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According to the concept of demographic transition,
Fair Value
A calculated guess at the rate an asset or liability could be traded between aware, agreeable entities in a transaction lacking any close personal ties.
Goodwill
An intangible asset reflecting the value of a company’s brand, customer relationships, and other non-physical assets that contribute to earnings over and above the fair value of identifiable assets and liabilities.
Significant Influence
A term used to describe the capacity of an investor to affect the financial and operating policies of an investee through ownership, without having control.
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