{"data":{"id":"us-wi/wis.-stat.-225.06","jurisdiction":"us-wi","citation":"Wis. Stat. § 225.06","heading":"Finance.","body":"Any such corporation shall set apart as a surplus not less than 10 percent of its net earnings each year until such surplus, with any unimpaired surplus paid in, shall amount to one-half of the capital stock. The surplus shall be kept to secure against losses and contingencies, and whenever it becomes impaired it shall be reimbursed in the manner provided for its accumulation.","path":["Chs. 178-226, Partnerships and Corporations; Transportation; Utilities; Banks; Savings Associations","Chapter 225 Business Development Credit Corporations"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/225.06","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:01:09Z","sha256":"e0edd3589d7f000f1c212241a8d6c85c290d0adf263553f3957b436167cf848a","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-225.05","next":"us-wi/wis.-stat.-225.07"},"notice":"GroundRules: Original legal text. Not legal advice."}