the companies furnishing such consideration have reserves which may not be distributed under the law or the statutes and which are at least equal to the nominal value or, where there is no nominal value, the accountable par of the shares issued for consideration other than in cash;
tá cúlchistí ag na cuideachtaí a thugann an chomaoin sin nach féidir a dháileadh faoin dlí nó faoi na reachtanna agus atá ar a laghad cothrom leis an luach ainmniúil nó, i gcás nach ann do luach ainmniúil, le parluach cuntasach na scaireanna arna n-eisiúint chun comaoine seachas in airgead tirim;