175. When the capital of a company is composed of subscribed and paid-up shares the nominal value whereof is expressed in foreign currency, the division of profits in any manner whatsoever and the repayment of the capital, as the case may be, shall be calculated and payable in currency of the same country, effective as a medium of discharge at the time of the division.
R. S. 1964, c. 271, s. 171.