83742
" Liquidation " is the process in accounting by which a company is brought to an end in the United Kingdom , Australia , New Zealand , Republic of Ireland , Cyprus , United States , Canada , Italy and many others .
 United Kingdom, Australia, New Zealand, Republic of Ireland, Cyprus, United States, Canada, Italy
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: media, plant, vehicle, astronomical object, time, disease, animal, location, person, organization, mythical figure, food, biology, geographical phenomenon, instrument, event 
Text: {0} 
Answer:
 United Kingdom, Australia, New Zealand, Republic of Ireland, Cyprus, United States, Canada, Italy