Patronage Refund & Dividend Calculator

1 · Net surplus & statutory allocations

Cooperative name Net surplus PHP

Reserve fund % Min. 10% CETF % Max. 10% Community dev. fund % Min. 3% Optional fund % Max. 7%

Allocations exceed the net surplus. Lower one of the percentages so members still receive a distribution.

Split of distributable amount → interest on share capital % Patronage refund gets the remaining 30%

Where the surplus goes

Distributable to members₱0.00

2 · Member list

Upload needs three columns: Name, Share Capital (average for the year), and Patronage (interest paid on loans, or purchases for consumer coops).

Member	Share capital	Patronage

3 · Per-member distribution

Member	Interest on share capital	Patronage refund	Total due
TOTAL

Prototype for planning purposes. Final allocations should follow your cooperative's by-laws, approved GA resolutions, and RA 9520 as applied by your accountant.