Financial returns to co-operative members, in the form of dividends (called by some co-operatives 'a Patronage Refund'), should be decided by the general assembly taking into account the co-operative's annual results and the need to guarantee its future and further development.

The return of some of a co-operative's surplus to members can be made either:

• in cash,
• as discounts in the price of products or services,
• as non-voting capital.