TRANSFER OF THE CAPITAL
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Acquisition or disposal of an asset, or assets, by at least one of the parties to the transaction. ... Capital transfers are typically government transactions: having public policy purposes, government is the only shareholder making transfers without counterpart to corporations.
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A capital transfer in kind consists of the transfer of ownership of an asset (other than inventories and cash), or the cancellation of a liability by a creditor, without any counterpart being received in return.
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