Created by: kirb
Number of Blossarys: 2
English (EN)The price paid by the initial holder of a security to the company that issued the security. For preferred stock, the liquidation preference is generally equal to the purchase price plus any unpaid ...
A merger accounting treatment whereby a buyer purchases the assets (and liability obligations) of a company at their market price and then records the difference between the purchase price and the ...
Act on an acquisition. Usually used in reference to the signing of an LOI rather than the closing of a deal as in "He finally pulled the trigger on an acquisition."
The amount of common stock of a public company that is actually available for active trading in the public market. The calculation of a company's public float normally excludes securities held by ...
A company that has sold securities to the public in an IPO or otherwise become subject to the reporting requirements of the 1934 Act. Public companies must provide extensive, ongoing financial and ...
A fundamental principle for professional money management which serves as a basis for the Prudent Investor Act. The principle is based on a statement by Judge Samuel Putnum in 1830: "Those with the ...
A formal document that gives sufficient detail about a business opportunity for a prospective investor to make a decision. A prospectus must disclose any material risks and be filed with the ...
