Tabular disclosure of pro forma revenue and earnings for business combination or aggregate of series of individually immaterial business combinations.

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Tabular disclosure of asset acquired and liability assumed in business combination and recognized at acquisition date.

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Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.

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