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GenG Genossenschaftsgesetz
ZivilrechtPrivates WirtschaftsrechtGesellschaftsrecht
Kapitalgesellschaftsrecht
Die Satzung kann bestimmen, dass der Gewinn nicht verteilt, sondern der gesetzlichen Rücklage und anderen Ergebnisrücklagen zugeschrieben wird. Die Satzung kann ferner bestimmen, dass der Vorstand einen Teil des Jahresüberschusses, höchstens jedoch die Hälfte, in die Ergebnisrücklagen einstellen kann.
Quelle: BMJ
Import: