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8. There are sub-classifications of line items are required to be disclosed in either the balance sheet or the notes, one of the following is

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8. There are sub-classifications of line items are required to be disclosed in either the balance sheet or the notes, one of the following is not of these sub- classifications: * (1.5 Points) List of names for all shares owners and their share percentage. Reconciliation of shares outstanding at the beginning and the end of the period. Par value. Treasury shares that held by subsidiaries and associates. Numbers of shares authorized, issued and fully paid, and issued but not fully paid

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