• Why might a subsidiary decide to issue new shares of common stock to parties outside the business combination?
• When a company acquires an affiliated company's debt instruments from a third party, how the gains or loss on extinguishment of the debt calculated? When should this balance be recognized?
• In acquisitions, often the acquired company has both preferred stock and common stock. What impact do the two types of stock have on the acquisition, if any? On future reporting/consolidation processes?

Please include the reference/website where you found the answer to each question. Thanks in advance!