a company's memorandum of association, or an industrial and provident society's rules: The first provides that the company's assets shall be applied solely in furtherance of its objectives and may not be divided among the members or trustees. The second provides for "altruistic dissolution", an "asset lock", whereby if the enterprise is wound up, remaining assets exceeding liabilities shall not be divided among the members but shall be transferred to another enterprise with similar aims or to charity. British law has been reluctant to entrench common ownership, insisting that a three-quarters majority of a company's members, by passing a "special resolution", have the right to amend a company's memorandum of association. This three-quarters majority above applies to most limited companies, except that it is possible since 2006 to entrench altruistic dissolution in an industrial and provident society registered as a "community benefit society" ("bencom"). This statutory asset lock is not available to societies registered as 'bona fide' co-operatives. However, such entrenchment has also been written into the community interest company (CIC), a new legal status that was introduced in 2005. Promotion and finance In a world of predominately traditional businesses, Worker Cooperatives have developed a wide variety of financing methods over time in order to survive and thrive in the market. Cooperative businesses often employ multiple forms of financing together as each technique tends to be unsustainable on its own. Internal Capital Accounts/Member Buy-Ins Internal Capital Accounts (ICA's), also known as Member Buy-Ins, are shares of capital distributed equally and exclusively to workers. They act as a mandated buy-in loan to the cooperative that generates financial return over time in the form of interest. ICA's are typically equal to a specific term's wages, like an annual salary, that is given a fixed rate of return that is not directly tied to the cooperative's losses or profits. Cooperatives in low-income communities often raise donations to assist workers in meeting the ICA Buy-In requirement, as in the case of the Mariposa Food Coop. This method of financing is one of the most prominent due to its high rates of success in maintaining financial stability for cooperatives. When the cooperative allocates profits, a significant portion are paid back to the workers through these capital accounts. The Mondragon Corporation utilizes a 10-20-70 system, in which 10% of profits are placed into community development and infrastructure programs, 20% back into corporate reserves, and 70% into