What is meant by: (a) offer for sale; (section 12.8.1) (b) capitalisation issue; and (section 12.8.2) (c)

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What is meant by:

(a) offer for sale; (section 12.8.1)

(b) capitalisation issue; and (section 12.8.2)

(c) rights issue? (section 12.8.3)

Explain the effect of each of the above on the statement of financial position (balance sheet) of a company.

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