The Jammu and Kashmir Self-Reliant Cooperatives Act, 1999Union territory Act of Jammu and Kashmir · Act 10 of 1999
(1) A cooperative may, in the interest of its members and towards the fulfillment of its objectives, create reserves and such other funds as are specified in the articles of association.
(2) Funds so created may be used in the business of the cooperative, but at the end of every year, on that portion of each fund which was not applied for the purpose for which it was created, the cooperative shall credit to the account of such fund an annual interest at not less than the rate paid by scheduled banks on long term fixed deposits debiting such interest as operational expenditure.
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