(a) an amount to be determined by the Governing Council, which may not exceed 20% of the net profit, shall be transferred to the general reserve fund subject to a limit equal to 100% of the capital;
(a) déanfar méid a chinnfidh an Chomhairle Rialaithe nach bhféadfaidh bheith nios mó ná 20 % den bhrubús glun u uistriú chuig an gauchiste ginearálta faoi réir teorann is ionann agus 100% den chaipiteal;