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"ÖZMEN MALİ MÜŞAVİRLİK KOOPERATİF DANIŞMANLIĞI"
<https://kooperatiflerkanunu.com/2012/01/11/bilanco-butce-ve-isletme-projesi-iliskisi-kooperatif-danismani-mali-musavir-kemal-ozmen-2/>