• TABLE OF CONTENTS
HIDE
 Copyright
 Front Cover
 Title Page
 Table of Contents
 Introduction
 Distribution of net savings and...
 Cooperative financial structur...
 Choosing cooperative status
 Conclusion
 Reference
 Tabel 1: Methods of distributing...
 Tabel 2: Methods of distributing...
 Back Cover






Group Title: Bulletin - Florida Cooperative Extension Service - 199
Title: Tools of cooperative finance: their advantages and disadvantages
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Permanent Link: http://ufdc.ufl.edu/UF00028124/00001
 Material Information
Title: Tools of cooperative finance: their advantages and disadvantages
Series Title: Bulletin - Florida Cooperative Extension Service - 199
Physical Description: Book
Language: English
Creator: VanSickle, John J.
Ladd, George W.
Affiliation: University of Florida -- Florida Cooperative Extension Service -- Institute of Food and Agricultural Sciences
Publisher: Florida Cooperative Extension Service, Institute of Food and Agricultural Sciences, University of Florida
 Subjects
Subjects / Keywords: Agriculture   ( lcsh )
Farm life   ( lcsh )
Farming   ( lcsh )
University of Florida.   ( lcsh )
Agriculture -- Florida   ( lcsh )
Farm life -- Florida   ( lcsh )
Spatial Coverage: North America -- United States of America -- Florida
 Notes
Funding: Florida Historical Agriculture and Rural Life
 Record Information
Bibliographic ID: UF00028124
Volume ID: VID00001
Source Institution: Marston Science Library, George A. Smathers Libraries, University of Florida
Holding Location: Florida Agricultural Experiment Station, Florida Cooperative Extension Service, Florida Department of Agriculture and Consumer Services, and the Engineering and Industrial Experiment Station; Institute for Food and Agricultural Services (IFAS), University of Florida
Rights Management: All rights reserved, Board of Trustees of the University of Florida

Table of Contents
    Copyright
        Copyright
    Front Cover
        Front Cover
    Title Page
        Title Page
    Table of Contents
        Table of Contents
    Introduction
        Page 1
        Page 2
        Page 3
    Distribution of net savings and per-unit capital retains
        Page 4
        Page 5
        Patronage refunds
            Page 6
            Qualified patronage refunds
                Page 6
            Nonqualified patronage refunds
                Page 7
            Advantages to allocating net savings as patronage refunds
                Page 8
            Comparative consequences of qualified and nonqualified patronage refunds
                Page 9
        Per-unit retain certificates
            Page 9
            Qualified per-unit retain certificates
                Page 10
            Nonqualified per-unit retain certificates
                Page 10
            Advantages to allocating per-unit retain certificates
                Page 11
            Comparartive consequences of qualified and nonqualified per-unit retain certificates
                Page 11
        Dividends on capital stock
            Page 12
        Unallocated reserves
            Page 13
        Comparisons of distribution of net savings and per-unit capital retains
            Page 13
            Page 14
    Cooperative financial structure
        Page 15
        Direct cash investments
            Page 16
            Common stock purchases
                Page 16
            Other capital stock investments
                Page 17
        Capital accrued from distribution of net savings and per unit capital retains
            Page 18
            Per-unit retain certificates and deferred patronage refunds
                Page 18
                Qualified per-unit retain certificates
                    Page 18
                Nonqualified per-unit retain certificates
                    Page 19
                Deferred qualified patronage refunds
                    Page 19
                Deferred nonqualified patronage refunds
                    Page 19
                Consequences of per-unit retain certificates and deferred patronage refunds
                    Page 20
            Unallocated reserves
                Page 20
    Choosing cooperative status
        Page 21
    Conclusion
        Page 22
        Page 23
        Page 24
    Reference
        Page 25
    Tabel 1: Methods of distributing net savings and determining taxable income in a 521 cooperative
        Page 26
        Page 27
    Tabel 2: Methods of distributing net savings and determining taxable income in a non-521 cooperative
        Page 28
        Page 29
    Back Cover
        Back Cover
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