When one company is taking over controlling interest in another company. Glossary of mergers, acquisitions, and takeovers wikipedia. A term sheet may take the form of a letter of intent. An improvement in per share metrics posttransaction after issuing additional shares. Public agency financial management frequently involves terms that are unfamiliar to nonexperts, the definitions of which also involve other unfamiliar. When two companies merge, there is usually a reserve, or advance charge, taken for expected firings, buyouts of contracts, and other duplicate efforts of the combined companies. Accounting officer the senior official ultimately responsible for all spending of a government department or arms length body. The annuitant and the annuity owner arent necessarily the same person. Unlike traditional bank loans, bonds pay interest only until maturity, when the company pays back the principal amount. This is a retirement plan offered through an employer where you set up recurring contributions from your pretax income into a retirement account.
Glossary of financial terms and definitions wealth how. These terms are taken from cfis advanced financial modeling course on mergers and acquisitions modeling. Mergers and acquisitions edinburgh business school ix preface an understanding of mergers and acquisitions as a discipline is increasingly important in modern business. Acquisition of stock an acquirer purchases the capital stock of the target company. Acquisition of assets an acquirer purchases the selling companys assets. The accounting officer for a government department is usually the permanent secretary. Words in bold indicate that such a definition is available. Glossary of utility finance and accounting terms used in our seminars letters in parenthesis, preceding the definition, identify the sources used in compiling the glossary. Project financing glossary 144a offering an offering under rule 144a of the securities act of 1933. It outlines the main terminology and acronyms used to describe public finance in. Glossary of financial accounting terms the definition of one word or phrase may depend on understanding another word or phrase defined elsewhere in the reference list. A merger or consolidation in which an acquirer purchases the selling firms assets. A yearly report or record of the financial position and operations of an investment or company. Duncan williamson, times educational supplement, december 2004.
This article is an attempt to create a glossary of financial terms, which is both compact as well as comprehensive. Acquisition the purchase of one company by another business entity. Etfs can be used to track various investments such as commodities, bonds, or a basket of assets like an index fund and can be bought and sold in the same way as other shares on an exchange. From 401ks to zerosum investments, the glossary is an evolving reference for investors and.
Build a pdf by copying and pasting material or dragging and dropping files onto a blank document in nitro pdf. Some of these cookies are essential to the operation of the site, while others help to improve your experience by providing insights into how the site is being used. Anyone, anywhere, can open a pdf file, as long as they have the free acrobat reader software. Basic investment terms annuity a financial product sold by financial institutions pay out a stream of payments to the individual at a later point. Glossary of important business, economic, and financial history terms by robert e. It differs from relative return, since it isnt measured against any. Dec19 bond a debt obligation backed by collateral or simply by the proven creditworthiness of the borrower. Assets resources with economic value owned by a company, fund, or individual. Refers to a type of security that is exempt from registration with the securities and exchange commission. View all finance glossary merger reserve when two companies merge, there is usually a reserve, or advance charge, taken for expected firings, buyouts of contracts, and other duplicate efforts of the combined companies. Explain the purpose of a credit record and identify.
Glossary of terms credit union notforprofit cooperatives of members with some type of common bond e. Barter this is a way of paying for things, without using money, by exchanging goods. Corporate finance terminology glossary green tree capital. A list of commonly used personal finance terms and their definitions. The dictionary is intended to supplement rather than replace expert investment advice.
Glossary of financial accounting terms pearson education. This glossary focuses in particular on financial terms relevant to the uk government. Create custom, printable flashcards appropriate for your grade level. Maintain creditworthiness, borrow at favorable terms, and manage debt. Glossaries for translators working in spanish, french, japanese, italian, etc. A1 in moodys long term corporate obligation rating, this is the 5th highest rating that a consumer can receive. Glossary of aviation finance terms william gibson, airbusiness academy 3 rev. Mortgage debt instrument for the purchase of property and collateralized by the property net worth stockholders equity includes common stock, surplus and retained earnings. Wright, director of the thomas willing institute for the study of financial markets, institutions, and regulations and the nef family chair of political economy, augustana college sd this work is not ed. A glossary of terms october 2011 1175 ross burnside and allan campbell this briefing has been produced for new members of the finance committee, and msps generally wishing to familiarise themselves with commonly used public finance terminology. This az pocket guide to understanding financial terms is just one of the achievements of ebss partnership with nala. Basic investment terms creative capital management. Triangular merger a type of merger where a target company merges with and into a subsidiary of the acquiring corporation. A glance at any business newspaper or business news web page will indicate that mergers and acquisitions are big business and are taking place all the time.
This rating is considered to be a upper medium grade and possibly a low credit risk. The following is a glossary which defines terms used in mergers, acquisitions, and takeovers of companies, whether private or public acquisition when one company is taking over controlling interest in another company. Glossary financial and banking terms adjusted results. Definitions, motives, and market responses chapter pdf available november 20 with 15,280 reads how we measure reads. Hypertextual finance glossary over 8,000 entries and 18,000 hyperlinks the largest financial glossary on the internet. An exchange traded fund or etf, is a marketable security that tracks an index such as the ftse 100. The employer may match contributions up to a certain amount or percentage, meaning they contribute a certain amount for every dollar you put in. This is usually due to them being so used to the language that they forget that their clients sometimes have a hard time understanding the terms they are using. The following is a glossary which defines terms used in mergers, acquisitions, and takeovers of companies, whether private or public. Browse our glossary of economics and personal finance terms.
Every word encountered in the process of mergers and acquisitions need to be carefully understood for a sound understanding of the subject. The survivor acquires the assets and liabilities of the rest. Jimin shan and longbing xu 2000 pointed out that using efficiency to explain the motivation of mergers is the most mature theory. Glossary of aviation finance terms airbusiness academy. Analysis of financial risk prevention in mergers and acquisitions. Finding an integrated list of financial terms and definitions is only comprehensively possible with the aid of a financial dictionary. There are many important terms relating to mergers and acquisitions.
Nol net operating loss excess of business expenses over revenues in a tax year. The most comprehensive investing glossary on the web. These terms may appear to be completely unrelated to mergers and acquisitions but nevertheless, these terms may indicate a very important process in mergers and acquisitions. Glossary of financial and business terms over 2,500 entries compiled by campbell r. Paul sticht professor of international business, fuqua school of business, duke university. Jun 28, 2016 a different take on a glossary of financial terms, including. Financial advisers and other finance professionals will some time use financial language that is hard to understand. This rating is considered to be a upper medium grade and possibly a low credit risk a2in moodys long term corporate obligation rating, this is the 6th highest rating. Public agency financial management frequently involves terms that are unfamiliar to nonexperts, the definitions of which also involve.
Use this glossary to learn key business, financial, and legal terms. Additional paidin capital amount paid for stock over and above its par value amortization recognition as an expense of part of an intangible asset. Mergers and acquisitions edinburgh business school. Shmoop s finance glossary defines hundreds of personal finance and business terms in relatable, easytounderstand language. Personal finance glossary skim our personal finance glossary to discover all you need to know about bankruptcy counseling, budget counselin g, debt management, foreclosure prevention, homebuyer education course, payday loan counseling, and reverse mortgage counseling. The forbes financial glossary defines hundreds of finance terms to help you decode the puzzle.
A number of the terms have other noninvestment related meanings, which we have not captured. Identify the costs and benefits of various types of credit. Glossary of finance words and investment terms factorpad. Accounting and finance terminology public schools of. The time you spend contributing to your annuity is the accumulation phase. Merger is the fusion of two or more companies or merger is a combination of two or more companies into a single company where, it survives and others lose their corporate identity. The following glossary is designed to help nonfinance experts understand some of the terminology used in public agency financial management. Organize and plan personal finances and use a budget to manage cash flow. Lapsed option 2 absolute return absolute return is the return that an asset achieves over a certain period of time. The terms are also subject to change as applicable laws and customary practice evolve. Term sheet a document setting forth the terms of a proposed acquisition, merger or securities offering. A nongaap financial measure used to assess each of the banks businesses and to measure the banks overall performance. Amalgamation when two or more separate companies join together to form one company so that their pooled resources generate greater common prosperity than if they remain.
Glossary of personal financial terms my money coach. An actuary is an expert on pension scheme assets and liabilities, life expectancy and. Harveys hypertextual finance glossary over 8,000 entries and 18,000 hyperlinks the largest financial glossary on the internet. We have expanded this years edition of the investment dictionary by. A the 5th letter of a nasdaq stock symbol that stands for class a shares. Financy glossary the online dictionary of financial terms. Having launched it originally in 2004 we have now updated it with modern. Bare trustee a bare trustee holds property on trust for another person until asked to return the property. A plan for spending and saving money based on a persons goals during a given time period. This financial glossary gives better, more precise, and simpletounderstand meanings of financial terminology.
679 1517 320 1001 230 1256 869 1323 1139 30 1380 1092 966 1079 920 1272 1468 1465 1145 1613 308 621 1385 1339 483 364 1461 892 1417 794 1487 636