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	<id>https://wiki.treasurers.org/w/index.php?action=history&amp;feed=atom&amp;title=Statutory_reserve</id>
	<title>Statutory reserve - Revision history</title>
	<link rel="self" type="application/atom+xml" href="https://wiki.treasurers.org/w/index.php?action=history&amp;feed=atom&amp;title=Statutory_reserve"/>
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	<updated>2026-08-24T04:12:42Z</updated>
	<subtitle>Revision history for this page on the wiki</subtitle>
	<generator>MediaWiki 1.40.0</generator>
	<entry>
		<id>https://wiki.treasurers.org/w/index.php?title=Statutory_reserve&amp;diff=59035&amp;oldid=prev</id>
		<title>Doug: Mend link.</title>
		<link rel="alternate" type="text/html" href="https://wiki.treasurers.org/w/index.php?title=Statutory_reserve&amp;diff=59035&amp;oldid=prev"/>
		<updated>2025-12-06T15:35:59Z</updated>

		<summary type="html">&lt;p&gt;Mend link.&lt;/p&gt;
&lt;table style=&quot;background-color: #fff; color: #202122;&quot; data-mw=&quot;interface&quot;&gt;
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				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;← Older revision&lt;/td&gt;
				&lt;td colspan=&quot;2&quot; style=&quot;background-color: #fff; color: #202122; text-align: center;&quot;&gt;Revision as of 15:35, 6 December 2025&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l44&quot;&gt;Line 44:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 44:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Share premium]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Share premium]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Undistributable reserves]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot;&gt;&lt;/td&gt;&lt;td style=&quot;background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Undistributable reserves]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;−&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Unrealised &lt;del style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;profits&lt;/del&gt;]]&lt;/div&gt;&lt;/td&gt;&lt;td class=&quot;diff-marker&quot; data-marker=&quot;+&quot;&gt;&lt;/td&gt;&lt;td style=&quot;color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[Unrealised &lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;profit&lt;/ins&gt;]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>Doug</name></author>
	</entry>
	<entry>
		<id>https://wiki.treasurers.org/w/index.php?title=Statutory_reserve&amp;diff=59034&amp;oldid=prev</id>
		<title>Doug: Create page - sources - Linked pages &amp; The Treasurer Issue 4, 2025 p41.</title>
		<link rel="alternate" type="text/html" href="https://wiki.treasurers.org/w/index.php?title=Statutory_reserve&amp;diff=59034&amp;oldid=prev"/>
		<updated>2025-12-06T15:35:31Z</updated>

		<summary type="html">&lt;p&gt;Create page - sources - Linked pages &amp;amp; The Treasurer Issue 4, 2025 p41.&lt;/p&gt;
&lt;p&gt;&lt;b&gt;New page&lt;/b&gt;&lt;/p&gt;&lt;div&gt;''Company law - distributable reserves - capital - Reduction of Capital''. &lt;br /&gt;
&lt;br /&gt;
Reduction of Capital is a formal legal process that - subject to safeguards - transforms undistributable reserves into legally distributable amounts.&lt;br /&gt;
&lt;br /&gt;
In this context, statutory reserves are ones that can be reduced or cancelled by a relatively simpler and quicker reduction in capital process.&lt;br /&gt;
&lt;br /&gt;
Statutory reserves include share premium accounts, capital redemption reserve and redenomination reserves.&lt;br /&gt;
&lt;br /&gt;
''(Source - The Treasurer, Issue 4, 2025, p40-41.)''&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
== See also ==&lt;br /&gt;
* [[Capital]]&lt;br /&gt;
* [[Capital account]]&lt;br /&gt;
* [[Capital adequacy]]&lt;br /&gt;
* [[Capital and liquidity management]]  &lt;br /&gt;
* [[Capital buffer]]&lt;br /&gt;
* [[Capital charge]]&lt;br /&gt;
* [[Capital conservation]]&lt;br /&gt;
* [[Capital Conservation Buffer]]&lt;br /&gt;
* [[Capital control]]&lt;br /&gt;
* [[Capital employed]]&lt;br /&gt;
* [[Capital expenditure]]  (capex)&lt;br /&gt;
* [[Capital instrument]]&lt;br /&gt;
* [[Capital maintenance]]&lt;br /&gt;
* [[Capital management]]&lt;br /&gt;
* [[Capital market]]&lt;br /&gt;
* [[Capital redemption reserve]]&lt;br /&gt;
* [[Capital Requirements Directive]]&lt;br /&gt;
* [[Capital securities]]&lt;br /&gt;
* [[Capital structure]]&lt;br /&gt;
* [[Capitalisation]]&lt;br /&gt;
* [[Corporate finance]]&lt;br /&gt;
* [[Distributable reserves]]&lt;br /&gt;
* [[Equity]]&lt;br /&gt;
* [[Equity capital]]&lt;br /&gt;
* [[Merger reserve]]&lt;br /&gt;
* [[Non-statutory reserve]]&lt;br /&gt;
* [[Realised profits]]&lt;br /&gt;
* [[Redenomination reserve]]&lt;br /&gt;
* [[Regulatory capital]]&lt;br /&gt;
* [[Reserves]]&lt;br /&gt;
* [[Share capital]]&lt;br /&gt;
* [[Share premium]]&lt;br /&gt;
* [[Undistributable reserves]]&lt;br /&gt;
* [[Unrealised profits]]&lt;/div&gt;</summary>
		<author><name>Doug</name></author>
	</entry>
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