certain companies, as determined by Member States, can be required to cancel the acquired shares provided that an amount equal to the nominal value of the shares cancelled is included in a reserve which cannot be distributed to the shareholders, except in the event of a reduction in the subscribed capital; this reserve may be used only for the purposes of increasing the subscribed capital by the capitalisation of reserves;
is féidir a chur de cheangal ar chuideachtaí áirithe, mar a chinnfidh na Ballstáit, na scaireanna a fuarthas a chur ar ceal ar an gcoinníoll go ndéantar méid comhionann le luach ainmniúil na scaireanna a cuireadh ar ceal a áireamh i gcúlchiste nach féidir a scaipeadh ar na scairshealbhóirí, seachas i gcás laghdú sa chaipiteal suibscríofa; ní fhéadfar an cúlchiste sin a úsáid ach amháin chun críocha an caipiteal suibscríofa a mhéadú trí chaipitliú cúlchistí;