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Yokohama Rubber has completed the acquisition of the Off-the-Road (OTR) tyre business from Goodyear for $905m in cash.

L'Oréal is selling nearly 30 million shares in Sanofi, decreasing its stake in the drugmaker from 9.4% to 7.2%.

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A business plan is like a road map for a farm. 
 Producers can plan their route, set a destination and track progress, but ...