(1)  The registers that a cooperative is required to keep under section 244 of the Act must –

(a) be kept in written or electronic form; and

(b) contain the particulars specified in Schedule 1 .

(2)  A register may include –

(a) any documents in the English language in which the required particulars are recorded; and

(b) any disc, tape, soundtrack or other device on which the required particulars are recorded, so long as they are capable (with or without the aid of some other equipment) of being reproduced in a document in the English language.

(3)  For the purposes of section 244(1)(g) of the Act, a cooperative must keep –

(a) a register of fixed assets containing the particulars specified in clause 6 of Schedule 1 ; and

(b) a register of subordinated debt containing the particulars specified in clause 7 of Schedule 1 .