A modo de introductorio, una reserva legal es aquella cantidad de activos que la empresa almacena, sacando un pequeño porcentaje de su capital neto y lo deposita sumandolo a valores anteriores para generar un capital social que le servirá de sostén en el caso de que surja algún tipo de problema financiero a lo largo de la producción annual. The remaining accounts are taken into account in free reserve by the Company`s management in accordance with the resolutions of the Annual General Meeting. Retained earnings are used to maintain the company`s share capital. Therefore, accounting uses the “legal reserve” account to reserve the required part, in addition to the other types of reserves you can make. Articles 193 and 2 of Law 6.404/76 stipulate: “The legal reserve aims to ensure the integrity of the share capital and may only be used to offset benefits or increase capital. Companies that are not legally required to set up a legal reserve may be taken into account in the articles of association. Perhaps one of the most practical examples is the observation of the behaviour of the legal reserve within a company: “The losses are compensated by the reserves provided for this purpose and, if this is not possible, by the legal reserve. Reserves intended to absorb certain losses may not be used to cover other losses unless the Assembly so decides. Limite obrigatório da Reserva Legal: a legal reserve is constituted obrigatoriamente, pela companhia, atÃque seu limite atinja 20% do capital realized, quando então© deixará de ser acrescida. Legal reserve Mandatory limit = 20% of the share capital Mandatory limit of the legal reserve = 500,000 * 20% = R$ 100,000.00 If you already had in another capital reserve account the amount of R$ 12,000.00 added to the existing balance of the legal reserve, R$ 30,000.00, which together amounts to 30% of the company`s share capital, the minimum reserve is already complete, There is no need to assign this value to the minimum reserve. El valor de la reserva legal se obtiene de la suma de todas las utilidades contables que este empresa disponga, teniendo ya esta suma liquidada sin ningún tipo de impuestos o de pago fiscal, se le dispondrá un 10% de este total para ser destinado a la reserva fiscal de este empresa.

Suppose the fictitious company XYZ Alimentos has a registered capital of 100 million reais. In 2019, it had a year of great performance and an estimated net profit of R$480 million. Vamos assumir que a empresa já tem R$ 8 milhões na conta da reserva legal. Taking into account that the legal reserve must be accumulated in the share capital that, as defined above, the company stores as a method of hedging to support possible damages; The maximum limit that the statutory reserve may have would be one-fifth of the net share capital of the company. When the company is formed or subsequently by resolution of the general meeting, a statutory reserve may be set aside for such purposes as the members deem appropriate. The law does not distinguish between the type or category of companies, so that whatever it is, by the mere fact that it is foreign, it must constitute the legal reserve under Article 452 of the Commercial Code. As we have already explained, la reserva legal es una herramienta que muchas empresas utilizan para tener un backdo monetario de cara a nuevas inversiones o producciones que puedan desstabilize la economía de la misma. RIGHTS QUESTION: The table shows the composition of the building compared to the year 2014 in the balance sheet of the company alfa.

At the end of 2015, the company recorded a profit of 1,500,000 reais. The rest of the security reserve has not been used, nor has a new reserve. Social capital has not changed. Based on the information provided, evaluate the following point. According to legal regulations, the company must represent 5% of the profit of the product as a legal reserve and add it to the existing balance, which amounts to 325,000 reais. That is, according to Brazilian company law, 10% of our profits must go into the coffers of the so-called legal reserve, which must have 20% of the share capital. We would like to count or increase gives legal reserve, famos or seguinte: For example, if the share capital of the corporation is $100,000,000 and the legal reserve has accumulated $70,000,000, this means that the company has a legal reserve of more than $20,000,000 than required by law, so that you can take that $20,000,000 and give it the use that the House is proposing.