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On December 31, 2020, ABC Co. was registered at SEC with 100,000 authorized ordinary shares of P100 par value. On the same date, 40,000 were

On December 31, 2020, ABC Co. was registered at SEC with 100,000 authorized ordinary shares of P100 par value. On the same date, 40,000 were sold and issued at P105 per share. On May 15, 2021, the cor...

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