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Part 5: Comprehensive Patrimonial Diagnosis and Structural Sustainability Proposal
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Fifth and final part in which the proposal to establish a CIAT index ≥ 4% is discussed as a new internal standard of financial resilience for cooperatives in Puerto Rico. Opinion By Alberto L. Martín Rivera* Today, despite years of evolution, Level 4 cooperatives—those with assets below $50 million still fail to consolidate a healthy indivisible capital (CI) that protects them in difficult times.
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