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On 31 January 2018 A Ltd has 100 shares in issue. On 1 January 2019 A Ltd issued 200 new shares to the owners of

On 31 January 2018 A Ltd has 100 shares in issue. On 1 January 2019 A Ltd issued 200 new shares to the owners of B Ltd in exchange for all of B Ltds shares. Identify the acquirer and justify your answer

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