"Liquidating dividends " : Liquidating dividends occur when there is an excess of dividends declared over earnings of the acquired company since the date of acquisition.
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"Liquidating dividends " : Liquidating dividends occur when there is an excess of dividends declared over earnings of the acquired company since the date of acquisition.
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The company does not need any entries to adjust this account balance unless the investment is considered impaired or there are liquidating dividends, both of which reduce the investment account.
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