CARLA

• Capital Stock
• Additional Paid-in Capital
• Retained Earnings
• Capital Stock of the acquirer
• Issued shares at par
• APIC of the acquirer
• Excess of par from issued shares
• Stock issuance cost
• RE of the acquirer
• Gain on BP
• Direct or Indirect Costs
• Stock Issuance Costs
• Liabilities CARLA
• Assets CARLA
• Liabs of the acquirer at BV
• Liabs acquired at FV
• Liabs related to acquisition
• Contingent Considerations
• Assets of the acquirer at BV
• Identifiable assets acquired at FV
• Goodwill CARLA
• Assets used to pay the combinations
• Payment of direct, indirect and/or SIC