if the shares are included among the assets shown in the balance sheet, a reserve of the same amount, unavailable for distribution, shall be included among the liabilities.
má áirítear na scaireanna sna sócmhainní a léirítear ar an gclár comhardaithe, áireofar cúltaca den mhéid céanna nach mbeidh ar fáil lena scaipeadh i measc na ndliteanas.