The Goa Co-operative Societies Rules, 2003State Rules of Goa · 2001
A society may create a non-performing asset reserve from time to time by debiting the amount to profit and loss account. A society shall also make adequate provisions for bad and doubtful debts and losses on its own or at the direction of the statutory auditors. However, no bad debts shall be written off without the sanction of the general body:
Provided that, in case of a State aided society, no bad debts shall be written off without the prior approval of the Government and sanction of the general body.