Glossary
- Accretion
- Acquiree
- Acquirer
- Acquisition
- Acquisition Premium
- Add-On Acquisition
- Adjusted Book Value
- ADV
- Adjusted Earnings
- Amalgamation
- Angel investor
- Asset Approach
- Asset-Based Lending
- ABL
- Asset Deal
- Backward Integration
- Base Year
- Basket
- Benefit Stream
- Beta
- Black Knight
- Blockage Discount
- Blue Sky
- Book
- Book Value
- Bootstrap Effect
- Bootstrapping
- Bottom Line
- Business Cycle
- Business Enterprise
- Business Judgement Rule
- Capital Asset Pricing Model
- CAPM
- CAPEX
- Capital Expenditure
- Capital Structure
- Capitalization
- Capitalization Factor
- Capitalization of Earnings
- Capitalization Ratio
- Cash Consideration
- Cash Flow
- Cash Flow Loan
- Cash Flow Statement
- Circular merger
- Clandestine Takeover
- Closing Date
- Collar
- Committed Equity Capital
- Common Shares Outstanding
- Common Stock
- Company Valuation
- Compensation Manipulation
- Competitive Bid
- Confidential Information Memorandum
- CIM,IM
- Conglomerate Merger
- Consulting Agreement
- Continuing Operations
- Control
- Control Premium
- Conversion Price
- Cost Approach
- Cost of Capital
- Covenant
- Crown Jewels
- Dawn Raid
- Dead Hand Provision
- Deal structure
- Debt Issuance Fees
- Defensive Merger
- Deferred Financing Cost
- Demerger
- Demerger by Agreement
- Dilution
- Discontinued Operations
- Discount
- Discount for Kack of Voting Rights
- Discount for Lack of Control
- Discount for Lack of Marketability
- Discount Rate
- Divestiture
- Drag-Along Right
- Due Diligence
- Earn-Out
- EBIT
- EBITDA
- Economic Life
- Economies of Scale
- Economies of Scope
- Empire Building
- ESOP
- Employee Stock Ownership Plan
- EV
- Enterprise Value
- Equity Carve Out
- Equity Free Cash Flow
- EFCF
- Equity Issuance Fees
- Equity Risk Premium
- Excess Earnings
- Excess Earnings Method
- Excess Purchase Price
- Exclusivity Requirement
- Exercise Price
- Exit Plan
- Fair Market Value
- FMV
- Fair Value Adjustments
- Family Succession
- Financial Buyer
- Flip-In
- Flip-Over
- Forced Liquidation Value
- Forward Integration
- FCF
- Free Cash Flow
- Friendly Merger
- Friendly Takeover
- Fully Diluted Shares Outstanding
- Godfather Offer
- Going Concern
- Going Concern Value
- Golden Parachute
- Golden Parachutes Strategy
- Goodwill
- Goodwill Value
- Gray Knight
- Greenmail
- Growth Capital
- Holding Company
- Horizontal Integration
- Horizontal Merger
- Hostile Takeover
- House of Issue
- Identifiable Assets
- Income Approach
- Intangible Assets
- Interlocking Shareholdings
- Intrinsic Value
- Invested Capital
- Invested Capital Net Cash Flow
- Investment Banker
- Investment Risk
- Investment Value
- Joint Holding
- JV
- Joint Venture
- Junk Bond
- Key Person Discount
- Killer Bee
- LOI
- Letter of Interest
- Leveraged Buyout
- LBO
- Levered Beta
- Liquidation Value
- Liquidity
- Lobster Trap
- Majority Control
- Majority Interest
- MBI
- Management Buy-In
- Management Buy-Out
- MBO
- Mandatory Bid Rule
- Market Approach
- Marketability
- Merchant Banker
- Merger
- Minority Discount
- Minority Interest
- Most Probable Selling Price
- Multiple
- NAV
- Net Asset Value
- Net Book Value
- NBV
- Net Book Value of Assets
- Net Cash Flow
- Net Cash/Net Debt Deal
- Net Tangible Asset Value
- Non-Compete Clause
- Non-Operating Assets
- Normalized Earnings
- Offer Price
- Orderly Liquidation Value
- Other Closing Costs
- Pac-Man Defense
- Pac-Man Strategy
- Par Value
- Pari Passu
- Partial Bid
- Plant/Assets Ratio
- Poison Pill
- Poison Pill Strategy
- Poison Put
- Porcupine Provision
- Portfolio Company
- Portfolio Discount
- Post-Money Valuation
- Pre-Money Valuation
- Preferred stock
- Premise of Value
- Principle of Substitution
- Private Equity
- PE
- Private Equity Firm
- PEF
- Private Equity Fund
- PEG
- Private Equity Group
- Pro Forma Earnings per Share
- Pro Forma Shares Outstanding
- Program Trading
- Proxy Battle
- Purchase Price Allocation
- Quick Ratio
- Rate of Return
- Recapitalization
- Reconstruction
- Replacement Cost New
- Report Date
- Residual Value
- Restructuring Charges
- Revenue Enhancements
- Risk Free Rate
- Risk Premium
- Rule of Thumb
- Sandbagging
- Scorched Earth Policy
- Search Fund
- Sensitivity Analysis
- Share Deal
- Share Exchange Ratio
- Share Issuance Discount
- Show-Stopper
- Special Interest Purchasers
- Spin Off
- Split Off
- Split Up
- Squire
- Standard of Value
- Statutory Merger
- Stock Consideration
- Strategic Buyer
- Subsidiary
- Suicide Pill
- Supermajority Amendment
- Sustaining Capital Reinvestment
- Swap Ratio
- Synergies
- Systematic Risk
- Tag-Along Right
- Takeover
- Takeover Bid
- Takeover Premium
- Teaser
- Term Sheet
- Terminal Value
- Timing of Synergies
- Toehold Position
- Unlevered Beta
- Unsystematic Risk
- Valuation
- Valuation Approach
- Valuation Date
- Valuation Method
- Valuation Procedure
- Valuation Ratio
- Vertical Integration
- Vertical Merger
- Volume Weighted Average Price
- VWAP
- Voluntary winding up
- Warrants
- WACC
- Weighted Average Cost of Capital
- White Knight
- White Knight Defense
- White Squire Defense
- WC
- Working Capital