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Article 32
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A company-type stock exchange shall allocate a special reserve from its after tax profit.
The percentage to be set aside as a special reserve each year as referred to in the preceding paragraph shall not exceed 80 percent, and shall be designated by the FSC depending on profitability.
The special reserve as referred to in paragraph 1 shall not be used for purposes other than to cover company losses or those filed with and approved by the FSC.
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