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Equity Securities
Equity securities are financial instruments that signify ownership in a company or an entity, and represent a claim on part of its assets and earnings.
Pre-2009 Business Combination
Refers to business mergers or acquisitions that occurred before the implementation of the revised accounting standards in 2009.
Direct Combination Costs
Expenses directly associated with the merging or acquisition of companies, such as legal fees and consultancy charges.
Register and Issue Stock
The process where a company records and distributes new shares of its stock to investors, officially increasing the number of shares available.
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