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Pre-acquisition dividends
Pre-acquisition dividends may also arise in the following situations;1) Where the holding company acquires the subsidiary company’s shares cum-dividend and thus dividends eventually received will all be pre-acquisition.
2) If the subsidiary company makes post-acquisition losses, and pays out dividends then this dividends are assumed share come out of the pre-acquisition profits and are thus pre-acquisitioned.
The twin objectives of inventory management are financial and operational. The operational objective implies that the materials and spares would be obtainable in sufficient quantit
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If dividends per share are in surplus of earnings per share then a company must be making the dividend payment out of reserves. In other sense the net asset value of the business w
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