Which of the following describes the effects of a claims exchange transaction on a company's financial statements? 
Definitions:
Technological Advance
Technological Advance refers to the development and application of new technologies and improvements to existing technologies, which can increase efficiency, productivity, and quality of products and services.
Productive Efficiency
A situation in which the economy or an economic system is able to produce the maximum amount of goods and services from a given amount of resources.
Technological Progressiveness
The rate at which an organization or society adopts and implements new technologies, enhancing productivity and innovation.
Industry Concentration Ratio
A metric that assesses the degree of market control held by the largest firms within an industry, indicating the level of competition.
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