require any such company which makes a distribution when its net assets fall below the amount specified in paragraph 1 to include in its annual accounts a note to that effect.
éileofar ar aon chuideachta den sórt sin a dhéanann dáileadh, nuair a thiteann a glansócmhainní faoi bhun na suime dá dtagraítear i mír 1, nóta chuige sin a áireamh ina cuntais bhliantúla.