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In Japan, discuss how the Penal code is divided into two books, and how crimes are divided into 3 categories.
Deferred Tax Implications
The financial effects on future tax payments or receipts due to temporary differences between the book value and tax base of assets and liabilities.
Issued Shares
Shares that have been allocated to shareholders by a company, representing ownership in the company.
Net Assets
Net assets represent the total assets of a company minus its total liabilities, indicating the actual value of a company’s equity held by shareholders.
Acquisition
The process by which one company takes over another company either by purchasing its assets or its stock.
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