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Article 13
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An OTC trading enterprise shall set aside special reserve from its after-tax earnings each year.
The special reserve of the preceding paragraph shall be set aside annually at a rate not higher than 80 percent of after-tax earnings, with the actual rate to be set by the Competent Authority with consideration to the OTC trading enterprise's earnings status.
The special reserve of paragraph 1 may not be used except to cover company losses, or for uses filed with and approved by the Competent Authority.
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