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Equity in a Coop

Due to the death of a shareholder and having to get a value for the corporation at a specific time, I am needing to record the unallocated Patronage Equity the company has in the Co-op. The debit side of the transaction would be to Co-op Equity, however debating how to report the credit side - Unearned Revenue as a Liability or as a Revenue which is excluded on the T2.

It’s revenue. I pout it as investment income because it is based on their Equity account with the Co-op.
BTW - this should be recorded annually when they get the “Dividend” cheque, much like the “Dividends” that the Credit Unions hand out every January