State Act
Section 481
Art. 481 – The current accounts shall be numbered following the order of the enrolment of the members and the registration of the shares and after the conclusion, the current account shall be opened of those who have credit or debit with the comunidades, including the Pensioners’ Bank. § 1. The contractors of the extraordinary works and the clerks of the comunidade shall have in such capacity, accounts different from those they may have as members or as contractors for any service with the comunidade. § 2. The comunidade shall also have some space to record in this book the dividends of its own shares and the amounts of indivisible balance, the amounts that are set aside for ordinary expenses not put up to tender, for the extraordinary expenses and for payments of any amount of advance given for work, services or extraordinary supply and for reserve fund, and also any amounts indicated in the statement on account of advance payments made in the previous years.