Only need answer no explanation

what is upstream sales? sale made by investor to investee sale made by manufcature to consumer sale made by large company to small sale made by investee to investor how negative goodwill reported in cfs O as negative asset O as reserve included in consolidated retained earnings O profit and loss which of the following is not a requirement made on a firm becoming a public limited company? O it must have the words public limited company or the abbreviation plc after its name O has minimum of two memebers O an authorised capital of at least 50.000 shares must be offered for sale on the stock exchange