1279 P.U. (A) 131. AKTA KOPERASI 1993 P ERATURAN -P...

1279

P.U. (A) 131.

AKTA KOPERASI 1993

PERATURAN-PERATURAN KOPERASI (FI) 2010

SUSUNAN PERATURAN-PERATURAN

Peraturan

1. Nama dan permulaan kuat kuasa

2. Tafsiran

3. Fi

4. Fi audit

5. Pembatalan dan peruntukan peralihan

JADUAL PERTAMA

JADUAL KEDUA

P.U. (A) 131.

1280

AKTA KOPERASI 1993

PERATURAN-PERATURAN KOPERASI (FI) 2010

PADA menjalankan kuasa yang diberikan oleh subseksyen 86(1) Akta Koperasi 1993 [Akta 502], Suruhanjaya, dengan kelulusan Menteri, membuat peraturan-peraturan yang berikut:

Nama dan permulaan kuat kuasa

1. (1) Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Koperasi (Fi) 2010.

(2) Peraturan-Peraturan ini mula berkuat kuasa pada 3 Mei 2010.

Tafsiran

2. Dalam Peraturan-Peraturan ini, melainkan jika konteksnya menghendaki makna yang lain—

“koperasi dorman” ertinya koperasi yang tidak menjalankan sebarang aktiviti dan tidak mengadakan mesyuarat agung tahunan dan akaunnya tidak diaudit bagi tempoh yang lebih daripada tiga tahun;

“koperasi tidak aktif” ertinya koperasi yang tidak menjalankan sebarang aktiviti dalam tempoh tiga tahun berturut-turut tetapi masih mengadakan mesyuarat agung tahunan atau akaunnya diaudit dalam tempoh tersebut.

Fi

3. (1) Fi yang ditetapkan dalam ruang (2) Jadual Pertama hendaklah dibayar kepada Suruhanjaya berkenaan dengan perkara yang dinyatakan dalamruang (1).

(2) Fi yang disebut dalam subperaturan (1) tidak terpakai kepada koperasi yang ditubuhkan oleh mana-mana sekolah dan mana-mana koperasi lain sebagaimana yang boleh ditentukan oleh Suruhanjaya.

Fi audit

4. (1) Fi audit yang kena dibayar di bawah perenggan 60(1)(b) atau subseksyen 60(2) Akta, adalah seperti yang ditetapkan dalam Jadual Kedua.

(2) Koperasi yang berikut hendaklah dikenakan bayaran fi audit pada kadar minimum dua puluh ringgit:

(a) koperasi dorman;

(b) koperasi tidak aktif; dan

(c) mana-mana koperasi lain yang ditentukan oleh Suruhanjaya.

P.U. (A) 131.

1281

Pembatalan dan peruntukan peralihan

5. (1) Peraturan-Peraturan Koperasi (Fi) 1997 [P.U. (A) 380/1997] dan Peraturan-Peraturan Koperasi (Fi) 1999 [P.U. (A) 133/1999] dibatalkan.

(2) Apa-apa fi yang kena dibayar kepada Suruhanjaya sebelum mula berkuat kuasanya Peraturan-Peraturan ini, hendaklah disifatkan kena dibayar di bawah Peraturan-Peraturan ini apabila Peraturan-Peraturan ini mula berkuat kuasa.

(3) Apa-apa daftar yang disimpan atau disenggara mengikut Peraturan-Peraturan Koperasi (Fi) 1997 dan Peraturan-Peraturan Koperasi (Fi) 1999 sebelum berkuat kuasanya Peraturan-Peraturan ini, hendaklah disifatkan sebagai daftar yang disimpan atau disenggara di bawah Peraturan-Peraturan ini.

JADUAL PERTAMA

[subperaturan 3(1)]

KADAR FI YANG DITETAPKAN

Bil.(1)

Perkara(2)

KadarRM

1. Pendaftaran suatu koperasi dan undang-undang kecilnya di bawah subseksyen 7(1) Akta Koperasi 1993

100.00

2. Pemeriksaan dokumen pendaftaran

(a) Maklumat am koperasi

i. Nama, alamat, nombor pendaftaran dan tarikh pendaftaran

ii. Fungsi dan status

iii. Senarai anggota Lembaga

(b) Maklumat perniagaan

Alamat dan jenis perniagaan

(c) Maklumat subsidiari (setiap satu)

i. Nama

ii. Alamat

iii. Jenis perniagaan

iv. Status

10.00

30.00

30.00

30.00

10.00

3. (a) Membekalkan salinan pendua sijil pendaftaran yang disahkan kepada koperasi berkenaan

(b) Membekalkan salinan sijil pendaftaran asal kepada koperasi berkenaan

10.00

50.00

P.U. (A) 131.

1282

Bil.(1)

Perkara(2)

KadarRM

4. Membekalkan salinan undang-undang kecil yang disahkan sesuatu koperasi

sepuluh muka surat pertama tambahan setiap muka surat

Tertakluk kepada jumlah

maksimum 50.00

5.00 2.00

5. Memberi kelulusan mengaudit kepada juruaudit di bawah seksyen 61 Akta Koperasi 1993

200.00

6. Pendaftaran pindaan undang-undang kecil di bawah seksyen 18 dan 18A Akta Koperasi 1993

20.00 bagi setiap pindaan

(Tertakluk kepada jumlah

minimum sebanyak 20.00

dan jumlah maksimum sebanyak 100.00)

7. Membekalkan senarai koperasi yang dikemas kini (melalui sistem) mengikut negeri

100.00 bagi setiap negeri

8. Membekalkan contoh undang-undang kecil seragam koperasi 10.00

9. Penyelesaian pertikaian

(a) Pemfailan suatu rujukan pertikaian kepada Suruhanjaya

(b) Pemfailan pernyataan jawapan

(c) Pemeteraian perintah yang dibuat oleh Tribunal Koperasi

100.00

50.00

50.00

10. (a) Carian bagi suatu salinan status pendaftaran setiap koperasi

(b) Carian bagi penentusahan status pendaftaran setiap koperasi yang ditentusahkan

10.00

50.00

11. Pemeriksaan atas permohonan pemiutang di bawah seksyen 68 Akta Koperasi 1993

(Tertakluk kepada kos tambahan bagi tuntutan perbatuan pegawai pemeriksa yang diluluskan oleh Suruhanjaya)

5,000.00

12. Bagi kelulusan untuk membuka setiap cawangan koperasi di bawah seksyen 19A Akta Koperasi 1993

200.00

13. (a) Bagi kelulusan untuk membentuk, mempunyai, memperoleh atau menubuhkan subsidiari di bawah seksyen 19 Akta Koperasi 1993

(b) Bagi kelulusan untuk membuka setiap cawangan koperasi atau subsidiari di bawah seksyen 19A Akta Koperasi 1993

300.00

200.00

14. Kit pendaftaran 50.00

P.U. (A) 131.

1283

JADUAL KEDUA

[subperaturan 4(1)]

Jumlah Aset(RM)

Kadar Fi Audit(RM)

0 – 20,000 200.00

20,001 – 50,000 400.00

50,001 – 100,000 600.00

100,001 – 200,000 800.00

200,001 – 400,000 1,000.00

400,001 – 800,000 1,200.00

800,001 – 1,600,000 1,400.00

1,600,001 dan ke atas Kadar fi audit yang dikenakan oleh Suruhanjaya adalah berdasarkan kerja-kerja

sebenar audit yang dilaksanakan

Dibuat 23 April 2010[SKM.IP(AM): 7875; PN(PU2)527/XIII]

DATO’ MANGSOR BIN SAAD

Pengerusi Eksekutif Suruhanjaya Koperasi Malaysia

Diluluskan

DATO’ SRI ISMAIL SABRI BIN YAAKOB

Menteri Perdagangan Dalam Negeri, Koperasi dan Kepenggunaan

P.U. (A) 131.

1284

CO-OPERATIVE SOCIETIES ACT 1993

CO-OPERATIVE SOCIETIES (FEES) REGULATIONS 2010

ARRANGEMENT OF REGULATIONS

Regulation

1. Citation and commencement

2. Interpretation

3. Fees

4. Audit fees

5. Revocation and transitional provisions

FIRST SCHEDULE

SECOND SCHEDULE

P.U. (A) 131.

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CO-OPERATIVE SOCIETIES (FEES) REGULATIONS 2010

IN exercise of the powers conferred by subsection 86(1) of the Co-operative Societies Act 1993 [Act 502], the Commission, with the approval of the Minister, makes the following regulations:

Citation and commencement

1. (1) These regulations may be cited as the Co-operative Societies (Fees) Regulations 2010.

(2) These Regulations come into operation on 3 May 2010.

Interpretation

2. In these Regulations, unless the context otherwise requires—

“dormant co-operative society” means a co-operative society which does not carry out any activity and does not hold its annual general meeting and whose accounts are not audited for a period of more than three years;

“inactive co-operative society” means a co-operative society which does not carry out any activity for a period of three consecutive years but continues to hold its annual general meeting or its accounts are audited during that period.

Fees

3. (1) The fees prescribed in column (2) of the First Schedule shall be paid to the Commission in respect of the matters specified in column (1).

(2) The fees prescribed by subregulation (1) is not applicable to a co-operative society established by any school and any other co-operative society as may be determined by the Commission.

Audit fees

4. (1) The audit fees to be charged under paragraph 60(1)(b) or subsection 60(2) of the Act, shall be as prescribed in the Second Schedule.

(2) The following co-operative society shall be charged audit fees at the minimum rate of twenty ringgit:

(a) the dormant co-operative society;

(b) inactive co-operative society; and

(c) any other co-operative society determined by the Commission.

P.U. (A) 131.

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Revocation and transitional provisions

5. (1) The Co-operative Societies (Fees) Regulations 1997 [P.U. (A) 380/1997] and the Co-operative Societies (Fees) Regulations 1999 [P.U. (A) 133/1999] are revoked.

(2) Any fees to be paid to the Commission before the coming into force of these Regulations, shall be deemed due under these Regulations upon the coming into operation of these Regulations.

(3) Any register kept or maintained under the Co-operative Societies (Fees) Regulations 1997 and the Co-operative Societies (Fees) Regulations 1999, before the coming into operation of these Regulations, shall be deemed as the register kept and maintained under these Regulations.

FIRST SCHEDULE

[subregulation 3(1)]

THE PRESCRIBED RATE OF THE FEES

No.(1)

Matters(2)

RateRM

1. Registration of a co-operative society and its by-laws under subsection 7(1) of the Co-operative Societies Act 1993

100.00

2. Inspection of document for registration

(a) General information of a co-operative society

i. Name, address, registration no. and date of registration

ii. Functions and status

iii. List of the members of the Board

(b) Information on the business

Address and types of business

(c) Information of the subsidiary (every each)

i. Name

ii. Address

iii. Types of business

iv. Status

10.00

30.00

30.00

30.00

10.00

3. (a) Supplying a duplicate copy of the certified copy certificate of registration to a particular co-operative society

(b) Supplying a copy of the original certificate of registration to a particular co-operative society

10.00

50.00

P.U. (A) 131.

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No.(1)

Matters(2)

RateRM

4. Supplying a certified copy of by-laws of a co-operative society

first ten pagesevery additional page

Subject to the maximum amount

50.00

5.002.00

5. Giving approval to the auditor to audit under section 61 of the Co-operative Societies Act 1993

200.00

6. Registration of amendments of by-laws under sections 18 and 18A of the Co-operative Societies Act 1993

20.00 for each amendment

(Subject to the minimum amount

of 20.00 and the maximum of

100.00)

7. Supplying a list of co-operative societies (through the system) according to the state

100.00 for each state

8. Supplying standard by-laws of co-operative societies 10.00

9. Settlement of a dispute

(a) Filing of reference of dispute with the Commission

(b) Filing of the statement of reply

(c) Sealing an order made by the Co-operative Society Tribunal

100.00

50.00

50.00

10. (a) Search for a copy of registration status of a co-operative society

(b) Search for verification on registration status of co-operative society

10.00

50.00

11. Inspection upon the application from a creditor under section 68 of the Co-operative Societies Act 1993

(Subject to the additional cost-mileage claim for the inspection officer approved by the Commission)

5,000.00

12. For the approval to open every branch of a co-operative society under section 19A of the Co-operative Societies Act 1993

200.00

13. (a) For the approval to form, own, acquire or establish subsidiary under section 19 of the Co-operative Societies Act 1993

(b) For the approval to open branch for the subsidiary of a co-operative society under section 19A of the Co-operative

Societies Act 1993

300.00

200.00

14. Registration kit 50.00

P.U. (A) 131.

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SECOND SCHEDULE

[subregulation 4(1)]

Total Asset(RM)

Audit Fees Rate(RM)

0 – 20,000 200.00

20,001 – 50,000 400.00

50,001 – 100,000 600.00

100,001 – 200,000 800.00

200,001 – 400,000 1,000.00

400,001 – 800,000 1,200.00

800,001 – 1,600,000 1,400.00

1,600,001 and above The audit fee rate charged by the Commission is based on the actual

auditing works done

Made 23 April 2010[SKM.IP(AM): 7875; PN(PU2)527/XIII]


Executive Chairman Malaysia Co-operative Societies Commission

Approved


Minister of Domestic Trade, Co-operative Societies and Consumerism

P.U. (A) 131.

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P.U. (A) 127.

AKTA KOPERASI 1993

PERATURAN-PERATURAN KOPERASI (KUMPULAN WANG AMANAH

PEMBANGUNAN KOPERASI) 2010


Peraturan


2. Tafsiran

3. Kumpulan Wang Amanah Pembangunan Koperasi

4. Fungsi Kumpulan Wang Amanah Pembangunan Koperasi

5. Jawatankuasa Kumpulan Wang Amanah Pembangunan Koperasi

6. Fungsi Jawatankuasa

7. Mesyuarat Jawatankuasa

8. Pembayaran daripada Kumpulan Wang Amanah Pembangunan Koperasi

9. Akaun dan audit


P.U. (A) 127.

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AKTA KOPERASI 1993


PEMBANGUNAN KOPERASI) 2010

PADA menjalankan kuasa yang diberikan oleh subseksyen 57(2) dan perenggan 86(2)(n) Akta Koperasi 1993 [Akta 502], Suruhanjaya, dengan kelulusan Menteri, membuat peraturan-peraturan yang berikut:


1. (1) Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Koperasi (Kumpulan Wang Amanah Pembangunan Koperasi) 2010.


Tafsiran


“Jawatankuasa” ertinya Jawatankuasa Kumpulan Wang Amanah Pembangunan Koperasi yang ditubuhkan di bawah peraturan 5;

“Kumpulan Wang Amanah Pembangunan Koperasi” ertinya Kumpulan Wang Amanah Pembangunan Koperasi yang ditubuhkan di bawah peraturan 3; dan

“Pengerusi” ertinya Pengerusi Jawatankuasa Kumpulan Wang Amanah Pembangunan Koperasi.

Kumpulan Wang Amanah Pembangunan Koperasi

3. (1) Suatu kumpulan wang yang dikenali sebagai Kumpulan Wang Amanah Pembangunan Koperasi ditubuhkan.

(2) Kumpulan Wang Amanah Pembangunan Koperasi hendaklah terdiri daripada—

(a) pembayaran oleh koperasi apa-apa jumlah wang yang ditentukan sebagaimana yang ditetapkan oleh Suruhanjaya mengikut perenggan 57(2)(b) Akta;

(b) derma dan pemberian yang dibuat oleh pihak ketiga; dan

(c) hasil pelaburan yang dibuat oleh Kumpulan Wang Amanah Pembangunan Koperasi menggunakan apa-apa wang yang diperoleh daripada sumber yang disebut dalam perenggan (a) dan (b).

(3) Tiada derma dan pemberian daripada sumber asing boleh diterima di bawah perenggan (2)(b) kecuali dengan kelulusan Kerajaan.

P.U. (A) 127.

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Fungsi Kumpulan Wang Amanah Pembangunan Koperasi

4. Kumpulan Wang Amanah Pembangunan Koperasi hendaklah digunakan bagi maksud yang berikut:

(a) membiayai perbelanjaan bagi apa-apa program dan aktiviti yang dilaksanakan oleh koperasi menengah atau atasan yang telah diisytiharkan oleh Suruhanjaya sebagai badan yang mewakili pergerakan koperasi di peringkat kebangsaan dan antarabangsa menurut perenggan 57(2)(b) Akta atau Suruhanjaya bagi tujuan menggalakkan prinsip koperasi dan kemudahan operasi koperasi;

(b) membiayai perbelanjaan yang berkaitan dengan pentadbiran Kumpulan Wang Amanah Pembangunan Koperasi;

(c) membiayai perbelanjaan bagi mana-mana koperasi yang menjalankan perniagaan pembiayaan;

(d) membiayai perbelanjaan pembelian tanah dan bangunan; dan

(e) membiayai apa-apa perbelanjaan yang disifatkan perlu oleh Jawatankuasa bagi faedah dan pembangunan pergerakan koperasi.

Jawatankuasa Kumpulan Wang Amanah Pembangunan Koperasi

5. (1) Suatu jawatankuasa yang dikenali sebagai Jawatankuasa Kumpulan Wang Amanah Pembangunan Koperasi hendaklah ditubuhkan bagi maksud mentadbir Kumpulan Wang Amanah Pembangunan Koperasi.

(2) Jawatankuasa hendaklah terdiri daripada—

(a) Pengerusi Eksekutif Suruhanjaya sebagai Pengerusi;

(b) Timbalan Pengerusi Eksekutif Suruhanjaya sebagai Timbalan Pengerusi;

(c) Ketua Sektor Operasi dan Kawal Selia Suruhanjaya;

(d) Pengarah Bahagian Pengurusan Dana Suruhanjaya;

(e) Pengarah Bahagian Audit Koperasi Suruhanjaya;

(f) seorang wakil daripada Kementerian yang dipertanggungkan dengan tanggungjawab untuk pembangunan koperasi;

(g) dua orang daripada koperasi menengah atau atasan yang telah diisytiharkan oleh Suruhanjaya sebagai badan yang mewakili pergerakan koperasi di peringkat kebangsaan dan antarabangsa menurut perenggan 57(2)(b) Akta, yang dilantik oleh Menteri; dan

(h) dua orang anggota koperasi yang dilantik oleh Menteri.

P.U. (A) 127.

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(3) Anggota yang dilantik di bawah perenggan (2)(g) dan (h)—

(a) hendaklah memegang jawatan selama tempoh tidak melebihi tiga tahun dan layak bagi pelantikan semula;

(b) hendaklah terhenti menjadi anggota jika—

(i) dia tidak menghadiri mesyuarat Jawatankuasa tiga kali berturut-turut tanpa kebenaran Pengerusi;

(ii) dia telah disabitkan atas apa-apa kesalahan yang melibatkan fraud, pecah amanah atau apa-apa kesalahan lain yang melibatkan keruntuhan akhlak;

(iii) dia menjadi orang yang tidak sempurna akal atau tidak berupaya melaksanakan kewajipannya;

(iv) dia menjadi seorang bankrap;

(v) dia terhenti menjadi anggota Lembaga sesuatu koperasi; atau

(vi) pelantikannya dibatalkan oleh Menteri; dan

(c) boleh meletakkan jawatannya dengan memberikan notis bertulis kepada Menteri.

Fungsi Jawatankuasa

6. Jawatankuasa hendaklah mempunyai fungsi yang berikut:

(a) menimbang, meluluskan dan membuat pembayaran bagi apa-apa perbelanjaan di bawah peraturan 4 bagi pihak dan atas nama Suruhanjaya; dan

(b) memberikan apa-apa arahan yang disifatkan perlu bagi penggunaan wang Kumpulan Wang Amanah Pembangunan Koperasi.

Mesyuarat Jawatankuasa

7. (1) Mesyuarat Jawatankuasa hendaklah diadakan sekurang-kurangnya dua kali setahun.

(2) Semua mesyuarat Jawatankuasa hendaklah dipanggil oleh Pengerusi.

(3) Pengerusi hendaklah mempengerusikan mesyuarat Jawatankuasa dan semasa ketiadaan Pengerusi, Timbalan Pengerusi hendaklah mempengerusikan mesyuarat Jawatankuasa.

(4) Enam orang anggota Jawatankuasa yang hadir pada mana-mana mesyuarat adalah membentuk kuorum.

P.U. (A) 127.

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(5) Tiap-tiap anggota Jawatankuasa yang hadir berhak kepada satu undi.

(6) Semua keputusan pada mesyuarat Jawatankuasa hendaklah dibuat dengan undi majoriti mudah semua anggota Jawatankuasa yang hadir dan jika terdapat persamaan undi, Pengerusi hendaklah mempunyai undi pemutus sebagai tambahan kepada undi biasanya.

(7) Tertakluk kepada Peraturan-Peraturan ini, Jawatankuasa boleh mengawal selia sendiri tatacara mesyuaratnya.

Pembayaran daripada Kumpulan Wang Amanah Pembangunan Koperasi

8. (1) Semua pembayaran yang dibuat daripada Kumpulan Wang Amanah Pembangunan Koperasi hendaklah disokong dengan baucar yang diperakui.

(2) Akaun Kumpulan Wang Amanah Pembangunan Koperasi hendaklah pada setiap masa berbaki kredit.

Akaun dan audit

9. (1) Jawatankuasa hendaklah bagi pihak dan atas nama Suruhanjaya menyenggara akaun yang sepatutnya dan rekod-rekod lain berkenaan dengan Kumpulan Wang Amanah Pembangunan Koperasi dan hendaklah menyediakan penyata akaun bagi setiap tahun kewangan.

(2) Bagi maksud subperaturan (1), tahun kewangan hendaklah bermula dari satu Januari hingga tiga puluh satu Disember tahun yang sama.

(3) Akaun Kumpulan Wang Amanah Pembangunan Koperasi hendaklah diaudit pada setiap tahun oleh Ketua Audit Negara atau seorang juruaudit yang dilantik oleh Suruhanjaya.

(4) Selepas berakhirnya setiap tahun kewangan, sebaik sahaja akaun diaudit, Suruhanjaya hendaklah menyebabkan suatu salinan penyata akaun itu dikemukakan kepada Menteri berserta suatu salinan apa-apa pemerhatian mengenai penyata akaun itu yang dibuat oleh Ketua Audit Negara atau juruaudit yang dilantik oleh Suruhanjaya.


10. (1) Peraturan-Peraturan Koperasi (Kumpulan Wang Amanah Pembangunan Koperasi) 1996 [P.U. (A) 622/1996] dibatalkan.

(2) Apa-apa buku, rekod, dokumen atau akaun yang disimpan dandisenggara di bawah Peraturan-Peraturan Koperasi (Kumpulan Wang Amanah Pembangunan Koperasi) 1996 hendaklah disifatkan sebagai sebahagian daripada rekod, daftar atau akaun di bawah Peraturan-Peraturan ini.

P.U. (A) 127.

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(3) Apa-apa perintah yang dibuat di bawah Peraturan-Peraturan Koperasi (Kumpulan Wang Amanah Pembangunan Koperasi) 1996 sebelum permulaan kuat kuasa Peraturan-Peraturan ini hendaklah terus berkuat kuasa melainkan jika dibatalkan atau dipinda di bawah Peraturan-Peraturan ini.




Diluluskan



P.U. (A) 127.

1241


CO-OPERATIVE SOCIETIES (CO-OPERATIVE SOCIETIES DEVELOPMENT TRUST FUND) REGULATIONS 2010


Regulation


2. Interpretation

3. Development Trust Fund

4. Functions of the Development Trust Fund

5. Development Trust Fund Committee

6. Functions of the Committee

7. Meetings of the Committee

8. Payments from the Development Trust Fund

9. Accounts and audit


P.U. (A) 127.

1242


CO-OPERATIVE SOCIETIES (CO-OPERATIVE SOCIETIES DEVELOPMENT TRUST FUND) REGULATIONS 2010

IN exercise of the powers conferred by subsection 57(2) and paragraph 86(2)(n) of the Co-operative Societies Act 1993 [Act 502], the Commission, with the approval of the Minister, makes the following regulations:


1. (1) These regulations may be cited as the Co-operative Societies (Co-operative Societies Development Trust Fund) Regulations 2010.


Interpretation


“Committee” means the Co-operative Societies Development Trust Fund Committee established under regulation 5;

“Development Trust Fund” means the Co-operative Societies Development Trust Fund established under regulation 3; and

“Chairman” means the Chairman of the Development Trust Fund Committee.

Development Trust Fund

3. (1) A fund to be known as the Co-operative Societies Development Trust Fund is established.

(2) Co-operative Societies Development Trust Fund shall consist of the followings—

(a) payments of any sum of money by the co-operative society as may be determined by the Commission in accordance with paragraph 57(2)(b)of the Act;

(b) donations and grants made by the third party; and

(c) proceeds of investment made by the Co-operative Society Development Trust Fund using any money derived from the sources mentioned in paragraphs (a) and (b).

P.U. (A) 127.

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(3) No donation or grant from any foreign sources may be received under paragraph (2)(b) except with the approval of the Government.

Functions of the Development Trust Fund

4. The Co-operative Societies Development Trust Fund shall have the following functions:

(a) to meet the expenditure for any programme and activity conducted by the secondary or tertiary co-operative society that has been declared by the Commission to be a body representing the co-operative movement at the national and international level pursuant to paragraph 57(2)(b) of the Act or the Commission, which for the purposes of promoting the co-operative societies principles and the facilitation of the operations of the co-operative societies;

(b) to meet the expenditure for the administration of the Development Trust Fund;

(c) to meet the expenditure of a co-operative society which carrying out the financing business;

(d) to meet the expenditure to purchase land and building; and

(e) to meet other expenditure as may be deemed necessary by the Committee for the benefit and development of the co-operative societies movement.

Development Trust Fund Committee

5. (1) A committee known as the Development Trust Fund Committee shall be established for the purpose of administering the Development Trust Fund Committee.

(2) The Committee shall consist of the following persons—

(a) the Executive Chairman of the Commission as Chairman;

(b) the Deputy Executive Chairman of the Commission as Deputy Chairman;

(c) the Head Sector of Operation and Regulatory of the Commission;

(d) the Director of the Fund Management Division of the Commission;

(e) the Director of the Co-operative Audit Division of the Commission;

(f) a representative from the Ministry charged with the responsibility for the development of co-operative society;

P.U. (A) 127.

1244

(g) two persons from the secondary or tertiary co-operative society that has been declared by the Commission to be a body representing the co-operative movement at the national and international level pursuant to paragraph 57(2)(b) of the Act, appointed by the Minister; and

(h) two members of the co-operative societies appointed by the Minister.

(3) A member appointed under paragraphs (2)(g) and (h)—

(a) shall hold office for a term not exceeding three years and shall be eligible for reappointment;

(b) shall cease to be a member if—

(i) he fails to attend three consecutive meetings of the Committee without leave of the Chairman;

(ii) he is convicted for any offence involving fraud, breach of trust or any other offences involving immoral act;

(iii) he becomes mentally incapable or is unable to perform his responsibilities;

(iv) he becomes a bankrupt;

(v) he ceases to become a member of the Board of a co-operative society; or

(vi) his appointment is revoked by the Minister; and

(c) may resign by giving a written notice to the Minister.

Functions of the Committee

6. The Committee shall have the following functions:

(a) to consider, approve and make payments for any expenditure under regulation 4 on behalf and in the name of the Commission; and

(b) to give any direction as may be deemed necessary for the utilization of the Development Trust Fund.

Meetings of the Committee

7. (1) Meetings of the Committee shall be held at least twice a year.

(2) All meetings of the Committee shall be summoned by the Chairman.

(3) The Chairman shall chair the meetings of the Committee and in the absence of the Chairman, the Deputy Chairman shall chair the meetings of the Committee.

(4) Six members of the Committee present in any of the meetings shall form a quorum.

P.U. (A) 127.

1245

(5) Every member of the Committee present shall have right to one vote.

(6) All decisions at a meeting of the Committee shall be made by a simple majority of votes of all members of the Committee present and if there is an equality of votes, the Chairman shall have a casting vote in addition to his deliberative vote.

(7) Subject to these Regulations, the Committee may regulate its own procedure on its meetings.

Payments from the Development Trust Fund

8. (1) All payments made from the Development Trust Fund shall be supported by certified vouchers.

(2) The accounts of the Development Trust Fund shall at all times in credit balance.

Accounts and audit

9. (1) The Committee shall on behalf and in the name of the Commission maintain proper accounts and other records in respect of the Development Trust Fund and shall prepare statement of accounts for each financial year.

(2) For the purpose of subregulation (1), the financial year shall begin from first of January to thirty first of December of the same year.

(3) The account of the Development Trust Fund shall be audited annually by the Auditor-General or by an auditor appointed by the Commission.

(4) At the end of each financial year, as soon as the accounts have been audited, the Commission shall cause a copy of the statement of accounts to be submitted to the Minister together with a copy of any observation in respect of such statement of account made by the Auditor-General or the auditor appointed by the Commission.


10. (1) The Co-operative Societies (Co-operative Societies Development Trust Fund) Regulations 1996 [P.U. (A) 622/1996] is revoked.

(2) Any book, record, document or accounts kept and maintained under the Co-operative Societies (Co-operative Societies Development Trust Fund) Regulations 1996 shall be deemed to be part of the record, register or account under these Regulations.

P.U. (A) 127.

1246

(3) Any order made under the Co-operative Societies (Co-operative Societies Development Trust Fund) Regulations 1996 before the coming into operation of these Regulations shall continue to be in force unless it is revoked or amended under these Regulations.

Made 23 April 2010[SKM.IP(AM): 7875; PN(PU2)527/XII]



Approved



P.U. (A) 127.

1247

P.U. (A) 128.

AKTA KOPERASI 1993


PENDIDIKAN KOPERASI) 2010


Peraturan


2. Tafsiran

3. Kumpulan Wang Amanah Pendidikan

4. Fungsi Kumpulan Wang Amanah Pendidikan

5. Jawatankuasa Kumpulan Wang Amanah Pendidikan

6. Fungsi Jawatankuasa

7. Mesyuarat Jawatankuasa

8. Pembayaran daripada Kumpulan Wang Amanah Pendidikan

9. Akaun dan audit


P.U. (A) 128.

1248

AKTA KOPERASI 1993


PENDIDIKAN KOPERASI) 2010

PADA menjalankan kuasa yang diberikan oleh subseksyen 57(2) dan perenggan 86(2)(n) Akta Koperasi 1993 [Akta 502], Suruhanjaya, dengan kelulusan Menteri, membuat peraturan-peraturan yang berikut:


1. (1) Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Koperasi (Kumpulan Wang Amanah Pendidikan Koperasi) 2010.


Tafsiran


“Jawatankuasa” ertinya Jawatankuasa Kumpulan Wang Amanah Pendidikan yang ditubuhkan di bawah peraturan 5;

“Kumpulan Wang Amanah Pendidikan” ertinya Kumpulan Wang Amanah Pendidikan Koperasi yang ditubuhkan di bawah peraturan 3;

“Pengerusi” ertinya Pengerusi Jawatankuasa Kumpulan Wang Amanah Pendidikan Koperasi.

Kumpulan Wang Amanah Pendidikan

3. (1) Suatu kumpulan wang yang dikenali sebagai Kumpulan Wang Amanah Pendidikan Koperasi ditubuhkan.

(2) Kumpulan Wang Amanah Pendidikan hendaklah terdiri daripada—

(a) pembayaran apa-apa jumlah wang yang ditentukan oleh Suruhanjaya mengikut subseksyen 57(2) Akta oleh koperasi;

(b) derma dan pemberian yang dibuat oleh pihak ketiga; dan

(c) hasil pelaburan yang dibuat oleh Kumpulan Wang Amanah Pendidikan menggunakan apa-apa wang yang diperoleh daripada sumber yang disebut dalam perenggan (a) dan (b).

(3) Tiada derma dan pemberian daripada sumber asing boleh diterimadi bawah perenggan (2)(b) kecuali dengan kelulusan Kerajaan.

P.U. (A) 128.

1249

Fungsi Kumpulan Wang Amanah Pendidikan

4. Kumpulan Wang Amanah Pendidikan hendaklah mempunyai fungsi yang berikut:

(a) membiayai apa-apa perbelanjaan berkaitan dengan kajian dan pembangunan pergerakan koperasi;

(b) membiayai apa-apa perbelanjaan berkaitan dengan penganjuran seminar, persidangan atau mesyuarat koperasi, dan penyertaan mana-mana anggota daripada mana-mana koperasi yang dinamakan oleh Suruhanjaya dan diluluskan oleh Jawatankuasa bagi tujuan menyertai seminar, persidangan atau lawatan sambil belajar di peringkat antarabangsa;

(c) membiayai apa-apa perbelanjaan berkenaan pengurusan Maktab Kerjasama Malaysia yang ditubuhkan di bawah Maktab Kerjasama (Pemerbadanan) 1968 [Akta 437];

(d) membiayai perbelanjaan apa-apa aktiviti bagi tujuan mempertingkatkan pendidikan koperasi dalam apa jua bentuk yang difikirkan berkaitan oleh Jawatankuasa;

(e) membiayai perbelanjaan bagi mana-mana koperasi yang menjalankan perniagaan pembiayaan;

(f) membiayai perbelanjaan pembelian tanah dan bangunan;

(g) membiayai apa-apa perbelanjaan berkaitan dengan pentadbiran Kumpulan Wang Amanah Pendidikan; dan

(h) membiayai apa-apa perbelanjaan yang disifatkan perlu oleh Jawatankuasa bagi pendidikan dan mempromosikan pergerakan koperasi.

Jawatankuasa Kumpulan Wang Amanah Pendidikan

5. (1) Suatu jawatankuasa yang dikenali sebagai Jawatankuasa Kumpulan Wang Amanah Pendidikan hendaklah ditubuhkan bagi maksud mentadbir Kumpulan Wang Amanah Pendidikan.

(2) Jawatankuasa hendaklah terdiri daripada—

(a) Pengerusi Eksekutif Suruhanjaya sebagai Pengerusi;

(b) Timbalan Pengerusi Eksekutif Suruhanjaya sebagai Timbalan Pengerusi;

(c) Ketua Sektor Operasi dan Kawal Selia Suruhanjaya;

(d) Pengarah, Bahagian Pengurusan Dana Suruhanjaya;

(e) Pengarah, Maktab Kerjasama Malaysia;

(f) Pengarah Bahagian Audit Koperasi Suruhanjaya;

P.U. (A) 128.

1250

(g) seorang wakil Kementerian yang dipertanggungkan dengan tanggungjawab pembangunan koperasi; dan

(h) empat orang daripada kalangan anggota Lembaga koperasi yang dilantik oleh Menteri.

(3) Anggota yang dilantik di bawah perenggan (2)(h)—

(a) hendaklah memegang jawatan selama tempoh tidak melebihi tiga tahun dan layak dilantik semula;

(b) hendaklah terhenti menjadi anggota jika—

(i) dia tidak menghadiri mesyuarat Jawatankuasa tiga kali berturut-turut tanpa kebenaran Pengerusi;

(ii) dia telah disabitkan atas apa-apa kesalahan yang melibatkan fraud, pecah amanah atau apa-apa kesalahan lain yang melibatkan keruntuhan akhlak;

(iii) dia menjadi orang yang tidak sempurna akal atau tidak berupaya melaksanakan tanggungjawabnya;

(iv) dia menjadi seorang bankrap;

(v) dia terhenti menjadi anggota Lembaga sesuatu koperasi; atau

(vi) pelantikannya dibatalkan oleh Menteri; dan

(c) boleh meletakkan jawatannya dengan memberikan notis bertulis kepada Menteri.

Fungsi Jawatankuasa

6. Jawatankuasa hendaklah mempunyai fungsi yang berikut:

(a) menimbang, meluluskan dan membuat pembayaran bagi apa-apa perbelanjaan di bawah peraturan 4 bagi pihak dan atas nama Suruhanjaya; dan

(b) memberikan apa-apa arahan yang disifatkan perlu bagi penggunaan Kumpulan Wang Amanah Pendidikan.

Mesyuarat Jawatankuasa

7. (1) Mesyuarat Jawatankuasa hendaklah diadakan sekurang-kurangnya dua kali setahun.

(2) Semua mesyuarat Jawatankuasa hendaklah dipanggil oleh Pengerusi.

(3) Pengerusi hendaklah mempengerusikan mesyuarat Jawatankuasa dan semasa ketiadaan Pengerusi, Timbalan Pengerusi hendaklah mempengerusikan mesyuarat Jawatankuasa.

P.U. (A) 128.

1251

(4) Enam orang anggota Jawatankuasa yang hadir pada mana-mana mesyuarat hendaklah membentuk kuorum.

(5) Tiap-tiap anggota Jawatankuasa yang hadir berhak kepada satu undi.

(6) Semua keputusan mesyuarat Jawatankuasa hendaklah dibuat dengan undi majoriti mudah semua anggota Jawatankuasa yang hadir dan jika terdapat persamaan undi, Pengerusi hendaklah mempunyai undi pemutus sebagai tambahan kepada undi biasanya.

(7) Tertakluk kepada Peraturan-Peraturan ini, Jawatankuasa boleh mengawal selia sendiri tatacara mesyuaratnya.

Pembayaran daripada Kumpulan Wang Amanah Pendidikan

8. (1) Semua pembayaran yang dibuat daripada Kumpulan Wang Amanah Pendidikan hendaklah disokong dengan baucar yang diperakui.

(2) Akaun Kumpulan Wang Amanah Pendidikan hendaklah pada setiap masa berbaki kredit.

Akaun dan audit

9. (1) Jawatankuasa hendaklah bagi pihak dan atas nama Suruhanjaya menyenggara akaun dan rekod-rekod lain berkenaan dengan Kumpulan Wang Amanah Pendidikan dengan sempurna dan hendaklah menyediakan penyata akaun bagi setiap tahun kewangan.

(2) Bagi maksud subperaturan (1), tahun kewangan hendaklah bermula dari satu Januari hingga tiga puluh satu Disember tahun yang sama.

(3) Akaun Kumpulan Wang Amanah Pendidikan hendaklah diaudit pada setiap tahun oleh Ketua Audit Negara atau seorang juruaudit yang dilantik oleh Suruhanjaya.

(4) Selepas berakhirnya setiap tahun kewangan, sebaik selepas akaun diaudit, Suruhanjaya hendaklah menyebabkan suatu salinan penyata akaun itu dikemukakan kepada Menteri berserta dengan suatu salinan apa-apa pemerhatian mengenai penyata akaun itu yang dibuat oleh Ketua Audit Negara atau juruaudit yang dilantik oleh Suruhanjaya.


10. (1) Peraturan-Peraturan Koperasi (Kumpulan Wang Amanah Pendidikan Koperasi) 1998 [P.U. (A) 382/1998] dibatalkan.

P.U. (A) 128.

1252

(2) Apa-apa buku, rekod, dokumen atau akaun yang disimpan dan disenggara di bawah Peraturan-Peraturan Koperasi (Kumpulan Wang Amanah Pendidikan Koperasi) 1998 hendaklah disifatkan sebagai sebahagian daripada rekod, daftar atau akaun di bawah Peraturan-Peraturan ini.

(3) Apa-apa perintah yang dibuat di bawah Peraturan-Peraturan Koperasi (Kumpulan Wang Amanah Pendidikan Koperasi) 1998 sebelum permulaan kuat kuasa Peraturan-Peraturan ini hendaklah terus berkuat kuasa melainkan jika dibatalkan atau dipinda di bawah Peraturan-Peraturan ini.




Diluluskan



P.U. (A) 128.

1253


CO-OPERATIVE SOCIETIES (CO-OPERATIVE SOCIETIES EDUCATION

TRUST FUND) REGULATIONS 2010


Regulation


2. Interpretation

3. Education Trust Fund

4. Functions of the Education Trust Fund

5. Education Trust Fund Committee

6. Functions of the Committee

7. Meeting of the Committee

8. Payments from the Education Trust Fund

9. Accounts and audit


P.U. (A) 128.

1254


CO-OPERATIVE SOCIETIES (CO-OPERATIVE SOCIETIES EDUCATION

TRUST FUND) REGULATIONS 2010

IN exercise of the powers conferred by subsection 57(2) and paragraph 86(2)(n) of the Co-operative Societies Act 1993 [Act 502], the Commission, with the approval of the Minister, makes the following regulations:


1. (1) These regulations may be cited as the Co-operative Societies (Co-operative Societies Education Trust Fund) Regulations 2010.


Interpretation


“Committee” means the Co-operative Societies Education Trust Fund Committee established under regulation 5;

“Education Trust Fund” means the Co-operative Societies Education Trust Fund established under regulation 3;

“Chairman” means the Chairman of the Co-operative Societies Education Trust Fund Committee.

Education Trust Fund

3. (1) A fund to be known as the Co-operative Societies Education Trust Fund is established.

(2) The Education Trust Fund shall consist of—

(a) payments by the co-operative society of any sum of money as may be determined by the Commission in accordance with subsection 57(2) of the Act;

(b) donations and grants made by the third party; and

(c) proceeds of investment made by the Education Trust Fund using any money derived from the sources mentioned in paragraphs (a) and (b).

(3) No donation or grant from any foreign sources may be received under paragraph (2)(b) except with the approval of the Government.

P.U. (A) 128.

1255

Functions of the Education Trust Fund

4. The Education Trust Fund shall have the following functions:

(a) to meet the expenditure pertaining to the research and development of the co-operative society movement;

(b) to meet the expenditure pertaining to the holding of seminars, conferences or meetings of the co-operative society, and the participation of any member of any co-operative society nominated by the Commission and approved by the Committee for the purpose of participating in seminars, conferences or study tours at the international level;

(c) to meet the expenditure pertaining to the management of the Co-operative College of Malaysia established under the Co-operation College (Incorporation) Act 1968 [Act 437];

(d) to meet the expenditure of any activity for the purpose of upgrading the co-operative society education in whatever form considered relevant by the Committee;

(e) to meet the expenditure of any co-operative society that carrying out the financing business;

(f) to meet the expenditure to purchase land and building;

(g) to meet the expenditure pertaining to the administration of the Education Trust Fund; and

(h) to meet the expenditure which is deemed necessary by the Committee for the purposes of education and promotion of a co-operative society movement.

Education Trust Fund Committee

5. (1) A committee known as the Co-operative Societies Education Trust Fund Committee shall be established for the purpose of administering the Education Trust Fund.

(2) The Committee shall consist of the following persons—

(a) the Executive Chairman of the Commission as Chairman;

(b) the Deputy Executive Chairman of the Commission as Deputy Chairman;

(c) the Head Sector of Operation and Regulatory of the Commission;

(d) the Director of the Fund Management Division of the Commission;

(e) the Director of the Co-operative College of Malaysia;

(f) the Director of the Co-operative Audit Division of the Commission;

P.U. (A) 128.

1256

(g) a representative of the Ministry charged with the responsibility for the development of co-operative society; and

(h) four persons from amongst the members of the Board of co-operative societies appointed by the Minister.

(3) A member appointed under paragraph (2)(h)—

(a) shall hold office for a term not exceeding three years and shall be eligible for reappointment;

(b) shall cease to be a member if—

(i) he fails to attend three consecutive meetings of the Committee without leave of the Chairman;

(ii) he has been convicted for any offence involving fraud, breach of trust or any other offence involving immoral act;

(iii) he becomes mentally incapable or is unable to perform his responsibilities;

(iv) he becomes a bankrupt;

(v) he ceases to become a member of the Board of a co-operative society; or

(vi) his appointment is revoked by the Minister; and

(c) may resign from his post by giving a written notice to the Minister.

Functions of the Committee

6. The Committee shall have the following functions:

(a) to consider, approve and make payment for any expenditure under regulation 4 on behalf and in the name of the Commission; and

(b) to give any directions as may be deemed necessary for the utilization of the Education Trust Fund.

Meetings of the Committee

7. (1) Meetings of the Committee shall be held at least twice a year.

(2) All meetings of the Committee shall be summoned by the Chairman.

(3) The Chairman shall chair the meetings of the Committee and in the absence of the Chairman, the Deputy Chairman shall chair the meetings of the Committee.

(4) Six members of the Committee present in any of the meetings shall form a quorum.

P.U. (A) 128.

1257

(5) Every member of the Committee present shall have right to one vote.

(6) All decisions at a meeting of the Committee shall be made by a simple majority of votes of all members of the Committee present and if there is an equality of votes, the Chairman shall have a casting vote in addition to his deliberative vote.

(7) Subject to these Regulations, the Committee may regulate its own procedure on its meetings.

Payments from the Education Trust Fund

8. (1) All payments made from the Education Trust Fund shall be supported by certified vouchers.

(2) The accounts of the Education Trust Fund shall at all times in credit balance.

Accounts and audit

9. (1) The Committee shall on behalf and in the name of the Commission maintain proper accounts and other records in respect of the Education Trust Fund and shall prepare statement of accounts for each financial year.

(2) For the purpose of subregulation (1), the financial year shall begin from first of January to thirty first of December of the same year.

(3) The account of the Education Trust Fund shall be audited annually by the Auditor-General or by an auditor appointed by the Commission.

(4) At the end of each financial year, immediately after the accounts have been audited, the Commission shall cause a copy of the statement of accounts to be submitted to the Minister together with a copy of any observation in respect of such statement of account made by the Auditor-General or the auditor appointed by the Commission.


10. (1) The Co-operative Societies (Co-operative Societies Education Trust Fund) Regulations 1998 [P.U. (A) 382/1998] are revoked.

(2) Any book, record, document or account kept and maintained under the Co-operative Societies (Co-operative Societies Education Trust Fund) Regulations 1998 shall be deemed to be part of the record, register or account under these Regulations.

P.U. (A) 128.

1258

(3) Any order made under the Co-operative Societies (Co-operative Societies Education Trust Fund) Regulations 1998 before the coming into operation of these Regulations shall continue to be in force unless it is revoked or amended under these Regulations.




Approved



P.U. (A) 128.

1267

P.U. (A) 130.

AKTA KOPERASI 1993

PERATURAN-PERATURAN KOPERASI (MAJLIS PERUNDINGAN

KOPERASI KEBANGSAAN) 2010


Peraturan


2. Tafsiran

3. Penubuhan Majlis

4. Fungsi Majlis

5. Keanggotaan

6. Pelantikan, pembatalan dan peletakan jawatan

7. Pengosongan jawatan

8. Elaun

9. Penzahiran kepentingan

10. Mesyuarat Majlis

P.U. (A) 130.

1268

AKTA KOPERASI 1993

PERATURAN-PERATURAN KOPERASI (MAJLIS PERUNDINGAN

KOPERASI KEBANGSAAN) 2010

PADA menjalankan kuasa yang diberikan oleh perenggan 86(2)(m) Akta Koperasi 1993 [Akta 502], Suruhanjaya, dengan kelulusan Menteri, membuat peraturan-peraturan yang berikut:


1. (1) Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Koperasi (Majlis Perundingan Koperasi Kebangsaan) 2010.


Tafsiran

2. Dalam Peraturan-Peraturan ini, melainkan jika konteksnya menghendaki makna yang lain, “Majlis” ertinya Majlis Perundingan Koperasi Kebangsaan yang ditubuhkan di bawah peraturan 3.

Penubuhan Majlis

3. Suatu majlis yang dikenali sebagai Majlis Perundingan Koperasi Kebangsaan ditubuhkan.

Fungsi Majlis

4. Majlis hendaklah mempunyai fungsi yang berikut:

(a) mewujudkan suatu forum bagi menentukan hala tuju pembangunan pergerakan koperasi;

(b) menyelaras dan mempertingkatkan kerjasama antara Kerajaan Persekutuan dengan Kerajaan Negeri dalam membangunkan pergerakan koperasi;

(c) bertindak sebagai suatu forum untuk membincangkan perkara yang berkaitan dengan pembangunan koperasi;

(d) menimbang dan mengendorskan apa-apa cadangan penambahbaikan kepada Dasar Koperasi Negara;

(e) mewujudkan kerjasama di kalangan pihak-pihak yang terlibat dalam pembangunan koperasi;

P.U. (A) 130.

1269

(f) memperkukuhkan pergerakan koperasi dengan menggalakkan rangkaian kerja, perkongsian maklumat, kepakaran serta pengalaman di kalangan pihak-pihak yang mempunyai kepentingan dalam sektor koperasi;

(g) menimbang dan mencadangkan program latihan, kemahiran dan pendidikan koperasi ke arah peningkatan perniagaan dan keusahawanan koperasi melalui kefahaman dan penghayatan prinsip dan falsafah koperasi; dan

(h) menjalankan fungsi-fungsi lain yang dipersetujui oleh Pengerusi.

Keanggotaan

5. (1) Majlis hendaklah terdiri daripada anggota yang berikut:

(a) Menteri sebagai Pengerusi;

(b) Ahli Majlis Mesyuarat atau wakil Kerajaan Negeri yang dipertanggungkan dengan tanggungjawab bagi pembangunan koperasi;

(c) Ketua Setiausaha Perbendaharaan, Kementerian Kewangan atau wakilnya;

(d) Ketua Pengarah Unit Perancang Ekonomi, Jabatan Perdana Menteri atau wakilnya;

(e) Ketua Setiausaha Kementerian Perdagangan Dalam Negeri, Koperasi dan Kepenggunaan atau wakilnya;

(f) Ketua Setiausaha Kementerian Pertanian dan Industri Asas Tani atau wakilnya;

(g) Ketua Setiausaha Kementerian Kemajuan Luar Bandar dan Wilayah atau wakilnya;

(h) Ketua Setiausaha Kementerian Pelajaran atau wakilnya;

(i) Ketua Setiausaha Kementerian Pengajian Tinggi atau wakilnya;

(j) Ketua Pengarah Lembaga Kemajuan Ikan Malaysia yang ditubuhkan di bawah Akta Lembaga Kemajuan Ikan 1971 [Akta 49] atau wakilnya;

(k) Ketua Pengarah Lembaga Pertubuhan Peladang yang ditubuhkandi bawah Akta Pertubuhan Peladang 1973 [Akta 109] atau wakilnya;

(l) Pengerusi Eksekutif Suruhanjaya Koperasi Malaysia atau wakilnya;

(m) Pengarah Maktab Kerjasama Malaysia yang ditubuhkan di bawah Akta Maktab Kerjasama (Pemerbadanan) 1968 [Akta 437] atau wakilnya;

(n) Pengarah Urusan Bank Kerjasama Rakyat Malaysia Berhad yang ditubuhkan di bawah Akta Bank Kerjasama Rakyat Malaysia Berhad (Peruntukan Khas) 1978 [Akta 202] atau wakilnya;

P.U. (A) 130.

1270

(o) Yang Di Pertua Angkatan Koperasi Kebangsaan Malaysia Berhad (ANGKASA) atau wakilnya;

(p) tidak lebih daripada tiga orang wakil akademik yang pengalaman mereka boleh, pada pendapat Menteri, membantu Majlis, yang dilantik oleh Menteri;

(q) tidak lebih daripada tiga orang wakil sektor swasta yang pengalaman mereka boleh, pada pendapat Menteri, membantu Majlis, yang dilantik oleh Menteri; dan

(r) anggota mana-mana koperasi yang tidak melebihi lima belas orang yang dilantik oleh Menteri.

(2) Suatu urus setia yang akan membantu Majlis dalam menjalankan fungsinya secara berkesan dan cekap hendaklah ditubuhkan.

Pelantikan, pembatalan dan peletakan jawatan

6. (1) Tertakluk kepada apa-apa syarat sebagaimana yang dinyatakan dalam surat cara pelantikannya, seseorang anggota Majlis yang dilantik di bawah perenggan 5(p), (q) dan (r) hendaklah memegang jawatan selama tempoh tidak melebihi dua tahun dan layak dilantik semula.

(2) Pengerusi boleh pada bila-bila masa membatalkan pelantikan mana-mana anggota Majlis yang dilantik di bawah perenggan 5(p), (q) dan (r) tanpa memberikan apa-apa sebab bagi pembatalan itu.

(3) Mana-mana anggota Majlis boleh pada bila-bila masa meletakkan jawatannya dengan memberikan notis bertulis kepada Pengerusi.

Pengosongan jawatan

7. Jawatan seseorang anggota Majlis hendaklah menjadi kosong jika—

(a) berhubung dengan mana-mana anggota Majlis yang dilantik di bawah perenggan 5(p), (q) dan (r)—

(i) dia mati;

(ii) telah dibuktikan terhadapnya, atau jika dia telah disabitkan atas sesuatu kesalahan jenayah—

(A) yang melibatkan fraud, kecurangan atau keburukan akhlak;

(B) di bawah mana-mana undang-undang yang berhubungan dengan rasuah; atau

(C) yang boleh dihukum dengan pemenjaraan, sama ada pemenjaraan sahaja atau sebagai tambahan kepada denda atau sebagai ganti denda, tidak melebihi dua tahun;

P.U. (A) 130.

1271

(iii) dia menjadi bankrap;

(iv) dia tidak sempurna akal, atau atas apa-apa sebab lain, tidak berupaya menunaikan kewajipannya;

(v) pelantikannya dibatalkan oleh Menteri; atau

(b) peletakan jawatannya diterima oleh Menteri.

Elaun

8. (1) Semua anggota Majlis hendaklah dibayar apa-apa elaun sebagaimana yang ditentukan oleh Pengerusi.

(2) Walau apa pun subperaturan (1), elaun bagi anggota Majlis yang terdiri daripada pegawai awam adalah tertakluk kepada pekeliling perkhidmatan yang dikeluarkan oleh Kerajaan dari semasa ke semasa.

Penzahiran kepentingan

9. (1) Jika mana-mana anggota Majlis mempunyai apa-apa kepentingan benefisial dalam apa-apa perkara yang sedang dipertimbangkan oleh Majlis, dia hendaklah dengan serta-merta mengisytiharkan jenis dan takat kepentingannya dalam perkara yang dipertimbangkan itu kepada Pengerusi atau mana-mana anggota lain yang mempengerusikan mesyuarat itu.

(2) Penzahiran kepentingan di bawah subperaturan (1) hendaklah direkodkan dalam minit mesyuarat atau nota prosiding dan Majlis hendaklah memutuskan sama ada boleh atau tidak anggota itu mengambil bahagian dalam prosiding mesyuarat, atau selainnya.

Mesyuarat Majlis

10. (1) Majlis hendaklah bermesyuarat pada bila-bila masa sebagaimana yang dinyatakan oleh Pengerusi tetapi tidak kurang daripada dua kali setahun.

(2) Jika Pengerusi atas apa-apa sebab tidak dapat mempengerusikan mana-mana mesyuarat Majlis dia hendaklah melantik mana-mana anggota Majlis untuk menjalankan tugas sebagai seorang Pengerusi.

(3) Separuh daripada jumlah anggota Majlis yang hadir pada mana-mana mesyuarat hendaklah membentuk korum.

(4) Tiap-tiap anggota Majlis yang hadir berhak kepada satu undi.

P.U. (A) 130.

1272

(5) Semua keputusan Majlis hendaklah dibuat dengan undi majoriti mudah semua anggota Majlis yang hadir dan jika terdapat persamaan undi, Pengerusi mempunyai undi pemutus sebagai tambahan kepada undi biasanya.

(6) Tertakluk kepada Peraturan-Peraturan ini, Majlis boleh mengawal selia sendiri tatacara mesyuaratnya.




Diluluskan



P.U. (A) 130.

1273


CO-OPERATIVE SOCIETIES (THE NATIONAL CO-OPERATIVE CONSULTATIVE COUNCIL) REGULATIONS 2010


Regulation


2. Interpretation

3. Establishment of Council

4. Functions of the Council

5. Membership

6. Appointment, revocation and resignation

7. Vacation of post

8. Allowances

9. Disclosure of interest

10. Meetings of the Council

P.U. (A) 130.

1274


CO-OPERATIVE SOCIETIES (THE NATIONAL CO-OPERATIVE

CONSULTATIVE COUNCIL) REGULATIONS 2010

IN exercise of the powers conferred by paragraph 86(2)(m) of the Co-operative Societies Act 1993 [Act 502], the Commission, with the approval of the Minister, makes the following regulations:


1. (1) These regulations may be cited as the Co-operative Societies (The National Co-operative Consultative Council) Regulations 2010.

(2) These Regulations come into force on 3 May 2010.

Interpretation

2. In these Regulations, unless the context otherwise requires, “Council” means the National Co-operative Consultative Council established under regulation 3.

Establishment of Council

3. A council to be known as the National Co-operative Consultative Council is established.

Functions of the Council

4. The Council shall have the following functions:

(a) to establish a forum which shall determine the direction of the development of the co-operative societies movement;

(b) to coordinate and to enhance the cooperation between the Federal Government and the State Governments in developing the co-operative societies movement;

(c) to act as a forum for discussing matters pertaining to the development of the co-operative societies movement;

(d) to consider and to endorse any suggestion for the improvement to the National Co-operative Policy;

(e) to establish cooperation amongst parties involved in the development of co-operatives societies;

(f) to strengthen the co-operative societies movement by encouraging networking, sharing of information, expertise and experiences between parties having interest in the co-operative societies sector;

P.U. (A) 130.

1275

(g) to consider and propose programmes in the training, skills and education of the co-operative societies towards enhancing co-operative societies business and entrepreneurship through the understanding and appreciation of the co-operative societies principles and philosophy; and

(h) to perform other functions as consented by the Chairman.

Membership

5. (1) The Council shall comprises of the following members:

(a) Minister as the Chairman;

(b) Members of the Meeting Council or State representatives charged with the responsibility for the development of co-operative societies or its representative;

(c) the Secretary General of Treasury, Ministry of Finance or its representative;

(d) the Director General of the Economic Planning Unit, the Prime Minister Department or its representative;

(e) the Secretary General of the Ministry of Domestic Trade, Co-operative Societies and Consumerism or its representative;

(f) the Secretary General of the Ministry of Agriculture and Agro-based Industry or its representative;

(g) the Secretary General of the Ministry of Rural and Regional Development or its representative;

(h) the Secretary General of the Ministry of Education or its representative;

(i) the Secretary General of the Ministry of High Education or its representative;

(j) the Director General of the Fisheries Development Authority of Malaysia established under the Fisheries Development Authority Act 1971 [Act 49] or its representative;

(k) the Director General of the Farmers’ Organization Authority of Malaysia established under the Farmers’ Organization Act 1973 [Act 109] or its representative;

(l) the Executive Chairman of the Malaysian Co-operative Societies Commission or its representative;

(m) the Director of the Co-operative College of Malaysia established under the Co-operative College (Incorporation) Act 1968 [Act 437] or its representative;

(n) the Managing Director of Bank Kerjasama Rakyat Malaysia Berhad established under the Bank Kerjasama Rakyat Malaysia Berhad (Special Provisions) Act 1978 [Act 202] or its representative;

P.U. (A) 130.

1276

(o) the President of the National Co-operative Societies Organisation of Malaysia (ANGKASA) or its representative;

(p) not more than three representatives from the academicians, whose experiences, in the Minister’s view, can assist the Council, appointed by the Minister;

(q) not more than three representatives from the private sector, whose experiences, in the Minister’s view, can assist the Council, appointed by the Minister; and

(r) other members of the co-operative societies not exceeding fifteen persons appointed by the Minister.

(2) A secretariat to assist the Council in performing its functions shall be established.

Appointment, revocation and resignation

6. (1) Subject to the terms and conditions as stated in the letter of appointment, a member of the Council shall hold the post for a period of not exceeding two years and is eligible to be reappointed.

(2) The Chairman of the Council may at any time revoke the appointment of any member of the Council appointed under paragraphs 5(p), (q) dan (r) without providing any reason for the revocation.

(3) A member of the Council may at any time tender his resignation by giving a written notice to the Chairman.

Vacation of post

7. The post of a member of the Council shall become vacant if—

(a) in relation to any member of the Council appointed under paragraphs 5(p), (q) and (r)—

(i) he dies;

(ii) it has been proved against him, or if he has been convicted of a criminal offence—

(A) involving fraud, infidelity or immoral act;

(B) under any law involving corruption; or

(C) punishable with imprisonment, either imprisonment only, or in addition to a fine, or as a substitute to a fine, exceeding two years;

(iii) he becomes a bankrupt;

P.U. (A) 130.

1277

(iv) he is mentally disabled or, due to some other reasons, is unable to perform his responsibilities;

(v) if a member’s appointment is revoked by the Minister; or

(b) his resignation is accepted by the Minister.

Allowances

8. (1) All members of the Council shall be paid any allowance as determined by the Chairman.

(2) Notwithstanding subregulation (1), the allowance for the members of the Council who are the public officers shall subject to the service circular issued by the Government from time to time.

Disclosure of interest

9. (1) If any member of the Council has any beneficial interest in any matter being considered by the Council, he shall immediately declare the type and extent of interest in the matter being considered to the Chairman or any other member chairing the meeting.

(2) Disclosure of interest under subregulation (1) shall be recorded in the minutes or the notes of proceedings and the Council shall determine whether the member may participate in the proceedings of the meeting, or otherwise.

Meetings of the Council

10. (1) The Council shall meet at any time as determined by the Chairman but shall not be less than twice a year.

(2) If, under any circumstances, the Chairman is unable to perform his duties, he shall appoint any member of the Council to perform the duties of the Chairman in his absence.

(3) Half of the total number of members of the Council present in any of the meetings shall form a quorum.

(4) Every member of the Council present shall have right to one vote.

(5) All decisions at a meeting of the Council shall be made by a simple majority of votes of all members of the Council present and if there is an equality of votes, the Chairman shall have a casting vote in addition to his deliberative vote.

P.U. (A) 130.

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(6) Subject to these Regulations, the Council may regulate its own meeting procedure.




Approved



P.U. (A) 130.

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P.U. (A) 129.

AKTA KOPERASI 1993

PERATURAN-PERATURAN KOPERASI (PELABURAN) 2010


Peraturan


2. Tafsiran

3. Pelaburan oleh koperasi

4. Permohonan bagi kelulusan

5. Had pelaburan

6. Pelaburan dalam subsidiari koperasi

7. Pelaburan dalam harta tak alih

P.U. (A) 129.

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AKTA KOPERASI 1993

PERATURAN-PERATURAN KOPERASI (PELABURAN) 2010

PADA menjalankan kuasa yang diberikan oleh perenggan 86(2)(o) dan (p) Akta Koperasi 1993 [Akta 502], Suruhanjaya, dengan kelulusan Menteri, membuat peraturan-peraturan yang berikut:


1. (1) Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Koperasi (Pelaburan) 2010.


Tafsiran

2. Dalam Peraturan-Peraturan ini, melainkan jika konteksnya menghendaki makna yang lain, “kumpulan wang anggota” ertinya—

(a) modal syer anggota;

(b) modal yuran anggota;

(c) modal syer bonus;

(d) modal syer ditebus;

(e) Kumpulan Wang Penebusan Syer Bonus;

(f) Akaun Rizab Modal;

(g) Kumpulan Wang Penebusan Syer;

(h) Kumpulan Wang-Kumpulan Wang lain yang diwujudkan untuk manfaat anggota; dan

(i) Akaun Untung Rugi Terkumpul.

Pelaburan oleh koperasi

3. (1) Sebelum sesuatu koperasi melabur wang lebihannya, koperasi itu hendaklah memastikan—

(a) pelaburan itu mematuhi peruntukan Akta, peraturan-peraturan, pekeliling dan garis panduan yang dikeluarkan oleh Suruhanjaya;

(b) undang-undang kecilnya membenarkan aktiviti pelaburan;

(c) pelaburan itu hendaklah memperuntukkan pulangan atau manfaat kepada koperasi dan anggotanya;

P.U. (A) 129.

1261

(d) tujuan pelaburan itu bukan untuk spekulasi;

(e) pelaburan itu diluluskan oleh Lembaga koperasi; dan

(f) pelaburan itu tidak menjejaskan aktiviti utama koperasi.

(2) Koperasi itu hendaklah juga memastikan pelaburan itu diuruskan secara berkesan dan sistematik dan hendaklah—

(a) menetapkan dasar dan tatacara bagi operasi dan aktiviti pelaburan;

(b) menjalankan pemantauan dan penilaian berkala ke atas pegangan instrumen-instrumen pelaburan;

(c) mengadakan kawalan dalaman yang berkesan; dan

(d) mewujudkan dasar pengurusan risiko.

Permohonan bagi kelulusan

4. (1) Koperasi hendaklah mengemukakan permohonan bagi pelaburan kepada Suruhanjaya untuk kelulusan.

(2) Permohonan untuk kelulusan hendaklah dikemukakan dalam borang yang ditentukan oleh Suruhanjaya.

Had pelaburan

5. (1) Koperasi yang melaburkan wang lebihannya hendaklah mematuhi had pelaburan yang berikut—

(a) bagi koperasi kredit, tidak melebihi sepuluh peratus daripada jumlah kumpulan wang anggota; dan

(b) bagi koperasi bukan kredit—

(i) yang aktiviti utamanya dalam undang-undang kecilnya ialah selain pelaburan, had pelaburannya hendaklah tidak melebihi dua puluh peratus daripada jumlah kumpulan wang anggota; atau

(ii) yang aktiviti utamanya dalam undang-undang kecilnya ialah pelaburan, had pelaburannya boleh melebihi dua puluh peratus daripada jumlah keseluruhan kumpulan wang anggota.

(2) Walau apa pun subperenggan 5(1)(b)(i) dan (ii), jika pelaburan koperasi melebihi sepuluh peratus daripada kumpulan wang anggotanya, analisis risiko yang disediakan oleh badan profesional hendaklah dikemukakan kepada Suruhanjaya.

P.U. (A) 129.

1262

Pelaburan dalam subsidiari koperasi

6. (1) Koperasi boleh melabur wang lebihannya dalam subsidiarinya tertakluk kepada kelulusan bertulis oleh Suruhanjaya dan syarat-syarat yang berikut:

(a) pelaburan itu bertujuan—

(i) memajukan aktiviti perniagaan koperasi;

(ii) menjana pendapatan koperasi; dan

(iii) bermanfaat kepada anggotanya; dan

(b) koperasi mempunyai keupayaan kewangan untuk membuat pelaburan dalam subsidiarinya.

(2) Had pelaburan dalam setiap subsidiari adalah tertakluk kepada peraturan 5 dan kelulusan mesyuarat agung koperasi itu.

Pelaburan dalam harta tak alih 7. Koperasi boleh melabur dalam harta tak alih berdasarkan syarat-syarat yang berikut:

(a) harta tak alih itu mempunyai hak milik berdaftar yang sah;

(b) harta tak alih itu bebas dari bebanan; dan

(c) harta tak alih itu dinilai oleh mana-mana penilai bertauliah dan harga belian hendaklah tidak melebihi nilai pasaran semasa.


DATO’ MANGSOR BIN SAAD Pengerusi Eksekutif Suruhanjaya Koperasi Malaysia

Diluluskan

DATO’ SRI ISMAIL SABRI BIN YAAKOB Menteri Perdagangan Dalam Negeri, Koperasi dan Kepenggunaan

P.U. (A) 129.

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CO-OPERATIVE SOCIETIES (INVESTMENT) REGULATIONS 2010


Regulation


2. Interpretation

3. Investment by co-operative society

4. Application for approval

5. Limit of investment

6. Investment in a subsidiary of a co-operative society

7. Investment in immovable property

P.U. (A) 129.

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CO-OPERATIVE SOCIETIES (INVESTMENT) REGULATIONS 2010

IN exercise of the powers conferred by paragraphs 86(2)(o) and (p) of the Co-operative Societies Act 1993 [Act 502], the Commission, with the approval of the Minister, makes the following regulations:


1. (1) These regulations may be cited as the Co-operative Societies (Investment) Regulations 2010.

(2) These Regulations come into force on 3 May 2010.

Interpretation

2. In these Regulations, unless the context otherwise requires “membership fund” means—

(a) members’ share capital;

(b) members’ subscription capital;

(c) bonus share capital;

(d) redeemed share capital,

(e) Bonus Share Redemption Fund;

(f) Capital Reserve Account;

(g) Share Redemption Fund;

(h) other funds established for the benefit of members; and

(i) Accumulated Profit and Loss Account.

Investment by co-operative society

3. (1) Before a co-operative society invests its surplus funds, a co-operative society shall determine—

(a) the investment complies with the provisions of the Act, regulations, circulars and guidelines issued by the Commission;

(b) its by-laws allows the investment activities;

(c) the investment shall provide returns or benefits to the co-operative society and its members;

(d) the purpose of investment is not for speculation;

P.U. (A) 129.

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(e) the investment is approved by the Board of co-operative society; and

(f) the investment shall not give any effect to the main activities of the co-operative society.

(2) The co-operative society shall also ensure that the investment is managed effectively and systematically and shall—

(a) establish the policy and procedure for the operation and activities of investment;

(b) conduct periodical monitoring and assessment on the investment instruments held;

(c) establish effective internal control; and

(d) creates risk management policy.

Application for approval

4. (1) A co-operative society shall submit an application for investment to the Commission for approval.

(2) The application for an approval shall be submitted in the form to be determined by the Commission.

Limit of investment

5. (1) A co-operative society investing its surplus funds shall fulfill the limit of investment as follows:

(a) for credit co-operative societies, shall not exceed ten per centum of the total membership fund; and

(b) for non-credit co-operative societies—

(i) that its main activity in its by-laws other than investment, the limit of investment shall not exceed twenty per centum of the total membership fund; or

(ii) that its main activity in its by-laws is investment, the limit of investment may exceed twenty per centum of the total membership fund.

(2) Notwithstanding subparagraphs 5(1)(b)(i) and (ii), if the co-operative society investment exceeds ten per centum of the total membership fund, the risk analysis prepared by a professional body shall be submitted to the Commission.

P.U. (A) 129.

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Investment in a subsidiary of a co-operative society

6. (1) A co-operative society may invest its surplus funds in its subsidiary subject to a written approval by the Commission and the following terms:

(a) the investment is for the purpose of—

(i) developing the business activities of the co-operative society;

(ii) generating income of the co-operative society; and

(iii) benefits its members; and

(b) the co-operative society has financial capability to invest in its subsidiary.

(2) The limit of investment in each subsidiary is subject to regulation 5 and approval by the co-operative society’s general meeting.

Investment in immovable property

7. (1) A co-operative society may invest in any immovable property based on the following terms:

(a) such immovable property possess a valid registered title;

(b) such immovable property is free from encumbrances; and

(c) such immovable property is valued by any qualified valuer and the purchase price shall not exceed the current market value.



Executive Chairman Malaysia Co-operative Commission

Approved


Minister of Domestic Trade, Co-operative Society and Consumerism

P.U. (A) 129.

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P.U. (A) 132.

AKTA KOPERASI 1993

PERATURAN-PERATURAN KOPERASI (PENGKOMPAUNAN

KESALAHAN) 2010


Peraturan


2. Kesalahan boleh kompaun

3. Tawaran untuk mengkompaun

4. Pembayaran kompaun

JADUAL

P.U. (A) 132.

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AKTA KOPERASI 1993

PERATURAN-PERATURAN KOPERASI (PENGKOMPAUNAN KESALAHAN) 2010

PADA menjalankan kuasa yang diberikan oleh subseksyen 86(2)(v) dan seksyen 93 Akta Koperasi 1993 [Akta 502], Suruhanjaya, dengan kelulusan Menteri, membuat peraturan-peraturan yang berikut:


1. (1) Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Koperasi (Pengkompaunan Kesalahan) 2010.


Kesalahan boleh kompaun

2. Semua kesalahan yang dilakukan di bawah Akta ini dan mana-mana peraturan-peraturan dan perintah yang dibuat di bawah Akta ini adalah ditetapkan sebagai kesalahan boleh kompaun.

Tawaran untuk mengkompaun

3. (1) Sesuatu tawaran untuk mengkompaun suatu kesalahan boleh kompaun hendaklah dibuat dalam Borang 1 Jadual.

(2) Mana-mana orang yang menerima suatu tawara untuk mengkompaun suatu kesalahan boleh kompaun hendaklah mengemukakan bayaran bagi kompaun dalam Borang 2 Jadual.

Pembayaran kompaun

4. (1) Jika suatu tawaran untuk mengkompaun suatu kesalahan boleh kompaun telah dibuat dan diterima oleh orang yang kepadanya tawaran itu dibuat, apa-apa pembayaran kompaun hendaklah dibuat melalui kiriman wang, kiriman wang pos, pesanan juruwang, cek jurubank atau draf bank yang boleh dibayar kepada “Kumpulan Wang Operasi SKM” dan dipalang “Akaun Penerima Sahaja”.

(2) Pembayaran kompaun hendaklah diserahkan sendiri atau dihantar melalui pos berbayar dahulu ke alamat yang dinyatakan dalam borang Tawaran Untuk Mengkompaun Kesalahan.

(3) Suatu resit hendaklah dikeluarkan bagi tiap-tiap bayaran yang diterima di bawah subperaturan (1) kepada orang yang kepadanya tawaran mengkompaun itu dibuat.

P.U. (A) 132.

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JADUAL


BORANG 1

[Subperaturan 3(1)]

AR BERDAFTAR

No. Rujukan : Tarikh :

Kepada:

.................................................................

.................................................................

.................................................................

.................................................................

Tuan/Puan*,

TAWARAN MENGKOMPAUN SUATU KESALAHAN

Menurut maklumat/aduan yang diterima, saya berpendapat bahawa tuan/puan telah melakukan kesalahan yang berikut:

Peruntukan undang-undang yang berkaitan:....................................................................................

Tarikh:................................................................. Waktu:.................................................................

Tempat:.............................................................................................................................................

Butir-butir kesalahan:.......................................................................................................................

2. Tuan/Puan adalah dengan ini diberitahu bahawa menurut kuasa yang terletak hak pada Pengerusi Eksekutif Suruhanjaya di bawah subseksyen 93(1) Akta Koperasi 1993, Pengerusi Eksekutif Suruhanjaya dengan ini menawarkan untuk mengkompaunkan kesalahan itu bagi jumlah

RM...................... (........................................................................................ringgit).

3. Jika tawaran ini diterima, pembayaran hendaklah dibuat melalui kiriman wang, kiriman wang pos, pesanan juruwang, cek jurubank atau draf bank yang boleh dibayar kepada “Kumpulan Wang Operasi SKM” dan dipalang “Akaun Penerima Sahaja” dan boleh diserahkan sendiri atau dihantar melalui pos berbayar dahulu ke alamat yang berikut:

Pengerusi Eksekutif Suruhanjaya Koperasi Malaysia Tingkat 7, Blok J Pusat Bandar Damansara 50608 Kuala Lumpur

4. Suatu resit rasmi akan dikeluarkan apabila bayaran diterima oleh Suruhanjaya.

5. Tawaran untuk mengkompaun ini berkuat kuasa sehingga ..................................... dan jika tiada apa-apa jawapan diterima pada atau sebelum tarikh itu, prosiding pendakwaan akan dimulakan terhadap anda tanpa notis yang selanjutnya.

Tarikh:........................................


P.U. (A) 132.

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BORANG 2

[Subperaturan 3(2)]

Kepada:

Pengerusi EksekutifSuruhanjaya Koperasi MalaysiaTingkat 7, Blok JPusat Bandar Damansara50608 Kuala Lumpur

MENERIMA TAWARAN MENGKOMPAUN

Saya merujuk kepada tawaran mengkompaun suatu kesalahan dengan rujukan.............................

bertarikh.....................................

2. Saya menerima tawaran ini dan menyertakan bersama-sama ini kiriman wang/kiriman wang

pos/pesanan juruwang/cek jurubank/draf bank* No................................... bagi jumlah sebanyak

RM......................... (............................................................................. ringgit) bagi menjelaskan bayaran kompaun ini.

Tandatangan: ......................................................................

Nama (Huruf Besar): ......................................................................

Nombor K/P: ......................................................................

Alamat: ......................................................................

Tarikh: ......................................................................

*Potong mana-mana yang tidak berkenaan

Dibuat 23 April 2010[SKM.IP(AM)7875; PN(PU2)527/XIII]



Diluluskan



P.U. (A) 132.

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CO-OPERATIVES SOCIETIES ACT 1993

CO-OPERATIVE SOCIETIES (COMPOUNDING OF OFFENCES) REGULATIONS 2010


Regulation


2. Compoundable offence

3. Offer to compound

4. Payment of compound

SCHEDULE

P.U. (A) 132.

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IN exercise of the powers conferred by paragraph 86(2)(v) and section 93 of the Co-operative Societies Act 1993 [Act 502], the Commission, with the approval of the Minister, makes the following regulations:


1. (1) These regulations may be cited as the Co-operative Societies (Compounding of Offences) Regulations 2010.


Compoundable offence

2. All offences committed under the Act and any regulations and order made under this Act are prescribed as compoundable offence.

Offer to compound

3. (1) An offer to compound a compoundable offence shall be made in Form 1of the Schedule.

(2) Any person who accepts an offer to compound a compoundable offence shall furnish payment for the compound in Form 2 of the Schedule.

Payment of compound

4. (1) If an offer to compound a compoundable offence is made and accepted by the person to whom the offer is made, any payment of compound shall be made by money order, postal order, cashier’s order, banker’s order or banker’s draft made payable to the “SKM Operation Fund” and crossed “Account Payee Only”.

(2) The payment of compound shall be delivered personally or sent by prepaid post to the address specified in the Offer to Compound Offences form.

(3) An official receipt shall be issued for every payment received under subregulation (1) to the person to whom the offer to compound is made.

P.U. (A) 132.

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SCHEDULE


FORM 1

[Subregulation 3(1)]

AR REGISTERED

Reference No.: Date :

To:

.................................................................

.................................................................

.................................................................

.................................................................

Sir/Madam*,

OFFER TO COMPOUND

It appears to me, on information/complaint received, that you have committed the following offence:

Relevant provisions of the law:......................................................................................................

Date:.................................................................... Time:.................................................................

Place:...............................................................................................................................................

Particulars of offence:......................................................................................................................

2. You are hereby informed that by virtue of the power vested in the Executive Chairman of the Commission under subsection 93(1) of the Co-operative Societies Act 1993, the Executive Chairman

of the Commission hereby offers to compound the offence for the sum of RM..........................

(........................................................................................ringgit).

3. If this offer is accepted, payment shall be made by money order, postal order, cashier’s order, banker’s order or banker’s draft made payable to the “SKM Operation Fund” and crossed “Account Payee Only” and may be delivered personally or sent by prepaid post to the following address:

Executive Chairman Malaysia Co-operative Societies Commission 7th Floor, Block J Pusat Bandar Damansara 50608 Kuala Lumpur

4. An official receipt shall be issued upon receipt of payment by the Commission.

5. This offer to compound remains in force until ..................................... and if no reply is received on or before that date, prosecution proceedings will be instituted against you without further notice.

Date:........................................


P.U. (A) 132.

1296


FORM 2

[Subregulation 3(2)]

To:

Executive ChairmanMalaysia Co-operative Societies Commission7th Floor, Block JPusat Bandar Damansara50608 Kuala Lumpur

ACCEPTANCE OF OFFER TO COMPOUND

I refer to the offer to compound an offence bearing reference ..................................... and

dated ...............................................

2. I accept the offer and enclose herewith a money order/postal order/cashier’s order/

banker’s order/banker’s draft* No.:................................ for the sum of RM.........................

(............................................................................. ringgit) in full settlement of the compound.

Signature: ......................................................................

Name (Block Letters): ......................................................................

NRIC No.: ......................................................................

Address: ......................................................................

Date: ......................................................................

*Delete whichever is inapplicable

Made 23 April 2010[SKM.IP(AM)7875; PN(PU2)527/XIII]



Approved


Minister of Domestic Trade and Cooperative Societies and Consumerism

P.U. (A) 132.

1311 P.U. (A) 136.

P.U. (A) 136.

AKTA KOPERASI 1993

PERATURAN-PERATURAN KOPERASI (SUBSIDIARI) 2010


Peraturan

1. Nama dan tarikh berkuat kuasa

2. Syarat dalam takrif “Subsidiari” dalam Akta terpakai

3. Permohonan untuk menubuhkan dsb. Subsidiari

4. Terma dan syarat

5. Laporan kedudukan

6. Peruntukan kecualian dan peralihan

1312

AKTA KOPERASI 1993

PERATURAN-PERATURAN KOPERASI (SUBSIDIARI) 2010

PADA menjalankan kuasa yang diberikan oleh perenggan 86(2)(s) Akta Koperasi 1993 [Akta 502], Suruhanjaya, dengan kelulusan Menteri, membuat peraturan-peraturan yang berikut:

Nama dan tarikh berkuat kuasa

1. Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Koperasi (Subsidiari) 2010.

Syarat dalam takrif “Subsidiari” dalam Akta terpakai

2. Walau apa pun yang terkandung dalam Peraturan-Peraturan ini, tafsiran “Subsidiari” seperti yang diperuntukkan di bawah seksyen 2 Akta hendaklah terpakai dalam menubuhkan apa-apa subsidiari.

Permohonan untuk menubuhkan dsb. Subsidiari

3. Koperasi hendaklah mengemukakan permohonan bagi membentuk, mempunyai, memperoleh atau menubuhkan suatu subsidiari kepada Suruhanjaya untuk kelulusan dalam borang yang dibekalkan oleh Suruhanjaya.

Terma dan syarat

4. (1) Suatu subsidiari yang dibentuk, dipunyai, diperoleh atau ditubuhkan oleh suatu koperasi, menurut subseksyen 19(1) Akta, adalah tertakluk kepada terma dan syarat yang berikut:

(a) subsidiari itu hendaklah menjalankan aktiviti yang tertentu di bawah mana-mana undang-undang;

(b) subsidiari itu hendaklah memajukan aktiviti perniagaan koperasi;

(c) subsidiari itu hendaklah menjana pendapatan dan manfaat bagi anggotanya; dan

(d) Lembaga Pengarah subsidiari hendaklah terdiri daripada anggota yang berikut:

(i) tidak lebih daripada satu pertiga jumlah anggota Lembaga koperasi; dan

(ii) anggota yang dilantik daripada kalangan anggota dan bukan anggota koperasi.

P.U. (A) 136.

1313

(2) Jika koperasi mempunyai wang lebihan, wang itu boleh dilaburkan dalam subsidiari.

(3) Apa-apa liabiliti yang ditanggung oleh subsidiari tidak boleh dipindahkan kepada koperasi.

Laporan kedudukan

5. Lembaga Pengarah subsidiari hendaklah membentangkan laporan kedudukan subsidiari itu kepada Suruhanjaya sebagaimana yang ditentukan oleh Suruhanjaya.

Peruntukan kecualian dan peralihan

6. (1) Pada tarikh permulaan kuat kuasa Peraturan-Peraturan ini, peruntukan Peraturan-Peraturan ini terpakai bagi subsidiari yang dibentuk, dipunyai, diperoleh atau ditubuhkan oleh koperasi sebelum tarikh permulaan kuat kuasa Peraturan-Peraturan ini, kecuali peraturan 3.

(2) Berhubung dengan subperaturan 4(1), mana-mana subsidiari yang dibentuk, dipunyai, diperoleh atau ditubuhkan oleh koperasi sebelum tarikh permulaan kuat kuasa Peraturan-Peraturan ini, yang penubuhannya adalah bertentangan dengan subperaturan itu, hendaklah mematuhi peruntukan subperaturan itu dalam tempoh enam bulan, atau apa-apa tempoh lanjutan yang dibenarkan oleh Suruhanjaya, selepas tarikh permulaan kuat kuasa Peraturan-Peraturan ini.


DATO’ MANGSOR BIN SAAD Pengerusi Eksekutif Suruhanjaya Koperasi Malaysia

Diluluskan

DATO’ SRI ISMAIL SABRI BIN YAAKOB Menteri Perdagangan Dalam Negeri, Koperasi dan Kepenggunaan

P.U. (A) 136.

1314


CO-OPERATIVE SOCIETIES (SUBSIDIARY) REGULATIONS 2010


Regulation


2. Condition in definition of “Subsidiary” in Act to apply

3. Application to form etc. Subsidiary

4. Terms and conditions

5. Status report

6. Saving and transitional provision

P.U. (A) 136.

1315


CO-OPERATIVE SOCIETIES (SUBSIDIARY) REGULATIONS 2010

IN exercise of the powers conferred by paragraph 86(2)(s) of the Co-operative Societies Act 1993 [Act 502], the Commission, with the approval of the Minister, makes the following regulations:


1. These regulation may be cited as the Co-operative Societies (Subsidiary) Regulations 2010.

Condition in definition of “Subsidiary” in Act to apply

2. Notwithstanding anything contain in these Regulations, the definition of “Subsidiary” as provided under section 2 of the Act shall apply in establishing any Subsidiary.

Application to form etc. Subsidiary

3. A co-operative society shall submit an application to form, own, acquire or establish any subsidiary to the Commission for an approval in a form to be furnished by the Commission.

Terms and conditions

4. (1) A subsidiary formed, owned, acquired or established by a co-operative society, pursuant to subsection 19(1) of the Act, shall be subject to the following terms and conditions:

(a) the subsidiary shall carry out a specific activity under any law;

(b) the subsidiary shall promote the business activities of the co-operative society;

(c) the subsidiary shall generate income and benefit to its members; and

(d) the Board of Director’s of the subsidiary shall consist of the following members:

(i) not exceeding one third of the members of the Board of the co-operative society; and

(ii) members appointed from among members and non-members of the co-operatives society.

P.U. (A) 136.

1316

(2) Where the co-operative society has surplus funds, the surplus fund may be invested in the subsidiary.

(3) Any liability incurred by the subsidiary shall not be transferred to the co-operative society.

Status report

5. The Board of Directors of the subsidiary shall table a status report of the subsidiary to the Commission as specified by the Commission.

Saving and transitional provision

6. (1) On the date of coming into operation of these Regulations, the provisions for these Regulations are applicable for subsidiary formed, owned, acquired or established by a co-operative society before the date of coming into operation of these Regulations, except regulation 3.

(2) In relation to subregulation 4(1), any subsidiary formed, owned, acquired or established by a co-operative society before the date of coming into operation of these Regulations, which the establishment is contrary with this subregulation, shall comply with the provision of the subregulation within six months, or any extension period permitted by the Commission, after the date of coming into operation of these Regulations.


DATO’ MANGSOR BIN SAAD Executive Chairman Malaysia Co-operative Societies Commission

Approved

DATO’ SRI ISMAIL SABRI BIN YAAKOB Minister of Domestic Trade, Co-operative Societies and Consumerism

Hakcipta Pencetak H

PERCETAKAN NASIONAL MALAYSIA BERHAD

Semua Hak Terpelihara. Tiada mana-mana bahagian jua daripada penerbitan ini boleh diterbitkan semula atau disimpan di dalam bentuk

yang boleh diperolehi semula atau disiarkan dalam sebarang bentuk dengan apa jua cara elektronik, mekanikal, fotokopi, rakaman dan/

atau sebaliknya tanpa mendapat izin daripada Percetakan Nasional Malaysia Berhad (Pencetak kepada Kerajaan Malaysia yang

dilantik).

DICETAK OLEH

PERCETAKAN NASIONAL MALAYSIA BERHAD,

KUALA LUMPUR

BAGI PIHAK DAN DENGAN PERINTAH KERAJAAN MALAYSIA

P.U. (A) 136.

4985 P.U. (A) 422.

P.U. (A) 422.

AKTA KoPERASI 1993

Peraturan-Peraturan koPerasi 2010


bahagian I

PERMULAAN

Peraturan


2. Tafsiran

bahagian II

PENDAfTARAN

3. Permohonan bagi pendaftaran

4. Maklumat tambahan sebelum pendaftaran

5. Pendaftaran

bahagian III

KEWAJIPAN DAN oBLIGASI KoPERASI

6. Undang-undang kecil

7. Pindaan undang-undang kecil

8. Penama

9. Salinan catatan buku

bahagian IV

HAK DAN LIABILITI ANGGoTA

10. Menandatangani akuan

11. Penggantungan dan penamatan anggota koperasi

12. Pemecatan daripada keanggotaan

4986P.U. (A) 422.

bahagian V

oRGANISASI DAN PENGURUSAN KoPERASI

Peraturan

13. Mesyuarat agung permulaan

14. fungsi mesyuarat agung tahunan dan mesyuarat agung khas

15. Kuorum bagi mesyuarat agung tahunan dan mesyuarat agung khas

16. Belanjawan tahunan

17. Urusan mesyuarat agung wilayah atau kawasan

18. Pelantikan dan tempoh jawatan anggota Lembaga

19. Butir-butir mengenai anggota Lembaga

20. Anggota Lembaga hendaklah menanggung kerugian

21. Penggantungan dan penamatan anggota Lembaga

22. Tempoh jawatan Jawatankuasa Audit Dalaman

23. Hilang kelayakan sebagai anggota Jawatankuasa Audit Dalaman

bahagian VI

HARTA DAN KUMPULAN WANG KoPERASI

24. Penerbitan bon atau debentur

25. Syer tidak boleh disandarkan sebagai cagaran

26. Pemindahan syer

27. Pembayaran syer atau yuran daripada Kumpulan Wang Rizab Statutori

28. Penerbitan syer bonus

bahagian VII

AKAUN DAN AUDIT

29. Pelantikan dan tanggungjawab juruaudit

30. obligasi juruaudit

31. Buku, akaun dan penyata kewangan

32. Pengemukaan maklumat dan dokumen tambahan

4987 P.U. (A) 422.

bahagian VIII

PERTIKAIANPeraturan

33. Rujukan pertikaian

bahagian IX

PERGABUNGAN

34. Pergabungan sukarela antara koperasi

bahagian X

AKAUN PELIKUIDASIAN KoPERASI DAN KUMPULAN WANG PUSAT KoPERASI

35. Akaun Pelikuidasian Koperasi

36. Kumpulan Wang Pusat Koperasi

bahagian XI

PELBAGAI

37. Laporan oleh orang yang dilantik untuk mewakili koperasi

38. Masa bagi menyerah simpan dokumen dan memberi maklumat

39. Ketetapan koperasi yang tidak teratur, dsb.

40. Rayuan

41. Pembatalan

42. Kecualian dan peralihan

JaDual PertaMa

JaDual keDua

JaDual ketiga

JaDual keeMPat

JaDual keliMa

JaDual keenaM

4988P.U. (A) 422.

AKTA KoPERASI 1993

Peraturan-Peraturan koPerasi 2010

PaDa menjalankan kuasa yang diberikan oleh seksyen 86 Akta Koperasi 1993 [Akta 502], Suruhanjaya, dengan kelulusan Menteri, membuat peraturan-peraturan yang berikut:

bahagian I

PERMULAAN


1. (1) Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Koperasi 2010.

(2) Peraturan-Peraturan ini mula berkuat kuasa pada 1 Januari 2011.

Tafsiran


“akaun teraudit” termasuklah penyata kewangan, dan laporan Lembaga dan laporan juruaudit di bawah subseksyen 59(1) Akta;

“institusi perbankan” ertinya mana-mana bank, syarikat kewangan atau bank perdagangan yang dilesenkan di bawah Akta Bank dan Institusi-Institusi Kewangan 1989 [Akta 372], mana-mana bank Islam yang dilesenkan di bawah Akta Bank Islam 1983 [Akta 276] atau mana-mana institusi kewangan pembangunan yang ditetapkan di bawah Akta Institusi Kewangan Pembangunan 2002 [Akta 618];

“penyata kewangan” ertinya akaun perdagangan dan untung rugi, akaun pembahagian keuntungan, kunci kira-kira dan apa-apa penyata yang ditentukan oleh Suruhanjaya.

bahagian II

PENDAfTARAN

Permohonan bagi pendaftaran

3. (1) Suatu permohonan bagi pendaftaran sesuatu koperasi hendaklah dibuat kepada Suruhanjaya dalam borang yang dinyatakan dalam Jadual Pertama dan hendaklah ditandatangani mengikut subseksyen 6(1) Akta.

4989 P.U. (A) 422.

(2) Tiap-tiap permohonan bagi pendaftaran hendaklah disertai dengan—

(a) tiga salinan undang-undang kecil yang dicadangkan bagi koperasi yang ditandatangani oleh pemohon;

(b) satu salinan minit mesyuarat agung permulaan yang ditandatangani mengikut perenggan 6(2)(b) atau (c) Akta; dan

(c) fi bagi pendaftaran yang ditetapkan dalam Peraturan-Peraturan Koperasi (fi) 2010 [P.U. (A) 131/2010].

(3) Jika permohonan yang dikemukakan di bawah subperaturan (1) tidak mematuhi Akta atau Peraturan-Peraturan ini, Suruhanjaya boleh mengembalikan permohonan itu kepada pemohon dan mengarahkan supaya apa-apa perubahan yang perlu dibuat kepada permohonan itu dalam tempoh yang dinyatakan oleh Suruhanjaya.

Maklumat tambahan sebelum pendaftaran

4. Suruhanjaya boleh secara bertulis pada bila-bila masa selepas menerima permohonan bagi pendaftaran dan sebelum permohonan itu ditentukan, menghendaki pemohon supaya memberikan maklumat tambahan yang berhubungan dengan perkara yang berikut:

(a) kepentingan ekonomi bakal anggota jika koperasi yang dicadangkan didaftarkan;

(b) daya maju aktiviti yang akan dijalankan oleh koperasi yang dicadangkan;

(c) kecukupan modal bagi permulaan operasi koperasi yang dicadangkan; dan

(d) keupayaan orang untuk mengarah dan menguruskan hal-ehwal koperasi yang dicadangkan mengikut undang-undang kecilnya yang dicadangkan.

Pendaftaran

5. (1) Selepas memberikan pertimbangan yang sewajarnya kepada permohonan bagi pendaftaran atau permohonan yang diubah menurut subperaturan 3(3) dan apa-apa maklumat tambahan yang diberikan berhubung dengan permohonan itu, Suruhanjaya hendaklah—

(a) apabila berpuas hati bahawa pemohon boleh didaftarkan; dan

(b) selepas menerima fi bagi pendaftaran yang ditetapkan dalam Peraturan-Peraturan Koperasi (fi) 2010,

mengeluarkan kepada pemohon suatu perakuan pendaftaran.

(2) Selepas pendaftaran koperasi oleh Suruhanjaya, kesemua tiga salinan undang-undang kecil koperasi itu hendaklah ditandatangani dan dimeterai oleh Suruhanjaya, dan satu salinan undang-undang kecil yang ditandatangani dan dimeterai sedemikian hendaklah dikembalikan kepada koperasi itu bersama-sama dengan perakuan pendaftaran yang dikeluarkan oleh Suruhanjaya.

4990P.U. (A) 422.

bahagian III

KEWAJIPAN DAN oBLIGASI KoPERASI

Undang-undang kecil

6. Sesuatu koperasi hendaklah memperuntukkan perkara yang berikut dalam undang-undang kecilnya:

(a) nama dan alamat berdaftar koperasi;

(b) kawasan operasi koperasi;

(c) tujuan yang baginya koperasi ditubuhkan dan maksud yang baginya kumpulan wangnya boleh digunakan;

(d) kelayakan yang dikehendaki bagi keanggotaan dalam koperasi, terma bagi penerimaan masuk anggota dan cara penggantungan dan pemecatan anggota;

(e) hak dan liabiliti anggota;

(f) cara untuk mendapatkan modal koperasi;

(g) cara pelantikan, pengosongan jawatan, penggantungan, peletakan jawatan dan pemecatan pegawai koperasi, selain anggota Lembaga, dan kewajipan dan kuasa pegawai itu;

(h) cara memanggil dan menjalankan mesyuarat dan hak untuk mengundi;

(i) penjalanan am urusan koperasi itu;

(j) pengagihan untung bersih teraudit koperasi;

(k) pemberikuasaan pegawai koperasi untuk menandatangani dokumen bagi pihak koperasi;

(l) cara menerima dan mengeluarkan syer atau yuran anggota; dan

(m) cara dan peratusan pembayaran yang dibuat melalui kumpulan wang yang diwujudkan daripada pengagihan untung bersih teraudit bagi kebajikan anggotanya dan masyarakat.

Pindaan undang-undang kecil

7. (1) Sesuatu koperasi boleh, selepas pendaftarannya, meminda undang-undang kecilnya mengikut cara yang berikut:

(a) tiap-tiap pindaan hendaklah dibuat mengikut sesuatu ketetapan yang diluluskan oleh undi majoriti di mesyuarat agung koperasi;

(b) sesuatu notis yang tidak kurang daripada lima belas hari sebelum mesyuarat agung itu hendaklah diberikan kepada anggota atau perwakilannya; dan

(c) tidak kurang daripada dua pertiga daripada jumlah keseluruhan anggota atau perwakilan koperasi, atau kedua-duanya, mengikut mana-mana yang berkenaan, hendaklah hadir di mesyuarat agung itu.

4991 P.U. (A) 422.

(2) Walau apa pun subperaturan (1), Suruhanjaya boleh, melalui arahan bertulis, mengisytiharkan bahawa—

(a) dalam hal sesuatu koperasi asas yang mesyuarat agung dihadiri oleh anggota individu, kuorum bagi pindaan undang-undang kecil adalah sebagaimana yang dinyatakan dalam Jadual Kedua, mengikut mana-mana yang kurang; atau

(b) dalam hal sesuatu koperasi yang mesyuarat agung dihadiri oleh perwakilan, kuorum bagi pindaan undang-undang kecil adalah satu pertiga daripada jumlah keseluruhan perwakilan koperasi itu, atau lima ratus perwakilan, mengikut mana-mana yang kurang, yang hadir di mesyuarat agung itu.

(3) Tiada undang-undang kecil boleh dipinda di bawah subperaturan (2) melainkan jika dua pertiga daripada anggota atau perwakilan yang hadir di mesyuarat agung itu mengundi untuk menyokong meluluskan ketetapan mengenai cadangan itu.

(4) Koperasi hendaklah mengemukakan suatu permohonan bagi pendaftaran pindaan kepada undang-undang kecilnya dalam borang yang dinyatakan dalam Jadual Ketiga dalam masa tiga bulan dari tarikh mesyuarat agung yang meluluskan pindaan itu, dan permohonan itu hendaklah disertai dengan—

(a) tiga salinan pindaan kepada undang-undang kecil itu;

(b) satu salinan ketetapan mesyuarat agung yang meluluskan pindaan itu; dan

(c) fi pendaftaran yang ditetapkan dalam Peraturan-Peraturan Koperasi (fi) 2010.

(5) Jika Suruhanjaya meluluskan permohonan yang dibuat di bawah subperaturan (4), Suruhanjaya hendaklah mendaftarkan pindaan kepada undang-undang kecil itu dan mengembalikan kepada koperasi satu salinan pindaan yang diperakui oleh Suruhanjaya bersama-sama dengan perakuan pendaftaran pindaan kepada undang-undang kecil itu.

Penama

8. (1) Tiap-tiap koperasi hendaklah menyimpan suatu Daftar Penama. (2) Penama boleh menjadi seorang anggota koperasi jika dia diterima masuk mengikut undang-undang kecil koperasi itu.

(3) Mana-mana anggota koperasi yang bukan beragama Islam boleh, secara bertulis, di hadapan sekurang-kurangnya dua saksi yang mengakusaksikan perkara yang sama atau melalui suatu akuan yang dibuat dengan sewajarnya, menamakan mana-mana orang yang kepadanya syer, pulangan atau kepentingan atau nilai syer, pulangan atau kepentingan itu atau apa-apa wang yang disebut dalam seksyen 24 Akta yang kena dibayar kepadanya boleh, apabila anggota itu mati, dibayar atau dipindahkan mengikut seksyen sedemikian, dan boleh dengan cara yang seumpama, dari semasa ke semasa, membatalkan atau mengubah penamaan itu.

4992P.U. (A) 422.

(4) Melainkan jika undang-undang kecil koperasi memperuntukkan bagi apa-apa cara pengiraan yang lain, nilai syer, pulangan atau kepentingan anggota yang dibayar kepada penama di bawah subperaturan (3) hendaklah, tertakluk kepada akaun teraudit yang terakhir bagi koperasi itu, terdiri daripada jumlah wang yang sebenarnya dibayar oleh anggota itu untuk memperoleh syer, pulangan atau kepentingan sedemikian.

(5) Jika penama ialah seorang kanak-kanak, resit yang diberikan olehnya atau penjaganya bagi apa-apa wang yang dibayar kepada kanak-kanak itu oleh koperasi adalah suatu pelepasan tanggungan yang mencukupi bagi koperasi berkenaan dengan wang itu.

Salinan catatan buku

9. Bagi maksud seksyen 16 Akta, suatu salinan apa-apa catatan dalam sesuatu buku koperasi boleh diperakui melalui suatu akuan yang bertarikh dan ditandatangani oleh pengerusi, setiausaha atau mana-mana orang yang diberi kuasa oleh Lembaga koperasi, dan adalah suatu salinan benar catatan sedemikian.

bahagian IV

HAK DAN LIABILITI ANGGoTA

Menandatangani akuan

10. (1) Sebelum seseorang diterima masuk sebagai anggota sesuatu koperasi, dia hendaklah menandatangani suatu akuan bahawa dia akan terikat dengan undang-undang kecil yang sedia ada bagi koperasi itu dan apa-apa pindaan kepada undang-undang kecil itu semasa tempoh keanggotaannya.

(2) Seseorang yang telahpun menjadi anggota atas sebab penyertaannya dalam permohonan bagi pendaftaran koperasi itu dan yang telah menandatangani minit mesyuarat agung permulaan dikehendaki menandatangani surat akuan yang seumpama sebagaimana yang disebut dalam subperaturan (1).

Penggantungan dan penamatan anggota koperasi

11. (1) Lembaga boleh menggantung mana-mana anggota koperasi jika majoriti anggota Lembaga berpuas hati bahawa anggota itu telah bertindak dengan cara yang memudaratkan kepentingan koperasi atau pergerakan koperasi.

(2) Tiada seorang anggota koperasi boleh digantung melainkan jika dia telah diberikan peluang untuk didengar di mesyuarat agung.

(3) Seorang anggota yang digantung di bawah subperaturan (1) hendaklah, mulai dari tarikh penggantungan itu, berhenti menjalankan segala haknya dalam koperasi itu dan tidak berhak untuk menerima apa-apa faedah selama tempoh penggantungan itu.

4993 P.U. (A) 422.

(4) Apa-apa penggantungan keanggotaan di bawah subperaturan (1) adalah tertakluk kepada pengesahan majoriti anggota di mesyuarat agung terawal yang diadakan selepas penggantungan itu.

(5) Pengesahan penggantungan keanggotaan anggota itu oleh mesyuarat agung di bawah subperaturan (4) hendaklah disifatkan mula berkuat kuasa dari tarikh penggantungan anggota itu.

(6) Selepas pengesahan penggantungan keanggotaan oleh mesyuarat agung, keanggotaan anggota itu hendaklah ditamatkan mulai dari tarikh mesyuarat agung itu.

(7) Jika penggantungan anggota di bawah subperaturan (1) tidak disahkan oleh mesyuarat agung, koperasi hendaklah mengekalkan jawatan anggota itu, dan apa-apa faedah yang patut diterima oleh anggota itu selama tempoh penggantungannya hendaklah dibayar kepadanya dengan serta-merta.

Pemecatan daripada keanggotaan

12. Sesuatu koperasi hendaklah memecat daripada keanggotaannya mana-mana orang yang diterima masuk sebagai anggota koperasi itu bertentangan dengan seksyen 26 dan 27 Akta.

bahagian V

oRGANISASI DAN PENGURUSAN KoPERASI

Mesyuarat agung permulaan

13. (1) Sebagai tambahan kepada seksyen 38 Akta, mesyuarat agung permulaan hendaklah membincangkan perkara yang berikut:

(a) menimbang dan meluluskan belanjawan tahunan koperasi;

(b) meluluskan elaun yang diberikan kepada anggota Lembaga dan saraan yang dibayar kepada mana-mana anggota Lembaga yang dilantik sebagai pengarah subsidiarinya, jika ada;

(c) meluluskan pelantikan suatu panel yang tidak kurang daripada dua orang juruaudit, yang merupakan juruaudit yang diluluskan oleh Suruhanjaya atau pegawai Suruhanjaya, untuk mengaudit akaun koperasi;

(d) menimbang dan meluluskan ruang lingkup dan had pelaburan yang dibiayai oleh kumpulan wang lebihan koperasi; dan

(e) menentukan had maksimum keterhutangan koperasi.

(2) Mesyuarat agung permulaan hendaklah dihadiri oleh—

(a) sekurang-kurangnya lima puluh orang individu, bagi suatu koperasi asas;

4994P.U. (A) 422.

(b) sekurang-kurangnya dua koperasi asas, bagi suatu koperasi menengah; dan

(c) sekurang-kurangnya dua koperasi menengah atau sekurang-kurangnya satu koperasi menengah dan satu koperasi asas, bagi suatu koperasi atasan.

Fungsi mesyuarat agung tahunan dan mesyuarat agung khas

14. (1) fungsi mesyuarat agung tahunan koperasi hendaklah termasuk yang berikut:

(a) mengesahkan minit mesyuarat agung tahunan yang terdahulu dan mana-mana mesyuarat agung khas yang berselang;

(b) membentangkan laporan Lembaga dan Jawatankuasa Audit Dalaman;

(c) menimbang dan meluluskan akaun teraudit koperasi dan subsidiarinya, jika ada, termasuk laporan Lembaga di bawah perenggan 59(1)(c) Akta dan laporan juruaudit, dan pengagihan untung bersih teraudit, jika ada;

(d) melantik anggota Lembaga;

(e) menimbang dan meluluskan belanjawan tahunan koperasi bagi tahun kewangan yang berikutnya;

(f) membentangkan suatu laporan berkenaan dengan penerimaan deposit dan pinjaman daripada anggota dan bukan anggota;

(g) meluluskan elaun yang akan diberikan kepada anggota Lembaga, dan saraan yang akan dibayar kepada mana-mana anggota Lembaga yang dilantik sebagai pengarah subsidiarinya, jika ada;

(h) meluluskan pelantikan suatu panel yang tidak kurang daripada dua orang juruaudit, yang merupakan juruaudit yang diluluskan oleh Suruhanjaya atau pegawai Suruhanjaya, untuk mengaudit akaun koperasi;

(i) menimbang dan meluluskan ruang lingkup dan had pelaburan kumpulan wang lebihan koperasi mengikut seksyen 54 Akta;

(j) menimbang dan meluluskan surat cara skim simpanan, deposit atau pinjaman, jika ada;

(k) menentukan had maksimum keterhutangan koperasi;

(l) melantik jawatankuasa yang terdiri daripada enam anggota atau perwakilan dan empat anggota Lembaga, untuk menentusahkan draf minit mesyuarat agung tahunan, jika ada;

(m) mengisytihar atau mengeluarkan syer bonus, jika ada;

(n) mendengar, menimbang atau memutuskan apa-apa cadangan atau hal urusan lain koperasi yang baginya suatu notis yang tidak kurang daripada tujuh hari sebelum mesyuarat dipanggil telah diberikan kepada koperasi;

4995 P.U. (A) 422.

(o) menimbang dan meluluskan apa-apa cadangan pindaan kepada undang-undang kecil koperasi;

(p) mendengar dan memutuskan apa-apa aduan yang dibawa oleh mana-mana anggota koperasi yang terkilan dengan keputusan Lembaga, yang baginya suatu notis yang tidak kurang daripada tujuh hari sebelum mesyuarat dipanggil telah diberikan kepada koperasi; dan

(q) menimbang dan meluluskan mana-mana laporan yang dikehendaki supaya dikemukakan mengikut Peraturan-Peraturan ini.

(2) Walau apa pun subperaturan (1), fungsi yang dinyatakan dalam perengggan (1)(g), (h), (i), (j), (k), (l), (m), (n), (o), (p) dan (q) boleh diputuskan dalam mesyuarat agung khas yang dipanggil di bawah subseksyen 40(1) Akta.

(3) Walau apa pun subperaturan (1), fungsi yang dinyatakan dalam subperaturan itu boleh diputuskan dalam mesyuarat agung khas yang dipanggil oleh Suruhanjaya di bawah subseksyen 40(2) Akta.

Kuorum bagi mesyuarat agung tahunan dan mesyuarat agung khas

15. (1) Kuorum bagi mesyuarat agung tahunan dan mesyuarat agung khas koperasi yang dipanggil bagi apa-apa maksud, selain untuk meminda undang-undang kecil koperasi itu, adalah seperti yang berikut:

(a) dalam hal suatu koperasi asas yang dihadiri oleh anggota individu, kuorum adalah sebagaimana yang dinyatakan dalam Jadual Keempat, mengikut mana-mana yang kurang; atau

(b) dalam hal suatu koperasi yang dihadiri oleh perwakilan, kuorum adalah tidak kurang daripada satu pertiga daripada jumlah keseluruhan perwakilan koperasi itu, yang menghadiri mesyuarat itu.

(2) Sesuatu mesyuarat agung tahunan yang tidak boleh diteruskan kerana tidak cukup kuorum pada tarikh yang ditetapkan hendaklah, jika dipanggil menurut subseksyen 39(1) Akta, ditangguhkan ke tarikh lain yang tidak kurang daripada empat belas hari tetapi tidak lebih daripada tiga puluh hari dari tarikh yang ditetapkan itu.

(3) Sesuatu mesyuarat agung khas yang tidak boleh diteruskan kerana tidak cukup kuorum pada tarikh yang ditetapkan hendaklah—

(a) jika dipanggil oleh Lembaga, atau atas rekuisisi anggota atau perwakilan menurut subseksyen 40(1) Akta, dibatalkan; atau

(b) jika dipanggil oleh Suruhanjaya menurut subseksyen 40(2) Akta, ditangguhkan ke tarikh lain yang tidak kurang daripada empat belas hari tetapi tidak lebih daripada tiga puluh hari dari tarikh yang ditetapkan itu.

4996P.U. (A) 422.

(4) Walau apa pun subperaturan (1), bagi maksud subperaturan (2) dan perenggan (3)(b)—

(a) apa-apa jumlah anggota atau perwakilan, yang tidak kurang daripada dua kali jumlah anggota Lembaga, yang menghadiri mesyuarat itu pada tarikh yang lain itu hendaklah disifatkan membentuk suatu kuorum;

(b) notis penangguhan mesyuarat agung tahunan atau mesyuarat agung khas, mengikut mana-mana yang berkenaan, hendaklah dihantar kepada semua anggota atau perwakilan dalam masa tujuh hari dari tarikh yang ditetapkan;

(c) perkara yang dicadangkan untuk dibincangkan pada tarikh yang ditetapkan di mesyuarat agung tahunan atau mesyuarat agung khas yang ditangguhkan hendaklah dibincangkan di mesyuarat yang diadakan pada tarikh yang lain itu; dan

(d) keputusan yang dibuat di mesyuarat agung tahunan atau mesyuarat agung khas yang diadakan pada tarikh yang lain itu melalui undi dua pertiga daripada anggota atau perwakilan yang menghadiri mesyuarat itu dan berhak untuk mengundi hendaklah diterima.

(5) Walau apa pun perenggan (1)(a), Suruhanjaya boleh, melalui arahan bertulis dan atas permohonan suatu koperasi asas yang tidak tertakluk kepada perenggan 37(a) Akta, menentukan bahawa kuorum bagi mesyuarat agung khas koperasi asas itu yang dipanggil bagi apa-apa maksud, selain untuk meminda undang-undang kecil, hendaklah tidak kurang daripada satu perdua puluh daripada jumlah keseluruhan anggota koperasi asas itu.

Belanjawan tahunan

16. (1) Tiap-tiap koperasi hendaklah menyediakan belanjawan tahunan bagi tahun kewangan yang berikutnya dalam apa-apa bentuk yang menunjukkan dengan jelas semua butiran pendapatan dan perbelanjaan dan hendaklah dikemukakan bagi kelulusan mesyuarat agung tahunan.

(2) Perbelanjaan koperasi semasa tahun kewangan itu tidak boleh melebihi lima peratus daripada amaun yang diperuntukkan dalam belanjawan tahunan yang disediakan di bawah subperaturan (1), kecuali dengan kelulusan mesyuarat agung tahunan.

Urusan mesyuarat agung wilayah atau kawasan

17. (1) Sesuatu mesyuarat agung wilayah atau kawasan sesuatu koperasi hendaklah diadakan tidak lewat daripada dua bulan sebelum mesyuarat agung tahunan koperasi itu dan hendaklah membentangkan yang berikut:

(a) akaun teraudit atau draf akaun koperasi;

(b) belanjawan tahunan yang akan dibentangkan di mesyuarat agung tahunan koperasi;

4997 P.U. (A) 422.

(c) cadangan pindaan kepada undang-undang kecil koperasi, jika ada;

(d) pemilihan perwakilan ke mesyuarat agung tahunan koperasi; dan

(e) tertakluk kepada subperaturan (2), cadangan daripada Lembaga dan anggota koperasi.

(2) Apa-apa cadangan daripada Lembaga dan anggota koperasi bagi maksud membentangkan cadangan itu di mesyuarat agung wilayah atau kawasan hendaklah dikemukakan kepada koperasi tidak kurang daripada tujuh hari sebelum mesyuarat itu dipanggil.

(3) Koperasi hendaklah mengadakan dokumen yang mencukupi yang berkaitan dengan perkara yang dinyatakan dalam subperaturan (1) dan mengedarkan dokumen itu kepada anggota yang menghadiri mesyuarat agung wilayah atau kawasan.

(4) Kuorum bagi mesyuarat agung wilayah atau kawasan suatu koperasi adalah sebagaimana yang diperuntukkan dalam undang-undang kecil.

(5) Pemilihan perwakilan di mesyuarat agung wilayah atau kawasan koperasi adalah sah selama dua tahun dari tarikh pemilihan perwakilan itu.

Pelantikan dan tempoh jawatan anggota Lembaga

18. (1) Dalam menentukan sama ada seseorang layak dan sesuai untuk dilantik sebagai anggota Lembaga, kriteria yang berikut hendaklah diambil kira:

(a) ketekunan, kewibawaan dan kewajaran keputusannya; dan

(b) reputasi, perwatakan, integriti dan kejujurannya.

(2) Tertakluk kepada subperaturan (3), tempoh jawatan anggota Lembaga hendaklah tertakluk kepada yang berikut:

(a) sekurang-kurangnya satu pertiga daripada anggota Lembaga hendaklah mengosongkan jawatan mereka pada setiap tahun di mesyuarat agung tahunan;

(b) perkiraan yang dinyatakan dalam perenggan (a) hendaklah diulangi secara bergilir-gilir pada setiap tahun di mesyuarat-mesyuarat agung tahunan yang berikutnya berkenaan dengan dua pertiga daripada anggota Lembaga yang lain;

(c) terma pelantikan anggota Lembaga jika dia mengosongkan jawatannya sebelum mesyuarat agung tahunan; dan

(d) giliran pengosongan jawatan yang hendaklah diambil kira jika mesyuarat agung tahunan tidak diadakan.

(3) Jika seseorang dilantik sebagai anggota Lembaga oleh Suruhanjaya menurut subperenggan 69(1)(iv)(B) Akta, dia tidak tertakluk kepada perenggan (2)(a), (b) dan (d).

(4) Mana-mana anggota yang mengosongkan jawatannya di bawah subperaturan (2) berhak untuk dilantik semula.

4998P.U. (A) 422.

(5) Walau apa pun subperaturan (2), mesyuarat agung tahunan mempunyai kuasa untuk menamatkan pelantikan seluruh atau mana-mana anggota Lembaga, selain anggota Lembaga yang dilantik oleh Suruhanjaya menurut subperenggan 69(1)(iv)(B) Akta, dengan syarat bahawa suatu cadangan bertulis bagi penamatan itu diterima oleh koperasi sekurang-kurangnya tujuh hari sebelum mesyuarat agung tahunan dipanggil.

(6) Seseorang anggota Lembaga boleh mengosongkan jawatannya dengan memberikan notis bertulis yang ditujukan kepada Lembaga empat belas hari sebelum tarikh peletakan jawatan yang diniatkan itu, dan Lembaga boleh menerima peletakan jawatan itu dan mengisi mana-mana kekosongan tertakluk kepada undang-undang kecil.

Butir-butir mengenai anggota Lembaga

19. (1) Koperasi hendaklah menyerah simpan dengan Suruhanjaya suatu senarai anggota Lembaga mengikut perenggan 14(1)(a) Akta yang mengandungi butir-butir yang berkaitan sebagaimana yang ditentukan oleh Suruhanjaya.

(2) Apa-apa perubahan kepada butir-butir anggota Lembaga boleh dibuat, dengan syarat bahawa suatu notis bertulis diberikan oleh koperasi kepada Suruhanjaya dalam masa lima belas hari daripada perubahan itu.

Anggota Lembaga hendaklah menanggung kerugian

20. Seorang anggota Lembaga koperasi hendaklah menanggung rugi koperasi bagi apa-apa kerugian yang ditanggung oleh koperasi akibat daripada apa-apa transaksi yang disempurnakan olehnya tanpa kebenaran Lembaga.

Penggantungan dan penamatan anggota Lembaga

21. (1) Lembaga boleh menggantung mana-mana anggota Lembaga, jika majoriti anggota Lembaga berpuas hati bahawa anggota itu telah bertindak dengan cara yang memudaratkan kepentingan koperasi.

(2) Tiada seseorang anggota Lembaga boleh digantung melainkan jika dia telah diberikan peluang untuk didengar di mesyuarat Lembaga.

(3) Mana-mana anggota Lembaga yang digantung di bawah subperaturan (1) hendaklah, mulai dari tarikh penggantungan itu, berhenti menjalankan segala hak, kewajipan dan tanggungjawab sebagai anggota Lembaga koperasi itu, dan dia tidak berhak untuk menerima apa-apa elaun selama tempoh penggantungan itu.

(4) Mana-mana anggota Lembaga yang digantung boleh ditamatkan tertakluk kepada pengesahan majoriti anggota yang diberikan di mesyuarat agung terawal yang diadakan selepas penggantungan itu.

4999 P.U. (A) 422.

(5) Penamatan anggota Lembaga yang digantung hendaklah berkuat kuasa dari tarikh penggantungannya.

(6) Jika penamatan mana-mana anggota Lembaga tidak disahkan oleh mesyuarat agung, koperasi hendaklah mengekalkan jawatan anggota itu dan apa-apa elaun yang sepatutnya kena dibayar kepada anggota itu selama tempoh penggantungannya hendaklah dibayar kepadanya dengan serta-merta.

Tempoh jawatan Jawatankuasa Audit Dalaman

22. (1) Tempoh jawatan setiap anggota Jawatankuasa Audit Dalaman ialah satu tahun dan boleh dilanjutkan oleh Lembaga pada setiap tahun.

(2) Apa-apa kekosongan dalam Jawatankuasa Audit Dalaman hendaklah diisikan oleh Lembaga dalam masa tiga puluh hari dari tarikh kekosongan itu dengan melantik mana-mana anggota yang layak.

Hilang kelayakan sebagai anggota Jawatankuasa Audit Dalaman

23. Mana-mana orang hilang kelayakan daripada menjadi anggota Jawatankuasa Audit Dalaman yang ditubuhkan menurut seksyen 42a Akta, jika dia—

(a) telah disabitkan atas kesalahan di bawah Akta;

(b) telah ditamatkan sebagai pegawai koperasi;

(c) menjadi anggota Lembaga koperasi; atau

(d) mempunyai apa-apa hutang tertunggak yang melebihi enam bulan kepada mana-mana koperasi atau institusi perbankan.

bahagian VI

HARTA DAN KUMPULAN WANG KoPERASI

Penerbitan bon atau debentur

24. Penerbitan bon atau debentur oleh koperasi adalah tertakluk kepada syarat-syarat yang ditentukan oleh Suruhanjaya.

Syer tidak boleh disandarkan sebagai cagaran

25. Syer anggota koperasi tidak boleh disandarkan kepada koperasi itu oleh anggotanya sebagai cagaran bagi suatu pinjaman.

5000P.U. (A) 422.

Pemindahan syer

26. Mana-mana anggota boleh memindahkan syernya kepada anggota yang lain yang melebihi sumbangan minimum yang dinyatakan dalam undang-undang kecil koperasi, dengan syarat bahawa pemindahan itu tidak berkuat kuasa sehingga borang pemindahan ditandatangani oleh anggota yang lain itu dan didaftarkan oleh koperasi itu.

Pembayaran syer atau yuran daripada Kumpulan Wang Rizab Statutori

27. Suatu koperasi boleh membuat pembayaran kepada anggotanya daripada Kumpulan Wang Rizab Statutori bagi syer atau yuran yang dikeluarkan oleh anggota, dan hendaklah memastikan bahawa pada setiap masa baki dalam kumpulan wang itu tidak kurang daripada lima belas peratus daripada jumlah syer dan yuran koperasi itu.

Penerbitan syer bonus

28. Suatu koperasi boleh, dengan kelulusan bertulis Suruhanjaya, dalam mesyuarat agungnya, mengisytiharkan dan menerbitkan syer bonus di bawah seksyen 55 Akta—

(a) kepada anggota yang namanya terdapat dalam daftar anggota pada tarikh pengisytiharan syer bonus itu; dan

(b) berdasarkan syer yang dipegang oleh setiap anggota seperti pada dua belas bulan sebelum tarikh pengisytiharan syer bonus itu.

bahagian VII

AKAUN DAN AUDIT

Pelantikan dan tanggungjawab juruaudit

29. (1) Suatu koperasi yang bercadang untuk mengambil perkhidmatan seorang juruaudit di bawah subseksyen 60(1) Akta hendaklah memastikan bahawa—

(a) juruaudit itu diluluskan oleh mesyuarat agung tahunan; dan

(b) suatu surat cara pelantikan yang sepatutnya disempurnakan yang menyatakan tempoh pelantikan itu, fi audit yang boleh dikenakan, ruang lingkup pengauditan dan apa-apa perkara lain yang berkaitan.

(2) Koperasi hendaklah memberitahu Suruhanjaya mengenai pelantikan juruaudit itu dengan mengemukakan kepada Suruhanjaya suatu salinan surat cara pelantikan yang disebut dalam perenggan 1(b).

(3) Koperasi hendaklah menyediakan suatu senarai buku dan dokumen yang telah diserahkan kepada juruaudit dan dibawa keluar dari premis koperasi itu, yang suatu salinan senarai itu, yang di atasnya juruaudit mengaku penerimaannya, hendaklah disimpan oleh koperasi.

5001 P.U. (A) 422.

(4) Suruhanjaya hendaklah pada setiap masa mempunyai akses kepada kertas kerja pengauditan juruaudit itu.

(5) Jika koperasi gagal mengemukakan kepada juruaudit penyata kewangan yang dikehendaki bagi maksud pengauditan dalam tempoh lima belas hari selepas tamat tempoh yang dinyatakan dalam subseksyen 58(3) Akta, juruaudit hendaklah melaporkan perkara itu kepada Suruhanjaya.

(6) Juruaudit hendaklah menyelesaikan pengauditan koperasi dalam tempoh dua bulan selepas menerima penyata kewangan berserta dengan apa-apa dokumen lain koperasi itu yang dikehendaki bagi maksud pengauditan.

(7) Juruaudit hendaklah, selepas selesai pengauditan itu dalam tempoh yang dinyatakan dalam subperaturan (6), mengemukakan kepada Suruhanjaya laporan pengurusan juruaudit berkenaan dengan koperasi itu.

Obligasi juruaudit

30. Seseorang juruaudit hendaklah pada setiap masa mempunyai akses kepada rekod perakaunan dan rekod lain, termasuk daftar, koperasi dan boleh menghendaki—

(a) pada masa mengaudit, kehadiran mana-mana pegawai atau bekas pegawai, ejen, pekhidmat atau anggota koperasi yang dia mempunyai sebab untuk mempercayai boleh memberikan maklumat material berkaitan dengan apa-apa transaksi koperasi itu atau pengurusan hal-ehwal dan urusannya; dan

(b) pengemukaan apa-apa buku atau dokumen yang berhubungan dengan hal-ehwal dan urusan koperasi, atau apa-apa wang tunai atau sekuriti yang dipunyai oleh koperasi itu, oleh mana-mana pegawai atau bekas pegawai, ejen, pekhidmat atau anggota koperasi yang memiliki buku, dokumen, wang tunai atau sekuriti itu di mana-mana tempat dan pada bila-bila masa yang dinyatakan olehnya.

Buku, akaun dan penyata kewangan

31. (1) Menurut seksyen 58 Akta, suatu koperasi hendaklah menyediakan penyata kewangan dalam bentuk yang ditentukan oleh Suruhanjaya.

(2) Suatu senarai terperinci mengenai butir-butir perbelanjaan Lembaga dan pembayaran kepada anggota individu Lembaga hendaklah dimasukkan dalam nota kepada akaun untung rugi koperasi itu.

(3) Rekod yang disebut dalam subseksyen 58(1) Akta hendaklah disimpan oleh koperasi selama tempoh enam tahun selepas tarikh selesai pengauditan itu.

5002P.U. (A) 422.

Pengemukaan maklumat dan dokumen tambahan

32. Menurut subseksyen 59(2) Akta, Suruhanjaya boleh, bagi membolehkan Suruhanjaya membuat pemerhatian yang sepatutnya mengenai akaun yang diaudit dengan sewajarnya dan kunci kira-kira koperasi dan subsidiarinya, jika ada, menghendaki juruaudit koperasi dan koperasi untuk mengemukakan kepadanya maklumat dan dokumen tambahan.

bahagian VIII

PERTIKAIAN

Rujukan pertikaian

33. (1) Sesuatu pertikaian di bawah subseksyen 82(1) Akta boleh dirujuk kepada Suruhanjaya oleh mana-mana pihak kepada pertikaian itu dalam borang yang dinyatakan dalam Jadual Kelima.

(2) Tiap-tiap rujukan pertikaian di bawah subperaturan (1) hendaklah disertai dengan fi bagi penyelesaian pertikaian yang ditetapkan dalam Peraturan-Peraturan Koperasi (fi) 2010.

(3) Jika suatu pertikaian melibatkan sejumlah wang yang kena dibayar oleh seseorang anggota Lembaga kepada koperasi, rujukan boleh dibuat oleh mana-mana anggota koperasi itu mengikut subperaturan (1).

(4) Jika, menurut perenggan 82(3)(b) Akta, Suruhanjaya memutuskan untuk merujukkan suatu pertikaian kepada seorang penimbang tara, Suruhanjaya boleh merujuk pertikaian itu kepada—

(a) seorang penimbang tara tunggal yang dilantik oleh Suruhanjaya; atau

(b) tiga orang penimbang tara yang dilantik seperti yang berikut:

(i) setiap pihak kepada pertikaian itu hendaklah menamakan seorang penimbang tara dalam tempoh lima belas hari dari tarikh pemberitahuan untuk berbuat sedemikian oleh Suruhanjaya; dan

(ii) Suruhanjaya hendaklah menamakan penimbang tara ketiga yang hendaklah juga menjadi Pengerusi.

(5) Bagi maksud subperenggan (4)(b)(i), jika mana-mana pihak kepada pertikaian tidak menamakan seorang penimbang tara dalam tempoh lima belas hari dari tarikh pemberitahuan untuk berbuat sedemikian, Suruhanjaya boleh dengan sendirinya membuat penamaan. (6) Segala pertikaian, selain pertikaian yang dinyatakan dalam subseksyen 82(1) dan (2) Akta, hendaklah dirujuk kepada mesyuarat agung koperasi untuk penyelesaian.

5003 P.U. (A) 422.

(7) Apa-apa persoalan tentang sama ada pertikaian tersebut termasuk dalam pengertian subseksyen 82(1) dan (2) Akta hendaklah ditentukan oleh Suruhanjaya dan keputusannya adalah muktamad.

bahagian IX

PERGABUNGAN

Pergabungan sukarela antara koperasi

34. (1) Tiap-tiap koperasi yang bercadang untuk bergabung dengan koperasi lain hendaklah berunding dengan Suruhanjaya untuk menentukan kemungkinan atau sebaliknya pergabungan tersebut.

(2) Tiap-tiap koperasi yang bercadang untuk bergabung hendaklah menerima pakai suatu ketetapan yang dibuat di mesyuarat agung yang mempersetujui pergabungan itu dan tarikh kuat kuasa pergabungan sedemikian.

(3) Tiap-tiap anggota koperasi hendaklah dimaklumkan tentang ketetapan yang dibuat di bawah subperaturan (2), dan hendaklah diminta untuk menyatakan secara bertulis persetujuannya atau sebaliknya kepada cadangan pergabungan itu dan pemindahan aset dan liabilitinya dalam koperasi kepada koperasi gabungan yang dicadangkan itu dalam borang yang dinyatakan dalam Jadual Keenam.

(4) Sekurang-kurangnya tiga perempat daripada jumlah keanggotaan koperasi seperti pada tarikh ketetapan dibuat di bawah subperaturan (2) hendaklah mempersetujui pergabungan itu dan—

(a) bahawa koperasi itu menjadi suatu koperasi yang baru yang pendaftarannya dibuat menurut peraturan 3; atau

(b) bahawa pendaftaran koperasi itu dibatalkan menurut perenggan 71(1)(b) Akta.

(5) Walau apa pun pembatalan pendaftaran koperasi di bawah perenggan (4)(b), koperasi itu hendaklah terus menunaikan kewajipannya dalam menyelesaikan proses pergabungan yang belum diselesaikan pada tarikh pergabungan itu.

(6) Bagi maksud pergabungan, aset anggota hendaklah termasuk—

(a) syer atau yuran;

(b) baki keuntungan yang belum dibahagikan pada hari sebelum tarikh pergabungan itu;

(c) wang dalam mana-mana kumpulan wang rizab dan akaun rizab modal; dan

(d) wang dalam simpanan khas, deposit dan pinjaman.

5004P.U. (A) 422.

(7) Semua penghutang, penjamin dan penggerenti hendaklah dimaklumkan mengenai ketetapan untuk bergabung dan hendaklah diminta untuk menyatakan secara bertulis mengenai persetujuan mereka atau sebaliknya terhadap pemindahan liabiliti mereka dalam koperasi itu kepada koperasi gabungan.

(8) Jika penjamin dan penggerenti membantah pemindahan liabiliti mereka, penghutang hendaklah mendapatkan penjamin dan penggerenti baru sebelum tarikh pergabungan yang dinyatakan dalam subperaturan (2).

(9) Jika seorang penghutang membantah pemindahan liabilitinya kepada koperasi gabungan, penghutang itu hendaklah menyelesaikan semua hutangnya kepada koperasi dalam tempoh yang munasabah sebelum tarikh pergabungan yang dinyatakan dalam subperaturan (2).

(10) Semua pemiutang hendaklah dimaklumkan mengenai cadangan pergabungan itu dan hendaklah diminta untuk menyatakan secara bertulis persetujuan mereka atau sebaliknya terhadap pemindahan liabiliti koperasi, yang kena dibayar kepada mereka, kepada koperasi gabungan itu.

(11) Jika bantahan dibangkitkan menurut subperaturan (10), suatu senarai pemiutang yang membantah itu dan amaun yang kena dibayar kepada mereka hendaklah disediakan.

(12) Akaun semua koperasi yang terlibat dalam pergabungan itu hendaklah ditutup sehari sebelum tarikh kuat kuasa pergabungan itu dan akaun ini hendaklah diaudit dengan sewajarnya dalam tempoh tidak melebihi enam bulan dari tarikh pergabungan itu.

(13) Walau apa pun subperaturan (12), Suruhanjaya boleh, atas permohonan mana-mana koperasi yang terlibat dalam pergabungan itu, melanjutkan tempoh itu kepada apa-apa tempoh lain yang difikirkannya patut.

(14) Segala aset dan liabiliti hendaklah dipindahkan kepada koperasi gabungan pada tarikh pergabungan, tetapi sebelum aset dan liabiliti itu dipindahkan, pengumpukan hendaklah dibuat bagi pembayaran balik kesemua wang yang kena dibayar kepada pemiutang dan anggota yang menentang selepas ditolak apa-apa wang yang kena dibayar daripada mereka kepada koperasi.

(15) Apa-apa perbezaan dalam nilai sebagaimana yang ditunjukkan dalam akaun yang diaudit dengan sewajarnya di bawah subperaturan (12) dan aset dan liabiliti yang dipindahkan pada tarikh pergabungan itu hendaklah diambil kira dan pelarasan selanjutnya hendaklah dibuat dengan sewajarnya oleh koperasi gabungan itu.

(16) Pembayaran balik wang yang kena dibayar kepada anggota yang menentang tidaklah termasuk syer bonus hasil daripada apa-apa penilaian semula aset tetap koperasi itu, dan syer bonus itu hendaklah dipindahkan kepada koperasi gabungan dan hendaklah dipegang sebagai amanah bagi pihak anggota yang menentang sehingga syer bonus itu dipindahkan kepada anggota koperasi gabungan itu.

5005 P.U. (A) 422.

(17) Syer bonus yang dipegang sebagai amanah di bawah subperaturan (16) adalah layak bagi apa-apa dividen yang diisytiharkan dan boleh dibayar oleh koperasi gabungan itu.

(18) Koperasi gabungan itu hendaklah disifatkan telah mengambil alih aset, hak dan liabiliti koperasi-koperasi yang bergabung pada tarikh pergabungan itu.

bahagian X

AKAUN PELIKUIDASIAN KoPERASI DAN KUMPULAN WANG PUSAT KoPERASI

Akaun Pelikuidasian Koperasi

35. (1) Wang dalam Akaun Pelikuidasian Koperasi yang dipegang menurut subseksyen 75(8) Akta boleh didepositkan atau dilaburkan oleh Suruhanjaya menurut seksyen 37 Akta Suruhanjaya Koperasi Malaysia 2007 [Akta 665]—

(a) dalam mana-mana institusi perbankan di Malaysia; atau

(b) dalam mana-mana sekuriti yang diterbitkan oleh Kerajaan Malaysia, Bank Negara Malaysia atau Kerajaan mana-mana Negeri.

(2) Pendapatan bersih yang dihasilkan daripada deposit atau pelaburan di bawah subperaturan (1) hendaklah dikreditkan kepada Kumpulan Wang Pusat Koperasi.

(3) Suruhanjaya hendaklah menyenggarakan akaun dan rekod lain berkenaan dengan pengendalian Akaun Pelikuidasian Koperasi dan hendaklah menyediakan penyata akaun berkenaan dengan setiap tahun kewangan.

(4) Bagi maksud subperaturan (3), tahun kewangan Akaun Pelikuidasian Koperasi hendaklah bermula pada 1 Januari dan berakhir pada 31 Disember dalam tahun kalendar yang sama.

(5) Akaun Pelikuidasian Koperasi hendaklah diaudit pada setiap tahun oleh Ketua Audit Negara atau seorang juruaudit yang dilantik oleh Suruhanjaya.

Kumpulan Wang Pusat Koperasi

36. (1) Wang dalam Kumpulan Wang Pusat Koperasi yang dipegang menurut subseksyen 75(8) Akta boleh didepositkan atau dilaburkan oleh Suruhanjaya menurut seksyen 37 Akta Suruhanjaya Koperasi Malaysia 2007—

(a) dalam mana-mana institusi perbankan di Malaysia; atau

(b) dalam mana-mana sekuriti yang diterbitkan oleh Kerajaan Malaysia, Bank Negara Malaysia atau Kerajaan mana-mana Negeri.

5006P.U. (A) 422.

(2) Suruhanjaya boleh menggunakan Kumpulan Wang Pusat Koperasi dan apa-apa pendapatan daripada deposit atau pelaburan di bawah subperaturan (1)—

(a) untuk membeli tanah dan bangunan; dan

(b) bagi faedah dan pembangunan pergerakan koperasi.

(3) Semua pembayaran yang dibuat daripada Kumpulan Wang Pusat Koperasi hendaklah melalui baucar yang diperakui oleh Suruhanjaya atau pegawai atau pekerja Suruhanjaya yang diberi kuasa oleh Suruhanjaya.

(4) Akaun Kumpulan Wang Pusat Koperasi hendaklah pada setiap masa berbaki kredit.

(5) Suruhanjaya hendaklah menyenggarakan akaun yang sepatutnya dan rekod lain berkenaan dengan pengendalian Kumpulan Wang Pusat Koperasi dan hendaklah menyediakan penyata akaun berkenaan dengan setiap tahun kewangan.

(6) Bagi maksud subperaturan (5), tahun kewangan Kumpulan Wang Pusat Koperasi hendaklah bermula pada 1 Januari dan berakhir pada 31 Disember dalam tahun kalendar yang sama.

(7) Akaun Kumpulan Wang Pusat Koperasi hendaklah diaudit pada setiap tahun oleh Ketua Audit Negara atau seorang juruaudit yang dilantik oleh Suruhanjaya.

bahagian XI

PELBAGAI

Laporan oleh orang yang dilantik untuk mewakili koperasi

37. (1) Mana-mana orang yang telah dilantik untuk mewakili koperasi dalam mana-mana mesyuarat, seminar atau forum lain, sama ada di dalam atau di luar negara, yang baginya perbelanjaan ditanggung oleh koperasi, hendaklah mengemukakan suatu laporan ringkas mengenai mesyuarat, seminar atau forum lain itu yang telah dihadirinya kepada mesyuarat agung tahunan koperasi.

(2) Jika orang itu gagal mengemukakan laporan itu, dia hendaklah membayar balik segala perbelanjaan yang ditanggung oleh koperasi berkenaan dengan kehadirannya di mesyuarat, seminar atau forum lain itu, dan koperasi boleh mendapat balik segala perbelanjaan itu daripadanya seolah-olah ia merupakan suatu hutang yang kena dibayar olehnya kepada koperasi.

Masa bagi menyerah simpan dokumen dan memberi maklumat

38. (1) Bagi maksud Akta dan Peraturan-Peraturan ini, tarikh penyerahsimpanan, pengemukaan atau pemberian dokumen atau maklumat ialah tarikh penerimaan dokumen atau maklumat itu oleh Suruhanjaya.

5007 P.U. (A) 422.

(2) Jika sesuatu dokumen atau maklumat dikehendaki supaya diserah simpan dengan, dikemukakan kepada atau diberikan kepada Suruhanjaya tetapi masa bagi dokumen atau maklumat itu diserah simpan, dikemukakan atau diberikan tidak dinyatakan, dokumen atau maklumat itu hendaklah diserah simpan, dikemukakan atau diberikan dalam masa satu bulan atau dalam apa-apa tempoh selanjutnya yang boleh dibenarkan oleh Suruhanjaya, dalam hal keadaan khas, selepas berlakunya keadaan yang kepadanya dokumen atau maklumat itu berkaitan.

Ketetapan koperasi yang tidak teratur, dsb.

39. Mana-mana ketetapan yang berkenaan dengan koperasi atau apa-apa tindakan pegawai koperasi atau Lembaga yang tidak termasuk dalam matlamat atau ruang lingkup koperasi itu sebagaimana yang ditafsirkan dalam undang-undang kecil koperasi itu adalah tidak sah, dan Suruhanjaya boleh mengarahkan supaya rekod mengenai ketetapan atau tindakan itu dipotong daripada rekod koperasi itu.

Rayuan

40. Melainkan jika diperuntukkan secara nyata dalam Akta, tiada rayuan boleh dikemukakan terhadap mana-mana perintah yang dibuat oleh Suruhanjaya dalam apa-apa perkara yang diperkatakan dalam Peraturan-Peraturan ini.

Pembatalan

41. Peraturan-Peraturan Koperasi 1995 [P.U. (A) 551/1994] (yang disebut “Peraturan-Peraturan yang dibatalkan”) dibatalkan.

Kecualian dan peralihan

42. (1) Semua perintah atau arahan yang dibuat menurut Peraturan-Peraturan yang dibatalkan sebelum tarikh permulaan kuat kuasa Peraturan-Peraturan ini hendaklah, pada dan selepas tarikh permulaan kuat kuasa Peraturan-Peraturan ini, disifatkan dibuat di bawah Peraturan-Peraturan ini dan hendaklah terus berkuat kuasa dan mempunyai kesan sehingga ia dipinda atau dibatalkan di bawah Peraturan-Peraturan ini.

(2) Semua permohonan, kelulusan atau keputusan yang belum selesai di bawah Peraturan-Peraturan yang dibatalkan sebelum tarikh permulaan kuat kuasa Peraturan-Peraturan ini, hendaklah pada dan selepas tarikh permulaan kuat kuasa Peraturan-Peraturan ini, terus diuruskan seolah-olah Peraturan-Peraturan ini belum diperbuat.

(3) Tertakluk kepada subseksyen 95(4) Akta, mana-mana daftar yang disimpan atau disenggarakan atau apa-apa kumpulan wang yang dipegang dan ditadbir menurut Peraturan-Peraturan yang dibatalkan hendaklah disifatkan menjadi sebahagian daripada daftar atau kumpulan wang yang bersamaan di bawah Peraturan-Peraturan ini.

5008P.U. (A) 422.

JaDual PertaMa

AKTA KoPERASI 1993

Peraturan-Peraturan koPerasi 2010[Subperaturan 3(1)]

PERMoHoNAN BAGI PENDAfTARAN KoPERASI

Di bawah seksyen 6 Akta Koperasi 1993, kami yang bertandatangan di bawah, memohon supaya koperasi kami didaftarkan sebagai koperasi dengan liabiliti terhad di bawahnama........................................................................................................................................................................................................................................................................................................Koperasi Terhad dan mempunyai alamat berdaftar seperti yang berikut:................................................................................................................................................................................................................................................................................................................

Kami dengan ini juga mengemukakan tiga salinan undang-undang kecil yang diterima pakai di mesyuarat agung permulaan kami yang padanya koperasi ini dibentuk, yang ditandatangani dengan sewajarnya bagi pendaftaran dan satu salinan minit mesyuarat agung permulaan itu.

SENARAI PEMOHON

Bil. Namapenuh

No. KadPengenalan

Umur Pekerjaan Alamatrumah

Tandatangan catatan

5009 P.U. (A) 422.

JaDual keDua

[Perenggan 7(2)(a)]

KUoRUM BAGI PINDAAN UNDANG-UNDANG KEcIL KoPERASI

JumlahKeanggotaan

Koperasi

Kuorum

SebahagiandaripadaJumlah

Keanggotaan

Bil. Anggotayang hadir

1,000 dan ke bawah 1/3 atau 150

1,001 hingga 3,000 1/4 atau 300

3,001 hingga 6,000 1/6 atau 500

6,001 dan ke atas 1/8 atau 800

JaDual ketiga

AKTA KoPERASI 1993


PERMoHoNAN BAGI PENDAfTARAN UNDANG-UNDANG KEcIL KoPERASIYANG DIPINDA

Di bawah seksyen 18 Akta Koperasi 1993, kami, yang bertandatangan, memohon supaya pindaan kepada undang-undang kecil koperasi kami didaftarkan, yang bagi maksud itu kami dengan ini mengemukakan tiga salinan pindaan kepada undang-undang kecil yang ditandatangani dengan sewajarnya. Kami juga mengemukakan satu salinan ketetapan mesyuarat agung yang meluluskan pindaan itu yang diperakui dengan sewajarnya.

Butir-butir mesyuarat agung yang meluluskan pindaan adalah seperti yang berikut:

(a) tarikh mesyuarat agung: ............................................................................................... ;

(b) bilangan hari notis yang diberikan untuk memanggil mesyuarat agung: ..................................................................................................................................... ;

(c) jumlah bilangan *anggota/perwakilan dalam koperasi seperti pada tarikh mesyuarat agung: ..................................................................................................................................... ;

(d) bilangan *anggota/perwakilan yang hadir di mesyuarat agung: ..................................................................................................................................... ;

(e) bilangan *anggota/perwakilan yang mengundi untuk menyokong pindaan: ..................................................................................................................................... ;

...................................... ...................................... ...................................... (Pengerusi) (Anggota Lembaga) (Anggota Lembaga)

* Potong mana-mana yang tidak berkenaan

5010P.U. (A) 422.

JaDual keeMPat

[Perenggan 15(1)(a)]

KUoRUM BAGI MESYUARAT AGUNG TAHUNAN DANMESYUARAT AGUNG KHAS KoPERASI

JumlahKeanggotaan

Koperasi

Kuorum

Sebahagiandaripada Jumlah

Keanggotaan

Bil. Anggotayang hadir

15 hingga 50 — atau 15

51 hingga 1,000 1/3 atau 150

1,001 hingga 3,000 1/4 atau 250

3,001 hingga 6,000 1/8 atau 500

6,001 dan ke atas 1/12 atau 650

JaDual keliMa

AKTA KoPERASI 1993


RUJUKAN PERTIKAIAN KEPADA SURUHANJAYA KoPERASI MALAYSIA

Di bawah : Seksyen 82 Akta Koperasi 1993; danPeraturan 33 Peraturan-Peraturan Koperasi 2010

Kepada : Pengerusi EksekutifSuruhanjaya Koperasi Malaysia

Tarikh : ..................................................................................................................

Nama Koperasi : ..................................................................................................................

Tuan,

Saya/Kami, sebagaimana yang dinyatakan di bawah, mengemukakan rujukan pertikaian dalam perenggan 2 borang ini:

ANTARA

(a) Nama :Alamat :Status dalam Koperasi :No. Keanggotaan (jika ada) :

5011 P.U. (A) 422.

(b) Nama :Alamat :Status dalam Koperasi :No. Keanggotaan (jika ada) :

(c) Nama :Alamat :Status dalam Koperasi :No. Keanggotaan (jika ada) :

DENGAN(d) Nama :

Alamat :Status dalam Koperasi :No. Keanggotaan (jika ada) :

(e) Nama :Alamat :Status dalam Koperasi :No. Keanggotaan (jika ada) :

(f) Nama :Alamat :Status dalam Koperasi :No. Keanggotaan (jika ada) :

2. Butir-butir pertikaian adalah seperti yang berikut: ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... (Sila tambah lampiran jika ruang tidak mencukupi)

3. Saya/Kami, yang bertandatangan di bawah, dengan ini merujuk pertikaian tersebut untuk pertimbangan dan keputusan tuan.

Yang benar,

………………………………..Nama:No. Kad Pengenalan:

...........................................................Nama:No. Kad Pengenalan:

...........................................................Nama:No. Kad Pengenalan:

5012P.U. (A) 422.

[UNTUK DIISI oLEH SURUHANJAYA]

Kepada................................................................................................................................................................................................................(Nama dan Alamat Pemohon)

Tuan/Puan,

Rujukan Pertikaian di bawah seksyen 82 Akta Koperasi 1993

Merujuk kepada permohonan rujukan pertikaian No. ....................................................................bertarikh ............................................

2. Suruhanjaya memutuskan rujukan pertikaian seperti yang berikut:

(a) Suruhanjaya memutuskan sendiri pertikaian

(b) Suruhanjaya merujuk pertikaian kepada seorang penimbang tara bagi diselesaikan

(c) Pemohon memfailkan pertikaian kepada Tribunal Koperasi

(d) Pemohon memfailkan pertikaian di mahkamah

Terima kasih.

“BERKHIDMAT UNTUK NEGARA”“cEMERLANG, GEMILANG, TERBILANG”

Yang benar,

(..................................................)bagi pihak Pengerusi EksekutifSuruhanjaya Koperasi Malaysia

JaDual keenaM

AKTA KoPERASI 1993


SURAT PERSETUJUAN/TENTANGAN KEPADA PERGABUNGAN KoPERASI

Saya,…………………………………………………No. Kad Pengenalan.........................................yang merupakan seorang anggota ……………………… Koperasi Terhad, dengan ini—

(i) * bersetuju bahawa koperasi saya, ......................................................................Koperasi Terhad, bergabung dengan .......................................................................................... Koperasi Terhad.

5013 P.U. (A) 422.

(ii) bersetuju untuk memindahkan semua aset dan liabiliti saya dalam koperasi sebagaimana yang diperuntukkan dalam peraturan 34 Peraturan-Peraturan Koperasi 2010;

(iii) bersetuju menjadi anggota koperasi gabungan;

(iv) * menentang pergabungan itu dan saya mengaku janji untuk menyelesaikan semua hutang dan liabiliti saya kepada koperasi sebelum tarikh pergabungan.

Tandatangan : ............................

No. Keanggotaan : ............................

Saksi (nama) : .................................

Tandatangan : .................................

No. Kad Pengenalan : .................................

No. Keanggotaan : .................................

Alamat : .................................

.................................

Tarikh : .................................

* Potong mana-mana yang tidak berkenaanNota: Jika (i) dipotong, (ii) dan (iii) hendaklah dipotong

Dibuat 25 November 2010[SKM.IP.(AM): 7955(12); PN(PU2)527/XV]

Dato’ Mangsor bin saaD Pengerusi Eksekutif Suruhanjaya Koperasi Malaysia

Diluluskan oleh

Dato’ sri isMail sabri bin Yaakob Menteri Perdagangan Dalam Negeri, Koperasi dan Kepenggunaan

5014P.U. (A) 422.

co-oPERATIVE SocIETIES AcT 1993

Co-oPerative soCieties regulations 2010

ARRANGEMENT of REGULATIoNS

Part I

PRELIMINARY

Regulation

1. citation and commencement

2. Interpretation

Part II

REGISTRATIoN

3. Application for registration

4. Additional information before registration

5. Registration

Part III

DUTIES AND oBLIGATIoNS of co-oPERATIVE SocIETIES

6. By-laws

7. Amendment of by-laws

8. Nominee

9. copies of book entries

Part IV

RIGHTS AND LIABILITIES of MEMBERS

10. Signing of declaration

11. Suspension and termination of members of co-operative society

12. Removal from membership

5015 P.U. (A) 422.

Part V

oRGANIZATIoN AND MANAGEMENT of co-oPERATIVE SocIETIES

Regulation

13. Inaugural general meeting

14. functions of annual general meeting and special general meeting

15. Quorum for annual general meeting and special general meeting

16. Annual budget

17. Business of regional or area general meeting

18. Appointment and tenure of office of members of Board

19. Particulars of members of Board

20. Members of Board to indemnify loss

21. Suspension and termination of members of Board

22. Tenure of office of Internal Audit committee

23. Disqualification of members of Internal Audit committee

Part VI

PRoPERTY AND fUNDS of co-oPERATIVE SocIETY

24. Issuance of bonds or debentures

25. Shares not to be hypothecated as security

26. Transfer of shares

27. Payment of shares or subscriptions from Statutory Reserve fund

28. Issuance of bonus shares

Part VII

AccoUNTS AND AUDIT

29. Appointment and responsibilities of auditor

30. obligation of auditor

31. Books, accounts and financial statements

32. Submission of additional information and documents

Part VIII

DISPUTES

33. Reference of disputes

5016P.U. (A) 422.

Part IX

AMALGAMATIoN

Regulation

34. Voluntary amalgamation among co-operative societies

Part X

co-oPERATIVE LIQUIDATIoN AccoUNT ANDco-oPERATIVE cENTRAL fUND

35. co-operative Liquidation Account

36. co-operative central fund

Part XI

MIScELLANEoUS

37. Report by person appointed to represent co-operative society

38. Time for lodging of document and furnishing information

39. Irregular resolutions of co-operative society, etc.

40. Appeal

41. Revocation

42. Savings and transitional

first sCheDule

seConD sCheDule

thirD sCheDule

fourth sCheDule

fifth sCheDule

sixth sCheDule

5017 P.U. (A) 422.


Co-oPerative soCieties regulations 2010

in exercise of the powers conferred by section 86 of the co-operative Societies Act 1993 [Act 502], the commission, with the approval of the Minister, makes the following regulations:

Part I

PRELIMINARY


1. (1) These regulations may be cited as the Co-operative Societies Regulations 2010.

(2) These Regulations come into operation on 1 January 2011.

Interpretation


“audited account” includes a financial statement, and the report of the Board and the auditor’s report under subsection 59(1) of the Act;

“banking institution” means any bank, finance company or merchant bank licensed under the Banking and financial Institutions Act 1989 [Act 372], any Islamic bank licensed under the Islamic Banking Act 1983 [Act 276] or any development financial institution prescribed under the Development financial Institutions Act 2002 [Act 618];

“financial statement” means trading and profit and loss accounts, an appropriation account, a balance sheet and any statement as determined by the commission.

Part II

REGISTRATIoN

Application for registration

3. (1) An application for the registration of a co-operative society shall be made to the commission in the form as specified in the first Schedule and shall be signed in accordance with subsection 6(1) of the Act.

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(2) Every application for registration shall be accompanied with—

(a) three copies of the proposed by-laws for the co-operative society signed by the applicant;

(b) one copy of the minutes of the inaugural general meeting signed in accordance with paragraph 6(2)(b) or (c) of the Act; and

(c) the fees for registration as prescribed in the co-operative Societies (fees) Regulations 2010 [P.U. (A) 131/2010].

(3) Where an application submitted under subregulation (1) is not in conformance with the Act or these Regulations, the commission may return the application to the applicant and direct any necessary alteration to be made to it within the period as specified by the commission.

Additional information before registration

4. The commission may in writing at any time after receiving the application for registration and before it is determined, require the applicant to provide additional information relating to the following matters:

(a) the economic interests of the prospective members if the proposed co-operative society is registered;

(b) the viability of the activities to be carried out by the proposed co-operative society;

(c) the sufficiency of capital for the commencement of operation of the proposed co-operative society; and

(d) the capability of persons in directing and managing the affairs of the proposed co-operative society in accordance with its proposed by-laws.

Registration

5. (1) After having given due consideration to the application for registration or the application as altered in pursuance of subregulation 3(3) and any additional information furnished in relation to such application, the commission shall—

(a) upon being satisfied that the applicant may be registered; and

(b) on receipt of the fees for registration as prescribed in the co-operative Societies (fees) Regulations 2010,

issue to the applicant a certificate of registration.

(2) Upon the registration of the co-operative society by the commission, all three copies of the by-laws of the co-operative society shall be signed and sealed by the commission, and one copy of the by-laws so signed and sealed shall be returned to the co-operative society together with the certificate of registration issued by the commission.

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Part III

DUTIES AND oBLIGATIoNS of co-oPERATIVE SocIETIES

By-laws

6. A co-operative society shall provide for the following matters in its by-laws:

(a) the name and registered address of the co-operative society;

(b) the area of operations of the co-operative society;

(c) the objects for which the co-operative society is established and the purposes to which its funds may be applied;

(d) the qualification required for membership in the co-operative society, the terms for admission of members and the mode of suspension and removal of members;

(e) the rights and liabilities of members;

(f) the manner in which the capital of the co-operative society may be raised;

(g) the mode of appointment, vacation of office, suspension, resignation and removal of officers of the co-operative society, other than members of the Board, and the duties and powers of such officers;

(h) the mode of summoning and conducting of meetings and the rights of voting;

(i) the general conduct of the business of the co-operative society;

(j) the distribution of audited net profits of the co-operative society;

(k) the authorization of an officer of the co-operative society to sign documents on behalf of the co-operative society;

(l) the manner of receiving and withdrawal of shares or subscription of members; and

(m) the mode and percentage of payment made by the fund created from the distribution of audited net profits for the welfare of its members and the community.

Amendment of by-laws

7. (1) A co-operative society may, after its registration, amend its by-laws in the following manner:

(a) every amendment shall be made in accordance with a resolution passed by a vote of majority at a general meeting of the co-operative society;

(b) a notice of not less than fifteen days before the general meeting shall be given to its members or delegates; and

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(c) not less than two-thirds of the total number of members or delegates of the co-operative society, or both, as the case may be, shall be present at the general meeting.

(2) Notwithstanding subregulation (1), the commission may, by order in writing, declare that—

(a) in the case of a primary co-operative society where the general meeting is attended by individual members, the quorum for amendment of by-laws shall be as specified in the Second Schedule, whichever is less; or

(b) in the case of a co-operative society where the general meeting is attended by delegates, the quorum for amendment of by-laws shall be one-third of the total number of delegates of the co-operative society, or five hundred delegates, whichever is less, present at the general meeting.

(3) No by-laws shall be amended under subregulation (2) unless two-thirds of the members or delegates present at the general meeting vote in favour to pass a resolution of the proposal.

(4) The co-operative society shall submit an application for the registration of amendments to its by-laws in the form as specified in the Third Schedule within three months from the date of the general meeting which passed the amendments, and such application shall be accompanied with—

(a) three copies of the amendments to the by-laws;

(b) one copy of the resolution of the general meeting passing such amendments; and

(c) the fees for registration as prescribed in the co-operative Societies (fees) Regulations 2010.

(5) If the commission approves the application made under subregulation (4), it shall register the amendment to the by-laws and return to the co-operative society one copy of the amendment certified by the commission together with a certificate of registration of the amendment to the by-laws.

Nominee

8. (1) Every co-operative society shall keep a Register of Nominees. (2) The nominee may become a member of the co-operative society if he is admitted in accordance with the by-laws of that co-operative society.

(3) Any non-Muslim member of a co-operative society may, in writing, in the presence of at least two witnesses attesting the same or by a declaration duly made, nominate any person to whom his share, return or interest or the value of such share, return or interest or any money referred to in section 24 of the Act that may be due to him may, upon the death of such member, be paid or transferred in accordance with the said section, and may in a similar manner, from time to time, revoke or vary such nomination.

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(4) Unless the by-laws of the co-operative society provide for some other mode of calculation, the value of the member’s share, return or interest paid to the nominee under subregulation (3) shall, subject to the last audited account for such co-operative society, be represented by the sum actually paid by the member to acquire such share, return or interest.

(5) If the nominee is a child, the receipt given by him or his guardian for any money paid to that child by the co-operative society shall be a sufficient discharge of the liability of the co-operative society in respect of that money.

Copies of book entries

9. for the purposes of section 16 of the Act, a copy of any entry in a book of a co-operative society may be certified by a declaration dated and subscribed by the chairman, secretary or any person empowered by the Board of the co-operative society, and shall be a true copy of such entry.

Part IV

RIGHTS AND LIABILITIES of MEMBERS

Signing of declaration

10. (1) Before a person is admitted to the membership of a co-operative society, he shall sign a declaration that he will be bound by the existing by-laws of the co-operative society and any amendments to such by-laws during the period of his membership.

(2) A person who is already a member by reason of his having joined in the application for the registration of the co-operative society and who has signed the minutes of the inaugural general meeting shall be required to sign a similar declaration as mentioned in subregulation (1).

Suspension and termination of members of co-operative society

11. (1) The Board may suspend any member of the co-operative society if the majority of members of the Board are satisfied that the member has acted in a manner prejudicial to the interests of the co-operative society or co-operative society movement.

(2) No member of the co-operative society may be suspended unless he has been given an opportunity to be heard in the general meeting.

(3) A member who is suspended under subregulation (1) shall, with effect from the date of suspension, cease to exercise all his rights in the co-operative society and shall not be entitled to receive any benefits during the period of suspension.

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(4) Any suspension of membership under subregulation (1) shall be subject to the confirmation of the majority of members at the earliest general meeting held after the suspension.

(5) The confirmation of suspension of membership of that member by the general meeting under subregulation (4) shall be deemed to have effect from the date of suspension of the member.

(6) Upon confirmation of the suspension of membership by the general meeting, the membership of such member shall be terminated with effect from the date of the general meeting.

(7) If the suspension of the member under subregulation (1) is not confirmed by the general meeting, the co-operative society shall retain the position of the member, and any benefits that ought to be received by the member during the period of his suspension shall be paid to him immediately.

Removal from membership

12. A co-operative society shall remove from its membership any person whose admission as a member of the co-operative society is contrary to sections 26 and 27 of the Act.

Part V

oRGANIZATIoN AND MANAGEMENT of co-oPERATIVE SocIETIES

Inaugural general meeting

13. (1) In addition to section 38 of the Act, the inaugural general meeting shall discuss the following matters:

(a) to consider and approve the annual budget of the co-operative society;

(b) to approve the allowances given to members of the Board and remuneration paid to such members of the Board who are appointed as directors of its subsidiary, if any;

(c) to approve the appointment of a panel of not less than two auditors, being an auditor approved by the commission or an officer of the commission, to audit the accounts of the co-operative society;

(d) to consider and approve the scope and limit of investments financed by surplus funds of the co-operative society; and

(e) to determine the maximum limit of indebtedness of the co-operative society.

(2) The inaugural general meeting shall be attended by—

(a) at least fifty individual persons, for a primary co-operative society;

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(b) at least two primary co-operative societies, for a secondary co-operative society; and

(c) at least two secondary co-operative societies or at least one secondary co-operative society and one primary co-operative society, for a tertiary co-operative society.

Functions of annual general meeting and special general meeting

14. (1) The functions of the annual general meeting of a co-operative society shall include the following:

(a) to confirm the minutes of the previous annual general meeting and any intervening special general meeting;

(b) to present the reports of the Board and the Internal Audit committee;

(c) to consider and approve the audited accounts of the co-operative society and its subsidiary, if any, including the report of the Board under paragraph 59(1)(c) of the Act and the report of the auditor, and the distribution of the audited net profits, if any;

(d) to appoint members of the Board;

(e) to consider and approve the annual budget of the co-operative society for the following financial year;

(f) to present a report in respect of accepting deposits and loans from members and non-members;

(g) to approve allowances to be given to members of the Board, and remuneration to be paid to such members of the Board who are appointed as directors of its subsidiary, if any;

(h) to approve the appointment of a panel of not less than two auditors, being an auditor approved by the commission or an officer of the commission, to audit the accounts of the co-operative society;

(i) to consider and approve the scope and limit of investments of surplus funds of the co-operative society in accordance with section 54 of the Act;

(j) to consider and approve the instruments of the saving scheme, deposits or borrowings, if any;

(k) to determine the maximum limit of indebtedness of the co-operative society;

(l) to appoint a committee comprising of six members or delegates and four members of the Board, to verify the draft minutes of the annual general meeting, if any;

(m) to declare or issue bonus shares, if any;

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(n) to hear, consider or decide on any proposal or other business matters of the co-operative society of which a notice has been given to the co-operative society of not less than seven days before the meeting is convened;

(o) to consider and approve any proposed amendment to the by-laws of the co-operative society;

(p) to hear and decide on any complaint brought by any member of the co-operative society who is aggrieved by the decision of the Board, of which a notice of not less than seven days before the meeting is convened has been given to the co-operative society; and

(q) to consider and approve any report required to be submitted in accordance with these Regulations.

(2) Notwithstanding subregulation (1), the functions as set out in paragraphs (1)(g), (h), (i), (j), (k), (l), (m), (n), (o), (p) and (q) may be decided in the special general meeting convened under subsection 40(1) of the Act.

(3) Notwithstanding subregulation (1), the functions as set out in that subregulation may be decided in the special general meeting convened by the commission under subsection 40(2) of the Act.

Quorum for annual general meeting and special general meeting

15. (1) The quorum for an annual general meeting and special general meeting of a co-operative society convened for any purpose, other than to amend the by-laws of the co-operative society, are as follows:

(a) in the case of a primary co-operative society attended by individual members, the quorum shall be as specified in the fourth Schedule, whichever is less; or

(b) in the case of a co-operative society attended by delegates, the quorum shall be not less than one-third of the total number of delegates of the co-operative society, who are present at the meeting.

(2) An annual general meeting that cannot proceed for want of quorum on the appointed date shall, if summoned pursuant to subsection 39(1) of the Act, be postponed to another date that is not less than fourteen days but not more than thirty days from the appointed date.

(3) A special general meeting that cannot proceed for want of quorum on the appointed date shall—

(a) if convened by the Board, or on the requisition of the members or delegates pursuant to subsection 40(1) of the Act, be cancelled; or

(b) if summoned by the commission pursuant to subsection 40(2) of the Act, be postponed to another date that is not less than fourteen days but not more than thirty days from the appointed date.

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(4) Notwithstanding subregulation (1), for the purposes of subregulation (2) and paragraph (3)(b)—

(a) any number of members or delegates, which is not less than twice the number of members of the Board, who are present at the meeting on that other date shall be deemed to constitute a quorum;

(b) the notice of the postponement of the annual general meeting or special general meeting, as the case may be, shall be posted to all members or delegates within seven days from the appointed date;

(c) the matters proposed to be discussed on the appointed date at the annual general meeting or special general meeting which is postponed shall be discussed at the meeting which is held on that other date; and

(d) the decision made at the annual general meeting or special general meeting held on that other date by a vote of two-thirds of the members or delegates present at the meeting and eligible to vote shall be accepted.

(5) Notwithstanding paragraph (1)(a), the commission may, by order in writing and on the application of a primary co-operative society which is not subject to paragraph 37(a) of the Act, determine that the quorum for the special general meeting of that primary co-operative society convened for any purpose, other than to amend the by-laws, shall be not less than one-twentieth of the total number of members of the primary co-operative society.

Annual budget

16. (1) Every co-operative society shall prepare an annual budget for the following financial year in such form which indicates clearly all items of income and expenditure and shall be submitted for the approval of the annual general meeting.

(2) The expenditure of a co-operative society during that financial year shall not exceed five per centum of the amount provided for in the annual budget prepared under subregulation (1), except with the approval of the annual general meeting.

Business of regional or area general meeting

17. (1) A regional or area general meeting of a co-operative society shall be held not later than two months before the annual general meeting of the co-operative society and shall table the following:

(a) audited accounts or draft accounts of the co-operative society;

(b) the annual budget to be tabled at the annual general meeting of the co-operative society;

(c) the proposed amendments to the by-laws of the co-operative society, if any;

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(d) the election of delegates to the annual general meeting of the co-operative society; and

(e) subject to subregulation (2), the proposals from the Board and members of the co-operative society.

(2) Any proposal from the Board and members of the co-operative society for the purposes of tabling such proposal at the regional or area general meeting shall be submitted to the co-operative society not less than seven days before the meeting is convened.

(3) The co-operative society shall provide sufficient documents pertaining to the matters stated in subregulation (1) and circulate them to the members attending the regional or area general meeting.

(4) The quorum for a regional or area general meeting of a co-operative society shall be as provided in the by-laws.

(5) The election of delegates at the regional or area general meeting of a co-operative society shall be valid for two years from the date of the election of the delegates.

Appointment and tenure of office of members of Board

18. (1) In determining whether a person is fit and proper to be appointed as a member of the Board, the following criteria shall be taken into consideration:

(a) his diligence, competence and soundness of judgment; and

(b) his reputation, character, integrity and honesty.

(2) Subject to subregulation (3), the tenure of office of members of the Board shall be subject to the following:

(a) at least one-third of the members of the Board shall vacate their posts annually at the annual general meeting;

(b) the arrangement specified in paragraph (a) shall be repeated in rotation annually at the subsequent annual general meetings in respect of the other two-thirds of the members of the Board;

(c) the terms of appointment of the member of the Board if he vacates his office before the annual general meeting; and

(d) the rotation of vacation of office to be taken into consideration where the annual general meeting has not been held.

(3) Where a person is appointed as a member of the Board by the commission in pursuance of subparagraph 69(1)(iv)(B) of the Act, he shall not be subject to paragraphs (2)(a), (b) and (d).

(4) Any member who vacates his post under subregulation (2) is eligible to be reappointed.

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(5) Notwithstanding subregulation (2), the annual general meeting has the power to terminate the appointment of the whole or any member of the Board, other than a member of the Board who is appointed by the commission in pursuance of subparagraph 69(1)(iv)(B) of the Act, provided that a written proposal for such termination is received by the co-operative society at least seven days before the annual general meeting is convened.

(6) A member of the Board may vacate his post by giving a written notice addressed to the Board fourteen days prior to the intended date of resignation, and the Board may accept the resignation and fill any vacancy subject to the by-laws.

Particulars of members of Board

19. (1) The co-operative society shall lodge with the commission a list of members of the Board in accordance with paragraph 14(1)(a) of the Act containing relevant particulars as determined by the commission.

(2) Any changes to the particulars of members of the Board may be made, provided that a written notice is given by the co-operative society to the commission within fifteen days of such changes.

Members of Board to indemnify loss

20. A member of the Board of a co-operative society shall indemnify the co-operative society for any loss incurred by the co-operative society as a result of any transaction executed by him without the authority of the Board.

Suspension and termination of members of Board

21. (1) The Board may suspend any member of the Board, where a majority of the members of the Board are satisfied that such member has acted in a manner prejudicial to the interest of the co-operative society.

(2) No member of the Board may be suspended unless he has been given an opportunity to be heard in the Board meeting.

(3) Any member of the Board who is suspended under subregulation (1) shall, with effect from the date of suspension, cease to exercise all rights, duties and responsibilities as a member of the Board of that co-operative society, and he shall not be entitled to receive any allowance during the period of suspension.

(4) Any member of the Board who is suspended may be terminated subject to the confirmation of the majority of members given at the earliest general meeting held after the suspension.

(5) The termination of the member of the Board who is suspended shall be effective from the date of his suspension.

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(6) If the termination of any member of the Board is not confirmed by the general meeting, the co-operative society shall retain the position of the member and any allowance that would have been payable to the member during the period of his suspension shall be paid to him immediately.

Tenure of office of Internal Audit Committee

22. (1) The tenure of office of each member of the Internal Audit committee is one year and may be extended by the Board annually.

(2) Any vacancy in the Internal Audit committee shall be filled by the Board within thirty days from the date of the vacancy by appointing any eligible members.

Disqualification of members of Internal Audit Committee

23. Any person is disqualified from being a member of the Internal Audit committee established pursuant to section 42a of the Act, if he—

(a) has been convicted for an offence under the Act;

(b) has been terminated as an officer of the co-operative society;

(c) becomes a member of the Board of the co-operative society; or

(d) has any overdue debts exceeding six months to any co-operative society or banking institution.

Part VI

PRoPERTY AND fUNDS of co-oPERATIVE SocIETY

Issuance of bonds or debentures

24. The issuance of bonds or debentures by a co-operative society shall be subject to the conditions as determined by the commission.

Shares not to be hypothecated as security

25. The shares of the members of a co-operative society shall not be hypothecated to that co-operative society by its members as a security for a loan.

Transfer of shares

26. Any member may transfer to another member his shares that exceeds the minimum contribution as specified in the by-laws of the co-operative society, provided that the transfer shall not come into force until the transfer form is signed by that other member and registered by that co-operative society.

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Payment of shares or subscriptions from Statutory Reserve Fund

27. A co-operative society may make payment to its members from the Statutory Reserve fund for the shares or subscription withdrawn by the members, and shall ensure that at all times the balance in that fund shall not be less than fifteen per centum of the total shares and subscriptions of that co-operative society.

Issuance of bonus shares

28. A co-operative society may, with the written approval of the commission, in its general meeting, declare and issue bonus shares under section 55 of the Act— (a) to a member whose name is on the register of members on the date

of declaration of the bonus shares; and

(b) based on the shares held by each member as at twelve months before the date of declaration of that bonus shares.

Part VII

AccoUNTS AND AUDIT

Appointment and responsibilities of auditor

29. (1) A co-operative society intending to employ the services of an auditor under subsection 60(1) of the Act shall ensure that—

(a) the auditor is approved by the annual general meeting; and

(b) a proper instrument of appointment is executed stipulating the period of such appointment, the audit fees chargeable, the scope of audit and any other relevant matter.

(2) The co-operative society shall notify the commission of the appointment of the auditor by submitting to the commission a copy of the instrument of appointment stated in paragraph 1(b).

(3) The co-operative society shall prepare a list of books and documents that have been handed over to the auditor and taken out of the premises of the co-operative society, where a copy of the list, on which the auditor shall acknowledge receipt, shall be kept by the co-operative society.

(4) The commission shall at all times have access to the audit working papers of the auditor.

(5) If the co-operative society fails to submit to the auditor the financial statements which are required for the purposes of audit within a period of fifteen days after the completion of the period stipulated in subsection 58(3) of the Act, the auditor shall report such matter to the commission.

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(6) The auditor shall complete the audit of the co-operative society within a period of two months after receiving the financial statements together with any other documents of the co-operative society required for the purposes of audit.

(7) The auditor shall, after completing the audit within the period specified in subregulation (6), submit to the commission the management report of the auditor in respect of the co-operative society.

Obligation of auditor

30. An auditor shall at all times have access to the accounting records and other records, including registers, of the co-operative society and may request—

(a) at the time of auditing, the attendance of any officer or past officer, agent, servant or member of the co-operative society who he has reason to believe is able to give material information in connection with any transaction of the co-operative society or the management of its affairs and businesses; and

(b) the production of any book or document relating to the affairs and businesses of the co-operative society, or any cash or securities belonging to the co-operative society, by any officer or past officer, agent, servant or member of the co-operative society who is in possession of such book, document, cash or securities at such place and time as specified by him.

Books, accounts and financial statements

31. (1) In pursuance of section 58 of the Act, a co-operative society shall prepare the financial statements in the form as determined by the commission.

(2) A detailed list of items of expenditure of the Board and payment to the individual members of the Board shall be included in the notes to the profit and loss account of the co-operative society.

(3) The records as mentioned in subsection 58(1) of the Act shall be kept by the co-operative society for a period of six years after the date of completion of the audit.

Submission of additional information and documents

32. Pursuant to subsection 59(2) of the Act, the commission may, in order to enable it to make proper observations on the duly audited accounts and balance sheet of the co-operative society and its subsidiary, if any, request the auditor of the co-operative society and the co-operative society to furnish it with information and additional documents.

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Part VIII

DISPUTES

Reference of disputes

33. (1) A dispute under subsection 82(1) of the Act may be referred to the commission by any party to the dispute in the form as specified in the fifth Schedule.

(2) Every reference of disputes under subregulation (1) shall be accompanied with the fees for settlement of a dispute as prescribed in the co-operatives Societies (fees) Regulations 2010.

(3) Where a dispute concerns a sum of money due from a member of the Board to the co-operative society, reference may be made by any member of the co-operative society in accordance with subregulation (1).

(4) Where, pursuant to paragraph 82(3)(b) of the Act, the commission decides to refer a dispute to an arbitration, it may refer it to—

(a) a single arbitrator appointed by it; or

(b) three arbitrators appointed as follows:

(i) each party to the dispute shall nominate one arbitrator within fifteen days from the date of notification to do so by the commission; and

(ii) the commission shall nominate the third arbitrator who shall also become the chairman.

(5) for the purposes of subparagraph (4)(b)(i), if any party to the dispute fails to nominate an arbitrator within fifteen days from the date of the notification to do so, the commission may by itself make the nomination.

(6) All disputes, other than the disputes specified in subsections 82(1) and (2) of the Act, shall be referred to the general meeting of the co-operative society for settlement.

(7) Any question as to whether such dispute falls within the meaning of subsections 82(1) and (2) of the Act shall be decided by the commission and its decision shall be final.

Part IX

AMALGAMATIoN

Voluntary amalgamation among co-operative societies

34. (1) Every co-operative society that intends to amalgamate with another co-operative society shall consult the commission in order to determine the feasibility or otherwise of such amalgamation.

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(2) Every co-operative society which intends to amalgamate shall adopt a resolution made at a general meeting agreeing to the amalgamation and to the effective date of such amalgamation.

(3) Every member of the co-operative society shall be informed of the resolution made under subregulation (2), and shall be asked to state in writing his consent or otherwise to the proposed amalgamation and the transfer of his assets and liabilities in the co-operative society to the proposed amalgamated co-operative society in the form as specified in the Sixth Schedule.

(4) At least three-fourths of the total membership of the co-operative society as at the date of the resolution made under subregulation (2) shall consent to the amalgamation and—

(a) that the co-operative society becomes a new co-operative society where its registration is made pursuant to regulation 3; or

(b) that the registration of the co-operative society be revoked pursuant to paragraph 71(1)(b) of the Act.

(5) Notwithstanding the revocation of registration of the co-operative society under paragraph (4)(b), the co-operative society shall continue to discharge its duties in completing the process of amalgamation that has not been completed on the date of amalgamation.

(6) for the purposes of amalgamation, the assets of the members shall include—

(a) shares or subscription;

(b) balance of undistributed profits on the day prior to the date of amalgamation;

(c) monies in any reserve fund and capital reserve account; and

(d) monies in specific savings, deposit and loans.

(7) All debtors, sureties and guarantors shall be informed of the resolution to amalgamate and shall be asked to state in writing their consent or otherwise to the transfer of their liabilities in the co-operative society to the amalgamated co-operative society.

(8) Where the sureties and guarantors object to the transfer of their liabilities, the debtors shall obtain new sureties and guarantors prior to the date of amalgamation stated in subregulation (2).

(9) Where a debtor objects to the transfer of his liability to the amalgamated co-operative society, the debtor shall settle all his debts to the co-operative society within a reasonable period before the date of amalgamation stated in subregulation (2).

(10) All creditors shall be informed of the proposed amalgamation and shall be asked to state in writing their consent or otherwise to the transfer of liabilities of the co-operative society due to them to the amalgamated co-operative society.

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(11) Where an objection is raised in pursuance of subregulation (10), a list of such objecting creditors and the amounts due to them shall be prepared.

(12) The accounts of all co-operative societies involved in the amalgamation shall be closed on a day prior to the effective date of amalgamation and these accounts shall be duly audited within a period not exceeding six months from the date of amalgamation.

(13) Notwithstanding subregulation (12), the commission may, on the application by any co-operative society involved in the amalgamation, extend the period to such other period as it deems fit.

(14) All the assets and liabilities shall be transferred to the amalgamated co-operative society on the date of amalgamation, but before such assets and liabilities are transferred, allotment shall be made for the refund of all monies due to the dissenting creditors and members after setting off any money due from them to the co-operative society.

(15) Any difference in value as shown in the accounts duly audited under subregulation (12) and the assets and liabilities which were transferred on the date of amalgamation shall be taken into consideration and further adjustment shall be made accordingly by the amalgamated co-operative society.

(16) The refund of monies due to the dissenting members shall not include bonus shares as a result of any revaluation of the fixed assets of the co-operative society, and such bonus shares shall be transferred to the amalgamated co-operative society and shall be held in trust for the dissenting members until the bonus shares are transferred to the members of the amalgamated co-operative society.

(17) The bonus shares held in trust under subregulation (16) shall be eligible for any dividend declared and payable by the amalgamated co-operative society.

(18) The amalgamated co-operative society shall be deemed to have taken over the assets, rights and liabilities of the amalgamating co-operative societies on the date of amalgamation.

Part X

co-oPERATIVE LIQUIDATIoN AccoUNT ANDco-oPERATIVE cENTRAL fUND

Co-operative Liquidation Account

35. (1) The funds in the co-operative Liquidation Account held pursuant to subsection 75(8) of the Act may be deposited or invested by the commission in pursuance of section 37 of the Malaysia co-operative Societies commission Act 2007 [Act 665]—

(a) in any banking institution in Malaysia; or

(b) in any security issued by the Government of Malaysia, central Bank of Malaysia or the Government of any States.

5034P.U. (A) 422.

(2) The net income generated from the deposit or investment under subregulation (1) shall be credited to the co-operative central fund.

(3) The commission shall maintain accounts and other records in respect of the operation of the co-operative Liquidation Account and shall prepare statements of accounts in respect of each financial year.

(4) for the purposes of subregulation (3), the financial year of the co-operative Liquidation Account shall begin on 1 January and end on 31 December in the same calendar year.

(5) The co-operative Liquidation Account shall be audited annually by the Auditor General or an auditor appointed by the commission.

Co-operative Central Fund

36. (1) The funds in the co-operative central fund held pursuant to subsection 75(8) of the Act may be deposited or invested by the commission in pursuance of section 37 of the Malaysia co-operative Societies commission Act 2007—

(a) in any banking institution in Malaysia; or

(b) in any security issued by the Government of Malaysia, central Bank of Malaysia or the Government of any States.

(2) The commission may apply the co-operative central fund and any income from the deposit or investments under subregulation (1)—

(a) to purchase land and building; and

(b) for the benefit and development of the movement of the co-operative society.

(3) All payments made from the co-operative central fund shall be by vouchers certified by the commission or its officers or employees authorized by the commission.

(4) The accounts of the co-operative central fund shall at all times be in credit balance.

(5) The commission shall maintain proper accounts and other records in respect of the operation of the co-operative central fund and shall prepare statements of accounts in respect of each financial year.

(6) for the purposes of subregulation (5), the financial year of the co-operative central fund shall begin on 1 January and end on 31 December in the same calendar year.

(7) The accounts of the co-operative central fund shall be audited annually by the Auditor General or an auditor appointed by the commission.

5035 P.U. (A) 422.

Part XI

MIScELLANEoUS

Report by person appointed to represent co-operative society

37. (1) Any person who has been appointed to represent a co-operative society at any meeting, seminar or other forum, whether within or outside the country, for which the expenditure is incurred by the co-operative society, shall submit a brief report of the meeting, seminar or other forum that he has attended to the annual general meeting of the co-operative society.

(2) If such person fails to submit the report, he shall reimburse all the expenditure incurred by the co-operative society in respect of his attendance at such meeting, seminar or other forum, and the co-operative society may recover all such expenditure from him as if it were a debt owing by him to the co-operative society.

Time for lodging of document and furnishing information

38. (1) for the purposes of the Act and these Regulations, the date of lodgment, submission or furnishing of a document or information shall be the date of receipt by the commission of such document or information.

(2) Where a document or information is required to be lodged with, submitted to or furnished to the commission but the time within which the document or information is to be lodged, submitted or furnished is not specified, the document or information shall be lodged, submitted or furnished within one month or within such further period as the commission may, in special circumstances, allow after the occurrence of the event to which the document or information relates.

Irregular resolutions of co-operative society, etc.

39. Any resolution in respect of a co-operative society or any action of an officer of a co-operative society or the Board which is not within the object or scope of the co-operative society as defined in the by-laws of the co-operative society shall be void, and the commission may order the record of such resolution or action to be deleted from the records of the co-operative society.

Appeal

40. Unless expressly provided in the Act, no appeal shall lie against any order made by the commission in any matter dealt with in these Regulations.

5036P.U. (A) 422.

Revocation

41. The co-operative Societies Regulations 1995 [P.U. (A) 551/1994] (referred to as the “revoked Regulations”) are revoked.

Savings and transitional

42. (1) All orders or directions made in pursuance of the revoked Regulations before the date of coming into operation of these Regulations shall, on and after the date of coming into operation of these Regulations, be deemed to be made under these Regulations and shall continue to be in force and effect until it is amended or revoked under these Regulations.

(2) All applications, approvals or decisions pending under the revoked Regulations before the date of coming into operation of these Regulations, shall, on and after the date of coming into operation of these Regulations, continue to be dealt with as if these Regulations had not been enacted.

(3) Subject to subsection 95(4) of the Act, any register kept or maintained or any fund held and administered pursuant to the revoked Regulations shall be deemed to be part of a corresponding register or fund under these Regulations.

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Co-oPerative soCieties regulations 2010[Subregulation 3(1)]

APPLIcATIoN foR REGISTRATIoN of A co-oPERATIVE SocIETY

Under section 6 of the co-operative Societies Act 1993, we the undersigned, apply for our society to be registered as a co-operative society with limited liability under the name

of ....................................................................................................................................................

........................................................................................................................................................

co-operative Society Limited and having the registered address as follows:

........................................................................................................................................................

........................................................................................................................................................

We herewith also submit three copies of the by-laws adopted at our inaugural general meeting at which the co-operative society was formed, duly signed for registration and one copy of the minutes of the inaugural general meeting.

5037 P.U. (A) 422.

LIST OF APPLICANTS

No. Name in full Identitycard No.

Age occupation Addressof

Residence

Signature Remarks

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[Paragraph 7(2)(a)]

QUoRUM foR AMENDMENT of BY-LAWS of A co-oPERATIVE SocIETY

Total Membershipof co-operative

Society

Quorum

Part of TotalMembership

No. ofMemberspresent

1,000 and below 1/3 or 150

1,001 to 3,000 1/4 or 300

3,001 to 6,000 1/6 or 500

6,001 and above 1/8 or 800

5038P.U. (A) 422.

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APPLIcATIoN foR REGISTRATIoN of AMENDED BY-LAWS of A co-oPERATIVE SocIETY

Under section 18 of the co-operative Societies Act 1993, we, the undersigned, apply that the amendments to the by-laws of our co-operative society be registered, for which purpose we submit herewith three copies of the amendment to the by-laws duly signed. We also submit one copy of the resolution of the general meeting passing the amendments duly certified.

The particulars of the general meeting which passed the amendments are as follows:

(a) the date of the general meeting: .................................................................................. ;

(b) the number of days’ notice given to convene the general meeting: ..................................................................................................................................... ;

(c) the total number of *members/delegates in the co-operative society as at the date of the general meeting: ........................................................................................................................ ;

(d) the number of *members/delegates present at the general meeting: ..................................................................................................................................... ;

(e) the number of *members/delegates who voted in support of the amendments: ..................................................................................................................................... ;

...................................... ...................................... ...................................... (chairman) (Member of Board) (Member of Board)

* Delete whichever is inapplicable

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[Paragraph 15(1)(a)]

QUoRUM foR ANNUAL GENERAL MEETING ANDSPEcIAL GENERAL MEETING of A co-oPERATIVE SocIETY


Society

Quorum



15 to 50 — or 15

51 to 1,000 1/3 or 150

1,001 to 3,000 1/4 or 250

5039 P.U. (A) 422.


Society

Quorum



3,001 to 6,000 1/8 or 500

6,001 and above 1/12 or 650

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REfERENcE of DISPUTE To THE MALAYSIA co-oPERATIVE SocIETIES coMMISSIoN

Under : Section 82 of the co-operative Societies Act 1993; andRegulation 33 of the co-operative Societies Regulations 2010

To : Executive chairmanMalaysia co-operative Societies commission

Date : ..................................................................................................................

Name ofco-operativeSociety

: ..................................................................................................................

Sir,

I/We, as stated below, submit a reference of dispute in paragraph 2 of this form:

BETWEEN

(a) Name :Address :Status in co-operative Society :Membership No. (if any) :

(b) Name :Address :Status in co-operative Society :Membership No. (if any) :

(c) Name :Address :Status in co-operative Society :Membership No. (if any) :

5040P.U. (A) 422.

AND

(d) Name :Address :Status in co-operative Society :Membership No. (if any) :

(e) Name :Address :Status in co-operative Society :Membership No. (if any) :

(f) Name :Address :Status in co-operative Society :Membership No. (if any) :

2. Details of the dispute are as follows: ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... (Please attach annexures if space is insufficient)

3. I/We, the undersigned, hereby refer the said dispute for your consideration and decision.

Yours sincerely,

………………………………..Name:Identity card No.:

...........................................................Name:Identity card No.:

...........................................................Name:Identity card No.:

[To BE coMPLETED BY THE coMMISSIoN]

To

....................................................

....................................................

....................................................

....................................................(Name and Address of Applicant)

5041 P.U. (A) 422.

Sir/Madam,

Reference of Dispute under Section 82 of the co-operative Societies Act 1993

Referring to the reference of dispute application No. ........................................................ dated .................................................

2. The commission decides the reference of dispute as follows:

(a) The commission to decide the dispute by itself

(b) The commission to refer the dispute to an arbitrator for disposal

(c) Applicant to file the dispute to the co-operative Society Tribunal

(d) Applicant to file the dispute in a court

Thank you.

“BERKHIDMAT UNTUK NEGARA”“cEMERLANG, GEMILANG, TERBILANG”Yours sincerely,

(..................................................)for the Executive chairmanMalaysia co-operative Societies commission

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LETTER of coNSENT/DISSENT To THE AMALGAMATIoN of A co-oPERATIVE SocIETY

I, …………………………………………………Identity card No. …..…….…...........…...............

being a member of …………………………………………….……….……………….............…….co-operative Society Limited, hereby—

(i) * consent that my co-operative society, ………………….……………...... co-operative Society Limited, amalgamate with ……………………………………..……………………. co-operative Society Limited.

(ii) agree to the transfer of all my assets and liabilities in the co-operative society as provided in regulation 34 of the co-operative Societies Regulations 2010;

(iii) agree to be a member of the amalgamated co-operative society;

(iv) * dissent to the amalgamation and I undertake to discharge all my debts and liabilities to the co-operative society before the date of amalgamation.

5042P.U. (A) 422.

Signature : ............................

Membership No. : ............................

Witness (name) : .................................

Signature : .................................

Identity card No. : .................................

Membership No. : .................................

Address : .................................

.................................

Date : .................................

* Delete whichever is innapplicableNote: If (i) is deleted, (ii) and (iii) shall be deleted

Made 25 November 2010[SKM.IP.(AM): 7955(12); PN(PU2)527/XV]

Dato’ Mangsor bin saaD Executive chairman Malaysia co-operative Societies commission

Approved by

Dato’ sri isMail sabri bin Yaakob Minister of Domestic Trade, co-operative Societies and consumerism

P.U. (A) 423.AKTA SETEM 1949

Perintah Duti seteM (PereMitan) (no. 2) 2010

PaDa menjalankan kuasa yang diberikan oleh subseksyen 80(2) Akta Setem 1949 [Akta 378], Menteri membuat perintah yang berikut:

Nama

1. Perintah ini boleh dinamakan Perintah Duti Setem (Peremitan) (No. 2) 2010.

Peremitan

2. (1) Lima puluh peratus diremitkan daripada duti setem yang dikenakan ke atas mana-mana perjanjian pinjaman yang disempurnakan antara seorang pembeli warganegara Malaysia, yang dinamakan dalam Perjanjian Jual Beli, dengan sebuah bank, institusi kewangan, syarikat insurans yang didaftarkan

P.U. (A) 422-423.

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