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32. What is the key factor that distinguishes an offer for sale from an offer for subscription? O d. An offer for subscription is only

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32. What is the key factor that distinguishes an offer for sale from an offer for subscription? O d. An offer for subscription is only made to existing shareholders. O b. An offer for subscription is only partially underwritten. O An offer for subscription is always at a lower price. Od. An offer for subscription is only made through intermediaries

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