Jisho

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二元上場会社
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Wikipedia definition
1. Dual-listed company​Dual-listed companies should not be confused with cross listed companies, where the stock of one company is listed on more than one stock exchange. A dual-listed company or DLC is a corporate structure in which two corporations function as a single operating business through a legal equalization agreement, but retain separate legal identities and stock exchange listings. Virtually all DLCs are cross-border, and have tax advantages for the corporations and their stockholders.
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