Investor Accounts

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The Investor Share of Surplus is calculated using the Investor Share Fraction defined in Clause 43, and can only be changed by Special Resolution in General Meeting.

By default, the Investor Share Fraction is:

0.5 in User/Worker Co-operatives and User-Owned/Employee-Owned Social Enterprises

0.3 in Social Enterprises and Social Co-operatives

The Investor Share is calculated as follows:

[Surplus] x [Investor Share Fraction]

In a Co-operative or Company, the Investor Share is allocated as Investor Share Dividends to Investor Shareholders (see Clause 44)

In an Association, the Investor Share is allocated to Investor Accounts. Members can allocate the money in their account to support projects proposed by executives and/or directors.


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