Cuando la cooperativa opere con pérdidas, deberá distribuir esas pérdidas entre las acciones emitidas en caso de cualquier retiro de acciones. La cooperativa no deberá desembolsar más por una acción retirada que su valor real, cuyo cómputo se considerarán las reservas acumuladas hasta la fecha del último cierre de libros. Esta sección no aplica a las cooperativas de vivienda.
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