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.

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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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