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18. When preparing the Statement of Financial Position, companies show any Share Premium as: * (2 Points) O The par value of shares issued A

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

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