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13. When preparing the Statement of Financial Position, companies show any Share Premium as: (2 points) O A reduction of equity The amount of shares

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13. When preparing the Statement of Financial Position, companies show any "Share Premium" as: (2 points) O A reduction of equity The amount of shares repurchased by the issuing company The par value of shares issued A portion of the equity of subsidianes not owned by the reporting Company None of the above

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