C.R.S. Section 7-48-112
Earned surplus

7–48–101
Short title 7–48–102
Definitions 7–48–103
Incorporation - applicability of “Colorado Business Corporation Act” 7–48–104
Domestic entity name 7–48–105
Approval of governor 7–48–106
Restrictions on powers 7–48–107
Acquisition or disposition of securities and capital stock 7–48–108
Membership - loans from members 7–48–109
Capital stock - stockholders and members 7–48–110
Directors 7–48–111
Amendments to articles of incorporation 7–48–112
Earned surplus 7–48–113
Members to have rights of stockholders 7–48–114
Deposit of funds 7–48–115
Books and records 7–48–116
Credit of state not pledged