Examlex
The less liberal side of the Code Napoléon included all of the following EXCEPT
Pre-Acquisition Income
The earnings generated by a company before it was acquired by another entity.
Investment Adjustment
An investment adjustment refers to changes made to the carrying amount of an investment due to factors such as dividends received or changes in the investee's equity.
Carrying Value
The recorded value of an asset in a company's financial statements, considering factors like depreciation or amortization.
Investment Sale
A transaction in which assets, often securities, are sold to another party for the purpose of generating funds or realizing profits.
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