Policy document
Reserve Allocation Policy
Version 2026.06acknowledgement required
How realised surplus is allocated into cooperative reserves.
Reserve Allocation Policy
Reserve allocation applies to realised surplus by default. Unrealised gains are not allocated unless an approved policy allows it.
Default allocation: Treasury Reserve 20%, Cooperative Reserve 20%, Operating Reserve 10%, Member Benefit Pool 10%, Retained Surplus 40%.
Reserve allocation is ledger-backed and requires governance approval before posting. General reserve allocation to Treasury Reserve does not automatically issue Treasury units.