Distribution of Remaining Operating Income (SHU) of the Cooperative

Distribution Of Remaining Operating Income (Shu) Of The Cooperative

Definition of SHU

Remaining operating income (SHU) is the difference between all total revenues or revenues (total revenue/TR) and total costs or costs (total cost/TC) in a fiscal year. In accordance with Law No. 25/1992 on cooperatives, Chapter IX, article 45, cooperative SHU is the cooperative’s income earned in a financial year, deducted from costs, amortization and other obligations, including taxes, in the financial year in cause. The SHU, after deduction of reserve funds, is distributed to members in proportion to the services provided by each member to the cooperative, being used for purposes of cooperative education and cooperative needs, as decided by the Assembly of Associates. The amount of capital accumulation for reserve funds is determined at the General Meeting.


The cooperative SHU received by the members comes from two economic activities carried out by the members themselves, namely the following.

one. SHU for capital services

This division also reflects members as owners or investors, because services for their capital (savings) are still received by the cooperative as long as the cooperative produces SHU in the relevant financial year.

B. SHU for business services

This service confirms that the cooperative members, in addition to the owner, are also users or customers.

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SHU. calculation

The distribution of the SHU and the determination of the value of the SHU for each member of the SHU cooperative that is distributed to the members is as follows.

Capital services: a source of savings

Capital Services

Member Services is the portion of SHU distributed to members based on member services provided to the cooperative

Capital Services

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