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1.On January 1 2021,NOP acquires 100% interest in QRS in exchange for NOP's 10,000 shares with par value per share of P20 and fair value

1.On January 1 2021,NOP acquires 100% interest in QRS in exchange for NOP's 10,000 shares with par value per share of P20 and fair value per share of P200. QRS's net identifiable assets have fair valu...

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