstanding shares, as paid up to the co- operative at any given time, shall constitute the share capital."
- ↑ (PDF) Guidance Notes to the Co-operative Principles. the International Cooperative Alliance (ICA). 2015. p. 38. https://www.ica.coop/sites/default/files/publication-files/ica-guidance-notes-en-310629900.pdf. "... under no circumstances should members’ non-withdrawable share capital and indivisible reserves be subject to any risk of distribution to co-operative members."
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