法定公积金

公司分配当年税后利润时，应当提取利润的百分之十列入公司法定公积金。

When a company distributes the annual after-tax profits , it shall allocate ten percent of its profits to its statutory common reserve fund .

原《公司法》第一百七十七条规定：公司分配当年税后利润时，应当提取利润的百分之十列入公司法定公积金，并提取利润的百分之五至百分之十列入公司法定公益金。

Meanwhile , the original Company Ordinance states that when the company distributes the after-tax profits , it should draw from the profits by 5 % to 10 % to the statutory public welfare fund .

法定公积金由两部分资金组成：一是，依法从公司的盈余中提取；二是，由公司的资本增值及其他原因形成。

Legal accumulation fund comprises by two shares capital : it is , extract from inside the profit of the company lawfully ; 2 be , form by the reason of capital appreciation etc of the company .

公司法定公积金累计额为公司注册资本的百分之五十以上的，可不再提

" When the aggregate Balance in the statutory common reserve fund is fifty per cent or more of the registered capital of the company , the company need not make any further allocations to that fund . "

法定公积金的提取，具有强制性，保险公司必须依法提取；任意公积金的提取，不具有强制性，保险公司可以根据实际需要自行决定提取。

The extraction of legal accumulation fund , have mandatory , insurance company must be extracted lawfully ; the extraction of aleatoric accumulation fund , do not have mandatory , insurance company can be extracted according to needing write one 's own ticket actually .