Member States need not apply Article 75 to a reduction in the subscribed capital the purpose of which is to offset losses incurred or to include sums of money in a reserve provided that, following this operation, the amount of such reserve is not more than 10 % of the reduced subscribed capital.
Ní gá do na Ballstáit Airteagal 75 a chur i bhfeidhm maidir le laghdú ar an gcaipiteal suibscríofa arb é is críoch dó caillteanais a dhéantar a fhritháireamh nó suimeanna airgid a áireamh i gcúlchiste ar an gcoinníoll, i ndiaidh na hoibríochta sin, nach mbeidh méid an chúlchiste sin níos mó ná 10 % den chaipiteal suibscríofa laghdaithe.