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For Rotter,the Component "Freedom of Movement" Is Analogous to the More

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For Rotter,the component "freedom of movement" is analogous to the more specific concept of


Definitions:

Business Combination Valuation Reserve

A reserve account used in accounting for the difference between the fair value of net assets of the acquired business and the purchase price.

Company Tax Rate

The percentage of its profits a corporation is required to pay as tax to the government.

Pre-acquisition Equity

The portion of equity interest in an acquiree that the acquirer held before obtaining control of the acquiree.

Fair Value Adjustments

Adjustments made to the reported value of an asset or liability to reflect its current market value rather than its book value.

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