P.R. Laws tit. 5, § 4517
2019-02-20 00:00:00+00
After the reserves are set aside, the cooperative, except for housing cooperatives, may distribute the remainder or surplus of its net savings at the close of the fiscal year, or capitalize it. Said distribution must be carried out on the basis of sponsorship and by shares.
History —Sept. 1, 2004, No. 239, § 21.0.