The document discusses how a parent company purchasing shares in its subsidiary can occur directly from the subsidiary or through the stock market. Purchasing shares directly from the subsidiary increases the number of shares outstanding, while purchasing through the market does not. It provides an example where the parent company PT Semar purchases 500 shares of PT Gareng on the market, and also buys 325 newly issued shares directly from PT Gareng. The journal entries for both companies are shown, as well as the composition of PT Gareng's capital before and after the purchase.