Article 65 2.
Where there is such a surplus, the statutes shall require the establishment of a legal reserve funded out of the surplus before any other allocation. Until such time as the legal reserve is equal to the capital referred to in Article 3(2), the amount allocated to it may not be less than 15 % of the surplus for the financial year after deduction of any losses carried over.
1. Resumen
1.1 Referencias
1.2 Requisitos identificados
1.3 Estándares relacionados
2. Requisitos identificados
Requisitos
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3. Estándares relacionados
Estándares
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