| (a) | The constitution of a co-operative and its rules, if any, including any amendments; |
| (c) | the minutes of meetings of the board of directors envisaged in section 35, in a minute book; |
| (cA) | if it has a supervisory committee, the minutes of meetings of that committee in a minute book; |
[Section 21(1)(cA) inserted by section 18(a) of Notice No. 558, GG 36729, dated 5 August 2013]
| (d) | a list of its members, setting out— |
| (i) | the name and address of each member; |
| (ii) | the date on which each member became a member; |
| (iii) | if applicable, the date on which a person’s membership was terminated; and |
| (e) | a register of its directors setting out— |
| (i) | the name, address and identity number of each director, including former directors; |
| (ii) | the date on which such directors became or ceased to be directors; and |
| (iii) | the name and address of any other co-operative, company or close corporation where both present and former directors are, or were, directors or members; |
| (f) | a register of directors’ and employees' interests in contracts or undertakings, envisaged in section 37; |
[Section 21(1)(f) substituted by section 18(b) of Notice No. 558, GG 36729, dated 5 August 2013]
| (g) | adequate accounting records, including records reflecting the transactions between each member and the co-operative for the purpose of calculating the patronage proportion. |
| (2) | Every co-operative must retain its accounting records and financial statements for a period of— |
| (a) | five years after the end of the financial year to which they relate; or |
| (b) | such longer period as may be prescribed by the Minister by notice in the Gazette. |
[Section 21(2) substituted by section 18(c) of Notice No. 558, GG 36729, dated 5 August 2013]
| (3) | The registrar may issue guidelines to co-operatives regarding the manner in which the records referred to in subsection (1) must be kept, including guidelines allowing a co-operative to keep records in an electronic format. |
| (4) | A co-operative or director who fails to comply with subsection (1) is guilty of an offence. |
