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Is it possible to transfer shares without paying the full capital?

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Is it possible to transfer shares without paying the full capital?

In a two-partner company, one of the partners transferred his/her share. But he/she had outstanding capital. In this case, how will the accounting records be kept?

 The outstanding capital account is transferred to the transferee of the shares. The transaction is carried out by opening a sub-account in 501 account. (In Turkey)


Source: İSMMMO
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