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IPL Ltd (IPL) is listed on a stock exchange. A review of the company's statement of changes in owner's equity for the financial year ended

IPL Ltd (IPL) is listed on a stock exchange. A review of the company's statement of

changes in owner's equity for the financial year ended 31 December 2014 shows a share

capital of $500,000 and a review of the notes to accounts shows 100,000 shares

outstanding.

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