Citation Matching
Project 37098 –
Task 1237527
| Instructions: Identify the Control, if it exists, to which the Citation should be mapped. | Task Description: Match the "Article 18" Citation to a Control | Authority Document URL: Website URI Document URI |
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Citation Reference: Article 18 Citation Guidance: Notwithstanding the provision of Article 445(4) (Amounts of Stated Capital and Amounts of Reserves) of the Companies Act, in the case where a Bank pays dividends from surplus, it shall record an amount equivalent to one fifth of the amount of the deduction from surplus as a result of the payment of such dividends of surplus, as capital reserves or retained earnings reserves pursuant to the provisions of a Cabinet Office Ordinance. | ||
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