Generally fixed-assets

Fixed assets are noncurrent assets, meaning the assets have a useful life of
more than one year. Fixed assets include property, plant, and equipment
(PP&E) and are recorded on the balance sheet. Fixed assets are also referred to
as tangible assets, meaning they're physical assets.

Tax losses
You generally make a tax loss when the total deductions that can be
claimed for a financial year exceed the total of assessable and net exempt
income for the year. If you operate a business that makes a oss you can
generally carry forward that loss and claim a deduction for it in a future year as a
tax loss.

Acquisitions of Going Concerns

The cash flow budget is a plan of how cash will be coming into the operation
(cash inflows) and leaving the operation (cash outflows). The keyword is
“cash.” If cash is not entering or leaving one's pocket, then it does not go on the
cash flow budget.

What is the difference between budget and cash flow?

The difference between a budget and a cash flow forecast is that the budget will
show expected income and expenditure for a full twelve-month period, whereas
the cash flow forecast will break down month by month when you expect the
money to actually be spent or received.

pro forma income statements

A pro forma income statement is a document that shows a business's
adjusted income if certain financial inputs were removed. In other words, it's
a way to show what the income of the business would be if some costs were
excluded.

stock swap transaction

A stock swap is the exchange of one equity-based asset for another and is
often associated with the payment for a merger or acquisition. A stock swap
occurs when shareholders' ownership of the target company's shares is
exchanged for shares of the acquiring company.
ratio of exchange
The exchange ratio is the relative number of new shares that will be given to
existing shareholders of a company that has been acquired or that has
merged with another.

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