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.
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 na Ballstáit an oibríocht sin.