<?xml version='1.0' encoding='utf-8'?>
<section article="gca" article_name="Corporations and Associations" number="2-302" title_number="2" title_name="Corporations in General -- Formation, Organization, and Operation" subtitle_number="3" subtitle_name="Capital Accounts, Dividends, and Retirement of Shares">
  <level label="a">
    <text>Each corporation shall keep its books in a manner which shows:</text>
    <level label="1">
      <text>The amount and nature of the money or other consideration it receives for the stock which it issues, including:</text>
      <level label="i">
        <text>The number of shares of stock of each class issued for the consideration; and</text>
      </level>
      <level label="ii">
        <text>The stated capital attributable to the issued shares of stock of each class; and</text>
      </level>
    </level>
    <level label="2">
      <text>The amount and nature of the money or other consideration it receives for the convertible securities which it issues.</text>
    </level>
  </level>
  <level label="b">
    <text>If stock with par value and stock without par value are issued together for a particular consideration, the amount by which the consideration exceeds the aggregate par value of the stock with par value constitutes the consideration received for the stock without par value.</text>
  </level>
</section>
