"access code"

means the unique identification particulars, whether alphanumeric, biometric or otherwise, enabling the CIPC system to identify a person;

"annual report"

means a report prepared by the Board containing financial statements, a social report and management decision report. (Only applicable to Category Al and category A2 primary co-operatives.)

"annual return"

means annual submission of Form CO-OP 08 together with the cooperative's audited report, or independently reviewed report or annual report;

"the Act"

means the Co-operatives Act, 2005 (Act 14 of 2005),as amended by Co-operatives Amendment Act, 2013 (Act 6 of 2013);

"CIPC"

means the Companies and Intellectual Property Commission established under section 85 of the Companies Act, 2008 (Act 71 of 2008), constituting a combined administrative office for the various registration offices established or deemed to be established and registers kept under the Act, the Companies Act, 2008 (Act 71 of 2008), the Close Corporations Act, 1984 (Act 69 of 1984), the Co-operatives Act, 2005 (Act 14 of 2005), the Trademarks Act, 1993 (Act 194 of1993), the Designs Act, 1993 (Act 195 of 1993), and the Patents Act, 1978 (Act 57 of 1978); PLUS other IP ACTs;

"CIPC customer"

means any person making use of CIPC services, whether electronic services or manual services and includes any person who has been allowed by the Registrar to use electronic services, who is legally entitled to act on behalf of a co-operative and who has thus been allowed to use or provide electronic services or to act as an intermediary in respect of electronic services;

"CIPC portal"

means the internet website or other electronic portal forming part of the CIPC system;

"CIPC record retention system"

means the system used by CIPC to store records for subsequent access, whether in paper, microfilm, electronic or other form;

"CIPC system"

means the computer system, including the CIPC portal, through which CIPC provides electronic services, irrespective of the medium or form of technology underlying or forming part of such services;

"electronic services"

means the services provided or made available by CIPC through the CIPC system in terms of regulation 3;

"financial statements"

means statements drafted by the Board for a particular financial period and includes (a) a statement of financial position (balance sheet); (b) an income statement (statement of comprehensive income); (c) a statement of changes in membership shares; (d) a statement of cash flows; and (e) notes comprising a summary of accounting policies and other explanatory notes.

"forms"

means the prescribed forms contemplated in Schedule 2;

"High Court Rules"

means the Rules Regulating the Conduct of the Several Provincial and Local Divisions of the High Court of South Africa, published by Government Notice R48 in Government Gazette 999 of 12 January, 1965, as amended from time to time;

"inspect"

includes obtaining access to a record via the CIPC system;

"inspectors"

are individuals appointed by the registrar and who exercise their statutory powers and the delegated powers of the registrar;

"lodge"

includes the creation of a record on the CIPC system;

"operational requirements"

means the requirements provided for in regulation 3(2);

"record"

in relation to a co-operative, includes any document and vice versa, accounting records, minutes and registers as contemplated in section 21 of the Act;

"registrar"

in the Act and these regulations is the commissioner as referred to in the Companies Act, 2008 (Act 71 of 2008);

"Regulation"

includes any Table, Schedule or Form included within or referred to in a Regulation.