#1795989
go bhfuil sé de rogha ag an bhfochuideachta suim na ndáileachán a laghdú, agus an ráiteas airgeadais bliantúil á ullmhú aici, trí chuid dá brabús nó an brabús ar fad a leithdháileadh ar a cúlchistí dílse nó ar a cistí do phriacal baincéireachta ginearálta sula ndéanfaidh sí aon íocaíocht leis an máthairghnóthas;
in preparing the annual financial statement, the subsidiary has discretion to decrease the amount of distributions by allocating a part or all of its profits to its own reserves or funds for general banking risk before making any payment to its parent undertaking;