We want to transfer 20 % of 50000 shares to Mr. X i.e. 10000 shares. But our shareholdings is as follows Mr. a 8000 shares Mr. b 7000 Shares Mr. c 7000 Shares Mr. d 7000 Shares Mr. e 7000 Shares Mr. f 7000 Shares Mr. g 7000 Shares In these case if We want to transfer 10000 shares how we can split these shares.