Luego de separar las reservas, la cooperativa podrá distribuir el sobrante de sus economías netas al cierre de su año fiscal o capitalizarlo. La distribución se debe lograr a base del patrocinio. La Junta de Directores podrá establecer en su reglamento interno, la definición de patrocinio, si a base de servicio utilizado u horas de trabajo invertidas.
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