French to English Bus/Financial

Et si la mere avait dote une provision destinee a faire face a la perte de valeur des titres de la filiale beneficiaire, elle sera aussi represe a concurrence du supplement d'apport, qui constitue une recapitalisation de fait de la filiale.

Here's what I have:
And if the parent company had made a provision to cover the devaluation of its subsidiary's shares, elle sera aussi reprise to the limit of the supplementary contribution, which represents a de factor recapitalization of the subsidiary company.

Not quite sure what the 'elle sera aussi reprise' refers to... does it refer to the provision made? Any suggestions welcomed.