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Where a registered society has trading income fines and fees received by a society should normally be included. The following are the principal classes of fees/fines etc, referred to:

� entrance fees (where not credited to the member as a payment of share capital),

� nomination fees,

� transfer fees,

� fines for failure to notify change of address, to produce share books etc,

� forfeits on withdrawal from the society,

� fines or forfeiture of share capital for failure to complete payment for the minimum share or shares required to be held.