Section 69(2) in Rajasthan Co-operative Societies Rules, 2003
(2)In addition to the sums referred in sub-rule (1), the following sums shall be deducted by a society from its profits before arriving at its profit for the purposes of distributable profits:(i)Contribution, if any, to be made to any sinking fund or guarantee fund constituted under the provisions of the Act, these rules or bye-laws of the society for ensuring due fulfillment of guarantee given by the Government in respect of loans raised by the society.(ii)Provision considered necessary for depreciation in the value of any security bonds or shares held by society as part of its investments.(iii)Any provision required to be made for the redemption and share capital contributed by Government or by a financial bank.
