Las cláusulas, el reglamento o la Junta de Directores regularán la cantidad a separar para nutrir la reserva social, pero dicha cantidad no deberá ser menor del diez por ciento (10%) de las economías netas, hasta que la cantidad acumulada en esta reserva sea igual al treinta por ciento (30%) del valor en los libros de los bienes tangibles de la cooperativa.
La reserva social de la cooperativa es irrepartible y, por tanto, no tienen derecho a reclamar ni a recibir parte alguna de ella, los socios, los que hubieren renunciado, los excluidos ni cuando se trate de personas naturales, los herederos de unos o de otros. Cualquier cargo contra esta reserva deberá ser por razón de una emergencia de la cooperativa mediante previa autorización de la Junta de Directores y el comité de supervisión, e informada en la próxima asamblea de socios; Disponiéndose, que en tal caso se requerirá la aprobación del Inspector.
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