{"data":{"id":"us-co/c.r.s.-7-48-112","jurisdiction":"us-co","citation":"C.R.S. § 7-48-112","heading":"Earned surplus.","body":"Each year the corporation shall set apart as earned surplus not less than ten percent of its net earnings for the preceding fiscal year until such surplus is equal in value to one-half of the amount paid in on the capital stock then outstanding. If the amount of surplus so established becomes impaired, it shall be built up again to the required amount in the manner provided for its original accumulation.","path":["Title 7 - CORPORATIONS AND ASSOCIATIONS","Article 48 - Business Development Corporations"],"source_url":"https://olls.info/crs/crs2026-title-07.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"f7b664634ed63a808c91ba88c1481cb8721e78ffe2cf5d3d8b99d889e5506ce9","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-7-48-111","next":"us-co/c.r.s.-7-48-113"},"notice":"GroundRules: Original legal text. Not legal advice."}