(a) In this section -
'foreign currency asset', in relation to a company, means an asset, not being a relevant monetary item (within the meaning of section 79), of the company the consideration for the acquisition of which consisted solely of an amount denominated in a currency other than the currency of the State;
'foreign currency liability', in relation to a company, means -
(i) a liability, not being a relevant monetary item (within the meaning of section 79), or
(ii) a sum subscribed for paid-up share capital or contributed to the capital,
of the company which is denominated in a currency other than the currency of the State;
'rate of exchange' has the meaning assigned to it by section 79.
(b) For the purposes of this section -
(i) a foreign currency asset is a relevant foreign currency asset in relation to a company if it consists of shares in another company acquired by the company and immediately after the acquisition by the company of the shares in the other company -
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