two or more companies, on being dissolved without going into liquidation, transfer all their assets and liabilities to a company that they form, the new company, in exchange for the issue to their members of securities or shares representing the capital of that new company and, if applicable, a cash payment not exceeding 10 % of the nominal value, or in the absence of a nominal value, of the accounting par value of those securities or shares; or
aistríonn dhá chuideachta nó níos mó, ar iad a dhíscaoileadh gan dul faoi leachtú, a sócmhainní agus dliteanais uile chuig cuideachta a fhoirmíonn siad, an chuideachta nua, mar mhalairt ar urrúis nó scaireanna a eisiúint lena gcomhaltaí arb ionann iad agus caipiteal na cuideachta eile agus, más infheidhme, íocaíocht in airgead tirim nach mó ná 10 % den luach ainmniúil, nó, in éagmais luach ainmniúil, parluach cuntasaíochta na scaireanna nó na n-urrús sin; nó