fóľhi - 1. calf; 2. small of cattle (LS 336; CSOL I 534; CSOL II 455; Naumkin–Porkhomovskiy 1981:15)

*pVlw/y- - yearling foal, small of domestic animals (SED II No. 174)

Probably related to the PS verbal root *plw/y ‘to separate, to wean’ for which v. CDG 161.