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What is the difference between procedural criminal law and substantive criminal law?
Acquisition Differential
The difference between the purchase price of a company and the fair market value of its identifiable net assets at the time of acquisition.
Unrealized Intercompany Profits
Profits that result from transactions between companies within the same group, which are not realized until sold to an external party.
Direct Control
The ability to influence the management and policies of another entity through direct ownership or voting rights.
Indirect Control
The control over an entity achieved through another entity, such as controlling a subsidiary by owning a majority of shares in its parent company.
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