Section 71: Provisions concerning Other Funds

1) There may be other funds in a Cooperative Organisation, in addition to the fund referred to in sections 67, 68, 69 and 70.

2) The amount in the fund referred to in sub-section (1) may be utilised as stated in the Byelaws of the fund to achieve the objectives of the fund, including the distribution of dividends.

Provided that the amount of share dividend of one year shall not be more than eighteen percent of the share capital.

3) Based on the total assets and liabilities of other transactions of the Cooperative Bank, the bank shall have other funds, too, as specified by the Nepal Rastra Bank.