Acquisitions of companies are made by other companies, usually for growth purposes.
This is done in two ways: aggressive or friendly.
The aggressive way is when one company buys out most of the shares of another company (controlling interest).
Whereas a friendly way is to sell by appointment.
Revaluation reserve is when a company creates an item on its balance sheet for maintaining a reserve account tied to particular assets.
A revenue deficit is when the realized net income is less than the projected net income.
A short put is when a trader opens an options trade by selling or writing a put option.
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