+Članak 65. Zakonske rezerve
---+Article 65 1.
---+Article 65 2.
---+Article 65 3.

Članak 65. Zakonske rezerve

Članak 65.

Zakonske rezerve

1.   Ne dovodeći u pitanje obvezujuće odredbe nacionalnih propisa, statutom se određuju pravila za raspodjelu dobiti za svaku financijsku godinu.

2.   U slučaju kada je ostvarena dobit, statutom se određuje osnivanje zakonske rezerve u koju se unosi dobit prije bilo koje druge raspodjele dobiti.

Dok su zakonske rezerve jednake temeljnom kapitalu navedenom u članku 3. stavku 2., iznos unesen u zakonske rezerve ne smije biti manji od 15 % dobiti za financijsku godinu nakon pokrića bilo kojih prenesenih gubitaka.

3.   Članovi kojima prestaje članstvo u SCE-u nemaju pravo potraživati iznose koji su tako uneseni u zakonske rezerve.

1. Pregled

,
Article 65 1.
Without prejudice to mandatory provisions of national laws, the statutes shall lay down rules for the allocation of the surplus for each financial year.
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.
Article 65 3.
Members leaving the SCE shall have no claim against the sums thus allocated to the legal reserve.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
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