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

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11. The following information must be provided in separate notes to the financial statements:
(1)  the number of qualifying shares referred to in section 38.3 of the Act, the terms of payment of the shares and the total value of the shares held by members who are deceased, have resigned or have been expelled, if that value exceeds 5% of the value of the paid-up shares;
(2)  the proportion of the business done by the cooperative with its members within the meaning of section 17 of this Regulation; and
(3)  the total amount of financial assistance granted by the cooperative to its officers, directors, members and employees. For the purposes of this paragraph, “financial assistance” means any financial assistance granted in the form of a loan, partial or total forgiveness of a loan or debt, guarantee, security, the acquisition of bonds or other debt securities, an interest in share capital, capital stock or any other form, credit or gift.
O.C. 953-2005, s. 11.