ARTICULO 1.3.2.0.2 . RESERVA LEGAL EN SOCIEDADES DE CAPITALIZACION. Las sociedades de capitalización deberán formar y mantener una reserva que se integrará con el diez (10%) de las utilidades anuales. Dicha reserva no será inferior al cincuenta por ciento (50%) del capital pagado. No podrán decretarse ni repartirse dividendos mientras no se haya hecho la deducción necesaria para formar los fondos de reserva de que trata este artículo.
Decreto 1730 de 1991 →In force
Article 1.3.2.0.2
Decreto 1730 de 1991 · por el cual se expide el Estatuto Orgánico del Sistema Financiero.
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