Canadian Agricultural Co-ops-Capitalization Issues and Challenges: Strategies for the Future
Canadian Co-operative Association and the Conseil Canadien de la Coopération, 2004. This comprehensive report includes a section on Co-operative Capitalization Models used in Canada, the U.S. and European countries (pages 50-81).

Base Capital Plan
Center for Cooperatives, University of California, Davis, 12 pp., 1991. Describes how to establish a base capital plan, in which member equity/ownership is in proportion to patronage.

Financial Management and Risk Analysis for Cooperative Enterprises
USDA, Rural Business-Cooperative Service, Report 175, 24 pp., 2000. Summarizes how the financial management goals of co-operatives differ from those of corporations. Provides standard financial ratios used to analyze businesses as well as other ratios that can address deficiencies in the standard analysis.

Financing Agricultural Co-operatives: An Overview
Canada/BC Farm Business Management Program, 32 pp. Basic features that distinguish co-operatives from other business structures. Financing co-operatives, including how capital is acquired, equity retention and distribution, taxation, and base capital plans. Includes New Generation Co-operative structure and the advantages and disadvantages of this type of co-operative.

Financing and Financial Management for Cooperatives
Government of Canada, 2005. Discusses start-up costs and ongoing financing of co-operatives, including the prospectus, common shares, preferred shares, patronage dividends, and debt capital.