deficits from business combinations under common control. In compiling the pro forma financial information of HCGB, which forms part of the pro forma consolidated financial information of the Company, the

profits and the deficits from business combinations under common control. In compiling the pro forma financial information of HCGB, which forms part of the pro forma consolidated financial information of

recommendations about corporate or legal structure, assets and liabilities, business operations, investment plans, lines of financing, business combinations, and the design of structured finance products. 1.23 In

financing, business combinations, and the design of structured finance products. 1.23 In each jurisdiction in which a CRA operates, the CRA should establish, maintain, document, and enforce policies