Define the following terms:

a. Business combination

b. Control

c. Net assets

d. Contingent consideration

e. Goodwill

f. Negative goodwill 

g. Exchange of shares 

h. Hostile takeover 

i. Statutory amalgamation 

j. Reverse takeover 

k. Purchase price discrepancy 

I. Pooling-of-interests method 

m. Purchase method 

n. New-entity method 

o. Corporate restructuring 

p. Push-down accounting