an amount equal to the nominal value or, in the absence thereof, to the accountable par of all the redeemed shares must be included in a reserve which cannot be distributed to the shareholders, except in the event of a reduction in the subscribed capital; it may be used only for the purpose of increasing the subscribed capital by the capitalisation of reserves;
ní foláir méid atá comhionann leis an luach ainmniúil nó, ina éagmais sin, le parluach cuntasach na scaireanna fuascailte go léir a áireamh i gcúlchiste nach féidir a dháileadh ar na scairshealbhóirí, seachas i gcás laghdú ar an gcaipiteal suibscríofa; ní fhéadfar é a úsáid ach amháin chun críocha an caipiteal suibscríofa a mhéadú trí chaipitliú cúlchistí;