如图所示，甲图为电路图，把乙图中的实物按照甲图连接起来。已知开关S闭合后L₁中的电流为0.3A，L₂中的电流为0.5A，

With regard to payment for shares in the context of capital maintenance, explain the meaning and legal effect of the following:

(b) issuing shares at a discount. (5 marks)