Nothing contained in section 114 of this title shall prevent the stockholders of any corporation, or the directors thereof if the articles of incorporation shall so provide, from setting apart out of any of the funds of the corporation available for dividends a reserve or reserves for any proper purpose or from abolishing any such reserve in the manner in which it was created.
U.S. Virgin Islands Legal Code
115
U.S. Virgin Islands § 115 — U.S. Virgin Islands law