Every time that the dividend payment, the company must allocate the money as capital reserves, at least one of the 20 best companies of profits made from the company's Affairs until the reserves up to one in ten of the total capital of the company, or more, but it will be OK is defined in the regulations of the company. 2. contributions, which are based on the obligations set by resolution of the Board of Directors of the company, retained earnings appropriation to guarantee an unforgettable creditors or shareholders loans by the company must be allocated to retained earnings every day life of the end of the year or at any of the debt, and at the same time, the company will need to have the same cash equal to retained earnings. In order to have enough cash to pay the bonds when due dates, after completed payment. The reserve account in accordance with obligations are outstanding, the closing book based on the obligation to transfer back to the retained earnings account that has not been allocated on the basis of the original.
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