Question

Who will create stock reserve in department accounts transferer or transferee

Answer 1

Besides its meaning in accounting, described above, "share capital" may also describe the number and types of shares that compose a corporation's share structure. A corporation might have an "outstanding share capital" of 500,000 shares (the "structure" usage); it has received for them a total of 2 million dollars, which is the "share capital" in the balance sheet (the accounting usage).
The legal aspects of share capital are mostly dealt with in a jurisdiction's corporate lawsystem. An example of such an issue is that when a company allocates new shares, it must do so without inequitably diluting its existing shareholders.