REGULATIONS CONCERNING TERMINOLOGY, FORMS AND METHODS OF PREPARATION OF FINANCIAL STATEMENTS, ETC. Copyright Roderick Seeman

Subchapter I. Capital

Section 1 General Discussion

Article 59. Classification of Capital Capital must be divided into paid in capital, legal capital reserve, legal earned surplus and other surplus.

2. In those cases of the previous Paragraph, in those situations where capital is in deficit, other surplus must be entered as a deficit.