the amount to be distributed may not exceed the total profits made since the end of the last financial year for which the annual accounts have been drawn up, plus any profits brought forward and sums drawn from reserves available for this purpose, less losses brought forward and sums to be placed to reserve pursuant to the requirements of the law or the statutes.
ní fhéadfaidh an tsuim a bheidh le dáileadh a bheith níos airde ná na brabúis uile a rinneadh ó dheireadh na bliana airgeadais deiridh ar tarraingíodh na cuntais bhliantúla suas ina leith, móide aon bhrabúis a tugadh ar aghaidh agus suimeanna a tarraingíodh ó chúlchistí atá ar fáil chun na críche sin, lúide caillteanais a tugadh ar aghaidh agus suimeanna a bheidh le cur i gcúlchiste de bhun cheanglais an dlí nó na reachtanna.