Shares issued for consideration shall be paid up at the time the company is incorporated or is authorised to commence business at not less than 25 % of their nominal value or, in the absence of a nominal value, their accountable par.
Tráth a chorpraítear an chuideachta nó a údaraítear di dul i mbun gnó i gcéaduair, íocfar scaireanna a eisítear chun comaoine ar luach nach lú ná 25 % dá luach ainmniúil, nó, in éagmais luach ainmniúil, íocfar ar a bparluach iad.