Source register

532 researched statements on Syrian formation law – each with source, check date and verification status. As of: 11 October 2026.

“Verified against the legal text” and “Official body” count as supported. All other entries are still to be verified and lead to a professional review in the case.

No.	Statement	Verification status	Source	checked on
E-197	LD 29/2011 Art. 197 – الاحتياطي الاجباري Joint-stock company (1) The company must allocate 10 % of net profit annually to the statutory reserve; it may cease doing so when the reserve reaches one quarter of the capital. With the consent of the general assembly, allocations may continue until the reserve reaches the entire capital. (2) The board of directors uses the statutory reserve to secure the minimum profit specified in the articles of association in years in which the profit does not permit this, or for extraordinary and unforeseen circumstances. Article read in full against the Arabic text provided (PDF p. 72). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the statutory text are as of 2011 (old lira) and must not be used as current. Later amendments to the article cannot be identified from this file.	Verified against the legal text	Art. LD 29/2011 Art. 197 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011	11 October 2026

Translations are provided for understanding. The official Arabic original texts are binding.