Focuses on traditional tracking of the agencys activities and efforts, such as number of clients served, number of services provided, etc. This az pocket guide to understanding financial terms is just one of the achievements of ebss partnership with nala. Mergers and acquisitions encyclopedia business terms. Glossary of financial terms sydney financial planning.
Trade finance relates to the process of financing certain activities related to commerce and international trade. A slang term used to refer to something favorable that has happened in business. Financy glossary the online dictionary of financial terms. D the takeover market is also characterized by merger waves peaks of heavy activity followed by. Glossary of terms set out below is a glossary of standard transactional terminology for private equity and corporate finance transactions. In the average exchange, the buying company exchanges its stock for shares of the sellers company. The part or whole procurement of one company by another.
Financial glossaries and resources part ii financial translation. This glossary is intended to provide an introduction to the legal and business terms often encountered in structuring, negotiating, and executing mergers, acquisitions, and dispositions in countries around the world. What should be the terms and conditions for merger and. Refers to a type of security that is exempt from registration with the securities and exchange commission. Merger 1 acquisition in which all assets and liabilities are absorbed by the buyer.
C mergers and acquisitions are part of what is often referred to as the market for corporate control. Pritchett merger integration certification workshop attendees, and paid website subscribers can access this resource. Junk bonds are used to help finance the purchase of. They can also access all the presentations, playbooks, books, articles, checklists, software, assessments, webinars, research, tools, and templates on. Go through the glossary of financial terms and know the meaning of all financial terms through their definitions here at the economic times. Certified public accountant cpa accountants who meet specific educational requirements and pass a national examination auditor professional whose work involves checking on the accuracy of work completed by bookkeepers and accountants bank teller bank employee who handles deposits. B merger activity is greater during economic contractions than during expansions.
The terms are also subject to change as applicable laws and customary practice evolve. Brief glossary of financial management terms city of huntington. The document summarizes the main points of the deal agreements and sorts out the differences before actually executing the legal agreements and starting off with the timeconsuming due. Glossary westpac banking corporation abn 33 007 457 141 december 2014 westpac banking corporation abn 33 007 457 141 glossary of trade terms. For more information and to get access to our service contact us today. Bare trustee a bare trustee holds property on trust for another person until asked to return the property. Glossary of aviation finance terms william gibson, airbusiness academy 4 rev.
Public agency financial management frequently involves terms that are unfamiliar to nonexperts, the definitions of which also involve other unfamiliar. A merger is a method by which firms can increase their size and expand into existing or new economic activities and markets. Several terms which are not primarily financial accounting terms have been included because of their significance for school financial accounting. Browse the list of 122 merger abbreviations with their meanings and definitions. Shipment finance is generally applied for goods in transit. Mergers and acquisitions terminology maps of india.
In terms of their wider impact on the functioning of market processes, mergers may, on the one hand, promote greater efficiency in resource use and lower market costs and prices, or, on the other hand, reduce competition and heighten the dangers of monopolistic control over markets. Dec19 capital lease a lease where the aircraft must be stated on the airlines balancesheet. It is not a replacement for legal or financial advice and as the industry changes we will endeavour to update it. Glossary of aviation finance terms airbusiness academy. 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. This publication, a glossary of public finance terms for. A friendly transaction where the parties involved reach agreement over the terms of the deal. When one company is taking over controlling interest in another company. When two or more separate companies join together to form one company so that their pooled resources generate greater common prosperity.
Companies that specialise in originating, arranging and financing investments inacquisitions of assetsbusinesses from their own balance sheet. Investopedias comprehensive financial terms dictionary with over 00 finance and investment definitions. Financial terms and definitions page 3 the economic times. Companies that hirerent any kind of productservice. Mergers and acquisitions merger is an economic tool that is employed for elevating the longstanding success which is achieved by developing their functional competence. Here is the trade finance guide to terminology used across the trade, supply chain, commodity and agency finance markets. Duncan williamson, times educational supplement, december 2004. Naco is committed to helping counties meet these challenges. Trade finance terms and conditions these are the terms and conditions upon which. Acquisition definition when one company decides to take over another one, it is referred to as an acquisition. Glossary financial and banking terms adjusted results. Finance careers financial manager top level professional who may have final responsibility for aspects of a business financial activity accountant professional who produces and examines financial records, prepares financial reports and tax returns.
Glossary of finance terms national association of counties. If a company wishes to acquire or merge with another, it is to be assumed the company has plentiful stock and a solid balance shee t. 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. This financial glossary contains definitions of terms used on this web site and such additional terms as seem necessary to common understandings concerning financial accounting procedures for schools. Investorwords the most comprehensive investing glossary on the web. Glossary of mergers, acquisitions, and takeovers wikipedia.
Financial advisers and other finance professionals will some time use financial language that is hard to understand. Mergers and acquisitions offer many benefits to companies. Englishgerman general dictionary, containing many financial terms and. Having launched it originally in 2004 we have now updated it with modern. 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. Key mergers and acquisitions terms that you should know.
An acquisition of a company that is significantly larger than the bidder. Use the filter menu if you are looking for a specific term, or to navigate the glossary alphabetically. For example, an employee receiving a raise may reply with the words cool beans, upon receiving the news. Acquisition definition what does acquisition mean ig uk. A horizontal merger occurs between or among competitors,and a vertical merger occurs when suppliers, shippers, retailers, and such in a common industry join together. Over 18000 financial and investing definitions, with links between related terms. Glossaries for translators working in spanish, french, japanese, italian, etc. World bank glossary world bank documents world bank group. It is expressly stated by the parties hereto that this merger agreement is being carried out under the terms and provisions of k.
A nongaap financial measure used to assess each of the banks businesses and to measure the banks overall performance. Account code this is a 4 digit numerical code for an income or cost item. The following glossary is designed to help nonfinance experts understand some of the terminology used in public agency financial management. Glossary of terms used in world trade of goods, products and services, in 4 languages. Some loan and finance agreements have lower repayments than normal in return for a high final payment.
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. Terminology unit of the banks translation, interpretation and conference services. Companies producing distinct products seek amalgamation to share common distribution and research facilities and promoting market enlargement. Front to back front to back facility to issue an outward letter of credit prior to the receipt of the inward lc on the premise that it is amended in order to be on the same terms and conditions of a confirmed inward letter of credit. It also lists creditors who have been owed money for the longest period. Project financing glossary 144a offering an offering under rule 144a of the securities act of 1933. Barter this is a way of paying for things, without using money, by exchanging goods. The survivor acquires the assets and liabilities of the rest. The guide is an important resource that will help to create a much greater understanding of. The following glossary is designed to help non finance experts understand some of the terminology used in public agency financial management.
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 acquiring company benefits by economies of resource sharing and diversification. We have written this a to z guide to help you to understand some of the terms you will come across when you buy a house, go into business, take out insurance, invest your money and do all the other things you might have to do in your lifetime. Over time, it grew into a complete exchange for stocks and other securities. 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. Having launched it originally in 2004 we have now updated it with modern terminology to meet with the increasing demand for the book. However, theyre also inherently complex transactions, so its important to know the terminology. These terms are taken from cfis advanced financial modeling course on mergers and acquisitions modeling. By the adoption of this merger agreement by the shareholders of the merging credit union, it.
Any additional terms and conditions that are posted on specific sites or agreed in relation to any service specific terms shall be deemed incorporated into these terms, and to the extent that any of these terms conflict with any such specific terms, the specific terms shall prevail. As of the effective date of the merger, by virtue of the merger and without any further action on the part of the holders of any company shares, subject to the adjustments provided herein, each common share of the company issued and outstanding immediately prior to the effective date of the merger other than such shares as to which dissenters rights of. Zacks investment research list of common financial terms. Mergers and acquisitions terms 338h10 election a section 338h10 election allows an acquiring corporation to treat its acquisition of the stock of a subsidiary corporation or an s corporation as an acquisition of assets followed by a taxfree liquidation, often resulting in a steppedup basis for such assets. This is the most common way to finance a merger or acquisition. A term sheet is a written document the parties exchange containing the important terms and conditions of the deal. Aged debtors report an aged debtors report lists amounts owed to a business by trade debtors and analyses how long the amounts have been due. An undertaking by the drawee who then becomes the acceptor, of a bill of exchange to pay to the person presenting the bill called the. Term sheet guide the most important terms, clauses, examples. A yearly statement of the financial condition and progress of.
A superannuation vehicle which enables a number of companies or individuals to combine their superannuation business under a common trust deed. Glossary for international trade international market. We define net operating income noi, a nongaap financial measure, as net income attributable to stockholders, the most directly comparable gaap financial measure, minus discontinued operations, plus corporate general and administrative expense, acquisition and transaction costs, depreciation and amortization and interest expense, income from unconsolidated joint ventures, interest and. An improvement in per share metrics posttransaction after issuing additional shares. The merger shall become binding on each of the credit unions on the effective date. Oecd glossary of statistical terms merger definition. The following is a glossary which defines terms used in mergers, acquisitions, and takeovers of companies, whether private or public.
Mergers take place when the two firms mutually decide to combine their business. An actuary is an expert on pension scheme assets and liabilities, life expectancy and. A friendly transaction where the parties involved reach agreement over the terms of the deal normally prior to the acquisition being formally announced through a joint press release. This term includes financial institutions and intermediaries, multinational. The acquiring company will do this by purchasing either the majority or entirety of the ownership stake of the company being taken over. Private sector engagement terminology and typology. Trade finance terms and conditions allied irish banks. Trade finance includes such activities as lending, issuing letters of credit. Understanding key terms and modalities for private. Nasdaq is the oldest electronic stock market in the world. The most comprehensive investing glossary on the web. Here you can find an economic spanishenglish dictionary in pdf. List of all most popular abbreviated merger terms defined.
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