an asset which does not have a physical nature, a holding company owns a minority interest, but the accounts are consolidated, the total legal obligations of a company to pay other parties, the ordinary shares held by the owners who are the last to receive their money in case of liquidation, amounts to be collected within one year, profit not paid out to shareholders but kept to reinvest or pay off debts, amounts affecting common stockholders but not from movements in the company's stock.

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