Hi Juerg,
I accept with your point and why don't we create a separate account assignment reference and assign liability GL to achieve this scenario.
Ex: Account assignment reference 10000 - Sahires purchase - Assign Asset GL 1100000
Account assignment reference 11000 - Shares issue - Assign Liability GL 210000
As you said if we are going to use product type 04X/04Y we need to assign condition types Dividend, Bonus to condition group.
Thanks,
Naga Tulasirao