CASH PORTION Definition

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CASH PORTION is that percentage of assets consisting of the legal tender of the amounts in question; the balance of which is the non-cash portion; an example, a transaction where a corporation is acquired via a combination of cash and stock.

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VALUATION is the act or process of determining the value of a business, business ownership interest, security, or intangible asset.

OTHER INFORMATION, in accounting, is financial and nonfinancial information (other than the financial statements and the auditor's report) included in a document containing audited financial statements and the auditor's report thereon, excluding required supplementary information.

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