Article 232 

The company capital shall be sufficient to achieve its objectives. It shall not be less than two hundred thousand Qatari Riyals distributed in equal value shares, and the value of each share shall not be less than ten Qatari Riyals. Profits and losses on the shares shall be distributed equally, unless otherwise stipulated in the company Memorandum of Association and in compliance with the provisions of Article 13 of this Law.

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Article 233 

Company capital shall be distributed in shares of equal value paid up fully by the partners upon incorporation. A share shall be indivisible, and if the share is held by more than one person, the company may cease the use of rights pertaining to such shares until the holders of such shares choose one of them to be deemed as individual holder of the shares vis-à-vis the company. The company may fix a date for such owners to conduct this selection, failing which the company shall have the power to sell the share on behalf of its owners, and in this case the share shall be first offered to the partners and then to others.

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Article 234 

The company shall keep a special ledger, at its head office for the partners, to include the following: Names of the partners, their places of residence, nationalities and professions. Number and value of shares owned by each partner. The assignments taken place of the shares along with the date of the same transactions, reasons of transferring the ownership, name of the assigner and assignee as well as their signatures. Total number of shares owned by the partners after the assignment. The company managers shall be collectively liable for the said register and the validity of its contents. The partners, and any concerned party, shall have the right to review this register

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Article 235 

In compliance with the Memorandum of Association, a partner may, under an official instrument, assign his share to another partner or to other parties, and such assignment shall be valid with regard to the company and others only from the date of entry of the same in the company's register and the Commercial Register. The company may not refuse to enter the assignment in this Register unless it is inconsistent with its Memorandum of Association and this Law.

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Article 236 

Unless the Memorandum of Association stipulates otherwise, a partner who intends to assign his share to a person who is not a partner in the company, for consideration, shall, through the company manager, notify the other partners of the assignment terms. Upon receipt of such notice, the manager shall notify the partners instantly. Each partner may request recovery of the said share at an actual price based on the same assignment terms. In the event of disagreement over the price, the company's auditor shall fix that price on the recovery date. If, after thirty days from the date of notification, no partner requests recovery of the share, the said partner shall be free to dispose of his share

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Article 237 

The share of each partner shall be transferred to his heirs or his legatees. The provisions of the previous Article pertaining to recovery shall not apply to this transfer.

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Article 238 

Where more than one partner uses the right of recovery, the shares, or the sold share, shall be divided among them pro rata to their shareholding, subject to the provisions of the aforementioned Article 233 of this Law.

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Article 239 

Should the creditor of any partner practise execution procedures on the share of his debtor, he may agree with the debtor and the company on the method and terms of its sale, otherwise the share shall be offered for public auction. The company may recover the share for sale in favour of one or more partners on the same conditions of the auction within fifteen days from the date of awarding the tender. These provisions shall also apply in the case of bankruptcy.