@prefix : .
@prefix wgs: .
@prefix owl: .
@prefix gn: .
@prefix xsd: .
@prefix skos: .
@prefix rdfs: .
@prefix ldc: .
@prefix rdf: .
@prefix ldp: .
@prefix ldr: .
@prefix foaf: .
@prefix dc: .
ldr:aritlceType_ADMRUL2100000174782_0038_00
a skos:Concept ;
ldp:articleContent "제38조(공제복지사업준비금의 손실보전) 공제조합은 공제사업회계의 손실이 발생하였을 경우에 한정하여 공제복지사업준비금을 자본전입하여 손실보전에 사용할 수 있다."@ko ;
ldp:articleName "공제복지사업준비금의 손실보전"@ko ;
ldp:enforceDate "2019-01-01"^^xsd:dateTime ;
ldp:hasDivisionCategory ldr:divisionType_2100000174782_02000500000000000000 ;
dc:title "공제복지사업준비금의 손실보전"@ko ;
skos:broader ldr:articleType ;
skos:broaderTransitive ldr:koreanLegislationClassification_ordinance , ldr:koreanLegislationClassification_schoolPublicRules , ldr:koreanLegislationClassification_administrativeRule , ldr:articleType , ldr:koreanLegislationClassification_legislation .