Share capital.
Section 73
SEC. 73. Share capital.—The term "share" refers to a unit of capital, the par value of which may be fixed at any figure of not less than one peso. The share capital of a co-operative with capital stock is the money paid or authorized or required to be paid for conducting its operations, whereas the share capital of a co-operative without capital stock is the money paid or required to be paid and is not limited by any authorized amount. The method of issuing and the contents of stock or membership certificates may be prescribed in the regulations.