When a company distributes the annual after-tax profits , it shall allocate ten percent of its profits to its statutory common reserve fund.
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 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。
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