“ Article 21 If there is any surplus from the annual net income after mitigating losses and dividend payment, each level of cooperative bank should reserve more than 50% as public fund, more than 30% as special reserve and keep the rest of the surplus as incentives for the employees. However, the incentives of the employees should not exceed one-forth of the annual salary. ”

“ The Central Cooperative Bank has 11 supervisors in the Supervisory Board. The National Audit Office should elect 1 out of the 11 supervisors; the Central Government and authorities concerned of financial services should elect 5 supervisors, and each shareholding units should elect the rest of the supervisors. The Ministry of Interior Affairs should decide the rules of electing the directors and supervisors of each shareholding unit in the Central Cooperative Bank. Article 11 The Board of Directors in each county/city cooperative bank is constituted with 7 to 11 directors. ”