Los beneficios netos que se obtengan por la Asociación, después de deducidos los gastos de administración, las reservas autorizadas y cualquier cantidad que la Asamblea de Delegados decida utilizar para cualquier empresa o transacción en beneficio de los socios, deberán ser acreditados como dividendos anualmente a los socios que cotizan al Fondo de Ahorro y Préstamos, en proporción a sus respectivos ahorros al cierre de las operaciones del año fiscal correspondiente. Estos dividendos serán abonados a la cuenta de ahorros de cada socio y le serán pagados junto con sus ahorros al cesar en su empleo por cualquier motivo y en caso de muerte a sus herederos legales.
Cuando un empleado cese definitivamente en su empleo antes del cierre de las operaciones del año fiscal que corresponda, tendrá derecho a que se le envíe el pago correspondiente a la acreditación proporcional de los dividendos a base de sus ahorros y dividendos acumulados hasta la fecha de su separación del empleo. De tener deuda el empleado con la Asociación, el pago le será acreditado a su deuda.
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