1 statutory provident fund
Statutory provident fund refers to the provident fund used to make up for operating losses and development after deducting not less than 10% of the after-tax profit of the previous year at year-end settlement. When the accumulated amount of the statutory common reserve fund of the company is 50% of the registered capital of the company, it may not be withdrawn.
2. Arbitrary provident fund
Arbitrary common reserve refers to the statutory common reserve after deducting not less than 65,438+00% of the company's after-tax profit in the previous year, or when the statutory common reserve has reached 50% of the company's registered capital and will not increase any more, the shareholders' meeting of the company's authority decides to deduct some shares from the profit as arbitrary common reserve, and the ratio of arbitrary common reserve to registered capital is not limited, and it is completely deducted by the company's authority according to the development needs.
3. Capital accumulation fund
Capital accumulation fund refers to the part of capital or assets invested by investors or other people (or units) that belongs to investors but does not constitute paid-in capital. In other words, the capital accumulation fund is the capital invested by investors that exceeds the statutory capital, or the assets invested by others (or units) that do not form paid-in capital. It is not transformed from the net profit realized by the enterprise, but belongs to the category of capital in essence.
Tips: The above information is for reference only.
Reply time: 202 1-08-02. Please refer to the latest business changes announced by Ping An Bank in official website.
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