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(Note: all the numbers are dollar amounts) Required: Let D be the net payments to shareholders. Calculate D ( 6 marks) Let Cl be comprehensive

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(Note: all the numbers are dollar amounts) Required: Let D be the net payments to shareholders. Calculate D ( 6 marks) Let Cl be comprehensive income and OCI be other comprehensive income. Calculate OCI. Note that Cl=NI+OCl. OCI (6 marks) Cl(4 marks) Let BV be the change in Total equity. Show that the data satisfy the clean surplus restriction: BV=CVD (4 marks) it: view retirement as a repurchase. (That is, a retirement of shares is tantamount to a repurchase of ares)

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