El reglamento general de la cooperativa dispondrá sobre la forma y el procedimiento para emitir certificados de acciones preferidas. Estas acciones preferidas podrán ser adquiridas por socios o por no socios; Disponiéndose, que la suma total de acciones preferidas están limitadas al monto total de capital de la cooperativa. Esta disposición no será de aplicación a las cooperativas de viviendas.
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