(1) A cooperative must keep—
(a) a register of fixed assets; and
(b) a register of subordinated debt; and
(c) a register of names of people who have provided to the cooperative financial accommodation that is subordinated debt.
(2) The registers required to be kept under the Act or these regulations must contain the particulars mentioned in schedule 1.
(3) A register may—
(a) be in written or electronic form; and
(b) include any document written in English in which the required particulars are recorded.