please help me 
AlWatya Advance Car Company (AACC) is an intemational listed manufacturer and services of many Car products and services based on Muscat. They rewarded many products patents through their research and development. They export different products to different countries like GCC, Pakistan, Malaysia and Romania. However The Sale and Marketing Department proposes to the board of governance to spin-off or acquire subsidiaries in Dubai or in Romania. They so attracted by their customer-based, cheaper raw material, and pool of skilled labors. That works to enhances the firm's strategy and growth sustainability. Due to COVID19 the demand in the local Omani market is stagnant and competition has increased manifold. However, finance department concerns about financial, and political uncertainty in Romania, and antimoney laundering laws in Europe, they object the proposal that raised by Sale and Marketing department. But they agreed to acquire Al-Bahja Company in Dubai. That because the risk is less in Dubai, although it is considered as a tax heaven country based on recent European Tax-Have List released last month. Further, Dubai currency is pegged with USD. This will reduce currency exposure compared to other currencies. Investing in Romania will create various issues like requirement of new employees' law, a lot of capital expenditure and risk exposure in these foreign markets. After listening both departments, the board of directors plans to open both subsidiaries of 40% of Al-Bahja Company based on Dubai, and 60% of Rahmanoof Auto-Mobile Products Company. Based on above information Rannanon LLe \& equipucnt was actuany 310,000 and patented technology as $95,000. Fair value of receivables and inventory for Rahmanoof LLC was $145,000. While, the liabilities is valued to be $40000 AACC LLC acquired all common stock of Rahmanoof LLC by issuing 22,000 shares of $1 par value and having $19 as fair value and taking a loan of $45,000. Any undervalued noncurrent assets should be amortized spanning a five year period. Any access of consideration tramsretred over 1aut vanuessuvald be amortized Rahmanoof LLC's equipment was actually $70,000 and patented technology as $95,000. Fair value of receivables and inventory for Rahmanoof LLC was S145,000. While, the liabilities is valued to be $40000 AACC LLC acquired all common stock of Rahmanoof LLC by issuing 22,000 shares of $1 par value and having $19 as fair value and taking a loan of $45,000. Any undervalued noncurrent assets should be amortized spanning a five year period. Any access of consideration transferred over fair value should be amortized over ten years. Task 7: Give a summary of the case study and identify various proposals made in the case study. Which proposal is recommended by you? Which market/(s) should be targeted and why? Use secondary information and give proper recommendations for any mitigation strategies. (use key words like currency risk, foreign exchange exposure, etc)
