Except for cases of reductions of subscribed capital, no distribution to shareholders may be made when on the closing date of the last financial year the net assets as set out in the company's annual accounts are or, following such a distribution, would become, lower than the amount of the subscribed capital plus those reserves which may not be distributed under the law or the statutes of the company.
Ach amháin i gcásanna ina laghdaítear caipiteal suibscríofa, ní féidir aon dáileadh a dhéanamh ar na scairshealbhóirí i gcás inar lú, ar dháta dhúnadh na bliana airgeadais deiridh, na glansócmhainní mar a leagadh amach i gcuntais bhliantúla na cuideachta iad, ná suim an chaipitil shuibscríofa móide na cúlchistí sin nach féidir a dháileadh faoin dlí nó faoi reachtanna na cuideachta, nó i gcás inar lú ná an tsuim sin a bheadh na sócmhainní mar gheall ar dháileadh den sórt sin.