| 1. | Statutory surplus reserve mainland china
法定公积金中国内地 |
| 2. | 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
法定公积金转为资本时，所留存的该项公积金不得少于转增前公司注册资本的百分之二十五。 |
| 3. | 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
但法定公积金转为资本时，所留存的该项公积金不得少于注册资本的百分之二十五。 |
| 4. | Legal accumulation fund comprises by two shares capital : it is , extract from inside the profit of the company lawfully ; 2 be , form by the reason of capital appreciation etc of the company
法定公积金由两部分资金组成：一是，依法从公司的盈余中提取；二是，由公司的资本增值及其他原因形成。 |
| 5. | 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
公司从税后利润中提取法定公积金后，经股东会或者股东大会决议，还可以从税后利润中提取任意公积金。 |
| 6. | The extraction of legal accumulation fund , have mandatory , insurance company must be extracted lawfully ; the extraction of aleatoric accumulation fund , do not have mandatory , insurance company can be extracted according to needing write one ' s own ticket actually
法定公积金的提取，具有强制性，保险公司必须依法提取；任意公积金的提取，不具有强制性，保险公司可以根据实际需要自行决定提取。 |
| 7. | 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
公司的法定公积金不足以弥补上一年度公司亏损的，在依照前款规定提取法定公积金和法定公益金之前，应当先用当年利润弥补亏损。 |
| 8. | Article 204 where a company fails to draw legal accumulation funds according to the present law , it shall be ordered by the treasury department of the people ' s government at the county level or above to make up the amount it is due , and may be fined up to 200 , 000 yuan
第二百零四条公司不依照本法规定提取法定公积金的，由县级以上人民政府财政部门责令如数补足应当提取的金额，可以对公司处以二十万元以下的罚款。 |
| 9. | If the shareholders ' meeting , shareholders ' assembly or board of directors distributes the profits by violating the provisions of the preceding paragraph before the losses are made up and the statutory common reserves are drawn , the profits distributed must be refunded to the company
股东会、股东大会或者董事会违反前款规定，在公司弥补亏损和提取法定公积金之前向股东分配利润的，股东必须将违反规定分配的利润退还公司。 |
| 10. | 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
股东会或者董事会违反前款规定，在公司弥补亏损和提取法定公积金、法定公益金之前向股东分配利润的，必须将违反规定分配的利润退还公司。 |
