To enable members to make more informed decisions, there must be adequate disclosure of the co-op’s activities and financial performance in the annual reports to members. Under Section 34(2) of the Co-operative Societies Act, the annual report of a co-op must be prepared in such form and manner, and contain such information, as the Registrar may require.

The following sets out the minimum information to be disclosed in an annual report and is applicable to annual reports issued from 1 July 2019. While the annual report requirement sets out the minimum information to be disclosed to members, co-ops are encouraged to disclose more information as they deem fit.

• Annual report requirement for credit co-ops
• Annual report requirement for non-credit co-ops