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If members of a co-operative want to divide a co-operative into two or more co-operatives, a special resolution is required. Protection of Collectors ito Amalgamations, Divisions, Conversion of Transfer of Co-operatives (ii) financial statements that satisfy the requirements of section 29; (i) accounting records that satisfy the requirements of part 28; and

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(c) A tertiary co-operative should be shaped by two or more operational secondary co-operatives. (b) A secondary co-operative have to be shaped by two or more operational major co-operatives. Unalterable provisions are provisions of the Act which the company may not change, similar to directors’ duties and responsibilities and enhanced accountability necessities for public and state owned corporations.