id	sid	tid	token	lemma	pos
fbem-31083	1	1	frontiers	frontier	NOUN
fbem-31083	1	2	in	in	ADP
fbem-31083	1	3	business	business	NOUN
fbem-31083	1	4	,	,	PUNCT
fbem-31083	1	5	economics	economic	NOUN
fbem-31083	1	6	and	and	CCONJ
fbem-31083	1	7	management	management	NOUN
fbem-31083	1	8	issn	issn	PROPN
fbem-31083	1	9	:	:	PUNCT
fbem-31083	1	10	2766	2766	NUM
fbem-31083	1	11	-	-	PUNCT
fbem-31083	1	12	824x	824x	NUM
fbem-31083	1	13	|	|	ADJ
fbem-31083	1	14	vol	vol	NOUN
fbem-31083	1	15	.	.	PROPN
fbem-31083	2	1	19	19	NUM
fbem-31083	2	2	,	,	PUNCT
fbem-31083	2	3	no	no	INTJ
fbem-31083	2	4	.	.	NOUN
fbem-31083	2	5	3	3	NUM
fbem-31083	2	6	,	,	PUNCT
fbem-31083	2	7	2025	2025	NUM
fbem-31083	2	8	77	77	NUM
fbem-31083	2	9	assessing	assess	VERB
fbem-31083	2	10	the	the	DET
fbem-31083	2	11	financial	financial	ADJ
fbem-31083	2	12	performance	performance	NOUN
fbem-31083	2	13	of	of	ADP
fbem-31083	2	14	a	a	DET
fbem-31083	2	15	large	large	ADJ
fbem-31083	2	16	multipurpose	multipurpose	NOUN
fbem-31083	2	17	cooperative	cooperative	NOUN
fbem-31083	2	18	:	:	PUNCT
fbem-31083	2	19	foundation	foundation	NOUN
fbem-31083	2	20	for	for	ADP
fbem-31083	2	21	risk	risk	NOUN
fbem-31083	2	22	treatment	treatment	NOUN
fbem-31083	2	23	blueprint	blueprint	NOUN
fbem-31083	2	24	rachel	rachel	PROPN
fbem-31083	2	25	f.	f.	PROPN
fbem-31083	2	26	fagyan	fagyan	PROPN
fbem-31083	2	27	dba	dba	PROPN
fbem-31083	2	28	student	student	NOUN
fbem-31083	2	29	,	,	PUNCT
fbem-31083	2	30	sbaagraduate	sbaagraduate	ADJ
fbem-31083	2	31	school	school	NOUN
fbem-31083	2	32	,	,	PUNCT
fbem-31083	2	33	university	university	NOUN
fbem-31083	2	34	of	of	ADP
fbem-31083	2	35	baguio	baguio	PROPN
fbem-31083	2	36	bontoc	bontoc	PROPN
fbem-31083	2	37	,	,	PUNCT
fbem-31083	2	38	mountain	mountain	NOUN
fbem-31083	2	39	province	province	NOUN
fbem-31083	2	40	,	,	PUNCT
fbem-31083	2	41	philippines	philippines	PROPN
fbem-31083	2	42	rff.posot@gmail.com	rff.posot@gmail.com	PROPN
fbem-31083	2	43	abstract	abstract	PROPN
fbem-31083	2	44	:	:	PUNCT
fbem-31083	2	45	cooperative	cooperative	PROPN
fbem-31083	2	46	’s	’s	PART
fbem-31083	2	47	operations	operation	NOUN
fbem-31083	2	48	are	be	AUX
fbem-31083	2	49	inherently	inherently	ADV
fbem-31083	2	50	exposed	expose	VERB
fbem-31083	2	51	to	to	ADP
fbem-31083	2	52	risks	risk	NOUN
fbem-31083	2	53	and	and	CCONJ
fbem-31083	2	54	effective	effective	ADJ
fbem-31083	2	55	risk	risk	NOUN
fbem-31083	2	56	management	management	NOUN
fbem-31083	2	57	framework	framework	NOUN
fbem-31083	2	58	helps	help	VERB
fbem-31083	2	59	minimize	minimize	VERB
fbem-31083	2	60	losses	loss	NOUN
fbem-31083	2	61	and	and	CCONJ
fbem-31083	2	62	enhance	enhance	VERB
fbem-31083	2	63	sustainability	sustainability	NOUN
fbem-31083	2	64	.	.	PUNCT
fbem-31083	3	1	the	the	DET
fbem-31083	3	2	study	study	NOUN
fbem-31083	3	3	assessed	assess	VERB
fbem-31083	3	4	the	the	DET
fbem-31083	3	5	risk	risk	NOUN
fbem-31083	3	6	exposures	exposure	NOUN
fbem-31083	3	7	of	of	ADP
fbem-31083	3	8	a	a	DET
fbem-31083	3	9	large	large	ADJ
fbem-31083	3	10	multi	multi	ADJ
fbem-31083	3	11	-	-	ADJ
fbem-31083	3	12	purpose	purpose	ADJ
fbem-31083	3	13	cooperative	cooperative	ADJ
fbem-31083	3	14	and	and	CCONJ
fbem-31083	3	15	proposed	propose	VERB
fbem-31083	3	16	mitigation	mitigation	NOUN
fbem-31083	3	17	strategies	strategy	NOUN
fbem-31083	3	18	utilizing	utilize	VERB
fbem-31083	3	19	mixed	mixed	ADJ
fbem-31083	3	20	-	-	PUNCT
fbem-31083	3	21	method	method	NOUN
fbem-31083	3	22	approach	approach	NOUN
fbem-31083	3	23	.	.	PUNCT
fbem-31083	4	1	findings	finding	NOUN
fbem-31083	4	2	reveal	reveal	VERB
fbem-31083	4	3	loan	loan	NOUN
fbem-31083	4	4	delinquency	delinquency	NOUN
fbem-31083	4	5	,	,	PUNCT
fbem-31083	4	6	inadequate	inadequate	ADJ
fbem-31083	4	7	loan	loan	NOUN
fbem-31083	4	8	loss	loss	NOUN
fbem-31083	4	9	provisions	provision	NOUN
fbem-31083	4	10	,	,	PUNCT
fbem-31083	4	11	limited	limited	ADJ
fbem-31083	4	12	financing	financing	NOUN
fbem-31083	4	13	sources	source	NOUN
fbem-31083	4	14	,	,	PUNCT
fbem-31083	4	15	and	and	CCONJ
fbem-31083	4	16	non	non	ADJ
fbem-31083	4	17	-	-	ADJ
fbem-31083	4	18	performing	perform	VERB
fbem-31083	4	19	assets	asset	NOUN
fbem-31083	4	20	as	as	ADP
fbem-31083	4	21	major	major	ADJ
fbem-31083	4	22	risk	risk	NOUN
fbem-31083	4	23	areas	area	NOUN
fbem-31083	4	24	.	.	PUNCT
fbem-31083	5	1	these	these	PRON
fbem-31083	5	2	were	be	AUX
fbem-31083	5	3	assessed	assess	VERB
fbem-31083	5	4	as	as	ADP
fbem-31083	5	5	either	either	CCONJ
fbem-31083	5	6	disastrous	disastrous	ADJ
fbem-31083	5	7	or	or	CCONJ
fbem-31083	5	8	critical	critical	ADJ
fbem-31083	5	9	risks	risk	NOUN
fbem-31083	5	10	.	.	PUNCT
fbem-31083	6	1	proposed	propose	VERB
fbem-31083	6	2	mitigating	mitigating	NOUN
fbem-31083	6	3	strategies	strategy	NOUN
fbem-31083	6	4	include	include	VERB
fbem-31083	6	5	:	:	PUNCT
fbem-31083	6	6	updating	update	VERB
fbem-31083	6	7	policies	policy	NOUN
fbem-31083	6	8	,	,	PUNCT
fbem-31083	6	9	refining	refine	VERB
fbem-31083	6	10	operational	operational	ADJ
fbem-31083	6	11	systems	system	NOUN
fbem-31083	6	12	,	,	PUNCT
fbem-31083	6	13	and	and	CCONJ
fbem-31083	6	14	product	product	NOUN
fbem-31083	6	15	and	and	CCONJ
fbem-31083	6	16	asset	asset	NOUN
fbem-31083	6	17	utilization	utilization	NOUN
fbem-31083	6	18	analysis	analysis	NOUN
fbem-31083	6	19	.	.	PUNCT
fbem-31083	7	1	the	the	DET
fbem-31083	7	2	study	study	NOUN
fbem-31083	7	3	concludes	conclude	VERB
fbem-31083	7	4	that	that	SCONJ
fbem-31083	7	5	liquidity	liquidity	NOUN
fbem-31083	7	6	and	and	CCONJ
fbem-31083	7	7	credit	credit	NOUN
fbem-31083	7	8	risks	risk	NOUN
fbem-31083	7	9	are	be	AUX
fbem-31083	7	10	the	the	DET
fbem-31083	7	11	primary	primary	ADJ
fbem-31083	7	12	aspect	aspect	NOUN
fbem-31083	7	13	affecting	affect	VERB
fbem-31083	7	14	the	the	DET
fbem-31083	7	15	cooperative	cooperative	NOUN
fbem-31083	7	16	’s	’s	PART
fbem-31083	7	17	financial	financial	ADJ
fbem-31083	7	18	performance	performance	NOUN
fbem-31083	7	19	.	.	PUNCT
fbem-31083	8	1	keywords	keyword	NOUN
fbem-31083	8	2	:	:	PUNCT
fbem-31083	8	3	cooperative	cooperative	ADJ
fbem-31083	8	4	governance	governance	NOUN
fbem-31083	8	5	;	;	PUNCT
fbem-31083	8	6	industry	industry	NOUN
fbem-31083	8	7	standards	standard	NOUN
fbem-31083	8	8	;	;	PUNCT
fbem-31083	8	9	financial	financial	ADJ
fbem-31083	8	10	statement	statement	NOUN
fbem-31083	8	11	analysis	analysis	NOUN
fbem-31083	8	12	.	.	PUNCT
fbem-31083	9	1	1	1	X
fbem-31083	9	2	.	.	X
fbem-31083	9	3	introduction	introduction	NOUN
fbem-31083	9	4	risks	risk	NOUN
fbem-31083	9	5	are	be	AUX
fbem-31083	9	6	inherent	inherent	ADJ
fbem-31083	9	7	in	in	ADP
fbem-31083	9	8	every	every	DET
fbem-31083	9	9	aspect	aspect	NOUN
fbem-31083	9	10	of	of	ADP
fbem-31083	9	11	business	business	NOUN
fbem-31083	9	12	operation	operation	NOUN
fbem-31083	9	13	(	(	PUNCT
fbem-31083	9	14	small	small	ADJ
fbem-31083	9	15	business	business	NOUN
fbem-31083	9	16	development	development	NOUN
fbem-31083	9	17	corporation	corporation	NOUN
fbem-31083	9	18	,	,	PUNCT
fbem-31083	9	19	2021	2021	NUM
fbem-31083	9	20	)	)	PUNCT
fbem-31083	9	21	.	.	PUNCT
fbem-31083	10	1	in	in	ADP
fbem-31083	10	2	today	today	NOUN
fbem-31083	10	3	’s	’s	PART
fbem-31083	10	4	environment	environment	NOUN
fbem-31083	10	5	,	,	PUNCT
fbem-31083	10	6	where	where	SCONJ
fbem-31083	10	7	risks	risk	NOUN
fbem-31083	10	8	are	be	AUX
fbem-31083	10	9	prevalent	prevalent	ADJ
fbem-31083	10	10	,	,	PUNCT
fbem-31083	10	11	it	it	PRON
fbem-31083	10	12	is	be	AUX
fbem-31083	10	13	crucial	crucial	ADJ
fbem-31083	10	14	for	for	SCONJ
fbem-31083	10	15	a	a	DET
fbem-31083	10	16	business	business	NOUN
fbem-31083	10	17	entity	entity	NOUN
fbem-31083	10	18	to	to	PART
fbem-31083	10	19	have	have	VERB
fbem-31083	10	20	a	a	DET
fbem-31083	10	21	strong	strong	ADJ
fbem-31083	10	22	risk	risk	NOUN
fbem-31083	10	23	management	management	NOUN
fbem-31083	10	24	system	system	NOUN
fbem-31083	10	25	to	to	PART
fbem-31083	10	26	ensure	ensure	VERB
fbem-31083	10	27	its	its	PRON
fbem-31083	10	28	sustainability	sustainability	NOUN
fbem-31083	10	29	.	.	PUNCT
fbem-31083	11	1	according	accord	VERB
fbem-31083	11	2	to	to	ADP
fbem-31083	11	3	several	several	ADJ
fbem-31083	11	4	researchers	researcher	NOUN
fbem-31083	11	5	,	,	PUNCT
fbem-31083	11	6	risk	risk	NOUN
fbem-31083	11	7	can	can	AUX
fbem-31083	11	8	be	be	AUX
fbem-31083	11	9	minimized	minimize	VERB
fbem-31083	11	10	by	by	ADP
fbem-31083	11	11	identifying	identify	VERB
fbem-31083	11	12	,	,	PUNCT
fbem-31083	11	13	analyzing	analyze	VERB
fbem-31083	11	14	,	,	PUNCT
fbem-31083	11	15	prioritizing	prioritizing	NOUN
fbem-31083	11	16	,	,	PUNCT
fbem-31083	11	17	planning	planning	NOUN
fbem-31083	11	18	,	,	PUNCT
fbem-31083	11	19	tracking	tracking	NOUN
fbem-31083	11	20	,	,	PUNCT
fbem-31083	11	21	and	and	CCONJ
fbem-31083	11	22	controlling	control	VERB
fbem-31083	11	23	events	event	NOUN
fbem-31083	11	24	that	that	PRON
fbem-31083	11	25	may	may	AUX
fbem-31083	11	26	arise	arise	VERB
fbem-31083	11	27	during	during	ADP
fbem-31083	11	28	the	the	DET
fbem-31083	11	29	business	business	NOUN
fbem-31083	11	30	lifecycle	lifecycle	NOUN
fbem-31083	11	31	(	(	PUNCT
fbem-31083	11	32	lab	lab	NOUN
fbem-31083	11	33	-	-	PUNCT
fbem-31083	11	34	oyan	oyan	ADJ
fbem-31083	11	35	,	,	PUNCT
fbem-31083	11	36	2017	2017	NUM
fbem-31083	11	37	)	)	PUNCT
fbem-31083	11	38	.	.	PUNCT
fbem-31083	12	1	as	as	ADP
fbem-31083	12	2	such	such	ADJ
fbem-31083	12	3	,	,	PUNCT
fbem-31083	12	4	risk	risk	NOUN
fbem-31083	12	5	management	management	NOUN
fbem-31083	12	6	has	have	AUX
fbem-31083	12	7	become	become	VERB
fbem-31083	12	8	an	an	DET
fbem-31083	12	9	essential	essential	ADJ
fbem-31083	12	10	part	part	NOUN
fbem-31083	12	11	of	of	ADP
fbem-31083	12	12	effective	effective	ADJ
fbem-31083	12	13	management	management	NOUN
fbem-31083	12	14	and	and	CCONJ
fbem-31083	12	15	governance	governance	NOUN
fbem-31083	12	16	.	.	PUNCT
fbem-31083	13	1	in	in	ADP
fbem-31083	13	2	a	a	DET
fbem-31083	13	3	study	study	NOUN
fbem-31083	13	4	by	by	ADP
fbem-31083	13	5	sugiyanto	sugiyanto	NOUN
fbem-31083	13	6	and	and	CCONJ
fbem-31083	13	7	rahayu	rahayu	PROPN
fbem-31083	13	8	(	(	PUNCT
fbem-31083	13	9	2018	2018	NUM
fbem-31083	13	10	)	)	PUNCT
fbem-31083	13	11	,	,	PUNCT
fbem-31083	13	12	it	it	PRON
fbem-31083	13	13	was	be	AUX
fbem-31083	13	14	found	find	VERB
fbem-31083	13	15	that	that	SCONJ
fbem-31083	13	16	implementing	implement	VERB
fbem-31083	13	17	risk	risk	NOUN
fbem-31083	13	18	management	management	NOUN
fbem-31083	13	19	within	within	ADP
fbem-31083	13	20	cooperatives	cooperative	NOUN
fbem-31083	13	21	has	have	VERB
fbem-31083	13	22	a	a	DET
fbem-31083	13	23	significant	significant	ADJ
fbem-31083	13	24	positive	positive	ADJ
fbem-31083	13	25	impact	impact	NOUN
fbem-31083	13	26	on	on	ADP
fbem-31083	13	27	governance	governance	NOUN
fbem-31083	13	28	.	.	PUNCT
fbem-31083	14	1	by	by	ADP
fbem-31083	14	2	addressing	address	VERB
fbem-31083	14	3	various	various	ADJ
fbem-31083	14	4	risks	risk	NOUN
fbem-31083	14	5	such	such	ADJ
fbem-31083	14	6	as	as	ADP
fbem-31083	14	7	credit	credit	NOUN
fbem-31083	14	8	,	,	PUNCT
fbem-31083	14	9	market	market	NOUN
fbem-31083	14	10	,	,	PUNCT
fbem-31083	14	11	liquidity	liquidity	NOUN
fbem-31083	14	12	,	,	PUNCT
fbem-31083	14	13	operational	operational	ADJ
fbem-31083	14	14	,	,	PUNCT
fbem-31083	14	15	legal	legal	ADJ
fbem-31083	14	16	,	,	PUNCT
fbem-31083	14	17	reputation	reputation	NOUN
fbem-31083	14	18	,	,	PUNCT
fbem-31083	14	19	strategic	strategic	ADJ
fbem-31083	14	20	,	,	PUNCT
fbem-31083	14	21	and	and	CCONJ
fbem-31083	14	22	compliance	compliance	NOUN
fbem-31083	14	23	risks	risk	NOUN
fbem-31083	14	24	,	,	PUNCT
fbem-31083	14	25	cooperatives	cooperative	NOUN
fbem-31083	14	26	can	can	AUX
fbem-31083	14	27	foster	foster	VERB
fbem-31083	14	28	good	good	ADJ
fbem-31083	14	29	governance	governance	NOUN
fbem-31083	14	30	.	.	PUNCT
fbem-31083	15	1	moreover	moreover	ADV
fbem-31083	15	2	,	,	PUNCT
fbem-31083	15	3	almost	almost	ADV
fbem-31083	15	4	all	all	DET
fbem-31083	15	5	types	type	NOUN
fbem-31083	15	6	of	of	ADP
fbem-31083	15	7	risk	risk	NOUN
fbem-31083	15	8	carry	carry	VERB
fbem-31083	15	9	financial	financial	ADJ
fbem-31083	15	10	consequences	consequence	NOUN
fbem-31083	15	11	,	,	PUNCT
fbem-31083	15	12	including	include	VERB
fbem-31083	15	13	additional	additional	ADJ
fbem-31083	15	14	costs	cost	NOUN
fbem-31083	15	15	or	or	CCONJ
fbem-31083	15	16	lost	lose	VERB
fbem-31083	15	17	revenue	revenue	NOUN
fbem-31083	15	18	.	.	PUNCT
fbem-31083	16	1	financial	financial	ADJ
fbem-31083	16	2	risk	risk	NOUN
fbem-31083	16	3	,	,	PUNCT
fbem-31083	16	4	which	which	PRON
fbem-31083	16	5	refers	refer	VERB
fbem-31083	16	6	to	to	ADP
fbem-31083	16	7	a	a	DET
fbem-31083	16	8	business	business	NOUN
fbem-31083	16	9	's	's	PART
fbem-31083	16	10	ability	ability	NOUN
fbem-31083	16	11	to	to	PART
fbem-31083	16	12	manage	manage	VERB
fbem-31083	16	13	debt	debt	NOUN
fbem-31083	16	14	and	and	CCONJ
fbem-31083	16	15	meet	meet	VERB
fbem-31083	16	16	its	its	PRON
fbem-31083	16	17	financial	financial	ADJ
fbem-31083	16	18	obligations	obligation	NOUN
fbem-31083	16	19	,	,	PUNCT
fbem-31083	16	20	is	be	AUX
fbem-31083	16	21	particularly	particularly	ADV
fbem-31083	16	22	significant	significant	ADJ
fbem-31083	16	23	in	in	ADP
fbem-31083	16	24	this	this	DET
fbem-31083	16	25	context	context	NOUN
fbem-31083	16	26	.	.	PUNCT
fbem-31083	17	1	this	this	DET
fbem-31083	17	2	type	type	NOUN
fbem-31083	17	3	of	of	ADP
fbem-31083	17	4	risk	risk	NOUN
fbem-31083	17	5	includes	include	VERB
fbem-31083	17	6	the	the	DET
fbem-31083	17	7	potential	potential	NOUN
fbem-31083	17	8	for	for	ADP
fbem-31083	17	9	sudden	sudden	ADJ
fbem-31083	17	10	financial	financial	ADJ
fbem-31083	17	11	loss	loss	NOUN
fbem-31083	17	12	due	due	ADP
fbem-31083	17	13	to	to	ADP
fbem-31083	17	14	outstanding	outstanding	ADJ
fbem-31083	17	15	debts	debt	NOUN
fbem-31083	17	16	or	or	CCONJ
fbem-31083	17	17	unforeseen	unforeseen	ADJ
fbem-31083	17	18	expenses	expense	NOUN
fbem-31083	17	19	.	.	PUNCT
fbem-31083	18	1	there	there	PRON
fbem-31083	18	2	are	be	VERB
fbem-31083	18	3	generally	generally	ADV
fbem-31083	18	4	four	four	NUM
fbem-31083	18	5	categories	category	NOUN
fbem-31083	18	6	of	of	ADP
fbem-31083	18	7	financial	financial	ADJ
fbem-31083	18	8	risks	risk	NOUN
fbem-31083	18	9	:	:	PUNCT
fbem-31083	18	10	credit	credit	NOUN
fbem-31083	18	11	risk	risk	NOUN
fbem-31083	18	12	,	,	PUNCT
fbem-31083	18	13	market	market	NOUN
fbem-31083	18	14	risk	risk	NOUN
fbem-31083	18	15	,	,	PUNCT
fbem-31083	18	16	operational	operational	ADJ
fbem-31083	18	17	risk	risk	NOUN
fbem-31083	18	18	,	,	PUNCT
fbem-31083	18	19	and	and	CCONJ
fbem-31083	18	20	liquidity	liquidity	NOUN
fbem-31083	18	21	risk	risk	NOUN
fbem-31083	18	22	.	.	PUNCT
fbem-31083	19	1	credit	credit	NOUN
fbem-31083	19	2	risk	risk	NOUN
fbem-31083	19	3	refers	refer	VERB
fbem-31083	19	4	to	to	ADP
fbem-31083	19	5	the	the	DET
fbem-31083	19	6	likelihood	likelihood	NOUN
fbem-31083	19	7	of	of	ADP
fbem-31083	19	8	failing	fail	VERB
fbem-31083	19	9	to	to	PART
fbem-31083	19	10	pay	pay	VERB
fbem-31083	19	11	creditors	creditor	NOUN
fbem-31083	19	12	or	or	CCONJ
fbem-31083	19	13	suppliers	supplier	NOUN
fbem-31083	19	14	.	.	PUNCT
fbem-31083	20	1	market	market	NOUN
fbem-31083	20	2	risk	risk	NOUN
fbem-31083	20	3	arises	arise	VERB
fbem-31083	20	4	from	from	ADP
fbem-31083	20	5	fluctuations	fluctuation	NOUN
fbem-31083	20	6	in	in	ADP
fbem-31083	20	7	factors	factor	NOUN
fbem-31083	20	8	like	like	ADP
fbem-31083	20	9	market	market	NOUN
fbem-31083	20	10	volatility	volatility	NOUN
fbem-31083	20	11	,	,	PUNCT
fbem-31083	20	12	interest	interest	NOUN
fbem-31083	20	13	rates	rate	NOUN
fbem-31083	20	14	,	,	PUNCT
fbem-31083	20	15	or	or	CCONJ
fbem-31083	20	16	the	the	DET
fbem-31083	20	17	prices	price	NOUN
fbem-31083	20	18	of	of	ADP
fbem-31083	20	19	raw	raw	ADJ
fbem-31083	20	20	materials	material	NOUN
fbem-31083	20	21	and	and	CCONJ
fbem-31083	20	22	currencies	currency	NOUN
fbem-31083	20	23	.	.	PUNCT
fbem-31083	21	1	operational	operational	ADJ
fbem-31083	21	2	risk	risk	NOUN
fbem-31083	21	3	stems	stem	VERB
fbem-31083	21	4	from	from	ADP
fbem-31083	21	5	failures	failure	NOUN
fbem-31083	21	6	in	in	ADP
fbem-31083	21	7	business	business	NOUN
fbem-31083	21	8	processes	process	NOUN
fbem-31083	21	9	,	,	PUNCT
fbem-31083	21	10	systems	system	NOUN
fbem-31083	21	11	,	,	PUNCT
fbem-31083	21	12	or	or	CCONJ
fbem-31083	21	13	policies	policy	NOUN
fbem-31083	21	14	,	,	PUNCT
fbem-31083	21	15	including	include	VERB
fbem-31083	21	16	issues	issue	NOUN
fbem-31083	21	17	like	like	ADP
fbem-31083	21	18	fraud	fraud	NOUN
fbem-31083	21	19	,	,	PUNCT
fbem-31083	21	20	technical	technical	ADJ
fbem-31083	21	21	failures	failure	NOUN
fbem-31083	21	22	,	,	PUNCT
fbem-31083	21	23	or	or	CCONJ
fbem-31083	21	24	human	human	ADJ
fbem-31083	21	25	error	error	NOUN
fbem-31083	21	26	.	.	PUNCT
fbem-31083	22	1	liquidity	liquidity	NOUN
fbem-31083	22	2	risk	risk	NOUN
fbem-31083	22	3	on	on	ADP
fbem-31083	22	4	the	the	DET
fbem-31083	22	5	other	other	ADJ
fbem-31083	22	6	hand	hand	NOUN
fbem-31083	22	7	pertains	pertain	NOUN
fbem-31083	22	8	to	to	ADP
fbem-31083	22	9	a	a	DET
fbem-31083	22	10	business	business	NOUN
fbem-31083	22	11	's	's	PART
fbem-31083	22	12	ability	ability	NOUN
fbem-31083	22	13	to	to	PART
fbem-31083	22	14	meet	meet	VERB
fbem-31083	22	15	short	short	ADJ
fbem-31083	22	16	-	-	PUNCT
fbem-31083	22	17	term	term	NOUN
fbem-31083	22	18	financial	financial	ADJ
fbem-31083	22	19	obligations	obligation	NOUN
fbem-31083	22	20	,	,	PUNCT
fbem-31083	22	21	affecting	affect	VERB
fbem-31083	22	22	its	its	PRON
fbem-31083	22	23	ability	ability	NOUN
fbem-31083	22	24	to	to	PART
fbem-31083	22	25	carry	carry	VERB
fbem-31083	22	26	out	out	ADP
fbem-31083	22	27	essential	essential	ADJ
fbem-31083	22	28	transactions	transaction	NOUN
fbem-31083	22	29	(	(	PUNCT
fbem-31083	22	30	nibusinessinfo.co.uk	nibusinessinfo.co.uk	PROPN
fbem-31083	22	31	,	,	PUNCT
fbem-31083	22	32	n.d	n.d	PROPN
fbem-31083	22	33	.	.	PROPN
fbem-31083	22	34	)	)	PUNCT
fbem-31083	22	35	.	.	PUNCT
fbem-31083	23	1	risk	risk	NOUN
fbem-31083	23	2	management	management	NOUN
fbem-31083	23	3	is	be	AUX
fbem-31083	23	4	a	a	DET
fbem-31083	23	5	comprehensive	comprehensive	ADJ
fbem-31083	23	6	approach	approach	NOUN
fbem-31083	23	7	that	that	PRON
fbem-31083	23	8	protects	protect	VERB
fbem-31083	23	9	the	the	DET
fbem-31083	23	10	cooperative	cooperative	NOUN
fbem-31083	23	11	's	's	PART
fbem-31083	23	12	assets	asset	NOUN
fbem-31083	23	13	,	,	PUNCT
fbem-31083	23	14	revenues	revenue	NOUN
fbem-31083	23	15	,	,	PUNCT
fbem-31083	23	16	personnel	personnel	NOUN
fbem-31083	23	17	,	,	PUNCT
fbem-31083	23	18	and	and	CCONJ
fbem-31083	23	19	reputation	reputation	NOUN
fbem-31083	23	20	while	while	SCONJ
fbem-31083	23	21	maintaining	maintain	VERB
fbem-31083	23	22	efficiency	efficiency	NOUN
fbem-31083	23	23	and	and	CCONJ
fbem-31083	23	24	minimizing	minimize	VERB
fbem-31083	23	25	costs	cost	NOUN
fbem-31083	23	26	.	.	PUNCT
fbem-31083	24	1	despite	despite	SCONJ
fbem-31083	24	2	its	its	PRON
fbem-31083	24	3	importance	importance	NOUN
fbem-31083	24	4	,	,	PUNCT
fbem-31083	24	5	not	not	PART
fbem-31083	24	6	all	all	DET
fbem-31083	24	7	cooperatives	cooperative	NOUN
fbem-31083	24	8	have	have	VERB
fbem-31083	24	9	formal	formal	ADJ
fbem-31083	24	10	risk	risk	NOUN
fbem-31083	24	11	management	management	NOUN
fbem-31083	24	12	plans	plan	NOUN
fbem-31083	24	13	.	.	PUNCT
fbem-31083	25	1	for	for	ADP
fbem-31083	25	2	organizations	organization	NOUN
fbem-31083	25	3	handling	handle	VERB
fbem-31083	25	4	people	people	NOUN
fbem-31083	25	5	's	's	PART
fbem-31083	25	6	resources	resource	NOUN
fbem-31083	25	7	,	,	PUNCT
fbem-31083	25	8	such	such	ADJ
fbem-31083	25	9	as	as	ADP
fbem-31083	25	10	cooperatives	cooperative	NOUN
fbem-31083	25	11	,	,	PUNCT
fbem-31083	25	12	it	it	PRON
fbem-31083	25	13	is	be	AUX
fbem-31083	25	14	essential	essential	ADJ
fbem-31083	25	15	to	to	PART
fbem-31083	25	16	assure	assure	VERB
fbem-31083	25	17	shareholders	shareholder	NOUN
fbem-31083	25	18	that	that	SCONJ
fbem-31083	25	19	their	their	PRON
fbem-31083	25	20	investments	investment	NOUN
fbem-31083	25	21	are	be	AUX
fbem-31083	25	22	protected	protect	VERB
fbem-31083	25	23	.	.	PUNCT
fbem-31083	26	1	effective	effective	ADJ
fbem-31083	26	2	risk	risk	NOUN
fbem-31083	26	3	management	management	NOUN
fbem-31083	26	4	can	can	AUX
fbem-31083	26	5	help	help	VERB
fbem-31083	26	6	address	address	VERB
fbem-31083	26	7	potential	potential	ADJ
fbem-31083	26	8	threats	threat	NOUN
fbem-31083	26	9	both	both	CCONJ
fbem-31083	26	10	within	within	ADP
fbem-31083	26	11	and	and	CCONJ
fbem-31083	26	12	outside	outside	ADP
fbem-31083	26	13	the	the	DET
fbem-31083	26	14	organization	organization	NOUN
fbem-31083	26	15	,	,	PUNCT
fbem-31083	26	16	yet	yet	CCONJ
fbem-31083	26	17	many	many	ADJ
fbem-31083	26	18	cooperatives	cooperative	NOUN
fbem-31083	26	19	lack	lack	VERB
fbem-31083	26	20	hazard	hazard	NOUN
fbem-31083	26	21	identification	identification	NOUN
fbem-31083	26	22	mechanisms	mechanism	NOUN
fbem-31083	26	23	.	.	PUNCT
fbem-31083	27	1	this	this	DET
fbem-31083	27	2	absence	absence	NOUN
fbem-31083	27	3	of	of	ADP
fbem-31083	27	4	preparedness	preparedness	NOUN
fbem-31083	27	5	aggravates	aggravate	VERB
fbem-31083	27	6	the	the	DET
fbem-31083	27	7	consequences	consequence	NOUN
fbem-31083	27	8	when	when	SCONJ
fbem-31083	27	9	risks	risk	NOUN
fbem-31083	27	10	materialize	materialize	VERB
fbem-31083	27	11	,	,	PUNCT
fbem-31083	27	12	often	often	ADV
fbem-31083	27	13	leading	lead	VERB
fbem-31083	27	14	to	to	ADP
fbem-31083	27	15	financial	financial	ADJ
fbem-31083	27	16	losses	loss	NOUN
fbem-31083	27	17	,	,	PUNCT
fbem-31083	27	18	asset	asset	NOUN
fbem-31083	27	19	devaluation	devaluation	NOUN
fbem-31083	27	20	,	,	PUNCT
fbem-31083	27	21	and	and	CCONJ
fbem-31083	27	22	a	a	DET
fbem-31083	27	23	decline	decline	NOUN
fbem-31083	27	24	in	in	ADP
fbem-31083	27	25	net	net	ADJ
fbem-31083	27	26	surplus	surplus	NOUN
fbem-31083	27	27	,	,	PUNCT
fbem-31083	27	28	which	which	PRON
fbem-31083	27	29	can	can	AUX
fbem-31083	27	30	negatively	negatively	ADV
fbem-31083	27	31	affect	affect	VERB
fbem-31083	27	32	member	member	NOUN
fbem-31083	27	33	dividends	dividend	NOUN
fbem-31083	27	34	.	.	PUNCT
fbem-31083	28	1	in	in	ADP
fbem-31083	28	2	the	the	DET
fbem-31083	28	3	cooperative	cooperative	ADJ
fbem-31083	28	4	sector	sector	NOUN
fbem-31083	28	5	,	,	PUNCT
fbem-31083	28	6	risk	risk	NOUN
fbem-31083	28	7	management	management	NOUN
fbem-31083	28	8	training	training	NOUN
fbem-31083	28	9	is	be	AUX
fbem-31083	28	10	mandatory	mandatory	ADJ
fbem-31083	28	11	for	for	ADP
fbem-31083	28	12	officers	officer	NOUN
fbem-31083	28	13	of	of	ADP
fbem-31083	28	14	cooperatives	cooperative	NOUN
fbem-31083	28	15	handling	handle	VERB
fbem-31083	28	16	at	at	ADP
fbem-31083	28	17	least	least	ADJ
fbem-31083	28	18	php	php	NOUN
fbem-31083	28	19	5,000,000	5,000,000	NUM
fbem-31083	28	20	in	in	ADP
fbem-31083	28	21	deposit	deposit	NOUN
fbem-31083	28	22	liabilities	liability	NOUN
fbem-31083	28	23	as	as	SCONJ
fbem-31083	28	24	promulgated	promulgate	VERB
fbem-31083	28	25	by	by	ADP
fbem-31083	28	26	the	the	DET
fbem-31083	28	27	major	major	ADJ
fbem-31083	28	28	oversight	oversight	NOUN
fbem-31083	28	29	agency	agency	NOUN
fbem-31083	28	30	of	of	ADP
fbem-31083	28	31	cooperatives	cooperative	NOUN
fbem-31083	28	32	,	,	PUNCT
fbem-31083	28	33	the	the	DET
fbem-31083	28	34	cooperative	cooperative	ADJ
fbem-31083	28	35	development	development	NOUN
fbem-31083	28	36	authority	authority	NOUN
fbem-31083	28	37	through	through	ADP
fbem-31083	28	38	memorandum	memorandum	NOUN
fbem-31083	28	39	circular	circular	ADJ
fbem-31083	28	40	no	no	NOUN
fbem-31083	28	41	.	.	NOUN
fbem-31083	28	42	2015	2015	NUM
fbem-31083	28	43	-	-	SYM
fbem-31083	28	44	09	09	NUM
fbem-31083	28	45	,	,	PUNCT
fbem-31083	28	46	sec	sec	PROPN
fbem-31083	28	47	.	.	PROPN
fbem-31083	28	48	3	3	NUM
fbem-31083	28	49	.	.	PUNCT
fbem-31083	29	1	this	this	DET
fbem-31083	29	2	training	training	NOUN
fbem-31083	29	3	ensures	ensure	VERB
fbem-31083	29	4	that	that	SCONJ
fbem-31083	29	5	cooperative	cooperative	ADJ
fbem-31083	29	6	leaders	leader	NOUN
fbem-31083	29	7	are	be	AUX
fbem-31083	29	8	equipped	equip	VERB
fbem-31083	29	9	with	with	ADP
fbem-31083	29	10	the	the	DET
fbem-31083	29	11	knowledge	knowledge	NOUN
fbem-31083	29	12	to	to	PART
fbem-31083	29	13	manage	manage	VERB
fbem-31083	29	14	risks	risk	NOUN
fbem-31083	29	15	effectively	effectively	ADV
fbem-31083	29	16	,	,	PUNCT
fbem-31083	29	17	which	which	PRON
fbem-31083	29	18	is	be	AUX
fbem-31083	29	19	crucial	crucial	ADJ
fbem-31083	29	20	for	for	ADP
fbem-31083	29	21	achieving	achieve	VERB
fbem-31083	29	22	the	the	DET
fbem-31083	29	23	cooperative	cooperative	NOUN
fbem-31083	29	24	’s	’s	PART
fbem-31083	29	25	objectives	objective	NOUN
fbem-31083	29	26	while	while	SCONJ
fbem-31083	29	27	maintaining	maintain	VERB
fbem-31083	29	28	an	an	DET
fbem-31083	29	29	acceptable	acceptable	ADJ
fbem-31083	29	30	level	level	NOUN
fbem-31083	29	31	of	of	ADP
fbem-31083	29	32	risk	risk	NOUN
fbem-31083	29	33	.	.	PUNCT
fbem-31083	30	1	the	the	DET
fbem-31083	30	2	board	board	NOUN
fbem-31083	30	3	of	of	ADP
fbem-31083	30	4	directors	director	NOUN
fbem-31083	30	5	(	(	PUNCT
fbem-31083	30	6	bod	bod	PROPN
fbem-31083	30	7	)	)	PUNCT
fbem-31083	30	8	has	have	VERB
fbem-31083	30	9	a	a	DET
fbem-31083	30	10	responsibility	responsibility	NOUN
fbem-31083	30	11	to	to	PART
fbem-31083	30	12	identify	identify	VERB
fbem-31083	30	13	and	and	CCONJ
fbem-31083	30	14	monitor	monitor	VERB
fbem-31083	30	15	key	key	ADJ
fbem-31083	30	16	risks	risk	NOUN
fbem-31083	30	17	,	,	PUNCT
fbem-31083	30	18	ensuring	ensure	VERB
fbem-31083	30	19	that	that	SCONJ
fbem-31083	30	20	internal	internal	ADJ
fbem-31083	30	21	controls	control	NOUN
fbem-31083	30	22	are	be	AUX
fbem-31083	30	23	in	in	ADP
fbem-31083	30	24	place	place	NOUN
fbem-31083	30	25	.	.	PUNCT
fbem-31083	31	1	despite	despite	SCONJ
fbem-31083	31	2	this	this	DET
fbem-31083	31	3	effort	effort	NOUN
fbem-31083	31	4	by	by	ADP
fbem-31083	31	5	the	the	DET
fbem-31083	31	6	cda	cda	PROPN
fbem-31083	31	7	,	,	PUNCT
fbem-31083	31	8	risk	risk	NOUN
fbem-31083	31	9	management	management	NOUN
fbem-31083	31	10	remains	remain	VERB
fbem-31083	31	11	a	a	DET
fbem-31083	31	12	relatively	relatively	ADV
fbem-31083	31	13	new	new	ADJ
fbem-31083	31	14	discipline	discipline	NOUN
fbem-31083	31	15	within	within	ADP
fbem-31083	31	16	the	the	DET
fbem-31083	31	17	cooperative	cooperative	ADJ
fbem-31083	31	18	sector	sector	NOUN
fbem-31083	31	19	.	.	PUNCT
fbem-31083	32	1	unlike	unlike	ADP
fbem-31083	32	2	private	private	ADJ
fbem-31083	32	3	corporations	corporation	NOUN
fbem-31083	32	4	,	,	PUNCT
fbem-31083	32	5	cooperatives	cooperative	NOUN
fbem-31083	32	6	often	often	ADV
fbem-31083	32	7	lack	lack	VERB
fbem-31083	32	8	sophisticated	sophisticated	ADJ
fbem-31083	32	9	risk	risk	NOUN
fbem-31083	32	10	management	management	NOUN
fbem-31083	32	11	frameworks	framework	NOUN
fbem-31083	32	12	.	.	PUNCT
fbem-31083	33	1	additionally	additionally	ADV
fbem-31083	33	2	,	,	PUNCT
fbem-31083	33	3	the	the	DET
fbem-31083	33	4	board	board	NOUN
fbem-31083	33	5	of	of	ADP
fbem-31083	33	6	directors	director	NOUN
fbem-31083	33	7	and	and	CCONJ
fbem-31083	33	8	the	the	DET
fbem-31083	33	9	audit	audit	NOUN
fbem-31083	33	10	committee	committee	NOUN
fbem-31083	33	11	who	who	PRON
fbem-31083	33	12	are	be	AUX
fbem-31083	33	13	elected	elect	VERB
fbem-31083	33	14	by	by	ADP
fbem-31083	33	15	the	the	DET
fbem-31083	33	16	general	general	ADJ
fbem-31083	33	17	assembly	assembly	NOUN
fbem-31083	33	18	,	,	PUNCT
fbem-31083	33	19	may	may	AUX
fbem-31083	33	20	not	not	PART
fbem-31083	33	21	have	have	VERB
fbem-31083	33	22	the	the	DET
fbem-31083	33	23	necessary	necessary	ADJ
fbem-31083	33	24	technical	technical	ADJ
fbem-31083	33	25	expertise	expertise	NOUN
fbem-31083	33	26	to	to	PART
fbem-31083	33	27	effectively	effectively	ADV
fbem-31083	33	28	oversee	oversee	VERB
fbem-31083	33	29	risk	risk	NOUN
fbem-31083	33	30	management	management	NOUN
fbem-31083	33	31	.	.	PUNCT
fbem-31083	34	1	a	a	DET
fbem-31083	34	2	study	study	NOUN
fbem-31083	34	3	by	by	ADP
fbem-31083	34	4	fagyan	fagyan	PROPN
fbem-31083	34	5	(	(	PUNCT
fbem-31083	34	6	2015	2015	NUM
fbem-31083	34	7	)	)	PUNCT
fbem-31083	34	8	found	find	VERB
fbem-31083	34	9	that	that	SCONJ
fbem-31083	34	10	many	many	ADJ
fbem-31083	34	11	members	member	NOUN
fbem-31083	34	12	of	of	ADP
fbem-31083	34	13	cooperative	cooperative	ADJ
fbem-31083	34	14	boards	board	NOUN
fbem-31083	34	15	and	and	CCONJ
fbem-31083	34	16	audit	audit	NOUN
fbem-31083	34	17	committees	committee	NOUN
fbem-31083	34	18	in	in	ADP
fbem-31083	34	19	mountain	mountain	NOUN
fbem-31083	34	20	province	province	NOUN
fbem-31083	34	21	lack	lack	VERB
fbem-31083	34	22	the	the	DET
fbem-31083	34	23	business	business	NOUN
fbem-31083	34	24	-	-	PUNCT
fbem-31083	34	25	related	relate	VERB
fbem-31083	34	26	knowledge	knowledge	NOUN
fbem-31083	34	27	and	and	CCONJ
fbem-31083	34	28	skills	skill	NOUN
fbem-31083	34	29	needed	need	VERB
fbem-31083	34	30	to	to	PART
fbem-31083	34	31	perform	perform	VERB
fbem-31083	34	32	their	their	PRON
fbem-31083	34	33	duties	duty	NOUN
fbem-31083	34	34	adequately	adequately	ADV
fbem-31083	34	35	.	.	PUNCT
fbem-31083	35	1	this	this	DET
fbem-31083	35	2	gap	gap	NOUN
fbem-31083	35	3	in	in	ADP
fbem-31083	35	4	qualifications	qualification	NOUN
fbem-31083	35	5	complicates	complicate	VERB
fbem-31083	35	6	the	the	DET
fbem-31083	35	7	implementation	implementation	NOUN
fbem-31083	35	8	of	of	ADP
fbem-31083	35	9	an	an	DET
fbem-31083	35	10	effective	effective	ADJ
fbem-31083	35	11	risk	risk	NOUN
fbem-31083	35	12	management	management	NOUN
fbem-31083	35	13	system	system	NOUN
fbem-31083	35	14	.	.	PUNCT
fbem-31083	36	1	savings	saving	NOUN
fbem-31083	36	2	and	and	CCONJ
fbem-31083	36	3	credit	credit	NOUN
fbem-31083	36	4	cooperatives	cooperative	NOUN
fbem-31083	36	5	play	play	VERB
fbem-31083	36	6	a	a	DET
fbem-31083	36	7	crucial	crucial	ADJ
fbem-31083	36	8	role	role	NOUN
fbem-31083	36	9	in	in	ADP
fbem-31083	36	10	enhancing	enhance	VERB
fbem-31083	36	11	the	the	DET
fbem-31083	36	12	quality	quality	NOUN
fbem-31083	36	13	of	of	ADP
fbem-31083	36	14	life	life	NOUN
fbem-31083	36	15	through	through	ADP
fbem-31083	36	16	provision	provision	NOUN
fbem-31083	36	17	of	of	ADP
fbem-31083	36	18	sustainable	sustainable	ADJ
fbem-31083	36	19	financing	financing	NOUN
fbem-31083	36	20	sources	source	NOUN
fbem-31083	36	21	as	as	SCONJ
fbem-31083	36	22	they	they	PRON
fbem-31083	36	23	serve	serve	VERB
fbem-31083	36	24	as	as	ADP
fbem-31083	36	25	microfinance	microfinance	NOUN
fbem-31083	36	26	and	and	CCONJ
fbem-31083	36	27	microlending	microlending	NOUN
fbem-31083	36	28	sectors	sector	NOUN
fbem-31083	36	29	.	.	PUNCT
fbem-31083	37	1	these	these	DET
fbem-31083	37	2	cooperatives	cooperative	NOUN
fbem-31083	37	3	promote	promote	VERB
fbem-31083	37	4	financial	financial	ADJ
fbem-31083	37	5	inclusion	inclusion	NOUN
fbem-31083	37	6	,	,	PUNCT
fbem-31083	37	7	particularly	particularly	ADV
fbem-31083	37	8	for	for	ADP
fbem-31083	37	9	vulnerable	vulnerable	ADJ
fbem-31083	37	10	populations	population	NOUN
fbem-31083	37	11	,	,	PUNCT
fbem-31083	37	12	and	and	CCONJ
fbem-31083	37	13	many	many	ADJ
fbem-31083	37	14	of	of	ADP
fbem-31083	37	15	whom	whom	PRON
fbem-31083	37	16	reside	reside	VERB
fbem-31083	37	17	in	in	ADP
fbem-31083	37	18	rural	rural	ADJ
fbem-31083	37	19	areas	area	NOUN
fbem-31083	37	20	and	and	CCONJ
fbem-31083	37	21	are	be	AUX
fbem-31083	37	22	members	member	NOUN
fbem-31083	37	23	of	of	ADP
fbem-31083	37	24	agricultural	agricultural	ADJ
fbem-31083	37	25	cooperatives	cooperative	NOUN
fbem-31083	37	26	and	and	CCONJ
fbem-31083	37	27	associations	association	NOUN
fbem-31083	37	28	(	(	PUNCT
fbem-31083	37	29	vargas	vargas	PROPN
fbem-31083	37	30	et	et	PROPN
fbem-31083	37	31	,	,	PUNCT
fbem-31083	37	32	al	al	PROPN
fbem-31083	37	33	.	.	PROPN
fbem-31083	37	34	,	,	PUNCT
fbem-31083	37	35	2023	2023	NUM
fbem-31083	37	36	)	)	PUNCT
fbem-31083	37	37	.	.	PUNCT
fbem-31083	38	1	in	in	ADP
fbem-31083	38	2	mountain	mountain	NOUN
fbem-31083	38	3	province	province	NOUN
fbem-31083	38	4	,	,	PUNCT
fbem-31083	38	5	one	one	NUM
fbem-31083	38	6	cooperative	cooperative	NOUN
fbem-31083	38	7	,	,	PUNCT
fbem-31083	38	8	established	establish	VERB
fbem-31083	38	9	as	as	ADP
fbem-31083	38	10	one	one	NUM
fbem-31083	38	11	of	of	ADP
fbem-31083	38	12	the	the	DET
fbem-31083	38	13	78	78	NUM
fbem-31083	38	14	oldest	old	ADJ
fbem-31083	38	15	in	in	ADP
fbem-31083	38	16	area	area	NOUN
fbem-31083	38	17	has	have	AUX
fbem-31083	38	18	focused	focus	VERB
fbem-31083	38	19	on	on	ADP
fbem-31083	38	20	providing	provide	VERB
fbem-31083	38	21	credit	credit	NOUN
fbem-31083	38	22	services	service	NOUN
fbem-31083	38	23	for	for	ADP
fbem-31083	38	24	decades	decade	NOUN
fbem-31083	38	25	.	.	PUNCT
fbem-31083	39	1	in	in	ADP
fbem-31083	39	2	addition	addition	NOUN
fbem-31083	39	3	to	to	ADP
fbem-31083	39	4	credit	credit	NOUN
fbem-31083	39	5	,	,	PUNCT
fbem-31083	39	6	it	it	PRON
fbem-31083	39	7	offers	offer	VERB
fbem-31083	39	8	allied	allied	ADJ
fbem-31083	39	9	services	service	NOUN
fbem-31083	39	10	such	such	ADJ
fbem-31083	39	11	as	as	ADP
fbem-31083	39	12	bill	bill	NOUN
fbem-31083	39	13	payments	payment	NOUN
fbem-31083	39	14	,	,	PUNCT
fbem-31083	39	15	money	money	NOUN
fbem-31083	39	16	transfers	transfer	NOUN
fbem-31083	39	17	,	,	PUNCT
fbem-31083	39	18	flight	flight	NOUN
fbem-31083	39	19	bookings	booking	NOUN
fbem-31083	39	20	,	,	PUNCT
fbem-31083	39	21	and	and	CCONJ
fbem-31083	39	22	savings	saving	NOUN
fbem-31083	39	23	programs	program	NOUN
fbem-31083	39	24	.	.	PUNCT
fbem-31083	40	1	by	by	ADP
fbem-31083	40	2	december	december	PROPN
fbem-31083	40	3	2020	2020	NUM
fbem-31083	40	4	,	,	PUNCT
fbem-31083	40	5	the	the	DET
fbem-31083	40	6	cooperative	cooperative	NOUN
fbem-31083	40	7	had	have	AUX
fbem-31083	40	8	served	serve	VERB
fbem-31083	40	9	3,980	3,980	NUM
fbem-31083	40	10	members	member	NOUN
fbem-31083	40	11	based	base	VERB
fbem-31083	40	12	in	in	ADP
fbem-31083	40	13	the	the	DET
fbem-31083	40	14	cooperative	cooperative	NOUN
fbem-31083	40	15	’s	’s	PART
fbem-31083	40	16	2021	2021	NUM
fbem-31083	40	17	annual	annual	ADJ
fbem-31083	40	18	report	report	NOUN
fbem-31083	40	19	.	.	PUNCT
fbem-31083	41	1	given	give	VERB
fbem-31083	41	2	the	the	DET
fbem-31083	41	3	wide	wide	ADJ
fbem-31083	41	4	range	range	NOUN
fbem-31083	41	5	of	of	ADP
fbem-31083	41	6	services	service	NOUN
fbem-31083	41	7	offered	offer	VERB
fbem-31083	41	8	,	,	PUNCT
fbem-31083	41	9	the	the	DET
fbem-31083	41	10	cooperative	cooperative	NOUN
fbem-31083	41	11	's	's	PART
fbem-31083	41	12	long	long	ADJ
fbem-31083	41	13	-	-	PUNCT
fbem-31083	41	14	term	term	NOUN
fbem-31083	41	15	sustainability	sustainability	NOUN
fbem-31083	41	16	is	be	AUX
fbem-31083	41	17	crucial	crucial	ADJ
fbem-31083	41	18	.	.	PUNCT
fbem-31083	42	1	however	however	ADV
fbem-31083	42	2	,	,	PUNCT
fbem-31083	42	3	like	like	ADP
fbem-31083	42	4	many	many	ADJ
fbem-31083	42	5	financial	financial	ADJ
fbem-31083	42	6	institutions	institution	NOUN
fbem-31083	42	7	,	,	PUNCT
fbem-31083	42	8	it	it	PRON
fbem-31083	42	9	faces	face	VERB
fbem-31083	42	10	a	a	DET
fbem-31083	42	11	variety	variety	NOUN
fbem-31083	42	12	of	of	ADP
fbem-31083	42	13	business	business	NOUN
fbem-31083	42	14	risks	risk	NOUN
fbem-31083	42	15	,	,	PUNCT
fbem-31083	42	16	particularly	particularly	ADV
fbem-31083	42	17	those	those	PRON
fbem-31083	42	18	with	with	ADP
fbem-31083	42	19	financial	financial	ADJ
fbem-31083	42	20	implications	implication	NOUN
fbem-31083	42	21	.	.	PUNCT
fbem-31083	43	1	the	the	DET
fbem-31083	43	2	covid-19	covid-19	PROPN
fbem-31083	43	3	pandemic	pandemic	NOUN
fbem-31083	43	4	has	have	AUX
fbem-31083	43	5	only	only	ADV
fbem-31083	43	6	heightened	heighten	VERB
fbem-31083	43	7	these	these	DET
fbem-31083	43	8	risks	risk	NOUN
fbem-31083	43	9	,	,	PUNCT
fbem-31083	43	10	disrupting	disrupt	VERB
fbem-31083	43	11	business	business	NOUN
fbem-31083	43	12	operations	operation	NOUN
fbem-31083	43	13	due	due	ADP
fbem-31083	43	14	to	to	ADP
fbem-31083	43	15	mobility	mobility	NOUN
fbem-31083	43	16	restrictions	restriction	NOUN
fbem-31083	43	17	.	.	PUNCT
fbem-31083	44	1	notably	notably	ADV
fbem-31083	44	2	,	,	PUNCT
fbem-31083	44	3	this	this	DET
fbem-31083	44	4	cooperative	cooperative	NOUN
fbem-31083	44	5	also	also	ADV
fbem-31083	44	6	lacks	lack	VERB
fbem-31083	44	7	a	a	DET
fbem-31083	44	8	formal	formal	ADJ
fbem-31083	44	9	risk	risk	NOUN
fbem-31083	44	10	management	management	NOUN
fbem-31083	44	11	system	system	NOUN
fbem-31083	44	12	.	.	PUNCT
fbem-31083	45	1	the	the	DET
fbem-31083	45	2	study	study	NOUN
fbem-31083	45	3	then	then	ADV
fbem-31083	45	4	seeks	seek	VERB
fbem-31083	45	5	to	to	PART
fbem-31083	45	6	address	address	VERB
fbem-31083	45	7	these	these	DET
fbem-31083	45	8	issues	issue	NOUN
fbem-31083	45	9	by	by	ADP
fbem-31083	45	10	identifying	identify	VERB
fbem-31083	45	11	the	the	DET
fbem-31083	45	12	risk	risk	NOUN
fbem-31083	45	13	exposures	exposure	NOUN
fbem-31083	45	14	faced	face	VERB
fbem-31083	45	15	by	by	ADP
fbem-31083	45	16	a	a	DET
fbem-31083	45	17	large	large	ADJ
fbem-31083	45	18	multi	multi	ADJ
fbem-31083	45	19	-	-	ADJ
fbem-31083	45	20	purpose	purpose	ADJ
fbem-31083	45	21	cooperative	cooperative	NOUN
fbem-31083	45	22	,	,	PUNCT
fbem-31083	45	23	evaluating	evaluate	VERB
fbem-31083	45	24	its	its	PRON
fbem-31083	45	25	severity	severity	NOUN
fbem-31083	45	26	,	,	PUNCT
fbem-31083	45	27	and	and	CCONJ
fbem-31083	45	28	developing	develop	VERB
fbem-31083	45	29	a	a	DET
fbem-31083	45	30	risk	risk	NOUN
fbem-31083	45	31	management	management	NOUN
fbem-31083	45	32	plan	plan	NOUN
fbem-31083	45	33	to	to	PART
fbem-31083	45	34	guide	guide	VERB
fbem-31083	45	35	the	the	DET
fbem-31083	45	36	cooperative	cooperative	NOUN
fbem-31083	45	37	in	in	ADP
fbem-31083	45	38	mitigating	mitigate	VERB
fbem-31083	45	39	these	these	DET
fbem-31083	45	40	risks	risk	NOUN
fbem-31083	45	41	.	.	PUNCT
fbem-31083	46	1	the	the	DET
fbem-31083	46	2	proposed	propose	VERB
fbem-31083	46	3	strategies	strategy	NOUN
fbem-31083	46	4	included	include	VERB
fbem-31083	46	5	risk	risk	NOUN
fbem-31083	46	6	treatment	treatment	NOUN
fbem-31083	46	7	programs	program	NOUN
fbem-31083	46	8	and	and	CCONJ
fbem-31083	46	9	activities	activity	NOUN
fbem-31083	46	10	aimed	aim	VERB
fbem-31083	46	11	at	at	ADP
fbem-31083	46	12	enhancing	enhance	VERB
fbem-31083	46	13	the	the	DET
fbem-31083	46	14	cooperative	cooperative	NOUN
fbem-31083	46	15	’s	’s	PART
fbem-31083	46	16	sustainability	sustainability	NOUN
fbem-31083	46	17	and	and	CCONJ
fbem-31083	46	18	long	long	ADJ
fbem-31083	46	19	-	-	PUNCT
fbem-31083	46	20	term	term	NOUN
fbem-31083	46	21	success	success	NOUN
fbem-31083	46	22	.	.	PUNCT
fbem-31083	47	1	this	this	DET
fbem-31083	47	2	study	study	NOUN
fbem-31083	47	3	serves	serve	VERB
fbem-31083	47	4	as	as	ADP
fbem-31083	47	5	a	a	DET
fbem-31083	47	6	valuable	valuable	ADJ
fbem-31083	47	7	foundation	foundation	NOUN
fbem-31083	47	8	for	for	ADP
fbem-31083	47	9	cooperatives	cooperative	NOUN
fbem-31083	47	10	by	by	ADP
fbem-31083	47	11	providing	provide	VERB
fbem-31083	47	12	baseline	baseline	ADJ
fbem-31083	47	13	data	datum	NOUN
fbem-31083	47	14	on	on	ADP
fbem-31083	47	15	their	their	PRON
fbem-31083	47	16	financial	financial	ADJ
fbem-31083	47	17	performance	performance	NOUN
fbem-31083	47	18	through	through	ADP
fbem-31083	47	19	various	various	ADJ
fbem-31083	47	20	ratios	ratio	NOUN
fbem-31083	47	21	and	and	CCONJ
fbem-31083	47	22	analyses	analysis	NOUN
fbem-31083	47	23	.	.	PUNCT
fbem-31083	48	1	given	give	VERB
fbem-31083	48	2	the	the	DET
fbem-31083	48	3	cooperative	cooperative	NOUN
fbem-31083	48	4	's	's	PART
fbem-31083	48	5	vital	vital	ADJ
fbem-31083	48	6	role	role	NOUN
fbem-31083	48	7	,	,	PUNCT
fbem-31083	48	8	this	this	DET
fbem-31083	48	9	study	study	NOUN
fbem-31083	48	10	contributes	contribute	VERB
fbem-31083	48	11	to	to	ADP
fbem-31083	48	12	improving	improve	VERB
fbem-31083	48	13	its	its	PRON
fbem-31083	48	14	risk	risk	NOUN
fbem-31083	48	15	management	management	NOUN
fbem-31083	48	16	practices	practice	NOUN
fbem-31083	48	17	,	,	PUNCT
fbem-31083	48	18	which	which	PRON
fbem-31083	48	19	were	be	AUX
fbem-31083	48	20	previously	previously	ADV
fbem-31083	48	21	limited	limit	VERB
fbem-31083	48	22	to	to	ADP
fbem-31083	48	23	basic	basic	ADJ
fbem-31083	48	24	internal	internal	ADJ
fbem-31083	48	25	controls	control	NOUN
fbem-31083	48	26	.	.	PUNCT
fbem-31083	49	1	by	by	ADP
fbem-31083	49	2	identifying	identify	VERB
fbem-31083	49	3	risks	risk	NOUN
fbem-31083	49	4	,	,	PUNCT
fbem-31083	49	5	the	the	DET
fbem-31083	49	6	cooperative	cooperative	NOUN
fbem-31083	49	7	can	can	AUX
fbem-31083	49	8	create	create	VERB
fbem-31083	49	9	a	a	DET
fbem-31083	49	10	more	more	ADV
fbem-31083	49	11	effective	effective	ADJ
fbem-31083	49	12	risk	risk	NOUN
fbem-31083	49	13	management	management	NOUN
fbem-31083	49	14	strategies	strategy	NOUN
fbem-31083	49	15	to	to	PART
fbem-31083	49	16	mitigate	mitigate	VERB
fbem-31083	49	17	potential	potential	ADJ
fbem-31083	49	18	impacts	impact	NOUN
fbem-31083	49	19	ultimately	ultimately	ADV
fbem-31083	49	20	enhancing	enhance	VERB
fbem-31083	49	21	its	its	PRON
fbem-31083	49	22	ability	ability	NOUN
fbem-31083	49	23	to	to	PART
fbem-31083	49	24	generate	generate	VERB
fbem-31083	49	25	profits	profit	NOUN
fbem-31083	49	26	for	for	ADP
fbem-31083	49	27	its	its	PRON
fbem-31083	49	28	members	member	NOUN
fbem-31083	49	29	.	.	PUNCT
fbem-31083	50	1	finally	finally	ADV
fbem-31083	50	2	,	,	PUNCT
fbem-31083	50	3	the	the	DET
fbem-31083	50	4	study	study	NOUN
fbem-31083	50	5	is	be	AUX
fbem-31083	50	6	also	also	ADV
fbem-31083	50	7	beneficial	beneficial	ADJ
fbem-31083	50	8	to	to	ADP
fbem-31083	50	9	decision	decision	NOUN
fbem-31083	50	10	-	-	PUNCT
fbem-31083	50	11	makers	maker	NOUN
fbem-31083	50	12	in	in	ADP
fbem-31083	50	13	both	both	CCONJ
fbem-31083	50	14	the	the	DET
fbem-31083	50	15	private	private	ADJ
fbem-31083	50	16	and	and	CCONJ
fbem-31083	50	17	government	government	NOUN
fbem-31083	50	18	sectors	sector	NOUN
fbem-31083	50	19	in	in	ADP
fbem-31083	50	20	the	the	DET
fbem-31083	50	21	development	development	NOUN
fbem-31083	50	22	of	of	ADP
fbem-31083	50	23	policies	policy	NOUN
fbem-31083	50	24	to	to	PART
fbem-31083	50	25	support	support	VERB
fbem-31083	50	26	the	the	DET
fbem-31083	50	27	growth	growth	NOUN
fbem-31083	50	28	of	of	ADP
fbem-31083	50	29	the	the	DET
fbem-31083	50	30	cooperative	cooperative	ADJ
fbem-31083	50	31	sector	sector	NOUN
fbem-31083	50	32	as	as	ADP
fbem-31083	50	33	a	a	DET
fbem-31083	50	34	key	key	ADJ
fbem-31083	50	35	player	player	NOUN
fbem-31083	50	36	in	in	ADP
fbem-31083	50	37	socioeconomic	socioeconomic	ADJ
fbem-31083	50	38	development	development	NOUN
fbem-31083	50	39	.	.	PUNCT
fbem-31083	51	1	2	2	X
fbem-31083	51	2	.	.	X
fbem-31083	51	3	literature	literature	NOUN
fbem-31083	51	4	review	review	VERB
fbem-31083	51	5	financial	financial	ADJ
fbem-31083	51	6	cooperatives	cooperative	NOUN
fbem-31083	51	7	play	play	VERB
fbem-31083	51	8	a	a	DET
fbem-31083	51	9	crucial	crucial	ADJ
fbem-31083	51	10	role	role	NOUN
fbem-31083	51	11	in	in	ADP
fbem-31083	51	12	many	many	ADJ
fbem-31083	51	13	countries	country	NOUN
fbem-31083	51	14	'	'	PART
fbem-31083	51	15	financial	financial	ADJ
fbem-31083	51	16	systems	system	NOUN
fbem-31083	51	17	.	.	PUNCT
fbem-31083	52	1	they	they	PRON
fbem-31083	52	2	provide	provide	VERB
fbem-31083	52	3	a	a	DET
fbem-31083	52	4	safe	safe	ADJ
fbem-31083	52	5	haven	haven	NOUN
fbem-31083	52	6	for	for	ADP
fbem-31083	52	7	deposits	deposit	NOUN
fbem-31083	52	8	and	and	CCONJ
fbem-31083	52	9	serve	serve	VERB
fbem-31083	52	10	as	as	ADP
fbem-31083	52	11	significant	significant	ADJ
fbem-31083	52	12	sources	source	NOUN
fbem-31083	52	13	of	of	ADP
fbem-31083	52	14	credit	credit	NOUN
fbem-31083	52	15	for	for	ADP
fbem-31083	52	16	households	household	NOUN
fbem-31083	52	17	and	and	CCONJ
fbem-31083	52	18	smalland	smalland	NOUN
fbem-31083	52	19	medium	medium	ADJ
fbem-31083	52	20	-	-	PUNCT
fbem-31083	52	21	sized	sized	ADJ
fbem-31083	52	22	businesses	business	NOUN
fbem-31083	52	23	(	(	PUNCT
fbem-31083	52	24	mckillop	mckillop	PROPN
fbem-31083	52	25	et	et	PROPN
fbem-31083	52	26	al	al	PROPN
fbem-31083	52	27	.	.	PROPN
fbem-31083	52	28	,	,	PUNCT
fbem-31083	52	29	2020	2020	NUM
fbem-31083	52	30	)	)	PUNCT
fbem-31083	52	31	.	.	PUNCT
fbem-31083	53	1	however	however	ADV
fbem-31083	53	2	,	,	PUNCT
fbem-31083	53	3	like	like	ADP
fbem-31083	53	4	any	any	DET
fbem-31083	53	5	other	other	ADJ
fbem-31083	53	6	organization	organization	NOUN
fbem-31083	53	7	,	,	PUNCT
fbem-31083	53	8	financial	financial	ADJ
fbem-31083	53	9	cooperatives	cooperative	NOUN
fbem-31083	53	10	face	face	VERB
fbem-31083	53	11	the	the	DET
fbem-31083	53	12	risk	risk	NOUN
fbem-31083	53	13	of	of	ADP
fbem-31083	53	14	unexpected	unexpected	ADJ
fbem-31083	53	15	and	and	CCONJ
fbem-31083	53	16	damaging	damaging	ADJ
fbem-31083	53	17	events	event	NOUN
fbem-31083	53	18	that	that	PRON
fbem-31083	53	19	could	could	AUX
fbem-31083	53	20	result	result	VERB
fbem-31083	53	21	in	in	ADP
fbem-31083	53	22	financial	financial	ADJ
fbem-31083	53	23	losses	loss	NOUN
fbem-31083	53	24	or	or	CCONJ
fbem-31083	53	25	even	even	ADV
fbem-31083	53	26	closure	closure	NOUN
fbem-31083	53	27	.	.	PUNCT
fbem-31083	54	1	cooperatives	cooperative	NOUN
fbem-31083	54	2	,	,	PUNCT
fbem-31083	54	3	like	like	ADP
fbem-31083	54	4	banking	banking	NOUN
fbem-31083	54	5	institutions	institution	NOUN
fbem-31083	54	6	,	,	PUNCT
fbem-31083	54	7	are	be	AUX
fbem-31083	54	8	exposed	expose	VERB
fbem-31083	54	9	to	to	ADP
fbem-31083	54	10	various	various	ADJ
fbem-31083	54	11	risks	risk	NOUN
fbem-31083	54	12	,	,	PUNCT
fbem-31083	54	13	including	include	VERB
fbem-31083	54	14	credit	credit	NOUN
fbem-31083	54	15	,	,	PUNCT
fbem-31083	54	16	interest	interest	NOUN
fbem-31083	54	17	rate	rate	NOUN
fbem-31083	54	18	,	,	PUNCT
fbem-31083	54	19	liquidity	liquidity	NOUN
fbem-31083	54	20	,	,	PUNCT
fbem-31083	54	21	and	and	CCONJ
fbem-31083	54	22	operational	operational	ADJ
fbem-31083	54	23	risks	risk	NOUN
fbem-31083	54	24	.	.	PUNCT
fbem-31083	55	1	if	if	SCONJ
fbem-31083	55	2	these	these	DET
fbem-31083	55	3	risks	risk	NOUN
fbem-31083	55	4	are	be	AUX
fbem-31083	55	5	not	not	PART
fbem-31083	55	6	properly	properly	ADV
fbem-31083	55	7	managed	manage	VERB
fbem-31083	55	8	,	,	PUNCT
fbem-31083	55	9	cooperatives	cooperative	NOUN
fbem-31083	55	10	may	may	AUX
fbem-31083	55	11	not	not	PART
fbem-31083	55	12	only	only	ADV
fbem-31083	55	13	experience	experience	VERB
fbem-31083	55	14	financial	financial	ADJ
fbem-31083	55	15	losses	loss	NOUN
fbem-31083	55	16	but	but	CCONJ
fbem-31083	55	17	also	also	ADV
fbem-31083	55	18	fail	fail	VERB
fbem-31083	55	19	to	to	PART
fbem-31083	55	20	achieve	achieve	VERB
fbem-31083	55	21	their	their	PRON
fbem-31083	55	22	strategic	strategic	ADJ
fbem-31083	55	23	objectives	objective	NOUN
fbem-31083	55	24	.	.	PUNCT
fbem-31083	56	1	in	in	ADP
fbem-31083	56	2	extreme	extreme	ADJ
fbem-31083	56	3	cases	case	NOUN
fbem-31083	56	4	,	,	PUNCT
fbem-31083	56	5	poor	poor	ADJ
fbem-31083	56	6	risk	risk	NOUN
fbem-31083	56	7	management	management	NOUN
fbem-31083	56	8	could	could	AUX
fbem-31083	56	9	lead	lead	VERB
fbem-31083	56	10	to	to	ADP
fbem-31083	56	11	the	the	DET
fbem-31083	56	12	collapse	collapse	NOUN
fbem-31083	56	13	of	of	ADP
fbem-31083	56	14	a	a	DET
fbem-31083	56	15	cooperative	cooperative	NOUN
fbem-31083	56	16	,	,	PUNCT
fbem-31083	56	17	causing	cause	VERB
fbem-31083	56	18	depositors	depositor	NOUN
fbem-31083	56	19	to	to	PART
fbem-31083	56	20	lose	lose	VERB
fbem-31083	56	21	their	their	PRON
fbem-31083	56	22	savings	saving	NOUN
fbem-31083	56	23	(	(	PUNCT
fbem-31083	56	24	cooperative	cooperative	ADJ
fbem-31083	56	25	banks	bank	NOUN
fbem-31083	56	26	development	development	PROPN
fbem-31083	56	27	agency	agency	PROPN
fbem-31083	56	28	,	,	PUNCT
fbem-31083	56	29	n.d	n.d	PROPN
fbem-31083	56	30	.	.	PROPN
fbem-31083	56	31	)	)	PUNCT
fbem-31083	56	32	.	.	PUNCT
fbem-31083	57	1	as	as	SCONJ
fbem-31083	57	2	defined	define	VERB
fbem-31083	57	3	by	by	ADP
fbem-31083	57	4	the	the	DET
fbem-31083	57	5	international	international	ADJ
fbem-31083	57	6	standards	standard	NOUN
fbem-31083	57	7	organization	organization	NOUN
fbem-31083	57	8	(	(	PUNCT
fbem-31083	57	9	iso	iso	PROPN
fbem-31083	57	10	)	)	PUNCT
fbem-31083	57	11	,	,	PUNCT
fbem-31083	57	12	risk	risk	NOUN
fbem-31083	57	13	encompasses	encompass	VERB
fbem-31083	57	14	uncertainty	uncertainty	NOUN
fbem-31083	57	15	that	that	PRON
fbem-31083	57	16	arises	arise	VERB
fbem-31083	57	17	from	from	ADP
fbem-31083	57	18	both	both	CCONJ
fbem-31083	57	19	known	known	ADJ
fbem-31083	57	20	and	and	CCONJ
fbem-31083	57	21	unknown	unknown	ADJ
fbem-31083	57	22	sources	source	NOUN
fbem-31083	57	23	.	.	PUNCT
fbem-31083	58	1	in	in	ADP
fbem-31083	58	2	ecuador	ecuador	PROPN
fbem-31083	58	3	,	,	PUNCT
fbem-31083	58	4	savings	saving	NOUN
fbem-31083	58	5	and	and	CCONJ
fbem-31083	58	6	credit	credit	NOUN
fbem-31083	58	7	cooperatives	cooperative	NOUN
fbem-31083	58	8	prioritize	prioritize	VERB
fbem-31083	58	9	profitability	profitability	NOUN
fbem-31083	58	10	by	by	ADP
fbem-31083	58	11	assessing	assess	VERB
fbem-31083	58	12	the	the	DET
fbem-31083	58	13	viability	viability	NOUN
fbem-31083	58	14	of	of	ADP
fbem-31083	58	15	their	their	PRON
fbem-31083	58	16	business	business	NOUN
fbem-31083	58	17	operations	operation	NOUN
fbem-31083	58	18	,	,	PUNCT
fbem-31083	58	19	which	which	PRON
fbem-31083	58	20	impacts	impact	VERB
fbem-31083	58	21	overall	overall	ADJ
fbem-31083	58	22	financial	financial	ADJ
fbem-31083	58	23	performance	performance	NOUN
fbem-31083	58	24	.	.	PUNCT
fbem-31083	59	1	a	a	DET
fbem-31083	59	2	key	key	ADJ
fbem-31083	59	3	focus	focus	NOUN
fbem-31083	59	4	is	be	AUX
fbem-31083	59	5	placed	place	VERB
fbem-31083	59	6	on	on	ADP
fbem-31083	59	7	the	the	DET
fbem-31083	59	8	profitability	profitability	NOUN
fbem-31083	59	9	of	of	ADP
fbem-31083	59	10	the	the	DET
fbem-31083	59	11	microcredit	microcredit	NOUN
fbem-31083	59	12	portfolio	portfolio	NOUN
fbem-31083	59	13	,	,	PUNCT
fbem-31083	59	14	as	as	SCONJ
fbem-31083	59	15	it	it	PRON
fbem-31083	59	16	plays	play	VERB
fbem-31083	59	17	a	a	DET
fbem-31083	59	18	crucial	crucial	ADJ
fbem-31083	59	19	role	role	NOUN
fbem-31083	59	20	in	in	ADP
fbem-31083	59	21	sustaining	sustain	VERB
fbem-31083	59	22	the	the	DET
fbem-31083	59	23	cooperative	cooperative	NOUN
fbem-31083	59	24	's	's	PART
fbem-31083	59	25	contributions	contribution	NOUN
fbem-31083	59	26	to	to	ADP
fbem-31083	59	27	both	both	PRON
fbem-31083	59	28	financial	financial	ADJ
fbem-31083	59	29	stability	stability	NOUN
fbem-31083	59	30	and	and	CCONJ
fbem-31083	59	31	social	social	ADJ
fbem-31083	59	32	value	value	NOUN
fbem-31083	59	33	creation	creation	NOUN
fbem-31083	59	34	(	(	PUNCT
fbem-31083	59	35	vargas	vargas	PROPN
fbem-31083	59	36	et	et	PROPN
fbem-31083	59	37	,	,	PUNCT
fbem-31083	59	38	al	al	PROPN
fbem-31083	59	39	.	.	PROPN
fbem-31083	59	40	,	,	PUNCT
fbem-31083	59	41	2023	2023	NUM
fbem-31083	59	42	)	)	PUNCT
fbem-31083	59	43	.	.	PUNCT
fbem-31083	60	1	to	to	ADP
fbem-31083	60	2	minimizing	minimize	VERB
fbem-31083	60	3	risks	risk	NOUN
fbem-31083	60	4	and	and	CCONJ
fbem-31083	60	5	control	control	VERB
fbem-31083	60	6	extra	extra	ADJ
fbem-31083	60	7	costs	cost	NOUN
fbem-31083	60	8	before	before	SCONJ
fbem-31083	60	9	they	they	PRON
fbem-31083	60	10	occur	occur	VERB
fbem-31083	60	11	,	,	PUNCT
fbem-31083	60	12	risk	risk	NOUN
fbem-31083	60	13	management	management	NOUN
fbem-31083	60	14	play	play	VERB
fbem-31083	60	15	a	a	DET
fbem-31083	60	16	vital	vital	ADJ
fbem-31083	60	17	process	process	NOUN
fbem-31083	60	18	for	for	ADP
fbem-31083	60	19	businesses	business	NOUN
fbem-31083	60	20	,	,	PUNCT
fbem-31083	60	21	enabling	enable	VERB
fbem-31083	60	22	them	they	PRON
fbem-31083	60	23	to	to	PART
fbem-31083	60	24	prepare	prepare	VERB
fbem-31083	60	25	for	for	ADP
fbem-31083	60	26	unforeseen	unforeseen	ADJ
fbem-31083	60	27	circumstances	circumstance	NOUN
fbem-31083	60	28	.	.	PUNCT
fbem-31083	61	1	risks	risk	NOUN
fbem-31083	61	2	can	can	AUX
fbem-31083	61	3	arise	arise	VERB
fbem-31083	61	4	from	from	ADP
fbem-31083	61	5	multiple	multiple	ADJ
fbem-31083	61	6	sources	source	NOUN
fbem-31083	61	7	,	,	PUNCT
fbem-31083	61	8	including	include	VERB
fbem-31083	61	9	financial	financial	ADJ
fbem-31083	61	10	uncertainty	uncertainty	NOUN
fbem-31083	61	11	,	,	PUNCT
fbem-31083	61	12	legal	legal	ADJ
fbem-31083	61	13	liabilities	liability	NOUN
fbem-31083	61	14	,	,	PUNCT
fbem-31083	61	15	strategic	strategic	ADJ
fbem-31083	61	16	mismanagement	mismanagement	NOUN
fbem-31083	61	17	,	,	PUNCT
fbem-31083	61	18	accidents	accident	NOUN
fbem-31083	61	19	,	,	PUNCT
fbem-31083	61	20	and	and	CCONJ
fbem-31083	61	21	natural	natural	ADJ
fbem-31083	61	22	disasters	disaster	NOUN
fbem-31083	61	23	.	.	PUNCT
fbem-31083	62	1	financial	financial	ADJ
fbem-31083	62	2	risk	risk	NOUN
fbem-31083	62	3	management	management	NOUN
fbem-31083	62	4	specifically	specifically	ADV
fbem-31083	62	5	focuses	focus	VERB
fbem-31083	62	6	on	on	ADP
fbem-31083	62	7	assessing	assess	VERB
fbem-31083	62	8	assets	asset	NOUN
fbem-31083	62	9	and	and	CCONJ
fbem-31083	62	10	liabilities	liability	NOUN
fbem-31083	62	11	,	,	PUNCT
fbem-31083	62	12	both	both	PRON
fbem-31083	62	13	in	in	ADP
fbem-31083	62	14	the	the	DET
fbem-31083	62	15	present	present	NOUN
fbem-31083	62	16	and	and	CCONJ
fbem-31083	62	17	for	for	ADP
fbem-31083	62	18	the	the	DET
fbem-31083	62	19	future	future	NOUN
fbem-31083	62	20	(	(	PUNCT
fbem-31083	62	21	svetlova	svetlova	NOUN
fbem-31083	62	22	and	and	CCONJ
fbem-31083	62	23	thielmann	thielmann	PROPN
fbem-31083	62	24	,	,	PUNCT
fbem-31083	62	25	2020	2020	NUM
fbem-31083	62	26	)	)	PUNCT
fbem-31083	62	27	.	.	PUNCT
fbem-31083	63	1	it	it	PRON
fbem-31083	63	2	involves	involve	VERB
fbem-31083	63	3	identifying	identify	VERB
fbem-31083	63	4	,	,	PUNCT
fbem-31083	63	5	managing	managing	NOUN
fbem-31083	63	6	,	,	PUNCT
fbem-31083	63	7	and	and	CCONJ
fbem-31083	63	8	hedging	hedging	NOUN
fbem-31083	63	9	exposure	exposure	NOUN
fbem-31083	63	10	to	to	ADP
fbem-31083	63	11	various	various	ADJ
fbem-31083	63	12	financial	financial	ADJ
fbem-31083	63	13	risks	risk	NOUN
fbem-31083	63	14	.	.	PUNCT
fbem-31083	64	1	a	a	DET
fbem-31083	64	2	well	well	ADV
fbem-31083	64	3	-	-	PUNCT
fbem-31083	64	4	established	establish	VERB
fbem-31083	64	5	risk	risk	NOUN
fbem-31083	64	6	management	management	NOUN
fbem-31083	64	7	framework	framework	NOUN
fbem-31083	64	8	is	be	AUX
fbem-31083	64	9	necessary	necessary	ADJ
fbem-31083	64	10	to	to	PART
fbem-31083	64	11	predict	predict	VERB
fbem-31083	64	12	and	and	CCONJ
fbem-31083	64	13	measure	measure	VERB
fbem-31083	64	14	the	the	DET
fbem-31083	64	15	potential	potential	ADJ
fbem-31083	64	16	impacts	impact	NOUN
fbem-31083	64	17	of	of	ADP
fbem-31083	64	18	uncertainties	uncertainty	NOUN
fbem-31083	64	19	on	on	ADP
fbem-31083	64	20	a	a	DET
fbem-31083	64	21	business	business	NOUN
fbem-31083	64	22	.	.	PUNCT
fbem-31083	65	1	verma	verma	PROPN
fbem-31083	65	2	(	(	PUNCT
fbem-31083	65	3	2021	2021	NUM
fbem-31083	65	4	)	)	PUNCT
fbem-31083	65	5	identifies	identify	VERB
fbem-31083	65	6	three	three	NUM
fbem-31083	65	7	primary	primary	ADJ
fbem-31083	65	8	types	type	NOUN
fbem-31083	65	9	of	of	ADP
fbem-31083	65	10	risks	risk	NOUN
fbem-31083	65	11	:	:	PUNCT
fbem-31083	65	12	business	business	NOUN
fbem-31083	65	13	risks	risk	NOUN
fbem-31083	65	14	,	,	PUNCT
fbem-31083	65	15	non	non	ADJ
fbem-31083	65	16	-	-	ADJ
fbem-31083	65	17	business	business	ADJ
fbem-31083	65	18	risks	risk	NOUN
fbem-31083	65	19	,	,	PUNCT
fbem-31083	65	20	and	and	CCONJ
fbem-31083	65	21	financial	financial	ADJ
fbem-31083	65	22	risks	risk	NOUN
fbem-31083	65	23	.	.	PUNCT
fbem-31083	66	1	nonbusiness	nonbusiness	ADJ
fbem-31083	66	2	risks	risk	NOUN
fbem-31083	66	3	are	be	AUX
fbem-31083	66	4	those	those	PRON
fbem-31083	66	5	that	that	PRON
fbem-31083	66	6	are	be	AUX
fbem-31083	66	7	beyond	beyond	ADP
fbem-31083	66	8	the	the	DET
fbem-31083	66	9	control	control	NOUN
fbem-31083	66	10	of	of	ADP
fbem-31083	66	11	the	the	DET
fbem-31083	66	12	organization	organization	NOUN
fbem-31083	66	13	,	,	PUNCT
fbem-31083	66	14	while	while	SCONJ
fbem-31083	66	15	business	business	NOUN
fbem-31083	66	16	risks	risk	NOUN
fbem-31083	66	17	are	be	AUX
fbem-31083	66	18	those	those	PRON
fbem-31083	66	19	actively	actively	ADV
fbem-31083	66	20	taken	take	VERB
fbem-31083	66	21	by	by	ADP
fbem-31083	66	22	enterprises	enterprise	NOUN
fbem-31083	66	23	to	to	PART
fbem-31083	66	24	maximize	maximize	VERB
fbem-31083	66	25	shareholder	shareholder	NOUN
fbem-31083	66	26	value	value	NOUN
fbem-31083	66	27	and	and	CCONJ
fbem-31083	66	28	profits	profit	NOUN
fbem-31083	66	29	.	.	PUNCT
fbem-31083	67	1	financial	financial	ADJ
fbem-31083	67	2	risks	risk	NOUN
fbem-31083	67	3	,	,	PUNCT
fbem-31083	67	4	as	as	SCONJ
fbem-31083	67	5	the	the	DET
fbem-31083	67	6	term	term	NOUN
fbem-31083	67	7	implies	imply	VERB
fbem-31083	67	8	,	,	PUNCT
fbem-31083	67	9	are	be	AUX
fbem-31083	67	10	those	those	PRON
fbem-31083	67	11	that	that	PRON
fbem-31083	67	12	result	result	VERB
fbem-31083	67	13	in	in	ADP
fbem-31083	67	14	financial	financial	ADJ
fbem-31083	67	15	losses	loss	NOUN
fbem-31083	67	16	to	to	ADP
fbem-31083	67	17	businesses	business	NOUN
fbem-31083	67	18	,	,	PUNCT
fbem-31083	67	19	often	often	ADV
fbem-31083	67	20	caused	cause	VERB
fbem-31083	67	21	by	by	ADP
fbem-31083	67	22	instability	instability	NOUN
fbem-31083	67	23	in	in	ADP
fbem-31083	67	24	the	the	DET
fbem-31083	67	25	financial	financial	ADJ
fbem-31083	67	26	markets	market	NOUN
fbem-31083	67	27	,	,	PUNCT
fbem-31083	67	28	such	such	ADJ
fbem-31083	67	29	as	as	ADP
fbem-31083	67	30	fluctuations	fluctuation	NOUN
fbem-31083	67	31	in	in	ADP
fbem-31083	67	32	stock	stock	NOUN
fbem-31083	67	33	prices	price	NOUN
fbem-31083	67	34	,	,	PUNCT
fbem-31083	67	35	currency	currency	NOUN
fbem-31083	67	36	values	value	NOUN
fbem-31083	67	37	,	,	PUNCT
fbem-31083	67	38	or	or	CCONJ
fbem-31083	67	39	interest	interest	NOUN
fbem-31083	67	40	rates	rate	NOUN
fbem-31083	67	41	.	.	PUNCT
fbem-31083	68	1	financial	financial	ADJ
fbem-31083	68	2	risks	risk	NOUN
fbem-31083	68	3	are	be	AUX
fbem-31083	68	4	further	far	ADV
fbem-31083	68	5	classified	classify	VERB
fbem-31083	68	6	into	into	ADP
fbem-31083	68	7	four	four	NUM
fbem-31083	68	8	categories	category	NOUN
fbem-31083	68	9	:	:	PUNCT
fbem-31083	68	10	market	market	NOUN
fbem-31083	68	11	risk	risk	NOUN
fbem-31083	68	12	,	,	PUNCT
fbem-31083	68	13	credit	credit	NOUN
fbem-31083	68	14	risk	risk	NOUN
fbem-31083	68	15	,	,	PUNCT
fbem-31083	68	16	liquidity	liquidity	NOUN
fbem-31083	68	17	risk	risk	NOUN
fbem-31083	68	18	,	,	PUNCT
fbem-31083	68	19	and	and	CCONJ
fbem-31083	68	20	operational	operational	ADJ
fbem-31083	68	21	risk	risk	NOUN
fbem-31083	68	22	(	(	PUNCT
fbem-31083	68	23	nibusinessinfo.co.uk	nibusinessinfo.co.uk	PROPN
fbem-31083	68	24	,	,	PUNCT
fbem-31083	68	25	n.d	n.d	PROPN
fbem-31083	68	26	.	.	PROPN
fbem-31083	68	27	)	)	PUNCT
fbem-31083	68	28	.	.	PUNCT
fbem-31083	69	1	these	these	DET
fbem-31083	69	2	risks	risk	NOUN
fbem-31083	69	3	affect	affect	VERB
fbem-31083	69	4	an	an	DET
fbem-31083	69	5	organization	organization	NOUN
fbem-31083	69	6	’s	’s	PART
fbem-31083	69	7	financial	financial	ADJ
fbem-31083	69	8	performance	performance	NOUN
fbem-31083	69	9	,	,	PUNCT
fbem-31083	69	10	including	include	VERB
fbem-31083	69	11	profitability	profitability	NOUN
fbem-31083	69	12	,	,	PUNCT
fbem-31083	69	13	asset	asset	NOUN
fbem-31083	69	14	management	management	NOUN
fbem-31083	69	15	,	,	PUNCT
fbem-31083	69	16	and	and	CCONJ
fbem-31083	69	17	cash	cash	NOUN
fbem-31083	69	18	flow	flow	NOUN
fbem-31083	69	19	.	.	PUNCT
fbem-31083	70	1	on	on	ADP
fbem-31083	70	2	the	the	DET
fbem-31083	70	3	other	other	ADJ
fbem-31083	70	4	hand	hand	NOUN
fbem-31083	70	5	,	,	PUNCT
fbem-31083	70	6	market	market	NOUN
fbem-31083	70	7	risk	risk	NOUN
fbem-31083	70	8	refers	refer	VERB
fbem-31083	70	9	to	to	ADP
fbem-31083	70	10	the	the	DET
fbem-31083	70	11	potential	potential	NOUN
fbem-31083	70	12	for	for	ADP
fbem-31083	70	13	loss	loss	NOUN
fbem-31083	70	14	due	due	ADP
fbem-31083	70	15	to	to	ADP
fbem-31083	70	16	market	market	NOUN
fbem-31083	70	17	volatility	volatility	NOUN
fbem-31083	70	18	,	,	PUNCT
fbem-31083	70	19	which	which	PRON
fbem-31083	70	20	can	can	AUX
fbem-31083	70	21	negatively	negatively	ADV
fbem-31083	70	22	impact	impact	VERB
fbem-31083	70	23	investments	investment	NOUN
fbem-31083	70	24	for	for	ADP
fbem-31083	70	25	financial	financial	ADJ
fbem-31083	70	26	cooperatives	cooperative	NOUN
fbem-31083	70	27	,	,	PUNCT
fbem-31083	70	28	market	market	NOUN
fbem-31083	70	29	risk	risk	NOUN
fbem-31083	70	30	includes	include	VERB
fbem-31083	70	31	the	the	DET
fbem-31083	70	32	possibility	possibility	NOUN
fbem-31083	70	33	of	of	ADP
fbem-31083	70	34	financial	financial	ADJ
fbem-31083	70	35	losses	loss	NOUN
fbem-31083	70	36	when	when	SCONJ
fbem-31083	70	37	the	the	DET
fbem-31083	70	38	market	market	NOUN
fbem-31083	70	39	value	value	NOUN
fbem-31083	70	40	of	of	ADP
fbem-31083	70	41	investments	investment	NOUN
fbem-31083	70	42	falls	fall	VERB
fbem-31083	70	43	.	.	PUNCT
fbem-31083	71	1	credit	credit	NOUN
fbem-31083	71	2	risk	risk	NOUN
fbem-31083	71	3	,	,	PUNCT
fbem-31083	71	4	or	or	CCONJ
fbem-31083	71	5	default	default	NOUN
fbem-31083	71	6	risk	risk	NOUN
fbem-31083	71	7	on	on	ADP
fbem-31083	71	8	the	the	DET
fbem-31083	71	9	other	other	ADJ
fbem-31083	71	10	hand	hand	NOUN
fbem-31083	71	11	,	,	PUNCT
fbem-31083	71	12	arises	arise	VERB
fbem-31083	71	13	from	from	ADP
fbem-31083	71	14	the	the	DET
fbem-31083	71	15	possibility	possibility	NOUN
fbem-31083	71	16	that	that	SCONJ
fbem-31083	71	17	borrowers	borrower	NOUN
fbem-31083	71	18	will	will	AUX
fbem-31083	71	19	not	not	PART
fbem-31083	71	20	meet	meet	VERB
fbem-31083	71	21	the	the	DET
fbem-31083	71	22	terms	term	NOUN
fbem-31083	71	23	of	of	ADP
fbem-31083	71	24	their	their	PRON
fbem-31083	71	25	loans	loan	NOUN
fbem-31083	71	26	,	,	PUNCT
fbem-31083	71	27	leading	lead	VERB
fbem-31083	71	28	to	to	ADP
fbem-31083	71	29	financial	financial	ADJ
fbem-31083	71	30	loss	loss	NOUN
fbem-31083	71	31	(	(	PUNCT
fbem-31083	71	32	co	co	ADJ
fbem-31083	71	33	-	-	ADJ
fbem-31083	71	34	operative	operative	ADJ
fbem-31083	71	35	banks	bank	NOUN
fbem-31083	71	36	development	development	PROPN
fbem-31083	71	37	agency	agency	PROPN
fbem-31083	71	38	,	,	PUNCT
fbem-31083	71	39	n.d	n.d	PROPN
fbem-31083	71	40	.	.	PROPN
fbem-31083	71	41	)	)	PUNCT
fbem-31083	71	42	.	.	PUNCT
fbem-31083	72	1	relevant	relevant	ADJ
fbem-31083	72	2	to	to	ADP
fbem-31083	72	3	credit	credit	NOUN
fbem-31083	72	4	risk	risk	NOUN
fbem-31083	72	5	,	,	PUNCT
fbem-31083	72	6	cooperatives	cooperative	NOUN
fbem-31083	72	7	are	be	AUX
fbem-31083	72	8	exposed	expose	VERB
fbem-31083	72	9	to	to	ADP
fbem-31083	72	10	it	it	PRON
fbem-31083	72	11	with	with	ADP
fbem-31083	72	12	material	material	NOUN
fbem-31083	72	13	contribution	contribution	NOUN
fbem-31083	72	14	coming	come	VERB
fbem-31083	72	15	from	from	ADP
fbem-31083	72	16	the	the	DET
fbem-31083	72	17	loan	loan	NOUN
fbem-31083	72	18	receivables	receivables	NOUN
fbem-31083	72	19	.	.	PUNCT
fbem-31083	73	1	credit	credit	NOUN
fbem-31083	73	2	risk	risk	NOUN
fbem-31083	73	3	is	be	AUX
fbem-31083	73	4	not	not	PART
fbem-31083	73	5	isolated	isolate	VERB
fbem-31083	73	6	,	,	PUNCT
fbem-31083	73	7	so	so	SCONJ
fbem-31083	73	8	cooperatives	cooperative	NOUN
fbem-31083	73	9	must	must	AUX
fbem-31083	73	10	ensure	ensure	VERB
fbem-31083	73	11	sufficient	sufficient	ADJ
fbem-31083	73	12	capital	capital	NOUN
fbem-31083	73	13	to	to	PART
fbem-31083	73	14	cover	cover	VERB
fbem-31083	73	15	any	any	DET
fbem-31083	73	16	potential	potential	ADJ
fbem-31083	73	17	defaults	default	NOUN
fbem-31083	73	18	.	.	PUNCT
fbem-31083	74	1	also	also	ADV
fbem-31083	74	2	,	,	PUNCT
fbem-31083	74	3	liquidity	liquidity	NOUN
fbem-31083	74	4	risk	risk	NOUN
fbem-31083	74	5	refers	refer	VERB
fbem-31083	74	6	to	to	ADP
fbem-31083	74	7	the	the	DET
fbem-31083	74	8	potential	potential	ADJ
fbem-31083	74	9	threat	threat	NOUN
fbem-31083	74	10	to	to	ADP
fbem-31083	74	11	savings	saving	NOUN
fbem-31083	74	12	and	and	CCONJ
fbem-31083	74	13	credit	credit	NOUN
fbem-31083	74	14	cooperative	cooperative	NOUN
fbem-31083	74	15	’s	’s	PART
fbem-31083	74	16	earnings	earning	NOUN
fbem-31083	74	17	or	or	CCONJ
fbem-31083	74	18	capital	capital	NOUN
fbem-31083	74	19	arising	arise	VERB
fbem-31083	74	20	from	from	ADP
fbem-31083	74	21	its	its	PRON
fbem-31083	74	22	inability	inability	NOUN
fbem-31083	74	23	to	to	PART
fbem-31083	74	24	fulfill	fulfill	VERB
fbem-31083	74	25	financial	financial	ADJ
fbem-31083	74	26	obligations	obligation	NOUN
fbem-31083	74	27	as	as	SCONJ
fbem-31083	74	28	they	they	PRON
fbem-31083	74	29	become	become	VERB
fbem-31083	74	30	due	due	ADJ
fbem-31083	74	31	.	.	PUNCT
fbem-31083	75	1	this	this	DET
fbem-31083	75	2	risk	risk	NOUN
fbem-31083	75	3	can	can	AUX
fbem-31083	75	4	significantly	significantly	ADV
fbem-31083	75	5	impact	impact	VERB
fbem-31083	75	6	the	the	DET
fbem-31083	75	7	cooperative	cooperative	NOUN
fbem-31083	75	8	's	's	PART
fbem-31083	75	9	financial	financial	ADJ
fbem-31083	75	10	stability	stability	NOUN
fbem-31083	75	11	and	and	CCONJ
fbem-31083	75	12	operational	operational	ADJ
fbem-31083	75	13	effectiveness	effectiveness	NOUN
fbem-31083	75	14	if	if	SCONJ
fbem-31083	75	15	not	not	PART
fbem-31083	75	16	managed	manage	VERB
fbem-31083	75	17	properly	properly	ADV
fbem-31083	75	18	(	(	PUNCT
fbem-31083	75	19	wanjiru	wanjiru	NOUN
fbem-31083	75	20	and	and	CCONJ
fbem-31083	75	21	jagongo	jagongo	NOUN
fbem-31083	75	22	,	,	PUNCT
fbem-31083	75	23	2022	2022	NUM
fbem-31083	75	24	)	)	PUNCT
fbem-31083	75	25	.	.	PUNCT
fbem-31083	76	1	this	this	DET
fbem-31083	76	2	risk	risk	NOUN
fbem-31083	76	3	includes	include	VERB
fbem-31083	76	4	both	both	DET
fbem-31083	76	5	asset	asset	NOUN
fbem-31083	76	6	liquidity	liquidity	NOUN
fbem-31083	76	7	and	and	CCONJ
fbem-31083	76	8	operational	operational	ADJ
fbem-31083	76	9	funding	funding	NOUN
fbem-31083	76	10	liquidity	liquidity	NOUN
fbem-31083	76	11	.	.	PUNCT
fbem-31083	77	1	effective	effective	ADJ
fbem-31083	77	2	liquidity	liquidity	NOUN
fbem-31083	77	3	management	management	NOUN
fbem-31083	77	4	is	be	AUX
fbem-31083	77	5	critical	critical	ADJ
fbem-31083	77	6	for	for	ADP
fbem-31083	77	7	maintaining	maintain	VERB
fbem-31083	77	8	cash	cash	NOUN
fbem-31083	77	9	flow	flow	NOUN
fbem-31083	77	10	and	and	CCONJ
fbem-31083	77	11	avoiding	avoid	VERB
fbem-31083	77	12	financial	financial	ADJ
fbem-31083	77	13	strain	strain	NOUN
fbem-31083	77	14	.	.	PUNCT
fbem-31083	78	1	finally	finally	ADV
fbem-31083	78	2	,	,	PUNCT
fbem-31083	78	3	operational	operational	ADJ
fbem-31083	78	4	risk	risk	NOUN
fbem-31083	78	5	stems	stem	VERB
fbem-31083	78	6	from	from	ADP
fbem-31083	78	7	the	the	DET
fbem-31083	78	8	failure	failure	NOUN
fbem-31083	78	9	of	of	ADP
fbem-31083	78	10	people	people	NOUN
fbem-31083	78	11	,	,	PUNCT
fbem-31083	78	12	processes	process	NOUN
fbem-31083	78	13	,	,	PUNCT
fbem-31083	78	14	or	or	CCONJ
fbem-31083	78	15	systems	system	NOUN
fbem-31083	78	16	within	within	ADP
fbem-31083	78	17	the	the	DET
fbem-31083	78	18	organization	organization	NOUN
fbem-31083	78	19	.	.	PUNCT
fbem-31083	79	1	it	it	PRON
fbem-31083	79	2	includes	include	VERB
fbem-31083	79	3	risks	risk	NOUN
fbem-31083	79	4	such	such	ADJ
fbem-31083	79	5	as	as	ADP
fbem-31083	79	6	fraud	fraud	NOUN
fbem-31083	79	7	,	,	PUNCT
fbem-31083	79	8	legal	legal	ADJ
fbem-31083	79	9	issues	issue	NOUN
fbem-31083	79	10	,	,	PUNCT
fbem-31083	79	11	and	and	CCONJ
fbem-31083	79	12	employee	employee	NOUN
fbem-31083	79	13	errors	error	NOUN
fbem-31083	79	14	(	(	PUNCT
fbem-31083	79	15	maverick	maverick	NOUN
fbem-31083	79	16	,	,	PUNCT
fbem-31083	79	17	2021	2021	NUM
fbem-31083	79	18	)	)	PUNCT
fbem-31083	79	19	.	.	PUNCT
fbem-31083	80	1	to	to	PART
fbem-31083	80	2	effectively	effectively	ADV
fbem-31083	80	3	manage	manage	VERB
fbem-31083	80	4	these	these	DET
fbem-31083	80	5	risks	risk	NOUN
fbem-31083	80	6	,	,	PUNCT
fbem-31083	80	7	it	it	PRON
fbem-31083	80	8	is	be	AUX
fbem-31083	80	9	essential	essential	ADJ
fbem-31083	80	10	to	to	PART
fbem-31083	80	11	identify	identify	VERB
fbem-31083	80	12	the	the	DET
fbem-31083	80	13	key	key	ADJ
fbem-31083	80	14	individuals	individual	NOUN
fbem-31083	80	15	involved	involve	VERB
fbem-31083	80	16	in	in	ADP
fbem-31083	80	17	risk	risk	NOUN
fbem-31083	80	18	management	management	NOUN
fbem-31083	80	19	.	.	PUNCT
fbem-31083	81	1	one	one	NUM
fbem-31083	81	2	of	of	ADP
fbem-31083	81	3	the	the	DET
fbem-31083	81	4	primary	primary	ADJ
fbem-31083	81	5	actors	actor	NOUN
fbem-31083	81	6	is	be	AUX
fbem-31083	81	7	the	the	DET
fbem-31083	81	8	board	board	NOUN
fbem-31083	81	9	of	of	ADP
fbem-31083	81	10	directors	director	NOUN
fbem-31083	81	11	,	,	PUNCT
fbem-31083	81	12	which	which	PRON
fbem-31083	81	13	plays	play	VERB
fbem-31083	81	14	a	a	DET
fbem-31083	81	15	critical	critical	ADJ
fbem-31083	81	16	oversight	oversight	NOUN
fbem-31083	81	17	role	role	NOUN
fbem-31083	81	18	.	.	PUNCT
fbem-31083	82	1	according	accord	VERB
fbem-31083	82	2	to	to	ADP
fbem-31083	82	3	lipton	lipton	PROPN
fbem-31083	82	4	et	et	PROPN
fbem-31083	82	5	al	al	PROPN
fbem-31083	82	6	.	.	PROPN
fbem-31083	83	1	(	(	PUNCT
fbem-31083	83	2	2018	2018	NUM
fbem-31083	83	3	)	)	PUNCT
fbem-31083	83	4	,	,	PUNCT
fbem-31083	83	5	the	the	DET
fbem-31083	83	6	board	board	NOUN
fbem-31083	83	7	of	of	ADP
fbem-31083	83	8	directors	director	NOUN
fbem-31083	83	9	must	must	AUX
fbem-31083	83	10	ensure	ensure	VERB
fbem-31083	83	11	that	that	SCONJ
fbem-31083	83	12	risk	risk	NOUN
fbem-31083	83	13	management	management	NOUN
fbem-31083	83	14	policies	policy	NOUN
fbem-31083	83	15	align	align	VERB
fbem-31083	83	16	with	with	ADP
fbem-31083	83	17	the	the	DET
fbem-31083	83	18	organization	organization	NOUN
fbem-31083	83	19	’s	’s	PART
fbem-31083	83	20	strategy	strategy	NOUN
fbem-31083	83	21	and	and	CCONJ
fbem-31083	83	22	risk	risk	NOUN
fbem-31083	83	23	appetite	appetite	NOUN
fbem-31083	83	24	,	,	PUNCT
fbem-31083	83	25	and	and	CCONJ
fbem-31083	83	26	that	that	SCONJ
fbem-31083	83	27	these	these	DET
fbem-31083	83	28	policies	policy	NOUN
fbem-31083	83	29	are	be	AUX
fbem-31083	83	30	being	be	AUX
fbem-31083	83	31	implemented	implement	VERB
fbem-31083	83	32	correctly	correctly	ADV
fbem-31083	83	33	.	.	PUNCT
fbem-31083	84	1	the	the	DET
fbem-31083	84	2	board	board	NOUN
fbem-31083	84	3	also	also	ADV
fbem-31083	84	4	fosters	foster	VERB
fbem-31083	84	5	a	a	DET
fbem-31083	84	6	culture	culture	NOUN
fbem-31083	84	7	of	of	ADP
fbem-31083	84	8	risk	risk	NOUN
fbem-31083	84	9	awareness	awareness	NOUN
fbem-31083	84	10	across	across	ADP
fbem-31083	84	11	the	the	DET
fbem-31083	84	12	enterprise	enterprise	NOUN
fbem-31083	84	13	.	.	PUNCT
fbem-31083	85	1	tucci	tucci	PROPN
fbem-31083	85	2	(	(	PUNCT
fbem-31083	85	3	2021	2021	NUM
fbem-31083	85	4	)	)	PUNCT
fbem-31083	85	5	notes	note	VERB
fbem-31083	85	6	that	that	SCONJ
fbem-31083	85	7	in	in	ADP
fbem-31083	85	8	the	the	DET
fbem-31083	85	9	wake	wake	NOUN
fbem-31083	85	10	of	of	ADP
fbem-31083	85	11	the	the	DET
fbem-31083	85	12	covid-19	covid-19	PROPN
fbem-31083	85	13	pandemic	pandemic	NOUN
fbem-31083	85	14	,	,	PUNCT
fbem-31083	85	15	many	many	ADJ
fbem-31083	85	16	boards	board	NOUN
fbem-31083	85	17	are	be	AUX
fbem-31083	85	18	reevaluating	reevaluate	VERB
fbem-31083	85	19	their	their	PRON
fbem-31083	85	20	risk	risk	NOUN
fbem-31083	85	21	management	management	NOUN
fbem-31083	85	22	strategies	strategy	NOUN
fbem-31083	85	23	and	and	CCONJ
fbem-31083	85	24	considering	consider	VERB
fbem-31083	85	25	more	more	ADV
fbem-31083	85	26	proactive	proactive	ADJ
fbem-31083	85	27	approaches	approach	NOUN
fbem-31083	85	28	to	to	ADP
fbem-31083	85	29	managing	manage	VERB
fbem-31083	85	30	risks	risk	NOUN
fbem-31083	85	31	,	,	PUNCT
fbem-31083	85	32	with	with	ADP
fbem-31083	85	33	an	an	DET
fbem-31083	85	34	emphasis	emphasis	NOUN
fbem-31083	85	35	on	on	ADP
fbem-31083	85	36	sustainability	sustainability	NOUN
fbem-31083	85	37	,	,	PUNCT
fbem-31083	85	38	resilience	resilience	NOUN
fbem-31083	85	39	,	,	PUNCT
fbem-31083	85	40	and	and	CCONJ
fbem-31083	85	41	agility	agility	NOUN
fbem-31083	85	42	.	.	PUNCT
fbem-31083	86	1	in	in	ADP
fbem-31083	86	2	addition	addition	NOUN
fbem-31083	86	3	to	to	ADP
fbem-31083	86	4	the	the	DET
fbem-31083	86	5	board	board	NOUN
fbem-31083	86	6	of	of	ADP
fbem-31083	86	7	directors	director	NOUN
fbem-31083	86	8	,	,	PUNCT
fbem-31083	86	9	the	the	DET
fbem-31083	86	10	audit	audit	NOUN
fbem-31083	86	11	committee	committee	NOUN
fbem-31083	86	12	is	be	AUX
fbem-31083	86	13	also	also	ADV
fbem-31083	86	14	responsible	responsible	ADJ
fbem-31083	86	15	for	for	ADP
fbem-31083	86	16	overseeing	oversee	VERB
fbem-31083	86	17	the	the	DET
fbem-31083	86	18	implementation	implementation	NOUN
fbem-31083	86	19	of	of	ADP
fbem-31083	86	20	risk	risk	NOUN
fbem-31083	86	21	management	management	NOUN
fbem-31083	86	22	measures	measure	NOUN
fbem-31083	86	23	.	.	PUNCT
fbem-31083	87	1	lipton	lipton	PROPN
fbem-31083	87	2	et	et	PROPN
fbem-31083	87	3	al	al	PROPN
fbem-31083	87	4	.	.	PROPN
fbem-31083	88	1	(	(	PUNCT
fbem-31083	88	2	2018	2018	NUM
fbem-31083	88	3	)	)	PUNCT
fbem-31083	88	4	note	note	VERB
fbem-31083	88	5	that	that	SCONJ
fbem-31083	88	6	while	while	SCONJ
fbem-31083	88	7	the	the	DET
fbem-31083	88	8	full	full	ADJ
fbem-31083	88	9	board	board	NOUN
fbem-31083	88	10	often	often	ADV
fbem-31083	88	11	discusses	discuss	VERB
fbem-31083	88	12	fundamental	fundamental	ADJ
fbem-31083	88	13	risks	risk	NOUN
fbem-31083	88	14	,	,	PUNCT
fbem-31083	88	15	most	most	ADJ
fbem-31083	88	16	risk	risk	NOUN
fbem-31083	88	17	management	management	NOUN
fbem-31083	88	18	oversight	oversight	NOUN
fbem-31083	88	19	is	be	AUX
fbem-31083	88	20	delegated	delegate	VERB
fbem-31083	88	21	to	to	ADP
fbem-31083	88	22	the	the	DET
fbem-31083	88	23	audit	audit	NOUN
fbem-31083	88	24	committee	committee	NOUN
fbem-31083	88	25	,	,	PUNCT
fbem-31083	88	26	which	which	PRON
fbem-31083	88	27	coordinates	coordinate	VERB
fbem-31083	88	28	risk	risk	NOUN
fbem-31083	88	29	management	management	NOUN
fbem-31083	88	30	activities	activity	NOUN
fbem-31083	88	31	.	.	PUNCT
fbem-31083	89	1	this	this	DET
fbem-31083	89	2	practice	practice	NOUN
fbem-31083	89	3	is	be	AUX
fbem-31083	89	4	consistent	consistent	ADJ
fbem-31083	89	5	with	with	ADP
fbem-31083	89	6	the	the	DET
fbem-31083	89	7	new	new	PROPN
fbem-31083	89	8	york	york	PROPN
fbem-31083	89	9	stock	stock	PROPN
fbem-31083	89	10	exchange	exchange	PROPN
fbem-31083	89	11	rule	rule	NOUN
fbem-31083	89	12	that	that	SCONJ
fbem-31083	89	13	mandates	mandate	VERB
fbem-31083	89	14	audit	audit	NOUN
fbem-31083	89	15	committees	committee	NOUN
fbem-31083	89	16	to	to	PART
fbem-31083	89	17	discuss	discuss	VERB
fbem-31083	89	18	risk	risk	NOUN
fbem-31083	89	19	assessments	assessment	NOUN
fbem-31083	89	20	and	and	CCONJ
fbem-31083	89	21	management	management	NOUN
fbem-31083	89	22	processes	process	NOUN
fbem-31083	89	23	.	.	PUNCT
fbem-31083	90	1	79	79	NUM
fbem-31083	90	2	management	management	NOUN
fbem-31083	90	3	or	or	CCONJ
fbem-31083	90	4	ceos	ceos	NOUN
fbem-31083	90	5	plays	play	VERB
fbem-31083	90	6	a	a	DET
fbem-31083	90	7	central	central	ADJ
fbem-31083	90	8	role	role	NOUN
fbem-31083	90	9	in	in	ADP
fbem-31083	90	10	the	the	DET
fbem-31083	90	11	risk	risk	NOUN
fbem-31083	90	12	management	management	NOUN
fbem-31083	90	13	system	system	NOUN
fbem-31083	90	14	of	of	ADP
fbem-31083	90	15	any	any	DET
fbem-31083	90	16	organization	organization	NOUN
fbem-31083	90	17	.	.	PUNCT
fbem-31083	91	1	in	in	ADP
fbem-31083	91	2	today	today	NOUN
fbem-31083	91	3	’s	’s	PART
fbem-31083	91	4	rapidly	rapidly	ADV
fbem-31083	91	5	evolving	evolve	VERB
fbem-31083	91	6	business	business	NOUN
fbem-31083	91	7	landscape	landscape	NOUN
fbem-31083	91	8	,	,	PUNCT
fbem-31083	91	9	ceos	ceo	NOUN
fbem-31083	91	10	who	who	PRON
fbem-31083	91	11	adopt	adopt	VERB
fbem-31083	91	12	a	a	DET
fbem-31083	91	13	comprehensive	comprehensive	ADJ
fbem-31083	91	14	and	and	CCONJ
fbem-31083	91	15	proactive	proactive	ADJ
fbem-31083	91	16	risk	risk	NOUN
fbem-31083	91	17	management	management	NOUN
fbem-31083	91	18	strategy	strategy	NOUN
fbem-31083	91	19	can	can	AUX
fbem-31083	91	20	significantly	significantly	ADV
fbem-31083	91	21	enhance	enhance	VERB
fbem-31083	91	22	their	their	PRON
fbem-31083	91	23	organization	organization	NOUN
fbem-31083	91	24	’s	’s	PART
fbem-31083	91	25	value	value	NOUN
fbem-31083	91	26	,	,	PUNCT
fbem-31083	91	27	benefiting	benefit	VERB
fbem-31083	91	28	both	both	DET
fbem-31083	91	29	the	the	DET
fbem-31083	91	30	company	company	NOUN
fbem-31083	91	31	and	and	CCONJ
fbem-31083	91	32	its	its	PRON
fbem-31083	91	33	customers	customer	NOUN
fbem-31083	91	34	.	.	PUNCT
fbem-31083	92	1	ceos	ceo	NOUN
fbem-31083	92	2	who	who	PRON
fbem-31083	92	3	embrace	embrace	VERB
fbem-31083	92	4	their	their	PRON
fbem-31083	92	5	role	role	NOUN
fbem-31083	92	6	as	as	ADP
fbem-31083	92	7	the	the	DET
fbem-31083	92	8	primary	primary	ADJ
fbem-31083	92	9	decision	decision	NOUN
fbem-31083	92	10	-	-	PUNCT
fbem-31083	92	11	makers	maker	NOUN
fbem-31083	92	12	in	in	ADP
fbem-31083	92	13	risk	risk	NOUN
fbem-31083	92	14	management	management	NOUN
fbem-31083	92	15	and	and	CCONJ
fbem-31083	92	16	collaborate	collaborate	VERB
fbem-31083	92	17	closely	closely	ADV
fbem-31083	92	18	with	with	ADP
fbem-31083	92	19	other	other	ADJ
fbem-31083	92	20	executive	executive	ADJ
fbem-31083	92	21	team	team	NOUN
fbem-31083	92	22	are	be	AUX
fbem-31083	92	23	more	more	ADV
fbem-31083	92	24	effective	effective	ADJ
fbem-31083	92	25	in	in	ADP
fbem-31083	92	26	utilizing	utilize	VERB
fbem-31083	92	27	advanced	advanced	ADJ
fbem-31083	92	28	risk	risk	NOUN
fbem-31083	92	29	management	management	NOUN
fbem-31083	92	30	strategies	strategy	NOUN
fbem-31083	92	31	(	(	PUNCT
fbem-31083	92	32	mckinsey	mckinsey	NOUN
fbem-31083	92	33	&	&	CCONJ
fbem-31083	92	34	co.	co.	PROPN
fbem-31083	92	35	,	,	PUNCT
fbem-31083	92	36	2022	2022	NUM
fbem-31083	92	37	)	)	PUNCT
fbem-31083	92	38	.	.	PUNCT
fbem-31083	93	1	the	the	DET
fbem-31083	93	2	ceo	ceo	NOUN
fbem-31083	93	3	,	,	PUNCT
fbem-31083	93	4	under	under	ADP
fbem-31083	93	5	the	the	DET
fbem-31083	93	6	oversight	oversight	NOUN
fbem-31083	93	7	of	of	ADP
fbem-31083	93	8	the	the	DET
fbem-31083	93	9	board	board	NOUN
fbem-31083	93	10	,	,	PUNCT
fbem-31083	93	11	is	be	AUX
fbem-31083	93	12	responsible	responsible	ADJ
fbem-31083	93	13	for	for	ADP
fbem-31083	93	14	implementing	implement	VERB
fbem-31083	93	15	sound	sound	ADJ
fbem-31083	93	16	risk	risk	NOUN
fbem-31083	93	17	management	management	NOUN
fbem-31083	93	18	practices	practice	NOUN
fbem-31083	93	19	and	and	CCONJ
fbem-31083	93	20	ensuring	ensure	VERB
fbem-31083	93	21	internal	internal	ADJ
fbem-31083	93	22	controls	control	NOUN
fbem-31083	93	23	are	be	AUX
fbem-31083	93	24	in	in	ADP
fbem-31083	93	25	place	place	NOUN
fbem-31083	93	26	within	within	ADP
fbem-31083	93	27	the	the	DET
fbem-31083	93	28	organization	organization	NOUN
fbem-31083	93	29	’s	’s	PART
fbem-31083	93	30	defined	define	VERB
fbem-31083	93	31	risk	risk	NOUN
fbem-31083	93	32	appetite	appetite	NOUN
fbem-31083	93	33	.	.	PUNCT
fbem-31083	94	1	however	however	ADV
fbem-31083	94	2	,	,	PUNCT
fbem-31083	94	3	risk	risk	NOUN
fbem-31083	94	4	management	management	NOUN
fbem-31083	94	5	practices	practice	NOUN
fbem-31083	94	6	of	of	ADP
fbem-31083	94	7	the	the	DET
fbem-31083	94	8	cooperative	cooperative	NOUN
fbem-31083	94	9	appear	appear	VERB
fbem-31083	94	10	to	to	PART
fbem-31083	94	11	be	be	AUX
fbem-31083	94	12	inadequate	inadequate	ADJ
fbem-31083	94	13	making	make	VERB
fbem-31083	94	14	it	it	PRON
fbem-31083	94	15	essential	essential	ADJ
fbem-31083	94	16	for	for	SCONJ
fbem-31083	94	17	the	the	DET
fbem-31083	94	18	relevant	relevant	ADJ
fbem-31083	94	19	authorities	authority	NOUN
fbem-31083	94	20	to	to	PART
fbem-31083	94	21	implement	implement	VERB
fbem-31083	94	22	suitable	suitable	ADJ
fbem-31083	94	23	risk	risk	NOUN
fbem-31083	94	24	management	management	NOUN
fbem-31083	94	25	systems	system	NOUN
fbem-31083	94	26	,	,	PUNCT
fbem-31083	94	27	with	with	ADP
fbem-31083	94	28	a	a	DET
fbem-31083	94	29	strong	strong	ADJ
fbem-31083	94	30	focus	focus	NOUN
fbem-31083	94	31	from	from	ADP
fbem-31083	94	32	management	management	NOUN
fbem-31083	94	33	on	on	ADP
fbem-31083	94	34	improving	improve	VERB
fbem-31083	94	35	risk	risk	NOUN
fbem-31083	94	36	oversight	oversight	NOUN
fbem-31083	94	37	(	(	PUNCT
fbem-31083	94	38	paudel	paudel	NOUN
fbem-31083	94	39	,	,	PUNCT
fbem-31083	94	40	2022	2022	NUM
fbem-31083	94	41	)	)	PUNCT
fbem-31083	94	42	.	.	PUNCT
fbem-31083	95	1	financial	financial	ADJ
fbem-31083	95	2	statement	statement	NOUN
fbem-31083	95	3	analysis	analysis	NOUN
fbem-31083	95	4	is	be	AUX
fbem-31083	95	5	an	an	DET
fbem-31083	95	6	important	important	ADJ
fbem-31083	95	7	tool	tool	NOUN
fbem-31083	95	8	in	in	ADP
fbem-31083	95	9	risk	risk	NOUN
fbem-31083	95	10	management	management	NOUN
fbem-31083	95	11	.	.	PUNCT
fbem-31083	96	1	shamsuddin	shamsuddin	VERB
fbem-31083	96	2	et	et	PROPN
fbem-31083	96	3	al	al	PROPN
fbem-31083	96	4	.	.	PROPN
fbem-31083	97	1	(	(	PUNCT
fbem-31083	97	2	2018	2018	NUM
fbem-31083	97	3	)	)	PUNCT
fbem-31083	97	4	argue	argue	VERB
fbem-31083	97	5	that	that	SCONJ
fbem-31083	97	6	financial	financial	ADJ
fbem-31083	97	7	statements	statement	NOUN
fbem-31083	97	8	are	be	AUX
fbem-31083	97	9	essential	essential	ADJ
fbem-31083	97	10	for	for	SCONJ
fbem-31083	97	11	stakeholders	stakeholder	NOUN
fbem-31083	97	12	to	to	PART
fbem-31083	97	13	assess	assess	VERB
fbem-31083	97	14	the	the	DET
fbem-31083	97	15	financial	financial	ADJ
fbem-31083	97	16	health	health	NOUN
fbem-31083	97	17	of	of	ADP
fbem-31083	97	18	a	a	DET
fbem-31083	97	19	cooperative	cooperative	ADJ
fbem-31083	97	20	or	or	CCONJ
fbem-31083	97	21	financial	financial	ADJ
fbem-31083	97	22	institution	institution	NOUN
fbem-31083	97	23	.	.	PUNCT
fbem-31083	98	1	they	they	PRON
fbem-31083	98	2	provide	provide	VERB
fbem-31083	98	3	valuable	valuable	ADJ
fbem-31083	98	4	insights	insight	NOUN
fbem-31083	98	5	into	into	ADP
fbem-31083	98	6	an	an	DET
fbem-31083	98	7	organization	organization	NOUN
fbem-31083	98	8	’s	’s	PART
fbem-31083	98	9	ability	ability	NOUN
fbem-31083	98	10	to	to	PART
fbem-31083	98	11	manage	manage	VERB
fbem-31083	98	12	its	its	PRON
fbem-31083	98	13	risks	risk	NOUN
fbem-31083	98	14	and	and	CCONJ
fbem-31083	98	15	make	make	VERB
fbem-31083	98	16	informed	informed	ADJ
fbem-31083	98	17	decisions	decision	NOUN
fbem-31083	98	18	.	.	PUNCT
fbem-31083	99	1	financial	financial	ADJ
fbem-31083	99	2	analysis	analysis	NOUN
fbem-31083	99	3	is	be	AUX
fbem-31083	99	4	the	the	DET
fbem-31083	99	5	process	process	NOUN
fbem-31083	99	6	of	of	ADP
fbem-31083	99	7	reviewing	review	VERB
fbem-31083	99	8	a	a	DET
fbem-31083	99	9	company	company	NOUN
fbem-31083	99	10	’s	’s	PART
fbem-31083	99	11	financial	financial	ADJ
fbem-31083	99	12	data	datum	NOUN
fbem-31083	99	13	to	to	PART
fbem-31083	99	14	understand	understand	VERB
fbem-31083	99	15	its	its	PRON
fbem-31083	99	16	performance	performance	NOUN
fbem-31083	99	17	and	and	CCONJ
fbem-31083	99	18	suggest	suggest	VERB
fbem-31083	99	19	ways	way	NOUN
fbem-31083	99	20	to	to	PART
fbem-31083	99	21	improve	improve	VERB
fbem-31083	99	22	.	.	PUNCT
fbem-31083	100	1	it	it	PRON
fbem-31083	100	2	helps	help	VERB
fbem-31083	100	3	measure	measure	VERB
fbem-31083	100	4	the	the	DET
fbem-31083	100	5	company	company	NOUN
fbem-31083	100	6	’s	’s	PART
fbem-31083	100	7	stability	stability	NOUN
fbem-31083	100	8	,	,	PUNCT
fbem-31083	100	9	profitability	profitability	NOUN
fbem-31083	100	10	,	,	PUNCT
fbem-31083	100	11	and	and	CCONJ
fbem-31083	100	12	ability	ability	NOUN
fbem-31083	100	13	to	to	PART
fbem-31083	100	14	pay	pay	VERB
fbem-31083	100	15	its	its	PRON
fbem-31083	100	16	debts	debt	NOUN
fbem-31083	100	17	.	.	PUNCT
fbem-31083	101	1	internally	internally	ADV
fbem-31083	101	2	,	,	PUNCT
fbem-31083	101	3	it	it	PRON
fbem-31083	101	4	helps	help	VERB
fbem-31083	101	5	manage	manage	VERB
fbem-31083	101	6	finances	finance	NOUN
fbem-31083	101	7	,	,	PUNCT
fbem-31083	101	8	while	while	SCONJ
fbem-31083	101	9	externally	externally	ADV
fbem-31083	101	10	,	,	PUNCT
fbem-31083	101	11	investors	investor	NOUN
fbem-31083	101	12	use	use	VERB
fbem-31083	101	13	it	it	PRON
fbem-31083	101	14	to	to	PART
fbem-31083	101	15	evaluate	evaluate	VERB
fbem-31083	101	16	the	the	DET
fbem-31083	101	17	company	company	NOUN
fbem-31083	101	18	’s	’s	PART
fbem-31083	101	19	health	health	NOUN
fbem-31083	101	20	and	and	CCONJ
fbem-31083	101	21	value	value	NOUN
fbem-31083	101	22	.	.	PUNCT
fbem-31083	102	1	there	there	PRON
fbem-31083	102	2	are	be	VERB
fbem-31083	102	3	two	two	NUM
fbem-31083	102	4	types	type	NOUN
fbem-31083	102	5	of	of	ADP
fbem-31083	102	6	financial	financial	ADJ
fbem-31083	102	7	analysis	analysis	NOUN
fbem-31083	102	8	:	:	PUNCT
fbem-31083	102	9	horizontal	horizontal	ADJ
fbem-31083	102	10	and	and	CCONJ
fbem-31083	102	11	vertical	vertical	ADJ
fbem-31083	102	12	analysis	analysis	NOUN
fbem-31083	102	13	.	.	PUNCT
fbem-31083	103	1	the	the	DET
fbem-31083	103	2	key	key	ADJ
fbem-31083	103	3	difference	difference	NOUN
fbem-31083	103	4	between	between	ADP
fbem-31083	103	5	them	they	PRON
fbem-31083	103	6	is	be	AUX
fbem-31083	103	7	that	that	SCONJ
fbem-31083	103	8	horizontal	horizontal	ADJ
fbem-31083	103	9	analysis	analysis	NOUN
fbem-31083	103	10	compares	compare	VERB
fbem-31083	103	11	the	the	DET
fbem-31083	103	12	percentage	percentage	NOUN
fbem-31083	103	13	change	change	NOUN
fbem-31083	103	14	in	in	ADP
fbem-31083	103	15	an	an	DET
fbem-31083	103	16	item	item	NOUN
fbem-31083	103	17	on	on	ADP
fbem-31083	103	18	the	the	DET
fbem-31083	103	19	financial	financial	ADJ
fbem-31083	103	20	statement	statement	NOUN
fbem-31083	103	21	to	to	ADP
fbem-31083	103	22	the	the	DET
fbem-31083	103	23	corresponding	correspond	VERB
fbem-31083	103	24	item	item	NOUN
fbem-31083	103	25	from	from	ADP
fbem-31083	103	26	a	a	DET
fbem-31083	103	27	base	base	NOUN
fbem-31083	103	28	year	year	NOUN
fbem-31083	103	29	.	.	PUNCT
fbem-31083	104	1	in	in	ADP
fbem-31083	104	2	contrast	contrast	NOUN
fbem-31083	104	3	,	,	PUNCT
fbem-31083	104	4	vertical	vertical	ADJ
fbem-31083	104	5	analysis	analysis	NOUN
fbem-31083	104	6	evaluates	evaluate	VERB
fbem-31083	104	7	each	each	DET
fbem-31083	104	8	item	item	NOUN
fbem-31083	104	9	in	in	ADP
fbem-31083	104	10	the	the	DET
fbem-31083	104	11	financial	financial	ADJ
fbem-31083	104	12	statement	statement	NOUN
fbem-31083	104	13	as	as	ADP
fbem-31083	104	14	a	a	DET
fbem-31083	104	15	percentage	percentage	NOUN
fbem-31083	104	16	of	of	ADP
fbem-31083	104	17	another	another	DET
fbem-31083	104	18	item	item	NOUN
fbem-31083	104	19	within	within	ADP
fbem-31083	104	20	the	the	DET
fbem-31083	104	21	same	same	ADJ
fbem-31083	104	22	period	period	NOUN
fbem-31083	104	23	(	(	PUNCT
fbem-31083	104	24	shaji	shaji	NOUN
fbem-31083	104	25	,	,	PUNCT
fbem-31083	104	26	2021	2021	NUM
fbem-31083	104	27	)	)	PUNCT
fbem-31083	104	28	.	.	PUNCT
fbem-31083	105	1	in	in	ADP
fbem-31083	105	2	addition	addition	NOUN
fbem-31083	105	3	,	,	PUNCT
fbem-31083	105	4	the	the	DET
fbem-31083	105	5	financial	financial	ADJ
fbem-31083	105	6	performance	performance	NOUN
fbem-31083	105	7	of	of	ADP
fbem-31083	105	8	cooperatives	cooperative	NOUN
fbem-31083	105	9	could	could	AUX
fbem-31083	105	10	also	also	ADV
fbem-31083	105	11	be	be	AUX
fbem-31083	105	12	evaluated	evaluate	VERB
fbem-31083	105	13	using	use	VERB
fbem-31083	105	14	piso	piso	NOUN
fbem-31083	105	15	standards	standard	NOUN
fbem-31083	105	16	,	,	PUNCT
fbem-31083	105	17	which	which	PRON
fbem-31083	105	18	assess	assess	VERB
fbem-31083	105	19	profitability	profitability	NOUN
fbem-31083	105	20	,	,	PUNCT
fbem-31083	105	21	institutional	institutional	ADJ
fbem-31083	105	22	strength	strength	NOUN
fbem-31083	105	23	,	,	PUNCT
fbem-31083	105	24	asset	asset	NOUN
fbem-31083	105	25	structure	structure	NOUN
fbem-31083	105	26	,	,	PUNCT
fbem-31083	105	27	and	and	CCONJ
fbem-31083	105	28	operational	operational	ADJ
fbem-31083	105	29	strength	strength	NOUN
fbem-31083	105	30	(	(	PUNCT
fbem-31083	105	31	cda	cda	PROPN
fbem-31083	105	32	mc	mc	PROPN
fbem-31083	105	33	no	no	PROPN
fbem-31083	105	34	.	.	PROPN
fbem-31083	106	1	2013	2013	NUM
fbem-31083	106	2	-	-	SYM
fbem-31083	106	3	15	15	NUM
fbem-31083	106	4	,	,	PUNCT
fbem-31083	106	5	s.	s.	PROPN
fbem-31083	106	6	2013	2013	NUM
fbem-31083	106	7	)	)	PUNCT
fbem-31083	106	8	.	.	PUNCT
fbem-31083	107	1	this	this	DET
fbem-31083	107	2	analysis	analysis	NOUN
fbem-31083	107	3	is	be	AUX
fbem-31083	107	4	typically	typically	ADV
fbem-31083	107	5	performed	perform	VERB
fbem-31083	107	6	by	by	ADP
fbem-31083	107	7	the	the	DET
fbem-31083	107	8	audit	audit	NOUN
fbem-31083	107	9	committee	committee	NOUN
fbem-31083	107	10	or	or	CCONJ
fbem-31083	107	11	financial	financial	ADJ
fbem-31083	107	12	officers	officer	NOUN
fbem-31083	107	13	.	.	PUNCT
fbem-31083	108	1	failure	failure	NOUN
fbem-31083	108	2	to	to	PART
fbem-31083	108	3	manage	manage	VERB
fbem-31083	108	4	these	these	DET
fbem-31083	108	5	risks	risk	NOUN
fbem-31083	108	6	can	can	AUX
fbem-31083	108	7	impact	impact	VERB
fbem-31083	108	8	a	a	DET
fbem-31083	108	9	cooperative	cooperative	NOUN
fbem-31083	108	10	's	's	PART
fbem-31083	108	11	profitability	profitability	NOUN
fbem-31083	108	12	and	and	CCONJ
fbem-31083	108	13	asset	asset	NOUN
fbem-31083	108	14	management	management	NOUN
fbem-31083	108	15	.	.	PUNCT
fbem-31083	109	1	culp	culp	PROPN
fbem-31083	109	2	(	(	PUNCT
fbem-31083	109	3	2017	2017	NUM
fbem-31083	109	4	)	)	PUNCT
fbem-31083	109	5	notes	note	VERB
fbem-31083	109	6	that	that	SCONJ
fbem-31083	109	7	low	low	ADJ
fbem-31083	109	8	profitability	profitability	NOUN
fbem-31083	109	9	is	be	AUX
fbem-31083	109	10	a	a	DET
fbem-31083	109	11	concern	concern	NOUN
fbem-31083	109	12	for	for	ADP
fbem-31083	109	13	any	any	DET
fbem-31083	109	14	business	business	NOUN
fbem-31083	109	15	,	,	PUNCT
fbem-31083	109	16	and	and	CCONJ
fbem-31083	109	17	risk	risk	NOUN
fbem-31083	109	18	management	management	NOUN
fbem-31083	109	19	is	be	AUX
fbem-31083	109	20	vital	vital	ADJ
fbem-31083	109	21	for	for	ADP
fbem-31083	109	22	ensuring	ensure	VERB
fbem-31083	109	23	sustainable	sustainable	ADJ
fbem-31083	109	24	growth	growth	NOUN
fbem-31083	109	25	.	.	PUNCT
fbem-31083	110	1	studies	study	NOUN
fbem-31083	110	2	,	,	PUNCT
fbem-31083	110	3	such	such	ADJ
fbem-31083	110	4	as	as	ADP
fbem-31083	110	5	those	those	PRON
fbem-31083	110	6	by	by	ADP
fbem-31083	110	7	kioko	kioko	PROPN
fbem-31083	110	8	et	et	PROPN
fbem-31083	110	9	al	al	PROPN
fbem-31083	110	10	.	.	PROPN
fbem-31083	110	11	(	(	PUNCT
fbem-31083	110	12	2019	2019	NUM
fbem-31083	110	13	)	)	PUNCT
fbem-31083	110	14	,	,	PUNCT
fbem-31083	110	15	have	have	AUX
fbem-31083	110	16	shown	show	VERB
fbem-31083	110	17	a	a	DET
fbem-31083	110	18	significant	significant	ADJ
fbem-31083	110	19	negative	negative	ADJ
fbem-31083	110	20	relationship	relationship	NOUN
fbem-31083	110	21	between	between	ADP
fbem-31083	110	22	financial	financial	ADJ
fbem-31083	110	23	risk	risk	NOUN
fbem-31083	110	24	and	and	CCONJ
fbem-31083	110	25	financial	financial	ADJ
fbem-31083	110	26	performance	performance	NOUN
fbem-31083	110	27	,	,	PUNCT
fbem-31083	110	28	underscoring	underscore	VERB
fbem-31083	110	29	the	the	DET
fbem-31083	110	30	importance	importance	NOUN
fbem-31083	110	31	of	of	ADP
fbem-31083	110	32	managing	manage	VERB
fbem-31083	110	33	financial	financial	ADJ
fbem-31083	110	34	risks	risk	NOUN
fbem-31083	110	35	to	to	PART
fbem-31083	110	36	maintain	maintain	VERB
fbem-31083	110	37	financial	financial	ADJ
fbem-31083	110	38	stability	stability	NOUN
fbem-31083	110	39	.	.	PUNCT
fbem-31083	111	1	furthermore	furthermore	ADV
fbem-31083	111	2	,	,	PUNCT
fbem-31083	111	3	the	the	DET
fbem-31083	111	4	management	management	NOUN
fbem-31083	111	5	of	of	ADP
fbem-31083	111	6	non	non	ADJ
fbem-31083	111	7	-	-	ADJ
fbem-31083	111	8	performing	perform	VERB
fbem-31083	111	9	assets	asset	NOUN
fbem-31083	111	10	(	(	PUNCT
fbem-31083	111	11	npa	npa	NOUN
fbem-31083	111	12	)	)	PUNCT
fbem-31083	111	13	is	be	AUX
fbem-31083	111	14	critical	critical	ADJ
fbem-31083	111	15	to	to	ADP
fbem-31083	111	16	improving	improve	VERB
fbem-31083	111	17	the	the	DET
fbem-31083	111	18	overall	overall	ADJ
fbem-31083	111	19	financial	financial	ADJ
fbem-31083	111	20	health	health	NOUN
fbem-31083	111	21	of	of	ADP
fbem-31083	111	22	an	an	DET
fbem-31083	111	23	organization	organization	NOUN
fbem-31083	111	24	,	,	PUNCT
fbem-31083	111	25	as	as	SCONJ
fbem-31083	111	26	evidenced	evidence	VERB
fbem-31083	111	27	by	by	ADP
fbem-31083	111	28	the	the	DET
fbem-31083	111	29	study	study	NOUN
fbem-31083	111	30	of	of	ADP
fbem-31083	111	31	arasu	arasu	PROPN
fbem-31083	111	32	et	et	PROPN
fbem-31083	111	33	al	al	PROPN
fbem-31083	111	34	.	.	PROPN
fbem-31083	112	1	(	(	PUNCT
fbem-31083	112	2	2019	2019	NUM
fbem-31083	112	3	)	)	PUNCT
fbem-31083	112	4	,	,	PUNCT
fbem-31083	112	5	which	which	PRON
fbem-31083	112	6	highlighted	highlight	VERB
fbem-31083	112	7	the	the	DET
fbem-31083	112	8	relationship	relationship	NOUN
fbem-31083	112	9	between	between	ADP
fbem-31083	112	10	npa	npa	NOUN
fbem-31083	112	11	levels	level	NOUN
fbem-31083	112	12	and	and	CCONJ
fbem-31083	112	13	financial	financial	ADJ
fbem-31083	112	14	performance	performance	NOUN
fbem-31083	112	15	.	.	PUNCT
fbem-31083	113	1	further	far	ADV
fbem-31083	113	2	,	,	PUNCT
fbem-31083	113	3	the	the	DET
fbem-31083	113	4	existence	existence	NOUN
fbem-31083	113	5	of	of	ADP
fbem-31083	113	6	non	non	ADJ
fbem-31083	113	7	-	-	ADJ
fbem-31083	113	8	performing	perform	VERB
fbem-31083	113	9	assets	asset	NOUN
fbem-31083	113	10	(	(	PUNCT
fbem-31083	113	11	npas	npas	PROPN
fbem-31083	113	12	)	)	PUNCT
fbem-31083	113	13	can	can	AUX
fbem-31083	113	14	severely	severely	ADV
fbem-31083	113	15	affect	affect	VERB
fbem-31083	113	16	profitability	profitability	NOUN
fbem-31083	113	17	,	,	PUNCT
fbem-31083	113	18	solvency	solvency	NOUN
fbem-31083	113	19	,	,	PUNCT
fbem-31083	113	20	and	and	CCONJ
fbem-31083	113	21	overall	overall	ADJ
fbem-31083	113	22	financial	financial	ADJ
fbem-31083	113	23	stability	stability	NOUN
fbem-31083	113	24	.	.	PUNCT
fbem-31083	114	1	addressing	address	VERB
fbem-31083	114	2	this	this	DET
fbem-31083	114	3	issue	issue	NOUN
fbem-31083	114	4	requires	require	VERB
fbem-31083	114	5	the	the	DET
fbem-31083	114	6	implementation	implementation	NOUN
fbem-31083	114	7	of	of	ADP
fbem-31083	114	8	sound	sound	ADJ
fbem-31083	114	9	risk	risk	NOUN
fbem-31083	114	10	management	management	NOUN
fbem-31083	114	11	strategies	strategy	NOUN
fbem-31083	114	12	,	,	PUNCT
fbem-31083	114	13	strategic	strategic	ADJ
fbem-31083	114	14	restructuring	restructuring	NOUN
fbem-31083	114	15	,	,	PUNCT
fbem-31083	114	16	and	and	CCONJ
fbem-31083	114	17	efficient	efficient	ADJ
fbem-31083	114	18	resolution	resolution	NOUN
fbem-31083	114	19	processes	process	NOUN
fbem-31083	114	20	to	to	PART
fbem-31083	114	21	minimize	minimize	VERB
fbem-31083	114	22	the	the	DET
fbem-31083	114	23	negative	negative	ADJ
fbem-31083	114	24	impact	impact	NOUN
fbem-31083	114	25	on	on	ADP
fbem-31083	114	26	the	the	DET
fbem-31083	114	27	institution	institution	NOUN
fbem-31083	114	28	(	(	PUNCT
fbem-31083	114	29	kumar	kumar	PROPN
fbem-31083	114	30	et	et	PROPN
fbem-31083	114	31	,	,	PUNCT
fbem-31083	114	32	al	al	PROPN
fbem-31083	114	33	.	.	PROPN
fbem-31083	114	34	,	,	PUNCT
fbem-31083	114	35	2024	2024	NUM
fbem-31083	114	36	)	)	PUNCT
fbem-31083	114	37	.	.	PUNCT
fbem-31083	115	1	by	by	ADP
fbem-31083	115	2	implementing	implement	VERB
fbem-31083	115	3	effective	effective	ADJ
fbem-31083	115	4	risk	risk	NOUN
fbem-31083	115	5	management	management	NOUN
fbem-31083	115	6	strategies	strategy	NOUN
fbem-31083	115	7	,	,	PUNCT
fbem-31083	115	8	cooperatives	cooperative	NOUN
fbem-31083	115	9	can	can	AUX
fbem-31083	115	10	mitigate	mitigate	VERB
fbem-31083	115	11	financial	financial	ADJ
fbem-31083	115	12	risks	risk	NOUN
fbem-31083	115	13	,	,	PUNCT
fbem-31083	115	14	protect	protect	VERB
fbem-31083	115	15	their	their	PRON
fbem-31083	115	16	assets	asset	NOUN
fbem-31083	115	17	,	,	PUNCT
fbem-31083	115	18	and	and	CCONJ
fbem-31083	115	19	ensure	ensure	VERB
fbem-31083	115	20	long	long	ADJ
fbem-31083	115	21	-	-	PUNCT
fbem-31083	115	22	term	term	NOUN
fbem-31083	115	23	sustainability	sustainability	NOUN
fbem-31083	115	24	.	.	PUNCT
fbem-31083	116	1	3	3	X
fbem-31083	116	2	.	.	X
fbem-31083	116	3	conceptual	conceptual	ADJ
fbem-31083	116	4	framework	framework	NOUN
fbem-31083	116	5	the	the	DET
fbem-31083	116	6	study	study	NOUN
fbem-31083	116	7	is	be	AUX
fbem-31083	116	8	anchored	anchor	VERB
fbem-31083	116	9	on	on	ADP
fbem-31083	116	10	the	the	DET
fbem-31083	116	11	agency	agency	NOUN
fbem-31083	116	12	theory	theory	NOUN
fbem-31083	116	13	as	as	ADP
fbem-31083	116	14	a	a	DET
fbem-31083	116	15	framework	framework	NOUN
fbem-31083	116	16	that	that	PRON
fbem-31083	116	17	seeks	seek	VERB
fbem-31083	116	18	to	to	PART
fbem-31083	116	19	explain	explain	VERB
fbem-31083	116	20	the	the	DET
fbem-31083	116	21	relationship	relationship	NOUN
fbem-31083	116	22	between	between	ADP
fbem-31083	116	23	principals	principal	NOUN
fbem-31083	116	24	and	and	CCONJ
fbem-31083	116	25	agents	agent	NOUN
fbem-31083	116	26	,	,	PUNCT
fbem-31083	116	27	particularly	particularly	ADV
fbem-31083	116	28	in	in	ADP
fbem-31083	116	29	business	business	NOUN
fbem-31083	116	30	contexts	contexts	NOUN
fbem-31083	116	31	.	.	PUNCT
fbem-31083	117	1	the	the	DET
fbem-31083	117	2	principal	principal	NOUN
fbem-31083	117	3	is	be	AUX
fbem-31083	117	4	the	the	DET
fbem-31083	117	5	party	party	NOUN
fbem-31083	117	6	that	that	PRON
fbem-31083	117	7	delegates	delegate	VERB
fbem-31083	117	8	authority	authority	VERB
fbem-31083	117	9	,	,	PUNCT
fbem-31083	117	10	while	while	SCONJ
fbem-31083	117	11	the	the	DET
fbem-31083	117	12	agent	agent	NOUN
fbem-31083	117	13	is	be	AUX
fbem-31083	117	14	entrusted	entrust	VERB
fbem-31083	117	15	with	with	ADP
fbem-31083	117	16	acting	act	VERB
fbem-31083	117	17	on	on	ADP
fbem-31083	117	18	the	the	DET
fbem-31083	117	19	principal	principal	NOUN
fbem-31083	117	20	's	's	PART
fbem-31083	117	21	behalf	behalf	NOUN
fbem-31083	117	22	.	.	PUNCT
fbem-31083	118	1	in	in	ADP
fbem-31083	118	2	this	this	DET
fbem-31083	118	3	model	model	NOUN
fbem-31083	118	4	,	,	PUNCT
fbem-31083	118	5	the	the	DET
fbem-31083	118	6	agent	agent	NOUN
fbem-31083	118	7	is	be	AUX
fbem-31083	118	8	expected	expect	VERB
fbem-31083	118	9	to	to	PART
fbem-31083	118	10	prioritize	prioritize	VERB
fbem-31083	118	11	the	the	DET
fbem-31083	118	12	principal	principal	NOUN
fbem-31083	118	13	’s	’s	PART
fbem-31083	118	14	interests	interest	NOUN
fbem-31083	118	15	over	over	ADP
fbem-31083	118	16	personal	personal	ADJ
fbem-31083	118	17	gain	gain	NOUN
fbem-31083	118	18	(	(	PUNCT
fbem-31083	118	19	the	the	DET
fbem-31083	118	20	investopedia	investopedia	PROPN
fbem-31083	118	21	team	team	NOUN
fbem-31083	118	22	,	,	PUNCT
fbem-31083	118	23	2024	2024	NUM
fbem-31083	118	24	)	)	PUNCT
fbem-31083	118	25	.	.	PUNCT
fbem-31083	119	1	in	in	ADP
fbem-31083	119	2	a	a	DET
fbem-31083	119	3	business	business	NOUN
fbem-31083	119	4	setting	setting	NOUN
fbem-31083	119	5	,	,	PUNCT
fbem-31083	119	6	the	the	DET
fbem-31083	119	7	principal	principal	NOUN
fbem-31083	119	8	is	be	AUX
fbem-31083	119	9	typically	typically	ADV
fbem-31083	119	10	the	the	DET
fbem-31083	119	11	shareholder	shareholder	NOUN
fbem-31083	119	12	,	,	PUNCT
fbem-31083	119	13	and	and	CCONJ
fbem-31083	119	14	the	the	DET
fbem-31083	119	15	agent	agent	NOUN
fbem-31083	119	16	is	be	AUX
fbem-31083	119	17	the	the	DET
fbem-31083	119	18	company	company	NOUN
fbem-31083	119	19	’s	’s	PART
fbem-31083	119	20	executive	executive	NOUN
fbem-31083	119	21	.	.	PUNCT
fbem-31083	120	1	the	the	DET
fbem-31083	120	2	theory	theory	NOUN
fbem-31083	120	3	suggests	suggest	VERB
fbem-31083	120	4	that	that	SCONJ
fbem-31083	120	5	if	if	SCONJ
fbem-31083	120	6	the	the	DET
fbem-31083	120	7	executive	executive	NOUN
fbem-31083	120	8	acts	act	VERB
fbem-31083	120	9	in	in	ADP
fbem-31083	120	10	a	a	DET
fbem-31083	120	11	way	way	NOUN
fbem-31083	120	12	that	that	PRON
fbem-31083	120	13	negatively	negatively	ADV
fbem-31083	120	14	impacts	impact	VERB
fbem-31083	120	15	the	the	DET
fbem-31083	120	16	shareholder	shareholder	NOUN
fbem-31083	120	17	’s	’s	PART
fbem-31083	120	18	interests	interest	NOUN
fbem-31083	120	19	—	—	PUNCT
fbem-31083	120	20	such	such	ADJ
fbem-31083	120	21	as	as	ADP
fbem-31083	120	22	diminishing	diminish	VERB
fbem-31083	120	23	stock	stock	NOUN
fbem-31083	120	24	value	value	NOUN
fbem-31083	120	25	—	—	PUNCT
fbem-31083	120	26	a	a	DET
fbem-31083	120	27	conflict	conflict	NOUN
fbem-31083	120	28	arises	arise	VERB
fbem-31083	120	29	,	,	PUNCT
fbem-31083	120	30	leading	lead	VERB
fbem-31083	120	31	to	to	ADP
fbem-31083	120	32	a	a	DET
fbem-31083	120	33	poor	poor	ADJ
fbem-31083	120	34	relationship	relationship	NOUN
fbem-31083	120	35	.	.	PUNCT
fbem-31083	121	1	conversely	conversely	ADV
fbem-31083	121	2	,	,	PUNCT
fbem-31083	121	3	when	when	SCONJ
fbem-31083	121	4	the	the	DET
fbem-31083	121	5	executive	executive	NOUN
fbem-31083	121	6	’s	’s	PART
fbem-31083	121	7	actions	action	NOUN
fbem-31083	121	8	increase	increase	VERB
fbem-31083	121	9	the	the	DET
fbem-31083	121	10	shareholder	shareholder	NOUN
fbem-31083	121	11	's	's	PART
fbem-31083	121	12	wealth	wealth	NOUN
fbem-31083	121	13	,	,	PUNCT
fbem-31083	121	14	a	a	DET
fbem-31083	121	15	positive	positive	ADJ
fbem-31083	121	16	relationship	relationship	NOUN
fbem-31083	121	17	is	be	AUX
fbem-31083	121	18	fostered	foster	VERB
fbem-31083	121	19	.	.	PUNCT
fbem-31083	122	1	in	in	ADP
fbem-31083	122	2	the	the	DET
fbem-31083	122	3	context	context	NOUN
fbem-31083	122	4	of	of	ADP
fbem-31083	122	5	cooperatives	cooperative	NOUN
fbem-31083	122	6	,	,	PUNCT
fbem-31083	122	7	bakar	bakar	PROPN
fbem-31083	122	8	et	et	PROPN
fbem-31083	122	9	al	al	PROPN
fbem-31083	122	10	.	.	PROPN
fbem-31083	122	11	(	(	PUNCT
fbem-31083	122	12	2020	2020	NUM
fbem-31083	122	13	)	)	PUNCT
fbem-31083	122	14	highlight	highlight	VERB
fbem-31083	122	15	the	the	DET
fbem-31083	122	16	significance	significance	NOUN
fbem-31083	122	17	of	of	ADP
fbem-31083	122	18	managing	manage	VERB
fbem-31083	122	19	internal	internal	ADJ
fbem-31083	122	20	controls	control	NOUN
fbem-31083	122	21	effectively	effectively	ADV
fbem-31083	122	22	to	to	PART
fbem-31083	122	23	enhance	enhance	VERB
fbem-31083	122	24	the	the	DET
fbem-31083	122	25	cooperative	cooperative	NOUN
fbem-31083	122	26	’s	’s	PART
fbem-31083	122	27	performance	performance	NOUN
fbem-31083	122	28	in	in	ADP
fbem-31083	122	29	risk	risk	NOUN
fbem-31083	122	30	management	management	NOUN
fbem-31083	122	31	,	,	PUNCT
fbem-31083	122	32	which	which	PRON
fbem-31083	122	33	aligns	align	VERB
fbem-31083	122	34	with	with	ADP
fbem-31083	122	35	agency	agency	NOUN
fbem-31083	122	36	theory	theory	NOUN
fbem-31083	122	37	.	.	PUNCT
fbem-31083	123	1	this	this	DET
fbem-31083	123	2	concept	concept	NOUN
fbem-31083	123	3	rests	rest	VERB
fbem-31083	123	4	on	on	ADP
fbem-31083	123	5	the	the	DET
fbem-31083	123	6	notion	notion	NOUN
fbem-31083	123	7	that	that	SCONJ
fbem-31083	123	8	the	the	DET
fbem-31083	123	9	board	board	NOUN
fbem-31083	123	10	of	of	ADP
fbem-31083	123	11	directors	director	NOUN
fbem-31083	123	12	(	(	PUNCT
fbem-31083	123	13	bod	bod	PROPN
fbem-31083	123	14	)	)	PUNCT
fbem-31083	123	15	and	and	CCONJ
fbem-31083	123	16	the	the	DET
fbem-31083	123	17	audit	audit	NOUN
fbem-31083	123	18	committee	committee	NOUN
fbem-31083	123	19	have	have	AUX
fbem-31083	123	20	the	the	DET
fbem-31083	123	21	responsibility	responsibility	NOUN
fbem-31083	123	22	to	to	PART
fbem-31083	123	23	ensure	ensure	VERB
fbem-31083	123	24	vigorous	vigorous	ADJ
fbem-31083	123	25	internal	internal	ADJ
fbem-31083	123	26	controls	control	NOUN
fbem-31083	123	27	are	be	AUX
fbem-31083	123	28	in	in	ADP
fbem-31083	123	29	place	place	NOUN
fbem-31083	123	30	.	.	PUNCT
fbem-31083	124	1	in	in	ADP
fbem-31083	124	2	the	the	DET
fbem-31083	124	3	study	study	NOUN
fbem-31083	124	4	,	,	PUNCT
fbem-31083	124	5	agency	agency	NOUN
fbem-31083	124	6	theory	theory	NOUN
fbem-31083	124	7	is	be	AUX
fbem-31083	124	8	applied	apply	VERB
fbem-31083	124	9	with	with	ADP
fbem-31083	124	10	the	the	DET
fbem-31083	124	11	general	general	ADJ
fbem-31083	124	12	assembly	assembly	NOUN
fbem-31083	124	13	acting	act	VERB
fbem-31083	124	14	as	as	ADP
fbem-31083	124	15	the	the	DET
fbem-31083	124	16	principal	principal	NOUN
fbem-31083	124	17	,	,	PUNCT
fbem-31083	124	18	and	and	CCONJ
fbem-31083	124	19	the	the	DET
fbem-31083	124	20	board	board	NOUN
fbem-31083	124	21	of	of	ADP
fbem-31083	124	22	directors	director	NOUN
fbem-31083	124	23	,	,	PUNCT
fbem-31083	124	24	audit	audit	NOUN
fbem-31083	124	25	committee	committee	NOUN
fbem-31083	124	26	,	,	PUNCT
fbem-31083	124	27	and	and	CCONJ
fbem-31083	124	28	general	general	ADJ
fbem-31083	124	29	manager	manager	NOUN
fbem-31083	124	30	serving	serve	VERB
fbem-31083	124	31	as	as	ADP
fbem-31083	124	32	the	the	DET
fbem-31083	124	33	agents	agent	NOUN
fbem-31083	124	34	.	.	PUNCT
fbem-31083	125	1	the	the	DET
fbem-31083	125	2	board	board	NOUN
fbem-31083	125	3	and	and	CCONJ
fbem-31083	125	4	audit	audit	NOUN
fbem-31083	125	5	committee	committee	NOUN
fbem-31083	125	6	are	be	AUX
fbem-31083	125	7	elected	elect	VERB
fbem-31083	125	8	by	by	ADP
fbem-31083	125	9	the	the	DET
fbem-31083	125	10	general	general	ADJ
fbem-31083	125	11	assembly	assembly	NOUN
fbem-31083	125	12	,	,	PUNCT
fbem-31083	125	13	while	while	SCONJ
fbem-31083	125	14	the	the	DET
fbem-31083	125	15	general	general	ADJ
fbem-31083	125	16	manager	manager	NOUN
fbem-31083	125	17	,	,	PUNCT
fbem-31083	125	18	though	though	SCONJ
fbem-31083	125	19	not	not	PART
fbem-31083	125	20	directly	directly	ADV
fbem-31083	125	21	elected	elect	VERB
fbem-31083	125	22	by	by	ADP
fbem-31083	125	23	the	the	DET
fbem-31083	125	24	assembly	assembly	NOUN
fbem-31083	125	25	,	,	PUNCT
fbem-31083	125	26	holds	hold	VERB
fbem-31083	125	27	the	the	DET
fbem-31083	125	28	highest	high	ADJ
fbem-31083	125	29	managerial	managerial	ADJ
fbem-31083	125	30	position	position	NOUN
fbem-31083	125	31	in	in	ADP
fbem-31083	125	32	the	the	DET
fbem-31083	125	33	cooperative	cooperative	NOUN
fbem-31083	125	34	's	's	PART
fbem-31083	125	35	structure	structure	NOUN
fbem-31083	125	36	.	.	PUNCT
fbem-31083	126	1	these	these	DET
fbem-31083	126	2	groups	group	NOUN
fbem-31083	126	3	are	be	AUX
fbem-31083	126	4	critical	critical	ADJ
fbem-31083	126	5	in	in	ADP
fbem-31083	126	6	the	the	DET
fbem-31083	126	7	cooperative	cooperative	NOUN
fbem-31083	126	8	’s	’s	PART
fbem-31083	126	9	operations	operation	NOUN
fbem-31083	126	10	.	.	PUNCT
fbem-31083	127	1	according	accord	VERB
fbem-31083	127	2	to	to	ADP
fbem-31083	127	3	agency	agency	NOUN
fbem-31083	127	4	theory	theory	NOUN
fbem-31083	127	5	,	,	PUNCT
fbem-31083	127	6	these	these	DET
fbem-31083	127	7	agents	agent	NOUN
fbem-31083	127	8	must	must	AUX
fbem-31083	127	9	act	act	VERB
fbem-31083	127	10	in	in	ADP
fbem-31083	127	11	the	the	DET
fbem-31083	127	12	best	good	ADJ
fbem-31083	127	13	interests	interest	NOUN
fbem-31083	127	14	of	of	ADP
fbem-31083	127	15	the	the	DET
fbem-31083	127	16	principal	principal	NOUN
fbem-31083	127	17	,	,	PUNCT
fbem-31083	127	18	which	which	PRON
fbem-31083	127	19	includes	include	VERB
fbem-31083	127	20	ensuring	ensure	VERB
fbem-31083	127	21	effective	effective	ADJ
fbem-31083	127	22	risk	risk	NOUN
fbem-31083	127	23	management	management	NOUN
fbem-31083	127	24	practices	practice	NOUN
fbem-31083	127	25	that	that	PRON
fbem-31083	127	26	prevent	prevent	VERB
fbem-31083	127	27	adverse	adverse	ADJ
fbem-31083	127	28	financial	financial	ADJ
fbem-31083	127	29	consequences	consequence	NOUN
fbem-31083	127	30	for	for	ADP
fbem-31083	127	31	the	the	DET
fbem-31083	127	32	cooperative	cooperative	NOUN
fbem-31083	127	33	.	.	PUNCT
fbem-31083	128	1	moreover	moreover	ADV
fbem-31083	128	2	,	,	PUNCT
fbem-31083	128	3	this	this	DET
fbem-31083	128	4	study	study	NOUN
fbem-31083	128	5	is	be	AUX
fbem-31083	128	6	also	also	ADV
fbem-31083	128	7	based	base	VERB
fbem-31083	128	8	on	on	ADP
fbem-31083	128	9	the	the	DET
fbem-31083	128	10	iso	iso	NOUN
fbem-31083	128	11	31000	31000	NUM
fbem-31083	128	12	:	:	PUNCT
fbem-31083	128	13	risk	risk	NOUN
fbem-31083	128	14	management	management	NOUN
fbem-31083	128	15	principles	principle	NOUN
fbem-31083	128	16	and	and	CCONJ
fbem-31083	128	17	guidelines	guideline	NOUN
fbem-31083	128	18	for	for	ADP
fbem-31083	128	19	implementation	implementation	NOUN
fbem-31083	128	20	,	,	PUNCT
fbem-31083	128	21	which	which	PRON
fbem-31083	128	22	outlines	outline	VERB
fbem-31083	128	23	a	a	DET
fbem-31083	128	24	systematic	systematic	ADJ
fbem-31083	128	25	process	process	NOUN
fbem-31083	128	26	for	for	ADP
fbem-31083	128	27	managing	manage	VERB
fbem-31083	128	28	risks	risk	NOUN
fbem-31083	128	29	which	which	PRON
fbem-31083	128	30	is	be	AUX
fbem-31083	128	31	not	not	PART
fbem-31083	128	32	limited	limit	VERB
fbem-31083	128	33	to	to	ADP
fbem-31083	128	34	a	a	DET
fbem-31083	128	35	specific	specific	ADJ
fbem-31083	128	36	sector	sector	NOUN
fbem-31083	128	37	and	and	CCONJ
fbem-31083	128	38	can	can	AUX
fbem-31083	128	39	be	be	AUX
fbem-31083	128	40	applied	apply	VERB
fbem-31083	128	41	universally	universally	ADV
fbem-31083	128	42	across	across	ADP
fbem-31083	128	43	various	various	ADJ
fbem-31083	128	44	types	type	NOUN
fbem-31083	128	45	of	of	ADP
fbem-31083	128	46	organizations	organization	NOUN
fbem-31083	128	47	and	and	CCONJ
fbem-31083	128	48	contexts	contexts	NOUN
fbem-31083	128	49	(	(	PUNCT
fbem-31083	128	50	international	international	ADJ
fbem-31083	128	51	organization	organization	NOUN
fbem-31083	128	52	for	for	ADP
fbem-31083	128	53	standardization	standardization	NOUN
fbem-31083	128	54	,	,	PUNCT
fbem-31083	128	55	2018	2018	NUM
fbem-31083	128	56	)	)	PUNCT
fbem-31083	128	57	.	.	PUNCT
fbem-31083	129	1	the	the	DET
fbem-31083	129	2	iso	iso	PROPN
fbem-31083	129	3	risk	risk	NOUN
fbem-31083	129	4	management	management	NOUN
fbem-31083	129	5	framework	framework	NOUN
fbem-31083	129	6	is	be	AUX
fbem-31083	129	7	used	use	VERB
fbem-31083	129	8	to	to	PART
fbem-31083	129	9	assess	assess	VERB
fbem-31083	129	10	the	the	DET
fbem-31083	129	11	risk	risk	NOUN
fbem-31083	129	12	exposure	exposure	NOUN
fbem-31083	129	13	of	of	ADP
fbem-31083	129	14	the	the	DET
fbem-31083	129	15	participating	participate	VERB
fbem-31083	129	16	large	large	ADJ
fbem-31083	129	17	cooperative	cooperative	NOUN
fbem-31083	129	18	.	.	PUNCT
fbem-31083	130	1	by	by	ADP
fbem-31083	130	2	identifying	identify	VERB
fbem-31083	130	3	and	and	CCONJ
fbem-31083	130	4	analyzing	analyze	VERB
fbem-31083	130	5	potential	potential	ADJ
fbem-31083	130	6	risks	risk	NOUN
fbem-31083	130	7	within	within	ADP
fbem-31083	130	8	the	the	DET
fbem-31083	130	9	cooperative	cooperative	NOUN
fbem-31083	130	10	,	,	PUNCT
fbem-31083	130	11	the	the	DET
fbem-31083	130	12	goal	goal	NOUN
fbem-31083	130	13	is	be	AUX
fbem-31083	130	14	to	to	PART
fbem-31083	130	15	develop	develop	VERB
fbem-31083	130	16	a	a	DET
fbem-31083	130	17	targeted	target	VERB
fbem-31083	130	18	risk	risk	NOUN
fbem-31083	130	19	management	management	NOUN
fbem-31083	130	20	program	program	NOUN
fbem-31083	130	21	that	that	PRON
fbem-31083	130	22	outlines	outline	VERB
fbem-31083	130	23	the	the	DET
fbem-31083	130	24	best	good	ADJ
fbem-31083	130	25	possible	possible	ADJ
fbem-31083	130	26	risk	risk	NOUN
fbem-31083	130	27	response	response	NOUN
fbem-31083	130	28	and	and	CCONJ
fbem-31083	130	29	treatment	treatment	NOUN
fbem-31083	130	30	strategies	strategy	NOUN
fbem-31083	130	31	.	.	PUNCT
fbem-31083	131	1	the	the	DET
fbem-31083	131	2	conceptual	conceptual	ADJ
fbem-31083	131	3	framework	framework	NOUN
fbem-31083	131	4	presented	present	VERB
fbem-31083	131	5	in	in	ADP
fbem-31083	131	6	figure	figure	NOUN
fbem-31083	131	7	1	1	NUM
fbem-31083	131	8	illustrates	illustrate	VERB
fbem-31083	131	9	the	the	DET
fbem-31083	131	10	integration	integration	NOUN
fbem-31083	131	11	of	of	ADP
fbem-31083	131	12	these	these	DET
fbem-31083	131	13	elements	element	NOUN
fbem-31083	131	14	,	,	PUNCT
fbem-31083	131	15	guiding	guide	VERB
fbem-31083	131	16	the	the	DET
fbem-31083	131	17	risk	risk	NOUN
fbem-31083	131	18	management	management	NOUN
fbem-31083	131	19	process	process	NOUN
fbem-31083	131	20	and	and	CCONJ
fbem-31083	131	21	helping	help	VERB
fbem-31083	131	22	to	to	PART
fbem-31083	131	23	establish	establish	VERB
fbem-31083	131	24	a	a	DET
fbem-31083	131	25	comprehensive	comprehensive	ADJ
fbem-31083	131	26	risk	risk	NOUN
fbem-31083	131	27	management	management	NOUN
fbem-31083	131	28	plan	plan	NOUN
fbem-31083	131	29	for	for	ADP
fbem-31083	131	30	the	the	DET
fbem-31083	131	31	cooperative	cooperative	NOUN
fbem-31083	131	32	.	.	PUNCT
fbem-31083	132	1	the	the	DET
fbem-31083	132	2	primary	primary	ADJ
fbem-31083	132	3	purpose	purpose	NOUN
fbem-31083	132	4	of	of	ADP
fbem-31083	132	5	defining	define	VERB
fbem-31083	132	6	scope	scope	NOUN
fbem-31083	132	7	,	,	PUNCT
fbem-31083	132	8	context	context	NOUN
fbem-31083	132	9	,	,	PUNCT
fbem-31083	132	10	and	and	CCONJ
fbem-31083	132	11	criteria	criterion	NOUN
fbem-31083	132	12	in	in	ADP
fbem-31083	132	13	the	the	DET
fbem-31083	132	14	risk	risk	NOUN
fbem-31083	132	15	management	management	NOUN
fbem-31083	132	16	process	process	NOUN
fbem-31083	132	17	is	be	AUX
fbem-31083	132	18	to	to	PART
fbem-31083	132	19	tailor	tailor	VERB
fbem-31083	132	20	it	it	PRON
fbem-31083	132	21	to	to	ADP
fbem-31083	132	22	the	the	DET
fbem-31083	132	23	specific	specific	ADJ
fbem-31083	132	24	needs	need	NOUN
fbem-31083	132	25	of	of	ADP
fbem-31083	132	26	the	the	DET
fbem-31083	132	27	organization	organization	NOUN
fbem-31083	132	28	,	,	PUNCT
fbem-31083	132	29	ensuring	ensure	VERB
fbem-31083	132	30	a	a	DET
fbem-31083	132	31	focused	focused	ADJ
fbem-31083	132	32	and	and	CCONJ
fbem-31083	132	33	efficient	efficient	ADJ
fbem-31083	132	34	approach	approach	NOUN
fbem-31083	132	35	to	to	ADP
fbem-31083	132	36	risk	risk	NOUN
fbem-31083	132	37	assessment	assessment	NOUN
fbem-31083	132	38	and	and	CCONJ
fbem-31083	132	39	treatment	treatment	NOUN
fbem-31083	132	40	.	.	PUNCT
fbem-31083	133	1	once	once	SCONJ
fbem-31083	133	2	the	the	DET
fbem-31083	133	3	scope	scope	NOUN
fbem-31083	133	4	has	have	AUX
fbem-31083	133	5	been	be	AUX
fbem-31083	133	6	defined	define	VERB
fbem-31083	133	7	,	,	PUNCT
fbem-31083	133	8	the	the	DET
fbem-31083	133	9	next	next	ADJ
fbem-31083	133	10	step	step	NOUN
fbem-31083	133	11	is	be	AUX
fbem-31083	133	12	risk	risk	NOUN
fbem-31083	133	13	assessment	assessment	NOUN
fbem-31083	133	14	,	,	PUNCT
fbem-31083	133	15	which	which	PRON
fbem-31083	133	16	encompasses	encompass	VERB
fbem-31083	133	17	a	a	DET
fbem-31083	133	18	systematic	systematic	ADJ
fbem-31083	133	19	process	process	NOUN
fbem-31083	133	20	of	of	ADP
fbem-31083	133	21	identifying	identifying	NOUN
fbem-31083	133	22	,	,	PUNCT
fbem-31083	133	23	analyzing	analyzing	NOUN
fbem-31083	133	24	,	,	PUNCT
fbem-31083	133	25	and	and	CCONJ
fbem-31083	133	26	evaluating	evaluate	VERB
fbem-31083	133	27	risks	risk	NOUN
fbem-31083	133	28	.	.	PUNCT
fbem-31083	134	1	this	this	DET
fbem-31083	134	2	assessment	assessment	NOUN
fbem-31083	134	3	should	should	AUX
fbem-31083	134	4	be	be	AUX
fbem-31083	134	5	collaborative	collaborative	ADJ
fbem-31083	134	6	,	,	PUNCT
fbem-31083	134	7	iterative	iterative	NOUN
fbem-31083	134	8	,	,	PUNCT
fbem-31083	134	9	and	and	CCONJ
fbem-31083	134	10	based	base	VERB
fbem-31083	134	11	on	on	ADP
fbem-31083	134	12	the	the	DET
fbem-31083	134	13	best	good	ADJ
fbem-31083	134	14	available	available	ADJ
fbem-31083	134	15	information	information	NOUN
fbem-31083	134	16	,	,	PUNCT
fbem-31083	134	17	enriched	enrich	VERB
fbem-31083	134	18	by	by	ADP
fbem-31083	134	19	stakeholder	stakeholder	NOUN
fbem-31083	134	20	input	input	NOUN
fbem-31083	134	21	and	and	CCONJ
fbem-31083	134	22	additional	additional	ADJ
fbem-31083	134	23	investigation	investigation	NOUN
fbem-31083	134	24	when	when	SCONJ
fbem-31083	134	25	necessary	necessary	ADJ
fbem-31083	134	26	.	.	PUNCT
fbem-31083	135	1	80	80	NUM
fbem-31083	135	2	figure	figure	NOUN
fbem-31083	135	3	1	1	NUM
fbem-31083	135	4	.	.	PUNCT
fbem-31083	135	5	conceptual	conceptual	ADJ
fbem-31083	135	6	framework	framework	NOUN
fbem-31083	135	7	the	the	DET
fbem-31083	135	8	first	first	ADJ
fbem-31083	135	9	phase	phase	NOUN
fbem-31083	135	10	of	of	ADP
fbem-31083	135	11	the	the	DET
fbem-31083	135	12	risk	risk	NOUN
fbem-31083	135	13	assessment	assessment	NOUN
fbem-31083	135	14	process	process	NOUN
fbem-31083	135	15	is	be	AUX
fbem-31083	135	16	risk	risk	NOUN
fbem-31083	135	17	identification	identification	NOUN
fbem-31083	135	18	wherein	wherein	ADV
fbem-31083	135	19	during	during	ADP
fbem-31083	135	20	this	this	DET
fbem-31083	135	21	stage	stage	NOUN
fbem-31083	135	22	,	,	PUNCT
fbem-31083	135	23	the	the	DET
fbem-31083	135	24	cooperative	cooperative	NOUN
fbem-31083	135	25	's	's	PART
fbem-31083	135	26	financial	financial	ADJ
fbem-31083	135	27	data	datum	NOUN
fbem-31083	135	28	plays	play	VERB
fbem-31083	135	29	a	a	DET
fbem-31083	135	30	crucial	crucial	ADJ
fbem-31083	135	31	role	role	NOUN
fbem-31083	135	32	by	by	ADP
fbem-31083	135	33	reflecting	reflect	VERB
fbem-31083	135	34	the	the	DET
fbem-31083	135	35	financial	financial	ADJ
fbem-31083	135	36	health	health	NOUN
fbem-31083	135	37	of	of	ADP
fbem-31083	135	38	the	the	DET
fbem-31083	135	39	cooperative	cooperative	NOUN
fbem-31083	135	40	.	.	PUNCT
fbem-31083	136	1	tools	tool	NOUN
fbem-31083	136	2	like	like	ADP
fbem-31083	136	3	the	the	DET
fbem-31083	136	4	piso	piso	NOUN
fbem-31083	136	5	analysis	analysis	NOUN
fbem-31083	136	6	from	from	ADP
fbem-31083	136	7	the	the	DET
fbem-31083	136	8	cooperative	cooperative	ADJ
fbem-31083	136	9	development	development	NOUN
fbem-31083	136	10	authority	authority	PROPN
fbem-31083	136	11	(	(	PUNCT
fbem-31083	136	12	cda	cda	PROPN
fbem-31083	136	13	)	)	PUNCT
fbem-31083	136	14	,	,	PUNCT
fbem-31083	136	15	along	along	ADP
fbem-31083	136	16	with	with	ADP
fbem-31083	136	17	horizontal	horizontal	ADJ
fbem-31083	136	18	and	and	CCONJ
fbem-31083	136	19	vertical	vertical	ADJ
fbem-31083	136	20	financial	financial	ADJ
fbem-31083	136	21	analyses	analysis	NOUN
fbem-31083	136	22	,	,	PUNCT
fbem-31083	136	23	are	be	AUX
fbem-31083	136	24	instrumental	instrumental	ADJ
fbem-31083	136	25	in	in	ADP
fbem-31083	136	26	determining	determine	VERB
fbem-31083	136	27	the	the	DET
fbem-31083	136	28	cooperative	cooperative	NOUN
fbem-31083	136	29	’s	’s	PART
fbem-31083	136	30	risk	risk	NOUN
fbem-31083	136	31	exposure	exposure	NOUN
fbem-31083	136	32	.	.	PUNCT
fbem-31083	137	1	piso	piso	NOUN
fbem-31083	137	2	,	,	PUNCT
fbem-31083	137	3	which	which	PRON
fbem-31083	137	4	stands	stand	VERB
fbem-31083	137	5	for	for	ADP
fbem-31083	137	6	profitability	profitability	NOUN
fbem-31083	137	7	,	,	PUNCT
fbem-31083	137	8	institutional	institutional	ADJ
fbem-31083	137	9	strength	strength	NOUN
fbem-31083	137	10	,	,	PUNCT
fbem-31083	137	11	structure	structure	NOUN
fbem-31083	137	12	of	of	ADP
fbem-31083	137	13	assets	asset	NOUN
fbem-31083	137	14	,	,	PUNCT
fbem-31083	137	15	and	and	CCONJ
fbem-31083	137	16	operational	operational	ADJ
fbem-31083	137	17	strength	strength	NOUN
fbem-31083	137	18	,	,	PUNCT
fbem-31083	137	19	helps	help	VERB
fbem-31083	137	20	assess	assess	VERB
fbem-31083	137	21	the	the	DET
fbem-31083	137	22	cooperative	cooperative	NOUN
fbem-31083	137	23	’s	’s	PART
fbem-31083	137	24	financial	financial	ADJ
fbem-31083	137	25	performance	performance	NOUN
fbem-31083	137	26	.	.	PUNCT
fbem-31083	138	1	horizontal	horizontal	ADJ
fbem-31083	138	2	analysis	analysis	NOUN
fbem-31083	138	3	identifies	identify	VERB
fbem-31083	138	4	trends	trend	NOUN
fbem-31083	138	5	over	over	ADP
fbem-31083	138	6	multiple	multiple	ADJ
fbem-31083	138	7	accounting	accounting	NOUN
fbem-31083	138	8	periods	period	NOUN
fbem-31083	138	9	,	,	PUNCT
fbem-31083	138	10	while	while	SCONJ
fbem-31083	138	11	vertical	vertical	ADJ
fbem-31083	138	12	analysis	analysis	NOUN
fbem-31083	138	13	(	(	PUNCT
fbem-31083	138	14	common	common	ADJ
fbem-31083	138	15	-	-	PUNCT
fbem-31083	138	16	size	size	NOUN
fbem-31083	138	17	analysis	analysis	NOUN
fbem-31083	138	18	)	)	PUNCT
fbem-31083	138	19	shows	show	VERB
fbem-31083	138	20	each	each	DET
fbem-31083	138	21	financial	financial	ADJ
fbem-31083	138	22	statement	statement	NOUN
fbem-31083	138	23	item	item	NOUN
fbem-31083	138	24	as	as	ADP
fbem-31083	138	25	a	a	DET
fbem-31083	138	26	percentage	percentage	NOUN
fbem-31083	138	27	of	of	ADP
fbem-31083	138	28	a	a	DET
fbem-31083	138	29	base	base	ADJ
fbem-31083	138	30	figure	figure	NOUN
fbem-31083	138	31	within	within	ADP
fbem-31083	138	32	the	the	DET
fbem-31083	138	33	statement	statement	NOUN
fbem-31083	138	34	.	.	PUNCT
fbem-31083	139	1	next	next	ADJ
fbem-31083	139	2	is	be	AUX
fbem-31083	139	3	risk	risk	NOUN
fbem-31083	139	4	analysis	analysis	NOUN
fbem-31083	139	5	,	,	PUNCT
fbem-31083	139	6	which	which	PRON
fbem-31083	139	7	focuses	focus	VERB
fbem-31083	139	8	on	on	ADP
fbem-31083	139	9	understanding	understand	VERB
fbem-31083	139	10	the	the	DET
fbem-31083	139	11	nature	nature	NOUN
fbem-31083	139	12	of	of	ADP
fbem-31083	139	13	risks	risk	NOUN
fbem-31083	139	14	and	and	CCONJ
fbem-31083	139	15	their	their	PRON
fbem-31083	139	16	characteristics	characteristic	NOUN
fbem-31083	139	17	,	,	PUNCT
fbem-31083	139	18	including	include	VERB
fbem-31083	139	19	their	their	PRON
fbem-31083	139	20	potential	potential	ADJ
fbem-31083	139	21	impact	impact	NOUN
fbem-31083	139	22	.	.	PUNCT
fbem-31083	140	1	this	this	DET
fbem-31083	140	2	step	step	NOUN
fbem-31083	140	3	involves	involve	VERB
fbem-31083	140	4	a	a	DET
fbem-31083	140	5	thorough	thorough	ADJ
fbem-31083	140	6	examination	examination	NOUN
fbem-31083	140	7	of	of	ADP
fbem-31083	140	8	the	the	DET
fbem-31083	140	9	uncertainties	uncertainty	NOUN
fbem-31083	140	10	,	,	PUNCT
fbem-31083	140	11	sources	source	NOUN
fbem-31083	140	12	of	of	ADP
fbem-31083	140	13	risk	risk	NOUN
fbem-31083	140	14	,	,	PUNCT
fbem-31083	140	15	possible	possible	ADJ
fbem-31083	140	16	consequences	consequence	NOUN
fbem-31083	140	17	,	,	PUNCT
fbem-31083	140	18	likelihood	likelihood	NOUN
fbem-31083	140	19	,	,	PUNCT
fbem-31083	140	20	and	and	CCONJ
fbem-31083	140	21	control	control	NOUN
fbem-31083	140	22	measures	measure	NOUN
fbem-31083	140	23	in	in	ADP
fbem-31083	140	24	place	place	NOUN
fbem-31083	140	25	.	.	PUNCT
fbem-31083	141	1	further	far	ADV
fbem-31083	141	2	,	,	PUNCT
fbem-31083	141	3	in	in	ADP
fbem-31083	141	4	this	this	DET
fbem-31083	141	5	phase	phase	NOUN
fbem-31083	141	6	,	,	PUNCT
fbem-31083	141	7	a	a	DET
fbem-31083	141	8	risk	risk	NOUN
fbem-31083	141	9	matrix	matrix	NOUN
fbem-31083	141	10	,	,	PUNCT
fbem-31083	141	11	which	which	PRON
fbem-31083	141	12	is	be	AUX
fbem-31083	141	13	a	a	DET
fbem-31083	141	14	four	four	NUM
fbem-31083	141	15	-	-	PUNCT
fbem-31083	141	16	by	by	ADP
fbem-31083	141	17	-	-	PUNCT
fbem-31083	141	18	four	four	NUM
fbem-31083	141	19	matrix	matrix	NOUN
fbem-31083	141	20	,	,	PUNCT
fbem-31083	141	21	is	be	AUX
fbem-31083	141	22	applied	apply	VERB
fbem-31083	141	23	to	to	PART
fbem-31083	141	24	assess	assess	VERB
fbem-31083	141	25	the	the	DET
fbem-31083	141	26	likelihood	likelihood	NOUN
fbem-31083	141	27	of	of	ADP
fbem-31083	141	28	different	different	ADJ
fbem-31083	141	29	risks	risk	NOUN
fbem-31083	141	30	.	.	PUNCT
fbem-31083	142	1	the	the	DET
fbem-31083	142	2	final	final	ADJ
fbem-31083	142	3	phase	phase	NOUN
fbem-31083	142	4	of	of	ADP
fbem-31083	142	5	risk	risk	NOUN
fbem-31083	142	6	assessment	assessment	NOUN
fbem-31083	142	7	is	be	AUX
fbem-31083	142	8	risk	risk	NOUN
fbem-31083	142	9	evaluation	evaluation	NOUN
fbem-31083	142	10	,	,	PUNCT
fbem-31083	142	11	where	where	SCONJ
fbem-31083	142	12	the	the	DET
fbem-31083	142	13	results	result	NOUN
fbem-31083	142	14	of	of	ADP
fbem-31083	142	15	the	the	DET
fbem-31083	142	16	risk	risk	NOUN
fbem-31083	142	17	analysis	analysis	NOUN
fbem-31083	142	18	are	be	AUX
fbem-31083	142	19	compared	compare	VERB
fbem-31083	142	20	against	against	ADP
fbem-31083	142	21	predefined	predefine	VERB
fbem-31083	142	22	criteria	criterion	NOUN
fbem-31083	142	23	to	to	PART
fbem-31083	142	24	determine	determine	VERB
fbem-31083	142	25	if	if	SCONJ
fbem-31083	142	26	additional	additional	ADJ
fbem-31083	142	27	actions	action	NOUN
fbem-31083	142	28	are	be	AUX
fbem-31083	142	29	necessary	necessary	ADJ
fbem-31083	142	30	.	.	PUNCT
fbem-31083	143	1	this	this	DET
fbem-31083	143	2	step	step	NOUN
fbem-31083	143	3	helps	help	VERB
fbem-31083	143	4	guide	guide	VERB
fbem-31083	143	5	decision	decision	NOUN
fbem-31083	143	6	-	-	PUNCT
fbem-31083	143	7	making	making	NOUN
fbem-31083	143	8	by	by	ADP
fbem-31083	143	9	identifying	identify	VERB
fbem-31083	143	10	where	where	SCONJ
fbem-31083	143	11	further	further	ADJ
fbem-31083	143	12	intervention	intervention	NOUN
fbem-31083	143	13	is	be	AUX
fbem-31083	143	14	required	require	VERB
fbem-31083	143	15	.	.	PUNCT
fbem-31083	144	1	once	once	SCONJ
fbem-31083	144	2	risk	risk	NOUN
fbem-31083	144	3	assessment	assessment	NOUN
fbem-31083	144	4	is	be	AUX
fbem-31083	144	5	completed	complete	VERB
fbem-31083	144	6	,	,	PUNCT
fbem-31083	144	7	the	the	DET
fbem-31083	144	8	focus	focus	NOUN
fbem-31083	144	9	shifts	shift	NOUN
fbem-31083	144	10	to	to	PART
fbem-31083	144	11	risk	risk	VERB
fbem-31083	144	12	treatment	treatment	NOUN
fbem-31083	144	13	process	process	NOUN
fbem-31083	144	14	that	that	PRON
fbem-31083	144	15	includes	include	VERB
fbem-31083	144	16	formulating	formulate	VERB
fbem-31083	144	17	and	and	CCONJ
fbem-31083	144	18	selecting	select	VERB
fbem-31083	144	19	treatment	treatment	NOUN
fbem-31083	144	20	options	option	NOUN
fbem-31083	144	21	,	,	PUNCT
fbem-31083	144	22	implementing	implement	VERB
fbem-31083	144	23	them	they	PRON
fbem-31083	144	24	,	,	PUNCT
fbem-31083	144	25	assessing	assess	VERB
fbem-31083	144	26	their	their	PRON
fbem-31083	144	27	effectiveness	effectiveness	NOUN
fbem-31083	144	28	,	,	PUNCT
fbem-31083	144	29	and	and	CCONJ
fbem-31083	144	30	deciding	decide	VERB
fbem-31083	144	31	whether	whether	SCONJ
fbem-31083	144	32	the	the	DET
fbem-31083	144	33	residual	residual	ADJ
fbem-31083	144	34	risk	risk	NOUN
fbem-31083	144	35	is	be	AUX
fbem-31083	144	36	acceptable	acceptable	ADJ
fbem-31083	144	37	.	.	PUNCT
fbem-31083	145	1	if	if	SCONJ
fbem-31083	145	2	the	the	DET
fbem-31083	145	3	remaining	remain	VERB
fbem-31083	145	4	risk	risk	NOUN
fbem-31083	145	5	is	be	AUX
fbem-31083	145	6	deemed	deem	VERB
fbem-31083	145	7	unacceptable	unacceptable	ADJ
fbem-31083	145	8	,	,	PUNCT
fbem-31083	145	9	further	further	ADJ
fbem-31083	145	10	action	action	NOUN
fbem-31083	145	11	is	be	AUX
fbem-31083	145	12	taken	take	VERB
fbem-31083	145	13	.	.	PUNCT
fbem-31083	146	1	the	the	DET
fbem-31083	146	2	goal	goal	NOUN
fbem-31083	146	3	of	of	ADP
fbem-31083	146	4	risk	risk	NOUN
fbem-31083	146	5	treatment	treatment	NOUN
fbem-31083	146	6	in	in	ADP
fbem-31083	146	7	this	this	DET
fbem-31083	146	8	study	study	NOUN
fbem-31083	146	9	is	be	AUX
fbem-31083	146	10	to	to	PART
fbem-31083	146	11	develop	develop	VERB
fbem-31083	146	12	a	a	DET
fbem-31083	146	13	responsive	responsive	ADJ
fbem-31083	146	14	risk	risk	NOUN
fbem-31083	146	15	management	management	NOUN
fbem-31083	146	16	activity	activity	NOUN
fbem-31083	146	17	that	that	PRON
fbem-31083	146	18	will	will	AUX
fbem-31083	146	19	provide	provide	VERB
fbem-31083	146	20	guidance	guidance	NOUN
fbem-31083	146	21	to	to	ADP
fbem-31083	146	22	top	top	ADJ
fbem-31083	146	23	management	management	NOUN
fbem-31083	146	24	and	and	CCONJ
fbem-31083	146	25	the	the	DET
fbem-31083	146	26	board	board	NOUN
fbem-31083	146	27	of	of	ADP
fbem-31083	146	28	directors	director	NOUN
fbem-31083	146	29	in	in	ADP
fbem-31083	146	30	effectively	effectively	ADV
fbem-31083	146	31	addressing	address	VERB
fbem-31083	146	32	and	and	CCONJ
fbem-31083	146	33	managing	manage	VERB
fbem-31083	146	34	assessed	assessed	ADJ
fbem-31083	146	35	risks	risk	NOUN
fbem-31083	146	36	.	.	PUNCT
fbem-31083	147	1	4	4	X
fbem-31083	147	2	.	.	X
fbem-31083	147	3	objectives	objective	NOUN
fbem-31083	147	4	of	of	ADP
fbem-31083	147	5	the	the	DET
fbem-31083	147	6	study	study	NOUN
fbem-31083	147	7	the	the	DET
fbem-31083	147	8	study	study	NOUN
fbem-31083	147	9	aims	aim	VERB
fbem-31083	147	10	to	to	PART
fbem-31083	147	11	generally	generally	ADV
fbem-31083	147	12	enhance	enhance	VERB
fbem-31083	147	13	the	the	DET
fbem-31083	147	14	risk	risk	NOUN
fbem-31083	147	15	management	management	NOUN
fbem-31083	147	16	of	of	ADP
fbem-31083	147	17	a	a	DET
fbem-31083	147	18	large	large	ADJ
fbem-31083	147	19	multi	multi	ADJ
fbem-31083	147	20	-	-	ADJ
fbem-31083	147	21	purpose	purpose	ADJ
fbem-31083	147	22	cooperative	cooperative	NOUN
fbem-31083	147	23	.	.	PUNCT
fbem-31083	148	1	specifically	specifically	ADV
fbem-31083	148	2	,	,	PUNCT
fbem-31083	148	3	the	the	DET
fbem-31083	148	4	study	study	NOUN
fbem-31083	148	5	aims	aim	VERB
fbem-31083	148	6	to	to	PART
fbem-31083	148	7	:	:	PUNCT
fbem-31083	148	8	1	1	X
fbem-31083	148	9	.	.	NUM
fbem-31083	148	10	identified	identify	VERB
fbem-31083	148	11	risk	risk	NOUN
fbem-31083	148	12	areas	area	NOUN
fbem-31083	148	13	of	of	ADP
fbem-31083	148	14	a	a	DET
fbem-31083	148	15	large	large	ADJ
fbem-31083	148	16	multi	multi	ADJ
fbem-31083	148	17	-	-	ADJ
fbem-31083	148	18	purpose	purpose	ADJ
fbem-31083	148	19	cooperative	cooperative	NOUN
fbem-31083	148	20	.	.	PUNCT
fbem-31083	149	1	2	2	X
fbem-31083	149	2	.	.	X
fbem-31083	149	3	assessed	assess	VERB
fbem-31083	149	4	level	level	NOUN
fbem-31083	149	5	of	of	ADP
fbem-31083	149	6	identified	identify	VERB
fbem-31083	149	7	risk	risk	NOUN
fbem-31083	149	8	areas	area	NOUN
fbem-31083	149	9	of	of	ADP
fbem-31083	149	10	the	the	DET
fbem-31083	149	11	large	large	ADJ
fbem-31083	149	12	multipurpose	multipurpose	NOUN
fbem-31083	149	13	cooperative	cooperative	NOUN
fbem-31083	149	14	.	.	PUNCT
fbem-31083	150	1	3	3	X
fbem-31083	150	2	.	.	X
fbem-31083	150	3	develop	develop	VERB
fbem-31083	150	4	a	a	DET
fbem-31083	150	5	propose	propose	ADJ
fbem-31083	150	6	risk	risk	NOUN
fbem-31083	150	7	treatment	treatment	NOUN
fbem-31083	150	8	strategy	strategy	NOUN
fbem-31083	150	9	to	to	PART
fbem-31083	150	10	address	address	VERB
fbem-31083	150	11	the	the	DET
fbem-31083	150	12	assessed	assessed	ADJ
fbem-31083	150	13	risk	risk	NOUN
fbem-31083	150	14	exposures	exposure	NOUN
fbem-31083	150	15	of	of	ADP
fbem-31083	150	16	the	the	DET
fbem-31083	150	17	cooperative	cooperative	NOUN
fbem-31083	150	18	?	?	PUNCT
fbem-31083	151	1	5	5	X
fbem-31083	151	2	.	.	X
fbem-31083	151	3	methodology	methodology	NOUN
fbem-31083	151	4	5.1	5.1	NUM
fbem-31083	151	5	.	.	PUNCT
fbem-31083	152	1	research	research	NOUN
fbem-31083	152	2	design	design	NOUN
fbem-31083	152	3	the	the	DET
fbem-31083	152	4	study	study	NOUN
fbem-31083	152	5	employed	employ	VERB
fbem-31083	152	6	a	a	DET
fbem-31083	152	7	mixed	mix	VERB
fbem-31083	152	8	-	-	PUNCT
fbem-31083	152	9	methods	method	NOUN
fbem-31083	152	10	approach	approach	NOUN
fbem-31083	152	11	,	,	PUNCT
fbem-31083	152	12	combining	combine	VERB
fbem-31083	152	13	both	both	CCONJ
fbem-31083	152	14	quantitative	quantitative	ADJ
fbem-31083	152	15	and	and	CCONJ
fbem-31083	152	16	qualitative	qualitative	ADJ
fbem-31083	152	17	research	research	NOUN
fbem-31083	152	18	designs	design	NOUN
fbem-31083	152	19	utilizing	utilize	VERB
fbem-31083	152	20	a	a	DET
fbem-31083	152	21	descriptive	descriptive	ADJ
fbem-31083	152	22	research	research	NOUN
fbem-31083	152	23	method	method	NOUN
fbem-31083	152	24	.	.	PUNCT
fbem-31083	153	1	data	datum	NOUN
fbem-31083	153	2	collection	collection	NOUN
fbem-31083	153	3	was	be	AUX
fbem-31083	153	4	conducted	conduct	VERB
fbem-31083	153	5	using	use	VERB
fbem-31083	153	6	document	document	NOUN
fbem-31083	153	7	analysis	analysis	NOUN
fbem-31083	153	8	and	and	CCONJ
fbem-31083	153	9	focus	focus	NOUN
fbem-31083	153	10	group	group	NOUN
fbem-31083	153	11	discussions	discussion	NOUN
fbem-31083	153	12	.	.	PUNCT
fbem-31083	154	1	the	the	DET
fbem-31083	154	2	quantitative	quantitative	ADJ
fbem-31083	154	3	aspect	aspect	NOUN
fbem-31083	154	4	focused	focus	VERB
fbem-31083	154	5	on	on	ADP
fbem-31083	154	6	analyzing	analyze	VERB
fbem-31083	154	7	financial	financial	ADJ
fbem-31083	154	8	statements	statement	NOUN
fbem-31083	154	9	to	to	PART
fbem-31083	154	10	identify	identify	VERB
fbem-31083	154	11	potential	potential	ADJ
fbem-31083	154	12	risk	risk	NOUN
fbem-31083	154	13	areas	area	NOUN
fbem-31083	154	14	and	and	CCONJ
fbem-31083	154	15	assess	assess	VERB
fbem-31083	154	16	the	the	DET
fbem-31083	154	17	likelihood	likelihood	NOUN
fbem-31083	154	18	and	and	CCONJ
fbem-31083	154	19	impact	impact	NOUN
fbem-31083	154	20	of	of	ADP
fbem-31083	154	21	these	these	DET
fbem-31083	154	22	risks	risk	NOUN
fbem-31083	154	23	.	.	PUNCT
fbem-31083	155	1	the	the	DET
fbem-31083	155	2	qualitative	qualitative	ADJ
fbem-31083	155	3	component	component	NOUN
fbem-31083	155	4	aimed	aim	VERB
fbem-31083	155	5	to	to	PART
fbem-31083	155	6	gain	gain	VERB
fbem-31083	155	7	deeper	deep	ADJ
fbem-31083	155	8	insights	insight	NOUN
fbem-31083	155	9	into	into	ADP
fbem-31083	155	10	the	the	DET
fbem-31083	155	11	cooperative	cooperative	NOUN
fbem-31083	155	12	's	's	PART
fbem-31083	155	13	experiences	experience	NOUN
fbem-31083	155	14	,	,	PUNCT
fbem-31083	155	15	providing	provide	VERB
fbem-31083	155	16	context	context	NOUN
fbem-31083	155	17	for	for	ADP
fbem-31083	155	18	the	the	DET
fbem-31083	155	19	evaluation	evaluation	NOUN
fbem-31083	155	20	of	of	ADP
fbem-31083	155	21	the	the	DET
fbem-31083	155	22	identified	identify	VERB
fbem-31083	155	23	risks	risk	NOUN
fbem-31083	155	24	and	and	CCONJ
fbem-31083	155	25	designing	design	VERB
fbem-31083	155	26	a	a	DET
fbem-31083	155	27	risk	risk	NOUN
fbem-31083	155	28	treatment	treatment	NOUN
fbem-31083	155	29	strategy	strategy	NOUN
fbem-31083	155	30	.	.	PUNCT
fbem-31083	156	1	5.2	5.2	NUM
fbem-31083	156	2	.	.	PUNCT
fbem-31083	156	3	locale	locale	PROPN
fbem-31083	156	4	and	and	CCONJ
fbem-31083	156	5	population	population	NOUN
fbem-31083	156	6	the	the	DET
fbem-31083	156	7	study	study	NOUN
fbem-31083	156	8	was	be	AUX
fbem-31083	156	9	conducted	conduct	VERB
fbem-31083	156	10	in	in	ADP
fbem-31083	156	11	sagada	sagada	PROPN
fbem-31083	156	12	,	,	PUNCT
fbem-31083	156	13	mountain	mountain	NOUN
fbem-31083	156	14	province	province	NOUN
fbem-31083	156	15	,	,	PUNCT
fbem-31083	156	16	where	where	SCONJ
fbem-31083	156	17	the	the	DET
fbem-31083	156	18	primary	primary	ADJ
fbem-31083	156	19	cooperative	cooperative	NOUN
fbem-31083	156	20	's	's	PART
fbem-31083	156	21	business	business	NOUN
fbem-31083	156	22	is	be	AUX
fbem-31083	156	23	based	base	VERB
fbem-31083	156	24	.	.	PUNCT
fbem-31083	157	1	the	the	DET
fbem-31083	157	2	participating	participate	VERB
fbem-31083	157	3	cooperative	cooperative	NOUN
fbem-31083	157	4	is	be	AUX
fbem-31083	157	5	one	one	NUM
fbem-31083	157	6	of	of	ADP
fbem-31083	157	7	the	the	DET
fbem-31083	157	8	oldest	old	ADJ
fbem-31083	157	9	cooperatives	cooperative	NOUN
fbem-31083	157	10	in	in	ADP
fbem-31083	157	11	the	the	DET
fbem-31083	157	12	province	province	NOUN
fbem-31083	157	13	,	,	PUNCT
fbem-31083	157	14	legitimizing	legitimize	VERB
fbem-31083	157	15	it	it	PRON
fbem-31083	157	16	as	as	ADP
fbem-31083	157	17	a	a	DET
fbem-31083	157	18	key	key	ADJ
fbem-31083	157	19	participant	participant	NOUN
fbem-31083	157	20	due	due	ADP
fbem-31083	157	21	to	to	ADP
fbem-31083	157	22	its	its	PRON
fbem-31083	157	23	long	long	ADV
fbem-31083	157	24	-	-	PUNCT
fbem-31083	157	25	standing	stand	VERB
fbem-31083	157	26	presence	presence	NOUN
fbem-31083	157	27	and	and	CCONJ
fbem-31083	157	28	strategic	strategic	ADJ
fbem-31083	157	29	importance	importance	NOUN
fbem-31083	157	30	.	.	PUNCT
fbem-31083	158	1	as	as	ADP
fbem-31083	158	2	of	of	ADP
fbem-31083	158	3	2020	2020	NUM
fbem-31083	158	4	,	,	PUNCT
fbem-31083	158	5	the	the	DET
fbem-31083	158	6	cooperative	cooperative	NOUN
fbem-31083	158	7	had	have	AUX
fbem-31083	158	8	accumulated	accumulate	VERB
fbem-31083	158	9	more	more	ADJ
fbem-31083	158	10	than	than	ADP
fbem-31083	158	11	250	250	NUM
fbem-31083	158	12	million	million	NUM
fbem-31083	158	13	total	total	ADJ
fbem-31083	158	14	assets	asset	NOUN
fbem-31083	158	15	,	,	PUNCT
fbem-31083	158	16	ranking	rank	VERB
fbem-31083	158	17	it	it	PRON
fbem-31083	158	18	among	among	ADP
fbem-31083	158	19	the	the	DET
fbem-31083	158	20	top	top	ADJ
fbem-31083	158	21	six	six	NUM
fbem-31083	158	22	cooperatives	cooperative	NOUN
fbem-31083	158	23	in	in	ADP
fbem-31083	158	24	mountain	mountain	NOUN
fbem-31083	158	25	province	province	NOUN
fbem-31083	158	26	.	.	PUNCT
fbem-31083	159	1	the	the	DET
fbem-31083	159	2	study	study	NOUN
fbem-31083	159	3	’s	’s	PART
fbem-31083	159	4	participants	participant	NOUN
fbem-31083	159	5	included	include	VERB
fbem-31083	159	6	the	the	DET
fbem-31083	159	7	top	top	ADJ
fbem-31083	159	8	-	-	PUNCT
fbem-31083	159	9	level	level	NOUN
fbem-31083	159	10	management	management	NOUN
fbem-31083	159	11	,	,	PUNCT
fbem-31083	159	12	members	member	NOUN
fbem-31083	159	13	of	of	ADP
fbem-31083	159	14	the	the	DET
fbem-31083	159	15	board	board	NOUN
fbem-31083	159	16	of	of	ADP
fbem-31083	159	17	directors	director	NOUN
fbem-31083	159	18	,	,	PUNCT
fbem-31083	159	19	and	and	CCONJ
fbem-31083	159	20	audit	audit	NOUN
fbem-31083	159	21	committee	committee	NOUN
fbem-31083	159	22	members	member	NOUN
fbem-31083	159	23	,	,	PUNCT
fbem-31083	159	24	who	who	PRON
fbem-31083	159	25	were	be	AUX
fbem-31083	159	26	responsible	responsible	ADJ
fbem-31083	159	27	for	for	ADP
fbem-31083	159	28	the	the	DET
fbem-31083	159	29	cooperative	cooperative	NOUN
fbem-31083	159	30	's	's	PART
fbem-31083	159	31	governance	governance	NOUN
fbem-31083	159	32	and	and	CCONJ
fbem-31083	159	33	risk	risk	NOUN
fbem-31083	159	34	management	management	NOUN
fbem-31083	159	35	.	.	PUNCT
fbem-31083	160	1	these	these	DET
fbem-31083	160	2	groups	group	NOUN
fbem-31083	160	3	were	be	AUX
fbem-31083	160	4	chosen	choose	VERB
fbem-31083	160	5	based	base	VERB
fbem-31083	160	6	on	on	ADP
fbem-31083	160	7	their	their	PRON
fbem-31083	160	8	roles	role	NOUN
fbem-31083	160	9	,	,	PUNCT
fbem-31083	160	10	exposure	exposure	NOUN
fbem-31083	160	11	,	,	PUNCT
fbem-31083	160	12	and	and	CCONJ
fbem-31083	160	13	experience	experience	NOUN
fbem-31083	160	14	with	with	ADP
fbem-31083	160	15	the	the	DET
fbem-31083	160	16	cooperative	cooperative	NOUN
fbem-31083	160	17	’s	’s	PART
fbem-31083	160	18	operations	operation	NOUN
fbem-31083	160	19	.	.	PUNCT
fbem-31083	161	1	further	far	ADV
fbem-31083	161	2	,	,	PUNCT
fbem-31083	161	3	key	key	ADJ
fbem-31083	161	4	participants	participant	NOUN
fbem-31083	161	5	were	be	AUX
fbem-31083	161	6	selected	select	VERB
fbem-31083	161	7	based	base	VERB
fbem-31083	161	8	on	on	ADP
fbem-31083	161	9	key	key	ADJ
fbem-31083	161	10	criterion	criterion	NOUN
fbem-31083	161	11	such	such	ADJ
fbem-31083	161	12	as	as	ADP
fbem-31083	161	13	number	number	NOUN
fbem-31083	161	14	of	of	ADP
fbem-31083	161	15	years	year	NOUN
fbem-31083	161	16	in	in	ADP
fbem-31083	161	17	the	the	DET
fbem-31083	161	18	current	current	ADJ
fbem-31083	161	19	positions	position	NOUN
fbem-31083	161	20	for	for	ADP
fbem-31083	161	21	the	the	DET
fbem-31083	161	22	officers	officer	NOUN
fbem-31083	161	23	and	and	CCONJ
fbem-31083	161	24	a	a	DET
fbem-31083	161	25	permanent	permanent	ADJ
fbem-31083	161	26	manager	manager	NOUN
fbem-31083	161	27	for	for	ADP
fbem-31083	161	28	at	at	ADV
fbem-31083	161	29	least	least	ADV
fbem-31083	161	30	five	five	NUM
fbem-31083	161	31	years	year	NOUN
fbem-31083	161	32	in	in	ADP
fbem-31083	161	33	the	the	DET
fbem-31083	161	34	cooperative	cooperative	NOUN
fbem-31083	161	35	to	to	ADP
fbem-31083	161	36	possessing	possess	VERB
fbem-31083	161	37	sufficient	sufficient	ADJ
fbem-31083	161	38	knowledge	knowledge	NOUN
fbem-31083	161	39	of	of	ADP
fbem-31083	161	40	the	the	DET
fbem-31083	161	41	cooperative	cooperative	NOUN
fbem-31083	161	42	's	's	PART
fbem-31083	161	43	activities	activity	NOUN
fbem-31083	161	44	during	during	ADP
fbem-31083	161	45	the	the	DET
fbem-31083	161	46	study	study	NOUN
fbem-31083	161	47	period	period	NOUN
fbem-31083	161	48	.	.	PUNCT
fbem-31083	162	1	a	a	DET
fbem-31083	162	2	total	total	NOUN
fbem-31083	162	3	of	of	ADP
fbem-31083	162	4	nine	nine	NUM
fbem-31083	162	5	participants	participant	NOUN
fbem-31083	162	6	met	meet	VERB
fbem-31083	162	7	these	these	DET
fbem-31083	162	8	set	set	VERB
fbem-31083	162	9	criteria	criterion	NOUN
fbem-31083	162	10	to	to	PART
fbem-31083	162	11	include	include	VERB
fbem-31083	162	12	one	one	NUM
fbem-31083	162	13	manager	manager	NOUN
fbem-31083	162	14	,	,	PUNCT
fbem-31083	162	15	five	five	NUM
fbem-31083	162	16	board	board	NOUN
fbem-31083	162	17	of	of	ADP
fbem-31083	162	18	directors	director	NOUN
fbem-31083	162	19	,	,	PUNCT
fbem-31083	162	20	and	and	CCONJ
fbem-31083	162	21	three	three	NUM
fbem-31083	162	22	audit	audit	NOUN
fbem-31083	162	23	committee	committee	NOUN
fbem-31083	162	24	members	member	NOUN
fbem-31083	162	25	.	.	PUNCT
fbem-31083	163	1	the	the	DET
fbem-31083	163	2	number	number	NOUN
fbem-31083	163	3	of	of	ADP
fbem-31083	163	4	respondents	respondent	NOUN
fbem-31083	163	5	for	for	ADP
fbem-31083	163	6	the	the	DET
fbem-31083	163	7	board	board	NOUN
fbem-31083	163	8	of	of	ADP
fbem-31083	163	9	directors	director	NOUN
fbem-31083	163	10	and	and	CCONJ
fbem-31083	163	11	the	the	DET
fbem-31083	163	12	audit	audit	NOUN
fbem-31083	163	13	committee	committee	NOUN
fbem-31083	163	14	which	which	PRON
fbem-31083	163	15	is	be	AUX
fbem-31083	163	16	five	five	NUM
fbem-31083	163	17	and	and	CCONJ
fbem-31083	163	18	three	three	NUM
fbem-31083	163	19	,	,	PUNCT
fbem-31083	163	20	respectively	respectively	ADV
fbem-31083	163	21	follows	follow	VERB
fbem-31083	163	22	the	the	DET
fbem-31083	163	23	approved	approve	VERB
fbem-31083	163	24	number	number	NOUN
fbem-31083	163	25	of	of	ADP
fbem-31083	163	26	officers	officer	NOUN
fbem-31083	163	27	indicated	indicate	VERB
fbem-31083	163	28	in	in	ADP
fbem-31083	163	29	the	the	DET
fbem-31083	163	30	cooperative	cooperative	ADJ
fbem-31083	163	31	by	by	ADP
fbem-31083	163	32	-	-	PUNCT
fbem-31083	163	33	laws	law	NOUN
fbem-31083	163	34	.	.	PUNCT
fbem-31083	164	1	since	since	SCONJ
fbem-31083	164	2	a	a	DET
fbem-31083	164	3	set	set	ADJ
fbem-31083	164	4	criterion	criterion	NOUN
fbem-31083	164	5	were	be	AUX
fbem-31083	164	6	established	establish	VERB
fbem-31083	164	7	,	,	PUNCT
fbem-31083	164	8	purposive	purposive	ADJ
fbem-31083	164	9	sampling	sampling	NOUN
fbem-31083	164	10	was	be	AUX
fbem-31083	164	11	used	use	VERB
fbem-31083	164	12	following	follow	VERB
fbem-31083	164	13	the	the	DET
fbem-31083	164	14	approved	approve	VERB
fbem-31083	164	15	number	number	NOUN
fbem-31083	164	16	of	of	ADP
fbem-31083	164	17	officers	officer	NOUN
fbem-31083	164	18	as	as	ADP
fbem-31083	164	19	per	per	ADP
fbem-31083	164	20	cooperative	cooperative	ADJ
fbem-31083	164	21	by	by	ADP
fbem-31083	164	22	-	-	PUNCT
fbem-31083	164	23	laws	law	NOUN
fbem-31083	164	24	.	.	PUNCT
fbem-31083	165	1	5.3	5.3	NUM
fbem-31083	165	2	.	.	PUNCT
fbem-31083	165	3	data	datum	NOUN
fbem-31083	165	4	gathering	gathering	NOUN
fbem-31083	165	5	tools	tool	NOUN
fbem-31083	165	6	this	this	DET
fbem-31083	165	7	study	study	NOUN
fbem-31083	165	8	primarily	primarily	ADV
fbem-31083	165	9	used	use	VERB
fbem-31083	165	10	document	document	NOUN
fbem-31083	165	11	analysis	analysis	NOUN
fbem-31083	165	12	for	for	ADP
fbem-31083	165	13	data	data	NOUN
fbem-31083	165	14	collection	collection	NOUN
fbem-31083	165	15	.	.	PUNCT
fbem-31083	166	1	the	the	DET
fbem-31083	166	2	cooperative	cooperative	NOUN
fbem-31083	166	3	's	's	PART
fbem-31083	166	4	audited	audit	VERB
fbem-31083	166	5	financial	financial	ADJ
fbem-31083	166	6	statements	statement	NOUN
fbem-31083	166	7	from	from	ADP
fbem-31083	166	8	2018	2018	NUM
fbem-31083	166	9	,	,	PUNCT
fbem-31083	166	10	2019	2019	NUM
fbem-31083	166	11	,	,	PUNCT
fbem-31083	166	12	and	and	CCONJ
fbem-31083	166	13	2020	2020	NUM
fbem-31083	166	14	,	,	PUNCT
fbem-31083	166	15	extracted	extract	VERB
fbem-31083	166	16	from	from	ADP
fbem-31083	166	17	the	the	DET
fbem-31083	166	18	annual	annual	ADJ
fbem-31083	166	19	reports	report	NOUN
fbem-31083	166	20	,	,	PUNCT
fbem-31083	166	21	were	be	AUX
fbem-31083	166	22	analyzed	analyze	VERB
fbem-31083	166	23	using	use	VERB
fbem-31083	166	24	various	various	ADJ
fbem-31083	166	25	financial	financial	ADJ
fbem-31083	166	26	analysis	analysis	NOUN
fbem-31083	166	27	tools	tool	NOUN
fbem-31083	166	28	:	:	PUNCT
fbem-31083	166	29	piso	piso	NOUN
fbem-31083	166	30	analysis	analysis	NOUN
fbem-31083	166	31	,	,	PUNCT
fbem-31083	166	32	horizontal	horizontal	ADJ
fbem-31083	166	33	analysis	analysis	NOUN
fbem-31083	166	34	,	,	PUNCT
fbem-31083	166	35	and	and	CCONJ
fbem-31083	166	36	vertical	vertical	ADJ
fbem-31083	166	37	analysis	analysis	NOUN
fbem-31083	166	38	.	.	PUNCT
fbem-31083	167	1	audited	audit	VERB
fbem-31083	167	2	financial	financial	ADJ
fbem-31083	167	3	statements	statement	NOUN
fbem-31083	167	4	were	be	AUX
fbem-31083	167	5	chosen	choose	VERB
fbem-31083	167	6	for	for	ADP
fbem-31083	167	7	their	their	PRON
fbem-31083	167	8	reliability	reliability	NOUN
fbem-31083	167	9	,	,	PUNCT
fbem-31083	167	10	ensuring	ensure	VERB
fbem-31083	167	11	the	the	DET
fbem-31083	167	12	data	datum	NOUN
fbem-31083	167	13	's	's	PART
fbem-31083	167	14	credibility	credibility	NOUN
fbem-31083	167	15	.	.	PUNCT
fbem-31083	168	1	the	the	DET
fbem-31083	168	2	piso	piso	PROPN
fbem-31083	168	3	analysis	analysis	NOUN
fbem-31083	168	4	,	,	PUNCT
fbem-31083	168	5	a	a	DET
fbem-31083	168	6	performance	performance	NOUN
fbem-31083	168	7	standard	standard	NOUN
fbem-31083	168	8	set	set	VERB
fbem-31083	168	9	by	by	ADP
fbem-31083	168	10	the	the	DET
fbem-31083	168	11	cooperative	cooperative	ADJ
fbem-31083	168	12	development	development	NOUN
fbem-31083	168	13	authority	authority	NOUN
fbem-31083	168	14	(	(	PUNCT
fbem-31083	168	15	2013	2013	NUM
fbem-31083	168	16	)	)	PUNCT
fbem-31083	168	17	,	,	PUNCT
fbem-31083	168	18	eliminated	eliminate	VERB
fbem-31083	168	19	the	the	DET
fbem-31083	168	20	need	need	NOUN
fbem-31083	168	21	for	for	ADP
fbem-31083	168	22	additional	additional	ADJ
fbem-31083	168	23	reliability	reliability	NOUN
fbem-31083	168	24	and	and	CCONJ
fbem-31083	168	25	validity	validity	NOUN
fbem-31083	168	26	testing	testing	NOUN
fbem-31083	168	27	.	.	PUNCT
fbem-31083	169	1	risks	risk	NOUN
fbem-31083	169	2	were	be	AUX
fbem-31083	169	3	identified	identify	VERB
fbem-31083	169	4	based	base	VERB
fbem-31083	169	5	on	on	ADP
fbem-31083	169	6	areas	area	NOUN
fbem-31083	169	7	where	where	SCONJ
fbem-31083	169	8	the	the	DET
fbem-31083	169	9	cooperative	cooperative	NOUN
fbem-31083	169	10	did	do	AUX
fbem-31083	169	11	not	not	PART
fbem-31083	169	12	meet	meet	VERB
fbem-31083	169	13	the	the	DET
fbem-31083	169	14	cda	cda	PROPN
fbem-31083	169	15	’s	’s	PART
fbem-31083	169	16	financial	financial	ADJ
fbem-31083	169	17	standards	standard	NOUN
fbem-31083	169	18	or	or	CCONJ
fbem-31083	169	19	exceeded	exceed	VERB
fbem-31083	169	20	the	the	DET
fbem-31083	169	21	materiality	materiality	NOUN
fbem-31083	169	22	threshold	threshold	NOUN
fbem-31083	169	23	.	.	PUNCT
fbem-31083	170	1	in	in	ADP
fbem-31083	170	2	addition	addition	NOUN
fbem-31083	170	3	to	to	ADP
fbem-31083	170	4	the	the	DET
fbem-31083	170	5	financial	financial	ADJ
fbem-31083	170	6	statements	statement	NOUN
fbem-31083	170	7	,	,	PUNCT
fbem-31083	170	8	other	other	ADJ
fbem-31083	170	9	documents	document	NOUN
fbem-31083	170	10	such	such	ADJ
fbem-31083	170	11	as	as	ADP
fbem-31083	170	12	management	management	NOUN
fbem-31083	170	13	reports	report	NOUN
fbem-31083	170	14	and	and	CCONJ
fbem-31083	170	15	the	the	DET
fbem-31083	170	16	audit	audit	NOUN
fbem-31083	170	17	committee	committee	NOUN
fbem-31083	170	18	’s	’s	PART
fbem-31083	170	19	reports	report	NOUN
fbem-31083	170	20	were	be	AUX
fbem-31083	170	21	analyzed	analyze	VERB
fbem-31083	170	22	to	to	PART
fbem-31083	170	23	support	support	VERB
fbem-31083	170	24	the	the	DET
fbem-31083	170	25	study	study	NOUN
fbem-31083	170	26	's	's	PART
fbem-31083	170	27	findings	finding	NOUN
fbem-31083	170	28	.	.	PUNCT
fbem-31083	171	1	all	all	DET
fbem-31083	171	2	documents	document	NOUN
fbem-31083	171	3	used	use	VERB
fbem-31083	171	4	were	be	AUX
fbem-31083	171	5	official	official	ADJ
fbem-31083	171	6	,	,	PUNCT
fbem-31083	171	7	signed	sign	VERB
fbem-31083	171	8	,	,	PUNCT
fbem-31083	171	9	and	and	CCONJ
fbem-31083	171	10	verified	verify	VERB
fbem-31083	171	11	by	by	ADP
fbem-31083	171	12	cooperative	cooperative	ADJ
fbem-31083	171	13	officers	officer	NOUN
fbem-31083	171	14	for	for	ADP
fbem-31083	171	15	authenticity	authenticity	NOUN
fbem-31083	171	16	.	.	PUNCT
fbem-31083	172	1	for	for	ADP
fbem-31083	172	2	risk	risk	NOUN
fbem-31083	172	3	assessment	assessment	NOUN
fbem-31083	172	4	,	,	PUNCT
fbem-31083	172	5	the	the	DET
fbem-31083	172	6	study	study	NOUN
fbem-31083	172	7	employed	employ	VERB
fbem-31083	172	8	a	a	DET
fbem-31083	172	9	four	four	NUM
fbem-31083	172	10	-	-	PUNCT
fbem-31083	172	11	by	by	ADP
fbem-31083	172	12	-	-	PUNCT
fbem-31083	172	13	four	four	NUM
fbem-31083	172	14	probability	probability	NOUN
fbem-31083	172	15	and	and	CCONJ
fbem-31083	172	16	impact	impact	NOUN
fbem-31083	172	17	risk	risk	NOUN
fbem-31083	172	18	matrix	matrix	NOUN
fbem-31083	172	19	,	,	PUNCT
fbem-31083	172	20	adapted	adapt	VERB
fbem-31083	172	21	from	from	ADP
fbem-31083	172	22	massey	massey	PROPN
fbem-31083	172	23	university	university	PROPN
fbem-31083	172	24	's	's	PART
fbem-31083	172	25	risk	risk	NOUN
fbem-31083	172	26	management	management	NOUN
fbem-31083	172	27	framework	framework	NOUN
fbem-31083	172	28	(	(	PUNCT
fbem-31083	172	29	massey	massey	PROPN
fbem-31083	172	30	university	university	PROPN
fbem-31083	172	31	,	,	PUNCT
fbem-31083	172	32	nd	nd	PRON
fbem-31083	172	33	.	.	PROPN
fbem-31083	172	34	)	)	PUNCT
fbem-31083	172	35	,	,	PUNCT
fbem-31083	172	36	to	to	PART
fbem-31083	172	37	evaluate	evaluate	VERB
fbem-31083	172	38	the	the	DET
fbem-31083	172	39	likelihood	likelihood	NOUN
fbem-31083	172	40	and	and	CCONJ
fbem-31083	172	41	impact	impact	NOUN
fbem-31083	172	42	of	of	ADP
fbem-31083	172	43	identified	identify	VERB
fbem-31083	172	44	risks	risk	NOUN
fbem-31083	172	45	.	.	PUNCT
fbem-31083	173	1	this	this	DET
fbem-31083	173	2	matrix	matrix	NOUN
fbem-31083	173	3	helped	help	VERB
fbem-31083	173	4	eliminate	eliminate	VERB
fbem-31083	173	5	any	any	DET
fbem-31083	173	6	biases	bias	NOUN
fbem-31083	173	7	during	during	ADP
fbem-31083	173	8	the	the	DET
fbem-31083	173	9	evaluation	evaluation	NOUN
fbem-31083	173	10	process	process	NOUN
fbem-31083	173	11	.	.	PUNCT
fbem-31083	174	1	5.4	5.4	NUM
fbem-31083	174	2	.	.	PUNCT
fbem-31083	174	3	data	datum	NOUN
fbem-31083	174	4	gathering	gathering	NOUN
fbem-31083	174	5	procedures	procedure	NOUN
fbem-31083	174	6	ethical	ethical	ADJ
fbem-31083	174	7	considerations	consideration	NOUN
fbem-31083	174	8	with	with	ADP
fbem-31083	174	9	high	high	ADJ
fbem-31083	174	10	regards	regard	NOUN
fbem-31083	174	11	to	to	ADP
fbem-31083	174	12	confidentiality	confidentiality	NOUN
fbem-31083	174	13	through	through	ADP
fbem-31083	174	14	obtaining	obtain	VERB
fbem-31083	174	15	approval	approval	NOUN
fbem-31083	174	16	for	for	ADP
fbem-31083	174	17	the	the	DET
fbem-31083	174	18	scope	scope	NOUN
fbem-31083	174	19	and	and	CCONJ
fbem-31083	174	20	nature	nature	NOUN
fbem-31083	174	21	of	of	ADP
fbem-31083	174	22	the	the	DET
fbem-31083	174	23	81	81	NUM
fbem-31083	174	24	study	study	NOUN
fbem-31083	174	25	during	during	ADP
fbem-31083	174	26	the	the	DET
fbem-31083	174	27	regular	regular	ADJ
fbem-31083	174	28	board	board	NOUN
fbem-31083	174	29	meeting	meeting	NOUN
fbem-31083	174	30	was	be	AUX
fbem-31083	174	31	sought	seek	VERB
fbem-31083	174	32	before	before	ADP
fbem-31083	174	33	the	the	DET
fbem-31083	174	34	data	data	NOUN
fbem-31083	174	35	gathering	gathering	NOUN
fbem-31083	174	36	procedure	procedure	NOUN
fbem-31083	174	37	commence	commence	NOUN
fbem-31083	174	38	.	.	PUNCT
fbem-31083	175	1	further	far	ADV
fbem-31083	175	2	,	,	PUNCT
fbem-31083	175	3	informed	informed	ADJ
fbem-31083	175	4	consent	consent	NOUN
fbem-31083	175	5	from	from	ADP
fbem-31083	175	6	all	all	DET
fbem-31083	175	7	the	the	DET
fbem-31083	175	8	key	key	ADJ
fbem-31083	175	9	participants	participant	NOUN
fbem-31083	175	10	for	for	ADP
fbem-31083	175	11	the	the	DET
fbem-31083	175	12	board	board	NOUN
fbem-31083	175	13	of	of	ADP
fbem-31083	175	14	directors	director	NOUN
fbem-31083	175	15	,	,	PUNCT
fbem-31083	175	16	audit	audit	NOUN
fbem-31083	175	17	committee	committee	NOUN
fbem-31083	175	18	,	,	PUNCT
fbem-31083	175	19	and	and	CCONJ
fbem-31083	175	20	top	top	ADJ
fbem-31083	175	21	management	management	NOUN
fbem-31083	175	22	,	,	PUNCT
fbem-31083	175	23	were	be	AUX
fbem-31083	175	24	also	also	ADV
fbem-31083	175	25	sought	seek	VERB
fbem-31083	175	26	.	.	PUNCT
fbem-31083	176	1	the	the	DET
fbem-31083	176	2	cooperative	cooperative	NOUN
fbem-31083	176	3	’s	’s	PART
fbem-31083	176	4	financial	financial	ADJ
fbem-31083	176	5	reports	report	NOUN
fbem-31083	176	6	,	,	PUNCT
fbem-31083	176	7	although	although	SCONJ
fbem-31083	176	8	publicly	publicly	ADV
fbem-31083	176	9	available	available	ADJ
fbem-31083	176	10	to	to	ADP
fbem-31083	176	11	members	member	NOUN
fbem-31083	176	12	during	during	ADP
fbem-31083	176	13	the	the	DET
fbem-31083	176	14	general	general	ADJ
fbem-31083	176	15	assembly	assembly	NOUN
fbem-31083	176	16	,	,	PUNCT
fbem-31083	176	17	required	require	VERB
fbem-31083	176	18	board	board	NOUN
fbem-31083	176	19	approval	approval	NOUN
fbem-31083	176	20	for	for	ADP
fbem-31083	176	21	their	their	PRON
fbem-31083	176	22	use	use	NOUN
fbem-31083	176	23	in	in	ADP
fbem-31083	176	24	the	the	DET
fbem-31083	176	25	research	research	NOUN
fbem-31083	176	26	.	.	PUNCT
fbem-31083	177	1	after	after	ADP
fbem-31083	177	2	which	which	PRON
fbem-31083	177	3	,	,	PUNCT
fbem-31083	177	4	the	the	DET
fbem-31083	177	5	researcher	researcher	NOUN
fbem-31083	177	6	gathered	gather	VERB
fbem-31083	177	7	the	the	DET
fbem-31083	177	8	requested	request	VERB
fbem-31083	177	9	financial	financial	ADJ
fbem-31083	177	10	documents	document	NOUN
fbem-31083	177	11	and	and	CCONJ
fbem-31083	177	12	reports	report	NOUN
fbem-31083	177	13	and	and	CCONJ
fbem-31083	177	14	proceeded	proceed	VERB
fbem-31083	177	15	to	to	ADP
fbem-31083	177	16	conducting	conduct	VERB
fbem-31083	177	17	financial	financial	ADJ
fbem-31083	177	18	analyses	analysis	NOUN
fbem-31083	177	19	using	use	VERB
fbem-31083	177	20	piso	piso	NOUN
fbem-31083	177	21	,	,	PUNCT
fbem-31083	177	22	horizontal	horizontal	ADJ
fbem-31083	177	23	,	,	PUNCT
fbem-31083	177	24	and	and	CCONJ
fbem-31083	177	25	vertical	vertical	ADJ
fbem-31083	177	26	analysis	analysis	NOUN
fbem-31083	177	27	tools	tool	NOUN
fbem-31083	177	28	.	.	PUNCT
fbem-31083	178	1	these	these	DET
fbem-31083	178	2	analyses	analysis	NOUN
fbem-31083	178	3	identified	identify	VERB
fbem-31083	178	4	areas	area	NOUN
fbem-31083	178	5	of	of	ADP
fbem-31083	178	6	financial	financial	ADJ
fbem-31083	178	7	risk	risk	NOUN
fbem-31083	178	8	,	,	PUNCT
fbem-31083	178	9	which	which	PRON
fbem-31083	178	10	were	be	AUX
fbem-31083	178	11	then	then	ADV
fbem-31083	178	12	evaluated	evaluate	VERB
fbem-31083	178	13	using	use	VERB
fbem-31083	178	14	the	the	DET
fbem-31083	178	15	four	four	NUM
fbem-31083	178	16	-	-	PUNCT
fbem-31083	178	17	by	by	ADP
fbem-31083	178	18	-	-	PUNCT
fbem-31083	178	19	four	four	NUM
fbem-31083	178	20	risk	risk	NOUN
fbem-31083	178	21	matrix	matrix	NOUN
fbem-31083	178	22	during	during	ADP
fbem-31083	178	23	a	a	DET
fbem-31083	178	24	focus	focus	NOUN
fbem-31083	178	25	group	group	NOUN
fbem-31083	178	26	discussion	discussion	NOUN
fbem-31083	178	27	to	to	PART
fbem-31083	178	28	evaluate	evaluate	VERB
fbem-31083	178	29	the	the	DET
fbem-31083	178	30	likelihood	likelihood	NOUN
fbem-31083	178	31	and	and	CCONJ
fbem-31083	178	32	impact	impact	NOUN
fbem-31083	178	33	of	of	ADP
fbem-31083	178	34	the	the	DET
fbem-31083	178	35	identified	identify	VERB
fbem-31083	178	36	risks	risk	NOUN
fbem-31083	178	37	.	.	PUNCT
fbem-31083	179	1	once	once	SCONJ
fbem-31083	179	2	the	the	DET
fbem-31083	179	3	risk	risk	NOUN
fbem-31083	179	4	evaluation	evaluation	NOUN
fbem-31083	179	5	was	be	AUX
fbem-31083	179	6	complete	complete	ADJ
fbem-31083	179	7	,	,	PUNCT
fbem-31083	179	8	the	the	DET
fbem-31083	179	9	findings	finding	NOUN
fbem-31083	179	10	were	be	AUX
fbem-31083	179	11	transcribed	transcribe	VERB
fbem-31083	179	12	,	,	PUNCT
fbem-31083	179	13	coded	code	VERB
fbem-31083	179	14	,	,	PUNCT
fbem-31083	179	15	and	and	CCONJ
fbem-31083	179	16	categorized	categorize	VERB
fbem-31083	179	17	to	to	PART
fbem-31083	179	18	form	form	VERB
fbem-31083	179	19	the	the	DET
fbem-31083	179	20	basis	basis	NOUN
fbem-31083	179	21	for	for	ADP
fbem-31083	179	22	the	the	DET
fbem-31083	179	23	proposed	propose	VERB
fbem-31083	179	24	risk	risk	NOUN
fbem-31083	179	25	management	management	NOUN
fbem-31083	179	26	plan	plan	NOUN
fbem-31083	179	27	.	.	PUNCT
fbem-31083	180	1	an	an	DET
fbem-31083	180	2	informal	informal	ADJ
fbem-31083	180	3	interview	interview	NOUN
fbem-31083	180	4	with	with	ADP
fbem-31083	180	5	the	the	DET
fbem-31083	180	6	key	key	ADJ
fbem-31083	180	7	participants	participant	NOUN
fbem-31083	180	8	was	be	AUX
fbem-31083	180	9	held	hold	VERB
fbem-31083	180	10	to	to	PART
fbem-31083	180	11	validate	validate	VERB
fbem-31083	180	12	the	the	DET
fbem-31083	180	13	results	result	NOUN
fbem-31083	180	14	and	and	CCONJ
fbem-31083	180	15	ensure	ensure	VERB
fbem-31083	180	16	data	datum	NOUN
fbem-31083	180	17	triangulation	triangulation	NOUN
fbem-31083	180	18	.	.	PUNCT
fbem-31083	181	1	to	to	PART
fbem-31083	181	2	secure	secure	VERB
fbem-31083	181	3	proper	proper	ADJ
fbem-31083	181	4	data	datum	NOUN
fbem-31083	181	5	management	management	NOUN
fbem-31083	181	6	all	all	DET
fbem-31083	181	7	data	datum	NOUN
fbem-31083	181	8	gathering	gathering	NOUN
fbem-31083	181	9	procedures	procedure	NOUN
fbem-31083	181	10	were	be	AUX
fbem-31083	181	11	done	do	VERB
fbem-31083	181	12	during	during	ADP
fbem-31083	181	13	official	official	ADJ
fbem-31083	181	14	board	board	NOUN
fbem-31083	181	15	meetings	meeting	NOUN
fbem-31083	181	16	.	.	PUNCT
fbem-31083	182	1	further	far	ADV
fbem-31083	182	2	,	,	PUNCT
fbem-31083	182	3	data	datum	NOUN
fbem-31083	182	4	gathered	gather	VERB
fbem-31083	182	5	for	for	ADP
fbem-31083	182	6	the	the	DET
fbem-31083	182	7	research	research	NOUN
fbem-31083	182	8	were	be	AUX
fbem-31083	182	9	explicitly	explicitly	ADV
fbem-31083	182	10	permitted	permit	VERB
fbem-31083	182	11	by	by	ADP
fbem-31083	182	12	the	the	DET
fbem-31083	182	13	cooperative	cooperative	ADJ
fbem-31083	182	14	board	board	NOUN
fbem-31083	182	15	.	.	PUNCT
fbem-31083	183	1	finally	finally	ADV
fbem-31083	183	2	,	,	PUNCT
fbem-31083	183	3	other	other	ADJ
fbem-31083	183	4	relevant	relevant	ADJ
fbem-31083	183	5	data	datum	NOUN
fbem-31083	183	6	gathering	gathering	NOUN
fbem-31083	183	7	procedures	procedure	NOUN
fbem-31083	183	8	such	such	ADJ
fbem-31083	183	9	as	as	ADP
fbem-31083	183	10	document	document	NOUN
fbem-31083	183	11	analysis	analysis	NOUN
fbem-31083	183	12	on	on	ADP
fbem-31083	183	13	cooperative	cooperative	ADJ
fbem-31083	183	14	reports	report	NOUN
fbem-31083	183	15	and	and	CCONJ
fbem-31083	183	16	manual	manual	NOUN
fbem-31083	183	17	of	of	ADP
fbem-31083	183	18	policies	policy	NOUN
fbem-31083	183	19	were	be	AUX
fbem-31083	183	20	done	do	VERB
fbem-31083	183	21	in	in	ADP
fbem-31083	183	22	the	the	DET
fbem-31083	183	23	cooperative	cooperative	ADJ
fbem-31083	183	24	office	office	NOUN
fbem-31083	183	25	since	since	SCONJ
fbem-31083	183	26	confidential	confidential	ADJ
fbem-31083	183	27	files	file	NOUN
fbem-31083	183	28	which	which	PRON
fbem-31083	183	29	were	be	AUX
fbem-31083	183	30	not	not	PART
fbem-31083	183	31	allowed	allow	VERB
fbem-31083	183	32	to	to	PART
fbem-31083	183	33	be	be	AUX
fbem-31083	183	34	brought	bring	VERB
fbem-31083	183	35	outside	outside	ADP
fbem-31083	183	36	the	the	DET
fbem-31083	183	37	cooperative	cooperative	ADJ
fbem-31083	183	38	premises	premise	NOUN
fbem-31083	183	39	.	.	PUNCT
fbem-31083	184	1	these	these	DET
fbem-31083	184	2	mechanisms	mechanism	NOUN
fbem-31083	184	3	were	be	AUX
fbem-31083	184	4	made	make	VERB
fbem-31083	184	5	to	to	PART
fbem-31083	184	6	protect	protect	VERB
fbem-31083	184	7	the	the	DET
fbem-31083	184	8	cooperative	cooperative	NOUN
fbem-31083	184	9	,	,	PUNCT
fbem-31083	184	10	the	the	DET
fbem-31083	184	11	participants	participant	NOUN
fbem-31083	184	12	,	,	PUNCT
fbem-31083	184	13	and	and	CCONJ
fbem-31083	184	14	the	the	DET
fbem-31083	184	15	researcher	researcher	NOUN
fbem-31083	184	16	.	.	PUNCT
fbem-31083	185	1	5.5	5.5	NUM
fbem-31083	185	2	.	.	PUNCT
fbem-31083	185	3	treatment	treatment	NOUN
fbem-31083	185	4	of	of	ADP
fbem-31083	185	5	data	datum	NOUN
fbem-31083	185	6	both	both	CCONJ
fbem-31083	185	7	financial	financial	ADJ
fbem-31083	185	8	and	and	CCONJ
fbem-31083	185	9	non	non	ADJ
fbem-31083	185	10	-	-	ADJ
fbem-31083	185	11	financial	financial	ADJ
fbem-31083	185	12	data	datum	NOUN
fbem-31083	185	13	were	be	AUX
fbem-31083	185	14	sorted	sort	VERB
fbem-31083	185	15	and	and	CCONJ
fbem-31083	185	16	analyzed	analyze	VERB
fbem-31083	185	17	according	accord	VERB
fbem-31083	185	18	to	to	ADP
fbem-31083	185	19	the	the	DET
fbem-31083	185	20	research	research	NOUN
fbem-31083	185	21	objectives	objective	NOUN
fbem-31083	185	22	.	.	PUNCT
fbem-31083	186	1	in	in	ADP
fbem-31083	186	2	analyzing	analyze	VERB
fbem-31083	186	3	the	the	DET
fbem-31083	186	4	cooperative	cooperative	NOUN
fbem-31083	186	5	’s	’s	PART
fbem-31083	186	6	audited	audit	VERB
fbem-31083	186	7	financial	financial	ADJ
fbem-31083	186	8	statements	statement	NOUN
fbem-31083	186	9	during	during	ADP
fbem-31083	186	10	the	the	DET
fbem-31083	186	11	horizontal	horizontal	ADJ
fbem-31083	186	12	and	and	CCONJ
fbem-31083	186	13	vertical	vertical	ADJ
fbem-31083	186	14	analysis	analysis	NOUN
fbem-31083	186	15	,	,	PUNCT
fbem-31083	186	16	the	the	DET
fbem-31083	186	17	5	5	NUM
fbem-31083	186	18	%	%	NOUN
fbem-31083	186	19	materiality	materiality	NOUN
fbem-31083	186	20	threshold	threshold	NOUN
fbem-31083	186	21	,	,	PUNCT
fbem-31083	186	22	as	as	SCONJ
fbem-31083	186	23	outlined	outline	VERB
fbem-31083	186	24	in	in	ADP
fbem-31083	186	25	the	the	DET
fbem-31083	186	26	international	international	ADJ
fbem-31083	186	27	standards	standard	NOUN
fbem-31083	186	28	on	on	ADP
fbem-31083	186	29	auditing	auditing	NOUN
fbem-31083	186	30	(	(	PUNCT
fbem-31083	186	31	isa	isa	PROPN
fbem-31083	186	32	)	)	PUNCT
fbem-31083	186	33	320	320	NUM
fbem-31083	186	34	(	(	PUNCT
fbem-31083	186	35	icaew	icaew	ADJ
fbem-31083	186	36	international	international	ADJ
fbem-31083	186	37	accounting	accounting	NOUN
fbem-31083	186	38	,	,	PUNCT
fbem-31083	186	39	auditing	auditing	NOUN
fbem-31083	186	40	and	and	CCONJ
fbem-31083	186	41	ethics	ethic	NOUN
fbem-31083	186	42	,	,	PUNCT
fbem-31083	186	43	n.d	n.d	PROPN
fbem-31083	186	44	.	.	PROPN
fbem-31083	186	45	)	)	PUNCT
fbem-31083	186	46	,	,	PUNCT
fbem-31083	186	47	was	be	AUX
fbem-31083	186	48	applied	apply	VERB
fbem-31083	186	49	to	to	ADP
fbem-31083	186	50	pinpoint	pinpoint	NOUN
fbem-31083	186	51	areas	area	NOUN
fbem-31083	186	52	of	of	ADP
fbem-31083	186	53	financial	financial	ADJ
fbem-31083	186	54	concern	concern	NOUN
fbem-31083	186	55	.	.	PUNCT
fbem-31083	187	1	for	for	ADP
fbem-31083	187	2	the	the	DET
fbem-31083	187	3	piso	piso	NOUN
fbem-31083	187	4	analysis	analysis	NOUN
fbem-31083	187	5	,	,	PUNCT
fbem-31083	187	6	any	any	DET
fbem-31083	187	7	performance	performance	NOUN
fbem-31083	187	8	indicators	indicator	NOUN
fbem-31083	187	9	failing	fail	VERB
fbem-31083	187	10	to	to	PART
fbem-31083	187	11	meet	meet	VERB
fbem-31083	187	12	the	the	DET
fbem-31083	187	13	cda	cda	PROPN
fbem-31083	187	14	’s	’s	PART
fbem-31083	187	15	standards	standard	NOUN
fbem-31083	187	16	were	be	AUX
fbem-31083	187	17	flagged	flag	VERB
fbem-31083	187	18	for	for	ADP
fbem-31083	187	19	further	further	ADJ
fbem-31083	187	20	investigation	investigation	NOUN
fbem-31083	187	21	wherein	wherein	SCONJ
fbem-31083	187	22	key	key	ADJ
fbem-31083	187	23	accounts	account	NOUN
fbem-31083	187	24	or	or	CCONJ
fbem-31083	187	25	parameters	parameter	NOUN
fbem-31083	187	26	falling	fall	VERB
fbem-31083	187	27	below	below	ADP
fbem-31083	187	28	the	the	DET
fbem-31083	187	29	standards	standard	NOUN
fbem-31083	187	30	were	be	AUX
fbem-31083	187	31	further	far	ADV
fbem-31083	187	32	analyzed	analyze	VERB
fbem-31083	187	33	.	.	PUNCT
fbem-31083	188	1	a	a	DET
fbem-31083	188	2	focus	focus	NOUN
fbem-31083	188	3	group	group	NOUN
fbem-31083	188	4	discussion	discussion	NOUN
fbem-31083	188	5	(	(	PUNCT
fbem-31083	188	6	fgd	fgd	PROPN
fbem-31083	188	7	)	)	PUNCT
fbem-31083	188	8	was	be	AUX
fbem-31083	188	9	conducted	conduct	VERB
fbem-31083	188	10	with	with	ADP
fbem-31083	188	11	the	the	DET
fbem-31083	188	12	key	key	ADJ
fbem-31083	188	13	participants	participant	NOUN
fbem-31083	188	14	to	to	PART
fbem-31083	188	15	evaluate	evaluate	VERB
fbem-31083	188	16	the	the	DET
fbem-31083	188	17	likelihood	likelihood	NOUN
fbem-31083	188	18	and	and	CCONJ
fbem-31083	188	19	potential	potential	ADJ
fbem-31083	188	20	impact	impact	NOUN
fbem-31083	188	21	of	of	ADP
fbem-31083	188	22	the	the	DET
fbem-31083	188	23	identified	identify	VERB
fbem-31083	188	24	risk	risk	NOUN
fbem-31083	188	25	areas	area	NOUN
fbem-31083	188	26	using	use	VERB
fbem-31083	188	27	the	the	DET
fbem-31083	188	28	four	four	NUM
fbem-31083	188	29	-	-	PUNCT
fbem-31083	188	30	by	by	ADP
fbem-31083	188	31	-	-	PUNCT
fbem-31083	188	32	four	four	NUM
fbem-31083	188	33	risk	risk	NOUN
fbem-31083	188	34	matrix	matrix	NOUN
fbem-31083	188	35	.	.	PUNCT
fbem-31083	189	1	the	the	DET
fbem-31083	189	2	study	study	NOUN
fbem-31083	189	3	had	have	VERB
fbem-31083	189	4	the	the	DET
fbem-31083	189	5	following	follow	VERB
fbem-31083	189	6	likelihood	likelihood	NOUN
fbem-31083	189	7	and	and	CCONJ
fbem-31083	189	8	impact	impact	NOUN
fbem-31083	189	9	assessment	assessment	NOUN
fbem-31083	189	10	description	description	NOUN
fbem-31083	189	11	and	and	CCONJ
fbem-31083	189	12	its	its	PRON
fbem-31083	189	13	corresponding	corresponding	ADJ
fbem-31083	189	14	interpretation	interpretation	NOUN
fbem-31083	189	15	using	use	VERB
fbem-31083	189	16	the	the	DET
fbem-31083	189	17	4	4	NUM
fbem-31083	189	18	-	-	PUNCT
fbem-31083	189	19	point	point	NOUN
fbem-31083	189	20	rating	rating	NOUN
fbem-31083	189	21	scale	scale	NOUN
fbem-31083	189	22	.	.	PUNCT
fbem-31083	190	1	this	this	DET
fbem-31083	190	2	assessment	assessment	NOUN
fbem-31083	190	3	tool	tool	NOUN
fbem-31083	190	4	is	be	AUX
fbem-31083	190	5	presented	present	VERB
fbem-31083	190	6	in	in	ADP
fbem-31083	190	7	table	table	NOUN
fbem-31083	190	8	1	1	NUM
fbem-31083	190	9	.	.	PUNCT
fbem-31083	190	10	table	table	NOUN
fbem-31083	190	11	1	1	NUM
fbem-31083	190	12	.	.	PUNCT
fbem-31083	191	1	likelihood	likelihood	NOUN
fbem-31083	191	2	and	and	CCONJ
fbem-31083	191	3	consequence	consequence	NOUN
fbem-31083	191	4	assessment	assessment	NOUN
fbem-31083	191	5	descriptions	description	NOUN
fbem-31083	191	6	and	and	CCONJ
fbem-31083	191	7	its	its	PRON
fbem-31083	191	8	corresponding	correspond	VERB
fbem-31083	191	9	interpretation	interpretation	NOUN
fbem-31083	191	10	likelihood	likelihood	NOUN
fbem-31083	191	11	rating	rating	NOUN
fbem-31083	191	12	description	description	NOUN
fbem-31083	191	13	interpretation	interpretation	NOUN
fbem-31083	191	14	almost	almost	ADV
fbem-31083	191	15	certain	certain	ADJ
fbem-31083	191	16	4	4	NUM
fbem-31083	191	17	expected	expect	VERB
fbem-31083	191	18	to	to	PART
fbem-31083	191	19	occur	occur	VERB
fbem-31083	191	20	above	above	ADP
fbem-31083	191	21	50	50	NUM
fbem-31083	191	22	%	%	NOUN
fbem-31083	191	23	chance	chance	NOUN
fbem-31083	191	24	to	to	PART
fbem-31083	191	25	occur	occur	VERB
fbem-31083	191	26	in	in	ADP
fbem-31083	191	27	most	most	ADJ
fbem-31083	191	28	circumstances	circumstance	NOUN
fbem-31083	191	29	without	without	ADP
fbem-31083	191	30	additional	additional	ADJ
fbem-31083	191	31	controls	control	NOUN
fbem-31083	191	32	the	the	DET
fbem-31083	191	33	event	event	NOUN
fbem-31083	191	34	is	be	AUX
fbem-31083	191	35	expected	expect	VERB
fbem-31083	191	36	to	to	PART
fbem-31083	191	37	occur	occur	VERB
fbem-31083	191	38	in	in	ADP
fbem-31083	191	39	most	most	ADJ
fbem-31083	191	40	circumstances	circumstance	NOUN
fbem-31083	191	41	likely	likely	ADJ
fbem-31083	191	42	3	3	NUM
fbem-31083	191	43	will	will	AUX
fbem-31083	191	44	probably	probably	ADV
fbem-31083	191	45	occur	occur	VERB
fbem-31083	191	46	in	in	ADP
fbem-31083	191	47	most	most	ADJ
fbem-31083	191	48	circumstance	circumstance	NOUN
fbem-31083	191	49	21%-50	21%-50	NUM
fbem-31083	191	50	%	%	NOUN
fbem-31083	191	51	occurrence	occurrence	NOUN
fbem-31083	191	52	the	the	DET
fbem-31083	191	53	event	event	NOUN
fbem-31083	191	54	has	have	AUX
fbem-31083	191	55	occurred	occur	VERB
fbem-31083	191	56	in	in	ADP
fbem-31083	191	57	different	different	ADJ
fbem-31083	191	58	industries	industry	NOUN
fbem-31083	191	59	with	with	ADP
fbem-31083	191	60	similar	similar	ADJ
fbem-31083	191	61	levels	level	NOUN
fbem-31083	191	62	of	of	ADP
fbem-31083	191	63	controls	control	NOUN
fbem-31083	191	64	in	in	ADP
fbem-31083	191	65	place	place	NOUN
fbem-31083	191	66	unlikely	unlikely	ADJ
fbem-31083	191	67	2	2	NUM
fbem-31083	191	68	not	not	PART
fbem-31083	191	69	expected	expect	VERB
fbem-31083	191	70	to	to	PART
fbem-31083	191	71	occur20	occur20	VERB
fbem-31083	191	72	%	%	NOUN
fbem-31083	191	73	to	to	PART
fbem-31083	191	74	5	5	NUM
fbem-31083	191	75	%	%	NOUN
fbem-31083	191	76	change	change	NOUN
fbem-31083	191	77	to	to	PART
fbem-31083	191	78	occur	occur	VERB
fbem-31083	191	79	the	the	DET
fbem-31083	191	80	event	event	NOUN
fbem-31083	191	81	has	have	AUX
fbem-31083	191	82	n’t	not	PART
fbem-31083	191	83	occurred	occur	VERB
fbem-31083	191	84	,	,	PUNCT
fbem-31083	191	85	but	but	CCONJ
fbem-31083	191	86	it	it	PRON
fbem-31083	191	87	could	could	AUX
fbem-31083	191	88	occur	occur	VERB
fbem-31083	191	89	in	in	ADP
fbem-31083	191	90	some	some	DET
fbem-31083	191	91	circumstances	circumstance	NOUN
fbem-31083	191	92	rare	rare	ADJ
fbem-31083	191	93	1	1	NUM
fbem-31083	191	94	exceptional	exceptional	ADJ
fbem-31083	191	95	circumstances	circumstance	NOUN
fbem-31083	191	96	only	only	ADV
fbem-31083	191	97	<	<	X
fbem-31083	191	98	5	5	NUM
fbem-31083	191	99	%	%	NOUN
fbem-31083	191	100	chance	chance	NOUN
fbem-31083	191	101	to	to	PART
fbem-31083	191	102	occur	occur	VERB
fbem-31083	191	103	a	a	DET
fbem-31083	191	104	small	small	ADJ
fbem-31083	191	105	chance	chance	NOUN
fbem-31083	191	106	of	of	ADP
fbem-31083	191	107	occurring	occur	VERB
fbem-31083	191	108	that	that	PRON
fbem-31083	191	109	would	would	AUX
fbem-31083	191	110	be	be	AUX
fbem-31083	191	111	caused	cause	VERB
fbem-31083	191	112	by	by	ADP
fbem-31083	191	113	events	event	NOUN
fbem-31083	191	114	not	not	PART
fbem-31083	191	115	previously	previously	ADV
fbem-31083	191	116	seen	see	VERB
fbem-31083	191	117	.	.	PUNCT
fbem-31083	192	1	impact	impact	NOUN
fbem-31083	192	2	rating	rating	NOUN
fbem-31083	192	3	description	description	NOUN
fbem-31083	192	4	interpretation	interpretation	NOUN
fbem-31083	192	5	significant	significant	ADJ
fbem-31083	192	6	4	4	NUM
fbem-31083	192	7	annual	annual	ADJ
fbem-31083	192	8	financial	financial	ADJ
fbem-31083	192	9	loss	loss	NOUN
fbem-31083	192	10	of	of	ADP
fbem-31083	192	11	more	more	ADJ
fbem-31083	192	12	than	than	ADP
fbem-31083	192	13	33	33	NUM
fbem-31083	192	14	%	%	NOUN
fbem-31083	192	15	.	.	PUNCT
fbem-31083	193	1	the	the	DET
fbem-31083	193	2	impact	impact	NOUN
fbem-31083	193	3	has	have	VERB
fbem-31083	193	4	critical	critical	ADJ
fbem-31083	193	5	financial	financial	ADJ
fbem-31083	193	6	effect	effect	NOUN
fbem-31083	193	7	to	to	ADP
fbem-31083	193	8	the	the	DET
fbem-31083	193	9	cooperative	cooperative	NOUN
fbem-31083	193	10	's	's	PART
fbem-31083	193	11	financial	financial	ADJ
fbem-31083	193	12	status	status	NOUN
fbem-31083	193	13	and	and	CCONJ
fbem-31083	193	14	demands	demand	VERB
fbem-31083	193	15	immediate	immediate	ADJ
fbem-31083	193	16	course	course	NOUN
fbem-31083	193	17	of	of	ADP
fbem-31083	193	18	action	action	NOUN
fbem-31083	193	19	.	.	PUNCT
fbem-31083	194	1	extensive	extensive	ADJ
fbem-31083	194	2	3	3	NUM
fbem-31083	194	3	annual	annual	ADJ
fbem-31083	194	4	financial	financial	ADJ
fbem-31083	194	5	loss	loss	NOUN
fbem-31083	194	6	of	of	ADP
fbem-31083	194	7	more	more	ADJ
fbem-31083	194	8	than	than	ADP
fbem-31083	194	9	20%-33	20%-33	NUM
fbem-31083	194	10	%	%	NOUN
fbem-31083	194	11	.	.	PUNCT
fbem-31083	195	1	the	the	DET
fbem-31083	195	2	impact	impact	NOUN
fbem-31083	195	3	has	have	VERB
fbem-31083	195	4	a	a	DET
fbem-31083	195	5	major	major	ADJ
fbem-31083	195	6	effect	effect	NOUN
fbem-31083	195	7	to	to	ADP
fbem-31083	195	8	the	the	DET
fbem-31083	195	9	cooperative	cooperative	NOUN
fbem-31083	195	10	's	's	PART
fbem-31083	195	11	financial	financial	ADJ
fbem-31083	195	12	status	status	NOUN
fbem-31083	195	13	and	and	CCONJ
fbem-31083	195	14	needs	need	VERB
fbem-31083	195	15	strict	strict	ADJ
fbem-31083	195	16	implementation	implementation	NOUN
fbem-31083	195	17	of	of	ADP
fbem-31083	195	18	controls	control	NOUN
fbem-31083	195	19	.	.	PUNCT
fbem-31083	196	1	negligible	negligible	ADJ
fbem-31083	196	2	2	2	NUM
fbem-31083	196	3	annual	annual	ADJ
fbem-31083	196	4	financial	financial	ADJ
fbem-31083	196	5	loss	loss	NOUN
fbem-31083	196	6	of	of	ADP
fbem-31083	196	7	more	more	ADJ
fbem-31083	196	8	than	than	ADP
fbem-31083	196	9	15%-20	15%-20	NUM
fbem-31083	196	10	%	%	NOUN
fbem-31083	196	11	.	.	PUNCT
fbem-31083	197	1	the	the	DET
fbem-31083	197	2	impact	impact	NOUN
fbem-31083	197	3	has	have	VERB
fbem-31083	197	4	a	a	DET
fbem-31083	197	5	manageable	manageable	ADJ
fbem-31083	197	6	effect	effect	NOUN
fbem-31083	197	7	to	to	ADP
fbem-31083	197	8	the	the	DET
fbem-31083	197	9	cooperative	cooperative	NOUN
fbem-31083	197	10	's	's	PART
fbem-31083	197	11	financial	financial	ADJ
fbem-31083	197	12	status	status	NOUN
fbem-31083	197	13	given	give	VERB
fbem-31083	197	14	proper	proper	ADJ
fbem-31083	197	15	controls	control	NOUN
fbem-31083	197	16	.	.	PUNCT
fbem-31083	198	1	insignificant	insignificant	ADJ
fbem-31083	198	2	1	1	NUM
fbem-31083	198	3	annual	annual	ADJ
fbem-31083	198	4	financial	financial	ADJ
fbem-31083	198	5	loss	loss	NOUN
fbem-31083	198	6	of	of	ADP
fbem-31083	198	7	less	less	ADJ
fbem-31083	198	8	than	than	ADP
fbem-31083	198	9	15	15	NUM
fbem-31083	198	10	%	%	NOUN
fbem-31083	198	11	.	.	PUNCT
fbem-31083	199	1	the	the	DET
fbem-31083	199	2	impact	impact	NOUN
fbem-31083	199	3	has	have	VERB
fbem-31083	199	4	a	a	DET
fbem-31083	199	5	negligible	negligible	ADJ
fbem-31083	199	6	effect	effect	NOUN
fbem-31083	199	7	to	to	ADP
fbem-31083	199	8	the	the	DET
fbem-31083	199	9	cooperative	cooperative	NOUN
fbem-31083	199	10	's	's	PART
fbem-31083	199	11	financial	financial	ADJ
fbem-31083	199	12	status	status	NOUN
fbem-31083	199	13	and	and	CCONJ
fbem-31083	199	14	current	current	ADJ
fbem-31083	199	15	controls	control	NOUN
fbem-31083	199	16	is	be	AUX
fbem-31083	199	17	still	still	ADV
fbem-31083	199	18	sufficient	sufficient	ADJ
fbem-31083	199	19	.	.	PUNCT
fbem-31083	200	1	the	the	DET
fbem-31083	200	2	four	four	NUM
fbem-31083	200	3	-	-	PUNCT
fbem-31083	200	4	by	by	ADP
fbem-31083	200	5	-	-	PUNCT
fbem-31083	200	6	four	four	NUM
fbem-31083	200	7	risk	risk	NOUN
fbem-31083	200	8	matrix	matrix	NOUN
fbem-31083	200	9	,	,	PUNCT
fbem-31083	200	10	as	as	SCONJ
fbem-31083	200	11	adapted	adapt	VERB
fbem-31083	200	12	from	from	ADP
fbem-31083	200	13	massey	massey	PROPN
fbem-31083	200	14	university	university	PROPN
fbem-31083	200	15	's	's	PART
fbem-31083	200	16	risk	risk	NOUN
fbem-31083	200	17	management	management	NOUN
fbem-31083	200	18	framework	framework	NOUN
fbem-31083	200	19	and	and	CCONJ
fbem-31083	200	20	was	be	AUX
fbem-31083	200	21	modified	modify	VERB
fbem-31083	200	22	to	to	PART
fbem-31083	200	23	fit	fit	VERB
fbem-31083	200	24	the	the	DET
fbem-31083	200	25	research	research	NOUN
fbem-31083	200	26	objectives	objective	NOUN
fbem-31083	200	27	,	,	PUNCT
fbem-31083	200	28	employing	employ	VERB
fbem-31083	200	29	a	a	DET
fbem-31083	200	30	scale	scale	NOUN
fbem-31083	200	31	from	from	ADP
fbem-31083	200	32	1	1	NUM
fbem-31083	200	33	to	to	PART
fbem-31083	200	34	4	4	NUM
fbem-31083	200	35	to	to	PART
fbem-31083	200	36	assess	assess	VERB
fbem-31083	200	37	the	the	DET
fbem-31083	200	38	likelihood	likelihood	NOUN
fbem-31083	200	39	of	of	ADP
fbem-31083	200	40	a	a	DET
fbem-31083	200	41	risk	risk	NOUN
fbem-31083	200	42	occurring	occur	VERB
fbem-31083	200	43	in	in	ADP
fbem-31083	200	44	relation	relation	NOUN
fbem-31083	200	45	to	to	ADP
fbem-31083	200	46	the	the	DET
fbem-31083	200	47	severity	severity	NOUN
fbem-31083	200	48	of	of	ADP
fbem-31083	200	49	its	its	PRON
fbem-31083	200	50	potential	potential	ADJ
fbem-31083	200	51	impact	impact	NOUN
fbem-31083	200	52	on	on	ADP
fbem-31083	200	53	the	the	DET
fbem-31083	200	54	cooperative	cooperative	NOUN
fbem-31083	200	55	.	.	PUNCT
fbem-31083	201	1	under	under	ADP
fbem-31083	201	2	this	this	DET
fbem-31083	201	3	four	four	NUM
fbem-31083	201	4	-	-	PUNCT
fbem-31083	201	5	by	by	ADP
fbem-31083	201	6	-	-	PUNCT
fbem-31083	201	7	four	four	NUM
fbem-31083	201	8	matrix	matrix	NOUN
fbem-31083	201	9	,	,	PUNCT
fbem-31083	201	10	risks	risk	NOUN
fbem-31083	201	11	rated	rate	VERB
fbem-31083	201	12	between	between	ADP
fbem-31083	201	13	1	1	NUM
fbem-31083	201	14	and	and	CCONJ
fbem-31083	201	15	3	3	NUM
fbem-31083	201	16	are	be	AUX
fbem-31083	201	17	considered	consider	VERB
fbem-31083	201	18	negligible	negligible	ADJ
fbem-31083	201	19	and	and	CCONJ
fbem-31083	201	20	do	do	AUX
fbem-31083	201	21	not	not	PART
fbem-31083	201	22	require	require	VERB
fbem-31083	201	23	any	any	DET
fbem-31083	201	24	action	action	NOUN
fbem-31083	201	25	since	since	SCONJ
fbem-31083	201	26	there	there	PRON
fbem-31083	201	27	is	be	VERB
fbem-31083	201	28	insignificant	insignificant	ADJ
fbem-31083	201	29	level	level	NOUN
fbem-31083	201	30	of	of	ADP
fbem-31083	201	31	losses	loss	NOUN
fbem-31083	201	32	.	.	PUNCT
fbem-31083	202	1	this	this	DET
fbem-31083	202	2	risk	risk	NOUN
fbem-31083	202	3	is	be	AUX
fbem-31083	202	4	"	"	PUNCT
fbem-31083	202	5	risk	risk	NOUN
fbem-31083	202	6	-	-	PUNCT
fbem-31083	202	7	free	free	ADJ
fbem-31083	202	8	"	"	PUNCT
fbem-31083	202	9	and	and	CCONJ
fbem-31083	202	10	coded	code	VERB
fbem-31083	202	11	green	green	ADJ
fbem-31083	202	12	.	.	PUNCT
fbem-31083	203	1	risk	risk	NOUN
fbem-31083	203	2	with	with	ADP
fbem-31083	203	3	ratings	rating	NOUN
fbem-31083	203	4	between	between	ADP
fbem-31083	203	5	4	4	NUM
fbem-31083	203	6	and	and	CCONJ
fbem-31083	203	7	6	6	NUM
fbem-31083	203	8	are	be	AUX
fbem-31083	203	9	allowable	allowable	ADJ
fbem-31083	203	10	meaning	meaning	NOUN
fbem-31083	203	11	losses	loss	NOUN
fbem-31083	203	12	are	be	AUX
fbem-31083	203	13	manageable	manageable	ADJ
fbem-31083	203	14	within	within	ADP
fbem-31083	203	15	the	the	DET
fbem-31083	203	16	cooperative	cooperative	NOUN
fbem-31083	203	17	’s	’s	PART
fbem-31083	203	18	capacity	capacity	NOUN
fbem-31083	203	19	.	.	PUNCT
fbem-31083	204	1	this	this	DET
fbem-31083	204	2	risk	risk	NOUN
fbem-31083	204	3	is	be	AUX
fbem-31083	204	4	“	"	PUNCT
fbem-31083	204	5	acceptable	acceptable	ADJ
fbem-31083	204	6	”	"	PUNCT
fbem-31083	204	7	and	and	CCONJ
fbem-31083	204	8	coded	code	VERB
fbem-31083	204	9	blue	blue	ADJ
fbem-31083	204	10	.	.	PUNCT
fbem-31083	205	1	risks	risk	NOUN
fbem-31083	205	2	with	with	ADP
fbem-31083	205	3	ratings	rating	NOUN
fbem-31083	205	4	of	of	ADP
fbem-31083	205	5	8	8	NUM
fbem-31083	205	6	to	to	PART
fbem-31083	205	7	9	9	NUM
fbem-31083	205	8	should	should	AUX
fbem-31083	205	9	be	be	AUX
fbem-31083	205	10	immediately	immediately	ADV
fbem-31083	205	11	mitigated	mitigate	VERB
fbem-31083	205	12	since	since	SCONJ
fbem-31083	205	13	the	the	DET
fbem-31083	205	14	cooperative	cooperative	NOUN
fbem-31083	205	15	could	could	AUX
fbem-31083	205	16	face	face	VERB
fbem-31083	205	17	potential	potential	ADJ
fbem-31083	205	18	material	material	NOUN
fbem-31083	205	19	losses	loss	NOUN
fbem-31083	205	20	on	on	ADP
fbem-31083	205	21	current	current	ADJ
fbem-31083	205	22	assets	asset	NOUN
fbem-31083	205	23	.	.	PUNCT
fbem-31083	206	1	this	this	DET
fbem-31083	206	2	risk	risk	NOUN
fbem-31083	206	3	is	be	AUX
fbem-31083	206	4	considered	consider	VERB
fbem-31083	206	5	“	"	PUNCT
fbem-31083	206	6	critical	critical	ADJ
fbem-31083	206	7	”	"	PUNCT
fbem-31083	206	8	and	and	CCONJ
fbem-31083	206	9	coded	code	VERB
fbem-31083	206	10	orange	orange	NOUN
fbem-31083	206	11	signifying	signify	VERB
fbem-31083	206	12	a	a	DET
fbem-31083	206	13	scenario	scenario	NOUN
fbem-31083	206	14	where	where	SCONJ
fbem-31083	206	15	the	the	DET
fbem-31083	206	16	cooperative	cooperative	NOUN
fbem-31083	206	17	could	could	AUX
fbem-31083	206	18	lose	lose	VERB
fbem-31083	206	19	all	all	DET
fbem-31083	206	20	its	its	PRON
fbem-31083	206	21	net	net	ADJ
fbem-31083	206	22	assets	asset	NOUN
fbem-31083	206	23	.	.	PUNCT
fbem-31083	207	1	finally	finally	ADV
fbem-31083	207	2	,	,	PUNCT
fbem-31083	207	3	risk	risk	NOUN
fbem-31083	207	4	rated	rate	VERB
fbem-31083	207	5	between	between	ADP
fbem-31083	207	6	12	12	NUM
fbem-31083	207	7	and	and	CCONJ
fbem-31083	207	8	16	16	NUM
fbem-31083	207	9	should	should	AUX
fbem-31083	207	10	be	be	AUX
fbem-31083	207	11	at	at	ADV
fbem-31083	207	12	all	all	DET
fbem-31083	207	13	means	mean	NOUN
fbem-31083	207	14	be	be	AUX
fbem-31083	207	15	avoided	avoid	VERB
fbem-31083	207	16	since	since	SCONJ
fbem-31083	207	17	this	this	DET
fbem-31083	207	18	scenario	scenario	NOUN
fbem-31083	207	19	initially	initially	ADV
fbem-31083	207	20	could	could	AUX
fbem-31083	207	21	signal	signal	VERB
fbem-31083	207	22	signs	sign	NOUN
fbem-31083	207	23	of	of	ADP
fbem-31083	207	24	bankruptcy	bankruptcy	NOUN
fbem-31083	207	25	.	.	PUNCT
fbem-31083	208	1	this	this	DET
fbem-31083	208	2	risk	risk	NOUN
fbem-31083	208	3	is	be	AUX
fbem-31083	208	4	considered	consider	VERB
fbem-31083	208	5	“	"	PUNCT
fbem-31083	208	6	disastrous	disastrous	ADJ
fbem-31083	208	7	”	"	PUNCT
fbem-31083	208	8	and	and	CCONJ
fbem-31083	208	9	coded	code	VERB
fbem-31083	208	10	red	red	ADJ
fbem-31083	208	11	.	.	PUNCT
fbem-31083	209	1	each	each	PRON
fbem-31083	209	2	of	of	ADP
fbem-31083	209	3	these	these	DET
fbem-31083	209	4	risk	risk	NOUN
fbem-31083	209	5	zones	zone	NOUN
fbem-31083	209	6	is	be	AUX
fbem-31083	209	7	associated	associate	VERB
fbem-31083	209	8	with	with	ADP
fbem-31083	209	9	specific	specific	ADJ
fbem-31083	209	10	risk	risk	NOUN
fbem-31083	209	11	treatment	treatment	NOUN
fbem-31083	209	12	strategies	strategy	NOUN
fbem-31083	209	13	.	.	PUNCT
fbem-31083	210	1	by	by	ADP
fbem-31083	210	2	combining	combine	VERB
fbem-31083	210	3	the	the	DET
fbem-31083	210	4	likelihood	likelihood	NOUN
fbem-31083	210	5	and	and	CCONJ
fbem-31083	210	6	impact	impact	NOUN
fbem-31083	210	7	parameters	parameter	NOUN
fbem-31083	210	8	along	along	ADP
fbem-31083	210	9	with	with	ADP
fbem-31083	210	10	the	the	DET
fbem-31083	210	11	corresponding	corresponding	ADJ
fbem-31083	210	12	risk	risk	NOUN
fbem-31083	210	13	color	color	NOUN
fbem-31083	210	14	codes	code	NOUN
fbem-31083	210	15	,	,	PUNCT
fbem-31083	210	16	the	the	DET
fbem-31083	210	17	risk	risk	NOUN
fbem-31083	210	18	matrix	matrix	NOUN
fbem-31083	210	19	is	be	AUX
fbem-31083	210	20	structured	structure	VERB
fbem-31083	210	21	presented	present	VERB
fbem-31083	210	22	in	in	ADP
fbem-31083	210	23	table	table	NOUN
fbem-31083	210	24	2	2	NUM
fbem-31083	210	25	.	.	PUNCT
fbem-31083	210	26	table	table	NOUN
fbem-31083	210	27	2	2	NUM
fbem-31083	210	28	.	.	X
fbem-31083	210	29	four	four	NUM
fbem-31083	210	30	-	-	PUNCT
fbem-31083	210	31	by	by	ADP
fbem-31083	210	32	-	-	PUNCT
fbem-31083	210	33	four	four	NUM
fbem-31083	210	34	risk	risk	NOUN
fbem-31083	210	35	matrix	matrix	NOUN
fbem-31083	210	36	82	82	NUM
fbem-31083	210	37	5.6	5.6	NUM
fbem-31083	210	38	.	.	PUNCT
fbem-31083	211	1	ethical	ethical	ADJ
fbem-31083	211	2	considerations	consideration	NOUN
fbem-31083	211	3	ethical	ethical	ADJ
fbem-31083	211	4	issues	issue	NOUN
fbem-31083	211	5	are	be	AUX
fbem-31083	211	6	the	the	DET
fbem-31083	211	7	primary	primary	ADJ
fbem-31083	211	8	consideration	consideration	NOUN
fbem-31083	211	9	in	in	ADP
fbem-31083	211	10	every	every	DET
fbem-31083	211	11	research	research	NOUN
fbem-31083	211	12	,	,	PUNCT
fbem-31083	211	13	especially	especially	ADV
fbem-31083	211	14	on	on	ADP
fbem-31083	211	15	a	a	DET
fbem-31083	211	16	non	non	ADJ
fbem-31083	211	17	-	-	ADJ
fbem-31083	211	18	disclosure	disclosure	ADJ
fbem-31083	211	19	agreement	agreement	NOUN
fbem-31083	211	20	.	.	PUNCT
fbem-31083	212	1	the	the	DET
fbem-31083	212	2	involvement	involvement	NOUN
fbem-31083	212	3	of	of	ADP
fbem-31083	212	4	all	all	DET
fbem-31083	212	5	participants	participant	NOUN
fbem-31083	212	6	was	be	AUX
fbem-31083	212	7	voluntary	voluntary	ADJ
fbem-31083	212	8	and	and	CCONJ
fbem-31083	212	9	was	be	AUX
fbem-31083	212	10	explicitly	explicitly	ADV
fbem-31083	212	11	stated	state	VERB
fbem-31083	212	12	in	in	ADP
fbem-31083	212	13	their	their	PRON
fbem-31083	212	14	informed	informed	ADJ
fbem-31083	212	15	consent	consent	NOUN
fbem-31083	212	16	.	.	PUNCT
fbem-31083	213	1	during	during	ADP
fbem-31083	213	2	the	the	DET
fbem-31083	213	3	duration	duration	NOUN
fbem-31083	213	4	of	of	ADP
fbem-31083	213	5	the	the	DET
fbem-31083	213	6	research	research	NOUN
fbem-31083	213	7	,	,	PUNCT
fbem-31083	213	8	no	no	DET
fbem-31083	213	9	participants	participant	NOUN
fbem-31083	213	10	withdraw	withdraw	VERB
fbem-31083	213	11	from	from	ADP
fbem-31083	213	12	taking	take	VERB
fbem-31083	213	13	part	part	NOUN
fbem-31083	213	14	in	in	ADP
fbem-31083	213	15	the	the	DET
fbem-31083	213	16	research	research	NOUN
fbem-31083	213	17	up	up	ADP
fbem-31083	213	18	until	until	ADP
fbem-31083	213	19	its	its	PRON
fbem-31083	213	20	completion	completion	NOUN
fbem-31083	213	21	.	.	PUNCT
fbem-31083	214	1	in	in	ADP
fbem-31083	214	2	terms	term	NOUN
fbem-31083	214	3	of	of	ADP
fbem-31083	214	4	confidentiality	confidentiality	NOUN
fbem-31083	214	5	of	of	ADP
fbem-31083	214	6	information	information	NOUN
fbem-31083	214	7	,	,	PUNCT
fbem-31083	214	8	all	all	DET
fbem-31083	214	9	the	the	DET
fbem-31083	214	10	gathered	gather	VERB
fbem-31083	214	11	data	datum	NOUN
fbem-31083	214	12	were	be	AUX
fbem-31083	214	13	identified	identify	VERB
fbem-31083	214	14	during	during	ADP
fbem-31083	214	15	the	the	DET
fbem-31083	214	16	proposal	proposal	NOUN
fbem-31083	214	17	presentation	presentation	NOUN
fbem-31083	214	18	and	and	CCONJ
fbem-31083	214	19	were	be	AUX
fbem-31083	214	20	approved	approve	VERB
fbem-31083	214	21	by	by	ADP
fbem-31083	214	22	the	the	DET
fbem-31083	214	23	cooperative	cooperative	NOUN
fbem-31083	214	24	.	.	PUNCT
fbem-31083	215	1	further	far	ADV
fbem-31083	215	2	,	,	PUNCT
fbem-31083	215	3	the	the	DET
fbem-31083	215	4	cooperative	cooperative	NOUN
fbem-31083	215	5	endorsed	endorse	VERB
fbem-31083	215	6	the	the	DET
fbem-31083	215	7	manuscript	manuscript	NOUN
fbem-31083	215	8	for	for	ADP
fbem-31083	215	9	validation	validation	NOUN
fbem-31083	215	10	and	and	CCONJ
fbem-31083	215	11	approval	approval	NOUN
fbem-31083	215	12	before	before	ADP
fbem-31083	215	13	publication	publication	NOUN
fbem-31083	215	14	.	.	PUNCT
fbem-31083	216	1	in	in	ADP
fbem-31083	216	2	terms	term	NOUN
fbem-31083	216	3	of	of	ADP
fbem-31083	216	4	selecting	select	VERB
fbem-31083	216	5	the	the	DET
fbem-31083	216	6	participants	participant	NOUN
fbem-31083	216	7	,	,	PUNCT
fbem-31083	216	8	the	the	DET
fbem-31083	216	9	criteria	criterion	NOUN
fbem-31083	216	10	were	be	AUX
fbem-31083	216	11	also	also	ADV
fbem-31083	216	12	presented	present	VERB
fbem-31083	216	13	during	during	ADP
fbem-31083	216	14	the	the	DET
fbem-31083	216	15	proposal	proposal	NOUN
fbem-31083	216	16	meeting	meeting	NOUN
fbem-31083	216	17	.	.	PUNCT
fbem-31083	217	1	the	the	DET
fbem-31083	217	2	cooperative	cooperative	NOUN
fbem-31083	217	3	identified	identify	VERB
fbem-31083	217	4	the	the	DET
fbem-31083	217	5	participants	participant	NOUN
fbem-31083	217	6	who	who	PRON
fbem-31083	217	7	bore	bear	VERB
fbem-31083	217	8	the	the	DET
fbem-31083	217	9	qualification	qualification	NOUN
fbem-31083	217	10	and	and	CCONJ
fbem-31083	217	11	were	be	AUX
fbem-31083	217	12	endorsed	endorse	VERB
fbem-31083	217	13	to	to	PART
fbem-31083	217	14	participate	participate	VERB
fbem-31083	217	15	.	.	PUNCT
fbem-31083	218	1	all	all	PRON
fbem-31083	218	2	of	of	ADP
fbem-31083	218	3	the	the	DET
fbem-31083	218	4	endorsed	endorse	VERB
fbem-31083	218	5	individual	individual	NOUN
fbem-31083	218	6	joined	join	VERB
fbem-31083	218	7	the	the	DET
fbem-31083	218	8	research	research	NOUN
fbem-31083	218	9	activities	activity	NOUN
fbem-31083	218	10	on	on	ADP
fbem-31083	218	11	their	their	PRON
fbem-31083	218	12	own	own	ADJ
fbem-31083	218	13	free	free	ADJ
fbem-31083	218	14	will	will	NOUN
fbem-31083	218	15	.	.	PUNCT
fbem-31083	219	1	moreover	moreover	ADV
fbem-31083	219	2	,	,	PUNCT
fbem-31083	219	3	disclosure	disclosure	NOUN
fbem-31083	219	4	of	of	ADP
fbem-31083	219	5	the	the	DET
fbem-31083	219	6	identification	identification	NOUN
fbem-31083	219	7	of	of	ADP
fbem-31083	219	8	the	the	DET
fbem-31083	219	9	participants	participant	NOUN
fbem-31083	219	10	was	be	AUX
fbem-31083	219	11	only	only	ADV
fbem-31083	219	12	allowed	allow	VERB
fbem-31083	219	13	up	up	ADP
fbem-31083	219	14	to	to	ADP
fbem-31083	219	15	the	the	DET
fbem-31083	219	16	extent	extent	NOUN
fbem-31083	219	17	of	of	ADP
fbem-31083	219	18	identifying	identify	VERB
fbem-31083	219	19	their	their	PRON
fbem-31083	219	20	position	position	NOUN
fbem-31083	219	21	but	but	CCONJ
fbem-31083	219	22	not	not	PART
fbem-31083	219	23	their	their	PRON
fbem-31083	219	24	names	name	NOUN
fbem-31083	219	25	.	.	PUNCT
fbem-31083	220	1	regarding	regard	VERB
fbem-31083	220	2	the	the	DET
fbem-31083	220	3	audited	audit	VERB
fbem-31083	220	4	financial	financial	ADJ
fbem-31083	220	5	statement	statement	NOUN
fbem-31083	220	6	disclosure	disclosure	NOUN
fbem-31083	220	7	,	,	PUNCT
fbem-31083	220	8	the	the	DET
fbem-31083	220	9	data	datum	NOUN
fbem-31083	220	10	gathered	gather	VERB
fbem-31083	220	11	were	be	AUX
fbem-31083	220	12	limited	limit	VERB
fbem-31083	220	13	to	to	ADP
fbem-31083	220	14	those	those	PRON
fbem-31083	220	15	included	include	VERB
fbem-31083	220	16	in	in	ADP
fbem-31083	220	17	the	the	DET
fbem-31083	220	18	cooperative	cooperative	NOUN
fbem-31083	220	19	's	's	PART
fbem-31083	220	20	annual	annual	ADJ
fbem-31083	220	21	report	report	NOUN
fbem-31083	220	22	complemented	complement	VERB
fbem-31083	220	23	by	by	ADP
fbem-31083	220	24	management	management	NOUN
fbem-31083	220	25	reports	report	NOUN
fbem-31083	220	26	and	and	CCONJ
fbem-31083	220	27	the	the	DET
fbem-31083	220	28	cooperative	cooperative	ADJ
fbem-31083	220	29	piso	piso	NOUN
fbem-31083	220	30	data	datum	NOUN
fbem-31083	220	31	.	.	PUNCT
fbem-31083	221	1	finally	finally	ADV
fbem-31083	221	2	,	,	PUNCT
fbem-31083	221	3	dissemination	dissemination	NOUN
fbem-31083	221	4	and	and	CCONJ
fbem-31083	221	5	utilization	utilization	NOUN
fbem-31083	221	6	of	of	ADP
fbem-31083	221	7	the	the	DET
fbem-31083	221	8	research	research	NOUN
fbem-31083	221	9	findings	finding	NOUN
fbem-31083	221	10	was	be	AUX
fbem-31083	221	11	done	do	VERB
fbem-31083	221	12	through	through	ADP
fbem-31083	221	13	various	various	ADJ
fbem-31083	221	14	platforms	platform	NOUN
fbem-31083	221	15	,	,	PUNCT
fbem-31083	221	16	one	one	NUM
fbem-31083	221	17	during	during	ADP
fbem-31083	221	18	a	a	DET
fbem-31083	221	19	meeting	meeting	NOUN
fbem-31083	221	20	with	with	ADP
fbem-31083	221	21	the	the	DET
fbem-31083	221	22	cooperative	cooperative	ADJ
fbem-31083	221	23	management	management	NOUN
fbem-31083	221	24	and	and	CCONJ
fbem-31083	221	25	officers	officer	NOUN
fbem-31083	221	26	.	.	PUNCT
fbem-31083	222	1	another	another	DET
fbem-31083	222	2	one	one	NOUN
fbem-31083	222	3	is	be	AUX
fbem-31083	222	4	the	the	DET
fbem-31083	222	5	cooperative	cooperative	NOUN
fbem-31083	222	6	adopted	adopt	VERB
fbem-31083	222	7	the	the	DET
fbem-31083	222	8	research	research	NOUN
fbem-31083	222	9	output	output	NOUN
fbem-31083	222	10	as	as	ADP
fbem-31083	222	11	a	a	DET
fbem-31083	222	12	basis	basis	NOUN
fbem-31083	222	13	for	for	ADP
fbem-31083	222	14	policymaking	policymake	VERB
fbem-31083	222	15	enhancement	enhancement	NOUN
fbem-31083	222	16	and	and	CCONJ
fbem-31083	222	17	product	product	NOUN
fbem-31083	222	18	development	development	NOUN
fbem-31083	222	19	to	to	PART
fbem-31083	222	20	address	address	VERB
fbem-31083	222	21	the	the	DET
fbem-31083	222	22	identified	identify	VERB
fbem-31083	222	23	cooperative	cooperative	ADJ
fbem-31083	222	24	risk	risk	NOUN
fbem-31083	222	25	exposures	exposure	NOUN
fbem-31083	222	26	.	.	PUNCT
fbem-31083	223	1	6	6	X
fbem-31083	223	2	.	.	X
fbem-31083	223	3	results	result	NOUN
fbem-31083	223	4	and	and	CCONJ
fbem-31083	223	5	discussion	discussion	NOUN
fbem-31083	223	6	6.1	6.1	NUM
fbem-31083	223	7	.	.	PUNCT
fbem-31083	223	8	identified	identify	VERB
fbem-31083	223	9	risk	risk	NOUN
fbem-31083	223	10	areas	area	NOUN
fbem-31083	223	11	of	of	ADP
fbem-31083	223	12	the	the	DET
fbem-31083	223	13	large	large	ADJ
fbem-31083	223	14	multipurpose	multipurpose	NOUN
fbem-31083	223	15	cooperative	cooperative	NOUN
fbem-31083	223	16	the	the	DET
fbem-31083	223	17	horizontal	horizontal	ADJ
fbem-31083	223	18	analysis	analysis	NOUN
fbem-31083	223	19	of	of	ADP
fbem-31083	223	20	the	the	DET
fbem-31083	223	21	participating	participate	VERB
fbem-31083	223	22	cooperative	cooperative	NOUN
fbem-31083	223	23	’s	’s	PART
fbem-31083	223	24	financial	financial	ADJ
fbem-31083	223	25	condition	condition	NOUN
fbem-31083	223	26	and	and	CCONJ
fbem-31083	223	27	operations	operation	NOUN
fbem-31083	223	28	,	,	PUNCT
fbem-31083	223	29	covering	cover	VERB
fbem-31083	223	30	the	the	DET
fbem-31083	223	31	years	year	NOUN
fbem-31083	223	32	2018	2018	NUM
fbem-31083	223	33	,	,	PUNCT
fbem-31083	223	34	2019	2019	NUM
fbem-31083	223	35	,	,	PUNCT
fbem-31083	223	36	and	and	CCONJ
fbem-31083	223	37	2020	2020	NUM
fbem-31083	223	38	with	with	ADP
fbem-31083	223	39	a	a	DET
fbem-31083	223	40	5	5	NUM
fbem-31083	223	41	%	%	NOUN
fbem-31083	223	42	materiality	materiality	NOUN
fbem-31083	223	43	threshold	threshold	NOUN
fbem-31083	223	44	(	(	PUNCT
fbem-31083	223	45	based	base	VERB
fbem-31083	223	46	on	on	ADP
fbem-31083	223	47	isa	isa	PROPN
fbem-31083	223	48	320	320	NUM
fbem-31083	223	49	,	,	PUNCT
fbem-31083	223	50	2009	2009	NUM
fbem-31083	223	51	)	)	PUNCT
fbem-31083	223	52	,	,	PUNCT
fbem-31083	223	53	highlights	highlight	VERB
fbem-31083	223	54	key	key	ADJ
fbem-31083	223	55	risk	risk	NOUN
fbem-31083	223	56	areas	area	NOUN
fbem-31083	223	57	.	.	PUNCT
fbem-31083	224	1	significant	significant	ADJ
fbem-31083	224	2	changes	change	NOUN
fbem-31083	224	3	in	in	ADP
fbem-31083	224	4	major	major	ADJ
fbem-31083	224	5	accounts	account	NOUN
fbem-31083	224	6	,	,	PUNCT
fbem-31083	224	7	such	such	ADJ
fbem-31083	224	8	as	as	ADP
fbem-31083	224	9	cash	cash	NOUN
fbem-31083	224	10	and	and	CCONJ
fbem-31083	224	11	cash	cash	NOUN
fbem-31083	224	12	equivalents	equivalent	NOUN
fbem-31083	224	13	,	,	PUNCT
fbem-31083	224	14	loans	loan	NOUN
fbem-31083	224	15	receivable	receivable	ADJ
fbem-31083	224	16	,	,	PUNCT
fbem-31083	224	17	property	property	NOUN
fbem-31083	224	18	,	,	PUNCT
fbem-31083	224	19	plant	plant	NOUN
fbem-31083	224	20	and	and	CCONJ
fbem-31083	224	21	equipment	equipment	NOUN
fbem-31083	224	22	,	,	PUNCT
fbem-31083	224	23	accrued	accrue	VERB
fbem-31083	224	24	expenses	expense	NOUN
fbem-31083	224	25	,	,	PUNCT
fbem-31083	224	26	other	other	ADJ
fbem-31083	224	27	payables	payable	NOUN
fbem-31083	224	28	,	,	PUNCT
fbem-31083	224	29	other	other	ADJ
fbem-31083	224	30	liabilities	liability	NOUN
fbem-31083	224	31	,	,	PUNCT
fbem-31083	224	32	share	share	NOUN
fbem-31083	224	33	capital	capital	NOUN
fbem-31083	224	34	,	,	PUNCT
fbem-31083	224	35	and	and	CCONJ
fbem-31083	224	36	statutory	statutory	ADJ
fbem-31083	224	37	funds	fund	NOUN
fbem-31083	224	38	,	,	PUNCT
fbem-31083	224	39	as	as	ADV
fbem-31083	224	40	well	well	ADV
fbem-31083	224	41	as	as	ADP
fbem-31083	224	42	interest	interest	NOUN
fbem-31083	224	43	income	income	NOUN
fbem-31083	224	44	from	from	ADP
fbem-31083	224	45	loans	loan	NOUN
fbem-31083	224	46	,	,	PUNCT
fbem-31083	224	47	miscellaneous	miscellaneous	ADJ
fbem-31083	224	48	income	income	NOUN
fbem-31083	224	49	,	,	PUNCT
fbem-31083	224	50	and	and	CCONJ
fbem-31083	224	51	administrative	administrative	ADJ
fbem-31083	224	52	costs	cost	NOUN
fbem-31083	224	53	,	,	PUNCT
fbem-31083	224	54	are	be	AUX
fbem-31083	224	55	identified	identify	VERB
fbem-31083	224	56	to	to	PART
fbem-31083	224	57	possess	possess	VERB
fbem-31083	224	58	potential	potential	ADJ
fbem-31083	224	59	risks	risk	NOUN
fbem-31083	224	60	.	.	PUNCT
fbem-31083	225	1	similarly	similarly	ADV
fbem-31083	225	2	,	,	PUNCT
fbem-31083	225	3	the	the	DET
fbem-31083	225	4	vertical	vertical	ADJ
fbem-31083	225	5	analysis	analysis	NOUN
fbem-31083	225	6	of	of	ADP
fbem-31083	225	7	the	the	DET
fbem-31083	225	8	income	income	NOUN
fbem-31083	225	9	statement	statement	NOUN
fbem-31083	225	10	and	and	CCONJ
fbem-31083	225	11	balance	balance	NOUN
fbem-31083	225	12	sheet	sheet	NOUN
fbem-31083	225	13	,	,	PUNCT
fbem-31083	225	14	applying	apply	VERB
fbem-31083	225	15	the	the	DET
fbem-31083	225	16	same	same	ADJ
fbem-31083	225	17	5	5	NUM
fbem-31083	225	18	%	%	NOUN
fbem-31083	225	19	materiality	materiality	NOUN
fbem-31083	225	20	threshold	threshold	NOUN
fbem-31083	225	21	,	,	PUNCT
fbem-31083	225	22	also	also	ADV
fbem-31083	225	23	points	point	VERB
fbem-31083	225	24	to	to	PART
fbem-31083	225	25	risk	risk	NOUN
fbem-31083	225	26	areas	area	NOUN
fbem-31083	225	27	including	include	VERB
fbem-31083	225	28	cash	cash	NOUN
fbem-31083	225	29	and	and	CCONJ
fbem-31083	225	30	cash	cash	NOUN
fbem-31083	225	31	equivalents	equivalent	NOUN
fbem-31083	225	32	,	,	PUNCT
fbem-31083	225	33	loans	loan	NOUN
fbem-31083	225	34	receivable	receivable	ADJ
fbem-31083	225	35	,	,	PUNCT
fbem-31083	225	36	long	long	ADJ
fbem-31083	225	37	-	-	PUNCT
fbem-31083	225	38	term	term	NOUN
fbem-31083	225	39	investments	investment	NOUN
fbem-31083	225	40	,	,	PUNCT
fbem-31083	225	41	interest	interest	NOUN
fbem-31083	225	42	on	on	ADP
fbem-31083	225	43	share	share	NOUN
fbem-31083	225	44	capital	capital	NOUN
fbem-31083	225	45	payable	payable	ADJ
fbem-31083	225	46	,	,	PUNCT
fbem-31083	225	47	share	share	NOUN
fbem-31083	225	48	capital	capital	NOUN
fbem-31083	225	49	,	,	PUNCT
fbem-31083	225	50	statutory	statutory	ADJ
fbem-31083	225	51	funds	fund	NOUN
fbem-31083	225	52	,	,	PUNCT
fbem-31083	225	53	interest	interest	NOUN
fbem-31083	225	54	income	income	NOUN
fbem-31083	225	55	on	on	ADP
fbem-31083	225	56	loans	loan	NOUN
fbem-31083	225	57	,	,	PUNCT
fbem-31083	225	58	service	service	NOUN
fbem-31083	225	59	fees	fee	NOUN
fbem-31083	225	60	,	,	PUNCT
fbem-31083	225	61	credit	credit	NOUN
fbem-31083	225	62	service	service	NOUN
fbem-31083	225	63	,	,	PUNCT
fbem-31083	225	64	other	other	ADJ
fbem-31083	225	65	income	income	NOUN
fbem-31083	225	66	,	,	PUNCT
fbem-31083	225	67	administrative	administrative	ADJ
fbem-31083	225	68	expenses	expense	NOUN
fbem-31083	225	69	,	,	PUNCT
fbem-31083	225	70	and	and	CCONJ
fbem-31083	225	71	democratic	democratic	ADJ
fbem-31083	225	72	expenses	expense	NOUN
fbem-31083	225	73	.	.	PUNCT
fbem-31083	226	1	additionally	additionally	ADV
fbem-31083	226	2	,	,	PUNCT
fbem-31083	226	3	the	the	DET
fbem-31083	226	4	piso	piso	NOUN
fbem-31083	226	5	analysis	analysis	NOUN
fbem-31083	226	6	from	from	ADP
fbem-31083	226	7	2018	2018	NUM
fbem-31083	226	8	to	to	ADP
fbem-31083	226	9	2020	2020	NUM
fbem-31083	226	10	reveals	reveal	VERB
fbem-31083	226	11	that	that	SCONJ
fbem-31083	226	12	the	the	DET
fbem-31083	226	13	cooperative	cooperative	NOUN
fbem-31083	226	14	does	do	AUX
fbem-31083	226	15	not	not	PART
fbem-31083	226	16	meet	meet	VERB
fbem-31083	226	17	several	several	ADJ
fbem-31083	226	18	cooperative	cooperative	ADJ
fbem-31083	226	19	development	development	NOUN
fbem-31083	226	20	authority	authority	NOUN
fbem-31083	226	21	(	(	PUNCT
fbem-31083	226	22	cda	cda	PROPN
fbem-31083	226	23	)	)	PUNCT
fbem-31083	226	24	standards	standard	NOUN
fbem-31083	226	25	,	,	PUNCT
fbem-31083	226	26	including	include	VERB
fbem-31083	226	27	profitability	profitability	NOUN
fbem-31083	226	28	growth	growth	NOUN
fbem-31083	226	29	ratio	ratio	NOUN
fbem-31083	226	30	,	,	PUNCT
fbem-31083	226	31	asset	asset	NOUN
fbem-31083	226	32	efficiency	efficiency	NOUN
fbem-31083	226	33	,	,	PUNCT
fbem-31083	226	34	provisioning	provision	VERB
fbem-31083	226	35	adequacy	adequacy	NOUN
fbem-31083	226	36	,	,	PUNCT
fbem-31083	226	37	members	member	NOUN
fbem-31083	226	38	'	'	PART
fbem-31083	226	39	equity	equity	NOUN
fbem-31083	226	40	to	to	ADP
fbem-31083	226	41	assets	asset	NOUN
fbem-31083	226	42	,	,	PUNCT
fbem-31083	226	43	deposit	deposit	NOUN
fbem-31083	226	44	liabilities	liability	NOUN
fbem-31083	226	45	to	to	PART
fbem-31083	226	46	total	total	ADJ
fbem-31083	226	47	assets	asset	NOUN
fbem-31083	226	48	,	,	PUNCT
fbem-31083	226	49	receivables	receivable	VERB
fbem-31083	226	50	to	to	ADP
fbem-31083	226	51	total	total	ADJ
fbem-31083	226	52	assets	asset	NOUN
fbem-31083	226	53	,	,	PUNCT
fbem-31083	226	54	business	business	NOUN
fbem-31083	226	55	volume	volume	NOUN
fbem-31083	226	56	to	to	ADP
fbem-31083	226	57	total	total	ADJ
fbem-31083	226	58	assets	asset	NOUN
fbem-31083	226	59	,	,	PUNCT
fbem-31083	226	60	solvency	solvency	NOUN
fbem-31083	226	61	,	,	PUNCT
fbem-31083	226	62	liquidity	liquidity	NOUN
fbem-31083	226	63	,	,	PUNCT
fbem-31083	226	64	and	and	CCONJ
fbem-31083	226	65	turnover	turnover	NOUN
fbem-31083	226	66	ratios	ratio	NOUN
fbem-31083	226	67	.	.	PUNCT
fbem-31083	227	1	from	from	ADP
fbem-31083	227	2	the	the	DET
fbem-31083	227	3	financial	financial	ADJ
fbem-31083	227	4	statement	statement	NOUN
fbem-31083	227	5	analyses	analysis	NOUN
fbem-31083	227	6	and	and	CCONJ
fbem-31083	227	7	further	far	ADV
fbem-31083	227	8	applying	apply	VERB
fbem-31083	227	9	theoretical	theoretical	ADJ
fbem-31083	227	10	analysis	analysis	NOUN
fbem-31083	227	11	,	,	PUNCT
fbem-31083	227	12	the	the	DET
fbem-31083	227	13	following	follow	VERB
fbem-31083	227	14	reveal	reveal	VERB
fbem-31083	227	15	key	key	ADJ
fbem-31083	227	16	risk	risk	NOUN
fbem-31083	227	17	areas	area	NOUN
fbem-31083	227	18	for	for	ADP
fbem-31083	227	19	the	the	DET
fbem-31083	227	20	cooperative	cooperative	NOUN
fbem-31083	227	21	that	that	PRON
fbem-31083	227	22	revealed	reveal	VERB
fbem-31083	227	23	consistent	consistent	ADJ
fbem-31083	227	24	falling	fall	VERB
fbem-31083	227	25	short	short	ADV
fbem-31083	227	26	of	of	ADP
fbem-31083	227	27	standards	standard	NOUN
fbem-31083	227	28	include	include	VERB
fbem-31083	227	29	risks	risk	NOUN
fbem-31083	227	30	related	relate	VERB
fbem-31083	227	31	to	to	ADP
fbem-31083	227	32	loan	loan	NOUN
fbem-31083	227	33	delinquency	delinquency	NOUN
fbem-31083	227	34	and	and	CCONJ
fbem-31083	227	35	inadequate	inadequate	ADJ
fbem-31083	227	36	provisions	provision	NOUN
fbem-31083	227	37	for	for	ADP
fbem-31083	227	38	loan	loan	NOUN
fbem-31083	227	39	losses	loss	NOUN
fbem-31083	227	40	,	,	PUNCT
fbem-31083	227	41	limited	limited	ADJ
fbem-31083	227	42	funding	funding	NOUN
fbem-31083	227	43	sources	source	NOUN
fbem-31083	227	44	,	,	PUNCT
fbem-31083	227	45	nonperforming	nonperforme	VERB
fbem-31083	227	46	assets	asset	NOUN
fbem-31083	227	47	,	,	PUNCT
fbem-31083	227	48	and	and	CCONJ
fbem-31083	227	49	declining	decline	VERB
fbem-31083	227	50	revenue	revenue	NOUN
fbem-31083	227	51	.	.	PUNCT
fbem-31083	228	1	fist	fist	NOUN
fbem-31083	228	2	is	be	AUX
fbem-31083	228	3	the	the	DET
fbem-31083	228	4	risk	risk	NOUN
fbem-31083	228	5	from	from	ADP
fbem-31083	228	6	loan	loan	NOUN
fbem-31083	228	7	delinquency	delinquency	NOUN
fbem-31083	228	8	and	and	CCONJ
fbem-31083	228	9	insufficient	insufficient	ADJ
fbem-31083	228	10	allowance	allowance	NOUN
fbem-31083	228	11	for	for	ADP
fbem-31083	228	12	probable	probable	ADJ
fbem-31083	228	13	loan	loan	NOUN
fbem-31083	228	14	losses	loss	NOUN
fbem-31083	228	15	.	.	PUNCT
fbem-31083	229	1	this	this	DET
fbem-31083	229	2	risk	risk	NOUN
fbem-31083	229	3	pertains	pertain	VERB
fbem-31083	229	4	to	to	ADP
fbem-31083	229	5	the	the	DET
fbem-31083	229	6	cooperative	cooperative	NOUN
fbem-31083	229	7	's	's	PART
fbem-31083	229	8	loan	loan	NOUN
fbem-31083	229	9	portfolio	portfolio	NOUN
fbem-31083	229	10	,	,	PUNCT
fbem-31083	229	11	where	where	SCONJ
fbem-31083	229	12	collectability	collectability	NOUN
fbem-31083	229	13	is	be	AUX
fbem-31083	229	14	below	below	ADP
fbem-31083	229	15	standard	standard	NOUN
fbem-31083	229	16	.	.	PUNCT
fbem-31083	230	1	the	the	DET
fbem-31083	230	2	allowance	allowance	NOUN
fbem-31083	230	3	for	for	ADP
fbem-31083	230	4	probable	probable	ADJ
fbem-31083	230	5	loan	loan	NOUN
fbem-31083	230	6	losses	loss	NOUN
fbem-31083	230	7	is	be	AUX
fbem-31083	230	8	insufficient	insufficient	ADJ
fbem-31083	230	9	to	to	PART
fbem-31083	230	10	cover	cover	VERB
fbem-31083	230	11	the	the	DET
fbem-31083	230	12	total	total	ADJ
fbem-31083	230	13	amount	amount	NOUN
fbem-31083	230	14	of	of	ADP
fbem-31083	230	15	past	past	NOUN
fbem-31083	230	16	-	-	PUNCT
fbem-31083	230	17	due	due	ADJ
fbem-31083	230	18	accounts	account	NOUN
fbem-31083	230	19	.	.	PUNCT
fbem-31083	231	1	if	if	SCONJ
fbem-31083	231	2	these	these	DET
fbem-31083	231	3	loans	loan	NOUN
fbem-31083	231	4	become	become	VERB
fbem-31083	231	5	uncollectible	uncollectible	ADJ
fbem-31083	231	6	,	,	PUNCT
fbem-31083	231	7	the	the	DET
fbem-31083	231	8	uncovered	uncovered	ADJ
fbem-31083	231	9	portion	portion	NOUN
fbem-31083	231	10	will	will	AUX
fbem-31083	231	11	be	be	AUX
fbem-31083	231	12	expensed	expense	VERB
fbem-31083	231	13	,	,	PUNCT
fbem-31083	231	14	reducing	reduce	VERB
fbem-31083	231	15	the	the	DET
fbem-31083	231	16	net	net	ADJ
fbem-31083	231	17	surplus	surplus	NOUN
fbem-31083	231	18	available	available	ADJ
fbem-31083	231	19	for	for	ADP
fbem-31083	231	20	member	member	NOUN
fbem-31083	231	21	dividends	dividend	NOUN
fbem-31083	231	22	.	.	PUNCT
fbem-31083	232	1	document	document	NOUN
fbem-31083	232	2	analysis	analysis	NOUN
fbem-31083	232	3	shows	show	VERB
fbem-31083	232	4	that	that	SCONJ
fbem-31083	232	5	the	the	DET
fbem-31083	232	6	past	past	ADJ
fbem-31083	232	7	-	-	PUNCT
fbem-31083	232	8	due	due	ADJ
fbem-31083	232	9	ratio	ratio	NOUN
fbem-31083	232	10	exceeds	exceed	VERB
fbem-31083	232	11	acceptable	acceptable	ADJ
fbem-31083	232	12	levels	level	NOUN
fbem-31083	232	13	,	,	PUNCT
fbem-31083	232	14	and	and	CCONJ
fbem-31083	232	15	loan	loan	NOUN
fbem-31083	232	16	defaults	default	NOUN
fbem-31083	232	17	are	be	AUX
fbem-31083	232	18	already	already	ADV
fbem-31083	232	19	experienced	experience	VERB
fbem-31083	232	20	.	.	PUNCT
fbem-31083	233	1	loan	loan	NOUN
fbem-31083	233	2	delinquency	delinquency	NOUN
fbem-31083	233	3	is	be	AUX
fbem-31083	233	4	an	an	DET
fbem-31083	233	5	inherent	inherent	ADJ
fbem-31083	233	6	risk	risk	NOUN
fbem-31083	233	7	for	for	ADP
fbem-31083	233	8	credit	credit	NOUN
fbem-31083	233	9	institutions	institution	NOUN
fbem-31083	233	10	,	,	PUNCT
fbem-31083	233	11	with	with	ADP
fbem-31083	233	12	a	a	DET
fbem-31083	233	13	high	high	ADJ
fbem-31083	233	14	probability	probability	NOUN
fbem-31083	233	15	that	that	SCONJ
fbem-31083	233	16	not	not	PART
fbem-31083	233	17	all	all	DET
fbem-31083	233	18	loans	loan	NOUN
fbem-31083	233	19	will	will	AUX
fbem-31083	233	20	be	be	AUX
fbem-31083	233	21	fully	fully	ADV
fbem-31083	233	22	collected	collect	VERB
fbem-31083	233	23	.	.	PUNCT
fbem-31083	234	1	under	under	ADP
fbem-31083	234	2	the	the	DET
fbem-31083	234	3	philippine	philippine	ADJ
fbem-31083	234	4	financial	financial	ADJ
fbem-31083	234	5	reporting	reporting	NOUN
fbem-31083	234	6	standards	standard	NOUN
fbem-31083	234	7	for	for	ADP
fbem-31083	234	8	cooperatives	cooperative	NOUN
fbem-31083	234	9	,	,	PUNCT
fbem-31083	234	10	loans	loan	NOUN
fbem-31083	234	11	receivable	receivable	ADJ
fbem-31083	234	12	must	must	AUX
fbem-31083	234	13	be	be	AUX
fbem-31083	234	14	reported	report	VERB
fbem-31083	234	15	at	at	ADP
fbem-31083	234	16	their	their	PRON
fbem-31083	234	17	net	net	ADJ
fbem-31083	234	18	realizable	realizable	ADJ
fbem-31083	234	19	value	value	NOUN
fbem-31083	234	20	to	to	PART
fbem-31083	234	21	accurately	accurately	ADV
fbem-31083	234	22	reflect	reflect	VERB
fbem-31083	234	23	their	their	PRON
fbem-31083	234	24	worth	worth	NOUN
fbem-31083	234	25	.	.	PUNCT
fbem-31083	235	1	this	this	PRON
fbem-31083	235	2	requires	require	VERB
fbem-31083	235	3	the	the	DET
fbem-31083	235	4	cooperative	cooperative	NOUN
fbem-31083	235	5	to	to	PART
fbem-31083	235	6	prepare	prepare	VERB
fbem-31083	235	7	an	an	DET
fbem-31083	235	8	aging	age	VERB
fbem-31083	235	9	schedule	schedule	NOUN
fbem-31083	235	10	for	for	ADP
fbem-31083	235	11	its	its	PRON
fbem-31083	235	12	loan	loan	NOUN
fbem-31083	235	13	receivables	receivables	NOUN
fbem-31083	235	14	.	.	PUNCT
fbem-31083	236	1	while	while	SCONJ
fbem-31083	236	2	the	the	DET
fbem-31083	236	3	cooperative	cooperative	ADJ
fbem-31083	236	4	development	development	NOUN
fbem-31083	236	5	authority	authority	PROPN
fbem-31083	236	6	(	(	PUNCT
fbem-31083	236	7	cda	cda	PROPN
fbem-31083	236	8	)	)	PUNCT
fbem-31083	236	9	has	have	AUX
fbem-31083	236	10	set	set	VERB
fbem-31083	236	11	standards	standard	NOUN
fbem-31083	236	12	for	for	ADP
fbem-31083	236	13	aging	age	VERB
fbem-31083	236	14	receivables	receivable	NOUN
fbem-31083	236	15	,	,	PUNCT
fbem-31083	236	16	these	these	PRON
fbem-31083	236	17	are	be	AUX
fbem-31083	236	18	often	often	ADV
fbem-31083	236	19	seen	see	VERB
fbem-31083	236	20	as	as	ADP
fbem-31083	236	21	rigid	rigid	ADJ
fbem-31083	236	22	,	,	PUNCT
fbem-31083	236	23	potentially	potentially	ADV
fbem-31083	236	24	impacting	impact	VERB
fbem-31083	236	25	the	the	DET
fbem-31083	236	26	cooperative	cooperative	NOUN
fbem-31083	236	27	's	's	PART
fbem-31083	236	28	net	net	ADJ
fbem-31083	236	29	income	income	NOUN
fbem-31083	236	30	.	.	PUNCT
fbem-31083	237	1	when	when	SCONJ
fbem-31083	237	2	an	an	DET
fbem-31083	237	3	allowance	allowance	NOUN
fbem-31083	237	4	for	for	ADP
fbem-31083	237	5	probable	probable	ADJ
fbem-31083	237	6	loan	loan	NOUN
fbem-31083	237	7	losses	loss	NOUN
fbem-31083	237	8	(	(	PUNCT
fbem-31083	237	9	apll	apll	PROPN
fbem-31083	237	10	)	)	PUNCT
fbem-31083	237	11	is	be	AUX
fbem-31083	237	12	provided	provide	VERB
fbem-31083	237	13	,	,	PUNCT
fbem-31083	237	14	an	an	DET
fbem-31083	237	15	expense	expense	NOUN
fbem-31083	237	16	is	be	AUX
fbem-31083	237	17	charged	charge	VERB
fbem-31083	237	18	against	against	ADP
fbem-31083	237	19	revenue	revenue	NOUN
fbem-31083	237	20	based	base	VERB
fbem-31083	237	21	on	on	ADP
fbem-31083	237	22	the	the	DET
fbem-31083	237	23	aging	age	VERB
fbem-31083	237	24	schedule	schedule	NOUN
fbem-31083	237	25	,	,	PUNCT
fbem-31083	237	26	which	which	PRON
fbem-31083	237	27	has	have	AUX
fbem-31083	237	28	hindered	hinder	VERB
fbem-31083	237	29	the	the	DET
fbem-31083	237	30	cooperative	cooperative	NOUN
fbem-31083	237	31	's	's	PART
fbem-31083	237	32	willingness	willingness	NOUN
fbem-31083	237	33	to	to	PART
fbem-31083	237	34	adequately	adequately	ADV
fbem-31083	237	35	allocate	allocate	VERB
fbem-31083	237	36	for	for	ADP
fbem-31083	237	37	potential	potential	ADJ
fbem-31083	237	38	loan	loan	NOUN
fbem-31083	237	39	losses	loss	NOUN
fbem-31083	237	40	.	.	PUNCT
fbem-31083	238	1	this	this	DET
fbem-31083	238	2	finding	finding	NOUN
fbem-31083	238	3	supports	support	VERB
fbem-31083	238	4	the	the	DET
fbem-31083	238	5	study	study	NOUN
fbem-31083	238	6	of	of	ADP
fbem-31083	238	7	otieno	otieno	PROPN
fbem-31083	238	8	et	et	PROPN
fbem-31083	238	9	,	,	PUNCT
fbem-31083	238	10	al	al	PROPN
fbem-31083	238	11	.	.	PROPN
fbem-31083	239	1	(	(	PUNCT
fbem-31083	239	2	2023	2023	NUM
fbem-31083	239	3	)	)	PUNCT
fbem-31083	239	4	highlighting	highlight	VERB
fbem-31083	239	5	a	a	DET
fbem-31083	239	6	significant	significant	ADJ
fbem-31083	239	7	relationship	relationship	NOUN
fbem-31083	239	8	between	between	ADP
fbem-31083	239	9	credit	credit	NOUN
fbem-31083	239	10	risk	risk	NOUN
fbem-31083	239	11	management	management	NOUN
fbem-31083	239	12	and	and	CCONJ
fbem-31083	239	13	financial	financial	ADJ
fbem-31083	239	14	performance	performance	NOUN
fbem-31083	239	15	where	where	SCONJ
fbem-31083	239	16	insufficient	insufficient	ADJ
fbem-31083	239	17	allowance	allowance	NOUN
fbem-31083	239	18	for	for	ADP
fbem-31083	239	19	loan	loan	NOUN
fbem-31083	239	20	losses	loss	NOUN
fbem-31083	239	21	is	be	AUX
fbem-31083	239	22	linked	link	VERB
fbem-31083	239	23	to	to	ADP
fbem-31083	239	24	the	the	DET
fbem-31083	239	25	aging	aging	NOUN
fbem-31083	239	26	of	of	ADP
fbem-31083	239	27	receivables	receivables	NOUN
fbem-31083	239	28	.	.	PUNCT
fbem-31083	240	1	next	next	ADJ
fbem-31083	240	2	is	be	AUX
fbem-31083	240	3	the	the	DET
fbem-31083	240	4	risk	risk	NOUN
fbem-31083	240	5	from	from	ADP
fbem-31083	240	6	limited	limited	ADJ
fbem-31083	240	7	fund	fund	NOUN
fbem-31083	240	8	sources	source	NOUN
fbem-31083	240	9	.	.	PUNCT
fbem-31083	241	1	this	this	DET
fbem-31083	241	2	risk	risk	NOUN
fbem-31083	241	3	highlights	highlight	VERB
fbem-31083	241	4	the	the	DET
fbem-31083	241	5	cooperative	cooperative	NOUN
fbem-31083	241	6	's	's	PART
fbem-31083	241	7	limited	limited	ADJ
fbem-31083	241	8	financing	financing	NOUN
fbem-31083	241	9	to	to	PART
fbem-31083	241	10	meet	meet	VERB
fbem-31083	241	11	its	its	PRON
fbem-31083	241	12	operational	operational	ADJ
fbem-31083	241	13	cash	cash	NOUN
fbem-31083	241	14	needs	need	NOUN
fbem-31083	241	15	,	,	PUNCT
fbem-31083	241	16	particularly	particularly	ADV
fbem-31083	241	17	concerning	concern	VERB
fbem-31083	241	18	loan	loan	NOUN
fbem-31083	241	19	disbursements	disbursement	NOUN
fbem-31083	241	20	and	and	CCONJ
fbem-31083	241	21	the	the	DET
fbem-31083	241	22	ongoing	ongoing	ADJ
fbem-31083	241	23	construction	construction	NOUN
fbem-31083	241	24	of	of	ADP
fbem-31083	241	25	its	its	PRON
fbem-31083	241	26	corporate	corporate	ADJ
fbem-31083	241	27	building	building	NOUN
fbem-31083	241	28	.	.	PUNCT
fbem-31083	242	1	document	document	NOUN
fbem-31083	242	2	analysis	analysis	NOUN
fbem-31083	242	3	shows	show	VERB
fbem-31083	242	4	that	that	SCONJ
fbem-31083	242	5	the	the	DET
fbem-31083	242	6	growth	growth	NOUN
fbem-31083	242	7	rate	rate	NOUN
fbem-31083	242	8	of	of	ADP
fbem-31083	242	9	loans	loan	NOUN
fbem-31083	242	10	receivable	receivable	ADJ
fbem-31083	242	11	,	,	PUNCT
fbem-31083	242	12	compared	compare	VERB
fbem-31083	242	13	to	to	ADP
fbem-31083	242	14	share	share	NOUN
fbem-31083	242	15	capital	capital	NOUN
fbem-31083	242	16	,	,	PUNCT
fbem-31083	242	17	is	be	AUX
fbem-31083	242	18	insufficient	insufficient	ADJ
fbem-31083	242	19	to	to	PART
fbem-31083	242	20	meet	meet	VERB
fbem-31083	242	21	the	the	DET
fbem-31083	242	22	cooperative	cooperative	NOUN
fbem-31083	242	23	's	's	PART
fbem-31083	242	24	cash	cash	NOUN
fbem-31083	242	25	demands	demand	NOUN
fbem-31083	242	26	.	.	PUNCT
fbem-31083	243	1	this	this	PRON
fbem-31083	243	2	is	be	AUX
fbem-31083	243	3	supported	support	VERB
fbem-31083	243	4	by	by	ADP
fbem-31083	243	5	horizontal	horizontal	ADJ
fbem-31083	243	6	analysis	analysis	NOUN
fbem-31083	243	7	,	,	PUNCT
fbem-31083	243	8	which	which	PRON
fbem-31083	243	9	shows	show	VERB
fbem-31083	243	10	a	a	DET
fbem-31083	243	11	consistent	consistent	ADJ
fbem-31083	243	12	decrease	decrease	NOUN
fbem-31083	243	13	in	in	ADP
fbem-31083	243	14	cash	cash	NOUN
fbem-31083	243	15	and	and	CCONJ
fbem-31083	243	16	cash	cash	NOUN
fbem-31083	243	17	equivalents	equivalent	NOUN
fbem-31083	243	18	over	over	ADP
fbem-31083	243	19	the	the	DET
fbem-31083	243	20	past	past	ADJ
fbem-31083	243	21	three	three	NUM
fbem-31083	243	22	years	year	NOUN
fbem-31083	243	23	.	.	PUNCT
fbem-31083	244	1	while	while	SCONJ
fbem-31083	244	2	cash	cash	NOUN
fbem-31083	244	3	demand	demand	NOUN
fbem-31083	244	4	increases	increase	NOUN
fbem-31083	244	5	,	,	PUNCT
fbem-31083	244	6	available	available	ADJ
fbem-31083	244	7	cash	cash	NOUN
fbem-31083	244	8	sources	source	NOUN
fbem-31083	244	9	do	do	AUX
fbem-31083	244	10	not	not	PART
fbem-31083	244	11	match	match	VERB
fbem-31083	244	12	.	.	PUNCT
fbem-31083	245	1	the	the	DET
fbem-31083	245	2	cooperative	cooperative	NOUN
fbem-31083	245	3	relies	rely	VERB
fbem-31083	245	4	primarily	primarily	ADV
fbem-31083	245	5	on	on	ADP
fbem-31083	245	6	member	member	NOUN
fbem-31083	245	7	capital	capital	NOUN
fbem-31083	245	8	infusions	infusion	NOUN
fbem-31083	245	9	,	,	PUNCT
fbem-31083	245	10	but	but	CCONJ
fbem-31083	245	11	despite	despite	SCONJ
fbem-31083	245	12	steady	steady	ADJ
fbem-31083	245	13	increases	increase	NOUN
fbem-31083	245	14	in	in	ADP
fbem-31083	245	15	share	share	NOUN
fbem-31083	245	16	capital	capital	NOUN
fbem-31083	245	17	since	since	SCONJ
fbem-31083	245	18	2017	2017	NUM
fbem-31083	245	19	,	,	PUNCT
fbem-31083	245	20	the	the	DET
fbem-31083	245	21	demand	demand	NOUN
fbem-31083	245	22	for	for	ADP
fbem-31083	245	23	loans	loan	NOUN
fbem-31083	245	24	—	—	PUNCT
fbem-31083	245	25	especially	especially	ADV
fbem-31083	245	26	with	with	ADP
fbem-31083	245	27	the	the	DET
fbem-31083	245	28	introduction	introduction	NOUN
fbem-31083	245	29	of	of	ADP
fbem-31083	245	30	a	a	DET
fbem-31083	245	31	housing	housing	NOUN
fbem-31083	245	32	loan	loan	NOUN
fbem-31083	245	33	product	product	NOUN
fbem-31083	245	34	in	in	ADP
fbem-31083	245	35	2019	2019	NUM
fbem-31083	245	36	—	—	PUNCT
fbem-31083	245	37	has	have	AUX
fbem-31083	245	38	grown	grow	VERB
fbem-31083	245	39	significantly	significantly	ADV
fbem-31083	245	40	.	.	PUNCT
fbem-31083	246	1	the	the	DET
fbem-31083	246	2	management	management	NOUN
fbem-31083	246	3	reported	report	VERB
fbem-31083	246	4	heightened	heightened	ADJ
fbem-31083	246	5	loan	loan	NOUN
fbem-31083	246	6	uptake	uptake	NOUN
fbem-31083	246	7	in	in	ADP
fbem-31083	246	8	2020	2020	NUM
fbem-31083	246	9	,	,	PUNCT
fbem-31083	246	10	particularly	particularly	ADV
fbem-31083	246	11	during	during	ADP
fbem-31083	246	12	the	the	DET
fbem-31083	246	13	covid-19	covid-19	PROPN
fbem-31083	246	14	pandemic	pandemic	NOUN
fbem-31083	246	15	.	.	PUNCT
fbem-31083	247	1	this	this	DET
fbem-31083	247	2	situation	situation	NOUN
fbem-31083	247	3	is	be	AUX
fbem-31083	247	4	common	common	ADJ
fbem-31083	247	5	in	in	ADP
fbem-31083	247	6	cooperatives	cooperative	NOUN
fbem-31083	247	7	,	,	PUNCT
fbem-31083	247	8	as	as	SCONJ
fbem-31083	247	9	noted	note	VERB
fbem-31083	247	10	in	in	ADP
fbem-31083	247	11	studies	study	NOUN
fbem-31083	247	12	by	by	ADP
fbem-31083	247	13	dirse	dirse	NOUN
fbem-31083	247	14	and	and	CCONJ
fbem-31083	247	15	japee	japee	NOUN
fbem-31083	247	16	(	(	PUNCT
fbem-31083	247	17	2024	2024	NUM
fbem-31083	247	18	)	)	PUNCT
fbem-31083	247	19	revealing	reveal	VERB
fbem-31083	247	20	equity	equity	NOUN
fbem-31083	247	21	and	and	CCONJ
fbem-31083	247	22	deposit	deposit	NOUN
fbem-31083	247	23	financing	financing	NOUN
fbem-31083	247	24	are	be	AUX
fbem-31083	247	25	key	key	ADJ
fbem-31083	247	26	sources	source	NOUN
fbem-31083	247	27	of	of	ADP
fbem-31083	247	28	capital	capital	NOUN
fbem-31083	247	29	which	which	PRON
fbem-31083	247	30	provide	provide	VERB
fbem-31083	247	31	long	long	ADJ
fbem-31083	247	32	-	-	PUNCT
fbem-31083	247	33	term	term	NOUN
fbem-31083	247	34	financial	financial	ADJ
fbem-31083	247	35	source	source	NOUN
fbem-31083	247	36	for	for	ADP
fbem-31083	247	37	cooperatives	cooperative	NOUN
fbem-31083	247	38	.	.	PUNCT
fbem-31083	248	1	these	these	DET
fbem-31083	248	2	funding	funding	NOUN
fbem-31083	248	3	sources	source	NOUN
fbem-31083	248	4	provide	provide	VERB
fbem-31083	248	5	the	the	DET
fbem-31083	248	6	stability	stability	NOUN
fbem-31083	248	7	and	and	CCONJ
fbem-31083	248	8	resources	resource	NOUN
fbem-31083	248	9	necessary	necessary	ADJ
fbem-31083	248	10	for	for	ADP
fbem-31083	248	11	cooperatives	cooperative	NOUN
fbem-31083	248	12	to	to	PART
fbem-31083	248	13	operate	operate	VERB
fbem-31083	248	14	effectively	effectively	ADV
fbem-31083	248	15	and	and	CCONJ
fbem-31083	248	16	support	support	VERB
fbem-31083	248	17	their	their	PRON
fbem-31083	248	18	growth	growth	NOUN
fbem-31083	248	19	.	.	PUNCT
fbem-31083	249	1	equity	equity	NOUN
fbem-31083	249	2	financing	financing	NOUN
fbem-31083	249	3	,	,	PUNCT
fbem-31083	249	4	while	while	SCONJ
fbem-31083	249	5	essential	essential	ADJ
fbem-31083	249	6	for	for	ADP
fbem-31083	249	7	capital	capital	NOUN
fbem-31083	249	8	accumulation	accumulation	NOUN
fbem-31083	249	9	,	,	PUNCT
fbem-31083	249	10	can	can	AUX
fbem-31083	249	11	present	present	VERB
fbem-31083	249	12	challenges	challenge	NOUN
fbem-31083	249	13	for	for	ADP
fbem-31083	249	14	cooperatives	cooperative	NOUN
fbem-31083	249	15	.	.	PUNCT
fbem-31083	250	1	a	a	DET
fbem-31083	250	2	study	study	NOUN
fbem-31083	250	3	by	by	ADP
fbem-31083	250	4	the	the	DET
fbem-31083	250	5	united	united	PROPN
fbem-31083	250	6	states	states	PROPN
fbem-31083	250	7	department	department	PROPN
fbem-31083	250	8	of	of	ADP
fbem-31083	250	9	agriculture	agriculture	PROPN
fbem-31083	250	10	highlighted	highlight	VERB
fbem-31083	250	11	those	those	DET
fbem-31083	250	12	cooperatives	cooperative	NOUN
fbem-31083	250	13	often	often	ADV
fbem-31083	250	14	face	face	VERB
fbem-31083	250	15	difficulties	difficulty	NOUN
fbem-31083	250	16	accessing	access	VERB
fbem-31083	250	17	sufficient	sufficient	ADJ
fbem-31083	250	18	capital	capital	NOUN
fbem-31083	250	19	,	,	PUNCT
fbem-31083	250	20	which	which	PRON
fbem-31083	250	21	can	can	AUX
fbem-31083	250	22	impede	impede	VERB
fbem-31083	250	23	their	their	PRON
fbem-31083	250	24	growth	growth	NOUN
fbem-31083	250	25	and	and	CCONJ
fbem-31083	250	26	operational	operational	ADJ
fbem-31083	250	27	efficiency	efficiency	NOUN
fbem-31083	250	28	(	(	PUNCT
fbem-31083	250	29	usda	usda	PROPN
fbem-31083	250	30	rurak	rurak	PROPN
fbem-31083	250	31	development	development	PROPN
fbem-31083	250	32	research	research	PROPN
fbem-31083	250	33	report	report	NOUN
fbem-31083	250	34	,	,	PUNCT
fbem-31083	250	35	2011	2011	NUM
fbem-31083	250	36	)	)	PUNCT
fbem-31083	250	37	.	.	PUNCT
fbem-31083	251	1	in	in	ADP
fbem-31083	251	2	the	the	DET
fbem-31083	251	3	same	same	ADJ
fbem-31083	251	4	manner	manner	NOUN
fbem-31083	251	5	,	,	PUNCT
fbem-31083	251	6	cooperatives	cooperative	NOUN
fbem-31083	251	7	'	'	PART
fbem-31083	251	8	limited	limited	ADJ
fbem-31083	251	9	access	access	NOUN
fbem-31083	251	10	to	to	ADP
fbem-31083	251	11	external	external	ADJ
fbem-31083	251	12	equity	equity	NOUN
fbem-31083	251	13	financing	financing	NOUN
fbem-31083	251	14	can	can	AUX
fbem-31083	251	15	lead	lead	VERB
fbem-31083	251	16	to	to	ADP
fbem-31083	251	17	undercapitalization	undercapitalization	NOUN
fbem-31083	251	18	,	,	PUNCT
fbem-31083	251	19	restricting	restrict	VERB
fbem-31083	251	20	their	their	PRON
fbem-31083	251	21	ability	ability	NOUN
fbem-31083	251	22	to	to	PART
fbem-31083	251	23	invest	invest	VERB
fbem-31083	251	24	in	in	ADP
fbem-31083	251	25	growth	growth	NOUN
fbem-31083	251	26	opportunities	opportunity	NOUN
fbem-31083	251	27	and	and	CCONJ
fbem-31083	251	28	potentially	potentially	ADV
fbem-31083	251	29	impacting	impact	VERB
fbem-31083	251	30	their	their	PRON
fbem-31083	251	31	financial	financial	ADJ
fbem-31083	251	32	stability	stability	NOUN
fbem-31083	251	33	(	(	PUNCT
fbem-31083	251	34	tortia	tortia	NOUN
fbem-31083	251	35	,	,	PUNCT
fbem-31083	251	36	2021	2021	NUM
fbem-31083	251	37	)	)	PUNCT
fbem-31083	251	38	.	.	PUNCT
fbem-31083	252	1	another	another	DET
fbem-31083	252	2	one	one	NOUN
fbem-31083	252	3	is	be	AUX
fbem-31083	252	4	the	the	DET
fbem-31083	252	5	risk	risk	NOUN
fbem-31083	252	6	from	from	ADP
fbem-31083	252	7	non	non	ADJ
fbem-31083	252	8	-	-	ADJ
fbem-31083	252	9	performing	perform	VERB
fbem-31083	252	10	assets	asset	NOUN
fbem-31083	252	11	.	.	PUNCT
fbem-31083	253	1	this	this	DET
fbem-31083	253	2	risk	risk	NOUN
fbem-31083	253	3	indicates	indicate	VERB
fbem-31083	253	4	that	that	SCONJ
fbem-31083	253	5	the	the	DET
fbem-31083	253	6	cooperative	cooperative	NOUN
fbem-31083	253	7	holds	hold	VERB
fbem-31083	253	8	a	a	DET
fbem-31083	253	9	significant	significant	ADJ
fbem-31083	253	10	portion	portion	NOUN
fbem-31083	253	11	of	of	ADP
fbem-31083	253	12	its	its	PRON
fbem-31083	253	13	assets	asset	NOUN
fbem-31083	253	14	in	in	ADP
fbem-31083	253	15	non	non	ADJ
fbem-31083	253	16	-	-	ADJ
fbem-31083	253	17	earning	earn	VERB
fbem-31083	253	18	assets	asset	NOUN
fbem-31083	253	19	,	,	PUNCT
fbem-31083	253	20	such	such	ADJ
fbem-31083	253	21	as	as	ADP
fbem-31083	253	22	tools	tool	NOUN
fbem-31083	253	23	,	,	PUNCT
fbem-31083	253	24	equipment	equipment	NOUN
fbem-31083	253	25	,	,	PUNCT
fbem-31083	253	26	office	office	NOUN
fbem-31083	253	27	buildings	building	NOUN
fbem-31083	253	28	,	,	PUNCT
fbem-31083	253	29	and	and	CCONJ
fbem-31083	253	30	land	land	NOUN
fbem-31083	253	31	,	,	PUNCT
fbem-31083	253	32	which	which	PRON
fbem-31083	253	33	generate	generate	VERB
fbem-31083	253	34	minimal	minimal	ADJ
fbem-31083	253	35	or	or	CCONJ
fbem-31083	253	36	no	no	DET
fbem-31083	253	37	83	83	NUM
fbem-31083	253	38	income	income	NOUN
fbem-31083	253	39	.	.	PUNCT
fbem-31083	254	1	when	when	SCONJ
fbem-31083	254	2	a	a	DET
fbem-31083	254	3	large	large	ADJ
fbem-31083	254	4	portion	portion	NOUN
fbem-31083	254	5	of	of	ADP
fbem-31083	254	6	the	the	DET
fbem-31083	254	7	asset	asset	NOUN
fbem-31083	254	8	portfolio	portfolio	NOUN
fbem-31083	254	9	is	be	AUX
fbem-31083	254	10	tied	tie	VERB
fbem-31083	254	11	up	up	ADP
fbem-31083	254	12	in	in	ADP
fbem-31083	254	13	non	non	ADJ
fbem-31083	254	14	-	-	ADJ
fbem-31083	254	15	earning	earn	VERB
fbem-31083	254	16	assets	asset	NOUN
fbem-31083	254	17	,	,	PUNCT
fbem-31083	254	18	it	it	PRON
fbem-31083	254	19	limits	limit	VERB
fbem-31083	254	20	the	the	DET
fbem-31083	254	21	cooperative	cooperative	NOUN
fbem-31083	254	22	’s	’s	PART
fbem-31083	254	23	ability	ability	NOUN
fbem-31083	254	24	to	to	PART
fbem-31083	254	25	generate	generate	VERB
fbem-31083	254	26	income	income	NOUN
fbem-31083	254	27	.	.	PUNCT
fbem-31083	255	1	while	while	SCONJ
fbem-31083	255	2	these	these	DET
fbem-31083	255	3	assets	asset	NOUN
fbem-31083	255	4	serve	serve	VERB
fbem-31083	255	5	auxiliary	auxiliary	ADJ
fbem-31083	255	6	functions	function	NOUN
fbem-31083	255	7	necessary	necessary	ADJ
fbem-31083	255	8	for	for	ADP
fbem-31083	255	9	cooperative	cooperative	ADJ
fbem-31083	255	10	operations	operation	NOUN
fbem-31083	255	11	,	,	PUNCT
fbem-31083	255	12	excessive	excessive	ADJ
fbem-31083	255	13	investment	investment	NOUN
fbem-31083	255	14	in	in	ADP
fbem-31083	255	15	them	they	PRON
fbem-31083	255	16	reduces	reduce	VERB
fbem-31083	255	17	the	the	DET
fbem-31083	255	18	cooperative	cooperative	NOUN
fbem-31083	255	19	's	's	PART
fbem-31083	255	20	earning	earning	NOUN
fbem-31083	255	21	potential	potential	NOUN
fbem-31083	255	22	.	.	PUNCT
fbem-31083	256	1	in	in	ADP
fbem-31083	256	2	the	the	DET
fbem-31083	256	3	case	case	NOUN
fbem-31083	256	4	of	of	ADP
fbem-31083	256	5	the	the	DET
fbem-31083	256	6	participating	participate	VERB
fbem-31083	256	7	cooperative	cooperative	NOUN
fbem-31083	256	8	,	,	PUNCT
fbem-31083	256	9	the	the	DET
fbem-31083	256	10	increase	increase	NOUN
fbem-31083	256	11	in	in	ADP
fbem-31083	256	12	nonperforming	nonperforme	VERB
fbem-31083	256	13	assets	asset	NOUN
fbem-31083	256	14	is	be	AUX
fbem-31083	256	15	due	due	ADJ
fbem-31083	256	16	to	to	ADP
fbem-31083	256	17	funding	fund	VERB
fbem-31083	256	18	the	the	DET
fbem-31083	256	19	ongoing	ongoing	ADJ
fbem-31083	256	20	construction	construction	NOUN
fbem-31083	256	21	of	of	ADP
fbem-31083	256	22	a	a	DET
fbem-31083	256	23	four	four	NUM
fbem-31083	256	24	-	-	PUNCT
fbem-31083	256	25	story	story	NOUN
fbem-31083	256	26	corporate	corporate	ADJ
fbem-31083	256	27	building	building	NOUN
fbem-31083	256	28	,	,	PUNCT
fbem-31083	256	29	approved	approve	VERB
fbem-31083	256	30	in	in	ADP
fbem-31083	256	31	2019	2019	NUM
fbem-31083	256	32	.	.	PUNCT
fbem-31083	257	1	however	however	ADV
fbem-31083	257	2	,	,	PUNCT
fbem-31083	257	3	the	the	DET
fbem-31083	257	4	building	building	NOUN
fbem-31083	257	5	’s	’s	PART
fbem-31083	257	6	current	current	ADJ
fbem-31083	257	7	underutilization	underutilization	NOUN
fbem-31083	257	8	has	have	AUX
fbem-31083	257	9	hindered	hinder	VERB
fbem-31083	257	10	its	its	PRON
fbem-31083	257	11	potential	potential	NOUN
fbem-31083	257	12	to	to	PART
fbem-31083	257	13	generate	generate	VERB
fbem-31083	257	14	returns	return	NOUN
fbem-31083	257	15	,	,	PUNCT
fbem-31083	257	16	further	far	ADV
fbem-31083	257	17	contributing	contribute	VERB
fbem-31083	257	18	to	to	ADP
fbem-31083	257	19	nonperforming	nonperforme	VERB
fbem-31083	257	20	assets	asset	NOUN
fbem-31083	257	21	in	in	ADP
fbem-31083	257	22	2020	2020	NUM
fbem-31083	257	23	.	.	PUNCT
fbem-31083	258	1	according	accord	VERB
fbem-31083	258	2	to	to	ADP
fbem-31083	258	3	kumar	kumar	PROPN
fbem-31083	258	4	et	et	PROPN
fbem-31083	258	5	,	,	PUNCT
fbem-31083	258	6	al	al	PROPN
fbem-31083	258	7	.	.	PROPN
fbem-31083	258	8	,	,	PUNCT
fbem-31083	258	9	(	(	PUNCT
fbem-31083	258	10	2024	2024	NUM
fbem-31083	258	11	)	)	PUNCT
fbem-31083	258	12	,	,	PUNCT
fbem-31083	258	13	existence	existence	NOUN
fbem-31083	258	14	of	of	ADP
fbem-31083	258	15	non	non	ADJ
fbem-31083	258	16	-	-	ADJ
fbem-31083	258	17	performing	perform	VERB
fbem-31083	258	18	assets	asset	NOUN
fbem-31083	258	19	can	can	AUX
fbem-31083	258	20	severely	severely	ADV
fbem-31083	258	21	affect	affect	VERB
fbem-31083	258	22	profitability	profitability	NOUN
fbem-31083	258	23	,	,	PUNCT
fbem-31083	258	24	solvency	solvency	NOUN
fbem-31083	258	25	,	,	PUNCT
fbem-31083	258	26	and	and	CCONJ
fbem-31083	258	27	overall	overall	ADJ
fbem-31083	258	28	financial	financial	ADJ
fbem-31083	258	29	stability	stability	NOUN
fbem-31083	258	30	.	.	PUNCT
fbem-31083	259	1	addressing	address	VERB
fbem-31083	259	2	this	this	DET
fbem-31083	259	3	issue	issue	NOUN
fbem-31083	259	4	requires	require	VERB
fbem-31083	259	5	the	the	DET
fbem-31083	259	6	implementation	implementation	NOUN
fbem-31083	259	7	of	of	ADP
fbem-31083	259	8	sound	sound	ADJ
fbem-31083	259	9	risk	risk	NOUN
fbem-31083	259	10	management	management	NOUN
fbem-31083	259	11	strategies	strategy	NOUN
fbem-31083	259	12	,	,	PUNCT
fbem-31083	259	13	strategic	strategic	ADJ
fbem-31083	259	14	restructuring	restructuring	NOUN
fbem-31083	259	15	,	,	PUNCT
fbem-31083	259	16	and	and	CCONJ
fbem-31083	259	17	efficient	efficient	ADJ
fbem-31083	259	18	resolution	resolution	NOUN
fbem-31083	259	19	processes	process	NOUN
fbem-31083	259	20	to	to	PART
fbem-31083	259	21	minimize	minimize	VERB
fbem-31083	259	22	the	the	DET
fbem-31083	259	23	negative	negative	ADJ
fbem-31083	259	24	impact	impact	NOUN
fbem-31083	259	25	on	on	ADP
fbem-31083	259	26	the	the	DET
fbem-31083	259	27	institution	institution	NOUN
fbem-31083	259	28	.	.	PUNCT
fbem-31083	260	1	finally	finally	ADV
fbem-31083	260	2	,	,	PUNCT
fbem-31083	260	3	the	the	DET
fbem-31083	260	4	risk	risk	NOUN
fbem-31083	260	5	from	from	ADP
fbem-31083	260	6	decreasing	decrease	VERB
fbem-31083	260	7	cooperative	cooperative	ADJ
fbem-31083	260	8	revenue	revenue	NOUN
fbem-31083	260	9	is	be	AUX
fbem-31083	260	10	a	a	DET
fbem-31083	260	11	risk	risk	NOUN
fbem-31083	260	12	area	area	NOUN
fbem-31083	260	13	which	which	PRON
fbem-31083	260	14	reflects	reflect	VERB
fbem-31083	260	15	a	a	DET
fbem-31083	260	16	reduced	reduced	ADJ
fbem-31083	260	17	capacity	capacity	NOUN
fbem-31083	260	18	to	to	PART
fbem-31083	260	19	generate	generate	VERB
fbem-31083	260	20	income	income	NOUN
fbem-31083	260	21	from	from	ADP
fbem-31083	260	22	its	its	PRON
fbem-31083	260	23	operations	operation	NOUN
fbem-31083	260	24	.	.	PUNCT
fbem-31083	261	1	this	this	DET
fbem-31083	261	2	decline	decline	NOUN
fbem-31083	261	3	can	can	AUX
fbem-31083	261	4	impact	impact	VERB
fbem-31083	261	5	financial	financial	ADJ
fbem-31083	261	6	stability	stability	NOUN
fbem-31083	261	7	,	,	PUNCT
fbem-31083	261	8	hinder	hinder	NOUN
fbem-31083	261	9	growth	growth	NOUN
fbem-31083	261	10	,	,	PUNCT
fbem-31083	261	11	and	and	CCONJ
fbem-31083	261	12	limit	limit	VERB
fbem-31083	261	13	the	the	DET
fbem-31083	261	14	cooperative	cooperative	NOUN
fbem-31083	261	15	's	's	PART
fbem-31083	261	16	ability	ability	NOUN
fbem-31083	261	17	to	to	PART
fbem-31083	261	18	meet	meet	VERB
fbem-31083	261	19	obligations	obligation	NOUN
fbem-31083	261	20	or	or	CCONJ
fbem-31083	261	21	invest	invest	VERB
fbem-31083	261	22	in	in	ADP
fbem-31083	261	23	future	future	ADJ
fbem-31083	261	24	opportunities	opportunity	NOUN
fbem-31083	261	25	.	.	PUNCT
fbem-31083	262	1	financial	financial	ADJ
fbem-31083	262	2	data	datum	NOUN
fbem-31083	262	3	analysis	analysis	NOUN
fbem-31083	262	4	shows	show	VERB
fbem-31083	262	5	that	that	SCONJ
fbem-31083	262	6	loans	loan	NOUN
fbem-31083	262	7	receivable	receivable	ADJ
fbem-31083	262	8	,	,	PUNCT
fbem-31083	262	9	the	the	DET
fbem-31083	262	10	cooperative	cooperative	NOUN
fbem-31083	262	11	's	's	PART
fbem-31083	262	12	largest	large	ADJ
fbem-31083	262	13	asset	asset	NOUN
fbem-31083	262	14	,	,	PUNCT
fbem-31083	262	15	have	have	AUX
fbem-31083	262	16	progressively	progressively	ADV
fbem-31083	262	17	lost	lose	VERB
fbem-31083	262	18	their	their	PRON
fbem-31083	262	19	revenue	revenue	NOUN
fbem-31083	262	20	-	-	PUNCT
fbem-31083	262	21	generating	generate	VERB
fbem-31083	262	22	power	power	NOUN
fbem-31083	262	23	.	.	PUNCT
fbem-31083	263	1	during	during	ADP
fbem-31083	263	2	focus	focus	NOUN
fbem-31083	263	3	group	group	NOUN
fbem-31083	263	4	discussions	discussion	NOUN
fbem-31083	263	5	(	(	PUNCT
fbem-31083	263	6	fgds	fgds	PROPN
fbem-31083	263	7	)	)	PUNCT
fbem-31083	263	8	,	,	PUNCT
fbem-31083	263	9	management	management	NOUN
fbem-31083	263	10	highlighted	highlight	VERB
fbem-31083	263	11	a	a	DET
fbem-31083	263	12	high	high	ADJ
fbem-31083	263	13	rate	rate	NOUN
fbem-31083	263	14	of	of	ADP
fbem-31083	263	15	loan	loan	NOUN
fbem-31083	263	16	restructuring	restructuring	NOUN
fbem-31083	263	17	,	,	PUNCT
fbem-31083	263	18	where	where	SCONJ
fbem-31083	263	19	past	past	NOUN
fbem-31083	263	20	-	-	PUNCT
fbem-31083	263	21	due	due	ADJ
fbem-31083	263	22	loans	loan	NOUN
fbem-31083	263	23	were	be	AUX
fbem-31083	263	24	restructured	restructure	VERB
fbem-31083	263	25	to	to	PART
fbem-31083	263	26	become	become	VERB
fbem-31083	263	27	current	current	ADJ
fbem-31083	263	28	after	after	ADP
fbem-31083	263	29	paying	pay	VERB
fbem-31083	263	30	penalties	penalty	NOUN
fbem-31083	263	31	.	.	PUNCT
fbem-31083	264	1	however	however	ADV
fbem-31083	264	2	,	,	PUNCT
fbem-31083	264	3	many	many	ADJ
fbem-31083	264	4	members	member	NOUN
fbem-31083	264	5	who	who	PRON
fbem-31083	264	6	participated	participate	VERB
fbem-31083	264	7	in	in	ADP
fbem-31083	264	8	the	the	DET
fbem-31083	264	9	amnesty	amnesty	NOUN
fbem-31083	264	10	program	program	NOUN
fbem-31083	264	11	eventually	eventually	ADV
fbem-31083	264	12	became	become	VERB
fbem-31083	264	13	delinquent	delinquent	ADJ
fbem-31083	264	14	again	again	ADV
fbem-31083	264	15	.	.	PUNCT
fbem-31083	265	1	the	the	DET
fbem-31083	265	2	cooperative	cooperative	NOUN
fbem-31083	265	3	has	have	AUX
fbem-31083	265	4	not	not	PART
fbem-31083	265	5	yet	yet	ADV
fbem-31083	265	6	fully	fully	ADV
fbem-31083	265	7	implemented	implement	VERB
fbem-31083	265	8	their	their	PRON
fbem-31083	265	9	co	co	NOUN
fbem-31083	265	10	-	-	NOUN
fbem-31083	265	11	maker	maker	NOUN
fbem-31083	265	12	system	system	NOUN
fbem-31083	265	13	to	to	PART
fbem-31083	265	14	strengthen	strengthen	VERB
fbem-31083	265	15	loan	loan	NOUN
fbem-31083	265	16	repayment	repayment	NOUN
fbem-31083	265	17	.	.	PUNCT
fbem-31083	266	1	as	as	ADP
fbem-31083	266	2	a	a	DET
fbem-31083	266	3	result	result	NOUN
fbem-31083	266	4	,	,	PUNCT
fbem-31083	266	5	the	the	DET
fbem-31083	266	6	cooperative	cooperative	NOUN
fbem-31083	266	7	has	have	AUX
fbem-31083	266	8	resorted	resort	VERB
fbem-31083	266	9	to	to	ADP
fbem-31083	266	10	charging	charge	VERB
fbem-31083	266	11	off	off	ADP
fbem-31083	266	12	uncollectible	uncollectible	ADJ
fbem-31083	266	13	loans	loan	NOUN
fbem-31083	266	14	to	to	ADP
fbem-31083	266	15	members	member	NOUN
fbem-31083	266	16	’	’	PART
fbem-31083	266	17	share	share	NOUN
fbem-31083	266	18	capital	capital	NOUN
fbem-31083	266	19	,	,	PUNCT
fbem-31083	266	20	which	which	PRON
fbem-31083	266	21	only	only	ADV
fbem-31083	266	22	partially	partially	ADV
fbem-31083	266	23	addresses	address	VERB
fbem-31083	266	24	the	the	DET
fbem-31083	266	25	defaults	default	NOUN
fbem-31083	266	26	and	and	CCONJ
fbem-31083	266	27	fails	fail	VERB
fbem-31083	266	28	to	to	PART
fbem-31083	266	29	generate	generate	VERB
fbem-31083	266	30	substantial	substantial	ADJ
fbem-31083	266	31	revenue	revenue	NOUN
fbem-31083	266	32	.	.	PUNCT
fbem-31083	267	1	intensifying	intensify	VERB
fbem-31083	267	2	loan	loan	NOUN
fbem-31083	267	3	collection	collection	NOUN
fbem-31083	267	4	,	,	PUNCT
fbem-31083	267	5	with	with	ADP
fbem-31083	267	6	interest	interest	NOUN
fbem-31083	267	7	,	,	PUNCT
fbem-31083	267	8	fines	fine	NOUN
fbem-31083	267	9	,	,	PUNCT
fbem-31083	267	10	and	and	CCONJ
fbem-31083	267	11	penalties	penalty	NOUN
fbem-31083	267	12	,	,	PUNCT
fbem-31083	267	13	remains	remain	VERB
fbem-31083	267	14	a	a	DET
fbem-31083	267	15	key	key	ADJ
fbem-31083	267	16	revenue	revenue	NOUN
fbem-31083	267	17	source	source	NOUN
fbem-31083	267	18	,	,	PUNCT
fbem-31083	267	19	though	though	SCONJ
fbem-31083	267	20	the	the	DET
fbem-31083	267	21	economic	economic	ADJ
fbem-31083	267	22	challenges	challenge	NOUN
fbem-31083	267	23	brought	bring	VERB
fbem-31083	267	24	by	by	ADP
fbem-31083	267	25	covid-19	covid-19	PROPN
fbem-31083	267	26	have	have	AUX
fbem-31083	267	27	intensified	intensify	VERB
fbem-31083	267	28	collection	collection	NOUN
fbem-31083	267	29	difficulties	difficulty	NOUN
fbem-31083	267	30	.	.	PUNCT
fbem-31083	268	1	additionally	additionally	ADV
fbem-31083	268	2	,	,	PUNCT
fbem-31083	268	3	the	the	DET
fbem-31083	268	4	board	board	NOUN
fbem-31083	268	5	noted	note	VERB
fbem-31083	268	6	that	that	SCONJ
fbem-31083	268	7	funding	fund	VERB
fbem-31083	268	8	the	the	DET
fbem-31083	268	9	construction	construction	NOUN
fbem-31083	268	10	of	of	ADP
fbem-31083	268	11	the	the	DET
fbem-31083	268	12	corporate	corporate	ADJ
fbem-31083	268	13	building	building	NOUN
fbem-31083	268	14	required	require	VERB
fbem-31083	268	15	pulling	pull	VERB
fbem-31083	268	16	out	out	ADP
fbem-31083	268	17	investments	investment	NOUN
fbem-31083	268	18	,	,	PUNCT
fbem-31083	268	19	further	far	ADV
fbem-31083	268	20	decreasing	decrease	VERB
fbem-31083	268	21	revenue	revenue	NOUN
fbem-31083	268	22	,	,	PUNCT
fbem-31083	268	23	as	as	SCONJ
fbem-31083	268	24	the	the	DET
fbem-31083	268	25	building	building	NOUN
fbem-31083	268	26	is	be	AUX
fbem-31083	268	27	still	still	ADV
fbem-31083	268	28	under	under	ADP
fbem-31083	268	29	construction	construction	NOUN
fbem-31083	268	30	and	and	CCONJ
fbem-31083	268	31	has	have	AUX
fbem-31083	268	32	not	not	PART
fbem-31083	268	33	yet	yet	ADV
fbem-31083	268	34	generated	generate	VERB
fbem-31083	268	35	income	income	NOUN
fbem-31083	268	36	for	for	ADP
fbem-31083	268	37	the	the	DET
fbem-31083	268	38	cooperative	cooperative	NOUN
fbem-31083	268	39	.	.	PUNCT
fbem-31083	269	1	arasu	arasu	PROPN
fbem-31083	269	2	et	et	PROPN
fbem-31083	269	3	,	,	PUNCT
fbem-31083	269	4	al	al	PROPN
fbem-31083	269	5	.	.	PROPN
fbem-31083	270	1	(	(	PUNCT
fbem-31083	270	2	2019	2019	NUM
fbem-31083	270	3	)	)	PUNCT
fbem-31083	270	4	highlights	highlight	NOUN
fbem-31083	270	5	on	on	ADP
fbem-31083	270	6	his	his	PRON
fbem-31083	270	7	study	study	NOUN
fbem-31083	270	8	the	the	DET
fbem-31083	270	9	negative	negative	ADJ
fbem-31083	270	10	impact	impact	NOUN
fbem-31083	270	11	of	of	ADP
fbem-31083	270	12	npa	npa	NOUN
fbem-31083	270	13	on	on	ADP
fbem-31083	270	14	the	the	DET
fbem-31083	270	15	returns	return	NOUN
fbem-31083	270	16	of	of	ADP
fbem-31083	270	17	assets	asset	NOUN
fbem-31083	270	18	and	and	CCONJ
fbem-31083	270	19	suggests	suggest	VERB
fbem-31083	270	20	taking	take	VERB
fbem-31083	270	21	necessary	necessary	ADJ
fbem-31083	270	22	steps	step	NOUN
fbem-31083	270	23	to	to	PART
fbem-31083	270	24	reduce	reduce	VERB
fbem-31083	270	25	their	their	PRON
fbem-31083	270	26	presence	presence	NOUN
fbem-31083	270	27	in	in	ADP
fbem-31083	270	28	the	the	DET
fbem-31083	270	29	company	company	NOUN
fbem-31083	270	30	.	.	PUNCT
fbem-31083	271	1	6.2	6.2	NUM
fbem-31083	271	2	.	.	PUNCT
fbem-31083	272	1	risk	risk	NOUN
fbem-31083	272	2	assessment	assessment	NOUN
fbem-31083	272	3	of	of	ADP
fbem-31083	272	4	the	the	DET
fbem-31083	272	5	large	large	ADJ
fbem-31083	272	6	multipurpose	multipurpose	NOUN
fbem-31083	272	7	cooperative	cooperative	NOUN
fbem-31083	272	8	the	the	DET
fbem-31083	272	9	risk	risk	NOUN
fbem-31083	272	10	areas	area	NOUN
fbem-31083	272	11	were	be	AUX
fbem-31083	272	12	prioritized	prioritize	VERB
fbem-31083	272	13	according	accord	VERB
fbem-31083	272	14	to	to	ADP
fbem-31083	272	15	their	their	PRON
fbem-31083	272	16	probability	probability	NOUN
fbem-31083	272	17	and	and	CCONJ
fbem-31083	272	18	severity	severity	NOUN
fbem-31083	272	19	of	of	ADP
fbem-31083	272	20	impact	impact	NOUN
fbem-31083	272	21	.	.	PUNCT
fbem-31083	273	1	a	a	DET
fbem-31083	273	2	risk	risk	NOUN
fbem-31083	273	3	analysis	analysis	NOUN
fbem-31083	273	4	and	and	CCONJ
fbem-31083	273	5	evaluation	evaluation	NOUN
fbem-31083	273	6	were	be	AUX
fbem-31083	273	7	conducted	conduct	VERB
fbem-31083	273	8	during	during	ADP
fbem-31083	273	9	a	a	DET
fbem-31083	273	10	focus	focus	NOUN
fbem-31083	273	11	group	group	NOUN
fbem-31083	273	12	discussion	discussion	NOUN
fbem-31083	273	13	at	at	ADP
fbem-31083	273	14	the	the	DET
fbem-31083	273	15	regular	regular	ADJ
fbem-31083	273	16	board	board	NOUN
fbem-31083	273	17	meeting	meeting	NOUN
fbem-31083	273	18	utilizing	utilize	VERB
fbem-31083	273	19	the	the	DET
fbem-31083	273	20	four	four	NUM
fbem-31083	273	21	-	-	PUNCT
fbem-31083	273	22	by	by	ADP
fbem-31083	273	23	-	-	PUNCT
fbem-31083	273	24	four	four	NUM
fbem-31083	273	25	risk	risk	NOUN
fbem-31083	273	26	matrix	matrix	NOUN
fbem-31083	273	27	to	to	PART
fbem-31083	273	28	assess	assess	VERB
fbem-31083	273	29	the	the	DET
fbem-31083	273	30	likelihood	likelihood	NOUN
fbem-31083	273	31	and	and	CCONJ
fbem-31083	273	32	impact	impact	NOUN
fbem-31083	273	33	of	of	ADP
fbem-31083	273	34	each	each	DET
fbem-31083	273	35	risk	risk	NOUN
fbem-31083	273	36	.	.	PUNCT
fbem-31083	274	1	the	the	DET
fbem-31083	274	2	results	result	NOUN
fbem-31083	274	3	of	of	ADP
fbem-31083	274	4	this	this	DET
fbem-31083	274	5	assessment	assessment	NOUN
fbem-31083	274	6	is	be	AUX
fbem-31083	274	7	as	as	SCONJ
fbem-31083	274	8	provided	provide	VERB
fbem-31083	274	9	in	in	ADP
fbem-31083	274	10	the	the	DET
fbem-31083	274	11	four	four	NUM
fbem-31083	274	12	-	-	PUNCT
fbem-31083	274	13	by	by	ADP
fbem-31083	274	14	-	-	PUNCT
fbem-31083	274	15	four	four	NUM
fbem-31083	274	16	risk	risk	NOUN
fbem-31083	274	17	matrix	matrix	NOUN
fbem-31083	274	18	in	in	ADP
fbem-31083	274	19	table	table	NOUN
fbem-31083	274	20	3	3	NUM
fbem-31083	274	21	.	.	PUNCT
fbem-31083	274	22	based	base	VERB
fbem-31083	274	23	on	on	ADP
fbem-31083	274	24	the	the	DET
fbem-31083	274	25	risk	risk	NOUN
fbem-31083	274	26	assessment	assessment	NOUN
fbem-31083	274	27	and	and	CCONJ
fbem-31083	274	28	evaluation	evaluation	NOUN
fbem-31083	274	29	,	,	PUNCT
fbem-31083	274	30	three	three	NUM
fbem-31083	274	31	major	major	ADJ
fbem-31083	274	32	risk	risk	NOUN
fbem-31083	274	33	areas	area	NOUN
fbem-31083	274	34	were	be	AUX
fbem-31083	274	35	identified	identify	VERB
fbem-31083	274	36	as	as	ADP
fbem-31083	274	37	the	the	DET
fbem-31083	274	38	cooperative	cooperative	NOUN
fbem-31083	274	39	’s	’s	PART
fbem-31083	274	40	top	top	ADJ
fbem-31083	274	41	priorities	priority	NOUN
fbem-31083	274	42	,	,	PUNCT
fbem-31083	274	43	with	with	ADP
fbem-31083	274	44	one	one	NUM
fbem-31083	274	45	risk	risk	NOUN
fbem-31083	274	46	being	being	NOUN
fbem-31083	274	47	of	of	ADP
fbem-31083	274	48	lesser	less	ADJ
fbem-31083	274	49	priority	priority	NOUN
fbem-31083	274	50	.	.	PUNCT
fbem-31083	275	1	table	table	NOUN
fbem-31083	275	2	3	3	NUM
fbem-31083	275	3	.	.	PUNCT
fbem-31083	275	4	risk	risk	NOUN
fbem-31083	275	5	assessment	assessment	NOUN
fbem-31083	275	6	of	of	ADP
fbem-31083	275	7	the	the	DET
fbem-31083	275	8	large	large	ADJ
fbem-31083	275	9	multi	multi	ADJ
fbem-31083	275	10	-	-	ADJ
fbem-31083	275	11	purpose	purpose	ADJ
fbem-31083	275	12	cooperative	cooperative	NOUN
fbem-31083	275	13	emerging	emerge	VERB
fbem-31083	275	14	as	as	ADP
fbem-31083	275	15	the	the	DET
fbem-31083	275	16	most	most	ADV
fbem-31083	275	17	critical	critical	ADJ
fbem-31083	275	18	risk	risk	NOUN
fbem-31083	275	19	faced	face	VERB
fbem-31083	275	20	by	by	ADP
fbem-31083	275	21	the	the	DET
fbem-31083	275	22	participating	participate	VERB
fbem-31083	275	23	cooperative	cooperative	NOUN
fbem-31083	275	24	is	be	AUX
fbem-31083	275	25	the	the	DET
fbem-31083	275	26	risk	risk	NOUN
fbem-31083	275	27	from	from	ADP
fbem-31083	275	28	loan	loan	NOUN
fbem-31083	275	29	delinquency	delinquency	NOUN
fbem-31083	275	30	and	and	CCONJ
fbem-31083	275	31	insufficient	insufficient	ADJ
fbem-31083	275	32	allowance	allowance	NOUN
fbem-31083	275	33	for	for	ADP
fbem-31083	275	34	probable	probable	ADJ
fbem-31083	275	35	loan	loan	NOUN
fbem-31083	275	36	losses	loss	NOUN
fbem-31083	275	37	.	.	PUNCT
fbem-31083	276	1	this	this	DET
fbem-31083	276	2	risk	risk	NOUN
fbem-31083	276	3	,	,	PUNCT
fbem-31083	276	4	categorized	categorize	VERB
fbem-31083	276	5	as	as	ADP
fbem-31083	276	6	red	red	ADJ
fbem-31083	276	7	and	and	CCONJ
fbem-31083	276	8	within	within	ADP
fbem-31083	276	9	the	the	DET
fbem-31083	276	10	disastrous	disastrous	ADJ
fbem-31083	276	11	zone	zone	NOUN
fbem-31083	276	12	,	,	PUNCT
fbem-31083	276	13	reflects	reflect	VERB
fbem-31083	276	14	the	the	DET
fbem-31083	276	15	critical	critical	ADJ
fbem-31083	276	16	level	level	NOUN
fbem-31083	276	17	of	of	ADP
fbem-31083	276	18	past	past	ADJ
fbem-31083	276	19	-	-	PUNCT
fbem-31083	276	20	due	due	ADJ
fbem-31083	276	21	loans	loan	NOUN
fbem-31083	276	22	and	and	CCONJ
fbem-31083	276	23	insufficient	insufficient	ADJ
fbem-31083	276	24	allowance	allowance	NOUN
fbem-31083	276	25	for	for	ADP
fbem-31083	276	26	probable	probable	ADJ
fbem-31083	276	27	loan	loan	NOUN
fbem-31083	276	28	losses	loss	NOUN
fbem-31083	276	29	(	(	PUNCT
fbem-31083	276	30	apll	apll	PROPN
fbem-31083	276	31	)	)	PUNCT
fbem-31083	276	32	in	in	ADP
fbem-31083	276	33	the	the	DET
fbem-31083	276	34	cooperative	cooperative	NOUN
fbem-31083	276	35	.	.	PUNCT
fbem-31083	277	1	over	over	ADP
fbem-31083	277	2	the	the	DET
fbem-31083	277	3	past	past	ADJ
fbem-31083	277	4	three	three	NUM
fbem-31083	277	5	years	year	NOUN
fbem-31083	277	6	,	,	PUNCT
fbem-31083	277	7	past	past	NOUN
fbem-31083	277	8	-	-	PUNCT
fbem-31083	277	9	due	due	ADJ
fbem-31083	277	10	loans	loan	NOUN
fbem-31083	277	11	have	have	AUX
fbem-31083	277	12	risen	rise	VERB
fbem-31083	277	13	,	,	PUNCT
fbem-31083	277	14	while	while	SCONJ
fbem-31083	277	15	apll	apll	PROPN
fbem-31083	277	16	has	have	AUX
fbem-31083	277	17	remained	remain	VERB
fbem-31083	277	18	unchanged	unchanged	ADJ
fbem-31083	277	19	,	,	PUNCT
fbem-31083	277	20	weakening	weaken	VERB
fbem-31083	277	21	the	the	DET
fbem-31083	277	22	cooperative	cooperative	NOUN
fbem-31083	277	23	's	's	PART
fbem-31083	277	24	ability	ability	NOUN
fbem-31083	277	25	to	to	PART
fbem-31083	277	26	manage	manage	VERB
fbem-31083	277	27	loan	loan	NOUN
fbem-31083	277	28	delinquency	delinquency	NOUN
fbem-31083	277	29	effectively	effectively	ADV
fbem-31083	277	30	.	.	PUNCT
fbem-31083	278	1	the	the	DET
fbem-31083	278	2	average	average	ADJ
fbem-31083	278	3	past	past	ADJ
fbem-31083	278	4	-	-	PUNCT
fbem-31083	278	5	due	due	ADJ
fbem-31083	278	6	ratio	ratio	NOUN
fbem-31083	278	7	stands	stand	VERB
fbem-31083	278	8	at	at	ADP
fbem-31083	278	9	11	11	NUM
fbem-31083	278	10	%	%	NOUN
fbem-31083	278	11	over	over	ADP
fbem-31083	278	12	this	this	DET
fbem-31083	278	13	period	period	NOUN
fbem-31083	278	14	.	.	PUNCT
fbem-31083	279	1	although	although	SCONJ
fbem-31083	279	2	this	this	DET
fbem-31083	279	3	ratio	ratio	NOUN
fbem-31083	279	4	has	have	AUX
fbem-31083	279	5	decreased	decrease	VERB
fbem-31083	279	6	from	from	ADP
fbem-31083	279	7	12	12	NUM
fbem-31083	279	8	%	%	NOUN
fbem-31083	279	9	in	in	ADP
fbem-31083	279	10	2018	2018	NUM
fbem-31083	279	11	to	to	PART
fbem-31083	279	12	9	9	NUM
fbem-31083	279	13	%	%	NOUN
fbem-31083	279	14	in	in	ADP
fbem-31083	279	15	2020	2020	NUM
fbem-31083	279	16	,	,	PUNCT
fbem-31083	279	17	it	it	PRON
fbem-31083	279	18	remains	remain	VERB
fbem-31083	279	19	well	well	ADV
fbem-31083	279	20	above	above	ADP
fbem-31083	279	21	the	the	DET
fbem-31083	279	22	cda	cda	PROPN
fbem-31083	279	23	's	's	PART
fbem-31083	279	24	acceptable	acceptable	ADJ
fbem-31083	279	25	standard	standard	NOUN
fbem-31083	279	26	of	of	ADP
fbem-31083	279	27	5	5	NUM
fbem-31083	279	28	%	%	NOUN
fbem-31083	279	29	.	.	PUNCT
fbem-31083	280	1	to	to	PART
fbem-31083	280	2	address	address	VERB
fbem-31083	280	3	this	this	DET
fbem-31083	280	4	issue	issue	NOUN
fbem-31083	280	5	,	,	PUNCT
fbem-31083	280	6	the	the	DET
fbem-31083	280	7	cooperative	cooperative	NOUN
fbem-31083	280	8	has	have	AUX
fbem-31083	280	9	introduced	introduce	VERB
fbem-31083	280	10	amnesty	amnesty	NOUN
fbem-31083	280	11	programs	program	NOUN
fbem-31083	280	12	,	,	PUNCT
fbem-31083	280	13	allowing	allow	VERB
fbem-31083	280	14	delinquent	delinquent	ADJ
fbem-31083	280	15	members	member	NOUN
fbem-31083	280	16	to	to	PART
fbem-31083	280	17	settle	settle	VERB
fbem-31083	280	18	only	only	ADV
fbem-31083	280	19	the	the	DET
fbem-31083	280	20	principal	principal	NOUN
fbem-31083	280	21	and	and	CCONJ
fbem-31083	280	22	accumulated	accumulate	VERB
fbem-31083	280	23	interest	interest	NOUN
fbem-31083	280	24	,	,	PUNCT
fbem-31083	280	25	often	often	ADV
fbem-31083	280	26	with	with	ADP
fbem-31083	280	27	discounts	discount	NOUN
fbem-31083	280	28	on	on	ADP
fbem-31083	280	29	interest	interest	NOUN
fbem-31083	280	30	to	to	PART
fbem-31083	280	31	encourage	encourage	VERB
fbem-31083	280	32	repayments	repayment	NOUN
fbem-31083	280	33	.	.	PUNCT
fbem-31083	281	1	this	this	DET
fbem-31083	281	2	initiative	initiative	NOUN
fbem-31083	281	3	aims	aim	VERB
fbem-31083	281	4	to	to	PART
fbem-31083	281	5	alleviate	alleviate	VERB
fbem-31083	281	6	the	the	DET
fbem-31083	281	7	financial	financial	ADJ
fbem-31083	281	8	strain	strain	NOUN
fbem-31083	281	9	on	on	ADP
fbem-31083	281	10	members	member	NOUN
fbem-31083	281	11	caused	cause	VERB
fbem-31083	281	12	by	by	ADP
fbem-31083	281	13	escalating	escalate	VERB
fbem-31083	281	14	loan	loan	NOUN
fbem-31083	281	15	obligations	obligation	NOUN
fbem-31083	281	16	.	.	PUNCT
fbem-31083	282	1	additionally	additionally	ADV
fbem-31083	282	2	,	,	PUNCT
fbem-31083	282	3	loan	loan	NOUN
fbem-31083	282	4	restructuring	restructuring	NOUN
fbem-31083	282	5	has	have	AUX
fbem-31083	282	6	been	be	AUX
fbem-31083	282	7	implemented	implement	VERB
fbem-31083	282	8	as	as	ADP
fbem-31083	282	9	another	another	DET
fbem-31083	282	10	strategy	strategy	NOUN
fbem-31083	282	11	to	to	PART
fbem-31083	282	12	manage	manage	VERB
fbem-31083	282	13	delinquency	delinquency	NOUN
fbem-31083	282	14	.	.	PUNCT
fbem-31083	283	1	however	however	ADV
fbem-31083	283	2	,	,	PUNCT
fbem-31083	283	3	many	many	ADJ
fbem-31083	283	4	members	member	NOUN
fbem-31083	283	5	still	still	ADV
fbem-31083	283	6	struggle	struggle	VERB
fbem-31083	283	7	to	to	PART
fbem-31083	283	8	meet	meet	VERB
fbem-31083	283	9	their	their	PRON
fbem-31083	283	10	obligations	obligation	NOUN
fbem-31083	283	11	after	after	ADP
fbem-31083	283	12	restructuring	restructure	VERB
fbem-31083	283	13	,	,	PUNCT
fbem-31083	283	14	often	often	ADV
fbem-31083	283	15	necessitating	necessitate	VERB
fbem-31083	283	16	further	further	ADJ
fbem-31083	283	17	restructuring	restructuring	NOUN
fbem-31083	283	18	.	.	PUNCT
fbem-31083	284	1	this	this	DET
fbem-31083	284	2	ongoing	ongoing	ADJ
fbem-31083	284	3	cycle	cycle	NOUN
fbem-31083	284	4	does	do	AUX
fbem-31083	284	5	not	not	PART
fbem-31083	284	6	mitigate	mitigate	VERB
fbem-31083	284	7	the	the	DET
fbem-31083	284	8	fact	fact	NOUN
fbem-31083	284	9	that	that	SCONJ
fbem-31083	284	10	these	these	DET
fbem-31083	284	11	loans	loan	NOUN
fbem-31083	284	12	remain	remain	VERB
fbem-31083	284	13	high	high	ADJ
fbem-31083	284	14	-	-	PUNCT
fbem-31083	284	15	risk	risk	NOUN
fbem-31083	284	16	.	.	PUNCT
fbem-31083	285	1	another	another	DET
fbem-31083	285	2	challenge	challenge	NOUN
fbem-31083	285	3	highlighted	highlight	VERB
fbem-31083	285	4	by	by	ADP
fbem-31083	285	5	cooperative	cooperative	ADJ
fbem-31083	285	6	top	top	ADJ
fbem-31083	285	7	management	management	NOUN
fbem-31083	285	8	is	be	AUX
fbem-31083	285	9	the	the	DET
fbem-31083	285	10	intense	intense	ADJ
fbem-31083	285	11	competition	competition	NOUN
fbem-31083	285	12	from	from	ADP
fbem-31083	285	13	other	other	ADJ
fbem-31083	285	14	financial	financial	ADJ
fbem-31083	285	15	institutions	institution	NOUN
fbem-31083	285	16	and	and	CCONJ
fbem-31083	285	17	cooperatives	cooperative	NOUN
fbem-31083	285	18	offering	offer	VERB
fbem-31083	285	19	credit	credit	NOUN
fbem-31083	285	20	services	service	NOUN
fbem-31083	285	21	in	in	ADP
fbem-31083	285	22	sagada	sagada	PROPN
fbem-31083	285	23	.	.	PUNCT
fbem-31083	286	1	this	this	DET
fbem-31083	286	2	competition	competition	NOUN
fbem-31083	286	3	makes	make	VERB
fbem-31083	286	4	loan	loan	NOUN
fbem-31083	286	5	collection	collection	NOUN
fbem-31083	286	6	difficult	difficult	ADJ
fbem-31083	286	7	,	,	PUNCT
fbem-31083	286	8	especially	especially	ADV
fbem-31083	286	9	when	when	SCONJ
fbem-31083	286	10	loan	loan	NOUN
fbem-31083	286	11	collectors	collector	NOUN
fbem-31083	286	12	lack	lack	VERB
fbem-31083	286	13	effective	effective	ADJ
fbem-31083	286	14	skills	skill	NOUN
fbem-31083	286	15	to	to	PART
fbem-31083	286	16	collect	collect	VERB
fbem-31083	286	17	payments	payment	NOUN
fbem-31083	286	18	from	from	ADP
fbem-31083	286	19	members	member	NOUN
fbem-31083	286	20	.	.	PUNCT
fbem-31083	287	1	the	the	DET
fbem-31083	287	2	situation	situation	NOUN
fbem-31083	287	3	was	be	AUX
fbem-31083	287	4	further	far	ADV
fbem-31083	287	5	complicated	complicate	VERB
fbem-31083	287	6	by	by	ADP
fbem-31083	287	7	pandemic	pandemic	ADJ
fbem-31083	287	8	-	-	PUNCT
fbem-31083	287	9	related	relate	VERB
fbem-31083	287	10	restrictions	restriction	NOUN
fbem-31083	287	11	,	,	PUNCT
fbem-31083	287	12	which	which	PRON
fbem-31083	287	13	then	then	ADV
fbem-31083	287	14	limited	limited	ADJ
fbem-31083	287	15	residents	resident	NOUN
fbem-31083	287	16	'	'	PART
fbem-31083	287	17	ability	ability	NOUN
fbem-31083	287	18	to	to	PART
fbem-31083	287	19	go	go	VERB
fbem-31083	287	20	out	out	ADP
fbem-31083	287	21	and	and	CCONJ
fbem-31083	287	22	interact	interact	VERB
fbem-31083	287	23	with	with	ADP
fbem-31083	287	24	field	field	NOUN
fbem-31083	287	25	collectors	collector	NOUN
fbem-31083	287	26	.	.	PUNCT
fbem-31083	288	1	as	as	ADP
fbem-31083	288	2	a	a	DET
fbem-31083	288	3	result	result	NOUN
fbem-31083	288	4	,	,	PUNCT
fbem-31083	288	5	the	the	DET
fbem-31083	288	6	cooperative	cooperative	NOUN
fbem-31083	288	7	's	's	PART
fbem-31083	288	8	office	office	NOUN
fbem-31083	288	9	staff	staff	NOUN
fbem-31083	288	10	had	have	VERB
fbem-31083	288	11	to	to	PART
fbem-31083	288	12	handle	handle	VERB
fbem-31083	288	13	collections	collection	NOUN
fbem-31083	288	14	for	for	ADP
fbem-31083	288	15	members	member	NOUN
fbem-31083	288	16	after	after	ADP
fbem-31083	288	17	office	office	NOUN
fbem-31083	288	18	work	work	NOUN
fbem-31083	288	19	.	.	PUNCT
fbem-31083	289	1	additionally	additionally	ADV
fbem-31083	289	2	,	,	PUNCT
fbem-31083	289	3	the	the	DET
fbem-31083	289	4	vertical	vertical	ADJ
fbem-31083	289	5	financial	financial	ADJ
fbem-31083	289	6	statement	statement	NOUN
fbem-31083	289	7	analysis	analysis	NOUN
fbem-31083	289	8	revealed	reveal	VERB
fbem-31083	289	9	that	that	SCONJ
fbem-31083	289	10	loans	loan	NOUN
fbem-31083	289	11	receivable	receivable	ADJ
fbem-31083	289	12	,	,	PUNCT
fbem-31083	289	13	amounting	amount	VERB
fbem-31083	289	14	to	to	ADP
fbem-31083	289	15	over	over	ADP
fbem-31083	289	16	188	188	NUM
fbem-31083	289	17	million	million	NUM
fbem-31083	289	18	pesos	pesos	NOUN
fbem-31083	289	19	(	(	PUNCT
fbem-31083	289	20	75	75	NUM
fbem-31083	289	21	%	%	NOUN
fbem-31083	289	22	of	of	ADP
fbem-31083	289	23	total	total	ADJ
fbem-31083	289	24	assets	asset	NOUN
fbem-31083	289	25	in	in	ADP
fbem-31083	289	26	2020	2020	NUM
fbem-31083	289	27	)	)	PUNCT
fbem-31083	289	28	,	,	PUNCT
fbem-31083	289	29	are	be	AUX
fbem-31083	289	30	the	the	DET
fbem-31083	289	31	cooperative	cooperative	NOUN
fbem-31083	289	32	's	's	PART
fbem-31083	289	33	largest	large	ADJ
fbem-31083	289	34	asset	asset	NOUN
fbem-31083	289	35	.	.	PUNCT
fbem-31083	290	1	failing	fail	VERB
fbem-31083	290	2	to	to	PART
fbem-31083	290	3	address	address	VERB
fbem-31083	290	4	the	the	DET
fbem-31083	290	5	growing	grow	VERB
fbem-31083	290	6	volume	volume	NOUN
fbem-31083	290	7	of	of	ADP
fbem-31083	290	8	delinquent	delinquent	ADJ
fbem-31083	290	9	loans	loan	NOUN
fbem-31083	290	10	could	could	AUX
fbem-31083	290	11	further	far	ADV
fbem-31083	290	12	undermine	undermine	VERB
fbem-31083	290	13	the	the	DET
fbem-31083	290	14	cooperative	cooperative	NOUN
fbem-31083	290	15	’s	’s	PART
fbem-31083	290	16	financial	financial	ADJ
fbem-31083	290	17	health	health	NOUN
fbem-31083	290	18	and	and	CCONJ
fbem-31083	290	19	its	its	PRON
fbem-31083	290	20	ability	ability	NOUN
fbem-31083	290	21	to	to	PART
fbem-31083	290	22	generate	generate	VERB
fbem-31083	290	23	income	income	NOUN
fbem-31083	290	24	.	.	PUNCT
fbem-31083	291	1	since	since	SCONJ
fbem-31083	291	2	loans	loan	NOUN
fbem-31083	291	3	make	make	VERB
fbem-31083	291	4	up	up	ADP
fbem-31083	291	5	a	a	DET
fbem-31083	291	6	substantial	substantial	ADJ
fbem-31083	291	7	portion	portion	NOUN
fbem-31083	291	8	of	of	ADP
fbem-31083	291	9	its	its	PRON
fbem-31083	291	10	assets	asset	NOUN
fbem-31083	291	11	,	,	PUNCT
fbem-31083	291	12	any	any	DET
fbem-31083	291	13	issues	issue	NOUN
fbem-31083	291	14	with	with	ADP
fbem-31083	291	15	loan	loan	NOUN
fbem-31083	291	16	repayments	repayment	NOUN
fbem-31083	291	17	will	will	AUX
fbem-31083	291	18	have	have	VERB
fbem-31083	291	19	a	a	DET
fbem-31083	291	20	direct	direct	ADJ
fbem-31083	291	21	impact	impact	NOUN
fbem-31083	291	22	on	on	ADP
fbem-31083	291	23	the	the	DET
fbem-31083	291	24	cooperative	cooperative	NOUN
fbem-31083	291	25	's	's	PART
fbem-31083	291	26	overall	overall	ADJ
fbem-31083	291	27	financial	financial	ADJ
fbem-31083	291	28	performance	performance	NOUN
fbem-31083	291	29	.	.	PUNCT
fbem-31083	292	1	as	as	ADP
fbem-31083	292	2	part	part	NOUN
fbem-31083	292	3	of	of	ADP
fbem-31083	292	4	credit	credit	NOUN
fbem-31083	292	5	management	management	NOUN
fbem-31083	292	6	,	,	PUNCT
fbem-31083	292	7	the	the	DET
fbem-31083	292	8	cooperative	cooperative	ADJ
fbem-31083	292	9	regularly	regularly	ADV
fbem-31083	292	10	reviews	review	VERB
fbem-31083	292	11	the	the	DET
fbem-31083	292	12	aging	aging	NOUN
fbem-31083	292	13	of	of	ADP
fbem-31083	292	14	loans	loan	NOUN
fbem-31083	292	15	receivable	receivable	ADJ
fbem-31083	292	16	to	to	PART
fbem-31083	292	17	identify	identify	VERB
fbem-31083	292	18	overdue	overdue	ADJ
fbem-31083	292	19	loans	loan	NOUN
fbem-31083	292	20	and	and	CCONJ
fbem-31083	292	21	determine	determine	VERB
fbem-31083	292	22	the	the	DET
fbem-31083	292	23	appropriate	appropriate	ADJ
fbem-31083	292	24	apll	apll	NOUN
fbem-31083	292	25	.	.	PUNCT
fbem-31083	293	1	this	this	DET
fbem-31083	293	2	process	process	NOUN
fbem-31083	293	3	is	be	AUX
fbem-31083	293	4	essential	essential	ADJ
fbem-31083	293	5	to	to	PART
fbem-31083	293	6	mitigate	mitigate	VERB
fbem-31083	293	7	the	the	DET
fbem-31083	293	8	risks	risk	NOUN
fbem-31083	293	9	of	of	ADP
fbem-31083	293	10	uncollected	uncollected	ADJ
fbem-31083	293	11	loans	loan	NOUN
fbem-31083	293	12	,	,	PUNCT
fbem-31083	293	13	especially	especially	ADV
fbem-31083	293	14	if	if	SCONJ
fbem-31083	293	15	member	member	NOUN
fbem-31083	293	16	-	-	PUNCT
fbem-31083	293	17	borrowers	borrower	NOUN
fbem-31083	293	18	face	face	VERB
fbem-31083	293	19	financial	financial	ADJ
fbem-31083	293	20	difficulties	difficulty	NOUN
fbem-31083	293	21	.	.	PUNCT
fbem-31083	294	1	however	however	ADV
fbem-31083	294	2	,	,	PUNCT
fbem-31083	294	3	if	if	SCONJ
fbem-31083	294	4	the	the	DET
fbem-31083	294	5	apll	apll	PROPN
fbem-31083	294	6	is	be	AUX
fbem-31083	294	7	insufficient	insufficient	ADJ
fbem-31083	294	8	to	to	PART
fbem-31083	294	9	cover	cover	VERB
fbem-31083	294	10	uncollectible	uncollectible	ADJ
fbem-31083	294	11	loans	loan	NOUN
fbem-31083	294	12	,	,	PUNCT
fbem-31083	294	13	the	the	DET
fbem-31083	294	14	shortfall	shortfall	NOUN
fbem-31083	294	15	is	be	AUX
fbem-31083	294	16	charged	charge	VERB
fbem-31083	294	17	as	as	ADP
fbem-31083	294	18	an	an	DET
fbem-31083	294	19	expense	expense	NOUN
fbem-31083	294	20	,	,	PUNCT
fbem-31083	294	21	directly	directly	ADV
fbem-31083	294	22	reducing	reduce	VERB
fbem-31083	294	23	the	the	DET
fbem-31083	294	24	cooperative	cooperative	NOUN
fbem-31083	294	25	's	's	PART
fbem-31083	294	26	income	income	NOUN
fbem-31083	294	27	.	.	PUNCT
fbem-31083	295	1	in	in	ADP
fbem-31083	295	2	the	the	DET
fbem-31083	295	3	worst	bad	ADJ
fbem-31083	295	4	case	case	NOUN
fbem-31083	295	5	,	,	PUNCT
fbem-31083	295	6	this	this	PRON
fbem-31083	295	7	could	could	AUX
fbem-31083	295	8	lead	lead	VERB
fbem-31083	295	9	to	to	ADP
fbem-31083	295	10	a	a	DET
fbem-31083	295	11	84	84	NUM
fbem-31083	295	12	net	net	ADJ
fbem-31083	295	13	loss	loss	NOUN
fbem-31083	295	14	,	,	PUNCT
fbem-31083	295	15	meaning	mean	VERB
fbem-31083	295	16	members	member	NOUN
fbem-31083	295	17	would	would	AUX
fbem-31083	295	18	not	not	PART
fbem-31083	295	19	receive	receive	VERB
fbem-31083	295	20	dividends	dividend	NOUN
fbem-31083	295	21	,	,	PUNCT
fbem-31083	295	22	and	and	CCONJ
fbem-31083	295	23	the	the	DET
fbem-31083	295	24	loss	loss	NOUN
fbem-31083	295	25	would	would	AUX
fbem-31083	295	26	be	be	AUX
fbem-31083	295	27	deducted	deduct	VERB
fbem-31083	295	28	from	from	ADP
fbem-31083	295	29	the	the	DET
fbem-31083	295	30	cooperative	cooperative	NOUN
fbem-31083	295	31	's	's	PART
fbem-31083	295	32	general	general	PROPN
fbem-31083	295	33	reserve	reserve	PROPN
fbem-31083	295	34	fund	fund	PROPN
fbem-31083	295	35	.	.	PUNCT
fbem-31083	296	1	the	the	DET
fbem-31083	296	2	current	current	ADJ
fbem-31083	296	3	apll	apll	PROPN
fbem-31083	296	4	is	be	AUX
fbem-31083	296	5	significantly	significantly	ADV
fbem-31083	296	6	below	below	ADP
fbem-31083	296	7	the	the	DET
fbem-31083	296	8	cda	cda	PROPN
fbem-31083	296	9	’s	’s	PART
fbem-31083	296	10	standard	standard	NOUN
fbem-31083	296	11	of	of	ADP
fbem-31083	296	12	100	100	NUM
fbem-31083	296	13	%	%	NOUN
fbem-31083	296	14	for	for	ADP
fbem-31083	296	15	loans	loan	NOUN
fbem-31083	296	16	overdue	overdue	ADJ
fbem-31083	296	17	by	by	ADP
fbem-31083	296	18	more	more	ADJ
fbem-31083	296	19	than	than	ADP
fbem-31083	296	20	a	a	PRON
fbem-31083	296	21	year	year	NOUN
fbem-31083	296	22	.	.	PUNCT
fbem-31083	297	1	over	over	ADP
fbem-31083	297	2	the	the	DET
fbem-31083	297	3	past	past	ADJ
fbem-31083	297	4	three	three	NUM
fbem-31083	297	5	years	year	NOUN
fbem-31083	297	6	,	,	PUNCT
fbem-31083	297	7	the	the	DET
fbem-31083	297	8	cooperative	cooperative	NOUN
fbem-31083	297	9	has	have	AUX
fbem-31083	297	10	maintained	maintain	VERB
fbem-31083	297	11	only	only	ADV
fbem-31083	297	12	a	a	DET
fbem-31083	297	13	10	10	NUM
fbem-31083	297	14	%	%	NOUN
fbem-31083	297	15	apll	apll	PROPN
fbem-31083	297	16	,	,	PUNCT
fbem-31083	297	17	which	which	PRON
fbem-31083	297	18	leaves	leave	VERB
fbem-31083	297	19	a	a	DET
fbem-31083	297	20	90	90	NUM
fbem-31083	297	21	%	%	NOUN
fbem-31083	297	22	gap	gap	NOUN
fbem-31083	297	23	if	if	SCONJ
fbem-31083	297	24	these	these	DET
fbem-31083	297	25	overdue	overdue	ADJ
fbem-31083	297	26	loans	loan	NOUN
fbem-31083	297	27	become	become	VERB
fbem-31083	297	28	uncollectible	uncollectible	ADJ
fbem-31083	297	29	.	.	PUNCT
fbem-31083	298	1	the	the	DET
fbem-31083	298	2	cooperative	cooperative	NOUN
fbem-31083	298	3	has	have	AUX
fbem-31083	298	4	not	not	PART
fbem-31083	298	5	been	be	AUX
fbem-31083	298	6	setting	set	VERB
fbem-31083	298	7	provisions	provision	NOUN
fbem-31083	298	8	for	for	ADP
fbem-31083	298	9	loan	loan	NOUN
fbem-31083	298	10	losses	loss	NOUN
fbem-31083	298	11	,	,	PUNCT
fbem-31083	298	12	with	with	ADP
fbem-31083	298	13	the	the	DET
fbem-31083	298	14	last	last	ADJ
fbem-31083	298	15	provision	provision	NOUN
fbem-31083	298	16	made	make	VERB
fbem-31083	298	17	in	in	ADP
fbem-31083	298	18	2018	2018	NUM
fbem-31083	298	19	and	and	CCONJ
fbem-31083	298	20	2019	2019	NUM
fbem-31083	298	21	.	.	PUNCT
fbem-31083	299	1	despite	despite	SCONJ
fbem-31083	299	2	a	a	DET
fbem-31083	299	3	slight	slight	ADJ
fbem-31083	299	4	decrease	decrease	NOUN
fbem-31083	299	5	in	in	ADP
fbem-31083	299	6	past	past	ADJ
fbem-31083	299	7	-	-	PUNCT
fbem-31083	299	8	due	due	ADJ
fbem-31083	299	9	loans	loan	NOUN
fbem-31083	299	10	from	from	ADP
fbem-31083	299	11	20	20	NUM
fbem-31083	299	12	million	million	NUM
fbem-31083	299	13	in	in	ADP
fbem-31083	299	14	2017	2017	NUM
fbem-31083	299	15	to	to	ADP
fbem-31083	299	16	17	17	NUM
fbem-31083	299	17	million	million	NUM
fbem-31083	299	18	in	in	ADP
fbem-31083	299	19	2020	2020	NUM
fbem-31083	299	20	,	,	PUNCT
fbem-31083	299	21	they	they	PRON
fbem-31083	299	22	still	still	ADV
fbem-31083	299	23	represent	represent	VERB
fbem-31083	299	24	a	a	DET
fbem-31083	299	25	significant	significant	ADJ
fbem-31083	299	26	portion	portion	NOUN
fbem-31083	299	27	of	of	ADP
fbem-31083	299	28	the	the	DET
fbem-31083	299	29	cooperative	cooperative	NOUN
fbem-31083	299	30	’s	’s	PART
fbem-31083	299	31	assets	asset	NOUN
fbem-31083	299	32	,	,	PUNCT
fbem-31083	299	33	increasing	increase	VERB
fbem-31083	299	34	the	the	DET
fbem-31083	299	35	risk	risk	NOUN
fbem-31083	299	36	of	of	ADP
fbem-31083	299	37	uncollectible	uncollectible	ADJ
fbem-31083	299	38	loans	loan	NOUN
fbem-31083	299	39	.	.	PUNCT
fbem-31083	300	1	cooperative	cooperative	ADJ
fbem-31083	300	2	officers	officer	NOUN
fbem-31083	300	3	have	have	AUX
fbem-31083	300	4	expressed	express	VERB
fbem-31083	300	5	reluctance	reluctance	NOUN
fbem-31083	300	6	to	to	PART
fbem-31083	300	7	fully	fully	ADV
fbem-31083	300	8	comply	comply	VERB
fbem-31083	300	9	with	with	ADP
fbem-31083	300	10	the	the	DET
fbem-31083	300	11	cda	cda	PROPN
fbem-31083	300	12	’s	’s	PART
fbem-31083	300	13	standards	standard	NOUN
fbem-31083	300	14	,	,	PUNCT
fbem-31083	300	15	fearing	fear	VERB
fbem-31083	300	16	that	that	SCONJ
fbem-31083	300	17	doing	do	VERB
fbem-31083	300	18	so	so	ADV
fbem-31083	300	19	would	would	AUX
fbem-31083	300	20	decrease	decrease	VERB
fbem-31083	300	21	the	the	DET
fbem-31083	300	22	cooperative	cooperative	NOUN
fbem-31083	300	23	's	's	PART
fbem-31083	300	24	net	net	ADJ
fbem-31083	300	25	surplus	surplus	NOUN
fbem-31083	300	26	.	.	PUNCT
fbem-31083	301	1	the	the	DET
fbem-31083	301	2	cda	cda	PROPN
fbem-31083	301	3	requires	require	VERB
fbem-31083	301	4	a	a	DET
fbem-31083	301	5	100	100	NUM
fbem-31083	301	6	%	%	NOUN
fbem-31083	301	7	provision	provision	NOUN
fbem-31083	301	8	for	for	ADP
fbem-31083	301	9	loans	loan	NOUN
fbem-31083	301	10	overdue	overdue	ADJ
fbem-31083	301	11	by	by	ADP
fbem-31083	301	12	more	more	ADJ
fbem-31083	301	13	than	than	ADP
fbem-31083	301	14	a	a	PRON
fbem-31083	301	15	year	year	NOUN
fbem-31083	301	16	and	and	CCONJ
fbem-31083	301	17	a	a	DET
fbem-31083	301	18	35	35	NUM
fbem-31083	301	19	%	%	NOUN
fbem-31083	301	20	provision	provision	NOUN
fbem-31083	301	21	for	for	ADP
fbem-31083	301	22	loans	loan	NOUN
fbem-31083	301	23	overdue	overdue	ADJ
fbem-31083	301	24	for	for	ADP
fbem-31083	301	25	one	one	NUM
fbem-31083	301	26	month	month	NOUN
fbem-31083	301	27	to	to	ADP
fbem-31083	301	28	a	a	DET
fbem-31083	301	29	year	year	NOUN
fbem-31083	301	30	,	,	PUNCT
fbem-31083	301	31	which	which	PRON
fbem-31083	301	32	the	the	DET
fbem-31083	301	33	officers	officer	NOUN
fbem-31083	301	34	consider	consider	VERB
fbem-31083	301	35	excessive	excessive	ADJ
fbem-31083	301	36	.	.	PUNCT
fbem-31083	302	1	given	give	VERB
fbem-31083	302	2	that	that	SCONJ
fbem-31083	302	3	loans	loan	NOUN
fbem-31083	302	4	are	be	AUX
fbem-31083	302	5	the	the	DET
fbem-31083	302	6	cooperative	cooperative	NOUN
fbem-31083	302	7	’s	’s	PART
fbem-31083	302	8	primary	primary	ADJ
fbem-31083	302	9	asset	asset	NOUN
fbem-31083	302	10	,	,	PUNCT
fbem-31083	302	11	its	its	PRON
fbem-31083	302	12	income	income	NOUN
fbem-31083	302	13	is	be	AUX
fbem-31083	302	14	largely	largely	ADV
fbem-31083	302	15	dependent	dependent	ADJ
fbem-31083	302	16	on	on	ADP
fbem-31083	302	17	timely	timely	ADJ
fbem-31083	302	18	loan	loan	NOUN
fbem-31083	302	19	repayments	repayment	NOUN
fbem-31083	302	20	.	.	PUNCT
fbem-31083	303	1	omondi	omondi	PROPN
fbem-31083	303	2	and	and	CCONJ
fbem-31083	303	3	mwangi	mwangi	PROPN
fbem-31083	303	4	(	(	PUNCT
fbem-31083	303	5	2023	2023	NUM
fbem-31083	303	6	)	)	PUNCT
fbem-31083	303	7	highlight	highlight	NOUN
fbem-31083	303	8	in	in	ADP
fbem-31083	303	9	their	their	PRON
fbem-31083	303	10	study	study	NOUN
fbem-31083	303	11	that	that	SCONJ
fbem-31083	303	12	strategic	strategic	ADJ
fbem-31083	303	13	repayment	repayment	NOUN
fbem-31083	303	14	practices	practice	NOUN
fbem-31083	303	15	positively	positively	ADV
fbem-31083	303	16	address	address	VERB
fbem-31083	303	17	nonperforming	nonperforme	VERB
fbem-31083	303	18	loans	loan	NOUN
fbem-31083	303	19	in	in	ADP
fbem-31083	303	20	the	the	DET
fbem-31083	303	21	savings	saving	NOUN
fbem-31083	303	22	and	and	CCONJ
fbem-31083	303	23	credit	credit	NOUN
fbem-31083	303	24	cooperatives	cooperative	NOUN
fbem-31083	303	25	in	in	ADP
fbem-31083	303	26	kenya	kenya	PROPN
fbem-31083	303	27	.	.	PUNCT
fbem-31083	304	1	the	the	DET
fbem-31083	304	2	next	next	ADJ
fbem-31083	304	3	top	top	ADJ
fbem-31083	304	4	priority	priority	NOUN
fbem-31083	304	5	risk	risk	NOUN
fbem-31083	304	6	is	be	AUX
fbem-31083	304	7	the	the	DET
fbem-31083	304	8	risk	risk	NOUN
fbem-31083	304	9	from	from	ADP
fbem-31083	304	10	limited	limited	ADJ
fbem-31083	304	11	fund	fund	NOUN
fbem-31083	304	12	source	source	NOUN
fbem-31083	304	13	.	.	PUNCT
fbem-31083	305	1	this	this	DET
fbem-31083	305	2	risk	risk	NOUN
fbem-31083	305	3	,	,	PUNCT
fbem-31083	305	4	categorized	categorize	VERB
fbem-31083	305	5	as	as	ADP
fbem-31083	305	6	red	red	ADJ
fbem-31083	305	7	and	and	CCONJ
fbem-31083	305	8	falling	fall	VERB
fbem-31083	305	9	within	within	ADP
fbem-31083	305	10	the	the	DET
fbem-31083	305	11	disastrous	disastrous	ADJ
fbem-31083	305	12	risk	risk	NOUN
fbem-31083	305	13	zone	zone	NOUN
fbem-31083	305	14	,	,	PUNCT
fbem-31083	305	15	highlights	highlight	VERB
fbem-31083	305	16	the	the	DET
fbem-31083	305	17	cooperative	cooperative	NOUN
fbem-31083	305	18	’s	’s	PART
fbem-31083	305	19	limited	limit	VERB
fbem-31083	305	20	financing	financing	NOUN
fbem-31083	305	21	capacity	capacity	NOUN
fbem-31083	305	22	to	to	PART
fbem-31083	305	23	sustain	sustain	VERB
fbem-31083	305	24	its	its	PRON
fbem-31083	305	25	operations	operation	NOUN
fbem-31083	305	26	efficiently	efficiently	ADV
fbem-31083	305	27	.	.	PUNCT
fbem-31083	306	1	the	the	DET
fbem-31083	306	2	challenge	challenge	NOUN
fbem-31083	306	3	arises	arise	VERB
fbem-31083	306	4	from	from	ADP
fbem-31083	306	5	increased	increase	VERB
fbem-31083	306	6	loan	loan	NOUN
fbem-31083	306	7	disbursements	disbursement	NOUN
fbem-31083	306	8	to	to	ADP
fbem-31083	306	9	members	member	NOUN
fbem-31083	306	10	and	and	CCONJ
fbem-31083	306	11	rising	rise	VERB
fbem-31083	306	12	property	property	NOUN
fbem-31083	306	13	,	,	PUNCT
fbem-31083	306	14	plant	plant	NOUN
fbem-31083	306	15	,	,	PUNCT
fbem-31083	306	16	and	and	CCONJ
fbem-31083	306	17	equipment	equipment	NOUN
fbem-31083	306	18	costs	cost	NOUN
fbem-31083	306	19	,	,	PUNCT
fbem-31083	306	20	particularly	particularly	ADV
fbem-31083	306	21	due	due	ADJ
fbem-31083	306	22	to	to	ADP
fbem-31083	306	23	the	the	DET
fbem-31083	306	24	ongoing	ongoing	ADJ
fbem-31083	306	25	building	building	NOUN
fbem-31083	306	26	construction	construction	NOUN
fbem-31083	306	27	.	.	PUNCT
fbem-31083	307	1	while	while	SCONJ
fbem-31083	307	2	the	the	DET
fbem-31083	307	3	cooperative	cooperative	NOUN
fbem-31083	307	4	continues	continue	VERB
fbem-31083	307	5	to	to	PART
fbem-31083	307	6	offer	offer	VERB
fbem-31083	307	7	loan	loan	NOUN
fbem-31083	307	8	services	service	NOUN
fbem-31083	307	9	,	,	PUNCT
fbem-31083	307	10	the	the	DET
fbem-31083	307	11	available	available	ADJ
fbem-31083	307	12	cash	cash	NOUN
fbem-31083	307	13	from	from	ADP
fbem-31083	307	14	collections	collection	NOUN
fbem-31083	307	15	and	and	CCONJ
fbem-31083	307	16	member	member	NOUN
fbem-31083	307	17	capital	capital	NOUN
fbem-31083	307	18	infusions	infusion	NOUN
fbem-31083	307	19	is	be	AUX
fbem-31083	307	20	insufficient	insufficient	ADJ
fbem-31083	307	21	to	to	PART
fbem-31083	307	22	meet	meet	VERB
fbem-31083	307	23	the	the	DET
fbem-31083	307	24	same	same	ADJ
fbem-31083	307	25	level	level	NOUN
fbem-31083	307	26	of	of	ADP
fbem-31083	307	27	funding	funding	NOUN
fbem-31083	307	28	,	,	PUNCT
fbem-31083	307	29	compounded	compound	VERB
fbem-31083	307	30	by	by	ADP
fbem-31083	307	31	regular	regular	ADJ
fbem-31083	307	32	operating	operating	NOUN
fbem-31083	307	33	expenses	expense	NOUN
fbem-31083	307	34	.	.	PUNCT
fbem-31083	308	1	since	since	SCONJ
fbem-31083	308	2	its	its	PRON
fbem-31083	308	3	inception	inception	NOUN
fbem-31083	308	4	,	,	PUNCT
fbem-31083	308	5	the	the	DET
fbem-31083	308	6	cooperative	cooperative	NOUN
fbem-31083	308	7	has	have	AUX
fbem-31083	308	8	primarily	primarily	ADV
fbem-31083	308	9	relied	rely	VERB
fbem-31083	308	10	on	on	ADP
fbem-31083	308	11	member	member	NOUN
fbem-31083	308	12	capital	capital	NOUN
fbem-31083	308	13	infusions	infusion	NOUN
fbem-31083	308	14	for	for	ADP
fbem-31083	308	15	financing	financing	NOUN
fbem-31083	308	16	.	.	PUNCT
fbem-31083	309	1	however	however	ADV
fbem-31083	309	2	,	,	PUNCT
fbem-31083	309	3	as	as	ADP
fbem-31083	309	4	of	of	ADP
fbem-31083	309	5	december	december	PROPN
fbem-31083	309	6	31	31	NUM
fbem-31083	309	7	,	,	PUNCT
fbem-31083	309	8	2020	2020	NUM
fbem-31083	309	9	,	,	PUNCT
fbem-31083	309	10	the	the	DET
fbem-31083	309	11	cooperative	cooperative	NOUN
fbem-31083	309	12	does	do	AUX
fbem-31083	309	13	not	not	PART
fbem-31083	309	14	offer	offer	VERB
fbem-31083	309	15	deposit	deposit	NOUN
fbem-31083	309	16	services	service	NOUN
fbem-31083	309	17	such	such	ADJ
fbem-31083	309	18	as	as	ADP
fbem-31083	309	19	savings	saving	NOUN
fbem-31083	309	20	or	or	CCONJ
fbem-31083	309	21	time	time	NOUN
fbem-31083	309	22	deposits	deposit	NOUN
fbem-31083	309	23	.	.	PUNCT
fbem-31083	310	1	horizontal	horizontal	ADJ
fbem-31083	310	2	analysis	analysis	NOUN
fbem-31083	310	3	reveals	reveal	VERB
fbem-31083	310	4	a	a	DET
fbem-31083	310	5	decline	decline	NOUN
fbem-31083	310	6	in	in	ADP
fbem-31083	310	7	cash	cash	NOUN
fbem-31083	310	8	and	and	CCONJ
fbem-31083	310	9	cash	cash	NOUN
fbem-31083	310	10	equivalents	equivalent	NOUN
fbem-31083	310	11	from	from	ADP
fbem-31083	310	12	2018	2018	NUM
fbem-31083	310	13	to	to	ADP
fbem-31083	310	14	2020	2020	NUM
fbem-31083	310	15	.	.	PUNCT
fbem-31083	311	1	while	while	SCONJ
fbem-31083	311	2	there	there	PRON
fbem-31083	311	3	was	be	VERB
fbem-31083	311	4	a	a	DET
fbem-31083	311	5	modest	modest	ADJ
fbem-31083	311	6	increase	increase	NOUN
fbem-31083	311	7	of	of	ADP
fbem-31083	311	8	17.82	17.82	NUM
fbem-31083	311	9	%	%	NOUN
fbem-31083	311	10	in	in	ADP
fbem-31083	311	11	2018	2018	NUM
fbem-31083	311	12	,	,	PUNCT
fbem-31083	311	13	the	the	DET
fbem-31083	311	14	growth	growth	NOUN
fbem-31083	311	15	slowed	slow	VERB
fbem-31083	311	16	to	to	ADP
fbem-31083	311	17	5.92	5.92	NUM
fbem-31083	311	18	%	%	NOUN
fbem-31083	311	19	in	in	ADP
fbem-31083	311	20	2019	2019	NUM
fbem-31083	311	21	and	and	CCONJ
fbem-31083	311	22	plummeted	plummet	VERB
fbem-31083	311	23	by	by	ADP
fbem-31083	311	24	-52.03	-52.03	ADJ
fbem-31083	311	25	%	%	NOUN
fbem-31083	311	26	in	in	ADP
fbem-31083	311	27	2020	2020	NUM
fbem-31083	311	28	,	,	PUNCT
fbem-31083	311	29	signaling	signal	VERB
fbem-31083	311	30	an	an	DET
fbem-31083	311	31	urgent	urgent	ADJ
fbem-31083	311	32	need	need	NOUN
fbem-31083	311	33	for	for	ADP
fbem-31083	311	34	improved	improved	ADJ
fbem-31083	311	35	fund	fund	NOUN
fbem-31083	311	36	sourcing	sourcing	NOUN
fbem-31083	311	37	.	.	PUNCT
fbem-31083	312	1	the	the	DET
fbem-31083	312	2	cooperative	cooperative	NOUN
fbem-31083	312	3	’s	’s	PART
fbem-31083	312	4	equity	equity	NOUN
fbem-31083	312	5	financing	financing	NOUN
fbem-31083	312	6	scheme	scheme	NOUN
fbem-31083	312	7	,	,	PUNCT
fbem-31083	312	8	dependent	dependent	ADJ
fbem-31083	312	9	on	on	ADP
fbem-31083	312	10	member	member	NOUN
fbem-31083	312	11	contributions	contribution	NOUN
fbem-31083	312	12	,	,	PUNCT
fbem-31083	312	13	is	be	AUX
fbem-31083	312	14	no	no	ADV
fbem-31083	312	15	longer	long	ADV
fbem-31083	312	16	sufficient	sufficient	ADJ
fbem-31083	312	17	to	to	PART
fbem-31083	312	18	fund	fund	VERB
fbem-31083	312	19	the	the	DET
fbem-31083	312	20	building	building	NOUN
fbem-31083	312	21	project	project	NOUN
fbem-31083	312	22	,	,	PUNCT
fbem-31083	312	23	which	which	PRON
fbem-31083	312	24	was	be	AUX
fbem-31083	312	25	approved	approve	VERB
fbem-31083	312	26	prior	prior	ADV
fbem-31083	312	27	to	to	ADP
fbem-31083	312	28	the	the	DET
fbem-31083	312	29	pandemic	pandemic	NOUN
fbem-31083	312	30	.	.	PUNCT
fbem-31083	313	1	additionally	additionally	ADV
fbem-31083	313	2	,	,	PUNCT
fbem-31083	313	3	the	the	DET
fbem-31083	313	4	increase	increase	NOUN
fbem-31083	313	5	in	in	ADP
fbem-31083	313	6	loans	loan	NOUN
fbem-31083	313	7	receivable	receivable	ADJ
fbem-31083	313	8	,	,	PUNCT
fbem-31083	313	9	driven	drive	VERB
fbem-31083	313	10	by	by	ADP
fbem-31083	313	11	members	member	NOUN
fbem-31083	313	12	'	'	PART
fbem-31083	313	13	emergency	emergency	NOUN
fbem-31083	313	14	needs	need	NOUN
fbem-31083	313	15	,	,	PUNCT
fbem-31083	313	16	aggravates	aggravate	VERB
fbem-31083	313	17	the	the	DET
fbem-31083	313	18	situation	situation	NOUN
fbem-31083	313	19	.	.	PUNCT
fbem-31083	314	1	if	if	SCONJ
fbem-31083	314	2	shortterm	shortterm	PROPN
fbem-31083	314	3	payables	payable	NOUN
fbem-31083	314	4	or	or	CCONJ
fbem-31083	314	5	other	other	ADJ
fbem-31083	314	6	significant	significant	ADJ
fbem-31083	314	7	cash	cash	NOUN
fbem-31083	314	8	disbursements	disbursement	NOUN
fbem-31083	314	9	coincide	coincide	NOUN
fbem-31083	314	10	,	,	PUNCT
fbem-31083	314	11	the	the	DET
fbem-31083	314	12	cooperative	cooperative	NOUN
fbem-31083	314	13	may	may	AUX
fbem-31083	314	14	incur	incur	VERB
fbem-31083	314	15	unnecessary	unnecessary	ADJ
fbem-31083	314	16	financing	financing	NOUN
fbem-31083	314	17	costs	cost	NOUN
fbem-31083	314	18	,	,	PUNCT
fbem-31083	314	19	such	such	ADJ
fbem-31083	314	20	as	as	ADP
fbem-31083	314	21	interest	interest	NOUN
fbem-31083	314	22	on	on	ADP
fbem-31083	314	23	borrowed	borrow	VERB
fbem-31083	314	24	funds	fund	NOUN
fbem-31083	314	25	or	or	CCONJ
fbem-31083	314	26	pre	pre	NOUN
fbem-31083	314	27	-	-	NOUN
fbem-31083	314	28	termination	termination	NOUN
fbem-31083	314	29	of	of	ADP
fbem-31083	314	30	short	short	ADJ
fbem-31083	314	31	-	-	PUNCT
fbem-31083	314	32	term	term	NOUN
fbem-31083	314	33	investments	investment	NOUN
fbem-31083	314	34	,	,	PUNCT
fbem-31083	314	35	sacrificing	sacrifice	VERB
fbem-31083	314	36	planned	planned	ADJ
fbem-31083	314	37	interest	interest	NOUN
fbem-31083	314	38	income	income	NOUN
fbem-31083	314	39	.	.	PUNCT
fbem-31083	315	1	this	this	DET
fbem-31083	315	2	situation	situation	NOUN
fbem-31083	315	3	results	result	VERB
fbem-31083	315	4	to	to	PART
fbem-31083	315	5	challenges	challenge	VERB
fbem-31083	315	6	the	the	DET
fbem-31083	315	7	financial	financial	ADJ
fbem-31083	315	8	performance	performance	NOUN
fbem-31083	315	9	of	of	ADP
fbem-31083	315	10	the	the	DET
fbem-31083	315	11	cooperative	cooperative	NOUN
fbem-31083	315	12	.	.	PUNCT
fbem-31083	316	1	in	in	ADP
fbem-31083	316	2	response	response	NOUN
fbem-31083	316	3	,	,	PUNCT
fbem-31083	316	4	the	the	DET
fbem-31083	316	5	cooperative	cooperative	NOUN
fbem-31083	316	6	has	have	AUX
fbem-31083	316	7	begun	begin	VERB
fbem-31083	316	8	external	external	ADJ
fbem-31083	316	9	borrowings	borrowing	NOUN
fbem-31083	316	10	in	in	ADP
fbem-31083	316	11	2021	2021	NUM
fbem-31083	316	12	to	to	PART
fbem-31083	316	13	support	support	VERB
fbem-31083	316	14	operations	operation	NOUN
fbem-31083	316	15	and	and	CCONJ
fbem-31083	316	16	introduced	introduce	VERB
fbem-31083	316	17	time	time	NOUN
fbem-31083	316	18	deposit	deposit	NOUN
fbem-31083	316	19	services	service	NOUN
fbem-31083	316	20	,	,	PUNCT
fbem-31083	316	21	attracting	attract	VERB
fbem-31083	316	22	some	some	DET
fbem-31083	316	23	members	member	NOUN
fbem-31083	316	24	to	to	PART
fbem-31083	316	25	invest	invest	VERB
fbem-31083	316	26	.	.	PUNCT
fbem-31083	317	1	however	however	ADV
fbem-31083	317	2	,	,	PUNCT
fbem-31083	317	3	savings	saving	NOUN
fbem-31083	317	4	deposit	deposit	NOUN
fbem-31083	317	5	services	service	NOUN
fbem-31083	317	6	,	,	PUNCT
fbem-31083	317	7	which	which	PRON
fbem-31083	317	8	could	could	AUX
fbem-31083	317	9	offer	offer	VERB
fbem-31083	317	10	a	a	DET
fbem-31083	317	11	substantial	substantial	ADJ
fbem-31083	317	12	financing	financing	NOUN
fbem-31083	317	13	source	source	NOUN
fbem-31083	317	14	,	,	PUNCT
fbem-31083	317	15	have	have	VERB
fbem-31083	317	16	yet	yet	ADV
fbem-31083	317	17	to	to	PART
fbem-31083	317	18	be	be	AUX
fbem-31083	317	19	implemented	implement	VERB
fbem-31083	317	20	.	.	PUNCT
fbem-31083	318	1	these	these	DET
fbem-31083	318	2	findings	finding	NOUN
fbem-31083	318	3	negate	negate	VERB
fbem-31083	318	4	the	the	DET
fbem-31083	318	5	result	result	NOUN
fbem-31083	318	6	of	of	ADP
fbem-31083	318	7	the	the	DET
fbem-31083	318	8	study	study	NOUN
fbem-31083	318	9	by	by	ADP
fbem-31083	318	10	wuave	wuave	PROPN
fbem-31083	318	11	et	et	PROPN
fbem-31083	318	12	,	,	PUNCT
fbem-31083	318	13	al	al	PROPN
fbem-31083	318	14	.	.	PROPN
fbem-31083	319	1	(	(	PUNCT
fbem-31083	319	2	2020	2020	NUM
fbem-31083	319	3	)	)	PUNCT
fbem-31083	319	4	revealing	reveal	VERB
fbem-31083	319	5	that	that	SCONJ
fbem-31083	319	6	there	there	PRON
fbem-31083	319	7	is	be	VERB
fbem-31083	319	8	a	a	DET
fbem-31083	319	9	positive	positive	ADJ
fbem-31083	319	10	effect	effect	NOUN
fbem-31083	319	11	of	of	ADP
fbem-31083	319	12	the	the	DET
fbem-31083	319	13	liquidity	liquidity	NOUN
fbem-31083	319	14	of	of	ADP
fbem-31083	319	15	banks	bank	NOUN
fbem-31083	319	16	in	in	ADV
fbem-31083	319	17	on	on	ADP
fbem-31083	319	18	its	its	PRON
fbem-31083	319	19	financial	financial	ADJ
fbem-31083	319	20	performance	performance	NOUN
fbem-31083	319	21	.	.	PUNCT
fbem-31083	320	1	moreover	moreover	ADV
fbem-31083	320	2	,	,	PUNCT
fbem-31083	320	3	esnard	esnard	PROPN
fbem-31083	320	4	et	et	PROPN
fbem-31083	320	5	al	al	PROPN
fbem-31083	320	6	.	.	PROPN
fbem-31083	321	1	(	(	PUNCT
fbem-31083	321	2	2017	2017	NUM
fbem-31083	321	3	)	)	PUNCT
fbem-31083	321	4	suggest	suggest	VERB
fbem-31083	321	5	that	that	SCONJ
fbem-31083	321	6	poor	poor	ADJ
fbem-31083	321	7	management	management	NOUN
fbem-31083	321	8	,	,	PUNCT
fbem-31083	321	9	lack	lack	NOUN
fbem-31083	321	10	of	of	ADP
fbem-31083	321	11	capital	capital	NOUN
fbem-31083	321	12	,	,	PUNCT
fbem-31083	321	13	and	and	CCONJ
fbem-31083	321	14	significant	significant	ADJ
fbem-31083	321	15	external	external	ADJ
fbem-31083	321	16	influences	influence	NOUN
fbem-31083	321	17	contribute	contribute	VERB
fbem-31083	321	18	to	to	ADP
fbem-31083	321	19	the	the	DET
fbem-31083	321	20	underperformance	underperformance	NOUN
fbem-31083	321	21	of	of	ADP
fbem-31083	321	22	cooperatives	cooperative	NOUN
fbem-31083	321	23	.	.	PUNCT
fbem-31083	322	1	capital	capital	NOUN
fbem-31083	322	2	shortages	shortage	NOUN
fbem-31083	322	3	often	often	ADV
fbem-31083	322	4	force	force	VERB
fbem-31083	322	5	cooperatives	cooperative	NOUN
fbem-31083	322	6	to	to	PART
fbem-31083	322	7	seek	seek	VERB
fbem-31083	322	8	additional	additional	ADJ
fbem-31083	322	9	funding	funding	NOUN
fbem-31083	322	10	from	from	ADP
fbem-31083	322	11	banks	bank	NOUN
fbem-31083	322	12	or	or	CCONJ
fbem-31083	322	13	increase	increase	VERB
fbem-31083	322	14	share	share	NOUN
fbem-31083	322	15	capital	capital	NOUN
fbem-31083	322	16	,	,	PUNCT
fbem-31083	322	17	which	which	PRON
fbem-31083	322	18	may	may	AUX
fbem-31083	322	19	not	not	PART
fbem-31083	322	20	appeal	appeal	VERB
fbem-31083	322	21	to	to	ADP
fbem-31083	322	22	members	member	NOUN
fbem-31083	322	23	.	.	PUNCT
fbem-31083	323	1	next	next	ADV
fbem-31083	323	2	,	,	PUNCT
fbem-31083	323	3	is	be	AUX
fbem-31083	323	4	the	the	DET
fbem-31083	323	5	risk	risk	NOUN
fbem-31083	323	6	of	of	ADP
fbem-31083	323	7	maintaining	maintain	VERB
fbem-31083	323	8	non	non	ADJ
fbem-31083	323	9	-	-	ADJ
fbem-31083	323	10	performing	perform	VERB
fbem-31083	323	11	assets	asset	NOUN
fbem-31083	323	12	.	.	PUNCT
fbem-31083	324	1	this	this	DET
fbem-31083	324	2	risk	risk	NOUN
fbem-31083	324	3	is	be	AUX
fbem-31083	324	4	categorized	categorize	VERB
fbem-31083	324	5	as	as	ADP
fbem-31083	324	6	orange	orange	ADJ
fbem-31083	324	7	,	,	PUNCT
fbem-31083	324	8	falling	fall	VERB
fbem-31083	324	9	within	within	ADP
fbem-31083	324	10	the	the	DET
fbem-31083	324	11	critical	critical	ADJ
fbem-31083	324	12	risk	risk	NOUN
fbem-31083	324	13	zone	zone	NOUN
fbem-31083	324	14	,	,	PUNCT
fbem-31083	324	15	and	and	CCONJ
fbem-31083	324	16	signifies	signify	VERB
fbem-31083	324	17	that	that	SCONJ
fbem-31083	324	18	the	the	DET
fbem-31083	324	19	cooperative	cooperative	NOUN
fbem-31083	324	20	holds	hold	VERB
fbem-31083	324	21	a	a	DET
fbem-31083	324	22	substantial	substantial	ADJ
fbem-31083	324	23	amount	amount	NOUN
fbem-31083	324	24	of	of	ADP
fbem-31083	324	25	non	non	ADJ
fbem-31083	324	26	-	-	ADJ
fbem-31083	324	27	productive	productive	ADJ
fbem-31083	324	28	assets	asset	NOUN
fbem-31083	324	29	that	that	PRON
fbem-31083	324	30	do	do	AUX
fbem-31083	324	31	not	not	PART
fbem-31083	324	32	generate	generate	VERB
fbem-31083	324	33	income	income	NOUN
fbem-31083	324	34	.	.	PUNCT
fbem-31083	325	1	non	non	ADJ
fbem-31083	325	2	-	-	ADJ
fbem-31083	325	3	performing	perform	VERB
fbem-31083	325	4	assets	asset	NOUN
fbem-31083	325	5	include	include	VERB
fbem-31083	325	6	cash	cash	NOUN
fbem-31083	325	7	on	on	ADP
fbem-31083	325	8	hand	hand	NOUN
fbem-31083	325	9	,	,	PUNCT
fbem-31083	325	10	office	office	NOUN
fbem-31083	325	11	supplies	supply	NOUN
fbem-31083	325	12	,	,	PUNCT
fbem-31083	325	13	property	property	NOUN
fbem-31083	325	14	,	,	PUNCT
fbem-31083	325	15	plant	plant	NOUN
fbem-31083	325	16	,	,	PUNCT
fbem-31083	325	17	equipment	equipment	NOUN
fbem-31083	325	18	,	,	PUNCT
fbem-31083	325	19	and	and	CCONJ
fbem-31083	325	20	other	other	ADJ
fbem-31083	325	21	non	non	ADJ
fbem-31083	325	22	-	-	ADJ
fbem-31083	325	23	current	current	ADJ
fbem-31083	325	24	assets	asset	NOUN
fbem-31083	325	25	that	that	PRON
fbem-31083	325	26	fail	fail	VERB
fbem-31083	325	27	to	to	PART
fbem-31083	325	28	provide	provide	VERB
fbem-31083	325	29	returns	return	NOUN
fbem-31083	325	30	.	.	PUNCT
fbem-31083	326	1	these	these	DET
fbem-31083	326	2	assets	asset	NOUN
fbem-31083	326	3	are	be	AUX
fbem-31083	326	4	deemed	deem	VERB
fbem-31083	326	5	nonproductive	nonproductive	ADJ
fbem-31083	326	6	as	as	SCONJ
fbem-31083	326	7	they	they	PRON
fbem-31083	326	8	do	do	AUX
fbem-31083	326	9	not	not	PART
fbem-31083	326	10	directly	directly	ADV
fbem-31083	326	11	contribute	contribute	VERB
fbem-31083	326	12	to	to	ADP
fbem-31083	326	13	income	income	NOUN
fbem-31083	326	14	generation	generation	NOUN
fbem-31083	326	15	,	,	PUNCT
fbem-31083	326	16	unlike	unlike	ADP
fbem-31083	326	17	cash	cash	NOUN
fbem-31083	326	18	in	in	ADP
fbem-31083	326	19	bank	bank	NOUN
fbem-31083	326	20	or	or	CCONJ
fbem-31083	326	21	long	long	ADJ
fbem-31083	326	22	-	-	PUNCT
fbem-31083	326	23	term	term	NOUN
fbem-31083	326	24	investments	investment	NOUN
fbem-31083	326	25	,	,	PUNCT
fbem-31083	326	26	which	which	PRON
fbem-31083	326	27	yield	yield	VERB
fbem-31083	326	28	interest	interest	NOUN
fbem-31083	326	29	.	.	PUNCT
fbem-31083	327	1	the	the	DET
fbem-31083	327	2	accumulation	accumulation	NOUN
fbem-31083	327	3	of	of	ADP
fbem-31083	327	4	non	non	ADJ
fbem-31083	327	5	-	-	ADJ
fbem-31083	327	6	performing	perform	VERB
fbem-31083	327	7	assets	asset	NOUN
fbem-31083	327	8	over	over	ADP
fbem-31083	327	9	time	time	NOUN
fbem-31083	327	10	limits	limit	VERB
fbem-31083	327	11	the	the	DET
fbem-31083	327	12	cooperative	cooperative	NOUN
fbem-31083	327	13	’s	’s	PART
fbem-31083	327	14	earning	earn	VERB
fbem-31083	327	15	potential	potential	NOUN
fbem-31083	327	16	,	,	PUNCT
fbem-31083	327	17	as	as	SCONJ
fbem-31083	327	18	funds	fund	NOUN
fbem-31083	327	19	are	be	AUX
fbem-31083	327	20	tied	tie	VERB
fbem-31083	327	21	up	up	ADP
fbem-31083	327	22	in	in	ADP
fbem-31083	327	23	assets	asset	NOUN
fbem-31083	327	24	with	with	ADP
fbem-31083	327	25	no	no	DET
fbem-31083	327	26	return	return	NOUN
fbem-31083	327	27	.	.	PUNCT
fbem-31083	328	1	a	a	DET
fbem-31083	328	2	key	key	ADJ
fbem-31083	328	3	factor	factor	NOUN
fbem-31083	328	4	contributing	contribute	VERB
fbem-31083	328	5	to	to	ADP
fbem-31083	328	6	the	the	DET
fbem-31083	328	7	rise	rise	NOUN
fbem-31083	328	8	in	in	ADP
fbem-31083	328	9	non	non	ADJ
fbem-31083	328	10	-	-	ADJ
fbem-31083	328	11	performing	perform	VERB
fbem-31083	328	12	assets	asset	NOUN
fbem-31083	328	13	is	be	AUX
fbem-31083	328	14	the	the	DET
fbem-31083	328	15	construction	construction	NOUN
fbem-31083	328	16	of	of	ADP
fbem-31083	328	17	the	the	DET
fbem-31083	328	18	cooperative	cooperative	NOUN
fbem-31083	328	19	’s	’s	PART
fbem-31083	328	20	new	new	ADJ
fbem-31083	328	21	corporate	corporate	ADJ
fbem-31083	328	22	office	office	NOUN
fbem-31083	328	23	.	.	PUNCT
fbem-31083	329	1	since	since	SCONJ
fbem-31083	329	2	2019	2019	NUM
fbem-31083	329	3	,	,	PUNCT
fbem-31083	329	4	the	the	DET
fbem-31083	329	5	cooperative	cooperative	NOUN
fbem-31083	329	6	had	have	AUX
fbem-31083	329	7	been	be	AUX
fbem-31083	329	8	renting	rent	VERB
fbem-31083	329	9	office	office	NOUN
fbem-31083	329	10	space	space	NOUN
fbem-31083	329	11	,	,	PUNCT
fbem-31083	329	12	but	but	CCONJ
fbem-31083	329	13	in	in	ADP
fbem-31083	329	14	2020	2020	NUM
fbem-31083	329	15	,	,	PUNCT
fbem-31083	329	16	the	the	DET
fbem-31083	329	17	construction	construction	NOUN
fbem-31083	329	18	of	of	ADP
fbem-31083	329	19	a	a	DET
fbem-31083	329	20	five	five	NUM
fbem-31083	329	21	-	-	PUNCT
fbem-31083	329	22	story	story	NOUN
fbem-31083	329	23	building	building	NOUN
fbem-31083	329	24	was	be	AUX
fbem-31083	329	25	approved	approve	VERB
fbem-31083	329	26	.	.	PUNCT
fbem-31083	330	1	according	accord	VERB
fbem-31083	330	2	to	to	ADP
fbem-31083	330	3	the	the	DET
fbem-31083	330	4	bods	bod	NOUN
fbem-31083	330	5	,	,	PUNCT
fbem-31083	330	6	the	the	DET
fbem-31083	330	7	new	new	ADJ
fbem-31083	330	8	building	building	NOUN
fbem-31083	330	9	was	be	AUX
fbem-31083	330	10	designed	design	VERB
fbem-31083	330	11	to	to	PART
fbem-31083	330	12	serve	serve	VERB
fbem-31083	330	13	as	as	ADP
fbem-31083	330	14	both	both	CCONJ
fbem-31083	330	15	a	a	DET
fbem-31083	330	16	corporate	corporate	ADJ
fbem-31083	330	17	office	office	NOUN
fbem-31083	330	18	and	and	CCONJ
fbem-31083	330	19	a	a	DET
fbem-31083	330	20	commercial	commercial	ADJ
fbem-31083	330	21	space	space	NOUN
fbem-31083	330	22	,	,	PUNCT
fbem-31083	330	23	with	with	ADP
fbem-31083	330	24	plans	plan	NOUN
fbem-31083	330	25	to	to	PART
fbem-31083	330	26	include	include	VERB
fbem-31083	330	27	restaurants	restaurant	NOUN
fbem-31083	330	28	,	,	PUNCT
fbem-31083	330	29	inns	inn	NOUN
fbem-31083	330	30	,	,	PUNCT
fbem-31083	330	31	and	and	CCONJ
fbem-31083	330	32	laundry	laundry	ADJ
fbem-31083	330	33	services	service	NOUN
fbem-31083	330	34	.	.	PUNCT
fbem-31083	331	1	however	however	ADV
fbem-31083	331	2	,	,	PUNCT
fbem-31083	331	3	the	the	DET
fbem-31083	331	4	covid-19	covid-19	PROPN
fbem-31083	331	5	pandemic	pandemic	NOUN
fbem-31083	331	6	severely	severely	ADV
fbem-31083	331	7	impacted	impact	VERB
fbem-31083	331	8	the	the	DET
fbem-31083	331	9	tourism	tourism	NOUN
fbem-31083	331	10	economy	economy	NOUN
fbem-31083	331	11	of	of	ADP
fbem-31083	331	12	sagada	sagada	PROPN
fbem-31083	331	13	,	,	PUNCT
fbem-31083	331	14	which	which	PRON
fbem-31083	331	15	hindered	hinder	VERB
fbem-31083	331	16	the	the	DET
fbem-31083	331	17	expected	expect	VERB
fbem-31083	331	18	revenue	revenue	NOUN
fbem-31083	331	19	generation	generation	NOUN
fbem-31083	331	20	from	from	ADP
fbem-31083	331	21	the	the	DET
fbem-31083	331	22	new	new	ADJ
fbem-31083	331	23	property	property	NOUN
fbem-31083	331	24	.	.	PUNCT
fbem-31083	332	1	with	with	ADP
fbem-31083	332	2	significant	significant	ADJ
fbem-31083	332	3	funds	fund	NOUN
fbem-31083	332	4	tied	tie	VERB
fbem-31083	332	5	up	up	ADP
fbem-31083	332	6	in	in	ADP
fbem-31083	332	7	the	the	DET
fbem-31083	332	8	building	building	NOUN
fbem-31083	332	9	’s	’s	PART
fbem-31083	332	10	construction	construction	NOUN
fbem-31083	332	11	,	,	PUNCT
fbem-31083	332	12	the	the	DET
fbem-31083	332	13	cooperative	cooperative	ADJ
fbem-31083	332	14	faces	face	VERB
fbem-31083	332	15	challenges	challenge	NOUN
fbem-31083	332	16	in	in	ADP
fbem-31083	332	17	ensuring	ensure	VERB
fbem-31083	332	18	sufficient	sufficient	ADJ
fbem-31083	332	19	resources	resource	NOUN
fbem-31083	332	20	for	for	ADP
fbem-31083	332	21	its	its	PRON
fbem-31083	332	22	core	core	NOUN
fbem-31083	332	23	operations	operation	NOUN
fbem-31083	332	24	,	,	PUNCT
fbem-31083	332	25	particularly	particularly	ADV
fbem-31083	332	26	its	its	PRON
fbem-31083	332	27	loan	loan	NOUN
fbem-31083	332	28	services	service	NOUN
fbem-31083	332	29	.	.	PUNCT
fbem-31083	333	1	the	the	DET
fbem-31083	333	2	cooperative	cooperative	NOUN
fbem-31083	333	3	’s	’s	PART
fbem-31083	333	4	piso	piso	NOUN
fbem-31083	333	5	analysis	analysis	NOUN
fbem-31083	333	6	of	of	ADP
fbem-31083	333	7	non	non	ADJ
fbem-31083	333	8	-	-	ADJ
fbem-31083	333	9	earning	earn	VERB
fbem-31083	333	10	assets	asset	NOUN
fbem-31083	333	11	as	as	ADP
fbem-31083	333	12	a	a	DET
fbem-31083	333	13	percentage	percentage	NOUN
fbem-31083	333	14	of	of	ADP
fbem-31083	333	15	total	total	ADJ
fbem-31083	333	16	assets	asset	NOUN
fbem-31083	333	17	showed	show	VERB
fbem-31083	333	18	an	an	DET
fbem-31083	333	19	increase	increase	NOUN
fbem-31083	333	20	from	from	ADP
fbem-31083	333	21	2.75	2.75	NUM
fbem-31083	333	22	%	%	NOUN
fbem-31083	333	23	in	in	ADP
fbem-31083	333	24	2018	2018	NUM
fbem-31083	333	25	to	to	PART
fbem-31083	333	26	6.89	6.89	NUM
fbem-31083	333	27	%	%	NOUN
fbem-31083	333	28	in	in	ADP
fbem-31083	333	29	2020	2020	NUM
fbem-31083	333	30	,	,	PUNCT
fbem-31083	333	31	approaching	approach	VERB
fbem-31083	333	32	the	the	DET
fbem-31083	333	33	maximum	maximum	ADJ
fbem-31083	333	34	acceptable	acceptable	ADJ
fbem-31083	333	35	level	level	NOUN
fbem-31083	333	36	of	of	ADP
fbem-31083	333	37	10	10	NUM
fbem-31083	333	38	%	%	NOUN
fbem-31083	333	39	.	.	PUNCT
fbem-31083	334	1	given	give	VERB
fbem-31083	334	2	that	that	SCONJ
fbem-31083	334	3	the	the	DET
fbem-31083	334	4	building	building	NOUN
fbem-31083	334	5	is	be	AUX
fbem-31083	334	6	still	still	ADV
fbem-31083	334	7	under	under	ADP
fbem-31083	334	8	construction	construction	NOUN
fbem-31083	334	9	,	,	PUNCT
fbem-31083	334	10	non	non	ADJ
fbem-31083	334	11	-	-	ADJ
fbem-31083	334	12	performing	perform	VERB
fbem-31083	334	13	assets	asset	NOUN
fbem-31083	334	14	are	be	AUX
fbem-31083	334	15	likely	likely	ADJ
fbem-31083	334	16	to	to	PART
fbem-31083	334	17	continue	continue	VERB
fbem-31083	334	18	rising	rise	VERB
fbem-31083	334	19	,	,	PUNCT
fbem-31083	334	20	impacting	impact	VERB
fbem-31083	334	21	the	the	DET
fbem-31083	334	22	cooperative	cooperative	NOUN
fbem-31083	334	23	’s	’s	PART
fbem-31083	334	24	financial	financial	ADJ
fbem-31083	334	25	structure	structure	NOUN
fbem-31083	334	26	and	and	CCONJ
fbem-31083	334	27	earnings	earning	NOUN
fbem-31083	334	28	,	,	PUNCT
fbem-31083	334	29	especially	especially	ADV
fbem-31083	334	30	if	if	SCONJ
fbem-31083	334	31	resources	resource	NOUN
fbem-31083	334	32	are	be	AUX
fbem-31083	334	33	primarily	primarily	ADV
fbem-31083	334	34	directed	direct	VERB
fbem-31083	334	35	towards	towards	ADP
fbem-31083	334	36	completing	complete	VERB
fbem-31083	334	37	the	the	DET
fbem-31083	334	38	building	building	NOUN
fbem-31083	334	39	instead	instead	ADV
fbem-31083	334	40	of	of	ADP
fbem-31083	334	41	strengthening	strengthen	VERB
fbem-31083	334	42	loan	loan	NOUN
fbem-31083	334	43	collections	collection	NOUN
fbem-31083	334	44	or	or	CCONJ
fbem-31083	334	45	diversifying	diversify	VERB
fbem-31083	334	46	funding	funding	NOUN
fbem-31083	334	47	sources	source	NOUN
fbem-31083	334	48	.	.	PUNCT
fbem-31083	335	1	chungyas	chungyas	NOUN
fbem-31083	335	2	and	and	CCONJ
fbem-31083	335	3	trinidad	trinidad	PROPN
fbem-31083	335	4	(	(	PUNCT
fbem-31083	335	5	2021	2021	NUM
fbem-31083	335	6	)	)	PUNCT
fbem-31083	335	7	emphasize	emphasize	VERB
fbem-31083	335	8	that	that	SCONJ
fbem-31083	335	9	cooperatives	cooperative	NOUN
fbem-31083	335	10	with	with	ADP
fbem-31083	335	11	high	high	ADJ
fbem-31083	335	12	profitability	profitability	NOUN
fbem-31083	335	13	efficiently	efficiently	ADV
fbem-31083	335	14	utilize	utilize	VERB
fbem-31083	335	15	their	their	PRON
fbem-31083	335	16	assets	asset	NOUN
fbem-31083	335	17	,	,	PUNCT
fbem-31083	335	18	equity	equity	NOUN
fbem-31083	335	19	,	,	PUNCT
fbem-31083	335	20	and	and	CCONJ
fbem-31083	335	21	capital	capital	NOUN
fbem-31083	335	22	to	to	PART
fbem-31083	335	23	generate	generate	VERB
fbem-31083	335	24	income	income	NOUN
fbem-31083	335	25	.	.	PUNCT
fbem-31083	336	1	its	its	PRON
fbem-31083	336	2	is	be	AUX
fbem-31083	336	3	to	to	PART
fbem-31083	336	4	be	be	AUX
fbem-31083	336	5	noted	note	VERB
fbem-31083	336	6	that	that	SCONJ
fbem-31083	336	7	nonperforming	nonperforme	VERB
fbem-31083	336	8	assets	asset	NOUN
fbem-31083	336	9	not	not	PART
fbem-31083	336	10	only	only	ADV
fbem-31083	336	11	block	block	NOUN
fbem-31083	336	12	funds	fund	NOUN
fbem-31083	336	13	but	but	CCONJ
fbem-31083	336	14	also	also	ADV
fbem-31083	336	15	result	result	VERB
fbem-31083	336	16	in	in	ADP
fbem-31083	336	17	opportunity	opportunity	NOUN
fbem-31083	336	18	costs	cost	NOUN
fbem-31083	336	19	,	,	PUNCT
fbem-31083	336	20	where	where	SCONJ
fbem-31083	336	21	the	the	DET
fbem-31083	336	22	potential	potential	ADJ
fbem-31083	336	23	profits	profit	NOUN
fbem-31083	336	24	from	from	ADP
fbem-31083	336	25	investing	invest	VERB
fbem-31083	336	26	in	in	ADP
fbem-31083	336	27	productive	productive	ADJ
fbem-31083	336	28	assets	asset	NOUN
fbem-31083	336	29	are	be	AUX
fbem-31083	336	30	lost	lose	VERB
fbem-31083	336	31	.	.	PUNCT
fbem-31083	337	1	further	far	ADV
fbem-31083	337	2	,	,	PUNCT
fbem-31083	337	3	arasu	arasu	PROPN
fbem-31083	337	4	et	et	PROPN
fbem-31083	337	5	al	al	PROPN
fbem-31083	337	6	.	.	PROPN
fbem-31083	338	1	(	(	PUNCT
fbem-31083	338	2	2019	2019	NUM
fbem-31083	338	3	)	)	PUNCT
fbem-31083	338	4	also	also	ADV
fbem-31083	338	5	found	find	VERB
fbem-31083	338	6	a	a	DET
fbem-31083	338	7	negative	negative	ADJ
fbem-31083	338	8	relationship	relationship	NOUN
fbem-31083	338	9	between	between	ADP
fbem-31083	338	10	non	non	ADJ
fbem-31083	338	11	-	-	ADJ
fbem-31083	338	12	performing	perform	VERB
fbem-31083	338	13	assets	asset	NOUN
fbem-31083	338	14	and	and	CCONJ
fbem-31083	338	15	return	return	VERB
fbem-31083	338	16	on	on	ADP
fbem-31083	338	17	assets	asset	NOUN
fbem-31083	338	18	,	,	PUNCT
fbem-31083	338	19	recommending	recommend	VERB
fbem-31083	338	20	that	that	SCONJ
fbem-31083	338	21	cooperatives	cooperative	NOUN
fbem-31083	338	22	take	take	VERB
fbem-31083	338	23	steps	step	NOUN
fbem-31083	338	24	to	to	PART
fbem-31083	338	25	reduce	reduce	VERB
fbem-31083	338	26	non	non	ADJ
fbem-31083	338	27	-	-	ADJ
fbem-31083	338	28	performing	perform	VERB
fbem-31083	338	29	assets	asset	NOUN
fbem-31083	338	30	and	and	CCONJ
fbem-31083	338	31	enhance	enhance	VERB
fbem-31083	338	32	recovery	recovery	NOUN
fbem-31083	338	33	mechanisms	mechanism	NOUN
fbem-31083	338	34	.	.	PUNCT
fbem-31083	339	1	lastly	lastly	ADV
fbem-31083	339	2	,	,	PUNCT
fbem-31083	339	3	is	be	AUX
fbem-31083	339	4	the	the	DET
fbem-31083	339	5	risk	risk	NOUN
fbem-31083	339	6	of	of	ADP
fbem-31083	339	7	decreasing	decrease	VERB
fbem-31083	339	8	revenue	revenue	NOUN
fbem-31083	339	9	.	.	PUNCT
fbem-31083	340	1	this	this	DET
fbem-31083	340	2	risk	risk	NOUN
fbem-31083	340	3	is	be	AUX
fbem-31083	340	4	categorized	categorize	VERB
fbem-31083	340	5	as	as	ADP
fbem-31083	340	6	blue	blue	ADJ
fbem-31083	340	7	,	,	PUNCT
fbem-31083	340	8	falling	fall	VERB
fbem-31083	340	9	within	within	ADP
fbem-31083	340	10	the	the	DET
fbem-31083	340	11	acceptable	acceptable	ADJ
fbem-31083	340	12	risk	risk	NOUN
fbem-31083	340	13	zone	zone	NOUN
fbem-31083	340	14	,	,	PUNCT
fbem-31083	340	15	and	and	CCONJ
fbem-31083	340	16	indicates	indicate	VERB
fbem-31083	340	17	a	a	DET
fbem-31083	340	18	decline	decline	NOUN
fbem-31083	340	19	in	in	ADP
fbem-31083	340	20	the	the	DET
fbem-31083	340	21	cooperative	cooperative	NOUN
fbem-31083	340	22	's	's	PART
fbem-31083	340	23	profitability	profitability	NOUN
fbem-31083	340	24	.	.	PUNCT
fbem-31083	341	1	this	this	PRON
fbem-31083	341	2	suggests	suggest	VERB
fbem-31083	341	3	that	that	SCONJ
fbem-31083	341	4	the	the	DET
fbem-31083	341	5	cooperative	cooperative	NOUN
fbem-31083	341	6	's	's	PART
fbem-31083	341	7	income	income	NOUN
fbem-31083	341	8	sources	source	NOUN
fbem-31083	341	9	are	be	AUX
fbem-31083	341	10	not	not	PART
fbem-31083	341	11	performing	perform	VERB
fbem-31083	341	12	as	as	ADV
fbem-31083	341	13	effectively	effectively	ADV
fbem-31083	341	14	as	as	SCONJ
fbem-31083	341	15	they	they	PRON
fbem-31083	341	16	once	once	ADV
fbem-31083	341	17	did	do	VERB
fbem-31083	341	18	.	.	PUNCT
fbem-31083	342	1	despite	despite	SCONJ
fbem-31083	342	2	the	the	DET
fbem-31083	342	3	cooperative	cooperative	ADJ
fbem-31083	342	4	being	be	AUX
fbem-31083	342	5	involved	involve	VERB
fbem-31083	342	6	in	in	ADP
fbem-31083	342	7	various	various	ADJ
fbem-31083	342	8	services	service	NOUN
fbem-31083	342	9	,	,	PUNCT
fbem-31083	342	10	its	its	PRON
fbem-31083	342	11	primary	primary	ADJ
fbem-31083	342	12	revenue	revenue	NOUN
fbem-31083	342	13	still	still	ADV
fbem-31083	342	14	comes	come	VERB
fbem-31083	342	15	from	from	ADP
fbem-31083	342	16	credit	credit	NOUN
fbem-31083	342	17	services	service	NOUN
fbem-31083	342	18	,	,	PUNCT
fbem-31083	342	19	including	include	VERB
fbem-31083	342	20	loan	loan	NOUN
fbem-31083	342	21	interest	interest	NOUN
fbem-31083	342	22	,	,	PUNCT
fbem-31083	342	23	service	service	NOUN
fbem-31083	342	24	fees	fee	NOUN
fbem-31083	342	25	,	,	PUNCT
fbem-31083	342	26	and	and	CCONJ
fbem-31083	342	27	fines	fine	NOUN
fbem-31083	342	28	.	.	PUNCT
fbem-31083	343	1	additionally	additionally	ADV
fbem-31083	343	2	,	,	PUNCT
fbem-31083	343	3	miscellaneous	miscellaneous	ADJ
fbem-31083	343	4	income	income	NOUN
fbem-31083	343	5	is	be	AUX
fbem-31083	343	6	derived	derive	VERB
fbem-31083	343	7	from	from	ADP
fbem-31083	343	8	interest	interest	NOUN
fbem-31083	343	9	on	on	ADP
fbem-31083	343	10	investments	investment	NOUN
fbem-31083	343	11	and	and	CCONJ
fbem-31083	343	12	cooperative	cooperative	ADJ
fbem-31083	343	13	loan	loan	NOUN
fbem-31083	343	14	insurance	insurance	NOUN
fbem-31083	343	15	.	.	PUNCT
fbem-31083	344	1	the	the	DET
fbem-31083	344	2	cooperative	cooperative	NOUN
fbem-31083	344	3	has	have	AUX
fbem-31083	344	4	faced	face	VERB
fbem-31083	344	5	challenges	challenge	NOUN
fbem-31083	344	6	with	with	ADP
fbem-31083	344	7	increasing	increase	VERB
fbem-31083	344	8	loan	loan	NOUN
fbem-31083	344	9	delinquencies	delinquency	NOUN
fbem-31083	344	10	,	,	PUNCT
fbem-31083	344	11	which	which	PRON
fbem-31083	344	12	have	have	AUX
fbem-31083	344	13	significantly	significantly	ADV
fbem-31083	344	14	impacted	impact	VERB
fbem-31083	344	15	its	its	PRON
fbem-31083	344	16	income	income	NOUN
fbem-31083	344	17	.	.	PUNCT
fbem-31083	345	1	from	from	ADP
fbem-31083	345	2	the	the	DET
fbem-31083	345	3	vertical	vertical	ADJ
fbem-31083	345	4	analysis	analysis	NOUN
fbem-31083	345	5	,	,	PUNCT
fbem-31083	345	6	this	this	PRON
fbem-31083	345	7	was	be	AUX
fbem-31083	345	8	further	far	ADV
fbem-31083	345	9	intensified	intensify	VERB
fbem-31083	345	10	by	by	ADP
fbem-31083	345	11	the	the	DET
fbem-31083	345	12	termination	termination	NOUN
fbem-31083	345	13	of	of	ADP
fbem-31083	345	14	certain	certain	ADJ
fbem-31083	345	15	investments	investment	NOUN
fbem-31083	345	16	that	that	PRON
fbem-31083	345	17	previously	previously	ADV
fbem-31083	345	18	generated	generate	VERB
fbem-31083	345	19	substantial	substantial	ADJ
fbem-31083	345	20	interest	interest	NOUN
fbem-31083	345	21	income	income	NOUN
fbem-31083	345	22	.	.	PUNCT
fbem-31083	346	1	the	the	DET
fbem-31083	346	2	horizontal	horizontal	ADJ
fbem-31083	346	3	analysis	analysis	NOUN
fbem-31083	346	4	of	of	ADP
fbem-31083	346	5	the	the	DET
fbem-31083	346	6	financial	financial	ADJ
fbem-31083	346	7	statements	statement	NOUN
fbem-31083	346	8	indicates	indicate	VERB
fbem-31083	346	9	a	a	DET
fbem-31083	346	10	consistent	consistent	ADJ
fbem-31083	346	11	decline	decline	NOUN
fbem-31083	346	12	in	in	ADP
fbem-31083	346	13	revenue	revenue	NOUN
fbem-31083	346	14	over	over	ADP
fbem-31083	346	15	the	the	DET
fbem-31083	346	16	last	last	ADJ
fbem-31083	346	17	three	three	NUM
fbem-31083	346	18	years	year	NOUN
fbem-31083	346	19	.	.	PUNCT
fbem-31083	347	1	although	although	SCONJ
fbem-31083	347	2	revenue	revenue	NOUN
fbem-31083	347	3	increased	increase	VERB
fbem-31083	347	4	from	from	ADP
fbem-31083	347	5	85	85	NUM
fbem-31083	347	6	2017	2017	NUM
fbem-31083	347	7	to	to	ADP
fbem-31083	347	8	2018	2018	NUM
fbem-31083	347	9	,	,	PUNCT
fbem-31083	347	10	it	it	PRON
fbem-31083	347	11	began	begin	VERB
fbem-31083	347	12	to	to	PART
fbem-31083	347	13	fall	fall	VERB
fbem-31083	347	14	after	after	ADP
fbem-31083	347	15	that	that	PRON
fbem-31083	347	16	,	,	PUNCT
fbem-31083	347	17	with	with	ADP
fbem-31083	347	18	a	a	DET
fbem-31083	347	19	drop	drop	NOUN
fbem-31083	347	20	of	of	ADP
fbem-31083	347	21	2.9	2.9	NUM
fbem-31083	347	22	million	million	NUM
fbem-31083	347	23	pesos	pesos	NOUN
fbem-31083	347	24	in	in	ADP
fbem-31083	347	25	2020	2020	NUM
fbem-31083	347	26	.	.	PUNCT
fbem-31083	348	1	while	while	SCONJ
fbem-31083	348	2	the	the	DET
fbem-31083	348	3	economic	economic	ADJ
fbem-31083	348	4	slowdown	slowdown	NOUN
fbem-31083	348	5	from	from	ADP
fbem-31083	348	6	the	the	DET
fbem-31083	348	7	pandemic	pandemic	NOUN
fbem-31083	348	8	has	have	AUX
fbem-31083	348	9	played	play	VERB
fbem-31083	348	10	a	a	DET
fbem-31083	348	11	role	role	NOUN
fbem-31083	348	12	,	,	PUNCT
fbem-31083	348	13	declining	decline	VERB
fbem-31083	348	14	interest	interest	NOUN
fbem-31083	348	15	income	income	NOUN
fbem-31083	348	16	from	from	ADP
fbem-31083	348	17	loans	loan	NOUN
fbem-31083	348	18	and	and	CCONJ
fbem-31083	348	19	reduced	reduce	VERB
fbem-31083	348	20	miscellaneous	miscellaneous	ADJ
fbem-31083	348	21	income	income	NOUN
fbem-31083	348	22	also	also	ADV
fbem-31083	348	23	contributed	contribute	VERB
fbem-31083	348	24	to	to	ADP
fbem-31083	348	25	this	this	DET
fbem-31083	348	26	downturn	downturn	NOUN
fbem-31083	348	27	.	.	PUNCT
fbem-31083	349	1	the	the	DET
fbem-31083	349	2	management	management	NOUN
fbem-31083	349	3	noted	note	VERB
fbem-31083	349	4	that	that	SCONJ
fbem-31083	349	5	the	the	DET
fbem-31083	349	6	drop	drop	NOUN
fbem-31083	349	7	in	in	ADP
fbem-31083	349	8	interest	interest	NOUN
fbem-31083	349	9	income	income	NOUN
fbem-31083	349	10	was	be	AUX
fbem-31083	349	11	partially	partially	ADV
fbem-31083	349	12	due	due	ADJ
fbem-31083	349	13	to	to	ADP
fbem-31083	349	14	changes	change	NOUN
fbem-31083	349	15	in	in	ADP
fbem-31083	349	16	the	the	DET
fbem-31083	349	17	loan	loan	NOUN
fbem-31083	349	18	policy	policy	NOUN
fbem-31083	349	19	,	,	PUNCT
fbem-31083	349	20	where	where	SCONJ
fbem-31083	349	21	interest	interest	NOUN
fbem-31083	349	22	for	for	ADP
fbem-31083	349	23	the	the	DET
fbem-31083	349	24	first	first	ADJ
fbem-31083	349	25	year	year	NOUN
fbem-31083	349	26	is	be	AUX
fbem-31083	349	27	pre	pre	VERB
fbem-31083	349	28	-	-	VERB
fbem-31083	349	29	deducted	deduct	VERB
fbem-31083	349	30	,	,	PUNCT
fbem-31083	349	31	but	but	CCONJ
fbem-31083	349	32	in	in	ADP
fbem-31083	349	33	subsequent	subsequent	ADJ
fbem-31083	349	34	years	year	NOUN
fbem-31083	349	35	,	,	PUNCT
fbem-31083	349	36	the	the	DET
fbem-31083	349	37	effective	effective	ADJ
fbem-31083	349	38	interest	interest	NOUN
fbem-31083	349	39	method	method	NOUN
fbem-31083	349	40	applies	apply	VERB
fbem-31083	349	41	.	.	PUNCT
fbem-31083	350	1	this	this	DET
fbem-31083	350	2	change	change	NOUN
fbem-31083	350	3	means	mean	VERB
fbem-31083	350	4	that	that	SCONJ
fbem-31083	350	5	members	member	NOUN
fbem-31083	350	6	'	'	PART
fbem-31083	350	7	monthly	monthly	ADJ
fbem-31083	350	8	payments	payment	NOUN
fbem-31083	350	9	are	be	AUX
fbem-31083	350	10	first	first	ADV
fbem-31083	350	11	applied	apply	VERB
fbem-31083	350	12	to	to	ADP
fbem-31083	350	13	interest	interest	NOUN
fbem-31083	350	14	,	,	PUNCT
fbem-31083	350	15	and	and	CCONJ
fbem-31083	350	16	only	only	ADV
fbem-31083	350	17	the	the	DET
fbem-31083	350	18	remaining	remain	VERB
fbem-31083	350	19	amount	amount	NOUN
fbem-31083	350	20	goes	go	VERB
fbem-31083	350	21	toward	toward	ADP
fbem-31083	350	22	the	the	DET
fbem-31083	350	23	principal	principal	NOUN
fbem-31083	350	24	,	,	PUNCT
fbem-31083	350	25	which	which	PRON
fbem-31083	350	26	has	have	AUX
fbem-31083	350	27	slowed	slow	VERB
fbem-31083	350	28	the	the	DET
fbem-31083	350	29	loan	loan	NOUN
fbem-31083	350	30	amortization	amortization	NOUN
fbem-31083	350	31	process	process	NOUN
fbem-31083	350	32	.	.	PUNCT
fbem-31083	351	1	furthermore	furthermore	ADV
fbem-31083	351	2	,	,	PUNCT
fbem-31083	351	3	there	there	PRON
fbem-31083	351	4	has	have	AUX
fbem-31083	351	5	been	be	AUX
fbem-31083	351	6	a	a	DET
fbem-31083	351	7	noticeable	noticeable	ADJ
fbem-31083	351	8	decline	decline	NOUN
fbem-31083	351	9	in	in	ADP
fbem-31083	351	10	miscellaneous	miscellaneous	ADJ
fbem-31083	351	11	income	income	NOUN
fbem-31083	351	12	.	.	PUNCT
fbem-31083	352	1	previously	previously	ADV
fbem-31083	352	2	,	,	PUNCT
fbem-31083	352	3	the	the	DET
fbem-31083	352	4	cooperative	cooperative	NOUN
fbem-31083	352	5	managed	manage	VERB
fbem-31083	352	6	its	its	PRON
fbem-31083	352	7	own	own	ADJ
fbem-31083	352	8	loan	loan	NOUN
fbem-31083	352	9	insurance	insurance	NOUN
fbem-31083	352	10	for	for	ADP
fbem-31083	352	11	members	member	NOUN
fbem-31083	352	12	,	,	PUNCT
fbem-31083	352	13	but	but	CCONJ
fbem-31083	352	14	following	follow	VERB
fbem-31083	352	15	a	a	DET
fbem-31083	352	16	ruling	ruling	NOUN
fbem-31083	352	17	from	from	ADP
fbem-31083	352	18	the	the	DET
fbem-31083	352	19	cda	cda	PROPN
fbem-31083	352	20	in	in	ADP
fbem-31083	352	21	2019	2019	NUM
fbem-31083	352	22	,	,	PUNCT
fbem-31083	352	23	the	the	DET
fbem-31083	352	24	cooperative	cooperative	NOUN
fbem-31083	352	25	was	be	AUX
fbem-31083	352	26	required	require	VERB
fbem-31083	352	27	to	to	PART
fbem-31083	352	28	partner	partner	VERB
fbem-31083	352	29	with	with	ADP
fbem-31083	352	30	an	an	DET
fbem-31083	352	31	external	external	ADJ
fbem-31083	352	32	insurance	insurance	NOUN
fbem-31083	352	33	company	company	NOUN
fbem-31083	352	34	,	,	PUNCT
fbem-31083	352	35	which	which	PRON
fbem-31083	352	36	reduced	reduce	VERB
fbem-31083	352	37	its	its	PRON
fbem-31083	352	38	income	income	NOUN
fbem-31083	352	39	from	from	ADP
fbem-31083	352	40	this	this	DET
fbem-31083	352	41	source	source	NOUN
fbem-31083	352	42	.	.	PUNCT
fbem-31083	353	1	although	although	SCONJ
fbem-31083	353	2	the	the	DET
fbem-31083	353	3	cooperative	cooperative	NOUN
fbem-31083	353	4	positively	positively	ADV
fbem-31083	353	5	generates	generate	VERB
fbem-31083	353	6	net	net	ADJ
fbem-31083	353	7	surplus	surplus	NOUN
fbem-31083	353	8	,	,	PUNCT
fbem-31083	353	9	if	if	SCONJ
fbem-31083	353	10	this	this	DET
fbem-31083	353	11	trend	trend	NOUN
fbem-31083	353	12	persists	persist	VERB
fbem-31083	353	13	without	without	ADP
fbem-31083	353	14	stronger	strong	ADJ
fbem-31083	353	15	controls	control	NOUN
fbem-31083	353	16	,	,	PUNCT
fbem-31083	353	17	it	it	PRON
fbem-31083	353	18	could	could	AUX
fbem-31083	353	19	pose	pose	VERB
fbem-31083	353	20	future	future	ADJ
fbem-31083	353	21	financial	financial	ADJ
fbem-31083	353	22	challenges	challenge	NOUN
fbem-31083	353	23	.	.	PUNCT
fbem-31083	354	1	additionally	additionally	ADV
fbem-31083	354	2	,	,	PUNCT
fbem-31083	354	3	the	the	DET
fbem-31083	354	4	cooperative	cooperative	NOUN
fbem-31083	354	5	allows	allow	VERB
fbem-31083	354	6	loan	loan	NOUN
fbem-31083	354	7	restructuring	restructuring	NOUN
fbem-31083	354	8	to	to	PART
fbem-31083	354	9	reduce	reduce	VERB
fbem-31083	354	10	fines	fine	NOUN
fbem-31083	354	11	and	and	CCONJ
fbem-31083	354	12	penalties	penalty	NOUN
fbem-31083	354	13	on	on	ADP
fbem-31083	354	14	overdue	overdue	ADJ
fbem-31083	354	15	loans	loan	NOUN
fbem-31083	354	16	.	.	PUNCT
fbem-31083	355	1	while	while	SCONJ
fbem-31083	355	2	this	this	PRON
fbem-31083	355	3	makes	make	VERB
fbem-31083	355	4	loans	loan	NOUN
fbem-31083	355	5	appear	appear	VERB
fbem-31083	355	6	current	current	ADJ
fbem-31083	355	7	,	,	PUNCT
fbem-31083	355	8	restructured	restructure	VERB
fbem-31083	355	9	loans	loan	NOUN
fbem-31083	355	10	are	be	AUX
fbem-31083	355	11	often	often	ADV
fbem-31083	355	12	problematic	problematic	ADJ
fbem-31083	355	13	and	and	CCONJ
fbem-31083	355	14	tend	tend	VERB
fbem-31083	355	15	to	to	PART
fbem-31083	355	16	default	default	VERB
fbem-31083	355	17	again	again	ADV
fbem-31083	355	18	,	,	PUNCT
fbem-31083	355	19	which	which	PRON
fbem-31083	355	20	limits	limit	VERB
fbem-31083	355	21	the	the	DET
fbem-31083	355	22	cooperative	cooperative	NOUN
fbem-31083	355	23	's	's	PART
fbem-31083	355	24	interest	interest	NOUN
fbem-31083	355	25	income	income	NOUN
fbem-31083	355	26	from	from	ADP
fbem-31083	355	27	these	these	DET
fbem-31083	355	28	loans	loan	NOUN
fbem-31083	355	29	.	.	PUNCT
fbem-31083	356	1	the	the	DET
fbem-31083	356	2	board	board	NOUN
fbem-31083	356	3	mentioned	mention	VERB
fbem-31083	356	4	that	that	SCONJ
fbem-31083	356	5	there	there	PRON
fbem-31083	356	6	is	be	VERB
fbem-31083	356	7	currently	currently	ADV
fbem-31083	356	8	no	no	DET
fbem-31083	356	9	policy	policy	NOUN
fbem-31083	356	10	in	in	ADP
fbem-31083	356	11	place	place	NOUN
fbem-31083	356	12	regarding	regard	VERB
fbem-31083	356	13	the	the	DET
fbem-31083	356	14	number	number	NOUN
fbem-31083	356	15	of	of	ADP
fbem-31083	356	16	times	time	NOUN
fbem-31083	356	17	a	a	DET
fbem-31083	356	18	loan	loan	NOUN
fbem-31083	356	19	can	can	AUX
fbem-31083	356	20	be	be	AUX
fbem-31083	356	21	restructured	restructure	VERB
fbem-31083	356	22	,	,	PUNCT
fbem-31083	356	23	further	far	ADV
fbem-31083	356	24	complicating	complicate	VERB
fbem-31083	356	25	the	the	DET
fbem-31083	356	26	situation	situation	NOUN
fbem-31083	356	27	.	.	PUNCT
fbem-31083	357	1	in	in	ADP
fbem-31083	357	2	a	a	DET
fbem-31083	357	3	study	study	NOUN
fbem-31083	357	4	by	by	ADP
fbem-31083	357	5	kakati	kakati	PROPN
fbem-31083	357	6	and	and	CCONJ
fbem-31083	357	7	roy	roy	PROPN
fbem-31083	357	8	(	(	PUNCT
fbem-31083	357	9	2021	2021	NUM
fbem-31083	357	10	)	)	PUNCT
fbem-31083	357	11	where	where	SCONJ
fbem-31083	357	12	they	they	PRON
fbem-31083	357	13	analyzed	analyze	VERB
fbem-31083	357	14	the	the	DET
fbem-31083	357	15	financial	financial	ADJ
fbem-31083	357	16	performance	performance	NOUN
fbem-31083	357	17	of	of	ADP
fbem-31083	357	18	farmer	farmer	NOUN
fbem-31083	357	19	producer	producer	NOUN
fbem-31083	357	20	companies	company	NOUN
fbem-31083	357	21	(	(	PUNCT
fbem-31083	357	22	fpcs	fpc	NOUN
fbem-31083	357	23	)	)	PUNCT
fbem-31083	357	24	in	in	ADP
fbem-31083	357	25	northeast	northeast	ADJ
fbem-31083	357	26	india	india	PROPN
fbem-31083	357	27	and	and	CCONJ
fbem-31083	357	28	found	find	VERB
fbem-31083	357	29	that	that	SCONJ
fbem-31083	357	30	these	these	DET
fbem-31083	357	31	companies	company	NOUN
fbem-31083	357	32	often	often	ADV
fbem-31083	357	33	faced	face	VERB
fbem-31083	357	34	challenges	challenge	NOUN
fbem-31083	357	35	such	such	ADJ
fbem-31083	357	36	as	as	ADP
fbem-31083	357	37	weak	weak	ADJ
fbem-31083	357	38	capital	capital	NOUN
fbem-31083	357	39	bases	basis	NOUN
fbem-31083	357	40	and	and	CCONJ
fbem-31083	357	41	poor	poor	ADJ
fbem-31083	357	42	profitability	profitability	NOUN
fbem-31083	357	43	.	.	PUNCT
fbem-31083	358	1	specifically	specifically	ADV
fbem-31083	358	2	,	,	PUNCT
fbem-31083	358	3	the	the	DET
fbem-31083	358	4	study	study	NOUN
fbem-31083	358	5	revealed	reveal	VERB
fbem-31083	358	6	that	that	SCONJ
fbem-31083	358	7	the	the	DET
fbem-31083	358	8	fpcs	fpc	NOUN
fbem-31083	358	9	performed	perform	VERB
fbem-31083	358	10	poorly	poorly	ADV
fbem-31083	358	11	in	in	ADP
fbem-31083	358	12	terms	term	NOUN
fbem-31083	358	13	of	of	ADP
fbem-31083	358	14	solvency	solvency	NOUN
fbem-31083	358	15	,	,	PUNCT
fbem-31083	358	16	efficiency	efficiency	NOUN
fbem-31083	358	17	,	,	PUNCT
fbem-31083	358	18	and	and	CCONJ
fbem-31083	358	19	profitability	profitability	NOUN
fbem-31083	358	20	during	during	ADP
fbem-31083	358	21	the	the	DET
fbem-31083	358	22	three	three	NUM
fbem-31083	358	23	years	year	NOUN
fbem-31083	358	24	under	under	ADP
fbem-31083	358	25	study	study	NOUN
fbem-31083	358	26	.	.	PUNCT
fbem-31083	359	1	6.3	6.3	NUM
fbem-31083	359	2	.	.	PUNCT
fbem-31083	360	1	risk	risk	NOUN
fbem-31083	360	2	treatment	treatment	NOUN
fbem-31083	360	3	strategy	strategy	NOUN
fbem-31083	360	4	to	to	PART
fbem-31083	360	5	address	address	VERB
fbem-31083	360	6	the	the	DET
fbem-31083	360	7	risks	risk	NOUN
fbem-31083	360	8	under	under	ADP
fbem-31083	360	9	disastrous	disastrous	ADJ
fbem-31083	360	10	risk	risk	NOUN
fbem-31083	360	11	zone	zone	NOUN
fbem-31083	360	12	the	the	DET
fbem-31083	360	13	researcher	researcher	NOUN
fbem-31083	360	14	recommends	recommend	VERB
fbem-31083	360	15	a	a	DET
fbem-31083	360	16	risk	risk	NOUN
fbem-31083	360	17	avoidance	avoidance	NOUN
fbem-31083	360	18	strategy	strategy	NOUN
fbem-31083	360	19	for	for	ADP
fbem-31083	360	20	risks	risk	NOUN
fbem-31083	360	21	classified	classify	VERB
fbem-31083	360	22	in	in	ADP
fbem-31083	360	23	the	the	DET
fbem-31083	360	24	disastrous	disastrous	ADJ
fbem-31083	360	25	risk	risk	NOUN
fbem-31083	360	26	zone	zone	NOUN
fbem-31083	360	27	,	,	PUNCT
fbem-31083	360	28	focusing	focus	VERB
fbem-31083	360	29	on	on	ADP
fbem-31083	360	30	improving	improve	VERB
fbem-31083	360	31	collection	collection	NOUN
fbem-31083	360	32	processes	process	NOUN
fbem-31083	360	33	,	,	PUNCT
fbem-31083	360	34	revising	revise	VERB
fbem-31083	360	35	loan	loan	NOUN
fbem-31083	360	36	policies	policy	NOUN
fbem-31083	360	37	,	,	PUNCT
fbem-31083	360	38	and	and	CCONJ
fbem-31083	360	39	exploring	explore	VERB
fbem-31083	360	40	alternative	alternative	ADJ
fbem-31083	360	41	funding	funding	NOUN
fbem-31083	360	42	sources	source	NOUN
fbem-31083	360	43	such	such	ADJ
fbem-31083	360	44	as	as	ADP
fbem-31083	360	45	savings	saving	NOUN
fbem-31083	360	46	deposits	deposit	NOUN
fbem-31083	360	47	.	.	PUNCT
fbem-31083	361	1	6.3.1	6.3.1	NUM
fbem-31083	361	2	.	.	PUNCT
fbem-31083	361	3	strengthening	strengthen	VERB
fbem-31083	361	4	loan	loan	NOUN
fbem-31083	361	5	collection	collection	NOUN
fbem-31083	361	6	processes	process	NOUN
fbem-31083	361	7	first	first	ADV
fbem-31083	361	8	,	,	PUNCT
fbem-31083	361	9	improving	improve	VERB
fbem-31083	361	10	loan	loan	NOUN
fbem-31083	361	11	collection	collection	NOUN
fbem-31083	361	12	processes	process	NOUN
fbem-31083	361	13	is	be	AUX
fbem-31083	361	14	essential	essential	ADJ
fbem-31083	361	15	.	.	PUNCT
fbem-31083	362	1	the	the	DET
fbem-31083	362	2	cooperative	cooperative	NOUN
fbem-31083	362	3	should	should	AUX
fbem-31083	362	4	shift	shift	VERB
fbem-31083	362	5	from	from	ADP
fbem-31083	362	6	passive	passive	ADJ
fbem-31083	362	7	collection	collection	NOUN
fbem-31083	362	8	methods	method	NOUN
fbem-31083	362	9	to	to	ADP
fbem-31083	362	10	more	more	ADV
fbem-31083	362	11	proactive	proactive	ADJ
fbem-31083	362	12	ones	one	NOUN
fbem-31083	362	13	,	,	PUNCT
fbem-31083	362	14	using	use	VERB
fbem-31083	362	15	electronic	electronic	ADJ
fbem-31083	362	16	fund	fund	NOUN
fbem-31083	362	17	transfer	transfer	NOUN
fbem-31083	362	18	channels	channel	NOUN
fbem-31083	362	19	to	to	PART
fbem-31083	362	20	expand	expand	VERB
fbem-31083	362	21	collection	collection	NOUN
fbem-31083	362	22	opportunities	opportunity	NOUN
fbem-31083	362	23	.	.	PUNCT
fbem-31083	363	1	revising	revise	VERB
fbem-31083	363	2	the	the	DET
fbem-31083	363	3	loan	loan	NOUN
fbem-31083	363	4	restructuring	restructuring	NOUN
fbem-31083	363	5	policy	policy	NOUN
fbem-31083	363	6	is	be	AUX
fbem-31083	363	7	also	also	ADV
fbem-31083	363	8	necessary	necessary	ADJ
fbem-31083	363	9	to	to	PART
fbem-31083	363	10	prevent	prevent	VERB
fbem-31083	363	11	abuse	abuse	NOUN
fbem-31083	363	12	and	and	CCONJ
fbem-31083	363	13	curb	curb	VERB
fbem-31083	363	14	the	the	DET
fbem-31083	363	15	continuous	continuous	ADJ
fbem-31083	363	16	restructuring	restructuring	NOUN
fbem-31083	363	17	of	of	ADP
fbem-31083	363	18	overdue	overdue	ADJ
fbem-31083	363	19	loans	loan	NOUN
fbem-31083	363	20	.	.	PUNCT
fbem-31083	364	1	clear	clear	ADJ
fbem-31083	364	2	guidelines	guideline	NOUN
fbem-31083	364	3	and	and	CCONJ
fbem-31083	364	4	limits	limit	NOUN
fbem-31083	364	5	for	for	ADP
fbem-31083	364	6	restructuring	restructuring	NOUN
fbem-31083	364	7	should	should	AUX
fbem-31083	364	8	be	be	AUX
fbem-31083	364	9	set	set	VERB
fbem-31083	364	10	to	to	PART
fbem-31083	364	11	encourage	encourage	VERB
fbem-31083	364	12	timely	timely	ADJ
fbem-31083	364	13	repayment	repayment	NOUN
fbem-31083	364	14	.	.	PUNCT
fbem-31083	365	1	a	a	DET
fbem-31083	365	2	system	system	NOUN
fbem-31083	365	3	to	to	PART
fbem-31083	365	4	track	track	VERB
fbem-31083	365	5	delinquent	delinquent	ADJ
fbem-31083	365	6	loans	loan	NOUN
fbem-31083	365	7	should	should	AUX
fbem-31083	365	8	be	be	AUX
fbem-31083	365	9	implemented	implement	VERB
fbem-31083	365	10	,	,	PUNCT
fbem-31083	365	11	with	with	ADP
fbem-31083	365	12	a	a	DET
fbem-31083	365	13	dedicated	dedicated	ADJ
fbem-31083	365	14	loan	loan	NOUN
fbem-31083	365	15	clerk	clerk	NOUN
fbem-31083	365	16	responsible	responsible	ADJ
fbem-31083	365	17	for	for	ADP
fbem-31083	365	18	providing	provide	VERB
fbem-31083	365	19	regular	regular	ADJ
fbem-31083	365	20	reports	report	NOUN
fbem-31083	365	21	to	to	ADP
fbem-31083	365	22	the	the	DET
fbem-31083	365	23	board	board	NOUN
fbem-31083	365	24	.	.	PUNCT
fbem-31083	366	1	these	these	DET
fbem-31083	366	2	reports	report	NOUN
fbem-31083	366	3	should	should	AUX
fbem-31083	366	4	analyze	analyze	VERB
fbem-31083	366	5	delinquent	delinquent	ADJ
fbem-31083	366	6	loans	loan	NOUN
fbem-31083	366	7	by	by	ADP
fbem-31083	366	8	factors	factor	NOUN
fbem-31083	366	9	like	like	ADP
fbem-31083	366	10	loan	loan	NOUN
fbem-31083	366	11	amount	amount	NOUN
fbem-31083	366	12	,	,	PUNCT
fbem-31083	366	13	collateral	collateral	NOUN
fbem-31083	366	14	,	,	PUNCT
fbem-31083	366	15	type	type	NOUN
fbem-31083	366	16	,	,	PUNCT
fbem-31083	366	17	and	and	CCONJ
fbem-31083	366	18	frequency	frequency	NOUN
fbem-31083	366	19	of	of	ADP
fbem-31083	366	20	restructuring	restructuring	NOUN
fbem-31083	366	21	.	.	PUNCT
fbem-31083	367	1	the	the	DET
fbem-31083	367	2	audit	audit	NOUN
fbem-31083	367	3	committee	committee	NOUN
fbem-31083	367	4	should	should	AUX
fbem-31083	367	5	regularly	regularly	ADV
fbem-31083	367	6	review	review	VERB
fbem-31083	367	7	these	these	DET
fbem-31083	367	8	reports	report	NOUN
fbem-31083	367	9	to	to	PART
fbem-31083	367	10	ensure	ensure	VERB
fbem-31083	367	11	appropriate	appropriate	ADJ
fbem-31083	367	12	actions	action	NOUN
fbem-31083	367	13	are	be	AUX
fbem-31083	367	14	taken	take	VERB
fbem-31083	367	15	.	.	PUNCT
fbem-31083	368	1	additionally	additionally	ADV
fbem-31083	368	2	,	,	PUNCT
fbem-31083	368	3	exploring	explore	VERB
fbem-31083	368	4	online	online	ADJ
fbem-31083	368	5	payment	payment	NOUN
fbem-31083	368	6	options	option	NOUN
fbem-31083	368	7	will	will	AUX
fbem-31083	368	8	provide	provide	VERB
fbem-31083	368	9	greater	great	ADJ
fbem-31083	368	10	convenience	convenience	NOUN
fbem-31083	368	11	for	for	ADP
fbem-31083	368	12	members	member	NOUN
fbem-31083	368	13	while	while	SCONJ
fbem-31083	368	14	ensuring	ensure	VERB
fbem-31083	368	15	accurate	accurate	ADJ
fbem-31083	368	16	transaction	transaction	NOUN
fbem-31083	368	17	tracking	tracking	NOUN
fbem-31083	368	18	to	to	PART
fbem-31083	368	19	minimize	minimize	VERB
fbem-31083	368	20	errors	error	NOUN
fbem-31083	368	21	.	.	PUNCT
fbem-31083	369	1	6.3.2	6.3.2	X
fbem-31083	369	2	.	.	PUNCT
fbem-31083	370	1	creating	create	VERB
fbem-31083	370	2	provisions	provision	NOUN
fbem-31083	370	3	for	for	ADP
fbem-31083	370	4	loan	loan	NOUN
fbem-31083	370	5	losses	loss	NOUN
fbem-31083	370	6	establishing	establish	VERB
fbem-31083	370	7	provisions	provision	NOUN
fbem-31083	370	8	for	for	ADP
fbem-31083	370	9	probable	probable	ADJ
fbem-31083	370	10	loan	loan	NOUN
fbem-31083	370	11	losses	loss	NOUN
fbem-31083	370	12	is	be	AUX
fbem-31083	370	13	critical	critical	ADJ
fbem-31083	370	14	in	in	ADP
fbem-31083	370	15	managing	manage	VERB
fbem-31083	370	16	the	the	DET
fbem-31083	370	17	risk	risk	NOUN
fbem-31083	370	18	of	of	ADP
fbem-31083	370	19	overdue	overdue	ADJ
fbem-31083	370	20	loans	loan	NOUN
fbem-31083	370	21	.	.	PUNCT
fbem-31083	371	1	this	this	DET
fbem-31083	371	2	provision	provision	NOUN
fbem-31083	371	3	will	will	AUX
fbem-31083	371	4	act	act	VERB
fbem-31083	371	5	as	as	ADP
fbem-31083	371	6	a	a	DET
fbem-31083	371	7	financial	financial	ADJ
fbem-31083	371	8	cushion	cushion	NOUN
fbem-31083	371	9	to	to	PART
fbem-31083	371	10	absorb	absorb	VERB
fbem-31083	371	11	potential	potential	ADJ
fbem-31083	371	12	losses	loss	NOUN
fbem-31083	371	13	,	,	PUNCT
fbem-31083	371	14	spreading	spread	VERB
fbem-31083	371	15	the	the	DET
fbem-31083	371	16	impact	impact	NOUN
fbem-31083	371	17	over	over	ADP
fbem-31083	371	18	time	time	NOUN
fbem-31083	371	19	based	base	VERB
fbem-31083	371	20	on	on	ADP
fbem-31083	371	21	the	the	DET
fbem-31083	371	22	loan	loan	NOUN
fbem-31083	371	23	aging	age	VERB
fbem-31083	371	24	schedule	schedule	NOUN
fbem-31083	371	25	.	.	PUNCT
fbem-31083	372	1	it	it	PRON
fbem-31083	372	2	helps	help	VERB
fbem-31083	372	3	reduce	reduce	VERB
fbem-31083	372	4	financial	financial	ADJ
fbem-31083	372	5	strain	strain	NOUN
fbem-31083	372	6	when	when	SCONJ
fbem-31083	372	7	loans	loan	NOUN
fbem-31083	372	8	become	become	VERB
fbem-31083	372	9	uncollectible	uncollectible	ADJ
fbem-31083	372	10	.	.	PUNCT
fbem-31083	373	1	the	the	PRON
fbem-31083	373	2	higher	high	ADJ
fbem-31083	373	3	the	the	DET
fbem-31083	373	4	delinquency	delinquency	NOUN
fbem-31083	373	5	rate	rate	NOUN
fbem-31083	373	6	,	,	PUNCT
fbem-31083	373	7	the	the	PRON
fbem-31083	373	8	larger	large	ADJ
fbem-31083	373	9	the	the	DET
fbem-31083	373	10	required	required	ADJ
fbem-31083	373	11	provision	provision	NOUN
fbem-31083	373	12	.	.	PUNCT
fbem-31083	374	1	proper	proper	ADJ
fbem-31083	374	2	management	management	NOUN
fbem-31083	374	3	of	of	ADP
fbem-31083	374	4	this	this	DET
fbem-31083	374	5	provision	provision	NOUN
fbem-31083	374	6	is	be	AUX
fbem-31083	374	7	vital	vital	ADJ
fbem-31083	374	8	for	for	ADP
fbem-31083	374	9	maintaining	maintain	VERB
fbem-31083	374	10	financial	financial	ADJ
fbem-31083	374	11	stability	stability	NOUN
fbem-31083	374	12	and	and	CCONJ
fbem-31083	374	13	preventing	prevent	VERB
fbem-31083	374	14	unnecessary	unnecessary	ADJ
fbem-31083	374	15	dividend	dividend	NOUN
fbem-31083	374	16	distribution	distribution	NOUN
fbem-31083	374	17	during	during	ADP
fbem-31083	374	18	periods	period	NOUN
fbem-31083	374	19	of	of	ADP
fbem-31083	374	20	underperformance	underperformance	NOUN
fbem-31083	374	21	in	in	ADP
fbem-31083	374	22	the	the	DET
fbem-31083	374	23	loan	loan	NOUN
fbem-31083	374	24	portfolio	portfolio	NOUN
fbem-31083	374	25	.	.	PUNCT
fbem-31083	375	1	6.3.3	6.3.3	X
fbem-31083	375	2	.	.	PUNCT
fbem-31083	376	1	revising	revise	VERB
fbem-31083	376	2	the	the	DET
fbem-31083	376	3	cooperative	cooperative	NOUN
fbem-31083	376	4	's	's	PART
fbem-31083	376	5	financing	financing	NOUN
fbem-31083	376	6	structure	structure	NOUN
fbem-31083	376	7	to	to	PART
fbem-31083	376	8	offer	offer	VERB
fbem-31083	376	9	savings	saving	NOUN
fbem-31083	376	10	and	and	CCONJ
fbem-31083	376	11	time	time	NOUN
fbem-31083	376	12	deposit	deposit	NOUN
fbem-31083	376	13	services	service	NOUN
fbem-31083	376	14	given	give	VERB
fbem-31083	376	15	the	the	DET
fbem-31083	376	16	cooperative	cooperative	NOUN
fbem-31083	376	17	’s	’s	PART
fbem-31083	376	18	current	current	ADJ
fbem-31083	376	19	cash	cash	NOUN
fbem-31083	376	20	shortage	shortage	NOUN
fbem-31083	376	21	risk	risk	NOUN
fbem-31083	376	22	,	,	PUNCT
fbem-31083	376	23	which	which	PRON
fbem-31083	376	24	has	have	VERB
fbem-31083	376	25	a	a	DET
fbem-31083	376	26	high	high	ADJ
fbem-31083	376	27	probability	probability	NOUN
fbem-31083	376	28	of	of	ADP
fbem-31083	376	29	severe	severe	ADJ
fbem-31083	376	30	impact	impact	NOUN
fbem-31083	376	31	,	,	PUNCT
fbem-31083	376	32	a	a	DET
fbem-31083	376	33	change	change	NOUN
fbem-31083	376	34	in	in	ADP
fbem-31083	376	35	the	the	DET
fbem-31083	376	36	financing	financing	NOUN
fbem-31083	376	37	structure	structure	NOUN
fbem-31083	376	38	is	be	AUX
fbem-31083	376	39	necessary	necessary	ADJ
fbem-31083	376	40	.	.	PUNCT
fbem-31083	377	1	since	since	SCONJ
fbem-31083	377	2	its	its	PRON
fbem-31083	377	3	inception	inception	NOUN
fbem-31083	377	4	,	,	PUNCT
fbem-31083	377	5	the	the	DET
fbem-31083	377	6	cooperative	cooperative	NOUN
fbem-31083	377	7	has	have	AUX
fbem-31083	377	8	relied	rely	VERB
fbem-31083	377	9	on	on	ADP
fbem-31083	377	10	member	member	NOUN
fbem-31083	377	11	capital	capital	NOUN
fbem-31083	377	12	infusions	infusion	NOUN
fbem-31083	377	13	as	as	ADP
fbem-31083	377	14	its	its	PRON
fbem-31083	377	15	primary	primary	ADJ
fbem-31083	377	16	funding	funding	NOUN
fbem-31083	377	17	source	source	NOUN
fbem-31083	377	18	.	.	PUNCT
fbem-31083	378	1	this	this	DET
fbem-31083	378	2	model	model	NOUN
fbem-31083	378	3	worked	work	VERB
fbem-31083	378	4	until	until	ADP
fbem-31083	378	5	the	the	DET
fbem-31083	378	6	introduction	introduction	NOUN
fbem-31083	378	7	of	of	ADP
fbem-31083	378	8	large	large	ADJ
fbem-31083	378	9	loan	loan	NOUN
fbem-31083	378	10	products	product	NOUN
fbem-31083	378	11	like	like	ADP
fbem-31083	378	12	housing	housing	NOUN
fbem-31083	378	13	loans	loan	NOUN
fbem-31083	378	14	.	.	PUNCT
fbem-31083	379	1	under	under	ADP
fbem-31083	379	2	the	the	DET
fbem-31083	379	3	current	current	ADJ
fbem-31083	379	4	policy	policy	NOUN
fbem-31083	379	5	,	,	PUNCT
fbem-31083	379	6	qualified	qualified	ADJ
fbem-31083	379	7	members	member	NOUN
fbem-31083	379	8	can	can	AUX
fbem-31083	379	9	borrow	borrow	VERB
fbem-31083	379	10	up	up	ADP
fbem-31083	379	11	to	to	PART
fbem-31083	379	12	five	five	NUM
fbem-31083	379	13	million	million	NUM
fbem-31083	379	14	pesos	pesos	NOUN
fbem-31083	379	15	,	,	PUNCT
fbem-31083	379	16	payable	payable	ADJ
fbem-31083	379	17	over	over	ADP
fbem-31083	379	18	20	20	NUM
fbem-31083	379	19	years	year	NOUN
fbem-31083	379	20	at	at	ADP
fbem-31083	379	21	8	8	NUM
fbem-31083	379	22	%	%	NOUN
fbem-31083	379	23	interest	interest	NOUN
fbem-31083	379	24	per	per	ADP
fbem-31083	379	25	annum	annum	NOUN
fbem-31083	379	26	.	.	PUNCT
fbem-31083	380	1	this	this	DET
fbem-31083	380	2	loan	loan	NOUN
fbem-31083	380	3	product	product	NOUN
fbem-31083	380	4	is	be	AUX
fbem-31083	380	5	highly	highly	ADV
fbem-31083	380	6	attractive	attractive	ADJ
fbem-31083	380	7	due	due	ADP
fbem-31083	380	8	to	to	ADP
fbem-31083	380	9	the	the	DET
fbem-31083	380	10	cultural	cultural	ADJ
fbem-31083	380	11	importance	importance	NOUN
fbem-31083	380	12	of	of	ADP
fbem-31083	380	13	homeownership	homeownership	NOUN
fbem-31083	380	14	,	,	PUNCT
fbem-31083	380	15	but	but	CCONJ
fbem-31083	380	16	the	the	DET
fbem-31083	380	17	large	large	ADJ
fbem-31083	380	18	loan	loan	NOUN
fbem-31083	380	19	amounts	amount	NOUN
fbem-31083	380	20	and	and	CCONJ
fbem-31083	380	21	long	long	ADJ
fbem-31083	380	22	repayment	repayment	NOUN
fbem-31083	380	23	periods	period	NOUN
fbem-31083	380	24	strain	strain	VERB
fbem-31083	380	25	the	the	DET
fbem-31083	380	26	cooperative	cooperative	NOUN
fbem-31083	380	27	's	's	PART
fbem-31083	380	28	funding	funding	NOUN
fbem-31083	380	29	capacity	capacity	NOUN
fbem-31083	380	30	.	.	PUNCT
fbem-31083	381	1	while	while	SCONJ
fbem-31083	381	2	members	member	NOUN
fbem-31083	381	3	have	have	AUX
fbem-31083	381	4	consistently	consistently	ADV
fbem-31083	381	5	contributed	contribute	VERB
fbem-31083	381	6	to	to	ADP
fbem-31083	381	7	their	their	PRON
fbem-31083	381	8	share	share	NOUN
fbem-31083	381	9	capital	capital	NOUN
fbem-31083	381	10	,	,	PUNCT
fbem-31083	381	11	the	the	DET
fbem-31083	381	12	covid-19	covid-19	PROPN
fbem-31083	381	13	pandemic	pandemic	ADJ
fbem-31083	381	14	increased	increase	VERB
fbem-31083	381	15	demand	demand	NOUN
fbem-31083	381	16	for	for	ADP
fbem-31083	381	17	loans	loan	NOUN
fbem-31083	381	18	,	,	PUNCT
fbem-31083	381	19	yet	yet	CCONJ
fbem-31083	381	20	the	the	DET
fbem-31083	381	21	growth	growth	NOUN
fbem-31083	381	22	in	in	ADP
fbem-31083	381	23	share	share	NOUN
fbem-31083	381	24	capital	capital	NOUN
fbem-31083	381	25	has	have	AUX
fbem-31083	381	26	not	not	PART
fbem-31083	381	27	kept	keep	VERB
fbem-31083	381	28	pace	pace	NOUN
fbem-31083	381	29	.	.	PUNCT
fbem-31083	382	1	since	since	SCONJ
fbem-31083	382	2	members	member	NOUN
fbem-31083	382	3	can	can	AUX
fbem-31083	382	4	not	not	PART
fbem-31083	382	5	partially	partially	ADV
fbem-31083	382	6	withdraw	withdraw	VERB
fbem-31083	382	7	from	from	ADP
fbem-31083	382	8	their	their	PRON
fbem-31083	382	9	share	share	NOUN
fbem-31083	382	10	capital	capital	NOUN
fbem-31083	382	11	,	,	PUNCT
fbem-31083	382	12	they	they	PRON
fbem-31083	382	13	turned	turn	VERB
fbem-31083	382	14	to	to	ADP
fbem-31083	382	15	loans	loan	NOUN
fbem-31083	382	16	in	in	ADP
fbem-31083	382	17	2020	2020	NUM
fbem-31083	382	18	.	.	PUNCT
fbem-31083	383	1	as	as	SCONJ
fbem-31083	383	2	the	the	DET
fbem-31083	383	3	loan	loan	NOUN
fbem-31083	383	4	portfolio	portfolio	NOUN
fbem-31083	383	5	grew	grow	VERB
fbem-31083	383	6	,	,	PUNCT
fbem-31083	383	7	the	the	DET
fbem-31083	383	8	rate	rate	NOUN
fbem-31083	383	9	of	of	ADP
fbem-31083	383	10	share	share	NOUN
fbem-31083	383	11	capital	capital	NOUN
fbem-31083	383	12	growth	growth	NOUN
fbem-31083	383	13	did	do	AUX
fbem-31083	383	14	not	not	PART
fbem-31083	383	15	match	match	VERB
fbem-31083	383	16	this	this	DET
fbem-31083	383	17	increase	increase	NOUN
fbem-31083	383	18	,	,	PUNCT
fbem-31083	383	19	highlighting	highlight	VERB
fbem-31083	383	20	the	the	DET
fbem-31083	383	21	need	need	NOUN
fbem-31083	383	22	for	for	ADP
fbem-31083	383	23	additional	additional	ADJ
fbem-31083	383	24	funding	funding	NOUN
fbem-31083	383	25	sources	source	NOUN
fbem-31083	383	26	.	.	PUNCT
fbem-31083	384	1	to	to	PART
fbem-31083	384	2	address	address	VERB
fbem-31083	384	3	these	these	DET
fbem-31083	384	4	cash	cash	NOUN
fbem-31083	384	5	flow	flow	NOUN
fbem-31083	384	6	challenges	challenge	NOUN
fbem-31083	384	7	,	,	PUNCT
fbem-31083	384	8	the	the	DET
fbem-31083	384	9	cooperative	cooperative	NOUN
fbem-31083	384	10	should	should	AUX
fbem-31083	384	11	offer	offer	VERB
fbem-31083	384	12	savings	saving	NOUN
fbem-31083	384	13	and	and	CCONJ
fbem-31083	384	14	time	time	NOUN
fbem-31083	384	15	deposit	deposit	NOUN
fbem-31083	384	16	services	service	NOUN
fbem-31083	384	17	.	.	PUNCT
fbem-31083	385	1	as	as	ADP
fbem-31083	385	2	of	of	ADP
fbem-31083	385	3	2021	2021	NUM
fbem-31083	385	4	,	,	PUNCT
fbem-31083	385	5	the	the	DET
fbem-31083	385	6	cooperative	cooperative	NOUN
fbem-31083	385	7	did	do	AUX
fbem-31083	385	8	not	not	PART
fbem-31083	385	9	offer	offer	VERB
fbem-31083	385	10	savings	saving	NOUN
fbem-31083	385	11	deposit	deposit	NOUN
fbem-31083	385	12	options	option	NOUN
fbem-31083	385	13	,	,	PUNCT
fbem-31083	385	14	leaving	leave	VERB
fbem-31083	385	15	members	member	NOUN
fbem-31083	385	16	with	with	ADP
fbem-31083	385	17	no	no	DET
fbem-31083	385	18	alternative	alternative	NOUN
fbem-31083	385	19	but	but	SCONJ
fbem-31083	385	20	to	to	PART
fbem-31083	385	21	borrow	borrow	VERB
fbem-31083	385	22	for	for	ADP
fbem-31083	385	23	emergency	emergency	NOUN
fbem-31083	385	24	cash	cash	NOUN
fbem-31083	385	25	needs	need	NOUN
fbem-31083	385	26	.	.	PUNCT
fbem-31083	386	1	however	however	ADV
fbem-31083	386	2	,	,	PUNCT
fbem-31083	386	3	due	due	ADP
fbem-31083	386	4	to	to	ADP
fbem-31083	386	5	delayed	delay	VERB
fbem-31083	386	6	repayments	repayment	NOUN
fbem-31083	386	7	caused	cause	VERB
fbem-31083	386	8	by	by	ADP
fbem-31083	386	9	the	the	DET
fbem-31083	386	10	pandemic	pandemic	NOUN
fbem-31083	386	11	,	,	PUNCT
fbem-31083	386	12	the	the	DET
fbem-31083	386	13	cooperative	cooperative	NOUN
fbem-31083	386	14	faced	face	VERB
fbem-31083	386	15	a	a	DET
fbem-31083	386	16	cash	cash	NOUN
fbem-31083	386	17	shortage	shortage	NOUN
fbem-31083	386	18	.	.	PUNCT
fbem-31083	387	1	in	in	ADP
fbem-31083	387	2	2020	2020	NUM
fbem-31083	387	3	,	,	PUNCT
fbem-31083	387	4	the	the	DET
fbem-31083	387	5	cooperative	cooperative	NOUN
fbem-31083	387	6	resorted	resort	VERB
fbem-31083	387	7	to	to	ADP
fbem-31083	387	8	borrowing	borrow	VERB
fbem-31083	387	9	from	from	ADP
fbem-31083	387	10	external	external	ADJ
fbem-31083	387	11	financial	financial	ADJ
fbem-31083	387	12	institutions	institution	NOUN
fbem-31083	387	13	,	,	PUNCT
fbem-31083	387	14	which	which	PRON
fbem-31083	387	15	introduced	introduce	VERB
fbem-31083	387	16	additional	additional	ADJ
fbem-31083	387	17	financial	financial	ADJ
fbem-31083	387	18	leverage	leverage	NOUN
fbem-31083	387	19	and	and	CCONJ
fbem-31083	387	20	interest	interest	NOUN
fbem-31083	387	21	costs	cost	NOUN
fbem-31083	387	22	.	.	PUNCT
fbem-31083	388	1	by	by	ADP
fbem-31083	388	2	offering	offer	VERB
fbem-31083	388	3	savings	saving	NOUN
fbem-31083	388	4	and	and	CCONJ
fbem-31083	388	5	time	time	NOUN
fbem-31083	388	6	deposits	deposit	NOUN
fbem-31083	388	7	,	,	PUNCT
fbem-31083	388	8	the	the	DET
fbem-31083	388	9	cooperative	cooperative	NOUN
fbem-31083	388	10	can	can	AUX
fbem-31083	388	11	create	create	VERB
fbem-31083	388	12	a	a	DET
fbem-31083	388	13	more	more	ADV
fbem-31083	388	14	stable	stable	ADJ
fbem-31083	388	15	and	and	CCONJ
fbem-31083	388	16	flexible	flexible	ADJ
fbem-31083	388	17	source	source	NOUN
fbem-31083	388	18	of	of	ADP
fbem-31083	388	19	funding	funding	NOUN
fbem-31083	388	20	.	.	PUNCT
fbem-31083	389	1	members	member	NOUN
fbem-31083	389	2	would	would	AUX
fbem-31083	389	3	have	have	VERB
fbem-31083	389	4	the	the	DET
fbem-31083	389	5	ability	ability	NOUN
fbem-31083	389	6	to	to	PART
fbem-31083	389	7	save	save	VERB
fbem-31083	389	8	and	and	CCONJ
fbem-31083	389	9	access	access	VERB
fbem-31083	389	10	emergency	emergency	NOUN
fbem-31083	389	11	funds	fund	NOUN
fbem-31083	389	12	,	,	PUNCT
fbem-31083	389	13	reducing	reduce	VERB
fbem-31083	389	14	the	the	DET
fbem-31083	389	15	dependency	dependency	NOUN
fbem-31083	389	16	on	on	ADP
fbem-31083	389	17	loans	loan	NOUN
fbem-31083	389	18	.	.	PUNCT
fbem-31083	390	1	time	time	NOUN
fbem-31083	390	2	deposits	deposit	NOUN
fbem-31083	390	3	,	,	PUNCT
fbem-31083	390	4	in	in	ADP
fbem-31083	390	5	particular	particular	ADJ
fbem-31083	390	6	,	,	PUNCT
fbem-31083	390	7	could	could	AUX
fbem-31083	390	8	be	be	AUX
fbem-31083	390	9	a	a	DET
fbem-31083	390	10	valuable	valuable	ADJ
fbem-31083	390	11	source	source	NOUN
fbem-31083	390	12	of	of	ADP
fbem-31083	390	13	funds	fund	NOUN
fbem-31083	390	14	for	for	ADP
fbem-31083	390	15	the	the	DET
fbem-31083	390	16	cooperative	cooperative	ADJ
fbem-31083	390	17	while	while	SCONJ
fbem-31083	390	18	also	also	ADV
fbem-31083	390	19	offering	offer	VERB
fbem-31083	390	20	members	member	NOUN
fbem-31083	390	21	a	a	DET
fbem-31083	390	22	solid	solid	ADJ
fbem-31083	390	23	investment	investment	NOUN
fbem-31083	390	24	option	option	NOUN
fbem-31083	390	25	.	.	PUNCT
fbem-31083	391	1	6.3.4	6.3.4	X
fbem-31083	391	2	.	.	PUNCT
fbem-31083	392	1	promoting	promote	VERB
fbem-31083	392	2	time	time	NOUN
fbem-31083	392	3	deposits	deposit	NOUN
fbem-31083	392	4	the	the	DET
fbem-31083	392	5	cooperative	cooperative	NOUN
fbem-31083	392	6	has	have	AUX
fbem-31083	392	7	already	already	ADV
fbem-31083	392	8	begun	begin	VERB
fbem-31083	392	9	offering	offer	VERB
fbem-31083	392	10	time	time	NOUN
fbem-31083	392	11	deposits	deposit	NOUN
fbem-31083	392	12	to	to	PART
fbem-31083	392	13	enhance	enhance	VERB
fbem-31083	392	14	cash	cash	NOUN
fbem-31083	392	15	flow	flow	NOUN
fbem-31083	392	16	,	,	PUNCT
fbem-31083	392	17	but	but	CCONJ
fbem-31083	392	18	further	further	ADJ
fbem-31083	392	19	marketing	marketing	NOUN
fbem-31083	392	20	efforts	effort	NOUN
fbem-31083	392	21	are	be	AUX
fbem-31083	392	22	needed	need	VERB
fbem-31083	392	23	to	to	PART
fbem-31083	392	24	increase	increase	VERB
fbem-31083	392	25	awareness	awareness	NOUN
fbem-31083	392	26	among	among	ADP
fbem-31083	392	27	members	member	NOUN
fbem-31083	392	28	.	.	PUNCT
fbem-31083	393	1	while	while	SCONJ
fbem-31083	393	2	feedback	feedback	NOUN
fbem-31083	393	3	has	have	AUX
fbem-31083	393	4	been	be	AUX
fbem-31083	393	5	positive	positive	ADJ
fbem-31083	393	6	,	,	PUNCT
fbem-31083	393	7	many	many	ADJ
fbem-31083	393	8	members	member	NOUN
fbem-31083	393	9	are	be	AUX
fbem-31083	393	10	still	still	ADV
fbem-31083	393	11	unaware	unaware	ADJ
fbem-31083	393	12	of	of	ADP
fbem-31083	393	13	this	this	DET
fbem-31083	393	14	product	product	NOUN
fbem-31083	393	15	.	.	PUNCT
fbem-31083	394	1	intensifying	intensify	VERB
fbem-31083	394	2	the	the	DET
fbem-31083	394	3	marketing	marketing	NOUN
fbem-31083	394	4	campaign	campaign	NOUN
fbem-31083	394	5	will	will	AUX
fbem-31083	394	6	help	help	VERB
fbem-31083	394	7	expand	expand	VERB
fbem-31083	394	8	the	the	DET
fbem-31083	394	9	member	member	NOUN
fbem-31083	394	10	base	base	NOUN
fbem-31083	394	11	for	for	ADP
fbem-31083	394	12	time	time	NOUN
fbem-31083	394	13	deposits	deposit	NOUN
fbem-31083	394	14	,	,	PUNCT
fbem-31083	394	15	making	make	VERB
fbem-31083	394	16	it	it	PRON
fbem-31083	394	17	a	a	DET
fbem-31083	394	18	more	more	ADV
fbem-31083	394	19	reliable	reliable	ADJ
fbem-31083	394	20	funding	funding	NOUN
fbem-31083	394	21	source	source	NOUN
fbem-31083	394	22	for	for	ADP
fbem-31083	394	23	the	the	DET
fbem-31083	394	24	cooperative	cooperative	NOUN
fbem-31083	394	25	and	and	CCONJ
fbem-31083	394	26	providing	provide	VERB
fbem-31083	394	27	a	a	DET
fbem-31083	394	28	beneficial	beneficial	ADJ
fbem-31083	394	29	investment	investment	NOUN
fbem-31083	394	30	option	option	NOUN
fbem-31083	394	31	for	for	ADP
fbem-31083	394	32	members	member	NOUN
fbem-31083	394	33	.	.	PUNCT
fbem-31083	395	1	6.4	6.4	NUM
fbem-31083	395	2	.	.	PUNCT
fbem-31083	396	1	risk	risk	NOUN
fbem-31083	396	2	treatment	treatment	NOUN
fbem-31083	396	3	strategy	strategy	NOUN
fbem-31083	396	4	to	to	PART
fbem-31083	396	5	address	address	VERB
fbem-31083	396	6	the	the	DET
fbem-31083	396	7	risks	risk	NOUN
fbem-31083	396	8	under	under	ADP
fbem-31083	396	9	critical	critical	ADJ
fbem-31083	396	10	risk	risk	NOUN
fbem-31083	396	11	zone	zone	NOUN
fbem-31083	396	12	risk	risk	NOUN
fbem-31083	396	13	mitigation	mitigation	NOUN
fbem-31083	396	14	strategies	strategy	NOUN
fbem-31083	396	15	to	to	PART
fbem-31083	396	16	address	address	VERB
fbem-31083	396	17	the	the	DET
fbem-31083	396	18	challenge	challenge	NOUN
fbem-31083	396	19	of	of	ADP
fbem-31083	396	20	nonperforming	nonperforme	VERB
fbem-31083	396	21	assets	asset	NOUN
fbem-31083	396	22	(	(	PUNCT
fbem-31083	396	23	npas	npas	PROPN
fbem-31083	396	24	)	)	PUNCT
fbem-31083	396	25	should	should	AUX
fbem-31083	396	26	focus	focus	VERB
fbem-31083	396	27	on	on	ADP
fbem-31083	396	28	completing	complete	VERB
fbem-31083	396	29	the	the	DET
fbem-31083	396	30	cooperative	cooperative	ADJ
fbem-31083	396	31	building	building	NOUN
fbem-31083	396	32	while	while	SCONJ
fbem-31083	396	33	aligning	align	VERB
fbem-31083	396	34	it	it	PRON
fbem-31083	396	35	with	with	ADP
fbem-31083	396	36	market	market	NOUN
fbem-31083	396	37	demand	demand	NOUN
fbem-31083	396	38	through	through	ADP
fbem-31083	396	39	a	a	DET
fbem-31083	396	40	comprehensive	comprehensive	ADJ
fbem-31083	396	41	feasibility	feasibility	NOUN
fbem-31083	396	42	study	study	NOUN
fbem-31083	396	43	and	and	CCONJ
fbem-31083	396	44	optimizing	optimize	VERB
fbem-31083	396	45	asset	asset	NOUN
fbem-31083	396	46	utilization	utilization	NOUN
fbem-31083	396	47	.	.	PUNCT
fbem-31083	397	1	the	the	DET
fbem-31083	397	2	probability	probability	NOUN
fbem-31083	397	3	of	of	ADP
fbem-31083	397	4	increased	increase	VERB
fbem-31083	397	5	non	non	ADJ
fbem-31083	397	6	-	-	ADJ
fbem-31083	397	7	performing	perform	VERB
fbem-31083	397	8	assets	asset	NOUN
fbem-31083	397	9	is	be	AUX
fbem-31083	397	10	quite	quite	ADV
fbem-31083	397	11	high	high	ADJ
fbem-31083	397	12	,	,	PUNCT
fbem-31083	397	13	as	as	SCONJ
fbem-31083	397	14	a	a	DET
fbem-31083	397	15	significant	significant	ADJ
fbem-31083	397	16	portion	portion	NOUN
fbem-31083	397	17	of	of	ADP
fbem-31083	397	18	the	the	DET
fbem-31083	397	19	86	86	NUM
fbem-31083	397	20	cooperative	cooperative	NOUN
fbem-31083	397	21	's	's	PART
fbem-31083	397	22	funds	fund	NOUN
fbem-31083	397	23	will	will	AUX
fbem-31083	397	24	be	be	AUX
fbem-31083	397	25	allocated	allocate	VERB
fbem-31083	397	26	to	to	ADP
fbem-31083	397	27	completing	complete	VERB
fbem-31083	397	28	the	the	DET
fbem-31083	397	29	corporate	corporate	ADJ
fbem-31083	397	30	building	building	NOUN
fbem-31083	397	31	.	.	PUNCT
fbem-31083	398	1	therefore	therefore	ADV
fbem-31083	398	2	,	,	PUNCT
fbem-31083	398	3	the	the	DET
fbem-31083	398	4	board	board	NOUN
fbem-31083	398	5	must	must	AUX
fbem-31083	398	6	strategically	strategically	ADV
fbem-31083	398	7	design	design	VERB
fbem-31083	398	8	the	the	DET
fbem-31083	398	9	building	building	NOUN
fbem-31083	398	10	’s	’s	PART
fbem-31083	398	11	utilization	utilization	NOUN
fbem-31083	398	12	to	to	PART
fbem-31083	398	13	transform	transform	VERB
fbem-31083	398	14	it	it	PRON
fbem-31083	398	15	into	into	ADP
fbem-31083	398	16	a	a	DET
fbem-31083	398	17	commercial	commercial	ADJ
fbem-31083	398	18	space	space	NOUN
fbem-31083	398	19	that	that	PRON
fbem-31083	398	20	reflects	reflect	VERB
fbem-31083	398	21	the	the	DET
fbem-31083	398	22	market	market	NOUN
fbem-31083	398	23	demand	demand	NOUN
fbem-31083	398	24	identified	identify	VERB
fbem-31083	398	25	through	through	ADP
fbem-31083	398	26	the	the	DET
fbem-31083	398	27	feasibility	feasibility	NOUN
fbem-31083	398	28	study	study	NOUN
fbem-31083	398	29	.	.	PUNCT
fbem-31083	399	1	since	since	SCONJ
fbem-31083	399	2	its	its	PRON
fbem-31083	399	3	inception	inception	NOUN
fbem-31083	399	4	,	,	PUNCT
fbem-31083	399	5	the	the	DET
fbem-31083	399	6	cooperative	cooperative	NOUN
fbem-31083	399	7	has	have	AUX
fbem-31083	399	8	never	never	ADV
fbem-31083	399	9	owned	own	VERB
fbem-31083	399	10	its	its	PRON
fbem-31083	399	11	building	building	NOUN
fbem-31083	399	12	and	and	CCONJ
fbem-31083	399	13	has	have	AUX
fbem-31083	399	14	been	be	AUX
fbem-31083	399	15	renting	rent	VERB
fbem-31083	399	16	office	office	NOUN
fbem-31083	399	17	space	space	NOUN
fbem-31083	399	18	.	.	PUNCT
fbem-31083	400	1	as	as	SCONJ
fbem-31083	400	2	the	the	DET
fbem-31083	400	3	cooperative	cooperative	NOUN
fbem-31083	400	4	has	have	AUX
fbem-31083	400	5	grown	grow	VERB
fbem-31083	400	6	over	over	ADP
fbem-31083	400	7	the	the	DET
fbem-31083	400	8	years	year	NOUN
fbem-31083	400	9	,	,	PUNCT
fbem-31083	400	10	expanding	expand	VERB
fbem-31083	400	11	its	its	PRON
fbem-31083	400	12	products	product	NOUN
fbem-31083	400	13	and	and	CCONJ
fbem-31083	400	14	services	service	NOUN
fbem-31083	400	15	,	,	PUNCT
fbem-31083	400	16	membership	membership	NOUN
fbem-31083	400	17	,	,	PUNCT
fbem-31083	400	18	and	and	CCONJ
fbem-31083	400	19	workforce	workforce	PROPN
fbem-31083	400	20	,	,	PUNCT
fbem-31083	400	21	the	the	DET
fbem-31083	400	22	need	need	NOUN
fbem-31083	400	23	for	for	ADP
fbem-31083	400	24	a	a	DET
fbem-31083	400	25	larger	large	ADJ
fbem-31083	400	26	space	space	NOUN
fbem-31083	400	27	has	have	AUX
fbem-31083	400	28	become	become	VERB
fbem-31083	400	29	evident	evident	ADJ
fbem-31083	400	30	.	.	PUNCT
fbem-31083	401	1	the	the	DET
fbem-31083	401	2	new	new	ADJ
fbem-31083	401	3	building	building	NOUN
fbem-31083	401	4	will	will	AUX
fbem-31083	401	5	provide	provide	VERB
fbem-31083	401	6	the	the	DET
fbem-31083	401	7	cooperative	cooperative	NOUN
fbem-31083	401	8	with	with	ADP
fbem-31083	401	9	the	the	DET
fbem-31083	401	10	capacity	capacity	NOUN
fbem-31083	401	11	to	to	PART
fbem-31083	401	12	accommodate	accommodate	VERB
fbem-31083	401	13	more	more	ADJ
fbem-31083	401	14	members	member	NOUN
fbem-31083	401	15	and	and	CCONJ
fbem-31083	401	16	clients	client	NOUN
fbem-31083	401	17	.	.	PUNCT
fbem-31083	402	1	additionally	additionally	ADV
fbem-31083	402	2	,	,	PUNCT
fbem-31083	402	3	the	the	DET
fbem-31083	402	4	building	building	NOUN
fbem-31083	402	5	is	be	AUX
fbem-31083	402	6	designed	design	VERB
fbem-31083	402	7	to	to	PART
fbem-31083	402	8	function	function	VERB
fbem-31083	402	9	as	as	ADP
fbem-31083	402	10	a	a	DET
fbem-31083	402	11	lodging	lodging	NOUN
fbem-31083	402	12	facility	facility	NOUN
fbem-31083	402	13	,	,	PUNCT
fbem-31083	402	14	capitalizing	capitalize	VERB
fbem-31083	402	15	on	on	ADP
fbem-31083	402	16	sagada	sagada	PROPN
fbem-31083	402	17	’s	’s	PART
fbem-31083	402	18	status	status	NOUN
fbem-31083	402	19	as	as	ADP
fbem-31083	402	20	a	a	DET
fbem-31083	402	21	popular	popular	ADJ
fbem-31083	402	22	tourist	tourist	NOUN
fbem-31083	402	23	destination	destination	NOUN
fbem-31083	402	24	.	.	PUNCT
fbem-31083	403	1	initially	initially	ADV
fbem-31083	403	2	,	,	PUNCT
fbem-31083	403	3	the	the	DET
fbem-31083	403	4	plans	plan	NOUN
fbem-31083	403	5	for	for	ADP
fbem-31083	403	6	the	the	DET
fbem-31083	403	7	building	building	NOUN
fbem-31083	403	8	were	be	AUX
fbem-31083	403	9	promising	promise	VERB
fbem-31083	403	10	in	in	ADP
fbem-31083	403	11	terms	term	NOUN
fbem-31083	403	12	of	of	ADP
fbem-31083	403	13	functionality	functionality	NOUN
fbem-31083	403	14	and	and	CCONJ
fbem-31083	403	15	revenue	revenue	NOUN
fbem-31083	403	16	generation	generation	NOUN
fbem-31083	403	17	potential	potential	NOUN
fbem-31083	403	18	.	.	PUNCT
fbem-31083	404	1	however	however	ADV
fbem-31083	404	2	,	,	PUNCT
fbem-31083	404	3	the	the	DET
fbem-31083	404	4	covid-19	covid-19	PROPN
fbem-31083	404	5	pandemic	pandemic	NOUN
fbem-31083	404	6	severely	severely	ADV
fbem-31083	404	7	impacted	impact	VERB
fbem-31083	404	8	the	the	DET
fbem-31083	404	9	tourism	tourism	NOUN
fbem-31083	404	10	and	and	CCONJ
fbem-31083	404	11	hospitality	hospitality	NOUN
fbem-31083	404	12	sectors	sector	NOUN
fbem-31083	404	13	,	,	PUNCT
fbem-31083	404	14	including	include	VERB
fbem-31083	404	15	in	in	ADP
fbem-31083	404	16	sagada	sagada	PROPN
fbem-31083	404	17	,	,	PUNCT
fbem-31083	404	18	which	which	PRON
fbem-31083	404	19	has	have	AUX
fbem-31083	404	20	affected	affect	VERB
fbem-31083	404	21	the	the	DET
fbem-31083	404	22	cooperative	cooperative	NOUN
fbem-31083	404	23	’s	’s	PART
fbem-31083	404	24	original	original	ADJ
fbem-31083	404	25	plans	plan	NOUN
fbem-31083	404	26	for	for	ADP
fbem-31083	404	27	the	the	DET
fbem-31083	404	28	building	building	NOUN
fbem-31083	404	29	.	.	PUNCT
fbem-31083	405	1	as	as	ADP
fbem-31083	405	2	a	a	DET
fbem-31083	405	3	result	result	NOUN
fbem-31083	405	4	,	,	PUNCT
fbem-31083	405	5	the	the	DET
fbem-31083	405	6	current	current	ADJ
fbem-31083	405	7	investment	investment	NOUN
fbem-31083	405	8	in	in	ADP
fbem-31083	405	9	the	the	DET
fbem-31083	405	10	construction	construction	NOUN
fbem-31083	405	11	of	of	ADP
fbem-31083	405	12	the	the	DET
fbem-31083	405	13	building	building	NOUN
fbem-31083	405	14	has	have	AUX
fbem-31083	405	15	not	not	PART
fbem-31083	405	16	yet	yet	ADV
fbem-31083	405	17	generated	generate	VERB
fbem-31083	405	18	the	the	DET
fbem-31083	405	19	expected	expect	VERB
fbem-31083	405	20	returns	return	NOUN
fbem-31083	405	21	and	and	CCONJ
fbem-31083	405	22	may	may	AUX
fbem-31083	405	23	face	face	VERB
fbem-31083	405	24	challenges	challenge	NOUN
fbem-31083	405	25	in	in	ADP
fbem-31083	405	26	doing	do	VERB
fbem-31083	405	27	so	so	ADV
fbem-31083	405	28	,	,	PUNCT
fbem-31083	405	29	even	even	ADV
fbem-31083	405	30	after	after	ADP
fbem-31083	405	31	its	its	PRON
fbem-31083	405	32	completion	completion	NOUN
fbem-31083	405	33	.	.	PUNCT
fbem-31083	406	1	to	to	PART
fbem-31083	406	2	mitigate	mitigate	VERB
fbem-31083	406	3	this	this	DET
fbem-31083	406	4	risk	risk	NOUN
fbem-31083	406	5	,	,	PUNCT
fbem-31083	406	6	the	the	DET
fbem-31083	406	7	board	board	NOUN
fbem-31083	406	8	should	should	AUX
fbem-31083	406	9	conduct	conduct	VERB
fbem-31083	406	10	a	a	DET
fbem-31083	406	11	thorough	thorough	ADJ
fbem-31083	406	12	feasibility	feasibility	NOUN
fbem-31083	406	13	study	study	NOUN
fbem-31083	406	14	to	to	PART
fbem-31083	406	15	determine	determine	VERB
fbem-31083	406	16	viable	viable	ADJ
fbem-31083	406	17	alternative	alternative	NOUN
fbem-31083	406	18	uses	use	NOUN
fbem-31083	406	19	for	for	ADP
fbem-31083	406	20	the	the	DET
fbem-31083	406	21	building	building	NOUN
fbem-31083	406	22	.	.	PUNCT
fbem-31083	407	1	this	this	DET
fbem-31083	407	2	study	study	NOUN
fbem-31083	407	3	should	should	AUX
fbem-31083	407	4	also	also	ADV
fbem-31083	407	5	explore	explore	VERB
fbem-31083	407	6	additional	additional	ADJ
fbem-31083	407	7	business	business	NOUN
fbem-31083	407	8	ventures	venture	NOUN
fbem-31083	407	9	the	the	DET
fbem-31083	407	10	cooperative	cooperative	NOUN
fbem-31083	407	11	could	could	AUX
fbem-31083	407	12	pursue	pursue	VERB
fbem-31083	407	13	with	with	ADP
fbem-31083	407	14	the	the	DET
fbem-31083	407	15	new	new	ADJ
fbem-31083	407	16	property	property	NOUN
fbem-31083	407	17	once	once	ADV
fbem-31083	407	18	completed	complete	VERB
fbem-31083	407	19	.	.	PUNCT
fbem-31083	408	1	by	by	ADP
fbem-31083	408	2	carefully	carefully	ADV
fbem-31083	408	3	reassessing	reassess	VERB
fbem-31083	408	4	and	and	CCONJ
fbem-31083	408	5	realigning	realign	VERB
fbem-31083	408	6	the	the	DET
fbem-31083	408	7	building	building	NOUN
fbem-31083	408	8	’s	’s	PART
fbem-31083	408	9	utilization	utilization	NOUN
fbem-31083	408	10	,	,	PUNCT
fbem-31083	408	11	the	the	DET
fbem-31083	408	12	cooperative	cooperative	NOUN
fbem-31083	408	13	can	can	AUX
fbem-31083	408	14	maximize	maximize	VERB
fbem-31083	408	15	its	its	PRON
fbem-31083	408	16	investment	investment	NOUN
fbem-31083	408	17	and	and	CCONJ
fbem-31083	408	18	reduce	reduce	VERB
fbem-31083	408	19	the	the	DET
fbem-31083	408	20	impact	impact	NOUN
fbem-31083	408	21	of	of	ADP
fbem-31083	408	22	non	non	ADJ
fbem-31083	408	23	-	-	ADJ
fbem-31083	408	24	performing	perform	VERB
fbem-31083	408	25	assets	asset	NOUN
fbem-31083	408	26	.	.	PUNCT
fbem-31083	409	1	6.5	6.5	NUM
fbem-31083	409	2	.	.	PUNCT
fbem-31083	410	1	risk	risk	NOUN
fbem-31083	410	2	treatment	treatment	NOUN
fbem-31083	410	3	strategy	strategy	NOUN
fbem-31083	410	4	to	to	PART
fbem-31083	410	5	address	address	VERB
fbem-31083	410	6	the	the	DET
fbem-31083	410	7	risks	risk	NOUN
fbem-31083	410	8	under	under	ADP
fbem-31083	410	9	acceptable	acceptable	ADJ
fbem-31083	410	10	risk	risk	NOUN
fbem-31083	410	11	zone	zone	NOUN
fbem-31083	410	12	lastly	lastly	ADV
fbem-31083	410	13	,	,	PUNCT
fbem-31083	410	14	the	the	DET
fbem-31083	410	15	risk	risk	NOUN
fbem-31083	410	16	allowance	allowance	NOUN
fbem-31083	410	17	strategy	strategy	NOUN
fbem-31083	410	18	for	for	ADP
fbem-31083	410	19	addressing	address	VERB
fbem-31083	410	20	the	the	DET
fbem-31083	410	21	risk	risk	NOUN
fbem-31083	410	22	of	of	ADP
fbem-31083	410	23	declining	decline	VERB
fbem-31083	410	24	revenue	revenue	NOUN
fbem-31083	410	25	should	should	AUX
fbem-31083	410	26	focus	focus	VERB
fbem-31083	410	27	on	on	ADP
fbem-31083	410	28	diversifying	diversify	VERB
fbem-31083	410	29	income	income	NOUN
fbem-31083	410	30	streams	stream	NOUN
fbem-31083	410	31	,	,	PUNCT
fbem-31083	410	32	enhancing	enhance	VERB
fbem-31083	410	33	current	current	ADJ
fbem-31083	410	34	services	service	NOUN
fbem-31083	410	35	,	,	PUNCT
fbem-31083	410	36	and	and	CCONJ
fbem-31083	410	37	reassessing	reassess	VERB
fbem-31083	410	38	loan	loan	NOUN
fbem-31083	410	39	policies	policy	NOUN
fbem-31083	410	40	to	to	PART
fbem-31083	410	41	improve	improve	VERB
fbem-31083	410	42	interest	interest	NOUN
fbem-31083	410	43	income	income	NOUN
fbem-31083	410	44	while	while	SCONJ
fbem-31083	410	45	minimizing	minimize	VERB
fbem-31083	410	46	the	the	DET
fbem-31083	410	47	impact	impact	NOUN
fbem-31083	410	48	of	of	ADP
fbem-31083	410	49	loan	loan	NOUN
fbem-31083	410	50	restructuring	restructuring	NOUN
fbem-31083	410	51	.	.	PUNCT
fbem-31083	411	1	while	while	SCONJ
fbem-31083	411	2	the	the	DET
fbem-31083	411	3	initial	initial	ADJ
fbem-31083	411	4	assessment	assessment	NOUN
fbem-31083	411	5	suggested	suggest	VERB
fbem-31083	411	6	that	that	SCONJ
fbem-31083	411	7	the	the	DET
fbem-31083	411	8	potential	potential	ADJ
fbem-31083	411	9	impact	impact	NOUN
fbem-31083	411	10	of	of	ADP
fbem-31083	411	11	reduced	reduced	ADJ
fbem-31083	411	12	revenue	revenue	NOUN
fbem-31083	411	13	would	would	AUX
fbem-31083	411	14	be	be	AUX
fbem-31083	411	15	minimal	minimal	ADJ
fbem-31083	411	16	,	,	PUNCT
fbem-31083	411	17	it	it	PRON
fbem-31083	411	18	remains	remain	VERB
fbem-31083	411	19	crucial	crucial	ADJ
fbem-31083	411	20	to	to	PART
fbem-31083	411	21	actively	actively	ADV
fbem-31083	411	22	manage	manage	VERB
fbem-31083	411	23	this	this	DET
fbem-31083	411	24	risk	risk	NOUN
fbem-31083	411	25	.	.	PUNCT
fbem-31083	412	1	to	to	PART
fbem-31083	412	2	mitigate	mitigate	VERB
fbem-31083	412	3	the	the	DET
fbem-31083	412	4	effects	effect	NOUN
fbem-31083	412	5	,	,	PUNCT
fbem-31083	412	6	the	the	DET
fbem-31083	412	7	board	board	NOUN
fbem-31083	412	8	should	should	AUX
fbem-31083	412	9	carefully	carefully	ADV
fbem-31083	412	10	review	review	VERB
fbem-31083	412	11	and	and	CCONJ
fbem-31083	412	12	adjust	adjust	VERB
fbem-31083	412	13	the	the	DET
fbem-31083	412	14	cooperative	cooperative	NOUN
fbem-31083	412	15	's	's	PART
fbem-31083	412	16	loan	loan	NOUN
fbem-31083	412	17	policies	policy	NOUN
fbem-31083	412	18	,	,	PUNCT
fbem-31083	412	19	setting	set	VERB
fbem-31083	412	20	a	a	DET
fbem-31083	412	21	cap	cap	NOUN
fbem-31083	412	22	on	on	ADP
fbem-31083	412	23	the	the	DET
fbem-31083	412	24	number	number	NOUN
fbem-31083	412	25	of	of	ADP
fbem-31083	412	26	allowed	allow	VERB
fbem-31083	412	27	loan	loan	NOUN
fbem-31083	412	28	restructurings	restructuring	NOUN
fbem-31083	412	29	before	before	ADP
fbem-31083	412	30	exploring	explore	VERB
fbem-31083	412	31	other	other	ADJ
fbem-31083	412	32	collection	collection	NOUN
fbem-31083	412	33	methods	method	NOUN
fbem-31083	412	34	,	,	PUNCT
fbem-31083	412	35	such	such	ADJ
fbem-31083	412	36	as	as	ADP
fbem-31083	412	37	utilizing	utilize	VERB
fbem-31083	412	38	the	the	DET
fbem-31083	412	39	amount	amount	NOUN
fbem-31083	412	40	pledged	pledge	VERB
fbem-31083	412	41	by	by	ADP
fbem-31083	412	42	co	co	NOUN
fbem-31083	412	43	-	-	NOUN
fbem-31083	412	44	makers	maker	NOUN
fbem-31083	412	45	or	or	CCONJ
fbem-31083	412	46	the	the	DET
fbem-31083	412	47	total	total	ADJ
fbem-31083	412	48	equity	equity	NOUN
fbem-31083	412	49	pledged	pledge	VERB
fbem-31083	412	50	by	by	ADP
fbem-31083	412	51	member	member	NOUN
fbem-31083	412	52	-	-	PUNCT
fbem-31083	412	53	borrowers	borrower	NOUN
fbem-31083	412	54	as	as	ADP
fbem-31083	412	55	loan	loan	NOUN
fbem-31083	412	56	security	security	NOUN
fbem-31083	412	57	.	.	PUNCT
fbem-31083	413	1	this	this	PRON
fbem-31083	413	2	would	would	AUX
fbem-31083	413	3	strengthen	strengthen	VERB
fbem-31083	413	4	the	the	DET
fbem-31083	413	5	loan	loan	NOUN
fbem-31083	413	6	receivables	receivables	NOUN
fbem-31083	413	7	portfolio	portfolio	NOUN
fbem-31083	413	8	,	,	PUNCT
fbem-31083	413	9	allowing	allow	VERB
fbem-31083	413	10	the	the	DET
fbem-31083	413	11	cooperative	cooperative	NOUN
fbem-31083	413	12	to	to	ADP
fbem-31083	413	13	better	well	ADJ
fbem-31083	413	14	leverage	leverage	NOUN
fbem-31083	413	15	funds	fund	NOUN
fbem-31083	413	16	from	from	ADP
fbem-31083	413	17	collections	collection	NOUN
fbem-31083	413	18	to	to	PART
fbem-31083	413	19	generate	generate	VERB
fbem-31083	413	20	additional	additional	ADJ
fbem-31083	413	21	revenue	revenue	NOUN
fbem-31083	413	22	.	.	PUNCT
fbem-31083	414	1	another	another	DET
fbem-31083	414	2	source	source	NOUN
fbem-31083	414	3	of	of	ADP
fbem-31083	414	4	reduced	reduce	VERB
fbem-31083	414	5	revenue	revenue	NOUN
fbem-31083	414	6	stems	stem	VERB
fbem-31083	414	7	from	from	ADP
fbem-31083	414	8	other	other	ADJ
fbem-31083	414	9	income	income	NOUN
fbem-31083	414	10	.	.	PUNCT
fbem-31083	415	1	evaluating	evaluate	VERB
fbem-31083	415	2	the	the	DET
fbem-31083	415	3	competitiveness	competitiveness	NOUN
fbem-31083	415	4	of	of	ADP
fbem-31083	415	5	the	the	DET
fbem-31083	415	6	cooperative	cooperative	NOUN
fbem-31083	415	7	's	's	PART
fbem-31083	415	8	products	product	NOUN
fbem-31083	415	9	and	and	CCONJ
fbem-31083	415	10	services	service	NOUN
fbem-31083	415	11	in	in	ADP
fbem-31083	415	12	the	the	DET
fbem-31083	415	13	market	market	NOUN
fbem-31083	415	14	could	could	AUX
fbem-31083	415	15	significantly	significantly	ADV
fbem-31083	415	16	improve	improve	VERB
fbem-31083	415	17	its	its	PRON
fbem-31083	415	18	revenue	revenue	NOUN
fbem-31083	415	19	-	-	PUNCT
fbem-31083	415	20	generating	generate	VERB
fbem-31083	415	21	potential	potential	NOUN
fbem-31083	415	22	.	.	PUNCT
fbem-31083	416	1	by	by	ADP
fbem-31083	416	2	identifying	identify	VERB
fbem-31083	416	3	gaps	gap	NOUN
fbem-31083	416	4	,	,	PUNCT
fbem-31083	416	5	optimizing	optimize	VERB
fbem-31083	416	6	offerings	offering	NOUN
fbem-31083	416	7	,	,	PUNCT
fbem-31083	416	8	and	and	CCONJ
fbem-31083	416	9	aligning	align	VERB
fbem-31083	416	10	with	with	ADP
fbem-31083	416	11	current	current	ADJ
fbem-31083	416	12	market	market	NOUN
fbem-31083	416	13	demands	demand	NOUN
fbem-31083	416	14	,	,	PUNCT
fbem-31083	416	15	the	the	DET
fbem-31083	416	16	cooperative	cooperative	NOUN
fbem-31083	416	17	can	can	AUX
fbem-31083	416	18	enhance	enhance	VERB
fbem-31083	416	19	its	its	PRON
fbem-31083	416	20	value	value	NOUN
fbem-31083	416	21	proposition	proposition	NOUN
fbem-31083	416	22	,	,	PUNCT
fbem-31083	416	23	attract	attract	VERB
fbem-31083	416	24	more	more	ADJ
fbem-31083	416	25	customers	customer	NOUN
fbem-31083	416	26	,	,	PUNCT
fbem-31083	416	27	and	and	CCONJ
fbem-31083	416	28	increase	increase	VERB
fbem-31083	416	29	overall	overall	ADJ
fbem-31083	416	30	profitability	profitability	NOUN
fbem-31083	416	31	.	.	PUNCT
fbem-31083	417	1	7	7	X
fbem-31083	417	2	.	.	X
fbem-31083	417	3	conclusion	conclusion	NOUN
fbem-31083	417	4	the	the	DET
fbem-31083	417	5	primary	primary	ADJ
fbem-31083	417	6	risks	risk	NOUN
fbem-31083	417	7	for	for	ADP
fbem-31083	417	8	the	the	DET
fbem-31083	417	9	large	large	ADJ
fbem-31083	417	10	multi	multi	ADJ
fbem-31083	417	11	-	-	ADJ
fbem-31083	417	12	purpose	purpose	ADJ
fbem-31083	417	13	cooperative	cooperative	ADJ
fbem-31083	417	14	stem	stem	NOUN
fbem-31083	417	15	from	from	ADP
fbem-31083	417	16	loan	loan	NOUN
fbem-31083	417	17	receivables	receivables	NOUN
fbem-31083	417	18	collectability	collectability	NOUN
fbem-31083	417	19	,	,	PUNCT
fbem-31083	417	20	capital	capital	NOUN
fbem-31083	417	21	structure	structure	NOUN
fbem-31083	417	22	,	,	PUNCT
fbem-31083	417	23	and	and	CCONJ
fbem-31083	417	24	non	non	ADJ
fbem-31083	417	25	-	-	ADJ
fbem-31083	417	26	earning	earn	VERB
fbem-31083	417	27	fixed	fix	VERB
fbem-31083	417	28	assets	asset	NOUN
fbem-31083	417	29	,	,	PUNCT
fbem-31083	417	30	which	which	PRON
fbem-31083	417	31	hinder	hinder	VERB
fbem-31083	417	32	revenue	revenue	NOUN
fbem-31083	417	33	generation	generation	NOUN
fbem-31083	417	34	and	and	CCONJ
fbem-31083	417	35	cash	cash	NOUN
fbem-31083	417	36	flow	flow	NOUN
fbem-31083	417	37	management	management	NOUN
fbem-31083	417	38	.	.	PUNCT
fbem-31083	418	1	these	these	DET
fbem-31083	418	2	risks	risk	NOUN
fbem-31083	418	3	fall	fall	VERB
fbem-31083	418	4	under	under	ADP
fbem-31083	418	5	financial	financial	ADJ
fbem-31083	418	6	and	and	CCONJ
fbem-31083	418	7	credit	credit	NOUN
fbem-31083	418	8	categories	category	NOUN
fbem-31083	418	9	,	,	PUNCT
fbem-31083	418	10	significantly	significantly	ADV
fbem-31083	418	11	impacting	impact	VERB
fbem-31083	418	12	the	the	DET
fbem-31083	418	13	cooperative	cooperative	NOUN
fbem-31083	418	14	's	's	PART
fbem-31083	418	15	financial	financial	ADJ
fbem-31083	418	16	health	health	NOUN
fbem-31083	418	17	and	and	CCONJ
fbem-31083	418	18	stability	stability	NOUN
fbem-31083	418	19	.	.	PUNCT
fbem-31083	419	1	finally	finally	ADV
fbem-31083	419	2	,	,	PUNCT
fbem-31083	419	3	the	the	DET
fbem-31083	419	4	proposed	propose	VERB
fbem-31083	419	5	mitigation	mitigation	NOUN
fbem-31083	419	6	strategies	strategy	NOUN
fbem-31083	419	7	include	include	VERB
fbem-31083	419	8	targeted	target	VERB
fbem-31083	419	9	actions	action	NOUN
fbem-31083	419	10	to	to	PART
fbem-31083	419	11	address	address	VERB
fbem-31083	419	12	these	these	DET
fbem-31083	419	13	risks	risk	NOUN
fbem-31083	419	14	and	and	CCONJ
fbem-31083	419	15	improve	improve	VERB
fbem-31083	419	16	overall	overall	ADJ
fbem-31083	419	17	risk	risk	NOUN
fbem-31083	419	18	management	management	NOUN
fbem-31083	419	19	practices	practice	NOUN
fbem-31083	419	20	.	.	PUNCT
fbem-31083	420	1	acknowledgement	acknowledgement	NOUN
fbem-31083	420	2	i	i	PRON
fbem-31083	420	3	am	be	AUX
fbem-31083	420	4	very	very	ADV
fbem-31083	420	5	gratefully	gratefully	ADV
fbem-31083	420	6	to	to	ADP
fbem-31083	420	7	all	all	DET
fbem-31083	420	8	the	the	DET
fbem-31083	420	9	participants	participant	NOUN
fbem-31083	420	10	who	who	PRON
fbem-31083	420	11	had	have	AUX
fbem-31083	420	12	unconditionally	unconditionally	ADV
fbem-31083	420	13	participated	participate	VERB
fbem-31083	420	14	in	in	ADP
fbem-31083	420	15	this	this	DET
fbem-31083	420	16	research	research	NOUN
fbem-31083	420	17	by	by	ADP
fbem-31083	420	18	sharing	share	VERB
fbem-31083	420	19	their	their	PRON
fbem-31083	420	20	knowledge	knowledge	NOUN
fbem-31083	420	21	and	and	CCONJ
fbem-31083	420	22	experiences	experience	NOUN
fbem-31083	420	23	as	as	ADV
fbem-31083	420	24	well	well	ADV
fbem-31083	420	25	as	as	ADP
fbem-31083	420	26	to	to	ADP
fbem-31083	420	27	the	the	DET
fbem-31083	420	28	technical	technical	ADJ
fbem-31083	420	29	assistance	assistance	NOUN
fbem-31083	420	30	of	of	ADP
fbem-31083	420	31	the	the	DET
fbem-31083	420	32	graduate	graduate	NOUN
fbem-31083	420	33	school	school	NOUN
fbem-31083	420	34	office	office	NOUN
fbem-31083	420	35	of	of	ADP
fbem-31083	420	36	the	the	DET
fbem-31083	420	37	university	university	PROPN
fbem-31083	420	38	of	of	ADP
fbem-31083	420	39	baguio	baguio	PROPN
fbem-31083	420	40	.	.	PUNCT
fbem-31083	421	1	the	the	DET
fbem-31083	421	2	same	same	ADJ
fbem-31083	421	3	gratitude	gratitude	NOUN
fbem-31083	421	4	is	be	AUX
fbem-31083	421	5	given	give	VERB
fbem-31083	421	6	to	to	ADP
fbem-31083	421	7	the	the	DET
fbem-31083	421	8	colleagues	colleague	NOUN
fbem-31083	421	9	in	in	ADP
fbem-31083	421	10	the	the	DET
fbem-31083	421	11	profession	profession	NOUN
fbem-31083	421	12	for	for	ADP
fbem-31083	421	13	lending	lend	VERB
fbem-31083	421	14	their	their	PRON
fbem-31083	421	15	resources	resource	NOUN
fbem-31083	421	16	and	and	CCONJ
fbem-31083	421	17	knowledge	knowledge	NOUN
fbem-31083	421	18	for	for	ADP
fbem-31083	421	19	the	the	DET
fbem-31083	421	20	completion	completion	NOUN
fbem-31083	421	21	of	of	ADP
fbem-31083	421	22	this	this	DET
fbem-31083	421	23	paper	paper	NOUN
fbem-31083	421	24	and	and	CCONJ
fbem-31083	421	25	to	to	ADP
fbem-31083	421	26	my	my	PRON
fbem-31083	421	27	family	family	NOUN
fbem-31083	421	28	for	for	ADP
fbem-31083	421	29	their	their	PRON
fbem-31083	421	30	unwavering	unwavering	ADJ
fbem-31083	421	31	support	support	NOUN
fbem-31083	421	32	.	.	PUNCT
fbem-31083	422	1	references	reference	NOUN
fbem-31083	422	2	[	[	X
fbem-31083	422	3	1	1	NUM
fbem-31083	422	4	]	]	PUNCT
fbem-31083	422	5	arasu	arasu	ADJ
fbem-31083	422	6	,	,	PUNCT
fbem-31083	422	7	b.s	b.s	PROPN
fbem-31083	422	8	.	.	PROPN
fbem-31083	422	9	,	,	PUNCT
fbem-31083	422	10	sridevi	sridevi	NOUN
fbem-31083	422	11	,	,	PUNCT
fbem-31083	422	12	p.	p.	PROPN
fbem-31083	422	13	,	,	PUNCT
fbem-31083	422	14	nageswari	nageswari	ADV
fbem-31083	422	15	,	,	PUNCT
fbem-31083	422	16	p.	p.	NOUN
fbem-31083	422	17	,	,	PUNCT
fbem-31083	422	18	and	and	CCONJ
fbem-31083	422	19	ramya	ramya	PROPN
fbem-31083	422	20	,	,	PUNCT
fbem-31083	422	21	r.	r.	PROPN
fbem-31083	422	22	,	,	PUNCT
fbem-31083	422	23	(	(	PUNCT
fbem-31083	422	24	2019	2019	NUM
fbem-31083	422	25	)	)	PUNCT
fbem-31083	422	26	.	.	PUNCT
fbem-31083	423	1	a	a	DET
fbem-31083	423	2	study	study	NOUN
fbem-31083	423	3	on	on	ADP
fbem-31083	423	4	analysis	analysis	NOUN
fbem-31083	423	5	of	of	ADP
fbem-31083	423	6	non	non	ADJ
fbem-31083	423	7	-	-	ADJ
fbem-31083	423	8	performing	perform	VERB
fbem-31083	423	9	assets	asset	NOUN
fbem-31083	423	10	and	and	CCONJ
fbem-31083	423	11	its	its	PRON
fbem-31083	423	12	impact	impact	NOUN
fbem-31083	423	13	on	on	ADP
fbem-31083	423	14	profitability	profitability	NOUN
fbem-31083	423	15	.	.	PUNCT
fbem-31083	424	1	international	international	ADJ
fbem-31083	424	2	journal	journal	PROPN
fbem-31083	424	3	of	of	ADP
fbem-31083	424	4	scientific	scientific	ADJ
fbem-31083	424	5	research	research	NOUN
fbem-31083	424	6	in	in	ADP
fbem-31083	424	7	multidisciplinary	multidisciplinary	ADJ
fbem-31083	424	8	studies	study	NOUN
fbem-31083	424	9	,	,	PUNCT
fbem-31083	424	10	vol.5	vol.5	PROPN
fbem-31083	424	11	,	,	PUNCT
fbem-31083	424	12	issue.6	issue.6	NOUN
fbem-31083	424	13	,	,	PUNCT
fbem-31083	424	14	pp.1	pp.1	NOUN
fbem-31083	424	15	-	-	PUNCT
fbem-31083	424	16	10	10	NUM
fbem-31083	424	17	[	[	X
fbem-31083	424	18	2	2	NUM
fbem-31083	424	19	]	]	X
fbem-31083	424	20	bakar	bakar	NOUN
fbem-31083	424	21	,	,	PUNCT
fbem-31083	424	22	n.s	n.s	PROPN
fbem-31083	424	23	.	.	PROPN
fbem-31083	424	24	,	,	PUNCT
fbem-31083	424	25	jaafar	jaafar	PROPN
fbem-31083	424	26	,	,	PUNCT
fbem-31083	424	27	s.	s.	PROPN
fbem-31083	424	28	,	,	PUNCT
fbem-31083	424	29	awaludin	awaludin	PROPN
fbem-31083	424	30	,	,	PUNCT
fbem-31083	424	31	n.s	n.s	PROPN
fbem-31083	424	32	,	,	PUNCT
fbem-31083	424	33	and	and	CCONJ
fbem-31083	424	34	aman	aman	NOUN
fbem-31083	424	35	,	,	PUNCT
fbem-31083	424	36	z.	z.	PROPN
fbem-31083	424	37	(	(	PUNCT
fbem-31083	424	38	2020	2020	NUM
fbem-31083	424	39	)	)	PUNCT
fbem-31083	424	40	.	.	PUNCT
fbem-31083	425	1	risk	risk	NOUN
fbem-31083	425	2	management	management	NOUN
fbem-31083	425	3	based	base	VERB
fbem-31083	425	4	on	on	ADP
fbem-31083	425	5	internal	internal	ADJ
fbem-31083	425	6	control	control	NOUN
fbem-31083	425	7	environment	environment	NOUN
fbem-31083	425	8	for	for	ADP
fbem-31083	425	9	top	top	ADJ
fbem-31083	425	10	cooperatives	cooperative	NOUN
fbem-31083	425	11	in	in	ADP
fbem-31083	425	12	malaysia	malaysia	PROPN
fbem-31083	425	13	.	.	PUNCT
fbem-31083	426	1	journal	journal	PROPN
fbem-31083	426	2	of	of	ADP
fbem-31083	426	3	management	management	NOUN
fbem-31083	426	4	and	and	CCONJ
fbem-31083	426	5	muamalah	muamalah	ADJ
fbem-31083	426	6	,	,	PUNCT
fbem-31083	426	7	10(1	10(1	NUM
fbem-31083	426	8	)	)	PUNCT
fbem-31083	426	9	,	,	PUNCT
fbem-31083	426	10	46	46	NUM
fbem-31083	426	11	-	-	SYM
fbem-31083	426	12	56	56	NUM
fbem-31083	426	13	.	.	PUNCT
fbem-31083	427	1	https://jmm.kuis.edu.index.php.jurnal/article/view/44	https://jmm.kuis.edu.index.php.jurnal/article/view/44	VERB
fbem-31083	428	1	[	[	X
fbem-31083	428	2	3	3	NUM
fbem-31083	428	3	]	]	PUNCT
fbem-31083	428	4	chungyas	chungyas	NOUN
fbem-31083	428	5	,	,	PUNCT
fbem-31083	428	6	j.	j.	PROPN
fbem-31083	428	7	and	and	CCONJ
fbem-31083	428	8	trinidad	trinidad	PROPN
fbem-31083	428	9	,	,	PUNCT
fbem-31083	428	10	f.	f.	PROPN
fbem-31083	428	11	(	(	PUNCT
fbem-31083	428	12	2021	2021	NUM
fbem-31083	428	13	)	)	PUNCT
fbem-31083	428	14	.	.	PUNCT
fbem-31083	429	1	analysis	analysis	NOUN
fbem-31083	429	2	of	of	ADP
fbem-31083	429	3	the	the	DET
fbem-31083	429	4	financial	financial	ADJ
fbem-31083	429	5	performance	performance	NOUN
fbem-31083	429	6	of	of	ADP
fbem-31083	429	7	credit	credit	NOUN
fbem-31083	429	8	and	and	CCONJ
fbem-31083	429	9	multi	multi	ADJ
fbem-31083	429	10	-	-	NOUN
fbem-31083	429	11	purpose	purpose	NOUN
fbem-31083	429	12	cooperatives	cooperative	NOUN
fbem-31083	429	13	in	in	ADP
fbem-31083	429	14	northern	northern	ADJ
fbem-31083	429	15	philippines	philippine	NOUN
fbem-31083	429	16	:	:	PUNCT
fbem-31083	429	17	basis	basis	NOUN
fbem-31083	429	18	for	for	ADP
fbem-31083	429	19	policy	policy	NOUN
fbem-31083	429	20	and	and	CCONJ
fbem-31083	429	21	decision	decision	NOUN
fbem-31083	429	22	making	making	NOUN
fbem-31083	429	23	.	.	PUNCT
fbem-31083	430	1	international	international	ADJ
fbem-31083	430	2	journal	journal	PROPN
fbem-31083	430	3	on	on	ADP
fbem-31083	430	4	modern	modern	ADJ
fbem-31083	430	5	trends	trend	NOUN
fbem-31083	430	6	in	in	ADP
fbem-31083	430	7	business	business	NOUN
fbem-31083	430	8	research	research	NOUN
fbem-31083	430	9	.	.	PUNCT
fbem-31083	431	1	vol	vol	NOUN
fbem-31083	431	2	.	.	PROPN
fbem-31083	432	1	4	4	NUM
fbem-31083	432	2	.	.	PUNCT
fbem-31083	432	3	no.15	no.15	NOUN
fbem-31083	432	4	[	[	X
fbem-31083	432	5	4	4	NUM
fbem-31083	432	6	]	]	PUNCT
fbem-31083	432	7	cooperative	cooperative	ADJ
fbem-31083	432	8	development	development	NOUN
fbem-31083	432	9	authority	authority	NOUN
fbem-31083	432	10	.	.	PUNCT
fbem-31083	433	1	(	(	PUNCT
fbem-31083	433	2	2013	2013	NUM
fbem-31083	433	3	)	)	PUNCT
fbem-31083	433	4	.	.	PUNCT
fbem-31083	434	1	mc	mc	PROPN
fbem-31083	434	2	2013	2013	NUM
fbem-31083	434	3	-	-	SYM
fbem-31083	434	4	15	15	NUM
fbem-31083	434	5	:	:	PUNCT
fbem-31083	434	6	performance	performance	NOUN
fbem-31083	434	7	report	report	NOUN
fbem-31083	434	8	standards	standard	NOUN
fbem-31083	434	9	for	for	ADP
fbem-31083	434	10	cooperatives	cooperative	NOUN
fbem-31083	434	11	.	.	PUNCT
fbem-31083	435	1	https://cda.gov.ph/wp-content/uploads/2021/01/mc2013-15performance-report-standards-for-cooperatives.pdf	https://cda.gov.ph/wp-content/uploads/2021/01/mc2013-15performance-report-standards-for-cooperatives.pdf	PROPN
fbem-31083	436	1	[	[	X
fbem-31083	436	2	5	5	NUM
fbem-31083	436	3	]	]	PUNCT
fbem-31083	436	4	co	co	ADJ
fbem-31083	436	5	-	-	ADJ
fbem-31083	436	6	operative	operative	ADJ
fbem-31083	436	7	banks	bank	NOUN
fbem-31083	436	8	development	development	NOUN
fbem-31083	436	9	agency	agency	PROPN
fbem-31083	436	10	.	.	PUNCT
fbem-31083	437	1	(	(	PUNCT
fbem-31083	437	2	n.d	n.d	PROPN
fbem-31083	437	3	.	.	PROPN
fbem-31083	437	4	)	)	PUNCT
fbem-31083	438	1	risk	risk	NOUN
fbem-31083	438	2	management	management	NOUN
fbem-31083	438	3	guidelines	guideline	NOUN
fbem-31083	438	4	for	for	ADP
fbem-31083	438	5	co	co	ADJ
fbem-31083	438	6	-	-	ADJ
fbem-31083	438	7	operative	operative	ADJ
fbem-31083	438	8	financial	financial	ADJ
fbem-31083	438	9	institutions	institution	NOUN
fbem-31083	438	10	.	.	PUNCT
fbem-31083	439	1	http://www.treasury.gov.za/coopbank/supervisory%20cfis/g	http://www.treasury.gov.za/coopbank/supervisory%20cfis/g	PROPN
fbem-31083	439	2	uidancenotes	uidancenote	VERB
fbem-31083	439	3	/	/	SYM
fbem-31083	439	4	risk%20management%20guideline.pdf	risk%20management%20guideline.pdf	NOUN
fbem-31083	439	5	.	.	PUNCT
fbem-31083	440	1	[	[	X
fbem-31083	440	2	6	6	NUM
fbem-31083	440	3	]	]	X
fbem-31083	440	4	corporate	corporate	ADJ
fbem-31083	440	5	finance	finance	NOUN
fbem-31083	440	6	institute	institute	NOUN
fbem-31083	440	7	.	.	PUNCT
fbem-31083	441	1	(	(	PUNCT
fbem-31083	441	2	2015	2015	NUM
fbem-31083	441	3	)	)	PUNCT
fbem-31083	441	4	.	.	PUNCT
fbem-31083	442	1	market	market	NOUN
fbem-31083	442	2	risk	risk	NOUN
fbem-31083	442	3	:	:	PUNCT
fbem-31083	442	4	the	the	DET
fbem-31083	442	5	uncertainty	uncertainty	NOUN
fbem-31083	442	6	associated	associate	VERB
fbem-31083	442	7	with	with	ADP
fbem-31083	442	8	any	any	DET
fbem-31083	442	9	investment	investment	NOUN
fbem-31083	442	10	decision	decision	NOUN
fbem-31083	442	11	.	.	PUNCT
fbem-31083	443	1	https://corporatefinanceinstitute.com/resources/knowledge/	https://corporatefinanceinstitute.com/resources/knowledge/	NOUN
fbem-31083	443	2	trading	trading	NOUN
fbem-31083	443	3	-	-	PUNCT
fbem-31083	443	4	investing	investing	NOUN
fbem-31083	443	5	/	/	SYM
fbem-31083	443	6	market	market	NOUN
fbem-31083	443	7	-	-	PUNCT
fbem-31083	443	8	risk/.	risk/.	NOUN
fbem-31083	443	9	[	[	X
fbem-31083	443	10	7	7	NUM
fbem-31083	443	11	]	]	X
fbem-31083	443	12	culp	culp	PROPN
fbem-31083	443	13	,	,	PUNCT
fbem-31083	443	14	steve	steve	PROPN
fbem-31083	443	15	.	.	PUNCT
fbem-31083	444	1	(	(	PUNCT
fbem-31083	444	2	2017	2017	NUM
fbem-31083	444	3	)	)	PUNCT
fbem-31083	444	4	.	.	PUNCT
fbem-31083	445	1	low	low	ADJ
fbem-31083	445	2	profitability	profitability	NOUN
fbem-31083	445	3	is	be	AUX
fbem-31083	445	4	a	a	DET
fbem-31083	445	5	risk	risk	NOUN
fbem-31083	445	6	factor	factor	NOUN
fbem-31083	445	7	in	in	ADP
fbem-31083	445	8	many	many	ADJ
fbem-31083	445	9	industries	industry	NOUN
fbem-31083	445	10	.	.	PUNCT
fbem-31083	446	1	https://www.forbes.com/sites/steveculp/2017/12/19/lowprofitability-is-a-risk-factor-in-many-industries	https://www.forbes.com/sites/steveculp/2017/12/19/lowprofitability-is-a-risk-factor-in-many-industrie	NOUN
fbem-31083	447	1	[	[	X
fbem-31083	447	2	8	8	NUM
fbem-31083	447	3	]	]	PUNCT
fbem-31083	447	4	dirse	dirse	NOUN
fbem-31083	447	5	,	,	PUNCT
fbem-31083	447	6	m.t	m.t	PROPN
fbem-31083	447	7	.	.	PROPN
fbem-31083	447	8	and	and	CCONJ
fbem-31083	447	9	japee	japee	NOUN
fbem-31083	447	10	,	,	PUNCT
fbem-31083	447	11	j.p	j.p	PROPN
fbem-31083	447	12	.	.	PROPN
fbem-31083	447	13	(	(	PUNCT
fbem-31083	447	14	2024	2024	NUM
fbem-31083	447	15	)	)	PUNCT
fbem-31083	447	16	.	.	PUNCT
fbem-31083	448	1	funding	funding	NOUN
fbem-31083	448	2	sources	source	NOUN
fbem-31083	448	3	and	and	CCONJ
fbem-31083	448	4	their	their	PRON
fbem-31083	448	5	implications	implication	NOUN
fbem-31083	448	6	for	for	ADP
fbem-31083	448	7	the	the	DET
fbem-31083	448	8	long	long	ADJ
fbem-31083	448	9	-	-	PUNCT
fbem-31083	448	10	term	term	NOUN
fbem-31083	448	11	financial	financial	ADJ
fbem-31083	448	12	sustainability	sustainability	NOUN
fbem-31083	448	13	of	of	ADP
fbem-31083	448	14	saving	saving	NOUN
fbem-31083	448	15	and	and	CCONJ
fbem-31083	448	16	credit	credit	NOUN
fbem-31083	448	17	cooperatives	cooperative	NOUN
fbem-31083	448	18	in	in	ADP
fbem-31083	448	19	ethiopia	ethiopia	PROPN
fbem-31083	448	20	.	.	PUNCT
fbem-31083	449	1	journal	journal	PROPN
fbem-31083	449	2	of	of	ADP
fbem-31083	449	3	co	co	ADJ
fbem-31083	449	4	-	-	ADJ
fbem-31083	449	5	operative	operative	ADJ
fbem-31083	449	6	organization	organization	NOUN
fbem-31083	449	7	and	and	CCONJ
fbem-31083	449	8	management	management	NOUN
fbem-31083	449	9	.	.	PUNCT
fbem-31083	450	1	vol	vol	NOUN
fbem-31083	450	2	.	.	PUNCT
fbem-31083	450	3	,	,	PUNCT
fbem-31083	450	4	issue	issue	NOUN
fbem-31083	450	5	1,100258	1,100258	NOUN
fbem-31083	450	6	.	.	PUNCT
fbem-31083	451	1	https://doi.org/10.1016/j.jcom.2024.100258	https://doi.org/10.1016/j.jcom.2024.100258	PROPN
fbem-31083	451	2	[	[	PUNCT
fbem-31083	451	3	9	9	NUM
fbem-31083	451	4	]	]	PUNCT
fbem-31083	451	5	esnard	esnard	NOUN
fbem-31083	451	6	,	,	PUNCT
fbem-31083	451	7	r.	r.	PROPN
fbem-31083	451	8	,	,	PUNCT
fbem-31083	451	9	lyne	lyne	PROPN
fbem-31083	451	10	,	,	PUNCT
fbem-31083	451	11	m.	m.	NOUN
fbem-31083	451	12	,	,	PUNCT
fbem-31083	451	13	and	and	CCONJ
fbem-31083	451	14	old	old	ADJ
fbem-31083	451	15	,	,	PUNCT
fbem-31083	451	16	k.	k.	PROPN
fbem-31083	451	17	(	(	PUNCT
fbem-31083	451	18	2017	2017	NUM
fbem-31083	451	19	)	)	PUNCT
fbem-31083	451	20	factors	factor	NOUN
fbem-31083	451	21	affecting	affect	VERB
fbem-31083	451	22	the	the	DET
fbem-31083	451	23	value	value	NOUN
fbem-31083	451	24	added	add	VERB
fbem-31083	451	25	by	by	ADP
fbem-31083	451	26	agricultural	agricultural	ADJ
fbem-31083	451	27	cooperatives	cooperative	NOUN
fbem-31083	451	28	in	in	ADP
fbem-31083	451	29	saint	saint	PROPN
fbem-31083	451	30	lucia	lucia	PROPN
fbem-31083	451	31	:	:	PUNCT
fbem-31083	451	32	an	an	DET
fbem-31083	451	33	institutional	institutional	ADJ
fbem-31083	451	34	analysis	analysis	NOUN
fbem-31083	451	35	.	.	PUNCT
fbem-31083	452	1	journal	journal	PROPN
fbem-31083	452	2	of	of	ADP
fbem-31083	452	3	co	co	ADJ
fbem-31083	452	4	-	-	ADJ
fbem-31083	452	5	operative	operative	ADJ
fbem-31083	452	6	organization	organization	NOUN
fbem-31083	452	7	and	and	CCONJ
fbem-31083	452	8	management	management	NOUN
fbem-31083	452	9	5(2	5(2	NUM
fbem-31083	452	10	)	)	PUNCT
fbem-31083	452	11	.	.	PUNCT
fbem-31083	453	1	doi:10.1016	doi:10.1016	PROPN
fbem-31083	453	2	/	/	SYM
fbem-31083	453	3	j.jcom.2017.10.003	j.jcom.2017.10.003	PROPN
fbem-31083	454	1	[	[	X
fbem-31083	454	2	10	10	NUM
fbem-31083	454	3	]	]	X
fbem-31083	454	4	fagyan	fagyan	PROPN
fbem-31083	454	5	,	,	PUNCT
fbem-31083	454	6	rachel	rachel	PROPN
fbem-31083	454	7	.	.	PUNCT
fbem-31083	455	1	(	(	PUNCT
fbem-31083	455	2	2018	2018	NUM
fbem-31083	455	3	)	)	PUNCT
fbem-31083	455	4	.	.	PUNCT
fbem-31083	456	1	internal	internal	ADJ
fbem-31083	456	2	audit	audit	NOUN
fbem-31083	456	3	management	management	NOUN
fbem-31083	456	4	of	of	ADP
fbem-31083	456	5	smallsized	smallsize	VERB
fbem-31083	456	6	cooperative	cooperative	NOUN
fbem-31083	456	7	.	.	PUNCT
fbem-31083	457	1	asian	asian	ADJ
fbem-31083	457	2	intellect	intellect	NOUN
fbem-31083	457	3	for	for	ADP
fbem-31083	457	4	academic	academic	ADJ
fbem-31083	457	5	organization	organization	NOUN
fbem-31083	457	6	and	and	CCONJ
fbem-31083	457	7	development	development	PROPN
fbem-31083	457	8	,	,	PUNCT
fbem-31083	457	9	inc	inc	PROPN
fbem-31083	457	10	.	.	PROPN
fbem-31083	457	11	:	:	PUNCT
fbem-31083	458	1	research	research	NOUN
fbem-31083	458	2	and	and	CCONJ
fbem-31083	458	3	educational	educational	ADJ
fbem-31083	458	4	journal	journal	NOUN
fbem-31083	458	5	,	,	PUNCT
fbem-31083	458	6	vol	vol	NOUN
fbem-31083	458	7	.	.	NOUN
fbem-31083	458	8	8	8	NUM
fbem-31083	458	9	.	.	X
fbem-31083	458	10	page	page	NOUN
fbem-31083	458	11	65	65	NUM
fbem-31083	458	12	-	-	SYM
fbem-31083	458	13	69	69	NUM
fbem-31083	458	14	.	.	PUNCT
fbem-31083	459	1	[	[	X
fbem-31083	459	2	11	11	NUM
fbem-31083	459	3	]	]	X
fbem-31083	459	4	icaew	icaew	VERB
fbem-31083	459	5	international	international	ADJ
fbem-31083	459	6	accounting	accounting	NOUN
fbem-31083	459	7	auditing	auditing	NOUN
fbem-31083	459	8	&	&	CCONJ
fbem-31083	459	9	ethics	ethics	PROPN
fbem-31083	459	10	audit	audit	PROPN
fbem-31083	459	11	&	&	CCONJ
fbem-31083	459	12	assurance	assurance	NOUN
fbem-31083	459	13	faculty	faculty	NOUN
fbem-31083	459	14	.	.	PUNCT
fbem-31083	460	1	(	(	PUNCT
fbem-31083	460	2	2017	2017	NUM
fbem-31083	460	3	)	)	PUNCT
fbem-31083	460	4	materiality	materiality	NOUN
fbem-31083	460	5	in	in	ADP
fbem-31083	460	6	the	the	DET
fbem-31083	460	7	audit	audit	NOUN
fbem-31083	460	8	of	of	ADP
fbem-31083	460	9	financial	financial	ADJ
fbem-31083	460	10	statements	statement	NOUN
fbem-31083	460	11	.	.	PUNCT
fbem-31083	461	1	https://www.icaew.com//media/corporate/files/technical/iaa/materiality-in-the-auditof-financial-statements.ashx	https://www.icaew.com//media/corporate/files/technical/iaa/materiality-in-the-auditof-financial-statements.ashx	PROPN
fbem-31083	461	2	87	87	NUM
fbem-31083	462	1	[	[	X
fbem-31083	462	2	12	12	NUM
fbem-31083	462	3	]	]	X
fbem-31083	462	4	international	international	ADJ
fbem-31083	462	5	organization	organization	NOUN
fbem-31083	462	6	for	for	ADP
fbem-31083	462	7	standardization	standardization	NOUN
fbem-31083	462	8	.	.	PUNCT
fbem-31083	463	1	(	(	PUNCT
fbem-31083	463	2	2018	2018	NUM
fbem-31083	463	3	)	)	PUNCT
fbem-31083	463	4	.	.	PUNCT
fbem-31083	464	1	iso	iso	PROPN
fbem-31083	464	2	31000:2018(en	31000:2018(en	NUM
fbem-31083	464	3	)	)	PUNCT
fbem-31083	464	4	risk	risk	NOUN
fbem-31083	464	5	management	management	NOUN
fbem-31083	464	6	-	-	PUNCT
fbem-31083	464	7	guidelines	guideline	NOUN
fbem-31083	464	8	.	.	PUNCT
fbem-31083	465	1	https://www.iso.org/obp/ui#iso:std:iso:31000:ed-2:v1:en	https://www.iso.org/obp/ui#iso:std:iso:31000:ed-2:v1:en	X
fbem-31083	465	2	[	[	NOUN
fbem-31083	465	3	13	13	NUM
fbem-31083	465	4	]	]	SYM
fbem-31083	465	5	kakati	kakati	PROPN
fbem-31083	465	6	,	,	PUNCT
fbem-31083	465	7	s.	s.	PROPN
fbem-31083	465	8	and	and	CCONJ
fbem-31083	465	9	roy	roy	PROPN
fbem-31083	465	10	,	,	PUNCT
fbem-31083	465	11	a.	a.	NOUN
fbem-31083	465	12	(	(	PUNCT
fbem-31083	465	13	2021	2021	NUM
fbem-31083	465	14	)	)	PUNCT
fbem-31083	465	15	.	.	PUNCT
fbem-31083	466	1	financial	financial	ADJ
fbem-31083	466	2	performance	performance	NOUN
fbem-31083	466	3	of	of	ADP
fbem-31083	466	4	farmer	farmer	NOUN
fbem-31083	466	5	producer	producer	NOUN
fbem-31083	466	6	companies	company	NOUN
fbem-31083	466	7	of	of	ADP
fbem-31083	466	8	india	india	PROPN
fbem-31083	466	9	:	:	PUNCT
fbem-31083	466	10	a	a	DET
fbem-31083	466	11	study	study	NOUN
fbem-31083	466	12	from	from	ADP
fbem-31083	466	13	2013–2014	2013–2014	NUM
fbem-31083	466	14	to	to	ADP
fbem-31083	466	15	2018–2019	2018–2019	NUM
fbem-31083	466	16	.	.	PUNCT
fbem-31083	467	1	international	international	ADJ
fbem-31083	467	2	journal	journal	PROPN
fbem-31083	467	3	of	of	ADP
fbem-31083	467	4	rural	rural	ADJ
fbem-31083	467	5	management	management	NOUN
fbem-31083	467	6	.	.	PUNCT
fbem-31083	468	1	18(35):097300522110347	18(35):097300522110347	X
fbem-31083	468	2	.	.	PUNCT
fbem-31083	469	1	doi	doi	NOUN
fbem-31083	469	2	:	:	PUNCT
fbem-31083	470	1	10.1177/09730052211034700	10.1177/09730052211034700	NUM
fbem-31083	471	1	[	[	SYM
fbem-31083	471	2	14	14	NUM
fbem-31083	471	3	]	]	X
fbem-31083	471	4	kioko	kioko	PROPN
fbem-31083	471	5	,	,	PUNCT
fbem-31083	471	6	c.	c.	PROPN
fbem-31083	471	7	,	,	PUNCT
fbem-31083	471	8	tobias	tobias	PROPN
fbem-31083	471	9	,	,	PUNCT
fbem-31083	471	10	o.	o.	NOUN
fbem-31083	471	11	,	,	PUNCT
fbem-31083	471	12	and	and	CCONJ
fbem-31083	471	13	ochieng	ochieng	PROPN
fbem-31083	471	14	,	,	PUNCT
fbem-31083	471	15	l.	l.	PROPN
fbem-31083	471	16	(	(	PUNCT
fbem-31083	471	17	2019	2019	NUM
fbem-31083	471	18	)	)	PUNCT
fbem-31083	471	19	.	.	PUNCT
fbem-31083	472	1	effects	effect	NOUN
fbem-31083	472	2	of	of	ADP
fbem-31083	472	3	financial	financial	ADJ
fbem-31083	472	4	risk	risk	NOUN
fbem-31083	472	5	on	on	ADP
fbem-31083	472	6	the	the	DET
fbem-31083	472	7	financial	financial	ADJ
fbem-31083	472	8	performance	performance	NOUN
fbem-31083	472	9	of	of	ADP
fbem-31083	472	10	commercial	commercial	ADJ
fbem-31083	472	11	banks	bank	NOUN
fbem-31083	472	12	in	in	ADP
fbem-31083	472	13	kenya	kenya	PROPN
fbem-31083	472	14	listed	list	VERB
fbem-31083	472	15	on	on	ADP
fbem-31083	472	16	the	the	DET
fbem-31083	472	17	nairobi	nairobi	PROPN
fbem-31083	472	18	stock	stock	PROPN
fbem-31083	472	19	exchange	exchange	PROPN
fbem-31083	472	20	.	.	PUNCT
fbem-31083	473	1	the	the	DET
fbem-31083	473	2	strategic	strategic	ADJ
fbem-31083	473	3	journal	journal	NOUN
fbem-31083	473	4	of	of	ADP
fbem-31083	473	5	business	business	NOUN
fbem-31083	473	6	and	and	CCONJ
fbem-31083	473	7	change	change	NOUN
fbem-31083	473	8	management	management	NOUN
fbem-31083	473	9	,	,	PUNCT
fbem-31083	473	10	6(2	6(2	NUM
fbem-31083	473	11	)	)	PUNCT
fbem-31083	473	12	,	,	PUNCT
fbem-31083	473	13	1932	1932	NUM
fbem-31083	473	14	-	-	SYM
fbem-31083	473	15	1952	1952	NUM
fbem-31083	473	16	.	.	PUNCT
fbem-31083	474	1	[	[	X
fbem-31083	474	2	15	15	NUM
fbem-31083	474	3	]	]	X
fbem-31083	474	4	kumar	kumar	PROPN
fbem-31083	474	5	,	,	PUNCT
fbem-31083	474	6	r	r	PROPN
fbem-31083	474	7	,	,	PUNCT
fbem-31083	474	8	muthamma	muthamma	PROPN
fbem-31083	474	9	,	,	PUNCT
fbem-31083	474	10	b.	b.	PROPN
fbem-31083	474	11	,	,	PUNCT
fbem-31083	474	12	mario	mario	PROPN
fbem-31083	474	13	,	,	PUNCT
fbem-31083	474	14	n.r.j	n.r.j	NOUN
fbem-31083	474	15	,	,	PUNCT
fbem-31083	474	16	pranoy	pranoy	PROPN
fbem-31083	474	17	,	,	PUNCT
fbem-31083	474	18	d.	d.	PROPN
fbem-31083	474	19	,	,	PUNCT
fbem-31083	474	20	and	and	CCONJ
fbem-31083	474	21	junaidi	junaidi	PROPN
fbem-31083	474	22	,	,	PUNCT
fbem-31083	474	23	h.	h.	PROPN
fbem-31083	474	24	(	(	PUNCT
fbem-31083	474	25	2024	2024	NUM
fbem-31083	474	26	)	)	PUNCT
fbem-31083	474	27	.	.	PUNCT
fbem-31083	475	1	non	non	ADJ
fbem-31083	475	2	-	-	ADJ
fbem-31083	475	3	performing	perform	VERB
fbem-31083	475	4	assets	asset	NOUN
fbem-31083	475	5	:	:	PUNCT
fbem-31083	475	6	a	a	DET
fbem-31083	475	7	study	study	NOUN
fbem-31083	475	8	on	on	ADP
fbem-31083	475	9	indian	indian	ADJ
fbem-31083	475	10	banking	banking	NOUN
fbem-31083	475	11	.	.	PUNCT
fbem-31083	476	1	international	international	ADJ
fbem-31083	476	2	journal	journal	PROPN
fbem-31083	476	3	for	for	ADP
fbem-31083	476	4	multidisciplinary	multidisciplinary	ADJ
fbem-31083	476	5	research	research	NOUN
fbem-31083	476	6	.	.	PUNCT
fbem-31083	477	1	vol.6	vol.6	ADJ
fbem-31083	477	2	,	,	PUNCT
fbem-31083	477	3	issue	issue	NOUN
fbem-31083	477	4	3	3	NUM
fbem-31083	477	5	.	.	X
fbem-31083	478	1	e	e	X
fbem-31083	478	2	-	-	PUNCT
fbem-31083	478	3	issn	issn	ADJ
fbem-31083	478	4	:	:	PUNCT
fbem-31083	478	5	2582	2582	NUM
fbem-31083	478	6	-	-	SYM
fbem-31083	478	7	2160	2160	NUM
fbem-31083	478	8	[	[	X
fbem-31083	478	9	16	16	NUM
fbem-31083	478	10	]	]	X
fbem-31083	478	11	lab	lab	NOUN
fbem-31083	478	12	-	-	PUNCT
fbem-31083	478	13	oyan	oyan	ADJ
fbem-31083	478	14	,	,	PUNCT
fbem-31083	478	15	lotes	lote	NOUN
fbem-31083	478	16	p.	p.	NOUN
fbem-31083	478	17	(	(	PUNCT
fbem-31083	478	18	2017	2017	NUM
fbem-31083	478	19	)	)	PUNCT
fbem-31083	478	20	.	.	PUNCT
fbem-31083	479	1	risk	risk	NOUN
fbem-31083	479	2	management	management	NOUN
fbem-31083	479	3	in	in	ADP
fbem-31083	479	4	cooperative	cooperative	ADJ
fbem-31083	479	5	operations	operation	NOUN
fbem-31083	479	6	.	.	PUNCT
fbem-31083	480	1	https://baguioheraldexpressonline.com/riskmanagement-in-cooperative-operations/#google_vignette	https://baguioheraldexpressonline.com/riskmanagement-in-cooperative-operations/#google_vignette	PUNCT
fbem-31083	481	1	[	[	X
fbem-31083	481	2	17	17	NUM
fbem-31083	481	3	]	]	X
fbem-31083	481	4	lipton	lipton	PROPN
fbem-31083	481	5	,	,	PUNCT
fbem-31083	481	6	martin	martin	PROPN
fbem-31083	481	7	,	,	PUNCT
fbem-31083	481	8	niles	nile	NOUN
fbem-31083	481	9	,	,	PUNCT
fbem-31083	481	10	sabastian	sabastian	PROPN
fbem-31083	481	11	v.	v.	PROPN
fbem-31083	481	12	,	,	PUNCT
fbem-31083	481	13	and	and	CCONJ
fbem-31083	481	14	miller	miller	PROPN
fbem-31083	481	15	,	,	PUNCT
fbem-31083	481	16	marshall	marshall	PROPN
fbem-31083	481	17	l.	l.	PROPN
fbem-31083	481	18	,	,	PUNCT
fbem-31083	481	19	rosen	rosen	PROPN
fbem-31083	481	20	,	,	PUNCT
fbem-31083	481	21	wachtell	wachtell	PROPN
fbem-31083	481	22	lipton	lipton	PROPN
fbem-31083	481	23	&	&	CCONJ
fbem-31083	481	24	katz	katz	PROPN
fbem-31083	481	25	.	.	PUNCT
fbem-31083	482	1	(	(	PUNCT
fbem-31083	482	2	2018	2018	NUM
fbem-31083	482	3	)	)	PUNCT
fbem-31083	482	4	.	.	PUNCT
fbem-31083	483	1	risk	risk	NOUN
fbem-31083	483	2	management	management	NOUN
fbem-31083	483	3	and	and	CCONJ
fbem-31083	483	4	the	the	DET
fbem-31083	483	5	board	board	NOUN
fbem-31083	483	6	of	of	ADP
fbem-31083	483	7	directors	director	NOUN
fbem-31083	483	8	.	.	PUNCT
fbem-31083	484	1	harvard	harvard	PROPN
fbem-31083	484	2	law	law	PROPN
fbem-31083	484	3	school	school	PROPN
fbem-31083	484	4	forum	forum	NOUN
fbem-31083	484	5	on	on	ADP
fbem-31083	484	6	corporate	corporate	ADJ
fbem-31083	484	7	governance	governance	NOUN
fbem-31083	484	8	.	.	PUNCT
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fbem-31083	485	3	/	/	SYM
fbem-31083	485	4	risk	risk	NOUN
fbem-31083	485	5	-	-	PUNCT
fbem-31083	485	6	management	management	NOUN
fbem-31083	485	7	-	-	PUNCT
fbem-31083	485	8	and	and	CCONJ
fbem-31083	485	9	-	-	PUNCT
fbem-31083	485	10	the	the	DET
fbem-31083	485	11	-	-	PUNCT
fbem-31083	485	12	board	board	NOUN
fbem-31083	485	13	-	-	PUNCT
fbem-31083	485	14	of	of	ADP
fbem-31083	485	15	-	-	PUNCT
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fbem-31083	485	17	[	[	X
fbem-31083	485	18	18	18	NUM
fbem-31083	485	19	]	]	X
fbem-31083	485	20	massey	massey	PROPN
fbem-31083	485	21	university	university	PROPN
fbem-31083	485	22	,	,	PUNCT
fbem-31083	485	23	(	(	PUNCT
fbem-31083	485	24	n.d	n.d	PROPN
fbem-31083	485	25	.	.	PROPN
fbem-31083	485	26	)	)	PUNCT
fbem-31083	485	27	risk	risk	NOUN
fbem-31083	485	28	management	management	NOUN
fbem-31083	485	29	framework	framework	NOUN
fbem-31083	485	30	.	.	PUNCT
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fbem-31083	486	2	[	[	PUNCT
fbem-31083	486	3	19	19	NUM
fbem-31083	486	4	]	]	PUNCT
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fbem-31083	486	6	,	,	PUNCT
fbem-31083	486	7	j.b	j.b	PROPN
fbem-31083	486	8	.	.	PUNCT
fbem-31083	487	1	(	(	PUNCT
fbem-31083	487	2	2021	2021	NUM
fbem-31083	487	3	)	)	PUNCT
fbem-31083	487	4	.	.	PUNCT
fbem-31083	488	1	financial	financial	ADJ
fbem-31083	488	2	risk	risk	NOUN
fbem-31083	488	3	:	:	PUNCT
fbem-31083	488	4	the	the	DET
fbem-31083	488	5	major	major	ADJ
fbem-31083	488	6	kinds	kind	NOUN
fbem-31083	488	7	that	that	PRON
fbem-31083	488	8	companies	company	NOUN
fbem-31083	488	9	face	face	VERB
fbem-31083	488	10	.	.	PUNCT
fbem-31083	489	1	https://www.investopedia.com/ask/answers/062415/what-aremajor-categories-financial-risk-company.asp	https://www.investopedia.com/ask/answers/062415/what-aremajor-categories-financial-risk-company.asp	PROPN
fbem-31083	489	2	.	.	PUNCT
fbem-31083	490	1	[	[	X
fbem-31083	490	2	20	20	NUM
fbem-31083	490	3	]	]	PUNCT
fbem-31083	490	4	mckillop	mckillop	PROPN
fbem-31083	490	5	,	,	PUNCT
fbem-31083	490	6	d.	d.	PROPN
fbem-31083	490	7	,	,	PUNCT
fbem-31083	490	8	french	french	PROPN
fbem-31083	490	9	,	,	PUNCT
fbem-31083	490	10	d.	d.	PROPN
fbem-31083	490	11	,	,	PUNCT
fbem-31083	490	12	quinn	quinn	PROPN
fbem-31083	490	13	,	,	PUNCT
fbem-31083	490	14	b.	b.	PROPN
fbem-31083	490	15	,	,	PUNCT
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fbem-31083	490	17	,	,	PUNCT
fbem-31083	490	18	a.l	a.l	PROPN
fbem-31083	490	19	.	.	PROPN
fbem-31083	490	20	,	,	PUNCT
fbem-31083	490	21	and	and	CCONJ
fbem-31083	490	22	wilson	wilson	PROPN
fbem-31083	490	23	,	,	PUNCT
fbem-31083	490	24	j.o.s	j.o.s	PROPN
fbem-31083	490	25	.	.	PUNCT
fbem-31083	490	26	(	(	PUNCT
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fbem-31083	490	28	)	)	PUNCT
fbem-31083	490	29	.	.	PUNCT
fbem-31083	491	1	cooperative	cooperative	ADJ
fbem-31083	491	2	financial	financial	ADJ
fbem-31083	491	3	institutions	institution	NOUN
fbem-31083	491	4	:	:	PUNCT
fbem-31083	491	5	a	a	DET
fbem-31083	491	6	review	review	NOUN
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fbem-31083	491	8	the	the	DET
fbem-31083	491	9	literature	literature	NOUN
fbem-31083	491	10	.	.	PUNCT
fbem-31083	492	1	international	international	ADJ
fbem-31083	492	2	review	review	NOUN
fbem-31083	492	3	of	of	ADP
fbem-31083	492	4	financial	financial	ADJ
fbem-31083	492	5	analysis.vol.71	analysis.vol.71	NOUN
fbem-31083	492	6	.	.	PUNCT
fbem-31083	493	1	https://doi.org/10.1016/j.irfa.2020.101520	https://doi.org/10.1016/j.irfa.2020.101520	PROPN
fbem-31083	493	2	[	[	X
fbem-31083	493	3	21	21	NUM
fbem-31083	493	4	]	]	X
fbem-31083	493	5	mckinsey	mckinsey	NOUN
fbem-31083	493	6	&	&	CCONJ
fbem-31083	493	7	company	company	PROPN
fbem-31083	493	8	.	.	PUNCT
fbem-31083	494	1	(	(	PUNCT
fbem-31083	494	2	2022	2022	NUM
fbem-31083	494	3	)	)	PUNCT
fbem-31083	494	4	.	.	PUNCT
fbem-31083	495	1	the	the	DET
fbem-31083	495	2	ceo	ceo	NOUN
fbem-31083	495	3	’s	’s	PART
fbem-31083	495	4	risk	risk	NOUN
fbem-31083	495	5	agenda	agenda	NOUN
fbem-31083	495	6	:	:	PUNCT
fbem-31083	495	7	an	an	DET
fbem-31083	495	8	insurance	insurance	NOUN
fbem-31083	495	9	perspective	perspective	NOUN
fbem-31083	495	10	.	.	PUNCT
fbem-31083	496	1	https://www.mckinsey.com/industries/financial-services/ourinsights/the-ceos-risk-agenda-an-insurance-perspective	https://www.mckinsey.com/industries/financial-services/ourinsights/the-ceos-risk-agenda-an-insurance-perspective	ADJ
fbem-31083	496	2	[	[	X
fbem-31083	496	3	22	22	NUM
fbem-31083	496	4	]	]	PUNCT
fbem-31083	496	5	nibusinessinfo.co.uk	nibusinessinfo.co.uk	PROPN
fbem-31083	496	6	.	.	PUNCT
fbem-31083	497	1	(	(	PUNCT
fbem-31083	497	2	n.d	n.d	PROPN
fbem-31083	497	3	.	.	PROPN
fbem-31083	497	4	)	)	PUNCT
fbem-31083	497	5	.	.	PUNCT
fbem-31083	498	1	risk	risk	NOUN
fbem-31083	498	2	management	management	NOUN
fbem-31083	498	3	.	.	PUNCT
fbem-31083	499	1	https://www.nibusinessinfo.co.uk/	https://www.nibusinessinfo.co.uk/	PROPN
fbem-31083	500	1	content	content	PROPN
fbem-31083	500	2	/	/	SYM
fbem-31083	500	3	financial	financial	ADJ
fbem-31083	500	4	-	-	PUNCT
fbem-31083	500	5	risk	risk	NOUN
fbem-31083	500	6	[	[	X
fbem-31083	500	7	23	23	NUM
fbem-31083	500	8	]	]	SYM
fbem-31083	500	9	omondi	omondi	NOUN
fbem-31083	500	10	,	,	PUNCT
fbem-31083	500	11	k.	k.	PROPN
fbem-31083	500	12	and	and	CCONJ
fbem-31083	500	13	mwangi	mwangi	PROPN
fbem-31083	500	14	,	,	PUNCT
fbem-31083	500	15	r.m	r.m	PROPN
fbem-31083	500	16	.	.	PROPN
fbem-31083	500	17	(	(	PUNCT
fbem-31083	500	18	2023	2023	NUM
fbem-31083	500	19	)	)	PUNCT
fbem-31083	500	20	.	.	PUNCT
fbem-31083	501	1	effect	effect	NOUN
fbem-31083	501	2	of	of	ADP
fbem-31083	501	3	loan	loan	NOUN
fbem-31083	501	4	management	management	NOUN
fbem-31083	501	5	practices	practice	NOUN
fbem-31083	501	6	on	on	ADP
fbem-31083	501	7	non	non	ADJ
fbem-31083	501	8	-	-	ADJ
fbem-31083	501	9	performing	performing	ADJ
fbem-31083	501	10	loans	loan	NOUN
fbem-31083	501	11	for	for	ADP
fbem-31083	501	12	deposit	deposit	NOUN
fbem-31083	501	13	taking	take	VERB
fbem-31083	501	14	savings	saving	NOUN
fbem-31083	501	15	and	and	CCONJ
fbem-31083	501	16	credit	credit	NOUN
fbem-31083	501	17	cooperative	cooperative	ADJ
fbem-31083	501	18	societies	society	NOUN
fbem-31083	501	19	in	in	ADP
fbem-31083	501	20	kenya	kenya	PROPN
fbem-31083	501	21	.	.	PUNCT
fbem-31083	502	1	international	international	ADJ
fbem-31083	502	2	journal	journal	PROPN
fbem-31083	502	3	of	of	ADP
fbem-31083	502	4	current	current	ADJ
fbem-31083	502	5	aspects	aspect	NOUN
fbem-31083	502	6	in	in	ADP
fbem-31083	502	7	finance	finance	NOUN
fbem-31083	502	8	banking	banking	NOUN
fbem-31083	502	9	and	and	CCONJ
fbem-31083	502	10	accounting	account	VERB
fbem-31083	502	11	5(3):14	5(3):14	NUM
fbem-31083	502	12	-	-	SYM
fbem-31083	502	13	28	28	NUM
fbem-31083	502	14	.	.	PUNCT
fbem-31083	503	1	doi	doi	NOUN
fbem-31083	503	2	:	:	PUNCT
fbem-31083	503	3	10.35942/4fjhrg83	10.35942/4fjhrg83	NUM
fbem-31083	503	4	[	[	X
fbem-31083	503	5	24	24	NUM
fbem-31083	503	6	]	]	X
fbem-31083	503	7	otieno	otieno	ADJ
fbem-31083	503	8	,	,	PUNCT
fbem-31083	503	9	o.t	o.t	PROPN
fbem-31083	503	10	.	.	PROPN
fbem-31083	503	11	,	,	PUNCT
fbem-31083	503	12	mogwambo	mogwambo	NOUN
fbem-31083	503	13	,	,	PUNCT
fbem-31083	503	14	v.	v.	ADV
fbem-31083	503	15	,	,	PUNCT
fbem-31083	503	16	and	and	CCONJ
fbem-31083	503	17	otieno	otieno	ADJ
fbem-31083	503	18	,	,	PUNCT
fbem-31083	503	19	s.	s.	PROPN
fbem-31083	503	20	(	(	PUNCT
fbem-31083	503	21	2023	2023	NUM
fbem-31083	503	22	)	)	PUNCT
fbem-31083	503	23	.	.	PUNCT
fbem-31083	504	1	credit	credit	NOUN
fbem-31083	504	2	risk	risk	NOUN
fbem-31083	504	3	management	management	NOUN
fbem-31083	504	4	on	on	ADP
fbem-31083	504	5	financial	financial	ADJ
fbem-31083	504	6	performance	performance	NOUN
fbem-31083	504	7	of	of	ADP
fbem-31083	504	8	micro	micro	ADJ
fbem-31083	504	9	-	-	NOUN
fbem-31083	504	10	finance	finance	ADJ
fbem-31083	504	11	banks	bank	NOUN
fbem-31083	504	12	in	in	ADP
fbem-31083	504	13	kenya	kenya	PROPN
fbem-31083	504	14	.	.	PUNCT
fbem-31083	505	1	international	international	ADJ
fbem-31083	505	2	journal	journal	PROPN
fbem-31083	505	3	of	of	ADP
fbem-31083	505	4	social	social	ADJ
fbem-31083	505	5	sciences	science	NOUN
fbem-31083	505	6	and	and	CCONJ
fbem-31083	505	7	information	information	NOUN
fbem-31083	505	8	technology	technology	NOUN
fbem-31083	505	9	,	,	PUNCT
fbem-31083	505	10	vol	vol	NOUN
fbem-31083	505	11	.	.	PUNCT
fbem-31083	506	1	ix	ix	ADV
fbem-31083	506	2	,	,	PUNCT
fbem-31083	506	3	issue	issue	NOUN
fbem-31083	506	4	viii	viii	VERB
fbem-31083	506	5	.	.	PUNCT
fbem-31083	507	1	[	[	X
fbem-31083	507	2	25	25	NUM
fbem-31083	507	3	]	]	X
fbem-31083	507	4	paudel	paudel	PROPN
fbem-31083	507	5	,	,	PUNCT
fbem-31083	507	6	dr	dr	PROPN
fbem-31083	507	7	gyanendra	gyanendra	PROPN
fbem-31083	507	8	prasad	prasad	PROPN
fbem-31083	507	9	.	.	PUNCT
fbem-31083	508	1	(	(	PUNCT
fbem-31083	508	2	2021	2021	NUM
fbem-31083	508	3	)	)	PUNCT
fbem-31083	508	4	.	.	PUNCT
fbem-31083	509	1	risk	risk	NOUN
fbem-31083	509	2	management	management	NOUN
fbem-31083	509	3	and	and	CCONJ
fbem-31083	509	4	efficiency	efficiency	NOUN
fbem-31083	509	5	of	of	ADP
fbem-31083	509	6	cooperatives	cooperative	NOUN
fbem-31083	509	7	:	:	PUNCT
fbem-31083	509	8	a	a	DET
fbem-31083	509	9	study	study	NOUN
fbem-31083	509	10	of	of	ADP
fbem-31083	509	11	nepalese	nepalese	ADJ
fbem-31083	509	12	cooperative	cooperative	ADJ
fbem-31083	509	13	societies	society	NOUN
fbem-31083	509	14	.	.	PUNCT
fbem-31083	510	1	ssrn	ssrn	NOUN
fbem-31083	510	2	:	:	PUNCT
fbem-31083	510	3	https://ssrn.com/abstract=3970957	https://ssrn.com/abstract=3970957	NOUN
fbem-31083	510	4	or	or	CCONJ
fbem-31083	510	5	http://dx.doi.org/10.2139/ssrn.3970957	http://dx.doi.org/10.2139/ssrn.3970957	NOUN
fbem-31083	510	6	[	[	X
fbem-31083	510	7	26	26	NUM
fbem-31083	510	8	]	]	X
fbem-31083	510	9	shaji	shaji	PROPN
fbem-31083	510	10	,	,	PUNCT
fbem-31083	510	11	ashish	ashish	PROPN
fbem-31083	510	12	.	.	PUNCT
fbem-31083	511	1	(	(	PUNCT
fbem-31083	511	2	2021	2021	NUM
fbem-31083	511	3	)	)	PUNCT
fbem-31083	511	4	.	.	PUNCT
fbem-31083	512	1	financial	financial	ADJ
fbem-31083	512	2	analysis	analysis	NOUN
fbem-31083	512	3	–	–	PUNCT
fbem-31083	512	4	horizontal	horizontal	ADJ
fbem-31083	512	5	and	and	CCONJ
fbem-31083	512	6	vertical	vertical	ADJ
fbem-31083	512	7	analysis	analysis	NOUN
fbem-31083	512	8	.	.	PUNCT
fbem-31083	513	1	https://enterslice.com/learning/horizontaland-vertical-analysis/	https://enterslice.com/learning/horizontaland-vertical-analysis/	X
fbem-31083	513	2	?	?	PUNCT
fbem-31083	514	1	[	[	X
fbem-31083	514	2	27	27	NUM
fbem-31083	514	3	]	]	X
fbem-31083	514	4	shamsuddin	shamsuddin	PROPN
fbem-31083	514	5	,	,	PUNCT
fbem-31083	514	6	z.	z.	PROPN
fbem-31083	514	7	,	,	PUNCT
fbem-31083	514	8	mahmood	mahmood	PROPN
fbem-31083	514	9	,	,	PUNCT
fbem-31083	514	10	s.	s.	PROPN
fbem-31083	514	11	,	,	PUNCT
fbem-31083	514	12	ghazali	ghazali	PROPN
fbem-31083	514	13	,	,	PUNCT
fbem-31083	514	14	p.	p.	PROPN
fbem-31083	514	15	l.	l.	PROPN
fbem-31083	514	16	,	,	PUNCT
fbem-31083	514	17	salleh	salleh	PROPN
fbem-31083	514	18	,	,	PUNCT
fbem-31083	514	19	f.	f.	PROPN
fbem-31083	514	20	,	,	PUNCT
fbem-31083	514	21	&	&	CCONJ
fbem-31083	514	22	nawi	nawi	PROPN
fbem-31083	514	23	,	,	PUNCT
fbem-31083	514	24	f.	f.	PROPN
fbem-31083	514	25	a.	a.	PROPN
fbem-31083	514	26	m.	m.	PROPN
fbem-31083	514	27	(	(	PUNCT
fbem-31083	514	28	2018	2018	NUM
fbem-31083	514	29	)	)	PUNCT
fbem-31083	514	30	.	.	PUNCT
fbem-31083	515	1	indicators	indicator	NOUN
fbem-31083	515	2	for	for	ADP
fbem-31083	515	3	cooperative	cooperative	ADJ
fbem-31083	515	4	performance	performance	NOUN
fbem-31083	515	5	measurement	measurement	NOUN
fbem-31083	515	6	.	.	PUNCT
fbem-31083	516	1	international	international	ADJ
fbem-31083	516	2	journal	journal	PROPN
fbem-31083	516	3	of	of	ADP
fbem-31083	516	4	academic	academic	ADJ
fbem-31083	516	5	research	research	NOUN
fbem-31083	516	6	in	in	ADP
fbem-31083	516	7	business	business	NOUN
fbem-31083	516	8	and	and	CCONJ
fbem-31083	516	9	social	social	ADJ
fbem-31083	516	10	sciences	science	NOUN
fbem-31083	516	11	,	,	PUNCT
fbem-31083	516	12	8(12	8(12	NUM
fbem-31083	516	13	)	)	PUNCT
fbem-31083	516	14	,	,	PUNCT
fbem-31083	516	15	577–585	577–585	NUM
fbem-31083	516	16	.	.	PUNCT
fbem-31083	517	1	[	[	X
fbem-31083	517	2	28	28	NUM
fbem-31083	517	3	]	]	X
fbem-31083	517	4	svetlova	svetlova	PROPN
fbem-31083	517	5	,	,	PUNCT
fbem-31083	517	6	e.	e.	PROPN
fbem-31083	517	7	and	and	CCONJ
fbem-31083	517	8	thielmann	thielmann	PROPN
fbem-31083	517	9	,	,	PUNCT
fbem-31083	517	10	k.h	k.h	PROPN
fbem-31083	517	11	.	.	PUNCT
fbem-31083	517	12	(	(	PUNCT
fbem-31083	517	13	2020	2020	NUM
fbem-31083	517	14	)	)	PUNCT
fbem-31083	517	15	.	.	PUNCT
fbem-31083	518	1	financial	financial	ADJ
fbem-31083	518	2	risk	risk	NOUN
fbem-31083	518	3	management	management	NOUN
fbem-31083	518	4	.	.	PUNCT
fbem-31083	519	1	international	international	ADJ
fbem-31083	519	2	encyclopedia	encyclopedia	NOUN
fbem-31083	519	3	of	of	ADP
fbem-31083	519	4	human	human	ADJ
fbem-31083	519	5	geography	geography	NOUN
fbem-31083	519	6	,	,	PUNCT
fbem-31083	519	7	2nd	2nd	PROPN
fbem-31083	519	8	edition	edition	NOUN
fbem-31083	519	9	.	.	PUNCT
fbem-31083	520	1	https://www.sciencedirect.com/topics/socialsciences/financial-risk-management	https://www.sciencedirect.com/topics/socialsciences/financial-risk-management	PROPN
fbem-31083	521	1	[	[	X
fbem-31083	521	2	29	29	NUM
fbem-31083	521	3	]	]	X
fbem-31083	521	4	sugiyanto	sugiyanto	NOUN
fbem-31083	521	5	and	and	CCONJ
fbem-31083	521	6	rahayu	rahayu	PROPN
fbem-31083	521	7	,	,	PUNCT
fbem-31083	521	8	a.a	a.a	PROPN
fbem-31083	521	9	.	.	PROPN
fbem-31083	521	10	(	(	PUNCT
fbem-31083	521	11	2018	2018	NUM
fbem-31083	521	12	)	)	PUNCT
fbem-31083	521	13	.	.	PUNCT
fbem-31083	522	1	the	the	DET
fbem-31083	522	2	implementation	implementation	NOUN
fbem-31083	522	3	of	of	ADP
fbem-31083	522	4	risk	risk	NOUN
fbem-31083	522	5	management	management	NOUN
fbem-31083	522	6	and	and	CCONJ
fbem-31083	522	7	its	its	PRON
fbem-31083	522	8	effect	effect	NOUN
fbem-31083	522	9	on	on	ADP
fbem-31083	522	10	good	good	ADJ
fbem-31083	522	11	governance	governance	NOUN
fbem-31083	522	12	and	and	CCONJ
fbem-31083	522	13	success	success	NOUN
fbem-31083	522	14	.	.	PUNCT
fbem-31083	523	1	journal	journal	PROPN
fbem-31083	523	2	of	of	ADP
fbem-31083	523	3	indonesian	indonesian	ADJ
fbem-31083	523	4	economy	economy	NOUN
fbem-31083	523	5	and	and	CCONJ
fbem-31083	523	6	business	business	NOUN
fbem-31083	523	7	33	33	NUM
fbem-31083	523	8	(	(	PUNCT
fbem-31083	523	9	3	3	NUM
fbem-31083	523	10	)	)	PUNCT
fbem-31083	523	11	,	,	PUNCT
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fbem-31083	523	13	243256	243256	NUM
fbem-31083	524	1	[	[	X
fbem-31083	524	2	30	30	NUM
fbem-31083	524	3	]	]	X
fbem-31083	524	4	tortia	tortia	PROPN
fbem-31083	524	5	,	,	PUNCT
fbem-31083	524	6	ermanno	ermanno	PROPN
fbem-31083	524	7	c.	c.	PROPN
fbem-31083	524	8	(	(	PUNCT
fbem-31083	524	9	2021	2021	NUM
fbem-31083	524	10	)	)	PUNCT
fbem-31083	524	11	.	.	PUNCT
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fbem-31083	525	2	as	as	ADP
fbem-31083	525	3	common	common	ADJ
fbem-31083	525	4	-	-	PUNCT
fbem-31083	525	5	pool	pool	NOUN
fbem-31083	525	6	resource	resource	NOUN
fbem-31083	525	7	:	:	PUNCT
fbem-31083	525	8	horizon	horizon	NOUN
fbem-31083	525	9	problem	problem	NOUN
fbem-31083	525	10	,	,	PUNCT
fbem-31083	525	11	financial	financial	ADJ
fbem-31083	525	12	sustainability	sustainability	NOUN
fbem-31083	525	13	and	and	CCONJ
fbem-31083	525	14	reserves	reserve	NOUN
fbem-31083	525	15	in	in	ADP
fbem-31083	525	16	worker	worker	NOUN
fbem-31083	525	17	cooperatives	cooperative	NOUN
fbem-31083	525	18	.	.	PUNCT
fbem-31083	526	1	journal	journal	PROPN
fbem-31083	526	2	of	of	ADP
fbem-31083	526	3	co	co	ADJ
fbem-31083	526	4	-	-	ADJ
fbem-31083	526	5	operative	operative	ADJ
fbem-31083	526	6	organization	organization	NOUN
fbem-31083	526	7	and	and	CCONJ
fbem-31083	526	8	management	management	NOUN
fbem-31083	526	9	.	.	PUNCT
fbem-31083	527	1	volume	volume	NOUN
fbem-31083	527	2	9	9	NUM
fbem-31083	527	3	,	,	PUNCT
fbem-31083	527	4	issue	issue	NOUN
fbem-31083	527	5	2	2	NUM
fbem-31083	527	6	,	,	PUNCT
fbem-31083	527	7	100137	100137	NUM
fbem-31083	527	8	.	.	PUNCT
fbem-31083	528	1	https://doi.org/10.1016/j.jcom.2021.100137	https://doi.org/10.1016/j.jcom.2021.100137	NOUN
fbem-31083	528	2	[	[	X
fbem-31083	528	3	31	31	NUM
fbem-31083	528	4	]	]	SYM
fbem-31083	528	5	tucci	tucci	PROPN
fbem-31083	528	6	,	,	PUNCT
fbem-31083	528	7	linda	linda	PROPN
fbem-31083	528	8	.	.	PUNCT
fbem-31083	529	1	(	(	PUNCT
fbem-31083	529	2	2021	2021	NUM
fbem-31083	529	3	)	)	PUNCT
fbem-31083	529	4	.	.	PUNCT
fbem-31083	530	1	what	what	PRON
fbem-31083	530	2	is	be	AUX
fbem-31083	530	3	risk	risk	NOUN
fbem-31083	530	4	management	management	NOUN
fbem-31083	530	5	and	and	CCONJ
fbem-31083	530	6	why	why	SCONJ
fbem-31083	530	7	is	be	AUX
fbem-31083	530	8	it	it	PRON
fbem-31083	530	9	important	important	ADJ
fbem-31083	530	10	?	?	PUNCT
fbem-31083	531	1	https://searchcompliance.techtarget.com/definition/riskmanagement	https://searchcompliance.techtarget.com/definition/riskmanagement	NOUN
fbem-31083	531	2	.	.	PUNCT
fbem-31083	532	1	[	[	X
fbem-31083	532	2	32	32	NUM
fbem-31083	532	3	]	]	PUNCT
fbem-31083	532	4	usda	usda	PROPN
fbem-31083	532	5	rural	rural	PROPN
fbem-31083	532	6	development	development	PROPN
fbem-31083	532	7	research	research	NOUN
fbem-31083	532	8	report	report	NOUN
fbem-31083	532	9	(	(	PUNCT
fbem-31083	532	10	2011	2011	NUM
fbem-31083	532	11	)	)	PUNCT
fbem-31083	532	12	.	.	PUNCT
fbem-31083	533	1	cooperative	cooperative	ADJ
fbem-31083	533	2	theory	theory	NOUN
fbem-31083	533	3	,	,	PUNCT
fbem-31083	533	4	practice	practice	NOUN
fbem-31083	533	5	,	,	PUNCT
fbem-31083	533	6	and	and	CCONJ
fbem-31083	533	7	financing	financing	NOUN
fbem-31083	533	8	:	:	PUNCT
fbem-31083	533	9	a	a	DET
fbem-31083	533	10	dairy	dairy	NOUN
fbem-31083	533	11	cooperative	cooperative	ADJ
fbem-31083	533	12	case	case	NOUN
fbem-31083	533	13	study	study	NOUN
fbem-31083	533	14	.	.	PUNCT
fbem-31083	534	1	https://www.rd.usda.gov/media/file/download/rr221.pdf	https://www.rd.usda.gov/media/file/download/rr221.pdf	PROPN
fbem-31083	535	1	[	[	X
fbem-31083	535	2	33	33	NUM
fbem-31083	535	3	]	]	PUNCT
fbem-31083	535	4	vargas	vargas	NOUN
fbem-31083	535	5	,	,	PUNCT
fbem-31083	535	6	m.j.s	m.j.s	PROPN
fbem-31083	535	7	.	.	PROPN
fbem-31083	535	8	,	,	PUNCT
fbem-31083	535	9	garcía	garcía	ADJ
fbem-31083	535	10	,	,	PUNCT
fbem-31083	535	11	m.m.g	m.m.g	NOUN
fbem-31083	535	12	.	.	PUNCT
fbem-31083	535	13	,	,	PUNCT
fbem-31083	535	14	and	and	CCONJ
fbem-31083	535	15	torres	torre	NOUN
fbem-31083	535	16	,	,	PUNCT
fbem-31083	535	17	f.a.o	f.a.o	X
fbem-31083	535	18	.	.	PUNCT
fbem-31083	535	19	(	(	PUNCT
fbem-31083	535	20	2023	2023	NUM
fbem-31083	535	21	)	)	PUNCT
fbem-31083	535	22	.	.	PUNCT
fbem-31083	536	1	sustainable	sustainable	ADJ
fbem-31083	536	2	finance	finance	NOUN
fbem-31083	536	3	:	:	PUNCT
fbem-31083	536	4	the	the	DET
fbem-31083	536	5	role	role	NOUN
fbem-31083	536	6	of	of	ADP
fbem-31083	536	7	savings	saving	NOUN
fbem-31083	536	8	and	and	CCONJ
fbem-31083	536	9	credit	credit	NOUN
fbem-31083	536	10	cooperatives	cooperative	NOUN
fbem-31083	536	11	in	in	ADP
fbem-31083	536	12	ecuador	ecuador	NOUN
fbem-31083	536	13	.	.	PUNCT
fbem-31083	537	1	annals	annal	NOUN
fbem-31083	537	2	of	of	ADP
fbem-31083	537	3	public	public	ADJ
fbem-31083	537	4	and	and	CCONJ
fbem-31083	537	5	cooperative	cooperative	ADJ
fbem-31083	537	6	economics	economic	NOUN
fbem-31083	537	7	:	:	PUNCT
fbem-31083	537	8	volume	volume	NOUN
fbem-31083	537	9	94	94	NUM
fbem-31083	537	10	,	,	PUNCT
fbem-31083	537	11	issue	issue	NOUN
fbem-31083	537	12	3	3	NUM
fbem-31083	537	13	.	.	PUNCT
fbem-31083	537	14	https://doi.org/10.1111/apce.12428	https://doi.org/10.1111/apce.12428	NOUN
fbem-31083	537	15	[	[	SYM
fbem-31083	537	16	34	34	NUM
fbem-31083	537	17	]	]	SYM
fbem-31083	537	18	verma	verma	PROPN
fbem-31083	537	19	,	,	PUNCT
fbem-31083	537	20	eshna	eshna	NOUN
fbem-31083	537	21	.	.	PUNCT
fbem-31083	538	1	(	(	PUNCT
fbem-31083	538	2	2021	2021	NUM
fbem-31083	538	3	)	)	PUNCT
fbem-31083	538	4	.	.	PUNCT
fbem-31083	539	1	financial	financial	ADJ
fbem-31083	539	2	risk	risk	NOUN
fbem-31083	539	3	and	and	CCONJ
fbem-31083	539	4	its	its	PRON
fbem-31083	539	5	types	type	NOUN
fbem-31083	539	6	.	.	PUNCT
fbem-31083	540	1	https://www.simplilearn.com/financial-risk-and-types-rar131article	https://www.simplilearn.com/financial-risk-and-types-rar131article	PRON
fbem-31083	540	2	[	[	X
fbem-31083	540	3	35	35	NUM
fbem-31083	540	4	]	]	X
fbem-31083	540	5	wanjiru	wanjiru	NOUN
fbem-31083	540	6	,	,	PUNCT
fbem-31083	540	7	p.	p.	NOUN
fbem-31083	540	8	,	,	PUNCT
fbem-31083	540	9	&	&	CCONJ
fbem-31083	540	10	jagongo	jagongo	PROPN
fbem-31083	540	11	,	,	PUNCT
fbem-31083	540	12	a.	a.	NOUN
fbem-31083	540	13	(	(	PUNCT
fbem-31083	540	14	2022	2022	NUM
fbem-31083	540	15	)	)	PUNCT
fbem-31083	540	16	.	.	PUNCT
fbem-31083	541	1	liquidity	liquidity	NOUN
fbem-31083	541	2	risk	risk	NOUN
fbem-31083	541	3	and	and	CCONJ
fbem-31083	541	4	financial	financial	ADJ
fbem-31083	541	5	performance	performance	NOUN
fbem-31083	541	6	of	of	ADP
fbem-31083	541	7	deposit	deposit	NOUN
fbem-31083	541	8	taking	take	VERB
fbem-31083	541	9	saving	save	VERB
fbem-31083	541	10	sand	sand	NOUN
fbem-31083	541	11	credit	credit	NOUN
fbem-31083	541	12	cooperative	cooperative	ADJ
fbem-31083	541	13	societies	society	NOUN
fbem-31083	541	14	in	in	ADP
fbem-31083	541	15	kenya	kenya	PROPN
fbem-31083	541	16	.	.	PUNCT
fbem-31083	542	1	international	international	ADJ
fbem-31083	542	2	journal	journal	PROPN
fbem-31083	542	3	of	of	ADP
fbem-31083	542	4	finance	finance	NOUN
fbem-31083	542	5	and	and	CCONJ
fbem-31083	542	6	accounting,7(1	accounting,7(1	NOUN
fbem-31083	542	7	)	)	PUNCT
fbem-31083	542	8	.	.	PUNCT
fbem-31083	543	1	https://doi.org/10.47604/ijfa.1465	https://doi.org/10.47604/ijfa.1465	PRON
fbem-31083	544	1	[	[	X
fbem-31083	544	2	36	36	NUM
fbem-31083	544	3	]	]	X
fbem-31083	544	4	wuave	wuave	NOUN
fbem-31083	544	5	,	,	PUNCT
fbem-31083	544	6	t.	t.	PROPN
fbem-31083	544	7	yua	yua	PROPN
fbem-31083	544	8	,	,	PUNCT
fbem-31083	544	9	h.	h.	PROPN
fbem-31083	544	10	,	,	PUNCT
fbem-31083	544	11	and	and	CCONJ
fbem-31083	544	12	yua	yua	PROPN
fbem-31083	544	13	,	,	PUNCT
fbem-31083	544	14	p.m.	p.m.	PROPN
fbem-31083	544	15	(	(	PUNCT
fbem-31083	544	16	2020	2020	NUM
fbem-31083	544	17	)	)	PUNCT
fbem-31083	544	18	.	.	PUNCT
fbem-31083	545	1	effect	effect	NOUN
fbem-31083	545	2	of	of	ADP
fbem-31083	545	3	liquidity	liquidity	NOUN
fbem-31083	545	4	management	management	NOUN
fbem-31083	545	5	on	on	ADP
fbem-31083	545	6	the	the	DET
fbem-31083	545	7	financial	financial	ADJ
fbem-31083	545	8	performance	performance	NOUN
fbem-31083	545	9	of	of	ADP
fbem-31083	545	10	banks	bank	NOUN
fbem-31083	545	11	in	in	ADP
fbem-31083	545	12	nigeria	nigeria	PROPN
fbem-31083	545	13	.	.	PUNCT
fbem-31083	546	1	european	european	PROPN
fbem-31083	546	2	journal	journal	PROPN
fbem-31083	546	3	of	of	ADP
fbem-31083	546	4	business	business	NOUN
fbem-31083	546	5	and	and	CCONJ
fbem-31083	546	6	innovation	innovation	NOUN
fbem-31083	546	7	research	research	NOUN
fbem-31083	546	8	,	,	PUNCT
fbem-31083	546	9	vol	vol	NOUN
fbem-31083	546	10	.	.	PROPN
fbem-31083	546	11	8	8	NUM
fbem-31083	546	12	,	,	PUNCT
fbem-31083	546	13	no.4	no.4	PROPN
fbem-31083	546	14	.	.	PUNCT
fbem-31083	547	1	pp.30	pp.30	PROPN
fbem-31083	547	2	-	-	PUNCT
fbem-31083	547	3	44	44	NUM
fbem-31083	547	4	,	,	PUNCT
fbem-31083	547	5	https://eajournals.org/wpcontent/uploads/effect-of-liquidity-management-on-thefinancial-performance-of-banks-in-nigeria.pdf	https://eajournals.org/wpcontent/uploads/effect-of-liquidity-management-on-thefinancial-performance-of-banks-in-nigeria.pdf	NOUN
fbem-31083	547	6	?	?	PUNCT