Generally, the main difference between small and large co-operatives is their membership and financial standing. Small co-operatives are usually classified as such when they have fewer than 30 members, with consolidated revenue and consolidated gross assets of less than $8 million and $4 million respectively in a financial year. Large co-operatives typically have more than 30 members, with consolidated revenue and consolidated gross assets exceeding $8 million and $4 million respectively in a financial year. That said, a co-operative can also be classified as large for a particular financial year if they issue shares to more than 20 prospective members with a value exceeding $2 million or if they have securities on issue to non-members.