Purchase of shares
The usual way of obtaining a share is to acquire it from someone who is already a shareholder in the company.
This is an agreement between shareholders where the price is generally determined in the agreement. The company's articles of association may contain rules regarding the determination of price and who is entitled to acquire shares in the company. Agreements between shareholders (shareholder agreements) may also limit the scope for sales and pricing.
Share acquisitions must be reported to the company and entered in the register of shareholders. In the case of listed companies, this normally takes place through VPS via the account managers.
How is the input value determined for shares that are purchased?
Input value is defined as being the same as the purchase value, including any broker fees, the value of any assumed debt, payments in kind and services, etc.