shares issued in substitution for shares of the same class already issued, if the issuing of such new shares does not involve any increase in the issued capital;
scaireanna a eisítear in ionad scaireanna den aicme chéanna a eisíodh cheana, ar choinníoll nach bhfuil méadú ar an gcaipiteal eisithe mar thoradh ar eisiúint na scaireanna sin;