Golden Firework Ltd. is authorized to issue 5,00,000 share of Rs. 100 each. Company raised the capital by issue of 2,00,000 shares through e-IPO. As per the decision of the Managing Board of Directors of the company, the company issued 75,000 shares to their parent company and 40,000 shares to existing employees of the company as per their choice and option at a price below than the market price.

"Company issued 75,000 shares to their parent company" is an example of _____