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A professional coder should not:
Common Shares
Equity securities that represent ownership in a company, giving holders voting rights and a share in the company's profits through dividends.
Consolidated Financial Statements
Financial statements that show the aggregated financial position and results of operations for a parent company and its subsidiaries.
Subsidiary
A company that is controlled by another company, commonly known as the parent company, through ownership of more than half of its voting stock.
Unrealized Loss
A loss that results from holding onto an asset that has decreased in price, but has not yet been sold.
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