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Business Combination
The process of uniting multiple businesses into one single entity, often through acquisitions or mergers.
Unrealized Profits
Gains on assets that have appreciated in value but have not been sold, and therefore, the gains are not reflected in the financial results as actual income.
Upstream Sales
Transactions in which a subsidiary sells goods or services to its parent company, often analyzed for transfer pricing and tax considerations.
Unrealized Profits
Profits that have been generated on paper through investments and other financial instruments but have not yet been realized through actual transactions.
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