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Subsidiary Asset
Assets that are owned by a subsidiary, which is a company controlled by another company (the parent).
Share Issue Costs
Expenses that a company incurs when issuing new shares, such as legal fees, accounting fees, and underwriting fees.
Fair Value
The projected proceeds from the sale of an asset or the financial burden of transferring a liability in a harmonious transaction between entities in the market at the date of measuring.
Loans Payable
Obligations of a company to repay borrowed money in the future.
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