Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.

资本公积包括股本溢价、定财产重估增值、受捐赠的资产价值等。

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Article40 capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.

第四十条资本公积金包括股本溢价、定财产重估增值、受损赠的资产价值等。

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