The company shall include, among the liabilities in the balance sheet, a reserve, unavailable for distribution, of the amount of the aggregate financial assistance.
Déanfaidh an chuideachta a áireamh i measc na ndliteanas sa chlár comhardaithe, cúlchiste de mhéid an chúnaimh airgeadais chomhiomláin nach mbeidh ar fáil lena scaipeadh.