Federal Act
on the Amendment of the Swiss Civil Code
(Part Five: The Code of Obligations)

¹ Un­less the art­icles of as­so­ci­ation provide oth­er­wise, any net profit on the co­oper­at­ive’s busi­ness op­er­a­tions passes in its en­tirety to the so­ci­ety’s as­sets.

² Where dis­tri­bu­tion of the net profit among the mem­bers is provided for, un­less the art­icles of as­so­ci­ation dic­tate oth­er­wise, it is dis­trib­uted ac­cord­ing to the use of the so­ci­ety’s fa­cil­it­ies by in­di­vidu­al mem­bers.

³ Where share cer­ti­fic­ates ex­ist, the por­tion of the net profit paid out on them must not ex­ceed the usu­al rate of in­terest for long-term loans without spe­cial se­cur­ity.