That negative reserve shall be drawn upon before the end of the financial year by means of transfers in accordance with the procedure laid down in Articles 30 and 31.
Ní mór an cúlchiste diúltach sin a úsáid roimh dheireadh na bliana airgeadais trí bhíthin aistrithe i gcomhréir leis an nós imeachta a leagtar síos in Airteagal 30 agus in Airteagal 31.