Bonus certificates and bonus shares
73.—(1)  A society may distribute a part of its net surplus among its members in the form of bonus certificates or bonus shares.
(2)  In the case of bonus certificates, the members holding the certificates shall only be entitled to claim payment out of the society’s funds after 5 years from the date when the bonus certificates were issued. No interest or dividend shall be paid on the bonus certificates.
(3)  In the case of bonus shares, shares shall be issued to members who shall be entitled to withdraw or transfer the shares only after 10 years from the date when the bonus shares were issued.
(4)  The reference to a “member” in subsections (2) and (3) shall include a person who has resigned as a member.