Member States may decide not to apply this Article where 90 % of the nominal value, or where there is no nominal value, of the accountable par, of all the shares is issued to one or more companies for a consideration other than in cash, and where the following requirements are met:
Féadfaidh na Ballstáit a chinneadh gan an tAirteagal seo a chur i bhfeidhm i gcás ina n-eisítear 90 % den luach ainmniúil de na scaireanna uile a eisíodh do chuideachta amháin nó níos mó chun comaoine seachas in airgead tirim, nó, i gcás nach ann do luach ainmniúil, den pharluach cuntasach, agus i gcás ina gcomhlíontar na ceanglais seo a leanas: