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Article 41
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When the Competent Authority deems it necessary, it may order a company that has issued securities under this Act to set aside, in addition to the allocation of legal reserve required by law, a certain proportion of its earnings as a special reserve.
When a company that has issued securities under this Act applies to capitalize its legal reserve or capital reserve, it shall first make up any loss. If it will capitalize capital reserve, a limit of a certain percentage shall be imposed.
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