公司分配当年税后利润时，应当提取利润的百分之十列入公司法定公积金。
When a company distributes the annual after-tax profits , it shall allocate ten percent of its profits to its statutory common reserve fund.
法定公积金转增资本后留存企业的部分，以不少于转增前注册资本的25%为限。
The part retained in the enterprise out of the legal accumulation funds after converting into increased capital shall not be less than 25% of the registered capital before the conversion.
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。
When the statutory common reserve is changed to capital, the remainder of the common reserve shall not be less than25% 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。
The common reserve fund of a company is used to make up its losses, expand its production and operations or for conversion into additional capital of the company.
原《公司法》第一百七十七条规定：“公司分配当年税后利润时，应当提取利润的百分之十列入公司法定公积金，并提取利润的百分之五至百分之十列入公司法定公益金。”
Meanwhile, the original Company Ordinance states that when the company distributes the after-tax profits, it should draw from the profits by 5% to 10% to the statutory public welfare fund.
原《公司法》第一百七十七条规定：“公司分配当年税后利润时，应当提取利润的百分之十列入公司法定公积金，并提取利润的百分之五至百分之十列入公司法定公益金。”
Meanwhile, the original Company Ordinance states that when the company distributes the after-tax profits, it should draw from the profits by 5% to 10% to the statutory public welfare fund.
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