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友善列印
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Amendments

Title：

Securities and Exchange Act Enforcement Rules  CH

Amended Date： 2012.11.23 
Article Content Content Search Article No. Search Legal Basis Amended Article Legislative History Chinese

Title： Securities and Exchange Law Enforcement Rules(2002.03.25)
Date：
Article 8 With respect to the ratios for a capitalization of capital reserves stipulated in Paragraph 2, Article 41 of the Law, for those conducted pursuant to Paragraph 1, Subparagraph 1, Article 241 of the Company Law, the total sum of capital reserves capitalized per annum may not exceed 10 percent of the paid-in capital.

With respect to a capitalization of capital reserves conducted pursuant to Paragraph 1, Subparagraph 1, Article 241 of the Company Law, the capital reserves realized from a capital increase or other source shall be capitalized only in the following fiscal year after being registered by the company with the competent authority for approval.