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C-67.2, r. 1 - Regulation under the Cooperatives Act

Section 8
Disposition versions

Full text
8. Interest paid on preferred shares and participating preferred shares, other than interest paid as participation in the operating surplus or surplus earnings, must be deducted from the net operating surplus or surplus earnings for the fiscal year in order to calculate the operating surplus or surplus earnings that must be allocated in accordance with section 143 of the Act. In the case of a deficit, the interest is added together.
O.C. 953-2005, s. 8.
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