Article NO. Content

Title:

Company Act 

Amended Date: 2021.12.29 
Article 239     The legal reserve and the capital reserve shall not be used except for making good the deficit (or loss) of the company; however, this clause shall not apply to the case set forth in Article 241 hereof or as otherwise provided for in the law.
    A company shall not use the capital reserve to make good its capital loss, unless the surplus reserve is insufficient to make good such loss.

Interpretation:

Relevant Laws: