statutory reserve 中文意思是什麼
statutory reserve
解釋
法定儲備-
Article 167 where a company distributes its aftertax profits of the current year, it shall draw 10 percent of the profits as the company ' s statutory common reserve
第一百六十七條公司分配當年稅后利潤時，應當提取利潤的百分之十列入公司法定公積金。 -
The usage of the statutory public welfare fund is the staffs " collective welfare. the article 83 of the enterprise accounting system states that the statutory public welfare fund refers to the provisions drawn from the net profit for the staffs ’ collective welfare facilities. when the statutory public welfare fund uses for staffs ’ collective welfare, it should be transferred into the other surplus reserve
《企業會計制度》第八十三條規定: 「法定公益金，是指企業按照規定的比例從凈利潤中提取的用於職工集體福利設施的公益金，法定公益金用於職工集體福利時，應當將其轉入任意盈餘公積。 」 -
Where the statutory reserve fund is not sufficient to cover the company ' s loss from the previous year, the current year profit shall be used to cover such loss before allocation is made to the statutory reserve fund and the statutory welfare fund pursuant to the previous paragraph
公司的法定公積金不足以彌補上一年度公司虧損的，在依照前款規定提取法定公積金和法定公益金之前，應當先用當年利潤彌補虧損。 -
If the shareholders ' committee or the board of directors, in violation of the previous paragraph, distributes profit to the shareholders before covering company losses and making allocation to company statutory reserve fund and statutory welfare fund, the profit so distributed must be returned to the company
股東會或者董事會違反前款規定，在公司彌補虧損和提取法定公積金、法定公益金之前向股東分配利潤的，必須將違反規定分配的利潤退還公司。 -
Article 177 in distribution of its current year after - tax profit, a company shall allocate 10 percent to its statutory reserve fund, 5 to 10 percent to its statutory welfare fund
第一百七十七條：公司分配當年稅后利潤時，應當提取利潤的百分之十列入公司法定公積金，並提取利潤的百分之五至百分之十列入公司法定公益金。 -
Statutory surplus reserve mainland china
法定公積金中國內地 -
When the statutory common reserve is changed to capital, the remainder of the common reserve shall not be less than 25 % of the registered capital prior to the increase
法定公積金轉為資本時，所留存的該項公積金不得少於轉增前公司注冊資本的百分之二十五。 -
Provided, however, upon conversion of statutory reserve fund into capital, the amount remaining in the statutory reserve fund may not fall below 25 percent of the registered capital
但法定公積金轉為資本時，所留存的該項公積金不得少於注冊資本的百分之二十五。 -
After the company draws the statutory common reserve from the after - tax profits, it may, upon a resolution made by the shareholders ' meeting, draw a discretionary common reserve from the after - tax profits
公司從稅后利潤中提取法定公積金后，經股東會或者股東大會決議，還可以從稅后利潤中提取任意公積金。 -
Allocation to the company ' s statutory reserve fund may be waived once the cumulative amount of funds therein exceeds 50 percent of the company ' s registered capital
公司法定公積金累計額為公司注冊資本的百分之五十以上的，可不再提取。 -
Readers may be aware that there is no reserve requirements for banks in hong kong, although our banking ordinance specifies a clearly defined statutory liquidity ratio for authorized institutions
相信讀者也知道香港並沒有儲備要求，但銀行業條例清楚定明認可機構須遵守的法定流動資產比率。
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