El artículo 169 del Código de Comercio, señala que en el caso de SA y SRL, la reserva legal debe ser, como mínimo, el 5% sobre las utilidades líquidas y efectivas. Es correcto o se puede tomar para la constitución de la reserva legal del los resultados acumulados, en otras palabras The reserve must be replenished with the profits made before its distribution, if, for any reason, it has decreased. (§ 347 HGB). and the entry for reformulation at the end of each management for previously accumulated companies: the articles of association of this reserve must also be reflected in the articles of association of companies and limited liability companies. The legal reserve in Bolivia is one of the obligations that FUNDEMPRESA requires for joint-stock companies. The percentage of applications is at least 5% for companies and limited liability companies until they reach 50% of their paid-up capital. Thank you doctor, really your site saves me a lot. Dear Walter, no, this must be the result of management in accordance with the standard. Formation of legal reserve, 5% of liquid profit, s / g Article 169 of Law 14379 and articles of association of the company. The structure of the income statement is usually as follows: Although it is obvious at first glance that net profit is the result when taxes are deducted, it is important to make some clarifications to arrive at this conclusion. Congratulations to the administrators of this site, for the great benefit they offer us. Esta estructura se debe a que el Impuesto a las Utilidades de las Empresas (IUE) corresponde al gasto pero en el caso boliviano el IUE no es deducible (DS 24051).
Entonces bien podemos emplear la siguiente estructura para simplificar la exposición en el Estado de resulados: las Cooperativas de Ahorro y Credito, estan obligadas a realizar la Reserva legal hasta el 50 % de su capital pagado? Reformulation of asset reserves on the basis of dry UFV. The data are correct or can be used for the constitution of the legal reserve for the accumulated results, in other words, Article 169 of the Commercial Code stipulates that in the case of SA and SRL, the legal reserve must be at least 5% on liquid and actual profits. Are savings banks obliged to set up the legal reserve of 50% of their paid-up capital? Whatever their nature, companies may also accept the establishment of appropriate special reserves that correspond to prudent management. The percentage, limit and target are agreed by the shareholders or by the general meetings. If the reserve is calculated on the basis of net profit, we must indicate whether this is done before or after tax. Article 170: (NON-CREATION OF RESERVATIONS). The directors, directors and trustees are jointly and severally liable for the violation of the provisions of the first part of the preceding article and, where appropriate, are obliged to make available to the company an amount equal to the reserve still constituted and may repeat it to the partners for the amount illegally distributed. This structure is due to the fact that corporate income tax (EUI) is equal to expenditure, but in the Bolivian case, the EUI is not deductible (DS 24051). Then we can use the following structure to facilitate exposure to the state of resulados: Art. 169.- (LEGAL RESERVE). In the case of public limited companies, a reserve of at least five per cent of the real and liquid profit is constituted up to half of the paid-up capital, with the exception of the reserves provided for by special laws.
Art. 169.- (RESERVA LEGAL). In the case of joint-stock companies, a reserve of at least five per cent of the actual and liquid profit generated must be established, up to half of the paid-up capital, unless otherwise provided by special laws. The reserve must be built up with the profits made before its distribution, if it has decreased for any reason. (Art. 347 HGB). The creation of this reserve must therefore also be reflected in the statutes of capital companies and limited liability companies. Companies of any kind may also agree to the establishment of appropriate and prudent special reserves in accordance with prudent management. The percentage, limit and destination are agreed by the partners or by shareholders` meetings. Adjustment of capital reserves on the basis of the UFV in accordance with the details of Art. 170.- (NON-COMPLIANCE WITH THE CONSTITUTION OF RESERVES).
The directors, directors and trustees are jointly and severally liable for non-compliance with the provisions of the first part of the preceding article and, where applicable, are obliged to provide the company with an amount equal to the unconstituted reserve, which may repeat against the partners the amount unduly distributed. If the reserve is calculated on net profit, we need to clarify whether this is done before or after tax. Thank you doctor, really your site saves me from a lot. There is another regulation for financial institutions. Law 1488 (art. 26) stipulates that for this type of company, the minimum percentage is 10% up to 50% of the paid-up capital. Dear Walter, no, this must be the result of management in accordance with the standard. Congratulations to the administrators of this site for the great benefit they give us. has its origins in the Bolivian Commercial Code, Law 14379. In its article 169, it states: The structure of the profit and loss account is generally as follows: Unlike the politicians of this country who steal, there are other people who do noble things, do research, create ideas, etc. Legal reserve formation, 5% of net profit, s / g Art. 169 of Law 14379 and articles of association of the company.
is created by the Bolivian Commercial Code, Law 14379. Clause 169 states that there is another regulation for financial institutions. Law 1488 (art. 26) stipulates that for this type of company, the minimum percentage is 10% to 50% of the paid-up capital. Unlike politicians in this country who fly flights, there are other people who do noble things to do research, develop ideas, etc. The legal reserve in Bolivia is one of the obligations that FUNDEMPRESA requires for companies. The percentage of application is at least 5% for companies and limited liability companies until they reach 50% of their paid-up capital. and the entry for restatement at the end of each management for the previous cumulative: Although it is obvious at first glance that liquid profit is the result once taxes are deducted, it is important to make some clarifications to reach this conclusion.