Good day! I would say that I agree with the booking format proposed by Manninen , however shares seem to be more asset like, than cash. So possibly I would recommend to make a booking on the asset account e.g. (financial investments or participation). Besides that, I would clarify for the possibility to transfer shares, provisions on restrictions, and the company for a form of ownership. The last but not the least, I would also check the company balance sheet first, to understand are the shares worthwhile. Have a nice day!