The Comparison of Turning Capital Surplus or Reserve Surplus to Increase Capital and Distributing Stock Divedends;
Invested capital, capital reserve, surplus reserve and undis- tributed profit shall be shown by items in accounting statement.
Capital reserve includes premium on capital stock, legal incre- ment of property value through revaluation and value of donated assets accepted, etc.
Capital reserve includes premium on capital stock, legal incre-ment of property value through revaluation and value of donated assets accepted, etc.
To Analyze the Disadvantage of Accounting Standard by Capital Surplus;
Identifying the Characteristics of Chinese Accounting from the Change in Detailed Account of Capital Reserve;
The premium resulting from issuance of shares at a price above par value shall be allocated to the company's capital reserve fund.
Accounting Transactions and Their Treatment Concerning Several Deferred Taxes and Reserve Funds of Capital Surplus;
Article40 Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.
Article 40 Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.
"Denatured" capital accumulation is one that turns public capital into private capital with every artifice.
When the statutory common reserve is changed to capital, the remainder of the common reserve shall not be less than25% of the registered capital prior to the increase.
Provided, however, upon conversion of statutory reserve fund into capital, the amount remaining in the statutory reserve fund may not fall below25 percent of the registered capital.
An Analysis of Public Policies toward Promoting Accumulation of Human Capital in Chinese Rural Areas;
provident fund investment management company
"The common reserve fund of a company is used to make up its losses, expand its production and operations or for conversion into additional capital of the company."
Total bank capital and surpluses increased nearly 100 per cent from 1919 to 1929.
Hoarding（囤积） so much is inefficient: companies reduce their return on equity by having too little debt.