1. Reservkapital moodustatakse iga-aastastest puhaskasumi eraldistest, samuti muudest eraldistest, mis kantakse reservkapitali seaduse või põhikirja alusel.
2. Puhaskasumi saamiseks arvestatakse kogukasumist maha sellised elemendid nagu turustuskulud, tegevuskulud ja tulumaks.
... Portugal did not provide precise figures on the cost of universal service but only a gross estimate of Esc 81 billion for the investment as a whole (taking account of the depreciation rates (10) used by Portugal Telecom, the Commission will therefore assume in its assessment that this total investment corresponds to an annual burden around Esc 15 billion, i.e. one third of the net profits of Portugal Telecom in 1995).
