not permit any such company whose net assets fall below the amount specified in paragraph 1 to make a distribution to shareholders when on the closing date of the last financial year the company's total assets as set out in the annual accounts are, or following such distribution would become, less than one-and-a-half times the amount of the company's total liabilities to creditors as set out in the annual accounts; and
ní ligfear d'aon chuideachta den sórt sin a dtiteann a glansócmhainní faoi bhun na suime a shonraítear i mír 1 dáileadh a dhéanamh ar na scairshealbhóirí sa chás, ar dháta deiridh na bliana airgeadais deiridh go bhfuil sócmhainní iomlána na cuideachta, mar a leagadh amach sna cuntais bhliantúla iad, níos lú ná oiread go leith shuim dócmhainní iomlán na cuideachta i leith na gcreidiúnaithe, nó gur mar sin a bheadh dá ndéanfaí an dáileadh sin; agus