Further mandatory content of the statutes

The statutes must further determine: 1. the amount up to which the individual members may participate with contributions (share), and the payments on the share to which each member is obliged; these must be determined as to amount and time up to a total amount of at least one-tenth of the share; 2. the formation of a statutory reserve, which is to serve to cover a loss shown by the balance sheet, and the manner of its formation, in particular the part of the net income for the year to be allocated to this reserve, and the minimum amount of the latter, up to whose attainment the allocation is to be made.