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The fair value accounting adjustment:
Maintained Social Capital
The preservation and nurturing of valuable social networks and relationships over time to benefit from mutual support and resources.
Latent Ties
Latent ties refer to potential social connections that are not currently active but can be activated when necessary, representing untapped social resources.
Reputational Capital
The value derived from the positive perception of a business or brand by its customers, stakeholders, and the broader public.
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