Where the uncalled part of the subscribed capital is not included in the assets shown in the balance sheet, that amount shall be deducted from the amount of subscribed capital referred to in paragraph 1.
I gcás nach n-áirítear sna sócmhainní a thaispeántar sa chlár comhordaithe an chuid neamhghlaoite den chaipiteal suibscríofa, dealófar an tsuim sin ó shuim an chaipitil shuibscríofa dá dtagraítear i mír 1.