This document outlines a code of ethics for cooperative leaders and employees. It states that the code establishes generally accepted moral practices within Philippine law and the laws of God. The code lists "DOs" and "DON'Ts" to maintain discipline in the cooperative organization and preserve trust. It covers ethical responsibilities to members, in credit management, policy formulation, developing systems and procedures, the community, and other cooperatives. It also describes sanctions for violations. Additionally, it provides a simple code of ethics for board of directors that includes guidelines for their conduct and responsibilities.