Capital.
Article 72
ART. 72. Capital. — The capitalization of cooperatives and the accounting therefor shall be governed by the provisions of this Code and the regulations issued thereunder.
RA 6938 (Cooperative Code of the Philippines) Article 72
RA 6938 (Cooperative Code of the Philippines) Article 72
Other provisions in CHAPTER VIII
- Article 73: Capital Sources.
- Article 74: Limitation on Share Capital Holdings.
- Article 75: Assignment of Share Capital Contribution or Interest.
- Article 76: Interest on Share Capital.
- Article 77: Shares.
- Article 78: Fines.
- Article 79: Investment of Capital.
- Article 80: Revolving Capital.
- Article 81: Annual Audit.
- Article 82: Audit Report.
CitationRA 6938 (Cooperative Code of the Philippines) Article 72 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
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