Dutch term (edited): in het eigen kapitaal

'Shares held by the subsidiary in its own capital' would be a standard way of phrasing this. Often also referred to as 'own shares', e.g. in Table A of the UK Companies Act 1985 (standard articles of association).

-> "PURCHASE OF OWN SHARES
35. Subject to the provisions of the Act, the company may purchase its own shares (including any redeemable shares) and, if it is a private company, make a payment in respect of the redemption or purchase of its own shares otherwise than out of distributable profits of the company or the proceeds of a fresh issue of shares."
http://www.company-wizard.co.uk/articles_of_association.htm

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Note added at 19 mins (2004-10-26 09:33:55 GMT)
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-> \"At the Extraordinary General Meeting immediately following the AGM the company\'s articles of association were amended so as to renew the authority to acquire shares held by the company in its own capital up to a maximum of 10% of the share capital over a period of 18 months\"
http://news.agfa.com/corporate/news.nsf/0/6FCF3535F177632241...