Las cláusulas de incorporación señalarán el capital inicial de la cooperativa y el reglamento dispondrá la suma mínima que un socio debe aportar o acciones que debe suscribir.
Las aportaciones o acciones podrán ser pagadas en dinero, bienes o servicios, de conformidad con lo dispuesto en el reglamento de la cooperativa.
El reglamento de la cooperativa dispondrá sobre la forma y procedimiento a utilizarse para determinar la valorización de los bienes y servicios para el pago de las aportaciones o acciones. El trabajo personal de los incorporadares o promotores de la cooperativa, realizado previo a la formación de la misma, no podrá ser valorado como aportación ni compensado con acciones.
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