#1703173
Aon uair a dhéanfar aon mhéid nó líon stoc, scaireanna nó urrús eile sa Chúirt (dá ngairtear an t-urrús bunaidh sa riail seo) a chomhshó in aon stoc nó scaireanna eile, nó in aon urrúis eile (dá ngairtear an t-urrús ionaid sa riail seo), sa dóigh go mbeidh difríocht idir an tuairisc ar an gcéanna agus an tuairisc a bheidh tugtha ar an urrús bunaidh san ordú nó san údarás eile faoina mbeidh an Cuntasóir ag gníomhú ina leith, díscríobhfaidh an Cuntasóir an t-urrús bunaidh arna chomhshó amhlaidh as an gcuntas a bhféadfaidh sé go mbeidh an céanna chun creidiúna dó, agus cuirfidh sé chun an chuntais chéanna cuid chomhréireach den urrús ionaid; agus, ach amháin a mhéid a fhéadfaidh sé go ndéanfar difear d'aon urrús bunaidh le haon ordú a thabharfar go dtí Oifig an Chuntasóra i dtráth cuí chun na críche, tabharfaidh an Cuntasóir éifeacht, a mhéid is indéanta, do gach cuid d'aon ordú nó údarás eile faoina mbeidh sé tar éis bheith ag gníomhú agus ina dtagrófar d'aon urrús bunaidh den sórt sin arna chomhshó mar a dúradh, nó do na díbhinní air, amhail is dá mbeifí ag tagairt inti don urrús ionaid nó do na díbhinní air; ar an gcoinníoll nach ndéanfar íocaíochtaí ioncaim dá bhun seo, gan ordú, in aon chás inar blianacht infhoirceanta an t-údarás ionaid; mura rud é go mbeidh an bhlianacht infhoirceanta sin bunaithe ar asbhaint i leith ciste fiachmhúchta a mbeidh sé beartaithe dó go nglacfaidh sé ionad chaipiteal an urrúis bhunaidh.
Whenever any amount or number of stocks, shares or other securities in Court (in this rule referred to as the original security) is converted into any other stock, shares, or other securities (in this rule referred to as the substituted security), so that the description thereof will differ from the description given of the original security in the order or other authority under which the Accountant acts respecting the same, the Accountant shall write off from the account to which the same may be standing the original security so converted, and shall place to the same account a proportionate part of the substituted security; and except in so far as any original security may be affected by any order brought to the Accountant's Office in due time for that purpose, the Accountant shall, as far as may be practicable, give effect to every part of any order or other authority under which he has been acting which shall refer to any such original security so converted as aforesaid, or the dividends thereon, as if it referred to the substituted security or the dividends thereon; provided that payments of income shall not be made in pursuance hereof, without an order, in any case where the substituted authority is a terminable annuity; unless such terminable annuity is based upon a deduction for sinking fund intended to replace the capital of the original security.