where the profit attributable to the participating interest and recognised in the profit and loss account exceeds the amount of dividends already received or the payment of which can be claimed, the amount of the difference shall be placed in a reserve which cannot be distributed to shareholders.
kadar dobiček, ki ga je mogoče pripisati deležu v kapitalu in je pripoznan v izkazu poslovnega izida, preseže znesek že prejetih dividend ali dividend, izplačilo katerih se lahko zahteva, se znesek razlike vnese v rezervo, ki je ni mogoče razdeliti delničarjem.