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公司法定公积金是什么意思
释义
法律分析:公积金又称储备金,是公司为了巩固自身的财产基础提高公司的信用和预防意外亏损,依照法律和公司章程的规定,在公司资本以外积存的资金。
法律依据:《中华人民共和国公司法》第一百六十六条 公司分配当年税后利润时,应当提取利润的百分之十列入公司法定公积金。公司法定公积金累计额为公司注册资本的百分之五十以上的,可以不再提取。
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更新时间:2025/10/29 4:17:59