Toda compañía de fideicomisos creará un fondo que se denominará fondo sobrante. Este fondo podrá crearse o aumentarse por cuotas, por transferencias de beneficios sin repartir o con dinero procedente de las ganancias liquidas. Dicho fondo sobrante, hasta el veinte por ciento (20%) del capital de la compañía de fideicomisos, se usará únicamente para pago de deudas en exceso de los beneficios sin repartir.
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