§ 21-2113. Reserves; amount. — United States — Nebraska law | Esheria

§ 21-2113. Reserves; amount.

Each year, the corporation must set aside at least 10% of the prior fiscal year’s net earnings as a reserve for losses and contingencies until the reserve reaches one-half of paid-in capital stock. If the reserve becomes impaired, it must be restored.

Jurisdiction
United States — Nebraska
Instrument
Act or statute
Version
Undated source snapshot
Language
en
Updated
Official source
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earnings allocation reserves

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