(1) Al momento de emitir acciones por efectivo, o
(2) dentro de los sesenta (60) días siguientes a la emisión de acciones por causa que no sea efectivo, el capital corporativo respecto a tales acciones será una suma igual al total del valor a la par de las acciones con valor par, más lo recibido por la corporación como producto de la emisión de acciones sin valor par. La cantidad del precio que de este modo se haya determinado que constituye capital respecto a cualquiera de las acciones sin valor par, será declarada como el capital de tales acciones
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