What is common control transaction?

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  1. #between
  2. #entities
  3. #receiving
  4. #parent
  5. #derecognized
  6. #their
  7. #recognized
  8. #amounts
  9. #entity
  10. #interests
  11. #transfer
  12. #historical
  13. #transferring
  14. #exchange
  15. #common
  16. #transaction
  17. #control
  18. #assets
  19. #under
  20. #equity
  21. #carrying