Liabilities. Capital and reserves.
I. Subscribed capital (Unless national law provides for called-up capital to be shown under this item. in that case, the amounts of subscribed capital and paid-up capital must be shown separately).
II. Share premium account.
III. Revaluation reserve.
IV. Reserves.
1. Legal reserve, in so far as national law requires such a reserve.
2. Reserve for own shares, in so far as national law requires such a reserve, without prejudice to Article 22 (1) (b) of Directive
77/91/EEC.
3. Reserves provided for by the articles of association.
4. Other reserves.
The undertaking must have available capital and reserves of at least: ECU 3 000 per vehicle used or...
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