149.2. The by-laws may provide that the sums making up the enhancement reserve may be allotted in the form of rebates to the persons or partnerships who ceased to be members or auxiliary members of the cooperative following their resignation or otherwise.
The by-laws may also provide that, should there be a winding-up of the cooperative, the sums making up the enhancement reserve will be remitted in the manner and under the conditions set out in section 185.