Arabic source examples:

State of Kuwait · Statutory text

Article 118 of Companies Law

English translation

A percentage of the company's net profits shall be deducted annually to form reserves in accordance with the provisions prescribed for a shareholding company. Part Nine Public Shareholding Company Chapter One Preliminary Provisions
Arabic original
تقتطع سنويا نسبة من أرباح الشركة الصافية لتكوين احتياطيات طبقا للأحكام المقررة في شركة المساهمة.

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