Except in the event of a reduction in the subscribed capital, this reserve may not be distributed to shareholders; it may be used only for offsetting losses incurred or for increasing the subscribed capital by the capitalisation of such reserve, in so far as the Member States permit such an operation.
Seachas i gcás laghdú ar an gcaipiteal suibscríofa, ní fhéadfar an cúlchiste sin a dháileadh ar na scairshealbhóirí; ní fhéadfar é a úsáid ach chun caillteanais a fhritháireamh nó chun an caipiteal suibscríofa a mhéadú trí chaipitliú an chúlchiste sin, a mhéid a cheadóidh an Ballstát an oibríocht sin.