Toda corporación podrá emitir la totalidad o cualquier parte de sus acciones como acciones parcialmente pagadas, las cuales estarán obligadas por el balance del precio que haya de pagarse por las mismas. Al anverso o el reverso de cada certificado que se expida, en representación de las acciones parcialmente pagadas o en los libros y expedientes de la corporación en el caso de acciones sin certificado parcialmente pagadas, se consignará la cuantía total de precio de venta y la cuantía del total que se ha pagado. Al declarar dividendos sobre acciones pagadas en su totalidad, la corporación declarará dividendos sobre las acciones parcialmente pagadas de la misma clase, pero sólo a base del porciento del precio de venta que de hecho se haya pagado.
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