dalam hal dana cadangan yang ada tidak cukup untuk menutup kerugian hasil usaha,kerugian tersebut diakumulsikan dan dibebankan pad anggaran pendapatan dan belanja koperasi pada tahun berikutnya
in terms of the existing reserve fund is not enough to recoup the losses, business results diakumulsikan and charged pad the budget revenue and spending next year on cooperative
in the case of the reserve fund is not enough to cover the losses results of operations, the loss is charged to pad diakumulsikan and Budget cooperative in the next year