Member States may decide not to apply Article 49(1), (2) and (3) where, upon a decision of the administrative or management body, assets, other than the transferable securities and money-market instruments referred to in paragraph 1 of this Article, are contributed as consideration other than in cash the fair value of which is derived from the value of an individual asset from the statutory accounts of the previous financial year provided that the statutory accounts have been subject to an audit in accordance with Directive 2006/43/EC.
Féadfaidh na Ballstáit a chinneadh gan Airteagal 49(1), (2) agus (3) a chur i bhfeidhm i gcás, de bhua cinneadh ón gcomhlacht riaracháin nó bainistíochta, go ranníoctar sócmhainní seachas na hurrúis inaistrithe agus na hionstraimí margaidh airgid dá dtagraítear i mír 1 den Airteagal seo mar chomaoin seachas in airgead tirim ar eascair a luach cóir as luach sócmhainne aonair ó chuntais reachtúla na bliana airgeadais roimhe sin ar choinníoll go raibh na cuntais reachtúla faoi réir iniúchadh i gcomhréir le Treoir 2006/43/CE.