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

Section 3. Legal Capital Reserve and Legal Earned Surplus

Article 63 Indications of Capital and Earned Surplus Legal capital reserve and earned surplus must be noted with headings of legal capital surplus and earned surplus respectively.

2. Those reserves which were established by law which correspond to legal capital surplus or earned surplus must be noted with a heading with a name showing the said reserve and located following legal capital reserve and legal earned surplus.