La empresa estará obligada a constituir un fondo de reserva legal que ampare los activos, el cual se formará con el diez por ciento (10%) de las utilidades líquidas de cada ejercicio social hasta completar el cincuenta por ciento (50%) del valor de los activos. Los estatutos de cada empresa determinarán la creación de los demás fondos de reserva que considere conveniente.
Decreto 561 de 1989 →In force
Article 37
Decreto 561 de 1989 · Por el cual se expide el régimen jurídico de las Empresas Comunitarias
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