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Nonreciprocal Transfer to Nonowners

A nonreciprocal transfer that an entity carries out to nononwers (external parties/ third-party or any party other than owners). A...

Nonreciprocal Transfer with Owners

A nonreciprocal transfer that an entity conducts with its owners (equity holders). It is a transfer of assets or services...

Nonreciprocal Transfer

A transfer that is not reciprocal; a transfer of assets or services in one direction (a one-way transfer): either from...