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  •  · d) refers to the operating cycle of business operaäon and of a cooperative,- covering a twelve (12) month period. Calendar year may be adopted as the fiscal period. e) refers
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Page 1:  · d) refers to the operating cycle of business operaäon and of a cooperative,- covering a twelve (12) month period. Calendar year may be adopted as the fiscal period. e) refers
Page 2:  · d) refers to the operating cycle of business operaäon and of a cooperative,- covering a twelve (12) month period. Calendar year may be adopted as the fiscal period. e) refers
Page 3:  · d) refers to the operating cycle of business operaäon and of a cooperative,- covering a twelve (12) month period. Calendar year may be adopted as the fiscal period. e) refers
Page 4:  · d) refers to the operating cycle of business operaäon and of a cooperative,- covering a twelve (12) month period. Calendar year may be adopted as the fiscal period. e) refers
Page 5:  · d) refers to the operating cycle of business operaäon and of a cooperative,- covering a twelve (12) month period. Calendar year may be adopted as the fiscal period. e) refers
Page 6:  · d) refers to the operating cycle of business operaäon and of a cooperative,- covering a twelve (12) month period. Calendar year may be adopted as the fiscal period. e) refers
Page 7:  · d) refers to the operating cycle of business operaäon and of a cooperative,- covering a twelve (12) month period. Calendar year may be adopted as the fiscal period. e) refers
Page 8:  · d) refers to the operating cycle of business operaäon and of a cooperative,- covering a twelve (12) month period. Calendar year may be adopted as the fiscal period. e) refers

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