Nevada Code § 81.921

Apportionment and distribution of net earnings and losses
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1. The net earnings and losses of a worker
cooperative must be apportioned and distributed at the time and in the manner
specified by the articles of incorporation or bylaws of the worker cooperative.
2. Any net earnings declared as patronage
dividends and paid to members must be apportioned among the members in the
proportion of the patronage of each member during a given period of time to the
total patronage by all members during that period of time.
3. The apportionment, distribution and
payment of net earnings pursuant to this section may be in cash, credits,
written notices of allocation or corporate shares issued by the worker
cooperative.

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