A devolução dos excedentes pelas cooperativas de crédito brasileiras: fomento à economia individual do associado em detrimento da sua efetiva participação econômica

Leonardo Rafael de Souza

doi:10.18543/baidc-53-2018pp139-155

The return of surpluses by Brazilian credit unions: promotion to the individual economy of the member in detriment of its effective economic participation

Leonardo Rafael de Souza Colegio de Abogados de Santa Catarina

DOI: https://doi.org/10.18543/baidc-53-2018pp139-155

Keywords: cooperative society, surplus, destination, economic solidarity

Abstract

Unlike other business models, capital in cooperative societies has the role of guaranteeing the needs of its members and community in an instrumental way. That is why in every cooperative the economic character of capital must be observed in order not to corrupt the cooperative business model, including the interpretation given to the 3rd Principle of Members’ Economic Participation. However, when they allocate their surpluses, a large part of Brazilian credit unions opt to remunerate the member’s shares in society, preferring the formation of individual savings over collaborative funds that strengthen the enterprise itself. Therefore, the objective of this study is, mainly, to promote a principled reflection on the role of the surplus.

Received: 31 May 2018
Accepted: 10 October 2018
Published online: 21 December 208

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Published

2018-12-21

How to Cite

de Souza, Leonardo Rafael. 2018. “The Return of Surpluses by Brazilian Credit Unions: Promotion to the Individual Economy of the Member in Detriment of Its Effective Economic Participation”. International Association of Cooperative Law Journal, no. 53 (December), 139-55. https://doi.org/10.18543/baidc-53-2018pp139-155.

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No. 53 (2018): Member economic participation

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