Hello Lenaerts

This situation seems a bit complicated on the first glance; however, nothing is impossible.
As I see it, you receive an advanced payment (as you said the project did not start yet) in this case you book: 3400 in 2030. On the other hand, if you provide the service than it must be 1600 to 2030

All the best!
Manninen

Good day! I would say that I agree with the booking format proposed by Manninen , however shares seem to be more asset like, than cash. So possibly I would recommend to make a booking on the asset account e.g. (financial investments or participation). Besides that, I would clarify for the possibility to transfer shares, provisions on restrictions, and the company for a form of ownership. The last but not the least, I would also check the company balance sheet first, to understand are the shares worthwhile. Have a nice day!

Lenaerts Well I think the idea of the procedure is clear. If we assume a “normal booking’, so VAT obligatory and agreed method.
Transfer of shares (assuming long-term holding period):
Probably an advance payment. This means as soon as the shares are contractually yours (with a purchase contract, etc.) and you have checked the recoverability:
participation / advance payment
if goodwill is still involved: goodwill / advance payment
When rendering services (invoicing):
receivables / income (including VAT)
When due (or directly after the service has been provided):
advance payment / claims