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REPLACEMENT VALUE CONCEPT, in insurance, is loss coverage for assets at the cost required to purchase like assets at market value. The replacement value concept eliminates the often troublesome factor of used or depreciated value when claims for losses are adjusted.

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BOTTOM-UP APPROACH TO INVESTING is an investment approach that first seeks individual companies with attrac­tive investment potential, then proceeds to a considera­tion of the larger economic and industry trends affecting those companies. See TOP-DOWN APPROACH TO INVESTING.

TAKEOVER refers to one company (the acquirer) purchasing another (the target). Such events resemble mergers, but without the formation of a new company.

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