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Corporate Existence
The state of being recognized as a legal entity that is separate from its owners, enabling the corporation to own assets, incur liabilities, and enter into contracts.
Business Combination
A transaction or other event in which an acquirer obtains control of one or more businesses.
Common Stock
Equity ownership in a corporation, giving shareholders voting rights and a share in the company's profits through dividends.
Fair Value
An estimation of the price at which an asset or liability could be traded in a fair transaction between willing parties, other than in a forced or liquidation sale.
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